2019 Q4 Form 20-F Financial Statement
#000182912622018863 Filed on November 04, 2022
Income Statement
| Concept | 2019 Q4 | 2019 | 2018 Q4 |
|---|---|---|---|
| Revenue | $431.6K | $3.925M | |
| YoY Change | |||
| Cost Of Revenue | -$31.40K | $3.559M | |
| YoY Change | 0.0% | ||
| Gross Profit | $463.0K | $366.2K | |
| YoY Change | -188.57% | ||
| Gross Profit Margin | 107.27% | 9.33% | |
| Selling, General & Admin | $832.8K | $4.774M | |
| YoY Change | 1113.46% | ||
| % of Gross Profit | 179.87% | 1303.49% | |
| Research & Development | $28.25K | ||
| YoY Change | 439.84% | ||
| % of Gross Profit | 7.71% | ||
| Depreciation & Amortization | -$409.5K | $94.67K | |
| YoY Change | 0.0% | ||
| % of Gross Profit | -88.44% | 25.85% | |
| Operating Expenses | $423.3K | $4.869M | |
| YoY Change | 1137.53% | ||
| Operating Profit | $39.73K | -$4.502M | |
| YoY Change | 457.97% | ||
| Interest Expense | $25.52K | -$237.4K | |
| YoY Change | 7495.65% | ||
| % of Operating Profit | 64.23% | ||
| Other Income/Expense, Net | $6.660K | $16.73K | |
| YoY Change | 0.0% | ||
| Pretax Income | -$2.099M | -$9.477M | |
| YoY Change | 2289.97% | ||
| Income Tax | |||
| % Of Pretax Income | |||
| Net Earnings | -$2.087M | -$9.300M | |
| YoY Change | 2245.41% | ||
| Net Earnings / Revenue | -483.63% | -236.95% | |
| Basic Earnings Per Share | |||
| Diluted Earnings Per Share | -$26.71K | -$131.1K | |
| COMMON SHARES | |||
| Basic Shares Outstanding | 73.22M shares | ||
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2019 Q4 | 2019 | 2018 Q4 |
|---|---|---|---|
| SHORT-TERM ASSETS | |||
| Cash & Short-Term Investments | $74.93K | $74.93K | |
| YoY Change | 237.48% | ||
| Cash & Equivalents | |||
| Short-Term Investments | |||
| Other Short-Term Assets | $282.9K | $282.9K | |
| YoY Change | 0.0% | ||
| Inventory | $940.7K | $940.7K | |
| Prepaid Expenses | |||
| Receivables | $99.19K | $99.19K | |
| Other Receivables | $35.23K | $35.23K | |
| Total Short-Term Assets | $1.433M | $1.433M | |
| YoY Change | 5547.36% | ||
| LONG-TERM ASSETS | |||
| Property, Plant & Equipment | $1.465M | $1.465M | |
| YoY Change | 0.0% | ||
| Goodwill | |||
| YoY Change | |||
| Intangibles | |||
| YoY Change | |||
| Long-Term Investments | $772.9K | ||
| YoY Change | |||
| Other Assets | $0.00 | $0.00 | |
| YoY Change | |||
| Total Long-Term Assets | $1.500M | $1.500M | |
| YoY Change | |||
| TOTAL ASSETS | |||
| Total Short-Term Assets | $1.433M | $1.433M | |
| Total Long-Term Assets | $1.500M | $1.500M | |
| Total Assets | $2.932M | $2.932M | $5.366M |
| YoY Change | -45.35% | 11457.03% | 13315.67% |
| SHORT-TERM LIABILITIES | |||
| YoY Change | |||
| Accounts Payable | $1.527M | $1.527M | |
| YoY Change | 182.68% | ||
| Accrued Expenses | $55.83K | $55.83K | |
| YoY Change | 0.0% | ||
| Deferred Revenue | |||
| YoY Change | |||
| Short-Term Debt | $0.00 | $0.00 | |
| YoY Change | |||
| Long-Term Debt Due | $2.275M | $2.275M | |
| YoY Change | 0.0% | ||
| Total Short-Term Liabilities | $4.142M | $4.142M | |
| YoY Change | 547.82% | ||
| LONG-TERM LIABILITIES | |||
| Long-Term Debt | $12.33K | $12.33K | |
| YoY Change | |||
| Other Long-Term Liabilities | $205.3K | $205.3K | |
| YoY Change | 0.0% | ||
| Total Long-Term Liabilities | $217.6K | $217.6K | |
| YoY Change | |||
| TOTAL LIABILITIES | |||
| Total Short-Term Liabilities | $4.142M | $4.142M | |
| Total Long-Term Liabilities | $217.6K | $217.6K | |
| Total Liabilities | $4.380M | $4.380M | $5.614M |
| YoY Change | -21.99% | 584.91% | 1069.56% |
| SHAREHOLDERS EQUITY | |||
| Retained Earnings | |||
| YoY Change | |||
| Common Stock | |||
| YoY Change | |||
| Preferred Stock | |||
| YoY Change | |||
| Treasury Stock (at cost) | |||
| YoY Change | |||
| Treasury Stock Shares | |||
| Shareholders Equity | -$1.447M | -$1.447M | |
| YoY Change | |||
| Total Liabilities & Shareholders Equity | $2.932M | $2.932M | |
| YoY Change | 11457.03% |
Cashflow Statement
| Concept | 2019 Q4 | 2019 | 2018 Q4 |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| Net Income | -$2.087M | -$9.300M | |
| YoY Change | 2245.41% | ||
| Depreciation, Depletion And Amortization | -$409.5K | $94.67K | |
| YoY Change | 0.0% | ||
| Cash From Operating Activities | -$164.1K | -$3.427M | |
| YoY Change | 8474.39% | ||
| INVESTING ACTIVITIES | |||
| Capital Expenditures | $68.70K | -$217.1K | |
| YoY Change | -200.0% | ||
| Acquisitions | |||
| YoY Change | |||
| Other Investing Activities | -$50.01K | -$44.13K | |
| YoY Change | |||
| Cash From Investing Activities | $18.70K | -$261.2K | |
| YoY Change | |||
| FINANCING ACTIVITIES | |||
| Cash Dividend Paid | |||
| YoY Change | |||
| Common Stock Issuance & Retirement, Net | -$40.00K | $0.00 | |
| YoY Change | |||
| Debt Paid & Issued, Net | |||
| YoY Change | |||
| Cash From Financing Activities | -36.68K | 2.936M | |
| YoY Change | 4684.63% | ||
| NET CHANGE | |||
| Cash From Operating Activities | -164.1K | -3.427M | |
| Cash From Investing Activities | 18.70K | -261.2K | |
| Cash From Financing Activities | -36.68K | 2.936M | |
| Net Change In Cash | -182.0K | -751.7K | |
| YoY Change | -3612.05% | ||
| FREE CASH FLOW | |||
| Cash From Operating Activities | -$164.1K | -$3.427M | |
| Capital Expenditures | $68.70K | -$217.1K | |
| Free Cash Flow | -$232.8K | -$3.210M | |
| YoY Change | 1148.71% |
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| CY2019 | dei |
Entity Registrant Name
EntityRegistrantName
|
GROWN ROGUE INTERNATIONAL INC. | |
| CY2019 | dei |
Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
|
Z4 | |
| CY2019 | dei |
Entity Address Address Line1
EntityAddressAddressLine1
|
550 Airport Road | |
| CY2019 | dei |
Entity Address City Or Town
EntityAddressCityOrTown
|
Medford | |
| CY2019 | dei |
Entity Address State Or Province
EntityAddressStateOrProvince
|
OR | |
| CY2019 | dei |
Entity Address Country
EntityAddressCountry
|
US | |
| CY2019 | dei |
Entity Address Postal Zip Code
EntityAddressPostalZipCode
|
97504 | |
| CY2019 | dei |
Security12b Title
Security12bTitle
|
Common Stock, no par value | |
| CY2019Q4 | dei |
Entity Common Stock Shares Outstanding
EntityCommonStockSharesOutstanding
|
73219916 | shares |
| CY2019 | dei |
Entity Well Known Seasoned Issuer
EntityWellKnownSeasonedIssuer
|
No | |
| CY2019 | dei |
Entity Voluntary Filers
EntityVoluntaryFilers
|
No | |
| CY2019 | dei |
Entity Current Reporting Status
EntityCurrentReportingStatus
|
No | |
| CY2019 | dei |
Entity Interactive Data Current
EntityInteractiveDataCurrent
|
No | |
| CY2019 | dei |
Entity Filer Category
EntityFilerCategory
|
Non-accelerated Filer | |
| CY2019 | dei |
Entity Emerging Growth Company
EntityEmergingGrowthCompany
|
false | |
| CY2019 | dei |
Document Accounting Standard
DocumentAccountingStandard
|
International Financial Reporting Standards | |
| CY2019 | dei |
Entity Shell Company
EntityShellCompany
|
false | |
| CY2019Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
74926 | usd |
| CY2018Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
826643 | usd |
| CY2019Q4 | grin |
Account Receivable Net
AccountReceivableNet
|
99188 | usd |
| CY2018Q4 | grin |
Account Receivable Net
AccountReceivableNet
|
252908 | usd |
| CY2019Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
35235 | usd |
| CY2018Q4 | ifrs-full |
Other Current Receivables
OtherCurrentReceivables
|
52843 | usd |
| CY2019Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
156589 | usd |
| CY2018Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
149617 | usd |
| CY2019Q4 | ifrs-full |
Inventories
Inventories
|
940715 | usd |
| CY2018Q4 | ifrs-full |
Inventories
Inventories
|
1380101 | usd |
| CY2019Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
126309 | usd |
| CY2018Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
207582 | usd |
| CY2019Q4 | ifrs-full |
Current Assets
CurrentAssets
|
1432962 | usd |
| CY2018Q4 | ifrs-full |
Current Assets
CurrentAssets
|
2869694 | usd |
| CY2019Q4 | grin |
Property Plant And Equipments
PropertyPlantAndEquipments
|
1464917 | usd |
| CY2018Q4 | grin |
Property Plant And Equipments
PropertyPlantAndEquipments
|
1575921 | usd |
| CY2019Q4 | grin |
Intangible Assets Other Than Goodwills
IntangibleAssetsOtherThanGoodwills
|
34597 | usd |
| CY2018Q4 | grin |
Intangible Assets Other Than Goodwills
IntangibleAssetsOtherThanGoodwills
|
64974 | usd |
| CY2018Q4 | grin |
Deferred Transactions Cost
DeferredTransactionsCost
|
855679 | usd |
| CY2019Q4 | ifrs-full |
Assets
Assets
|
2932476 | usd |
| CY2018Q4 | ifrs-full |
Assets
Assets
|
5366268 | usd |
| CY2019Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1526855 | usd |
| CY2018Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
2382694 | usd |
| CY2019Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
129876 | usd |
| CY2018Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
99134 | usd |
| CY2018Q4 | grin |
Convertible Promissory Notes
ConvertiblePromissoryNotes
|
265277 | usd |
| CY2018Q4 | ifrs-full |
Trade And Other Payables To Related Parties
TradeAndOtherPayablesToRelatedParties
|
104000 | usd |
| CY2019Q4 | grin |
Current Portion Of Longterm Debt
CurrentPortionOfLongtermDebt
|
150000 | usd |
| CY2019Q4 | grin |
Unearned Revenue
UnearnedRevenue
|
35000 | usd |
| CY2019Q4 | ifrs-full |
Interest Payable
InterestPayable
|
55829 | usd |
| CY2018Q4 | ifrs-full |
Interest Payable
InterestPayable
|
470134 | usd |
| CY2019Q4 | grin |
Current Derivative Liabilities
CurrentDerivativeLiabilities
|
249320 | usd |
| CY2019Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
4142489 | usd |
| CY2018Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
3321239 | usd |
| CY2019Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
180799 | usd |
| CY2018Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
-0 | usd |
| CY2019Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
12329 | usd |
| CY2018Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
97680 | usd |
| CY2018Q4 | grin |
Non Current Convertible Promissory Notes
NonCurrentConvertiblePromissoryNotes
|
1034099 | usd |
| CY2018Q4 | ifrs-full |
Noncurrent Portion Of Noncurrent Notes And Debentures Issued
NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued
|
931099 | usd |
| CY2018Q4 | grin |
Non Current Longterm Debt
NonCurrentLongtermDebt
|
50000 | usd |
| CY2019Q4 | ifrs-full |
Rent Deferred Income Classified As Noncurrent
RentDeferredIncomeClassifiedAsNoncurrent
|
24505 | usd |
| CY2018Q4 | ifrs-full |
Rent Deferred Income Classified As Noncurrent
RentDeferredIncomeClassifiedAsNoncurrent
|
31256 | usd |
| CY2018Q4 | ifrs-full |
Derivative Financial Liabilities
DerivativeFinancialLiabilities
|
148500 | usd |
| CY2019Q4 | ifrs-full |
Liabilities
Liabilities
|
4360122 | usd |
| CY2018Q4 | ifrs-full |
Liabilities
Liabilities
|
5613873 | usd |
| CY2018Q4 | ifrs-full |
Issued Capital
IssuedCapital
|
4701773 | usd |
| CY2019Q4 | grin |
Share Capital
ShareCapital
|
12647930 | usd |
| CY2019Q4 | grin |
Shares To Be Issued
SharesToBeIssued
|
5136 | usd |
| CY2018Q4 | grin |
Shares To Be Issued
SharesToBeIssued
|
720516 | usd |
| CY2018Q4 | grin |
Equity Component Of Convertible Debentures
EquityComponentOfConvertibleDebentures
|
132000 | usd |
| CY2019Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
2890435 | usd |
| CY2018Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
2010489 | usd |
| CY2019Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
121920 | usd |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-17112605 | usd |
| CY2018Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-7812383 | usd |
| CY2019Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
-1447184 | usd |
| CY2018Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
-247605 | usd |
| CY2019Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
19538 | usd |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-1427646 | usd |
| CY2018Q4 | ifrs-full |
Equity
Equity
|
-247605 | usd |
| CY2019Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
2932476 | usd |
| CY2018Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
5366268 | usd |
| CY2019 | ifrs-full |
Revenue
Revenue
|
3924983 | usd |
| CY2018 | ifrs-full |
Revenue
Revenue
|
1932128 | usd |
| CY2017 | ifrs-full |
Revenue
Revenue
|
156066 | usd |
| CY2019 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
2935934 | usd |
| CY2018 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
1889229 | usd |
| CY2017 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
151663 | usd |
| CY2019 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
989049 | usd |
| CY2018 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
42899 | usd |
| CY2017 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
4403 | usd |
| CY2019 | grin |
Realized Fair Value Amounts Included In Inventory Sold
RealizedFairValueAmountsIncludedInInventorySold
|
622804 | usd |
| CY2018 | grin |
Realized Fair Value Amounts Included In Inventory Sold
RealizedFairValueAmountsIncludedInInventorySold
|
997744 | usd |
| CY2019 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-486354 | usd |
| CY2018 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-541352 | usd |
| CY2017 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-985515 | usd |
| CY2019 | ifrs-full |
Gross Profit
GrossProfit
|
852599 | usd |
| CY2018 | ifrs-full |
Gross Profit
GrossProfit
|
-413493 | usd |
| CY2017 | ifrs-full |
Gross Profit
GrossProfit
|
989918 | usd |
| CY2019 | grin |
Accretion Expenses
AccretionExpenses
|
153195 | usd |
| CY2018 | grin |
Accretion Expenses
AccretionExpenses
|
317827 | usd |
| CY2017 | grin |
Accretion Expenses
AccretionExpenses
|
33191 | usd |
| CY2019 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
31373 | usd |
| CY2018 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
18762 | usd |
| CY2019 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
63295 | usd |
| CY2018 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
460046 | usd |
| CY2017 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
45926 | usd |
| CY2019 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
4660675 | usd |
| CY2018 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2707886 | usd |
| CY2017 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
1049655 | usd |
| CY2019 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
113227 | usd |
| CY2018 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
1049595 | usd |
| CY2019 | grin |
Transaction Costs
TransactionCosts
|
3453790 | usd |
| CY2019 | ifrs-full |
Expense By Nature
ExpenseByNature
|
8475555 | usd |
| CY2018 | ifrs-full |
Expense By Nature
ExpenseByNature
|
4554116 | usd |
| CY2017 | ifrs-full |
Expense By Nature
ExpenseByNature
|
1128772 | usd |
| CY2019 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-7622956 | usd |
| CY2018 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-4967609 | usd |
| CY2017 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-138854 | usd |
| CY2019 | grin |
Interest Expenses
InterestExpenses
|
245549 | usd |
| CY2018 | grin |
Interest Expenses
InterestExpenses
|
965285 | usd |
| CY2017 | grin |
Interest Expenses
InterestExpenses
|
163543 | usd |
| CY2019 | ifrs-full |
Other Income
OtherIncome
|
16733 | usd |
| CY2018 | grin |
Finance Charge Expense
FinanceChargeExpense
|
1510489 | usd |
| CY2019 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
-39500 | usd |
| CY2018 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
57500 | usd |
| CY2019 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-70403 | usd |
| CY2018 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-9103 | usd |
| CY2019 | grin |
Acquisition Cost
AcquisitionCost
|
126202 | usd |
| CY2019 | grin |
Impairment Of Technology License
ImpairmentOfTechnologyLicense
|
1574761 | usd |
| CY2019 | grin |
Debt Issuance Costs
DebtIssuanceCosts
|
10165 | usd |
| CY2019 | grin |
Change In Fair Value Of Derivative Liability
ChangeInFairValueOfDerivativeLiability
|
121811 | usd |
| CY2019 | grin |
Loss On Debt Settlement
LossOnDebtSettlement
|
-4942 | usd |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-9476934 | usd |
| CY2018 | ifrs-full |
Profit Loss
ProfitLoss
|
-7509986 | usd |
| CY2018 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-7509986 | usd |
| CY2017 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-302397 | usd |
| CY2019 | grin |
Loss Per Share Basic And Diluted
LossPerShareBasicAndDiluted
|
-0.13 | |
| CY2018 | grin |
Loss Per Share Basic And Diluted
LossPerShareBasicAndDiluted
|
-0.22 | |
| CY2017 | ifrs-full |
Profit Loss
ProfitLoss
|
-302397 | usd |
| CY2019 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
121920 | usd |
| CY2019 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-9355014 | usd |
| CY2017 | grin |
Loss Per Share Basic And Diluted
LossPerShareBasicAndDiluted
|
-0.01 | |
| CY2019 | grin |
Weighted Average Number Of Common Shares Outstanding Basic And Diluted
WeightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted
|
70928833 | shares |
| CY2018 | grin |
Weighted Average Number Of Common Shares Outstanding Basic And Diluted
WeightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted
|
33437503 | shares |
| CY2017 | grin |
Weighted Average Number Of Common Shares Outstanding Basic And Diluted
WeightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted
|
22432446 | shares |
| CY2019 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-176712 | usd |
| CY2019 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
-9300222 | usd |
| CY2018 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
-7509986 | usd |
| CY2017 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
-302397 | usd |
| CY2019 | grin |
Net Loss
NetLoss
|
9476934 | usd |
| CY2018 | grin |
Net Loss
NetLoss
|
7509986 | usd |
| CY2017 | grin |
Net Loss
NetLoss
|
302397 | usd |
| CY2019 | ifrs-full |
Comprehensive Income Attributable To Noncontrolling Interests
ComprehensiveIncomeAttributableToNoncontrollingInterests
|
-176712 | usd |
| CY2019 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-9178302 | usd |
| CY2018 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-7509986 | usd |
| CY2017 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-302397 | usd |
| CY2019 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-9355014 | usd |
| CY2018 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-7509986 | usd |
| CY2017 | ifrs-full |
Comprehensive Income
ComprehensiveIncome
|
-302397 | usd |
| CY2017 | grin |
Common Units Issued For Cash
CommonUnitsIssuedForCash
|
100 | usd |
| CY2017 | ifrs-full |
Profit Loss
ProfitLoss
|
-302397 | usd |
| CY2017Q4 | ifrs-full |
Equity
Equity
|
-302297 | usd |
| CY2018 | grin |
Common Units Issued Pursuant To Conversion Of Notes Payable
CommonUnitsIssuedPursuantToConversionOfNotesPayable
|
2152134 | usd |
| CY2018 | grin |
Seed Round Preferred Units Issued For Cash
SeedRoundPreferredUnitsIssuedForCash
|
1300345 | usd |
| CY2018 | grin |
Common Units Issued For Cash
CommonUnitsIssuedForCash
|
225000 | usd |
| CY2018 | grin |
Common Units Issued To Service Providers
CommonUnitsIssuedToServiceProviders
|
1049595 | usd |
| CY2018 | grin |
Unit Purchase Options Granted
UnitPurchaseOptionsGranted
|
1510489 | usd |
| CY2018 | grin |
Unit Purchase Option Purchased
UnitPurchaseOptionPurchased
|
500000 | usd |
| CY2018 | grin |
Issuance Of Convertible Debentures
IssuanceOfConvertibleDebentures
|
132000 | usd |
| CY2018 | grin |
Subscription Proceeds
SubscriptionProceeds
|
720516 | usd |
| CY2018 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
25401 | usd |
| CY2018 | ifrs-full |
Profit Loss
ProfitLoss
|
-7509986 | usd |
| CY2018Q4 | ifrs-full |
Equity
Equity
|
-247605 | usd |
| CY2018Q4 | ifrs-full |
Equity
Equity
|
-247605 | usd |
| CY2019 | grin |
Common Units Issued Pursuant To Conversion Of Notes Payable
CommonUnitsIssuedPursuantToConversionOfNotesPayable
|
1451400 | usd |
| CY2019 | grin |
Common Units Issued Pursuant To Technology License Agreement
CommonUnitsIssuedPursuantToTechnologyLicenseAgreement
|
1574761 | usd |
| CY2019 | grin |
Subscription Receipts
SubscriptionReceipts
|
554000 | usd |
| CY2019 | grin |
Common Units Issued To Existing Shareholders Of Company Pursuant To Transaction
CommonUnitsIssuedToExistingShareholdersOfCompanyPursuantToTransaction
|
900403 | usd |
| CY2019 | grin |
Common Shares Issued To Former Debt Holders Of Company
CommonSharesIssuedToFormerDebtHoldersOfCompany
|
279888 | usd |
| CY2019 | grin |
Common Shares Pursuant To Acquisition Of Grown Rogue Canada
CommonSharesPursuantToAcquisitionOfGrownRogueCanada
|
23860 | usd |
| CY2019 | grin |
Common Shares Issued Pursuant To Subscription Receipts
CommonSharesIssuedPursuantToSubscriptionReceipts
|
2064377 | usd |
| CY2019 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
200567 | usd |
| CY2019 | grin |
Fair Value Of Grown Rogue Canada Replacement Warrants
FairValueOfGrownRogueCanadaReplacementWarrants
|
893646 | usd |
| CY2019 | grin |
Debt Settlements
DebtSettlements
|
5136 | usd |
| CY2019 | grin |
Common Shares Issued For Services
CommonSharesIssuedForServices
|
255360 | usd |
| CY2019 | grin |
Common Shares Issued For Debt
CommonSharesIssuedForDebt
|
121587 | usd |
| CY2019 | grin |
Stock Based Compensation Expenses
StockBasedCompensationExpenses
|
112080 | usd |
| CY2019 | grin |
Issuance Of Common Share Purchase Warrants
IssuanceOfCommonSharePurchaseWarrants
|
74792 | usd |
| CY2019 | grin |
Derivative Liability
DerivativeLiability
|
-132000 | usd |
| CY2019 | grin |
Currency Translation Adjustment
CurrencyTranslationAdjustment
|
121920 | usd |
| CY2019 | grin |
Noncontrolling Interest
NoncontrollingInterest
|
196250 | usd |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-9476934 | usd |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-1427646 | usd |
| CY2019 | grin |
Net Loss
NetLoss
|
9476934 | usd |
| CY2018 | grin |
Net Loss
NetLoss
|
7509986 | usd |
| CY2017 | grin |
Net Loss
NetLoss
|
302397 | usd |
| CY2019 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
63295 | usd |
| CY2018 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
460046 | usd |
| CY2017 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
45926 | usd |
| CY2019 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
31373 | usd |
| CY2018 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
18762 | usd |
| CY2019 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-486354 | usd |
| CY2018 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-541352 | usd |
| CY2017 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-985515 | usd |
| CY2019 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
113227 | usd |
| CY2018 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
1049595 | usd |
| CY2019 | grin |
Services Paid In Shares Or Membership Units
ServicesPaidInSharesOrMembershipUnits
|
322985 | usd |
| CY2019 | ifrs-full |
Adjustments For Amortisation Expense
AdjustmentsForAmortisationExpense
|
64914 | usd |
| CY2017 | ifrs-full |
Adjustments For Amortisation Expense
AdjustmentsForAmortisationExpense
|
1151 | usd |
| CY2019 | grin |
Change In Fair Value Of Derivative Liability
ChangeInFairValueOfDerivativeLiability
|
121811 | usd |
| CY2019 | grin |
Accretion Expenses
AccretionExpenses
|
153195 | usd |
| CY2018 | grin |
Accretion Expenses
AccretionExpenses
|
317827 | usd |
| CY2017 | grin |
Accretion Expenses
AccretionExpenses
|
33191 | usd |
| CY2018 | grin |
Finance Charge Expense
FinanceChargeExpense
|
1510489 | usd |
| CY2019 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-70403 | usd |
| CY2018 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-9103 | usd |
| CY2019 | grin |
Transaction Costs
TransactionCosts
|
3453790 | usd |
| CY2018 | grin |
Services Settled By Issuance Of Longterm Debt
ServicesSettledByIssuanceOfLongtermDebt
|
26487 | usd |
| CY2019 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
-39500 | usd |
| CY2018 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
57500 | usd |
| CY2019 | grin |
Acquisition Cost
AcquisitionCost
|
126202 | usd |
| CY2019 | grin |
Impairment Of Technology License
ImpairmentOfTechnologyLicense
|
1574761 | usd |
| CY2019 | grin |
Bad Debt Expense
BadDebtExpense
|
54892 | usd |
| CY2019 | grin |
Effects Of Foreign Exchange
EffectsOfForeignExchange
|
153003 | usd |
| CY2019 | grin |
Loss On Debt Settlements
LossOnDebtSettlements
|
-4509 | usd |
| CY2019 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
-3938050 | usd |
| CY2019 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-3426836 | usd |
| CY2018 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-2350357 | usd |
| CY2018 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
-4601529 | usd |
| CY2017 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
-1207644 | usd |
| CY2019 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
511214 | usd |
| CY2018 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
2251172 | usd |
| CY2017 | ifrs-full |
Increase Decrease In Working Capital
IncreaseDecreaseInWorkingCapital
|
511136 | usd |
| CY2017 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-696508 | usd |
| CY2019 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
996 | usd |
| CY2018 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
44363 | usd |
| CY2017 | ifrs-full |
Purchase Of Intangible Assets Classified As Investing Activities
PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities
|
39373 | usd |
| CY2019 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
216088 | usd |
| CY2018 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
1055874 | usd |
| CY2017 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
724807 | usd |
| CY2019 | grin |
Payment Upon Execution Of Letter Of Intent
PaymentUponExecutionOfLetterOfIntent
|
50000 | usd |
| CY2019 | grin |
Cash Acquired Upon Close Of Transaction
CashAcquiredUponCloseOfTransaction
|
5875 | usd |
| CY2019 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-261209 | usd |
| CY2018 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-1100237 | usd |
| CY2017 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-764180 | usd |
| CY2018 | grin |
Members Contributions
MembersContributions
|
1525345 | usd |
| CY2018 | grin |
Subscriptions Receivable
SubscriptionsReceivable
|
720516 | usd |
| CY2018 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
500000 | usd |
| CY2019 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
100000 | usd |
| CY2018 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
2649253 | usd |
| CY2017 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
1931755 | usd |
| CY2019 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-250145 | usd |
| CY2018 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-578250 | usd |
| CY2017 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-17868 | usd |
| CY2019 | grin |
Proceeds Of Subscription Receipts
ProceedsOfSubscriptionReceipts
|
2514377 | usd |
| CY2019 | grin |
Convertible Debenture Proceeds
ConvertibleDebentureProceeds
|
1105126 | usd |
| CY2019 | grin |
Payment Of Finance Lease
PaymentOfFinanceLease
|
117125 | usd |
| CY2019 | grin |
Payment Of Equity And Debenture Issuance Costs
PaymentOfEquityAndDebentureIssuanceCosts
|
200567 | usd |
| CY2018 | grin |
Payment Of Equity And Debenture Issuance Costs
PaymentOfEquityAndDebentureIssuanceCosts
|
25401 | usd |
| CY2019 | ifrs-full |
Payments For Share Issue Costs
PaymentsForShareIssueCosts
|
47975 | usd |
| CY2018 | ifrs-full |
Payments For Share Issue Costs
PaymentsForShareIssueCosts
|
111746 | usd |
| CY2019 | grin |
Deferred Transaction Cost
DeferredTransactionCost
|
-167363 | usd |
| CY2018 | grin |
Deferred Transaction Cost
DeferredTransactionCost
|
-855679 | usd |
| CY2019 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
2936328 | usd |
| CY2018 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
3824038 | usd |
| CY2017 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
1913887 | usd |
| CY2019 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
-751717 | usd |
| CY2018 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
373444 | usd |
| CY2017 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
453199 | usd |
| CY2018Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
826643 | usd |
| CY2017Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
453199 | usd |
| CY2019Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
74926 | usd |
| CY2018Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
826643 | usd |
| CY2017Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
453199 | usd |
| CY2019 | grin |
Disclosure Of Nature Of Operations And Going Concern Explanatory
DisclosureOfNatureOfOperationsAndGoingConcernExplanatory
|
<p id="xdx_800_ecustom--DisclosureOfNatureOfOperationsAndGoingConcernExplanatory_zRUdjaF0Ef01" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_822_z1BuHAbueP08">Nature of Operations and Going Concern</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Grown Rogue International Inc. (the “Company”), formerly “Novicius Corp.”, was amalgamated under the Business Corporations Act (Ontario) on November 30, 2009 (the “Company”). The Company’s registered office is located at 340 Richmond Street West, Toronto, Ontario, M5V 1X2. The Company’s common shares trade on the Canadian Securities Exchange (“CSE”) under the symbol GRIN.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements for the years ended October 31, 2019 and 2018, include the Company, its wholly-owned subsidiaries Grown Rogue Canada Corp. (“GRC”), and Grown Rogue Unlimited, LLC (“GR Unlimited”) and GR Unlimited’s wholly-owned subsidiaries and subsidiaries in which it has a controlling interest (collectively referred to as the “Subsidiaries”). GR Unlimited’s wholly-owned subsidiaries include Grown Rogue Gardens, LLC; Grown Rogue Distribution, LLC; GRU Properties, LLC; and GRIP, LLC. GR Unlimited also has 60% ownership interests in GRD Cali, LLC and Idalia, LLC.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Grown Rogue Gardens, LLC is engaged in cannabis cultivation activities. Grown Rogue Distribution, LLC is engaged in wholesale activities; GRU Properties, LLC is engaged in real estate activities; and GRIP, LLC is engaged in intellectual property activities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements are prepared on the basis of accounting principles applicable to a going concern, which assumes that the Company will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of the business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s ability to continue as a going concern is dependent upon, but not limited to, its ability to raise financing necessary to discharge its liabilities as they become due and generate positive cash flows from operations. During the year ended October 31, 2019, the Company incurred a net loss of $<span id="xdx_901_eifrs-full--ProfitLoss_iN_pp0p0_di_c20181101__20191031_zY1KHRU0bV05" title="Net loss">9,476,934</span> (2018 - $<span id="xdx_90C_eifrs-full--ProfitLoss_iN_pp0p0_di_c20171101__20181031_znR8GjFYVj3" title="Net loss">7,509,986</span>, 2017 - $<span id="xdx_905_eifrs-full--ProfitLoss_iN_pp0p0_di_c20161101__20171031_zzWUHiq8em1d" title="Net loss">302,397</span>) and as of that date, the Company’s deficit was $<span id="xdx_90C_eifrs-full--RetainedEarnings_iNI_pp0p0_di_c20191031_ziNaC6N74W6c" title="Accumulated Deficit">17,112,605</span> (2018 - $<span id="xdx_901_eifrs-full--RetainedEarnings_iNI_pp0p0_di_c20181031_zlvhjnXRYO0f" title="Accumulated Deficit">7,812,383</span>, 2017 - $<span id="xdx_90D_eifrs-full--RetainedEarnings_iNI_pp0p0_di_c20171031_zyLXzUljOgrl" title="Accumulated Deficit">302,397</span>). As at October 31, 2019, the Company had a working capital deficit of $<span id="xdx_90E_ecustom--WorkingCapitalDeficit_c20191031_pp0p0" title="Working capital deficit">2,709,527</span> (2018 - $<span id="xdx_909_ecustom--WorkingCapitalDeficit_c20181031_pp0p0" title="Working capital deficit">451,545</span>, 2017 - $(<span id="xdx_908_ecustom--WorkingCapitalDeficit_c20171031_pp0p0" title="Working capital deficit">261,627</span>)). These aforementioned conditions have resulted in material uncertainties that may cast significant doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern and to meet its obligations will be dependent upon successful sales of product and generating positive cash flows from operations as well as obtaining suitable financing. The accompanying consolidated financial statements do not reflect any adjustment that might result from the outcome of this uncertainty. If the going concern assumption is not used then the adjustments required to report the Company’s assets and liabilities at liquidation values could be material to these consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-9476934 | usd |
| CY2018 | ifrs-full |
Profit Loss
ProfitLoss
|
-7509986 | usd |
| CY2017 | ifrs-full |
Profit Loss
ProfitLoss
|
-302397 | usd |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-17112605 | usd |
| CY2018Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-7812383 | usd |
| CY2017Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-302397 | usd |
| CY2019Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
2709527 | usd |
| CY2018Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
451545 | usd |
| CY2017Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
261627 | usd |
| CY2019 | grin |
Disclosure Of Reverse Takeover Explanatory
DisclosureOfReverseTakeoverExplanatory
|
<p id="xdx_80B_ecustom--DisclosureOfReverseTakeoverExplanatory_z0YksKwvHcwk" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zp9GnFI97RGk">Reverse Takeover</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company entered into a definitive transaction agreement (the “Definitive Agreement”) dated October 31, 2018 with GR Unlimited and Grown Rogue Canada Inc. (“Grown Rogue Canada”) and Novicius Acquisition Corp. (“Novicius Subco”) which resulted, through a series of transactions, in the acquisition of all of the equity interests of GR Unlimited and Grown Rogue Canada by the Company (the “Transaction”), such that, immediately following completion of the Transaction on November 15, 2018, approximately 86% of the issued and outstanding shares of the Company were owned by the former unitholders of GR Unlimited. <span id="xdx_90E_ecustom--ReverseTakeoverDescription_c20181101__20191031" title="Reverse Takeover description">Prior to close of the Transaction the Company completed a consolidation of its common shares on the basis of 1.4 pre-consolidated common shares for 1 post-consolidated common share. Upon close of the Transaction, the Company issued, in aggregate, 60,746,202 common shares to the GR Unlimited unitholders for all of the outstanding units of GR Unlimited, 100,000 common shares to a director of Grown Rogue Canada and 839,790 common shares to former debtholders of the Company.</span> Holders of warrants and convertible debentures of GR Unlimited and Grown Rogue Canada exchanged such securities for warrants and convertible debentures, with substantially the same terms, of the Company on a one for one basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Transaction constituted a reverse takeover of the Company by the shareholders of GR Unlimited but did not meet the definition of a business combination under IFRS 3. As such, the Transaction is accounted for under IFRS 2, where the difference between the consideration given to acquire the Company and the net asset value of the Company is recorded as a transaction expense. Since GR Unlimited is deemed to be the accounting acquirer for accounting purposes, these financial statements present the historical financial information of GR Unlimited up to the date of the Transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The allocation of the consideration transferred is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfConsiderationTransferredTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_zf9PLQId6Zt" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Reverse Takeover (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B6_zm2wGyargKbj" style="display: none">Schedule of consideration transferred</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left">3,773,689 shares at a price of CAD$0.315 per share</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98A_ecustom--ConsiderationTransferred_c20171101__20181031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_pp0p0" style="width: 9%; text-align: right" title="3,773,689 shares at a price of CAD$0.315 per share">900,403</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Net assets (liabilities) of the Company acquired</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eifrs-full--NetAssetsLiabilities_c20181031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net assets (liabilities) of the Company acquired">(604,107</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Transaction costs</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98A_ecustom--TransactionCosts_c20171101__20181031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Transaction costs">1,504,510</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zKpcqkh2DkX7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquisition-date fair value of the consideration transferred by the existing equity holders of GR Unlimited is based on the number of shares of the combined entity that are held by the existing shareholders of the Company. The fair value of the consideration was based on the private placement transactions entered into by GR Unlimited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon completion of the Transaction, the former shareholder of Grown Rogue Canada controlled less than 1% of the issued and outstanding common shares of the Company (not including holders of subscription receipts of Grown Rogue Canada). For accounting purposes, the Company has been identified as the acquirer and Grown Rogue Canada the acquired company. Since Grown Rogue Canada’s operations do not constitute a business, this transaction has been accounted for as a share-based payment. As such, Grown Rogue Canada’s balances are accounted for at fair value, with the balance of the purchase price in excess of the fair value of the acquired assets and liabilities of Grown Rogue Canada accounted for as transaction costs. Grown Rogue Canada’s historical share capital, deficit and contributed surplus have been eliminated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The allocation of the consideration transferred is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfConsiderationTransferredTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_z9npd0aSnLr9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Reverse Takeover (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left">100,000 common shares at a price of CAD$0.315 per share</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_985_ecustom--ConsiderationTransferred_c20171101__20181031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="width: 9%; text-align: right" title="100,000 common shares at a price of CAD$0.315 per share">23,860</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Fair value of warrants of the Company issued (note 15vii)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--FairValueOfWarrantsOfCompanyIssued_c20171101__20181031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of warrants of the Company issued (note 15vii)">893,646</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total consideration transferred</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_c20181031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="text-align: right" title="Total consideration transferred">917,506</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Net assets of Grown Rogue Canada acquired</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--NetAssets_c20181031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net assets of Grown Rogue Canada acquired">61,447</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Transaction costs</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_987_ecustom--TransactionCosts_c20171101__20181031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Transaction costs">856,059</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z0jwjvL0ARj1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to the costs mentioned above, the Company incurred cash transaction costs of $<span id="xdx_907_ecustom--CashTransactionCosts_c20181101__20191031_pp0p0" title="Cash transaction costs">1,093,221</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | grin |
Disclosure Of Transaction Between Related Parties Explanatory
DisclosureOfTransactionBetweenRelatedPartiesExplanatory
|
<p id="xdx_841_ecustom--DisclosureOfTransactionBetweenRelatedPartiesExplanatory_zWdHbZouqwJ4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zI6oa0KbWNi1">Related Party Transactions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are members of key management, subject to common control, or can exert significant influence over the company. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.</span></p> | |
| CY2019 | grin |
Description Of Accounting Policy For Property Plant And Equipments Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory
|
<p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory_zSbZQShZMJC8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_zQDxaQKCnRr1">Property and Equipment</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Costs include borrowing costs for assets that require a substantial period of time to become ready for use.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization is recognized so as to recognize the cost of assets less their residual values over their useful lives, using the straight-line method. Amortization begins when an asset is available for use, meaning that it is in the location and condition necessary for it to be used in the manner intended by management. The estimated useful lives, residual values and method of amortization are reviewed at each period end, with the effect of any changes in estimated useful lives and residual values accounted for on a prospective basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company was in the process of completing construction of its warehouse facility in order to expand its cultivation and wholesale activities. The Company has capitalized the costs incurred to date on the construction-in-process asset, as the assets were not available for use as intended by management as at October 31, 2019, amortization expense was not recorded.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization is calculated applying the following useful lives:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleAmortizationTableTextBlock_znjbrPaM37oh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details)"> <tr style="vertical-align: top; text-align: left; background-color: White"> <td><span id="xdx_8BC_zFHMVuuTJWT2" style="display: none">Schedule of Amortization</span></td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="width: 49%">Furniture and fixtures</td> <td style="width: 2%"> </td> <td style="width: 49%"><span id="xdx_90F_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember" title="Amortization Useful life">7 - 10 years on a straight line basis</span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td>Computer and office equipment</td> <td> </td> <td><span id="xdx_90D_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember" title="Amortization Useful life">3 - 5 years on a straight line basis</span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td>Production equipment and other</td> <td> </td> <td><span id="xdx_90F_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember" title="Amortization Useful life">5 - 10 years on a straight line basis</span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td>Leasehold improvements</td> <td> </td> <td><span id="xdx_90B_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember" title="Amortization Useful life">15 - 40 months on a straight line basis</span></td></tr> </table> <p id="xdx_8A2_zQp7LoKqEglh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values of property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists, and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount, being the higher of their fair value less costs of disposal and their value in use. Fair value is the price at which the asset could be bought or sold in an orderly transaction between market participants. In assessing value in use, the estimated cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset.</span></p> | |
| CY2018 | grin |
Impact Of Change In Estimated Stage Of Growth
ImpactOfChangeInEstimatedStageOfGrowth
|
31658 | usd |
| CY2019 | grin |
Reverse Takeover Description
ReverseTakeoverDescription
|
Prior to close of the Transaction the Company completed a consolidation of its common shares on the basis of 1.4 pre-consolidated common shares for 1 post-consolidated common share. Upon close of the Transaction, the Company issued, in aggregate, 60,746,202 common shares to the GR Unlimited unitholders for all of the outstanding units of GR Unlimited, 100,000 common shares to a director of Grown Rogue Canada and 839,790 common shares to former debtholders of the Company. | |
| CY2019 | grin |
Cash Transaction Costs
CashTransactionCosts
|
1093221 | usd |
| CY2019 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p id="xdx_80E_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_znp5d24dDMIl" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_z0wcwDBLMfnl">Basis of Presentation</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Compliance</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements were approved and authorized for issuance by the Company’s Board of Directors on March 19, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis of Measurement</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments and biological assets, which are measured at fair value as described herein.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Functional and Presentation Currency</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s functional currency is the Canadian dollar and the functional currency of its Subsidiaries is the United States (“U.S.”) dollar. These consolidated financial statements are presented in U.S. dollars.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions denominated in foreign currencies are initially recorded in the functional currency using exchange rates in effect at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using exchange rates prevailing at the end of the reporting period. All exchange gains and losses are included in the statement of loss and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purpose of presenting consolidated financial statements, the assets and liabilities of the Company are expressed in U.S. Dollars using exchange rates prevailing at the end of the reporting period. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuated significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized in other comprehensive loss and reported as currency translation reserve in shareholders’ equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which, in substance, is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis of Consolidation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Subsidiaries are controlled by the Company, as the Company is exposed, or has rights, to variable returns from its involvement with the Subsidiaries and has the ability to affect those returns through its power over the Subsidiaries by way of its ownership of all of the issued and outstanding common shares. The financial statements of subsidiaries are included in these consolidated financial statements from the date that control commences until the date control ceases. All inter-company balances and transactions have been eliminated upon consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> | |
| CY2019 | ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zCkiyhPsGAnc" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zI6yB7GUeOh3">Significant Accounting Policies and Significant Judgements</span></b></span></td></tr> </table> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zi9nwHvZRNre" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86E_zihwNgiry6rc">Revenue</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from the sale of cannabis is recognized when the Company transfers control of the good to the customer. Control of the product transfers at a point in time either upon shipment to or receipt by the customer, depending on the contractual terms. The Company recognizes revenue in an amount that reflects the consideration that the Company expects to receive taking into account any variation that may result from rights of return. The pattern and timing of revenue recognition under the new standard is consistent with prior year practice. There were no adjustments recognized on the adoption of IFRS 15 in the year ended October 31, 2019.</span></p> <p id="xdx_848_ecustom--DisclosureOfInventorieExplanatory_zqaFy1Ss2O9j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zRnAvRfwKtFa">Inventory</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory is valued at the lower of cost and net realizable value. Harvested cannabis included in inventory is recognized at the fair value of the biological asset at the point of harvest, which becomes the deemed cost. Any subsequent post-harvest costs are capitalized to inventory to the extent that the cost is less than net realizable value. Manufactured inventory and work-in-progress includes an allocation of production overhead, which is based on normal operating capacity. The Company reviews inventories for obsolete, redundant and slow moving goods and any such inventories identified are written down to net realizable value.</span></p> <p id="xdx_84D_ecustom--CostOfGoodsSold_zBHYbECFqZdj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_868_zbINRZpCMjXl">Cost of goods sold</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of goods sold includes the cost of finished goods inventory sold during the year, as well as inventory write-downs during the year.</span></p> <p id="xdx_84D_ecustom--BiologicalAssetsExplanatory_z7qK8LCjZEI5" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86C_zNlMu463oiUk">Biological assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s biological assets consist of cannabis plants. The Company capitalizes all the direct and indirect costs as incurred related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Seeds are measured at fair value. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated results of operations of the appropriate year.</span></p> <p id="xdx_84E_ecustom--AccountsPayableAndAccruedLiabilitiesExplanatory_zEGQhlSxA5y7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zegaT9fhvjOf">Accounts Payable and Accrued Liabilities</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities are recognized for amounts to be paid in the future for goods or services received, whether billed by the supplier or not. Provisions are recognized when the Company has an obligation (legal or constructive) arising from a past event, and the costs to settle this obligation are both probable and able to be reliably measured.</span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_841_ecustom--DisclosureOfTransactionBetweenRelatedPartiesExplanatory_zWdHbZouqwJ4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zI6oa0KbWNi1">Related Party Transactions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are members of key management, subject to common control, or can exert significant influence over the company. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.</span></p> <p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory_zSbZQShZMJC8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_zQDxaQKCnRr1">Property and Equipment</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are stated at cost less accumulated amortization and accumulated impairment losses, if any. Costs include borrowing costs for assets that require a substantial period of time to become ready for use.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization is recognized so as to recognize the cost of assets less their residual values over their useful lives, using the straight-line method. Amortization begins when an asset is available for use, meaning that it is in the location and condition necessary for it to be used in the manner intended by management. The estimated useful lives, residual values and method of amortization are reviewed at each period end, with the effect of any changes in estimated useful lives and residual values accounted for on a prospective basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company was in the process of completing construction of its warehouse facility in order to expand its cultivation and wholesale activities. The Company has capitalized the costs incurred to date on the construction-in-process asset, as the assets were not available for use as intended by management as at October 31, 2019, amortization expense was not recorded.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization is calculated applying the following useful lives:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleAmortizationTableTextBlock_znjbrPaM37oh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details)"> <tr style="vertical-align: top; text-align: left; background-color: White"> <td><span id="xdx_8BC_zFHMVuuTJWT2" style="display: none">Schedule of Amortization</span></td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="width: 49%">Furniture and fixtures</td> <td style="width: 2%"> </td> <td style="width: 49%"><span id="xdx_90F_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember" title="Amortization Useful life">7 - 10 years on a straight line basis</span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td>Computer and office equipment</td> <td> </td> <td><span id="xdx_90D_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember" title="Amortization Useful life">3 - 5 years on a straight line basis</span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td>Production equipment and other</td> <td> </td> <td><span id="xdx_90F_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember" title="Amortization Useful life">5 - 10 years on a straight line basis</span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td>Leasehold improvements</td> <td> </td> <td><span id="xdx_90B_ecustom--AmortizationUsefulLife_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember" title="Amortization Useful life">15 - 40 months on a straight line basis</span></td></tr> </table> <p id="xdx_8A2_zQp7LoKqEglh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values of property and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. If any such indication exists, and where the carrying values exceed the estimated recoverable amount, the assets are written down to their recoverable amount, being the higher of their fair value less costs of disposal and their value in use. Fair value is the price at which the asset could be bought or sold in an orderly transaction between market participants. In assessing value in use, the estimated cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset.</span></p> <p id="xdx_843_ecustom--LeasedAssets_zgBwAY37KjKg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86F_zOZ9Vw5SG5T3">Leased Assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leases are classified as finance leases whenever substantially all the risks and rewards of ownership of the leased asset are transferred to the Company. Leased assets are measured initially at an amount equal to the lower of fair value and present value of minimum lease payments. Subsequent to initial recognition, the assets are accounted for in accordance with the accounting policy applicable to the asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) are charged to the statement of loss and comprehensive loss on a straight line basis over the period of the lease.</span></p> <p id="xdx_84B_ecustom--DisclosureOfIntangibleAssetExplanatory_zHcsQWe8paMa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_zNtoRu3e031h">Intangible Assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets are initially measured at cost. The useful life of intangible assets is assessed as either finite or indefinite. Following the initial recognition, intangible assets with finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses, if any. If impairment indicators are present, these assets are subject to an impairment review. Amortization is calculated using the straight-line method over the estimated useful lives of the intangible assets of two to three years.</span></p> <p id="xdx_84C_ecustom--ImpairmentOfLongLivedAssetsTextBlock_z6FcZ3RJsHXh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">j)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_z00KjM7VbNT6">Impairment of Long-lived Assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For all long-lived assets, except for intangible assets with indefinite useful lives and intangible assets not yet available for use, the Company reviews its carrying amount at the end of each reporting period to determine whether there is any indication that those assets have suffered an impairment loss. Where such impairment exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the greater of fair value less costs of disposal and value in use. In assessing value in use, estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment losses are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment losses may be reversed in a subsequent period where the impairment no longer exists or has decreased. The carrying amount after a reversal must not exceed the carrying amount (net of depreciation) that would have been determined had no impairment loss been recognized. A reversal of impairment loss is recognized in profit or loss.</span></p> <p id="xdx_847_ecustom--DeferredTransactionCosts_z4kQnlrt4Fi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">k)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_zs2vVPVaj2kh">Deferred transaction costs</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred transaction costs represents professional fees incurred with respect to a contemplated transaction that is to be completed in a future period. The transaction costs will be recognized in profit and loss in the period in which the transaction is completed.</span></p> <p id="xdx_84E_ecustom--UnitBasedCompensationExplanatory_zmEdHc5bfRKg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">l)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86A_zVITBGY1R3o4">Unit/ Share Based Compensation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Unit/ Share Based Payment Transactions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions with non-employees that are settled in equity instruments of the Company are measured at the fair value of the goods or services rendered. In situations where the fair value of the goods or services received by the entity as consideration cannot be reliably measured, transactions are measured at fair value of the equity instruments granted. The fair value of the share based payments is recognized together with a corresponding increase in equity over a period that services are provided or goods are received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity Settled Transactions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The costs of equity settled transactions with employees are measured by reference to the fair value of the equity instruments at the date on which they are granted, using the Black-Scholes option pricing model.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The costs of equity settled transactions are recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (“the vesting date”). The cumulative cost is recognized for equity-settled transactions at each reporting date until the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The profit or loss charge or credit for a period represents the movement in cumulative expense recognized as at the beginning and end of that period and the corresponding amount is represented in contributed surplus. No expense is recognized for awards that do not ultimately vest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The dilutive effect of outstanding options, if any, is reflected as additional dilution in the computation of loss per unit / share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Unit/ Share Issuance Costs</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Costs incurred in connection with the issuance of members’ equity are netted against the proceeds received net of tax. Costs related to the issuance of members’ equity and incurred prior to issuance are recorded as deferred members’ equity issuance costs and subsequently netted against proceeds when they are received.</span></p> <p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForMembersCapital_zUuvDZXXykIg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">m)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_862_z8ugJTzxeYf2">Member’s Capital</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member’s capital consists of common units, which are classified as equity on the statements of financial position. Incremental costs attributable directly to the issuance of member’s capital are recognized as deduction from equity, net of any tax effects.</span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zq6ELVfgFPVc" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">n)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_862_zjMZiSM1AxAj">Income Taxes</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No provision for federal or state income taxes is included in the Company’s consolidated financial statements because the tax effects of GR Unlimited’s income or loss for the period from inception to December 31, 2017 were passed on to the Members. Effective January 1, 2018, Grown Rogue Gardens, LLC and Grown Rogue Distribution, LLC elected to be taxed as corporations. Following the Transaction, GR Unlimited also elected to be taxed as a corporation. As such, these three entities will follow the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are determined based on the differences between the carrying amount of assets and liabilities on the statement of financial position and their corresponding tax value, using the substantively enacted tax rates expected to apply when these temporary differences are reversed. Deferred income tax assets are recorded to recognize tax benefits only to the extent that, based on available evidence, it is probable that they will be realized. Income tax expense is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax liabilities are recognized for all temporary differences except when the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.</span></p> <p id="xdx_847_ecustom--DescriptionOfAccountingPolicyForSignificantAccountingJudgementsEstimatesAndAssumptions_zi5UC9bITFT1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">o)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_868_zZWtuEcjaS13">Significant Accounting Judgements, Estimates and Assumptions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of these consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of income and expenses during the reporting period. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. The most significant judgments include those related to the ability of the Company to continue as a going concern, the determination of when property and equipment are available for use, and impairment of its financial and non-financial assets. The most significant estimates and assumptions include those related to the valuation of biological assets, the collectability of accounts receivable, the useful lives of property and equipment, inputs used in accounting the determination of the discount rate used to estimate the fair value of the liability component of convertible promissory notes, the inputs used in the estimate of the fair value of unit-based and share-based compensation, the inputs and valuation methodologies used to estimate the fair value of derivative liabilities and the inputs used in the estimate of the fair value of the unit purchase options and warrants issued. In calculating the value of biological assets and inventory, the Company’s management is required to make a number of estimates including the following: the stage of growth of cannabis compared to point of harvest; yield of saleable flower produced at harvest date; and selling price at harvest date. In calculating inventory values, management is required to determine an estimate of the obsolete inventory and compare the inventory cost to estimated net realizable value.</span></p> <div style="margin-top: 0in; margin-bottom: 0in; width: 100%"/> <p style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForNewlyAdoptedAccountingPolicies_z5eF2Sk9qMl2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">p)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_866_z0Qc9zooziAe">Newly Adopted Accounting Policies</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company adopted the following accounting policies as of November 1, 2018:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Instruments</span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 9 uses a single approach to determine whether a financial asset is measured at amortized cost or fair value, replacing the multiple rules in IAS 39, Financial Instruments: Recognition and Measurement (“IAS 39”). The classification is based on two criteria: the Company’s business objectives for managing the assets; and whether the financial instruments’ contractual cash flows represent “solely payments of principal and interest” on the principal amount outstanding (the “SPPI test”). Financial assets are required to be reclassified only when the business model under which they are managed has changed. All reclassifications are to be applied prospectively from the reclassification date. Financial liabilities are classified in a similar manner as under IAS 39.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The assessment of the Company’s business models for managing its financial assets was made as of the date of initial application of November 1, 2018 or on initial recognition. The assessment of whether contractual cash flows on debt investments meet the SPPI test was made based on the facts and circumstances as at the initial recognition of the financial assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>i)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and measurement of financial assets and financial liabilities</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Initial Recognition</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company initially recognizes financial assets at fair value on the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and measurement</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under IFRS 9, financial assets are initially measured at fair value. In the case of a financial asset not categorized as fair value through profit or loss (“FVTPL”), transaction costs are included. Transaction costs of financial assets carried at FVTPL are expensed in net income (loss).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent classification and measurement of financial assets depends on the Company’s business objective for managing the asset and the cash flow characteristics of the asset:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost – Financial assets held for collection of contractual cash flows that meet the SPPI test are measured at amortized cost. Interest income is recognized as Other income (expense) in the consolidated financial statements, and gains/losses are recognized in net income (loss) when the asset is derecognized or impaired.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value through other comprehensive income (“FVOCI”) – Financial assets held to achieve a particular business objective other than short-term trading are designated at FVOCI. IFRS 9 also provides the ability to make an irrevocable election at initial recognition of a financial asset, on an instrument-by-instrument basis, to designate an equity investment that would otherwise be classified as FVTPL and that is neither held for trading nor contingent consideration arising from a business combination to be classified as FVOCI. There is no recycling of gains or losses through net income (loss). Upon derecognition of the asset, accumulated gains or losses are transferred from Other comprehensive income (“OCI”) directly to Deficit.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FVTPL – Financial assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company initially recognizes financial liabilities at fair value on the date at which the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The subsequent measurement of financial liabilities is determined based on their classification as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FVTPL – Derivative financial instruments entered into by the Company that do not meet hedge accounting criteria are classified as FVTPL. Gains or losses on these types of financial liabilities are recognized in net income (loss).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost – All other financial liabilities are classified as amortized cost using the effective interest method. Gains and losses are recognized in net income (loss) when the liabilities are derecognized as well as through the amortization process.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 for each class of the Company’s financial assets and financial liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_zk2VoQg3UBb6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"><span id="xdx_8B5_zKoAUxlJBM83" style="display: none">Schedule of financial assets and financial liabilities</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 40%; font-weight: bold; text-align: left; vertical-align: bottom">Asset/Liability</td> <td style="width: 2%; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 28%; font-weight: bold; text-align: center">Classification under IAS 39</td> <td style="width: 2%; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 28%; font-weight: bold; text-align: center">Classification under IFRS 9</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Accounts receivable, net</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90C_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Other receivables</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_902_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--OtherReceivableMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--OtherReceivableMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Cash and cash equivalents</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Accounts payable and accrued liabilities</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Finance lease payable</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--FinanceLeasePayableMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--FinanceLeasePayableMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Convertible promissory notes</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_902_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertiblePromissoryNotesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertiblePromissoryNotesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Long-term debt</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Interest payable</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Convertible debentures</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Due to employee/ director</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DueToEmployeeDirectorMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DueToEmployeeDirectorMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Derivative liabilities</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification under IAS 39">FVTPL</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification under IFRS 9">FVTPL</span></td></tr> </table> <p id="xdx_8A6_zIy5qIcIXkm5" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>ii)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Impairment</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 9 introduces a three-stage expected credit loss (“ECL”) model for determining impairment of financial assets. The expected credit loss model does not require the occurrence of a triggering event before an entity recognizes credit losses. IFRS 9 requires an entity to recognize expected credit losses upon initial recognition of a financial asset and to update the quantum of expected credit losses at the end of each reporting period to reflect changes to credit risk of the financial asset. The adoption of the ECL model did not have a material impact on the Company’s consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For trade receivables the Company applies the simplified approach to providing for expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based Payments (Amendments to IFRS 2)</span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016, the IASB issued amendments to IFRS 2 that clarify how to account for certain types of share-based payment transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amendments provide requirements related to accounting for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the effects of vesting and non-vesting conditions on the measurement of cash-settled share-based payments;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">share-based payment transactions with a net settlement feature for withholding tax obligations; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the effect of a modification of the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity settled.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adoption of the amendments to IFRS 2 as of November 1, 2018 did not have an impact on the Company’s financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 15 Revenue from Contracts with Customers, (“IFRS 15”) replaced all preexisting guidance, including, but not limited to IAS 11 Construction Contracts, IAS 18 Revenue, and IFRIC 15 Agreements for the Construction of Real Estate in IFRS related to revenue. IFRS 15 contains a single control based model (the “model”) that applies to contracts with customers and allows entities to recognize revenue at a point in time or overtime. The model consists of a 5 step analysis of transactions to determine whether, how much, and when revenue is recognized. IFRS 15 also includes additional requirements for revenue accounted for under the standard. Adoption of IFRS 15 as of November 1, 2018 did not have an impact on the Company’s financial statements.</span></p> <p id="xdx_840_ecustom--FutureAccountingPronouncements_zqSr5oGlEysj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">q)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_864_zGU81ZvlagEj">Future Accounting Pronouncements</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 16 Leases (“Leases”) was issued in January 2016 and replaces IAS 17 Leases. Under IAS 17, lessees were required to make a distinction between a finance lease and an operating lease. If the lease was classified as a finance lease, a lease liability was included on the statement of financial position. IFRS 16 now requires lessees to recognize a right of use asset and lease liability reflecting future lease payments for virtually all lease contracts. The right of use asset is treated similarly to other non-financial assets and depreciated accordingly. The lease liability accrues interest. The IASB has included an optional exemption for certain short term leases and leases of low value assets; however, this exemption can only be applied by lessees. Under IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is conveyed where the customer has both the right to direct the identified asset’s use and obtain substantially all the economic benefits from that use. IFRS 16 will be effective for the Company’s year ended October 31, 2020. The Company is currently evaluating the impact adopting IFRS 16 will have on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
|
<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zi9nwHvZRNre" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86E_zihwNgiry6rc">Revenue</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from the sale of cannabis is recognized when the Company transfers control of the good to the customer. Control of the product transfers at a point in time either upon shipment to or receipt by the customer, depending on the contractual terms. The Company recognizes revenue in an amount that reflects the consideration that the Company expects to receive taking into account any variation that may result from rights of return. The pattern and timing of revenue recognition under the new standard is consistent with prior year practice. There were no adjustments recognized on the adoption of IFRS 15 in the year ended October 31, 2019.</span></p> | |
| CY2019 | grin |
Disclosure Of Inventorie Explanatory
DisclosureOfInventorieExplanatory
|
<p id="xdx_848_ecustom--DisclosureOfInventorieExplanatory_zqaFy1Ss2O9j" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zRnAvRfwKtFa">Inventory</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory is valued at the lower of cost and net realizable value. Harvested cannabis included in inventory is recognized at the fair value of the biological asset at the point of harvest, which becomes the deemed cost. Any subsequent post-harvest costs are capitalized to inventory to the extent that the cost is less than net realizable value. Manufactured inventory and work-in-progress includes an allocation of production overhead, which is based on normal operating capacity. The Company reviews inventories for obsolete, redundant and slow moving goods and any such inventories identified are written down to net realizable value.</span></p> | |
| CY2019 | grin |
Cost Of Goods Sold
CostOfGoodsSold
|
<p id="xdx_84D_ecustom--CostOfGoodsSold_zBHYbECFqZdj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_868_zbINRZpCMjXl">Cost of goods sold</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of goods sold includes the cost of finished goods inventory sold during the year, as well as inventory write-downs during the year.</span></p> | |
| CY2019 | grin |
Biological Assets Explanatory
BiologicalAssetsExplanatory
|
<p id="xdx_84D_ecustom--BiologicalAssetsExplanatory_z7qK8LCjZEI5" style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86C_zNlMu463oiUk">Biological assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s biological assets consist of cannabis plants. The Company capitalizes all the direct and indirect costs as incurred related to the biological transformation of the biological assets between the point of initial recognition and the point of harvest. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Seeds are measured at fair value. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated results of operations of the appropriate year.</span></p> | |
| CY2019 | grin |
Accounts Payable And Accrued Liabilities Explanatory
AccountsPayableAndAccruedLiabilitiesExplanatory
|
<p id="xdx_84E_ecustom--AccountsPayableAndAccruedLiabilitiesExplanatory_zEGQhlSxA5y7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86B_zegaT9fhvjOf">Accounts Payable and Accrued Liabilities</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities are recognized for amounts to be paid in the future for goods or services received, whether billed by the supplier or not. Provisions are recognized when the Company has an obligation (legal or constructive) arising from a past event, and the costs to settle this obligation are both probable and able to be reliably measured.</span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2019 | grin |
Estimated Flower Yield Per Harvest Lb
EstimatedFlowerYieldPerHarvestLb
|
263 | |
| CY2018 | grin |
Estimated Flower Yield Per Harvest Lb
EstimatedFlowerYieldPerHarvestLb
|
278 | |
| CY2019 | grin |
Leased Assets
LeasedAssets
|
<p id="xdx_843_ecustom--LeasedAssets_zgBwAY37KjKg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86F_zOZ9Vw5SG5T3">Leased Assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leases are classified as finance leases whenever substantially all the risks and rewards of ownership of the leased asset are transferred to the Company. Leased assets are measured initially at an amount equal to the lower of fair value and present value of minimum lease payments. Subsequent to initial recognition, the assets are accounted for in accordance with the accounting policy applicable to the asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) are charged to the statement of loss and comprehensive loss on a straight line basis over the period of the lease.</span></p> | |
| CY2019 | grin |
Disclosure Of Intangible Asset Explanatory
DisclosureOfIntangibleAssetExplanatory
|
<p id="xdx_84B_ecustom--DisclosureOfIntangibleAssetExplanatory_zHcsQWe8paMa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_863_zNtoRu3e031h">Intangible Assets</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets are initially measured at cost. The useful life of intangible assets is assessed as either finite or indefinite. Following the initial recognition, intangible assets with finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses, if any. If impairment indicators are present, these assets are subject to an impairment review. Amortization is calculated using the straight-line method over the estimated useful lives of the intangible assets of two to three years.</span></p> | |
| CY2019 | grin |
Deferred Transaction Costs
DeferredTransactionCosts
|
<p id="xdx_847_ecustom--DeferredTransactionCosts_z4kQnlrt4Fi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">k)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86D_zs2vVPVaj2kh">Deferred transaction costs</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred transaction costs represents professional fees incurred with respect to a contemplated transaction that is to be completed in a future period. The transaction costs will be recognized in profit and loss in the period in which the transaction is completed.</span></p> | |
| CY2019 | grin |
Unit Based Compensation Explanatory
UnitBasedCompensationExplanatory
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<p id="xdx_84E_ecustom--UnitBasedCompensationExplanatory_zmEdHc5bfRKg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">l)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_86A_zVITBGY1R3o4">Unit/ Share Based Compensation</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Unit/ Share Based Payment Transactions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions with non-employees that are settled in equity instruments of the Company are measured at the fair value of the goods or services rendered. In situations where the fair value of the goods or services received by the entity as consideration cannot be reliably measured, transactions are measured at fair value of the equity instruments granted. The fair value of the share based payments is recognized together with a corresponding increase in equity over a period that services are provided or goods are received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity Settled Transactions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The costs of equity settled transactions with employees are measured by reference to the fair value of the equity instruments at the date on which they are granted, using the Black-Scholes option pricing model.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The costs of equity settled transactions are recognized, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (“the vesting date”). The cumulative cost is recognized for equity-settled transactions at each reporting date until the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The profit or loss charge or credit for a period represents the movement in cumulative expense recognized as at the beginning and end of that period and the corresponding amount is represented in contributed surplus. No expense is recognized for awards that do not ultimately vest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The dilutive effect of outstanding options, if any, is reflected as additional dilution in the computation of loss per unit / share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Unit/ Share Issuance Costs</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Costs incurred in connection with the issuance of members’ equity are netted against the proceeds received net of tax. Costs related to the issuance of members’ equity and incurred prior to issuance are recorded as deferred members’ equity issuance costs and subsequently netted against proceeds when they are received.</span></p> | |
| CY2019 | grin |
Impact Of Change In Estimated Flower Yield
ImpactOfChangeInEstimatedFlowerYield
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30970 | usd |
| CY2019 | grin |
Description Of Accounting Policy For Members Capital
DescriptionOfAccountingPolicyForMembersCapital
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<p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForMembersCapital_zUuvDZXXykIg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">m)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_862_z8ugJTzxeYf2">Member’s Capital</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member’s capital consists of common units, which are classified as equity on the statements of financial position. Incremental costs attributable directly to the issuance of member’s capital are recognized as deduction from equity, net of any tax effects.</span></p> | |
| CY2019 | ifrs-full |
Description Of Accounting Policy For Deferred Income Tax Explanatory
DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
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<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zq6ELVfgFPVc" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">n)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_862_zjMZiSM1AxAj">Income Taxes</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No provision for federal or state income taxes is included in the Company’s consolidated financial statements because the tax effects of GR Unlimited’s income or loss for the period from inception to December 31, 2017 were passed on to the Members. Effective January 1, 2018, Grown Rogue Gardens, LLC and Grown Rogue Distribution, LLC elected to be taxed as corporations. Following the Transaction, GR Unlimited also elected to be taxed as a corporation. As such, these three entities will follow the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are determined based on the differences between the carrying amount of assets and liabilities on the statement of financial position and their corresponding tax value, using the substantively enacted tax rates expected to apply when these temporary differences are reversed. Deferred income tax assets are recorded to recognize tax benefits only to the extent that, based on available evidence, it is probable that they will be realized. Income tax expense is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax liabilities are recognized for all temporary differences except when the deferred income tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss.</span></p> | |
| CY2019 | grin |
Description Of Accounting Policy For Significant Accounting Judgements Estimates And Assumptions
DescriptionOfAccountingPolicyForSignificantAccountingJudgementsEstimatesAndAssumptions
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<p id="xdx_847_ecustom--DescriptionOfAccountingPolicyForSignificantAccountingJudgementsEstimatesAndAssumptions_zi5UC9bITFT1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">o)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_868_zZWtuEcjaS13">Significant Accounting Judgements, Estimates and Assumptions</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of these consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of income and expenses during the reporting period. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. The most significant judgments include those related to the ability of the Company to continue as a going concern, the determination of when property and equipment are available for use, and impairment of its financial and non-financial assets. The most significant estimates and assumptions include those related to the valuation of biological assets, the collectability of accounts receivable, the useful lives of property and equipment, inputs used in accounting the determination of the discount rate used to estimate the fair value of the liability component of convertible promissory notes, the inputs used in the estimate of the fair value of unit-based and share-based compensation, the inputs and valuation methodologies used to estimate the fair value of derivative liabilities and the inputs used in the estimate of the fair value of the unit purchase options and warrants issued. In calculating the value of biological assets and inventory, the Company’s management is required to make a number of estimates including the following: the stage of growth of cannabis compared to point of harvest; yield of saleable flower produced at harvest date; and selling price at harvest date. In calculating inventory values, management is required to determine an estimate of the obsolete inventory and compare the inventory cost to estimated net realizable value.</span></p> <div style="margin-top: 0in; margin-bottom: 0in; width: 100%"/> <p style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2019 | grin |
Description Of Accounting Policy For Newly Adopted Accounting Policies
DescriptionOfAccountingPolicyForNewlyAdoptedAccountingPolicies
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<p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForNewlyAdoptedAccountingPolicies_z5eF2Sk9qMl2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">p)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_866_z0Qc9zooziAe">Newly Adopted Accounting Policies</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company adopted the following accounting policies as of November 1, 2018:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Instruments</span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 9 uses a single approach to determine whether a financial asset is measured at amortized cost or fair value, replacing the multiple rules in IAS 39, Financial Instruments: Recognition and Measurement (“IAS 39”). The classification is based on two criteria: the Company’s business objectives for managing the assets; and whether the financial instruments’ contractual cash flows represent “solely payments of principal and interest” on the principal amount outstanding (the “SPPI test”). Financial assets are required to be reclassified only when the business model under which they are managed has changed. All reclassifications are to be applied prospectively from the reclassification date. Financial liabilities are classified in a similar manner as under IAS 39.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The assessment of the Company’s business models for managing its financial assets was made as of the date of initial application of November 1, 2018 or on initial recognition. The assessment of whether contractual cash flows on debt investments meet the SPPI test was made based on the facts and circumstances as at the initial recognition of the financial assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>i)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and measurement of financial assets and financial liabilities</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Initial Recognition</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company initially recognizes financial assets at fair value on the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial asset when the contractual rights to the cash flows from the asset expire, or it transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and measurement</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under IFRS 9, financial assets are initially measured at fair value. In the case of a financial asset not categorized as fair value through profit or loss (“FVTPL”), transaction costs are included. Transaction costs of financial assets carried at FVTPL are expensed in net income (loss).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent classification and measurement of financial assets depends on the Company’s business objective for managing the asset and the cash flow characteristics of the asset:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost – Financial assets held for collection of contractual cash flows that meet the SPPI test are measured at amortized cost. Interest income is recognized as Other income (expense) in the consolidated financial statements, and gains/losses are recognized in net income (loss) when the asset is derecognized or impaired.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value through other comprehensive income (“FVOCI”) – Financial assets held to achieve a particular business objective other than short-term trading are designated at FVOCI. IFRS 9 also provides the ability to make an irrevocable election at initial recognition of a financial asset, on an instrument-by-instrument basis, to designate an equity investment that would otherwise be classified as FVTPL and that is neither held for trading nor contingent consideration arising from a business combination to be classified as FVOCI. There is no recycling of gains or losses through net income (loss). Upon derecognition of the asset, accumulated gains or losses are transferred from Other comprehensive income (“OCI”) directly to Deficit.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FVTPL – Financial assets that do not meet the criteria for amortized cost or FVOCI are measured at FVTPL.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company initially recognizes financial liabilities at fair value on the date at which the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled or expire. The subsequent measurement of financial liabilities is determined based on their classification as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FVTPL – Derivative financial instruments entered into by the Company that do not meet hedge accounting criteria are classified as FVTPL. Gains or losses on these types of financial liabilities are recognized in net income (loss).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized cost – All other financial liabilities are classified as amortized cost using the effective interest method. Gains and losses are recognized in net income (loss) when the liabilities are derecognized as well as through the amortization process.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 for each class of the Company’s financial assets and financial liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_zk2VoQg3UBb6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"><span id="xdx_8B5_zKoAUxlJBM83" style="display: none">Schedule of financial assets and financial liabilities</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 40%; font-weight: bold; text-align: left; vertical-align: bottom">Asset/Liability</td> <td style="width: 2%; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 28%; font-weight: bold; text-align: center">Classification under IAS 39</td> <td style="width: 2%; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 28%; font-weight: bold; text-align: center">Classification under IFRS 9</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Accounts receivable, net</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90C_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Other receivables</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_902_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--OtherReceivableMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--OtherReceivableMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Cash and cash equivalents</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Accounts payable and accrued liabilities</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Finance lease payable</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--FinanceLeasePayableMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--FinanceLeasePayableMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Convertible promissory notes</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_902_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertiblePromissoryNotesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertiblePromissoryNotesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Long-term debt</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Interest payable</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Convertible debentures</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Due to employee/ director</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DueToEmployeeDirectorMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DueToEmployeeDirectorMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Derivative liabilities</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification under IAS 39">FVTPL</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification under IFRS 9">FVTPL</span></td></tr> </table> <p id="xdx_8A6_zIy5qIcIXkm5" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>ii)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Impairment</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 9 introduces a three-stage expected credit loss (“ECL”) model for determining impairment of financial assets. The expected credit loss model does not require the occurrence of a triggering event before an entity recognizes credit losses. IFRS 9 requires an entity to recognize expected credit losses upon initial recognition of a financial asset and to update the quantum of expected credit losses at the end of each reporting period to reflect changes to credit risk of the financial asset. The adoption of the ECL model did not have a material impact on the Company’s consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial recognition, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For trade receivables the Company applies the simplified approach to providing for expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based Payments (Amendments to IFRS 2)</span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016, the IASB issued amendments to IFRS 2 that clarify how to account for certain types of share-based payment transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amendments provide requirements related to accounting for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the effects of vesting and non-vesting conditions on the measurement of cash-settled share-based payments;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">share-based payment transactions with a net settlement feature for withholding tax obligations; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the effect of a modification of the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity settled.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adoption of the amendments to IFRS 2 as of November 1, 2018 did not have an impact on the Company’s financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></p> <p style="font: italic bold 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 15 Revenue from Contracts with Customers, (“IFRS 15”) replaced all preexisting guidance, including, but not limited to IAS 11 Construction Contracts, IAS 18 Revenue, and IFRIC 15 Agreements for the Construction of Real Estate in IFRS related to revenue. IFRS 15 contains a single control based model (the “model”) that applies to contracts with customers and allows entities to recognize revenue at a point in time or overtime. The model consists of a 5 step analysis of transactions to determine whether, how much, and when revenue is recognized. IFRS 15 also includes additional requirements for revenue accounted for under the standard. Adoption of IFRS 15 as of November 1, 2018 did not have an impact on the Company’s financial statements.</span></p> | |
| CY2019 | grin |
Schedule Of Financial Assets And Financial Liabilities
ScheduleOfFinancialAssetsAndFinancialLiabilities
|
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_zk2VoQg3UBb6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"><span id="xdx_8B5_zKoAUxlJBM83" style="display: none">Schedule of financial assets and financial liabilities</span></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 40%; font-weight: bold; text-align: left; vertical-align: bottom">Asset/Liability</td> <td style="width: 2%; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 28%; font-weight: bold; text-align: center">Classification under IAS 39</td> <td style="width: 2%; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 28%; font-weight: bold; text-align: center">Classification under IFRS 9</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Accounts receivable, net</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90C_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Other receivables</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_902_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--OtherReceivableMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--OtherReceivableMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Cash and cash equivalents</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_908_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification under IAS 39">Loans and receivables</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Accounts payable and accrued liabilities</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Finance lease payable</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--FinanceLeasePayableMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--FinanceLeasePayableMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Convertible promissory notes</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_902_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertiblePromissoryNotesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertiblePromissoryNotesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Long-term debt</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Interest payable</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_905_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Convertible debentures</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_907_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Due to employee/ director</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DueToEmployeeDirectorMember" title="Classification under IAS 39">Other liabilities at amortized cost</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_903_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DueToEmployeeDirectorMember" title="Classification under IFRS 9">Amortized cost</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Derivative liabilities</td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--Classification_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification under IAS 39">FVTPL</span></td> <td style="text-align: center"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--Classification1_c20181101__20191031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification under IFRS 9">FVTPL</span></td></tr> </table> | |
| CY2018 | grin |
Impact Of Change In Estimated Flower Yield
ImpactOfChangeInEstimatedFlowerYield
|
31358 | usd |
| CY2019 | grin |
Future Accounting Pronouncements
FutureAccountingPronouncements
|
<p id="xdx_840_ecustom--FutureAccountingPronouncements_zqSr5oGlEysj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">q)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_864_zGU81ZvlagEj">Future Accounting Pronouncements</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 16 Leases (“Leases”) was issued in January 2016 and replaces IAS 17 Leases. Under IAS 17, lessees were required to make a distinction between a finance lease and an operating lease. If the lease was classified as a finance lease, a lease liability was included on the statement of financial position. IFRS 16 now requires lessees to recognize a right of use asset and lease liability reflecting future lease payments for virtually all lease contracts. The right of use asset is treated similarly to other non-financial assets and depreciated accordingly. The lease liability accrues interest. The IASB has included an optional exemption for certain short term leases and leases of low value assets; however, this exemption can only be applied by lessees. Under IFRS 16, a contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is conveyed where the customer has both the right to direct the identified asset’s use and obtain substantially all the economic benefits from that use. IFRS 16 will be effective for the Company’s year ended October 31, 2020. The Company is currently evaluating the impact adopting IFRS 16 will have on its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Disclosure Of Detailed Information About Biological Assets Explanatory
DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory_zLKxvjS93AF5" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zDcMNN0G01p9">Biological Assets</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Biological assets consists of cannabis seeds and cannabis plants. The reconciliation of changes in the carrying amounts of biological assets as at October 31, 2019 and October 31, 2018 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory_z6ICfE0e9fwl" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Biological Assets (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B7_zD39aJH2px5" style="display: none">Schedule of reconciliation of changes in the carrying amount of biological assets</span></td> <td> </td> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_eifrs-full--BiologicalAssets_iS_pp0p0_c20171101__20181031_zxkYWQcjGxte" style="vertical-align: bottom; width: 9%; font-weight: bold; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">10,436</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Add: Purchased cannabis plants</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AddPurchasedCannabisPlants_c20171101__20181031_pp0p0" style="vertical-align: bottom; text-align: right" title="Add: Purchased cannabis plants"><span style="font-family: Times New Roman, Times, Serif">521,949</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value less costs to sell due to biological transformation</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20171101__20181031_pp0p0" style="vertical-align: bottom; text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="font-family: Times New Roman, Times, Serif">541,352</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transferred to inventory upon harvest</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--TransferredToInventoryUponHarvest_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right" title="Transferred to inventory upon harvest"><span style="font-family: Times New Roman, Times, Serif">(924,120</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_eifrs-full--BiologicalAssets_iS_pp0p0_c20181101__20191031_z0NXGEljrFuh" style="vertical-align: bottom; font-weight: bold; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">149,617</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Add: Purchased cannabis plants</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AddPurchasedCannabisPlants_c20181101__20191031_pp0p0" style="vertical-align: bottom; text-align: right" title="Add: Purchased cannabis plants"><span style="font-family: Times New Roman, Times, Serif">308,324</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value less costs to sell due to biological transformation</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20181101__20191031_pp0p0" style="vertical-align: bottom; text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="font-family: Times New Roman, Times, Serif">486,354</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Allocation of operational overhead</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AllocationOfOperationalOverhead_c20181101__20191031_pp0p0" style="vertical-align: bottom; text-align: right" title="Allocation of operational overhead"><span style="font-family: Times New Roman, Times, Serif">438,859</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transferred to inventory upon harvest</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--TransferredToInventoryUponHarvest_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right" title="Transferred to inventory upon harvest"><span style="font-family: Times New Roman, Times, Serif">(1,226,565</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_eifrs-full--BiologicalAssets_iE_pp0p0_c20181101__20191031_zFtY2sVgQwF6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">156,589</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AD_z81G1wZ132Td" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When determining the fair value of biological assets, the Company makes estimates and uses assumptions as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected costs required to grow the cannabis up to the point of harvest</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated selling price per Kg</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected yield from the cannabis plants</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated stage of growth – The Company applied a weighted average number of days out of the 60 day growing cycle that biological assets have reached as of the measurement date based on historical evidence. The Company assigns fair value basis according to the stage of growth and estimated costs to complete cultivation.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The estimates and assumptions used are subject to volatility in uncontrollable market conditions, may significantly impact the fair value of biological assets. Biological assets represent a level 3 assets in the fair value hierarchy. The following table quantifies each significant unobservable input and provides the impact of a 20% increase or decrease that each input would have on the fair value of biological assets:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_z0vwW4AtkpYf" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Biological Assets (Details 1)"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zCQuT2NUvJvd" style="display: none">Fair value of biological assets</span></span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Impact of 20% change</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2019</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2018</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2019</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2018</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Estimated selling price per lb</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--EstimatedSellingPricePerLb_c20181101__20191031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb"><span style="font-family: Times New Roman, Times, Serif">840</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--EstimatedSellingPricePerLb_c20171101__20181031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb"><span style="font-family: Times New Roman, Times, Serif">591</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20181101__20191031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="font-family: Times New Roman, Times, Serif">37,747</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20171101__20181031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="font-family: Times New Roman, Times, Serif">39,702</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Estimated stage of growth</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--EstimatedStageOfGrowth_dp_c20181101__20191031_z7N837SHcXab" title="Estimated stage of growth">60</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_ecustom--EstimatedStageOfGrowth_dp_c20171101__20181031_zwkB83BTUiN8" title="Estimated stage of growth">72</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20181101__20191031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="font-family: Times New Roman, Times, Serif">30,970</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20171101__20181031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="font-family: Times New Roman, Times, Serif">31,658</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Estimated flower yield per harvest (lb)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--EstimatedFlowerYieldPerHarvestLb_c20181101__20191031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)"><span style="font-family: Times New Roman, Times, Serif">263</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--EstimatedFlowerYieldPerHarvestLb_c20171101__20181031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)"><span style="font-family: Times New Roman, Times, Serif">278</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20181101__20191031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield"><span style="font-family: Times New Roman, Times, Serif">30,970</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20171101__20181031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield"><span style="font-family: Times New Roman, Times, Serif">31,358</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zMNaOa5dbQ97" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> | |
| CY2019 | ifrs-full |
Disclosure Of Reconciliation Of Changes In Biological Assets Explanatory
DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory_z6ICfE0e9fwl" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Biological Assets (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B7_zD39aJH2px5" style="display: none">Schedule of reconciliation of changes in the carrying amount of biological assets</span></td> <td> </td> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_eifrs-full--BiologicalAssets_iS_pp0p0_c20171101__20181031_zxkYWQcjGxte" style="vertical-align: bottom; width: 9%; font-weight: bold; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">10,436</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Add: Purchased cannabis plants</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AddPurchasedCannabisPlants_c20171101__20181031_pp0p0" style="vertical-align: bottom; text-align: right" title="Add: Purchased cannabis plants"><span style="font-family: Times New Roman, Times, Serif">521,949</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value less costs to sell due to biological transformation</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20171101__20181031_pp0p0" style="vertical-align: bottom; text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="font-family: Times New Roman, Times, Serif">541,352</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transferred to inventory upon harvest</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--TransferredToInventoryUponHarvest_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right" title="Transferred to inventory upon harvest"><span style="font-family: Times New Roman, Times, Serif">(924,120</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_eifrs-full--BiologicalAssets_iS_pp0p0_c20181101__20191031_z0NXGEljrFuh" style="vertical-align: bottom; font-weight: bold; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">149,617</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Add: Purchased cannabis plants</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AddPurchasedCannabisPlants_c20181101__20191031_pp0p0" style="vertical-align: bottom; text-align: right" title="Add: Purchased cannabis plants"><span style="font-family: Times New Roman, Times, Serif">308,324</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Change in fair value less costs to sell due to biological transformation</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20181101__20191031_pp0p0" style="vertical-align: bottom; text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="font-family: Times New Roman, Times, Serif">486,354</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Allocation of operational overhead</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AllocationOfOperationalOverhead_c20181101__20191031_pp0p0" style="vertical-align: bottom; text-align: right" title="Allocation of operational overhead"><span style="font-family: Times New Roman, Times, Serif">438,859</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transferred to inventory upon harvest</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--TransferredToInventoryUponHarvest_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right" title="Transferred to inventory upon harvest"><span style="font-family: Times New Roman, Times, Serif">(1,226,565</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_eifrs-full--BiologicalAssets_iE_pp0p0_c20181101__20191031_zFtY2sVgQwF6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">156,589</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2017Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
10436 | usd |
| CY2018 | grin |
Add Purchased Cannabis Plants
AddPurchasedCannabisPlants
|
521949 | usd |
| CY2018 | grin |
Change In Fair Value Less Costs To Sell Due To Biological Transformation
ChangeInFairValueLessCostsToSellDueToBiologicalTransformation
|
541352 | usd |
| CY2018 | grin |
Transferred To Inventory Upon Harvest
TransferredToInventoryUponHarvest
|
-924120 | usd |
| CY2018Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
149617 | usd |
| CY2019 | grin |
Add Purchased Cannabis Plants
AddPurchasedCannabisPlants
|
308324 | usd |
| CY2019 | grin |
Change In Fair Value Less Costs To Sell Due To Biological Transformation
ChangeInFairValueLessCostsToSellDueToBiologicalTransformation
|
486354 | usd |
| CY2019 | grin |
Allocation Of Operational Overhead
AllocationOfOperationalOverhead
|
438859 | usd |
| CY2019 | grin |
Transferred To Inventory Upon Harvest
TransferredToInventoryUponHarvest
|
-1226565 | usd |
| CY2019Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
156589 | usd |
| CY2019 | ifrs-full |
Disclosure Of Fair Value Measurement Of Assets Explanatory
DisclosureOfFairValueMeasurementOfAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_z0vwW4AtkpYf" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Biological Assets (Details 1)"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zCQuT2NUvJvd" style="display: none">Fair value of biological assets</span></span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Impact of 20% change</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2019</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2018</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2019</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">October 31,<br/> 2018</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Estimated selling price per lb</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--EstimatedSellingPricePerLb_c20181101__20191031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb"><span style="font-family: Times New Roman, Times, Serif">840</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--EstimatedSellingPricePerLb_c20171101__20181031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per lb"><span style="font-family: Times New Roman, Times, Serif">591</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20181101__20191031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="font-family: Times New Roman, Times, Serif">37,747</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20171101__20181031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="font-family: Times New Roman, Times, Serif">39,702</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Estimated stage of growth</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--EstimatedStageOfGrowth_dp_c20181101__20191031_z7N837SHcXab" title="Estimated stage of growth">60</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_ecustom--EstimatedStageOfGrowth_dp_c20171101__20181031_zwkB83BTUiN8" title="Estimated stage of growth">72</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20181101__20191031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="font-family: Times New Roman, Times, Serif">30,970</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20171101__20181031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="font-family: Times New Roman, Times, Serif">31,658</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Estimated flower yield per harvest (lb)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--EstimatedFlowerYieldPerHarvestLb_c20181101__20191031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)"><span style="font-family: Times New Roman, Times, Serif">263</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--EstimatedFlowerYieldPerHarvestLb_c20171101__20181031_pdd" style="text-align: right" title="Estimated flower yield per harvest (lb)"><span style="font-family: Times New Roman, Times, Serif">278</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20181101__20191031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield"><span style="font-family: Times New Roman, Times, Serif">30,970</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20171101__20181031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield"><span style="font-family: Times New Roman, Times, Serif">31,358</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Estimated Selling Price Per Lb
EstimatedSellingPricePerLb
|
840 | |
| CY2018 | grin |
Estimated Selling Price Per Lb
EstimatedSellingPricePerLb
|
591 | |
| CY2019 | grin |
Impact Of Change In Estimated Selling Price
ImpactOfChangeInEstimatedSellingPrice
|
37747 | usd |
| CY2018 | grin |
Impact Of Change In Estimated Selling Price
ImpactOfChangeInEstimatedSellingPrice
|
39702 | usd |
| CY2019 | grin |
Estimated Stage Of Growth
EstimatedStageOfGrowth
|
0.60 | pure |
| CY2018 | grin |
Estimated Stage Of Growth
EstimatedStageOfGrowth
|
0.72 | pure |
| CY2019 | grin |
Impact Of Change In Estimated Stage Of Growth
ImpactOfChangeInEstimatedStageOfGrowth
|
30970 | usd |
| CY2019 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<p id="xdx_808_eifrs-full--DisclosureOfInventoriesExplanatory_z4Clgl6piV9f" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_zOIaeDOXiBr3">Inventory</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company’s inventory consists raw materials $<span id="xdx_90C_eifrs-full--RawMaterials_c20191031_pp0p0" title="Inventory raw materials">27,860</span> (2018 - $<span id="xdx_90F_eifrs-full--RawMaterials_c20181031_pp0p0" title="Inventory raw materials">46,802</span>), work in progress of $<span id="xdx_908_eifrs-full--WorkInProgress_c20191031_pp0p0" title="Inventory work in progress">819,675</span> (2018- $ <span id="xdx_909_eifrs-full--WorkInProgress_c20181031_pp0p0" title="Inventory work in progress">823,730</span>) and finished goods of $<span id="xdx_908_eifrs-full--FinishedGoods_c20191031_pp0p0" title="Inventory finished goods">93,180</span> (2018 - $ <span id="xdx_90F_eifrs-full--FinishedGoods_c20181031_pp0p0" title="Inventory finished goods">509,569</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--InventoryExplanatory_zgE5jDVdC5Zb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Inventory (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zcxGXTEqfld4" style="display: none">Schedule of inventory</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 87%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance - October 31, 2018</b></span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_eifrs-full--Inventories_iI_pp0p0_c20181031_zwyG1posTB6e" style="width: 9%; font-weight: bold; text-align: right" title="Inventory"><span style="font-family: Times New Roman, Times, Serif">1,380,101</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance - October 31, 2019</b></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_eifrs-full--Inventories_iI_pp0p0_c20191031_z7N39aN7WjBj" style="font-weight: bold; text-align: right" title="Inventory"><span style="font-family: Times New Roman, Times, Serif">940,715</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of inventories included as an expense and included in cost of goods sold, for the year ended October 31, 2019 was $<span id="xdx_90E_ecustom--InventoryExpenses_c20181101__20191031_pp0p0" title="Inventory expenses">2,935,934</span> (2018 - $<span id="xdx_90C_ecustom--InventoryExpenses_c20171101__20181031_pp0p0" title="Inventory expenses">1,889,229</span>, 2017 - $<span id="xdx_902_ecustom--InventoryExpenses_c20161101__20171031_pp0p0" title="Inventory expenses">151,663</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019Q4 | ifrs-full |
Raw Materials
RawMaterials
|
27860 | usd |
| CY2018Q4 | ifrs-full |
Raw Materials
RawMaterials
|
46802 | usd |
| CY2019Q4 | ifrs-full |
Work In Progress
WorkInProgress
|
819675 | usd |
| CY2018Q4 | ifrs-full |
Work In Progress
WorkInProgress
|
823730 | usd |
| CY2019Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
93180 | usd |
| CY2018Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
509569 | usd |
| CY2019 | grin |
Inventory Explanatory
InventoryExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--InventoryExplanatory_zgE5jDVdC5Zb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Inventory (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> <span id="xdx_8B2_zcxGXTEqfld4" style="display: none">Schedule of inventory</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 87%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance - October 31, 2018</b></span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_eifrs-full--Inventories_iI_pp0p0_c20181031_zwyG1posTB6e" style="width: 9%; font-weight: bold; text-align: right" title="Inventory"><span style="font-family: Times New Roman, Times, Serif">1,380,101</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balance - October 31, 2019</b></span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_eifrs-full--Inventories_iI_pp0p0_c20191031_z7N39aN7WjBj" style="font-weight: bold; text-align: right" title="Inventory"><span style="font-family: Times New Roman, Times, Serif">940,715</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2018Q4 | ifrs-full |
Inventories
Inventories
|
1380101 | usd |
| CY2019Q4 | ifrs-full |
Inventories
Inventories
|
940715 | usd |
| CY2019 | grin |
Inventory Expenses
InventoryExpenses
|
2935934 | usd |
| CY2018 | grin |
Inventory Expenses
InventoryExpenses
|
1889229 | usd |
| CY2017 | grin |
Inventory Expenses
InventoryExpenses
|
151663 | usd |
| CY2019 | grin |
Disclosure Of Property Plant And Equipments Explanatory
DisclosureOfPropertyPlantAndEquipmentsExplanatory
|
<p id="xdx_809_ecustom--DisclosureOfPropertyPlantAndEquipmentsExplanatory_zjXlbRJlgtLl" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zoUb1yYLb3ah">Property and Equipment</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_884_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zhsdG4RJkQc9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Property and Equipment (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B7_zhJWATjVva8d" style="display: none">Property and equipment</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Furniture and Fixtures</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Computer and Office Equipment</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Production Equipment and Other</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Construction in Progress - Warehouse</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Leasehold Improvements</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">COST</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 28%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zXpHFQEQZu6l" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">750</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z7FuKOuGnjyf" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">2,230</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zVOKbPyHpRel" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">169,403</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zQDrJsMGrpMf" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">536,008</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zCE3KPP8YBpa" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">326,731</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031_z8BPTCUaMJ3i" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">1,035,122</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zo7feM5gsxyf" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">73,653</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">199,827</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">772,746</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">9,648</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">1,055,874</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zxcP9BbCwSt8" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1398">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zHQG2p7CR0B8" style="color: White; text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1400">-</span><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zlCzthxb7yBc" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(12,115</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zWMFFc3Qmol5" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1404">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zwRoeYK0zT8f" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1406">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031_zqO7oRPpgcD2" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(12,115</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Transfers</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif">(750</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1412">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1414">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif">(730,596</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif">731,346</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--TransfersPropertyAndEquipment_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1420">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztGEeh7ezEk9" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1422">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zlP5IOjBwYIa" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">75,883</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zwSYjOydbjvd" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">357,115</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zyfb95viwoM8" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">578,158</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zQgayDAeyN17" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">1,067,725</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031_zdfH4xWoK6fj" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">2,078,881</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1434">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">50,481</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">86,483</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">17,308</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">242,745</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">397,017</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zkSyolx3suMh" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1446">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGeC3oQJc699" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(70,403</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zbt8iiVQ7YL7" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1450">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zqbA7ceDhP06" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(118,683</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zVUyMLcmFTPg" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1454">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031_zrlNFQkOKAWf" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(189,086</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zhame37nKMe7" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1458">-</span></span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zWVsO7gPFLCd" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">55,961</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zIPMdbp14L3k" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">443,598</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z9i7jdq4MOjk" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">476,783</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjuuvWfGMq1k" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">1,310,470</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031_zfWFTyxSZHQ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">2,286,812</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">ACCUMULATED AMORTIZATION</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zYjzfZk4P5k" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">6</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6uGgdMykEg" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">145</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zs2hU53u4P5b" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">13,133</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zbg4gZU5RAGb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1476">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zcNudZmJlPS2" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">32,642</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031_zBnK6Q5C0htb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">45,926</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transfers</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif">(6</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1484">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1486">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1488">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif">6</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1492">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization for the period</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1494">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">1,762</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">61,036</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1500">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">397,248</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">460,046</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1506">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; color: White; text-align: right" title="Accumulated Amortization Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1508">-</span><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif">(3,012</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1512">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1514">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif">(3,012</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zg9FrNEgytH9" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1518">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbLjoRRP7A24" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">1,907</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zsgQ9HBuetll" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">71,157</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zT3ce5bNjx2k" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1524">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zUrDtdBFdZc2" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">429,896</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031_zavVlfKtORa2" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">502,960</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Amortization for the period</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1530">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">17,794</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">61,322</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1536">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">239,819</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">318,935</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Balance – October 31, 2019</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20180101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zpq7pClf7Yei" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1542">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxB4PQZQ6eFi" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">19,701</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zpewiTCWa5Bi" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">132,479</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zcGSpzg1lFv4" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1548">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zybQm4hiwrrj" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">669,715</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031_zeq2LGMNexD5" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">821,895</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">NET BOOK VALUE</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">As at October 31, 2018</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1554">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">73,976</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98F_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">285,958</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">578,158</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">637,829</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--PropertyAndEquipmentNet_c20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">1,575,921</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">As at October 31, 2019</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1566">-</span></span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">36,260</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">311,119</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">476,783</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">640,755</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20191031_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">1,464,917</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At October 31, 2019, $<span id="xdx_900_eifrs-full--AmortisationExpense_c20181101__20191031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_pp0p0" title="Amortization expense">129,202</span> in amortization costs were included in cost of sales, $<span id="xdx_906_eifrs-full--AmortisationExpense_c20181101__20191031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--BiologicalAssetsMember_pp0p0" title="Amortization expense">18,365</span> in amortization costs were included in biological assets, and $<span id="xdx_904_eifrs-full--AmortisationExpense_c20181101__20191031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--InventoryMember_pp0p0" title="Amortization expense">108,073</span> in amortization costs were included in inventory.</span></p> | |
| CY2019 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_884_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zhsdG4RJkQc9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Property and Equipment (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B7_zhJWATjVva8d" style="display: none">Property and equipment</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Furniture and Fixtures</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Computer and Office Equipment</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Production Equipment and Other</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Construction in Progress - Warehouse</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Leasehold Improvements</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">COST</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 28%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zXpHFQEQZu6l" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">750</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z7FuKOuGnjyf" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">2,230</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zVOKbPyHpRel" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">169,403</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zQDrJsMGrpMf" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">536,008</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zCE3KPP8YBpa" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">326,731</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20171101__20181031_z8BPTCUaMJ3i" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">1,035,122</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AdditionsPropertyAndEquipment_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zo7feM5gsxyf" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">73,653</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">199,827</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">772,746</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">9,648</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AdditionsPropertyAndEquipment_c20171101__20181031_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">1,055,874</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zxcP9BbCwSt8" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1398">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zHQG2p7CR0B8" style="color: White; text-align: right" title="Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1400">-</span><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zlCzthxb7yBc" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(12,115</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zWMFFc3Qmol5" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1404">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zwRoeYK0zT8f" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1406">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20171101__20181031_zqO7oRPpgcD2" style="text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(12,115</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Transfers</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif">(750</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1412">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1414">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif">(730,596</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--TransfersPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif">731,346</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--TransfersPropertyAndEquipment_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1420">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztGEeh7ezEk9" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1422">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zlP5IOjBwYIa" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">75,883</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zwSYjOydbjvd" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">357,115</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zyfb95viwoM8" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">578,158</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zQgayDAeyN17" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">1,067,725</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031_zdfH4xWoK6fj" style="text-align: right" title="Property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">2,078,881</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Additions</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1434">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">50,481</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">86,483</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">17,308</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">242,745</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031_pp0p0" style="text-align: right" title="Additions"><span style="font-family: Times New Roman, Times, Serif">397,017</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zkSyolx3suMh" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1446">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zGeC3oQJc699" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(70,403</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zbt8iiVQ7YL7" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1450">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zqbA7ceDhP06" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(118,683</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zVUyMLcmFTPg" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1454">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031_zrlNFQkOKAWf" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="font-family: Times New Roman, Times, Serif">(189,086</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zhame37nKMe7" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1458">-</span></span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zWVsO7gPFLCd" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">55,961</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zIPMdbp14L3k" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">443,598</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z9i7jdq4MOjk" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">476,783</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjuuvWfGMq1k" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">1,310,470</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20181101__20191031_zfWFTyxSZHQ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">2,286,812</span></td> <td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">ACCUMULATED AMORTIZATION</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zYjzfZk4P5k" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">6</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6uGgdMykEg" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">145</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zs2hU53u4P5b" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">13,133</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zbg4gZU5RAGb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1476">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zcNudZmJlPS2" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">32,642</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20171101__20181031_zBnK6Q5C0htb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">45,926</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Transfers</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif">(6</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1484">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1486">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1488">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif">6</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationTransfer_c20171101__20181031_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1492">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization for the period</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1494">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">1,762</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">61,036</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1500">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">397,248</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AmortizationOfPropertyAndEquipment_c20171101__20181031_pp0p0" style="text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">460,046</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Disposals</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1506">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; color: White; text-align: right" title="Accumulated Amortization Disposals"><span style="-sec-ix-hidden: xdx2ixbrl1508">-</span><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif">(3,012</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1512">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1514">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--AccumulatedAmortizationDisposals_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="font-family: Times New Roman, Times, Serif">(3,012</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zg9FrNEgytH9" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1518">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbLjoRRP7A24" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">1,907</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zsgQ9HBuetll" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">71,157</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zT3ce5bNjx2k" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1524">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zUrDtdBFdZc2" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">429,896</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031_zavVlfKtORa2" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="font-family: Times New Roman, Times, Serif">502,960</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Amortization for the period</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1530">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">17,794</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">61,322</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1536">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">239,819</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AmortizationOfPropertyAndEquipment_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="font-family: Times New Roman, Times, Serif">318,935</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Balance – October 31, 2019</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20180101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zpq7pClf7Yei" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1542">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxB4PQZQ6eFi" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">19,701</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zpewiTCWa5Bi" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">132,479</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zcGSpzg1lFv4" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1548">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zybQm4hiwrrj" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">669,715</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20181101__20191031_zeq2LGMNexD5" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="font-family: Times New Roman, Times, Serif">821,895</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">NET BOOK VALUE</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">As at October 31, 2018</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1554">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">73,976</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98F_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">285,958</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">578,158</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--PropertyAndEquipmentNet_c20181031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">637,829</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--PropertyAndEquipmentNet_c20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">1,575,921</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">As at October 31, 2019</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1566">-</span></span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">36,260</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">311,119</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">476,783</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">640,755</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20191031_pp0p0" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Net Book Value"><span style="font-family: Times New Roman, Times, Serif">1,464,917</span></td> <td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2017Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
1035122 | usd |
| CY2018 | grin |
Additions Property And Equipment
AdditionsPropertyAndEquipment
|
1055874 | usd |
| CY2018 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
12115 | usd |
| CY2018Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
2078881 | usd |
| CY2019 | grin |
Additions Property And Equipment
AdditionsPropertyAndEquipment
|
397017 | usd |
| CY2019 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
189086 | usd |
| CY2019Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
2286812 | usd |
| CY2017Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
45926 | usd |
| CY2018 | grin |
Amortization Of Property And Equipment
AmortizationOfPropertyAndEquipment
|
460046 | usd |
| CY2018 | grin |
Accumulated Amortization Disposals
AccumulatedAmortizationDisposals
|
-3012 | usd |
| CY2018Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
502960 | usd |
| CY2019 | grin |
Amortization Of Property And Equipment
AmortizationOfPropertyAndEquipment
|
318935 | usd |
| CY2019Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
821895 | usd |
| CY2018Q4 | grin |
Property And Equipment Net
PropertyAndEquipmentNet
|
1575921 | usd |
| CY2019Q4 | grin |
Property And Equipment Net
PropertyAndEquipmentNet
|
1464917 | usd |
| CY2019 | ifrs-full |
Disclosure Of Accrued Expenses And Other Liabilities Explanatory
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_z8HkWleMZdKe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zW0ALk88QIwa">Accrued Liabilities</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company entered into an agreement with a vendor to defer payment of $<span id="xdx_90A_ecustom--AccruedLiabilities_c20191031_pp0p0" title="Accrued liabilities">180,799</span> (2018 - $nil <span id="xdx_90B_ecustom--AccruedLiabilities_c20181031_pp0p0" style="display: none" title="Accrued liabilities">0</span>) beyond one year from October 31, 2019.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
180799 | usd |
| CY2018Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
0 | usd |
| CY2019 | ifrs-full |
Explanation Of Difference Between Operating Lease Commitments Disclosed Applying Ias17 And Lease Liabilities Recognised At Date Of Initial Application Of Ifrs16 Explanatory
ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
|
<p id="xdx_808_eifrs-full--ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory_z0eX2LhcQkUg" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zYhzMd3iNuCl">Finance Leases Payable</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective July 11, 2017, and as amended on July 28, 2017, the Company entered into an agreement with a third party to lease equipment at a cost $<span id="xdx_906_ecustom--LeaseEquipmentAtCost_c20170728_pp0p0" title="Lease equipment at a cost">134,289</span> over a thirty-six month period for monthly payments of $<span id="xdx_901_ecustom--MonthlyPayment_c20170728_pp0p0" title="Monthly payments">4,778</span>. The terms and conditions of the lease predicate that substantially all of the risks and rewards of ownership of the leased asset transfer to the Company. Therefore, the Company has classified the agreement as a finance lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective November 8, 2017, the Company entered into an agreement with a third party to lease equipment at a cost $<span id="xdx_901_ecustom--LeaseEquipmentAtCost_c20171108_pp0p0" title="Lease equipment at a cost">158,193</span> over a thirty-six month period for monthly payments of $<span id="xdx_908_ecustom--MonthlyPayment_c20171108_pp0p0" title="Monthly payments">5,630</span>. The terms and conditions of the lease predicate that substantially all of the risks and rewards of ownership of the leased asset transfer to the Company. Therefore, the Company has classified the agreement as a finance lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective February 20, 2019, the Company entered into an agreement with a third party to lease equipment at a cost $<span id="xdx_90D_ecustom--LeaseEquipmentAtCost_c20190220_pp0p0" title="Lease equipment at a cost">62,516</span> over a twenty-four month period for monthly payments of $<span id="xdx_90B_ecustom--MonthlyPayment_c20190220_pp0p0" title="Monthly payments">3,220</span>. The terms and conditions of the lease predicate that substantially all of the risks and rewards of ownership of the leased asset transfer to the Company. Therefore, the Company has classified the agreement as a finance lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the related lease liabilities are payable as follow:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--RelatedLeaseLiabilitiesPayableExplanatory_zc4m20AnRMKc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Finance lease liabilities (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BD_zvydXVmXLSql" style="display: none">Schedule of related lease liabilities are payable</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Future minimum lease payments</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less than one year</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--FutureMinimumLeasePayments_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">129,876</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">14,535</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--FinanceLeaseLiabilities_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">144,411</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Between one and five years</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--FutureMinimumLeasePayments_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">12,329</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">551</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--FinanceLeaseLiabilities_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">12,880</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--FutureMinimumLeasePayments_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">142,205</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98F_eifrs-full--InterestExpense_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">15,086</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--FinanceLeaseLiabilities_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">157,291</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2018, the related lease liabilities are payable as follow:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Future minimum lease payments</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less than one year</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_ecustom--FutureMinimumLeasePayments_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">99,134</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">25,762</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--FinanceLeaseLiabilities_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">124,896</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Between one and five years</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--FutureMinimumLeasePayments_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">97,680</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">8,080</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--FinanceLeaseLiabilities_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">105,760</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--FutureMinimumLeasePayments_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">196,814</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_eifrs-full--InterestExpense_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">33,842</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--FinanceLeaseLiabilities_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">230,656</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AF_zegLhZy8Xbbg" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the net book value of the growing equipment under finance lease is $<span id="xdx_90F_eifrs-full--FinanceLeaseReceivables_c20191031_pp0p0" title="Finance lease">187,886</span> (2018 - $<span id="xdx_90E_eifrs-full--FinanceLeaseReceivables_c20181031_pp0p0" title="Finance lease">218,275</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2017Q3 | grin |
Lease Equipment At Cost
LeaseEquipmentAtCost
|
134289 | usd |
| CY2017Q3 | grin |
Monthly Payment
MonthlyPayment
|
4778 | usd |
| CY2017Q4 | grin |
Lease Equipment At Cost
LeaseEquipmentAtCost
|
158193 | usd |
| CY2017Q4 | grin |
Monthly Payment
MonthlyPayment
|
5630 | usd |
| CY2019Q1 | grin |
Lease Equipment At Cost
LeaseEquipmentAtCost
|
62516 | usd |
| CY2019Q1 | grin |
Monthly Payment
MonthlyPayment
|
3220 | usd |
| CY2019 | grin |
Related Lease Liabilities Payable Explanatory
RelatedLeaseLiabilitiesPayableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--RelatedLeaseLiabilitiesPayableExplanatory_zc4m20AnRMKc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Finance lease liabilities (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BD_zvydXVmXLSql" style="display: none">Schedule of related lease liabilities are payable</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Future minimum lease payments</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less than one year</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--FutureMinimumLeasePayments_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">129,876</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">14,535</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--FinanceLeaseLiabilities_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">144,411</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Between one and five years</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--FutureMinimumLeasePayments_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">12,329</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">551</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--FinanceLeaseLiabilities_c20181101__20191031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">12,880</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--FutureMinimumLeasePayments_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">142,205</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98F_eifrs-full--InterestExpense_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">15,086</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--FinanceLeaseLiabilities_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">157,291</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2018, the related lease liabilities are payable as follow:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Future minimum lease payments</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Total</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less than one year</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_ecustom--FutureMinimumLeasePayments_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">99,134</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">25,762</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--FinanceLeaseLiabilities_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">124,896</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Between one and five years</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--FutureMinimumLeasePayments_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">97,680</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">8,080</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--FinanceLeaseLiabilities_c20171101__20181031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">105,760</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--FutureMinimumLeasePayments_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Future minimum lease payments"><span style="font-family: Times New Roman, Times, Serif">196,814</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_eifrs-full--InterestExpense_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Interest"><span style="font-family: Times New Roman, Times, Serif">33,842</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--FinanceLeaseLiabilities_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">230,656</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Future Minimum Lease Payments
FutureMinimumLeasePayments
|
142205 | usd |
| CY2019 | ifrs-full |
Interest Expense
InterestExpense
|
15086 | usd |
| CY2019 | grin |
Finance Lease Liabilities
FinanceLeaseLiabilities
|
157291 | usd |
| CY2018 | grin |
Future Minimum Lease Payments
FutureMinimumLeasePayments
|
196814 | usd |
| CY2018 | ifrs-full |
Interest Expense
InterestExpense
|
33842 | usd |
| CY2018 | grin |
Finance Lease Liabilities
FinanceLeaseLiabilities
|
230656 | usd |
| CY2019Q4 | ifrs-full |
Finance Lease Receivables
FinanceLeaseReceivables
|
187886 | usd |
| CY2018Q4 | ifrs-full |
Finance Lease Receivables
FinanceLeaseReceivables
|
218275 | usd |
| CY2019 | ifrs-full |
Disclosure Of Debt Securities Explanatory
DisclosureOfDebtSecuritiesExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_zm1SL15nvs56" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zHuWkQDbrRkf">Long-term Debt</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s unsecured promissory notes during the year ended October 31, 2019, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--LongTermDebtSecuritiesExplanatory_zU2RkbLqBAK8" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Long-term Debt (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B8_zmsVGYLWK2tl" style="display: none">Schedule of unsecured promissory notes</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; padding-bottom: 1pt; font-weight: bold; text-align: left"/> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zHAUdT3XpMu9" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_ziDMbwoKIl0d" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zTSlnhA7y7V6" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">10,444</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">60% - October 2, 2019 (iii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fKGlpaSk___z3ZrzI6GI863" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fKGlpaSk___zfZCkdPeWVKc" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fKGlpaSk___zMF8v6HuPhX" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1672">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">60% - October 17, 2019 (iv)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fKGl2KQ_____zkdjYVJTIivj" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fKGl2KQ_____zlPVr7FAe6P2" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fKGl2KQ_____zxJr0ngyhAoc" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1678">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense on long-term debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_z363ZKM7FPn2" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1680">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z5Erxxyx8Kw6" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1682">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zsiMbG0Vd4Ch" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif">9,535</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Debt repayments</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--DebtRepayments_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zwWVusCdvesj" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1686">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--DebtRepayments_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zPgBLeKnz863" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1688">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--DebtRepayments_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_ztvcOooHrrre" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif">(12,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--DebtLongTerm_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zz6dL8PhWsH" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_ecustom--DebtLongTerm_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zM7bFi2Qfamc" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--DebtLongTerm_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zlFAeLJ2pRNd" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">7,979</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--CurrentLongTermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--CurrentLongTermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--CurrentLongTermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">7,979</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019, net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--NonCurrentLongtermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--NonCurrentLongtermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1706">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--NonCurrentLongtermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1708">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s unsecured promissory notes during the period ended October 31, 2018, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--DebtLongTerm_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zheBWF2fTDRb" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">552,173</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--DebtLongTerm_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zAnG31mh1Eya" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">552,173</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--DebtLongTerm_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zOs5Wem1K9Sb" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">14,860</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of deferred financing costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--FinanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">642</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--FinanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">642</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--FinanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1720">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Settled in exchange for convertible promissory note (Note 11)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--SettledInExchangeForConvertiblePromissoryNote_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Settled in exchange for convertible promissory note"><span style="font-family: Times New Roman, Times, Serif">(500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--SettledInExchangeForConvertiblePromissoryNote_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Settled in exchange for convertible promissory note"><span style="font-family: Times New Roman, Times, Serif">(500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--SettledInExchangeForConvertiblePromissoryNote_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Settled in exchange for convertible promissory note"><span style="font-family: Times New Roman, Times, Serif">(10,416</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense on long-term debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zZro8XbmuG2b" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1728">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z4wKp1X7Lqhd" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1730">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zg3WRIsNxp39" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif">6,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Debt repayments</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--DebtRepayments_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zq9LjjsZcaH5" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif">(2,815</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--DebtRepayments_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z6irN9RWKDlh" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif">(2,815</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--DebtRepayments_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zmMOqwaNxNja" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1738">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_ecustom--DebtLongTerm_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zYr3sWaAYySe" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--DebtLongTerm_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zKtv5o5L7Oyd" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--DebtLongTerm_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zulo56PHZ879" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">10,444</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--CurrentLongTermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1746">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--CurrentLongTermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1748">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--CurrentLongTermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">10,444</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--NonCurrentLongtermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98D_ecustom--NonCurrentLongtermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--NonCurrentLongtermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1756">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span id="xdx_F00_zs2f6ZCAkol1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_z5EOWoEADCHd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 1, 2017: Principal of $50,000 with simple interest accrued at a rate of 12% per annum. Interest only payments due on the following: (i) $6,000 on each of July 1, 2018 and July 1, 2019 and interest and principal payment, $56,000 due on July 1, 2020. As at October 31, 2019, accrued interest of $4,444 (October 31, 2018 - $10,444) was incurred.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span id="xdx_F08_zh4vkCk5ZZzj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F11_zyM4ZMFWvPma" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2017: Principal of $500,000 with simple interest accrued at a rate of 25% per annum. During the period ended October 31, 2018, this Company formalized this debt by way of a convertible promissory note (see note 11 (iii)).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td id="xdx_F06_zDSkdyyVVZz1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_zpP58RHeOnkg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 2, 2019: Principal of $50,000 with simple interest accrued at a rate of 60% per annum and a maturity of 90 days. As at October 31, 2019, accrued interest of $2,384 was incurred. This amount is owed to a director and officer of the Company.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span id="xdx_F0C_zNuUFqzjhgpd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_z2pAagpT8sze" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 17, 2019: Principal of $50,000 with simple interest accrued at a rate of 60% per annum and a maturity of 90 days. As at October 31, 2019, accrued interest of $1,151 was incurred. This amount is owed to a key member of management.</span></td></tr> </table> <p id="xdx_8A5_zVpPTThROSEb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | grin |
Long Term Debt Securities Explanatory
LongTermDebtSecuritiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--LongTermDebtSecuritiesExplanatory_zU2RkbLqBAK8" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Long-term Debt (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B8_zmsVGYLWK2tl" style="display: none">Schedule of unsecured promissory notes</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; padding-bottom: 1pt; font-weight: bold; text-align: left"/> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zHAUdT3XpMu9" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_ziDMbwoKIl0d" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zTSlnhA7y7V6" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">10,444</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">60% - October 2, 2019 (iii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fKGlpaSk___z3ZrzI6GI863" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fKGlpaSk___zfZCkdPeWVKc" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fKGlpaSk___zMF8v6HuPhX" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1672">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">60% - October 17, 2019 (iv)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fKGl2KQ_____zkdjYVJTIivj" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fKGl2KQ_____zlPVr7FAe6P2" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fKGl2KQ_____zxJr0ngyhAoc" style="text-align: right" title="Long term debt issued"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1678">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense on long-term debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_z363ZKM7FPn2" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1680">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z5Erxxyx8Kw6" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1682">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zsiMbG0Vd4Ch" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif">9,535</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Debt repayments</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--DebtRepayments_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zwWVusCdvesj" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1686">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--DebtRepayments_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zPgBLeKnz863" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1688">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--DebtRepayments_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_ztvcOooHrrre" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif">(12,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--DebtLongTerm_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zz6dL8PhWsH" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_ecustom--DebtLongTerm_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zM7bFi2Qfamc" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--DebtLongTerm_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zlFAeLJ2pRNd" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">7,979</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--CurrentLongTermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--CurrentLongTermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">150,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--CurrentLongTermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">7,979</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019, net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--NonCurrentLongtermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--NonCurrentLongtermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1706">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--NonCurrentLongtermDebt_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1708">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s unsecured promissory notes during the period ended October 31, 2018, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--DebtLongTerm_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zheBWF2fTDRb" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">552,173</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--DebtLongTerm_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zAnG31mh1Eya" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">552,173</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--DebtLongTerm_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zOs5Wem1K9Sb" style="width: 9%; text-align: right" title="Beginning Balance"><span style="font-family: Times New Roman, Times, Serif">14,860</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of deferred financing costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_eifrs-full--FinanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">642</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--FinanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">642</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--FinanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1720">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Settled in exchange for convertible promissory note (Note 11)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--SettledInExchangeForConvertiblePromissoryNote_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Settled in exchange for convertible promissory note"><span style="font-family: Times New Roman, Times, Serif">(500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--SettledInExchangeForConvertiblePromissoryNote_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Settled in exchange for convertible promissory note"><span style="font-family: Times New Roman, Times, Serif">(500,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--SettledInExchangeForConvertiblePromissoryNote_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Settled in exchange for convertible promissory note"><span style="font-family: Times New Roman, Times, Serif">(10,416</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense on long-term debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zZro8XbmuG2b" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1728">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z4wKp1X7Lqhd" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1730">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--InterestExpenseOnLongtermDebt_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zg3WRIsNxp39" style="text-align: right" title="Interest expense on long-term debt"><span style="font-family: Times New Roman, Times, Serif">6,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Debt repayments</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--DebtRepayments_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zq9LjjsZcaH5" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif">(2,815</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--DebtRepayments_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z6irN9RWKDlh" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif">(2,815</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--DebtRepayments_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zmMOqwaNxNja" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1738">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_ecustom--DebtLongTerm_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zYr3sWaAYySe" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--DebtLongTerm_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zKtv5o5L7Oyd" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--DebtLongTerm_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zulo56PHZ879" style="font-weight: bold; text-align: right" title="Ending Balance"><span style="font-family: Times New Roman, Times, Serif">10,444</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--CurrentLongTermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1746">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--CurrentLongTermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1748">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--CurrentLongTermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">10,444</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--NonCurrentLongtermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98D_ecustom--NonCurrentLongtermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--NonCurrentLongtermDebt_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1756">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span id="xdx_F00_zs2f6ZCAkol1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_z5EOWoEADCHd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 1, 2017: Principal of $50,000 with simple interest accrued at a rate of 12% per annum. Interest only payments due on the following: (i) $6,000 on each of July 1, 2018 and July 1, 2019 and interest and principal payment, $56,000 due on July 1, 2020. As at October 31, 2019, accrued interest of $4,444 (October 31, 2018 - $10,444) was incurred.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span id="xdx_F08_zh4vkCk5ZZzj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F11_zyM4ZMFWvPma" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2017: Principal of $500,000 with simple interest accrued at a rate of 25% per annum. During the period ended October 31, 2018, this Company formalized this debt by way of a convertible promissory note (see note 11 (iii)).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td id="xdx_F06_zDSkdyyVVZz1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_zpP58RHeOnkg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 2, 2019: Principal of $50,000 with simple interest accrued at a rate of 60% per annum and a maturity of 90 days. As at October 31, 2019, accrued interest of $2,384 was incurred. This amount is owed to a director and officer of the Company.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span id="xdx_F0C_zNuUFqzjhgpd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_z2pAagpT8sze" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 17, 2019: Principal of $50,000 with simple interest accrued at a rate of 60% per annum and a maturity of 90 days. As at October 31, 2019, accrued interest of $1,151 was incurred. This amount is owed to a key member of management.</span></td></tr> </table> | |
| CY2019 | grin |
Convertible Promissory Notes Explanatory
ConvertiblePromissoryNotesExplanatory
|
<p id="xdx_803_ecustom--ConvertiblePromissoryNotesExplanatory_znZFjEsl87j7" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zzKo7COHCXGi">Convertible Promissory Notes</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s convertible promissory notes during the year ended October 31, 2019, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfConvertiblePromissoryNotetableTextBlock_zLqEFyRYmZXe" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; padding-left: 0.125in; text-align: left; text-indent: -0.125in"><span id="xdx_8B3_znbXLZbGg7H4" style="display: none">Schedule of convertible promissory note</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_znWqQsybdxId" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="font-family: Times New Roman, Times, Serif">1,343,171</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zKfUNatTR5X6" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="font-family: Times New Roman, Times, Serif">1,299,376</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_z3qIZ7yW5DUl" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="font-family: Times New Roman, Times, Serif">454,775</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; padding-left: 0.125in; text-align: left; text-indent: -0.125in"><span style="font-family: Times New Roman, Times, Serif">Amortization of deferred financing costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--AmortizationOfDeferredFinancingCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">22,106</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--AmortizationOfDeferredFinancingCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">23,759</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--AmortizationOfDeferredFinancingCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1782">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense on long-term debt Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--InterestExpenseOnBorrowings_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1784">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--InterestExpenseOnBorrowings_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1786">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--InterestExpenseOnBorrowings_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt Interest accretion"><span style="font-family: Times New Roman, Times, Serif">2,154</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--InterestAccretionOne_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zvqQGr1EeLPe" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1790">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--InterestAccretionOne_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zHwQdDGxJrX8" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif">5,502</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--InterestAccretionOne_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zbfo9grWePSc" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1794">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repaid</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zjtMAH5Rm1P2" style="text-align: right" title="Repaid"><span style="font-family: Times New Roman, Times, Serif">(265,277</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z7uje8kWmWse" style="text-align: right" title="Repaid"><span style="font-family: Times New Roman, Times, Serif">(265,277</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zCLDpKOMFKEe" style="text-align: right" title="Repaid"><span style="font-family: Times New Roman, Times, Serif">(137,889</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Converted to common units</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--ConvertedToCommonUnits_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Converted to common units"><span style="font-family: Times New Roman, Times, Serif">(1,100,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--ConvertedToCommonUnits_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Converted to common units"><span style="font-family: Times New Roman, Times, Serif">(1,063,360</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--ConvertedToCommonUnits_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Converted to common units"><span style="font-family: Times New Roman, Times, Serif">(279,040</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zEr5cqX7XBqi" style="font-weight: bold; text-align: right" title="Convertible Promissory Notes, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1808">-</span></span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zHI6pOftkSL" style="font-weight: bold; text-align: right" title="Convertible Promissory Notes, ending"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1810">-</span></span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zgLmH6tSu3X" style="font-weight: bold; text-align: right" title="Convertible Promissory Notes, ending"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1814">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1816">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">40,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_eifrs-full--LongtermBorrowings_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1820">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_eifrs-full--LongtermBorrowings_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1822">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_eifrs-full--LongtermBorrowings_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1824">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s convertible promissory notes during the period ended October 31, 2018, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-bottom: 1pt; font-weight: bold; text-align: left"/> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zN7nsoqFffCg" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="font-family: Times New Roman, Times, Serif">1,518,391</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zMWQ5XcShHAg" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="font-family: Times New Roman, Times, Serif">1,394,582</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zOkMz4Wj5ug4" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="font-family: Times New Roman, Times, Serif">140,118</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 7, 2017 (i)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember72017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">300,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember72017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">300,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember72017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">190,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">190,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1842">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017OneMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">125,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017OneMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">125,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017OneMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1848">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember7142017TwoMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">90,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember7142017TwoMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">90,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember7142017TwoMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1854">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017ThreeMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">25,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017ThreeMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">25,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017ThreeMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1860">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017FourMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">70,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017FourMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">70,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017FourMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1866">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017FiveMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">25,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017FiveMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">25,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017FiveMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">50% - November 14, 2017 (ii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017SixMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">25,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017SixMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">25,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--FiftyPercentNovember142017SixMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1878">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">25% - December 15, 2017 (iii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--TwentyFivePercentDecember152017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">1,000,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--TwentyFivePercentDecember152017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">1,000,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember__ifrs-full--MaturityAxis__custom--TwentyFivePercentDecember152017Member_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1884">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">12.5% - August 1, 2018 (vii)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember__ifrs-full--MaturityAxis__custom--TwelvePercentAugust12018Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">57,500</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember__ifrs-full--MaturityAxis__custom--TwelvePercentAugust12018Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">57,500</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember__ifrs-full--MaturityAxis__custom--TwelvePercentAugust12018Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1890">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">3,425,891</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_988_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">3,302,082</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_eifrs-full--BorrowingCostsIncurred_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Borrowing cost incurred"><span style="font-family: Times New Roman, Times, Serif">140,118</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Deferred financing costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--DeferredFinancingCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">(55,008</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--DeferredFinancingCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">(55,008</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--DeferredFinancingCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Deferred financing costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1902">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of deferred financing costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--AmortizationOfDeferredFinancingCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">52,286</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--AmortizationOfDeferredFinancingCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif">52,286</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--AmortizationOfDeferredFinancingCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Amortization of deferred financing costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1908">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense on long-term debt</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_eifrs-full--InterestExpenseOnBorrowings_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1910">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eifrs-full--InterestExpenseOnBorrowings_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1912">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--InterestExpenseOnBorrowings_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt Interest accretion"><span style="font-family: Times New Roman, Times, Serif">822,165</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair value of conversion option</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--FairValueOfConversionsOption_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zUnd3p4xxHsd" style="text-align: right" title="Fair value of conversion option"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1916">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--FairValueOfConversionsOption_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_z0oOkK3tWegc" style="text-align: right" title="Fair value of conversion option"><span style="font-family: Times New Roman, Times, Serif">(298,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--FairValueOfConversionsOption_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zJ7VoBcJGxs1" style="text-align: right" title="Fair value of conversion option"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1920">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--InterestAccretionOne_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zPYzcBpmr5o9" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1922">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--InterestAccretionOne_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zwJ6BAxGhIJ3" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif">284,042</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--InterestAccretionOne_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zS8GYVl8eskc" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1926">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Exchanged</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--Exchanged_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Exchanged"><span style="font-family: Times New Roman, Times, Serif">(50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--Exchanged_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Exchanged"><span style="font-family: Times New Roman, Times, Serif">(50,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--Exchanged_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Exchanged"><span style="font-family: Times New Roman, Times, Serif">(7,500</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repaid</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zbkdiBGqZhI6" style="text-align: right" title="Repaid"><span style="font-family: Times New Roman, Times, Serif">(492,223</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zFwH9eKjvKt" style="text-align: right" title="Repaid"><span style="font-family: Times New Roman, Times, Serif">(492,223</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zYaHuHAj2gXd" style="text-align: right" title="Repaid"><span style="font-family: Times New Roman, Times, Serif">(205,678</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Converted to common units</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--ConvertedToCommonUnits_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Converted to common units"><span style="font-family: Times New Roman, Times, Serif">(1,537,775</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--ConvertedToCommonUnits_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Converted to common units"><span style="font-family: Times New Roman, Times, Serif">(1,443,803</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--ConvertedToCommonUnits_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Converted to common units"><span style="font-family: Times New Roman, Times, Serif">(294,330</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zPkYBZutefxa" style="font-weight: bold; text-align: right" title="Convertible Promissory Notes, ending"><span style="font-family: Times New Roman, Times, Serif">1,343,171</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zLxnkmH5I0Va" style="font-weight: bold; text-align: right" title="Convertible Promissory Notes, ending"><span style="font-family: Times New Roman, Times, Serif">1,299,376</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zjMNHGLkQmq5" style="font-weight: bold; text-align: right" title="Convertible Promissory Notes, ending"><span style="font-family: Times New Roman, Times, Serif">454,775</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">265,277</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">265,277</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">454,775</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_eifrs-full--LongtermBorrowings_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">1,077,894</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_eifrs-full--LongtermBorrowings_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">1,034,099</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_eifrs-full--LongtermBorrowings_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl1962">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_zr0kqySigxYb" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2018, the Company issued the following unsecured convertible promissory notes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective November 7, 2017, GR Unlimited entered into an agreement with the Company’s Marketing Consultant (the “Consultant”) whereby the Consultant purchased a convertible promissory note for the total principal of $<span id="xdx_90E_eifrs-full--NotionalAmount_c20171107_pp0p0" title="Principal Amount">300,000</span> with simple interest accrued at a rate of <span id="xdx_906_ecustom--AccruedAtRate_iI_dp_c20171107_zC8C27JjAMj8" title="Accrued at a rate">50</span>%. Accrued interest shall be paid in monthly installments of $<span id="xdx_909_ecustom--MonthlyPayment_c20171107_pp0p0" title="Monthly installments">12,500</span> until maturity. A balloon interest payment of $<span id="xdx_906_eifrs-full--InterestExpense_c20171101__20171107_pp0p0" title="Interest payment">15,000</span> was due to the Consultant on day 180 and has been accrued as of April 30, 2018. The note, which includes any unpaid principal and accrued interest, unless converted in accordance with provisions stated in the agreement shall be due and payable on the earlier of the following: (a) 12 months from the effective date of the note; or (b) the occurrence of a change of control of GR Unlimited. The note does not have a prepayment option under the agreement, unless agreed to in writing by the purchaser.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At any time prior to the maturity of the agreement, the Consultant has the right to convert all (but not less than all) of the outstanding principal amount and all accrued and unpaid interest into the number of fully paid and non-assessable common units of GR Unlimited at a price per unit equal to the applicable conversion price calculated immediately before the closing of a going public event or qualified transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The conversion price represents an amount equal to the applicable conversion valuation divided by the number of units outstanding at the time of conversion. The Conversion valuation represents the following a) $<span id="xdx_907_eifrs-full--DebtSecurities_c20191031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantMember_pp0p0" title="Convertible debt">15,000,000</span> if the holder converts the note within 6 months of the effective date of the note and b) $<span id="xdx_906_eifrs-full--DebtSecurities_c20191031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantOneMember_pp0p0" title="Convertible debt">18,000,000</span> if the holder converts the note after 6 months of the effective date of the note, but prior to the note’s maturity. On June 1, 2018, the principle of $<span id="xdx_90E_eifrs-full--NotionalAmount_c20180601__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ConsultantOneMember_pp0p0" title="Principal Amount">300,000</span> was converted into 285.70 common units of GR Unlimited (1,585,714 common shares of the Company) as described in note 13(viii).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective November 14, 2017, GR Unlimited entered into an agreement with certain purchasers (collectively the “Purchasers” and individually the “Purchaser”), to issue a series of notes with substantially similar terms, including maturity, interest rates, and conversion terms. Under the agreements, the Purchasers purchased convertible promissory notes with aggregate principal of $<span id="xdx_900_eifrs-full--NotionalAmount_c20171114_pp0p0" title="Principal Amount">550,000</span>. The notes accrue simple interest as follows:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest will accrue on the outstanding principal at an annual rate of <span id="xdx_90E_ecustom--AccruedAtRate_iI_dp_c20171114_zuAIfqPPdKG7" title="Accrued at a rate">50</span>% calculated on the basis of a year of 365 days.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should the Purchasers extend the maturity date due to a Public Event prior to the end of the period, the Purchaser has the right to extend the Maturity date by up to 3 months after the consummation of the Public Event at an annual rate of 0% following the initial period. A Public Event means a transaction or other action that causes GR Unlimited’s membership units or securities for which such membership units are exchanged or substituted, to become publicly traded on a United States or Canadian stock exchange through which GR Unlimited (or its publicly held parent entity) raises aggregate proceeds net of any costs of not less than $5,000,000 (excluding these convertible promissory notes and the principal and accrued interest under any other promissory notes that are convertible into equity securities of GR Unlimited.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should purchasers extend the Maturity Date by 6 months on all but not less than all of the then-outstanding principal; provided, however GR Unlimited shall pay Holder all principal not so extended, and all accrued but unpaid interest at the end of the initial period at an annual rate of 30% calculated on the basis of a year of 365 days.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should the Purchaser extend the maturity date of this note by 18 months on not less than $<span id="xdx_90A_ecustom--OutstandingPrincipalAmount_c20171114_pp0p0" title="Outstanding principal amount">10,000</span> of the then-outstanding principal and unpaid interest accrued under the Note at the end of the initial period; provided, however GR Unlimited shall pay Purchaser all principal and/or interest for which the maturity date is not so extended at an annual rate of 20% calculated on the basis of a year of 365 days.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The notes, which includes any unpaid principal and accrued interest, unless converted in accordance with provisions stated in the agreement shall be due and payable on the earlier of the following: (a) the date on which the initial period ends (the Maturity Date) unless the Maturity Date is extended by Purchaser by 3, 6, or 18 months after the Public Event. The notes may not be prepaid, in whole or in part, prior to the Maturity Date without the prior written consent of a majority of the Purchasers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If at any time prior to the maturity of the notes a qualified equity financing occurs, each Purchaser has the right to convert not less than $10,000 of the outstanding principal amount and all accrued and unpaid interest into the number of fully paid and non-assessable common membership units of GR Unlimited at a price per unit equal to the applicable conversion price. If the Purchaser has extended the maturity date and the qualified equity financing occurs during the 18 months following the initial period, the Purchaser shall have the obligation to convert all of the outstanding principal amount and all accrued and unpaid interest into the number of fully paid and non-assessable common membership until of GR Unlimited at a price per unit equal to the applicable conversion price. The conversion price represents the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the event of a qualified equity financing, the lower of (i) the valuation cap divided by issued and outstanding share count immediately prior to the qualified equity financing, or (ii) eighty percent (80%) of the price per unit paid in cash by purchasers of New Units issued in such qualified equity financing; provided, however, that such percentage shall decline by two percent (2%) for each month an event of default occurs and is continuing after the end of the initial period, up to a maximum of ten percent (10%) (e.g., if such an event of default continues for five months, the conversion price under this paragraph (a) will be a price equal to seventy (70%) of the applicable price set forth in clause (ii) above); or</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the event of a public event the lower of (i) the valuation cap divided by the issued and outstanding share count immediately prior to the public event, or (ii) eighty percent (80%) of the price per unit paid in cash by purchasers of new units issued in such Public Event; provided, however, that such percentage shall decline by two percent (2%) for each month an event of default occurs and is continuing after the end of the Initial Period, up to a maximum of ten percent (10%) (<i>e.g.</i>, if such an event of default continues for five months, the conversion Price under this paragraph (b) will be a price equal to seventy (70%) of the applicable price set forth in clause (ii) above); or</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the event of a change of control transaction, the lower of (i) the valuation cap divided by the change of control issued and outstanding share count immediately prior to the qualified equity financing, or (ii) eighty percent (80%) of the price per unit paid by the purchaser(s) in such change of control transaction; provided, however, that such percentage shall decline by two percent (2%) for each month an event of default occurs and is continuing after the end of the initial period, up to a maximum of ten percent (10%) (<i>e.g.</i>, if such an event of default continues for five months, the conversion price under this paragraph (c) will be a price equal to seventy (70%) of the applicable price set forth in clause (ii) above); provided, further, that if a transaction or event can be characterized both as a public event and as a change of control transaction, the conversion price shall be established as if such transaction or event were a change of control transaction; or</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the event of a nonqualified equity financing, the lower of (i) the valuation cap divided by Issued and outstanding share count immediately prior to the nonqualified equity financing, or (ii) eighty percent (80%) of the price per unit paid in cash by purchasers of new units issued in such nonqualified equity financing; provided, however, that such percentage shall decline by two percent (2%) for each month an event of default occurs and is continuing after the end of the initial period, up to a maximum of ten percent (10%) (e.g., if such an event of default continues for five months, the conversion price under this paragraph (a) will be a price equal to seventy (70%) of the applicable price set forth in clause (ii) above).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018, GR Unlimited made aggregate principal repayments of $<span id="xdx_903_ecustom--RepaymentOfPrincipalAmount_c20181031_pp0p0" title="Repayment of principal amount">442,223</span>. During the year ended October 31, 2019, GR Unlimited repaid the remaining aggregate principal of $<span id="xdx_902_ecustom--RepaymentOfPrincipalAmount_c20191031_pp0p0" title="Repayment of principal amount">107,777</span>. As at October 31, 2018, accrued interest of $<span id="xdx_90A_eifrs-full--AccruedIncomeOtherThanContractAssets_c20181031_pp0p0" title="Accrued interest">127,915</span> remained unpaid, which was subsequently paid during the year ended October 31, 2019.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective December 15, 2017, GR Unlimited entered into an agreement whereby the holder purchased a convertible promissory note for the total principal of $<span id="xdx_90E_eifrs-full--NotionalAmount_c20171215_pp0p0" title="Principal Amount">1,000,000</span> with simple interest accrued at a rate of <span id="xdx_904_ecustom--AccruedAtRate_iI_dp_c20171215_zzrIf3d6suj4" title="Accrued at a rate">25</span>%, payable as follows:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2018 interest accrued to $<span id="xdx_901_eifrs-full--AccruedIncomeOtherThanContractAssets_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--DebtsMember_pp0p0" title="Accrued interest">105,556</span> on the sum of $<span id="xdx_90C_eifrs-full--DebtInstrumentsHeld_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--DebtsMember_pp0p0" title="Debt Amount">500,000</span>, of debt previously held by the holder.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest shall accrue from the effective date of the note on the total sum of $<span id="xdx_901_eifrs-full--NotionalAmount_c20180115_pp0p0" title="Principal Amount">1,000,000</span> and paid in monthly installments of $<span id="xdx_909_ecustom--MonthlyPayment_c20180115_pp0p0" title="Monthly installments">20,833</span> to the holder beginning on January 15, 2018. As at October 31, 2018, none of the monthly instalments had been paid.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A one-time additional interest payment equal to 5% of the unpaid principal balance payable concurrent with when the 12<sup>th</sup> scheduled monthly installment payment is otherwise due. In the event the holder completed a full or partial conversion within 12 months of the effective date, the one-time interest payment shall be pro-rated as at the date of the full or partial conversion.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The note, which includes any unpaid principal and accrued interest, unless converted in accordance with provisions stated in the agreement shall be due and payable on the earlier of the following: (a) 36 months from the effective date of the note; or (b) the occurrence of a change of control of GR Unlimited. Within the first 24 months from the effective date of the note, no prepayment will occur, except for payments of accrued interest or other payments as outlined above.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At any time prior to the 24 month anniversary of the effective date of the note, the holder has the right to fully or partially convert the outstanding principal and all accrued and unpaid interest into the number of fully paid and non-assessable common membership units of GR Unlimited at a price per unit equal to the applicable conversion price. The Conversion price represents an amount equal to the applicable conversion valuation divided by the number of issued and outstanding units of GR Unlimited at the time of conversion calculated immediately before the closing of a qualified equity financing event if the conversion is in conjunction with a qualified equity financing event.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If GR Unlimited consummates a going public event within the 12 months anniversary date of the note, the holder has the right to fully or partially convert the total principal outstanding at a price per unit equal to the applicable conversion price by providing written notice to GR Unlimited of its election to convert within 7 days after receipt from GR Unlimited of the financing notice. If the holder so converts, GR Unlimited will offer the holder a position as a strategic advisor to GR Unlimited for a 12 month term, which commences on the date of conversion. The holder will receive gross monthly compensation equal to $<span id="xdx_901_ecustom--GrossMonthlyCompensation_c20171101__20181031_pp0p0" title="Gross monthly compensation">10,000</span> if the holder fully converts or a portion of the $10,000 equal to the ratio of the amount converted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The conversion valuation represents the following a) $20,000,000 if the holder converts the note within 12 months of the effective date of the note and b) $40,000,000 if the holder converts the note after 12 months of the effective date of the note, but before 24 months of the effective date of the note. As at October 31, 2018, accrued interest of $<span id="xdx_900_eifrs-full--AccruedIncomeOtherThanContractAssets_iI_pp0p0_c20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zuxnedtN4lV6" title="Accrued interest">248,958</span> was incurred. During the year ended October 31, 2019, the principle of $1,000,000 and unpaid interest of $272,991 were converted into 1,144.15 common units of GR Unlimited (4,782,284 common shares of the Company) as described in note 13 (xiii).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2017, GR Unlimited issued the following unsecured convertible promissory notes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective February 1, 2017: Principal of $<span id="xdx_90A_eifrs-full--NotionalAmount_c20170201__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesMember_pp0p0" title="Principal Amount">100,000</span> with simple interest accrued at a rate of <span id="xdx_90F_ecustom--AccruedAtRate_iI_dp_c20170201__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesMember_zFAxXcW8oeri" title="Accrued at a rate">15</span>%. Principal and interest due and payable on the three year anniversary of the promissory note, February 1, 2020. In the event GR Unlimited completes a qualified equity financing transaction on or before the maturity date of the promissory note, the holder has the right to convert in whole or in part the unpaid principal and interest balance into fully paid non-assessable shares of common stock of GR Unlimited. The conversion price per unit will equal 80% of the price per unit paid in cash by purchasers of new units in a qualified equity transaction. As at October 31, 2018, accrued interest of $<span id="xdx_909_eifrs-full--AccruedIncomeOtherThanContractAssets_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesMember_pp0p0" title="Accrued interest">26,219</span> was incurred. The fair value of the conversion option was estimated as $Nil. During the year ended October 31, 2019, the principle of $100,000 and unpaid interest of $22,438 were converted into 126.13 common units of GR Unlimited (485,379 common shares of the Company) as described in note 13(xii).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective February 1, 2017: Principal of $<span id="xdx_902_eifrs-full--NotionalAmount_c20170201__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Principal Amount">100,000</span> with simple interest accrued at a rate of <span id="xdx_907_ecustom--AccruedAtRate_iI_dp_c20170201__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesOneMember_zcl0EyfFFN9l" title="Accrued at a rate">15</span>%. Principal and interest due and payable on the three year anniversary of the promissory note, February 1, 2020. In the event GR Unlimited completes a qualified equity financing transaction on or before the maturity date of the promissory note, the holder has the right to convert in whole or in part the unpaid principal and interest balance into fully paid non-assessable shares of common stock of GR Unlimited. The conversion price per unit will equal 80% of the price per unit paid in cash by purchasers of new units in a qualified equity transaction. As at October 31, 2018, accrued interest of $<span id="xdx_90C_eifrs-full--AccruedIncomeOtherThanContractAssets_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Accrued interest">22,438</span> (2017 - $<span id="xdx_90B_eifrs-full--AccruedIncomeOtherThanContractAssets_c20171031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Accrued interest">11,209</span>) was incurred. The fair value of the conversion option was estimated as $Nil. On June 15, 2018, the principle of $<span id="xdx_908_eifrs-full--NotionalAmount_c20180615__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Principal Amount">100,000</span> and unpaid interest of</span> <span style="font-family: Times New Roman, Times, Serif">$<span id="xdx_90B_ecustom--UnpaidInterest_c20180615__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Unpaid interest">20,465</span> were converted into 115 common units of GR Unlimited (557,151 common shares of the Company) as described in note 13(x).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective June 1, 2017: GR Unlimited entered into an agreement with its President and CEO and the President and CEO’s spouse (the “Holder”), whereby the Holder purchased a convertible non-negotiable promissory note for total principal of $<span id="xdx_900_eifrs-full--NotionalAmount_c20170601__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Principal Amount">637,775</span> with simple interest calculated at a rate of <span id="xdx_90C_ecustom--AccruedAtRate_iI_dp_c20170601__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_zKZrCBi7Tvwj" title="Accrued at a rate">25</span>% per annum. The note, which includes any unpaid principal and accrued interest, unless converted in accordance with provisions stated in the agreement shall be due and payable on the earlier of the following: (a) 36 months from the effective date of the note; or (b) the occurrence of a change of control of GR Unlimited. A balloon interest payment of $<span id="xdx_906_ecustom--MonthlyPayment_c20170601__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Monthly installments">30,000</span> is due to the Holder on June 1, 2018. The note does not have a prepayment option under the agreement, unless agreed to in writing by the Holder.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the event GR Unlimited completes a qualified equity financing transaction on or before the maturity date of the promissory note, the holder has the right to convert in whole or in part the unpaid principal and interest balance into fully paid non-assessable shares of common stock of GR Unlimited at a price per unit equal to the applicable conversion price calculated immediately before the closing of a going public event or qualified transaction. At any time prior to the maturity of the agreement, the Holder has the right to convert a portion of the outstanding principal amount and all accrued and unpaid interest into the number of fully paid and non-assessable common membership units of GR Unlimited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The conversion price represents an amount equal to the applicable conversion valuation divided by the number of units outstanding at the time of conversion. The Conversion valuation represents the following a) $<span id="xdx_900_eifrs-full--NotionalAmount_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Principal Amount">10,000,000</span> if the holder converts the note within 12 months of the effective date of the note and b) $<span id="xdx_901_eifrs-full--NotionalAmount_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Principal Amount">15,000,000</span> if the holder converts the note after 12 months of the effective date of the note, but prior to the note’s maturity. On June 1, 2018, the principle of $<span id="xdx_903_eifrs-full--NotionalAmount_c20180601__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Principal Amount">637,775</span> and unpaid interest of $<span id="xdx_90E_ecustom--UnpaidInterest_c20180601__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Unpaid interest">146,157</span> were converted into <span id="xdx_90C_eifrs-full--AccruedIncomeOtherThanContractAssets_c20180601__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertibleNonNegotiablePromissoryNoteMember_pp0p0" title="Accrued interest">922</span>.70 common units of GR Unlimited (4,350,823 common shares of the Company) as described in note 13(vii).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $54,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ConversionOptionExplanatory_znECxt6jRkC8" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B4_zJB3JkyhhJn7" style="display: none">Schedule of conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_z1CL6qfqZCn8" title="Risk-free interest rate">1.68</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_zHo9t16VQnz4" title="Expected life">2.6</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_zO9dQ7x0ip01" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Units outstanding at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--UnitsOutstandingAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_pp0p0" style="text-align: right" title="Units outstanding at time of conversion"><span style="font-family: Times New Roman, Times, Serif">10,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--ConversionPriceAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember" title="Conversion price at time of conversion">1,000 - $1,500</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A1_z4EyxAn0DYml" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective July 26, 2017, GR Unlimited through its wholly owned subsidiary GRU Properties, LLC entered into an agreement whereby the holder purchased a convertible promissory note for the total principal of $<span id="xdx_908_eifrs-full--NotionalAmount_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCMember_pp0p0" title="Principal Amount">100,000</span> with simple interest calculated at a rate of <span id="xdx_90F_ecustom--AccruedAtRate_iI_dp_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCMember_zgUbD6x1Exj2" title="Accrued at a rate">50</span>% per annum for the first 6 months. The note became due on February 1, 2018 and was extendable for another 6 months at the holder’s option. If the holder extends the term an additional 6 months the rate of simple interest will change to 30%, such that at the end of the 12 month period, the total outstanding principal and interest amount would not exceed $<span id="xdx_900_eifrs-full--AccruedIncomeOtherThanContractAssets_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCMember_pp0p0" title="Accrued interest">140,000</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The holder of the <span id="xdx_90B_ecustom--ConvertiblePromissoryNotesDescription_c20170701__20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCMember_zwr13kbD4PJ7" title="Convertible promissory notes description">convertible promissory note has the unrestricted right, at the holder’s option to convert a maximum of $125,000 of the outstanding balances into common units of GR Unlimited at a price per unit agreed upon by GR Unlimited and the holder, or if a conversion price per unit cannot be agreed upon, the price per unit will be determined by appraisal. The right to convert may be exercised after the extended maturity date of the convertible promissory note. The number of common shares into which the convertible promissory notes may or will be converted shall be determined by dividing the unpaid principal balance, together with all accrued and unpaid interest thereon, by the conversion price. On January 31, 2018, $50,000 of the outstanding principal was repaid and the remaining principal of $50,000 was extended to August 1, 2018. In addition, $7,406 of accrued and unpaid interest was converted into 52.06 common units of GR Unlimited (198,214 common shares of the Company) as described in note 13(xiv). On August 1, 2018, the holder of the convertible promissory note accepted a new convertible promissory note in the amount of $57,500 in exchange for the current note and $7,500 of accrued interest. The new convertible promissory note has a maturity date to August 1, 2019, with interest at 12.5% per annum, payable monthly. During the year ended October 31, 2019, the principal and accrued interest was paid in full. As at October 31, 2018, accrued interest of $1,197 (2017 - $13,185) was incurred.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $23,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ConversionOptionEstimatedExplanatory_zc4Ea2AJhwrh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B9_ziTmBjQvbDy9" style="display: none">Schedule of fair value of the conversion option was estimated</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_z30Sogh44aS4" title="Risk-free interest rate">1.36</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_z5aoI3rhYEz" title="Expected life">0.75</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_z1sXzujKfWYe" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zLWuXq4TCvh3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company derecognized the corresponding derivative liability resulting in a gain on derecognition of $39,500 included in the statement of loss and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">viii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective July 26, 2017, GR Unlimited through its wholly owned subsidiary GRU Properties, LLC entered into an agreement whereby the holder purchased a convertible promissory note for the total principal of $<span id="xdx_909_eifrs-full--NotionalAmount_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCOneMember_pp0p0" title="Principal Amount">100,000</span> with simple interest calculated at a rate of <span id="xdx_907_ecustom--AccruedAtRate_iI_dp_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCOneMember_zU5mYYWCp0A9" title="Accrued at a rate">50</span>% per annum for the first 6 months. The note became due on February 1, 2018 and was extendable for another 6 months at the holder’s option. If the holder extends the term an additional 6 months the rate of simple interest will change to 30%, such that at the end of the 12 month period, the total outstanding principal and interest amount would not exceed $<span id="xdx_901_eifrs-full--AccruedIncomeOtherThanContractAssets_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCOneMember_pp0p0" title="Accrued interest">140,000</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The holder of the <span id="xdx_90D_ecustom--ConvertiblePromissoryNotesDescription_c20170701__20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCOneMember_zJPa2yRrLPIl" title="Convertible promissory notes description">convertible promissory note has the unrestricted right, at the holder’s option to convert a maximum of $125,000 of the outstanding balances into common units of the GR Unlimited at a price per unit agreed upon by GR Unlimited and the holder, or if a conversion price per unit cannot be agreed upon, the price per unit will be determined by appraisal. The right to convert may be exercised after the extended maturity date of the convertible promissory note. The number of common shares into which the convertible promissory notes may or will be converted shall be determined by dividing the unpaid principal balance, together with all accrued and unpaid interest thereon, by the conversion price. As at October 31, 2017, accrued interest of $13,185 was incurred. On January 31, 2018, the principle of $100,000 and unpaid interest of $50,000 were converted into 89.8 common units of GR Unlimited (462,500 common shares of the Company) as described in note 13(v).</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $23,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfUnrestrictedConversionOption_zQl0xwiWOUb7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BB_zhtvgIA5yZe6" style="display: none">Schedule of unrestricted conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_zRadbUFkTNz7" title="Risk-free interest rate">1.36</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_zw9NT2vPzRje" title="Expected life">0.75</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_zeLfnMCeSS2k" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AC_zurtn7loKOLl" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ix)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective July 26, 2017: Principal of $<span id="xdx_900_eifrs-full--NotionalAmount_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCTwoMember_pp0p0" title="Principal Amount">100,000</span> with simple interest calculated at a rate of <span id="xdx_901_ecustom--AccruedAtRate_iI_dp_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCTwoMember_z7v5j3ui3e7c" title="Accrued at a rate">50</span>% per annum for the first 6 months. The note becomes due and payable on the earlier of a) February 1, 2018 unless extended for another 6 months at the holder’s option and b) the occurrence of a change of control of the GR Unlimited. At the maturity date, the holder has the right to either a) convert the total unpaid principal and accrued interest balance into other convertible notes then being offered or b) extend the original term of the note for an additional 6-month period. If the holder extends the term an additional 6-months the rate of simple interest will change to 30% per annum. As at October 31, 2017, accrued interest of $<span id="xdx_90F_eifrs-full--AccruedIncomeOtherThanContractAssets_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCTwoMember_pp0p0" title="Accrued interest">13,185</span> was incurred. Effective January 31, 2018, the principal and unpaid interest of $<span id="xdx_904_ecustom--UnpaidInterest_c20180131_pp0p0" title="Unpaid interest">25,000</span> were converted into 74.8 common units of GR Unlimited (385,417 common shares of the Company) as described in note 13(iv).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $15,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSimpleInterestConversionOptionExplanatory_zsJPLaWR7uWj" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BA_zkNtI95fgXH8" style="display: none">Schedule of simple interest conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_z21BXo8Sco5k" title="Risk-free interest rate">1.15</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_zPiEJZ68tlCh" title="Expected life">0.25</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_zGYC4AB2TK67" title="Expected volatility">60</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A4_zx0ErBxJ5Jf2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">x)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective October 1, 2017: GR Unlimited entered into an agreement with its President and CEO and the President and CEO’s spouse (the “Holder”), whereby the Holder purchased two convertible non-negotiable promissory notes for total principal of $<span id="xdx_900_eifrs-full--NotionalAmount_c20171001__ifrs-full--TypesOfRisksAxis__custom--PresidentAndCEOMember_pp0p0" title="Principal Amount">250,000</span> with simple interest calculated at a rate of <span id="xdx_90D_ecustom--AccruedAtRate_iI_dp_c20171001__ifrs-full--TypesOfRisksAxis__custom--PresidentAndCEOMember_zgioQESzkwPj" title="Accrued at a rate">50</span>% per annum. The notes, which include any unpaid principal and accrued interest, unless converted in accordance with provisions stated in the agreement shall be due and payable on the earlier of the following: (a) 12 months from the effective date of the notes; or (b) the occurrence of a change of control of the Company. A balloon interest payment of</span> <span style="font-family: Times New Roman, Times, Serif">$<span id="xdx_903_eifrs-full--InterestExpense_c20170929__20171001__ifrs-full--TypesOfRisksAxis__custom--PresidentAndCEOMember_pp0p0" title="Interest payment">15,000</span> is due to the Holder on day 180. The notes do not have a prepayment option under the agreement, unless agreed to in writing by the Holder. Effective March 31, 2018, the principal and unpaid interest of $<span id="xdx_90B_ecustom--UnpaidInterest_c20180331__ifrs-full--TypesOfRisksAxis__custom--PresidentAndCEOMember_pp0p0" title="Unpaid interest">46,250</span> were converted into 332.4 common units of GR Unlimited (1,644,188 common shares of the Company) as described in note 13(vi).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At any time prior to the maturity of the agreement, the Holder had the right to convert a portion of the outstanding principal amount and all accrued and unpaid interest into the number of fully paid and non-assessable common membership units of GR Unlimited at a price per unit equal to the applicable conversion price calculated immediately before the closing of a going public event or qualified transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--ConvertiblePromissoryNotesDescription_c20180301__20180331__ifrs-full--TypesOfRisksAxis__custom--PresidentAndCEOMember_zonREhjZXSV8" title="Convertible promissory notes description">The conversion price represents an amount equal to the applicable conversion valuation divided by the number of units outstanding at the time of conversion. The Conversion valuation represents the following a) $10,000,000 if the holder converts the note within 6 months of the effective date of the note and b) $15,000,000 if the holder converts the note after 6 months of the effective date of the note, but prior to the note’s maturity. As at October 31, 2017, accrued interest of $10,274 was incurred.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $8,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfValuationDividedConversionOption_zqQ5YjZ5WtCg" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 5)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B1_z0BtoSlpYwR6" style="display: none">Schedule of valuation divided conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_z6iHEJZUMcx1" title="Risk-free interest rate">1.41</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_zmjC7wjvMbAk" title="Expected life">0.92</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_zlw6wW6tJFWi" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Units outstanding at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--UnitsOutstandingAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_pp0p0" style="text-align: right" title="Units outstanding at time of conversion"><span style="font-family: Times New Roman, Times, Serif">10,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--ConversionPriceAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember" title="Conversion price at time of conversion">1,000 - $1,500</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zoMqmwntV81h" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective October 20, 2017, Principal of $<span id="xdx_909_eifrs-full--NotionalAmount_c20171020__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Principal Amount">100,000</span> with simple interest accrued at a rate of <span id="xdx_908_ecustom--AccruedAtRate_iI_dp_c20171020__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_zL4S9VNlf4Si" title="Accrued at a rate">50</span>% per annum. All unpaid principal and accrued interest become due and payable on the earlier of a) the 6 month anniversary of the note, unless extended at the sole discretion of the holder and b) the occurrence of a change in control of GR Unlimited. At the Maturity date, the holder has the right to either a) convert the total unpaid principal and accrued interest into other convertible notes then being offered by GR Unlimited or b) extend the maturity of the note by 6 months. Should the holder extend the note, interest will accrue on the original principal at a rate of 30% per annum. As the maturity date, October 31, 2017, the maturity date was extended by 6 months and fully matured on April 30, 2018. On April 20, 2018, the maturity was extended by 6 months to October 20, 2018 with interest accrued at a rate of 30% during the extension period. The maturity date was then extended further to November 8, 2018. During the year ended October 31, 2019, GR Unlimited repaid the principal of $100,000. As at October 31, 2019, and October 31, 2018, accrued interest of $<span id="xdx_908_eifrs-full--AccruedIncomeOtherThanContractAssets_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Accrued interest"><span id="xdx_909_eifrs-full--AccruedIncomeOtherThanContractAssets_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Accrued interest">40,000</span></span> was outstanding.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $23,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSimpleInterestAccruedConversionOption_zRZehyv37GFb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B9_z3GYmmmXglKe" style="display: none">Schedule of simple interest accrued conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_zFAj9Vq4pOV8" title="Risk-free interest rate">1.27</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_zRbL8LqyMU6g" title="Expected life">0.47</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_zf04wyL5FKUh" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A0_zcEaiCTMI3C2" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 23, 2017, Principal of $<span id="xdx_90D_eifrs-full--NotionalAmount_c20171023__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesThreeMember_pp0p0" title="Principal Amount">50,000</span> with simple interest accrued at a rate of <span id="xdx_903_ecustom--AccruedAtRate_iI_dp_c20171023__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesThreeMember_zpSZl7ys2qZh" title="Accrued at a rate">50</span>% per annum. All unpaid principal and accrued interest become due and payable on the earlier of a) the 6 month anniversary of the note, unless extended at the sole discretion of the holder and b) the occurrence of a change in control of GR Unlimited. At the Maturity date, the holder has the right to either a) convert the total unpaid principal and accrued interest into other convertible notes then being offered by GR Unlimited or b) extend the maturity of the note by 6 months. Should the holder extend the note, interest will accrue on the original principal at a rate of 30% per annum. As at October 31, 2017, accrued interest of $<span id="xdx_900_eifrs-full--AccruedIncomeOtherThanContractAssets_c20171031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesThreeMember_pp0p0" title="Accrued interest">548</span> was incurred. On January 26, 2018, the holder converted the original principal amount and accrued and unpaid interest of $6,458 into 34 uncertified common units of GR Unlimited (174,079 common shares of the Company) as described in note 13(iii).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the conversion option was estimated as $11,000 using the following inputs, assumptions and estimates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfSimpleInterestAccruedOneConversionOption_zzAqGQey2ZQ" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 7)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B7_zBugaCzi76W5" style="display: none">Schedule of simple interest accrued one conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_zimO8LsaeNJa" title="Risk-free interest rate">1.27</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_zjclBmm4FUb2" title="Expected life">0.48</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_zvoTyfn4Mnsa" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A5_zb4pt2iY2T61" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif"> </span></p> | |
| CY2017Q4 | ifrs-full |
Notional Amount
NotionalAmount
|
300000 | usd |
| CY2017Q4 | grin |
Accrued At Rate
AccruedAtRate
|
0.50 | pure |
| CY2017Q4 | grin |
Monthly Payment
MonthlyPayment
|
12500 | usd |
| CY2017Q4 | ifrs-full |
Interest Expense
InterestExpense
|
15000 | usd |
| CY2017Q4 | ifrs-full |
Notional Amount
NotionalAmount
|
550000 | usd |
| CY2017Q4 | grin |
Accrued At Rate
AccruedAtRate
|
0.50 | pure |
| CY2017Q4 | grin |
Outstanding Principal Amount
OutstandingPrincipalAmount
|
10000 | usd |
| CY2018Q4 | grin |
Repayment Of Principal Amount
RepaymentOfPrincipalAmount
|
442223 | usd |
| CY2019Q4 | grin |
Repayment Of Principal Amount
RepaymentOfPrincipalAmount
|
107777 | usd |
| CY2018Q4 | ifrs-full |
Accrued Income Other Than Contract Assets
AccruedIncomeOtherThanContractAssets
|
127915 | usd |
| CY2017Q4 | ifrs-full |
Notional Amount
NotionalAmount
|
1000000 | usd |
| CY2017Q4 | grin |
Accrued At Rate
AccruedAtRate
|
0.25 | pure |
| CY2018Q1 | ifrs-full |
Notional Amount
NotionalAmount
|
1000000 | usd |
| CY2018Q1 | grin |
Monthly Payment
MonthlyPayment
|
20833 | usd |
| CY2018 | grin |
Gross Monthly Compensation
GrossMonthlyCompensation
|
10000 | usd |
| CY2019 | grin |
Conversion Option Explanatory
ConversionOptionExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ConversionOptionExplanatory_znECxt6jRkC8" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B4_zJB3JkyhhJn7" style="display: none">Schedule of conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_z1CL6qfqZCn8" title="Risk-free interest rate">1.68</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_zHo9t16VQnz4" title="Expected life">2.6</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_zO9dQ7x0ip01" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Units outstanding at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--UnitsOutstandingAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember_pp0p0" style="text-align: right" title="Units outstanding at time of conversion"><span style="font-family: Times New Roman, Times, Serif">10,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--ConversionPriceAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionMember" title="Conversion price at time of conversion">1,000 - $1,500</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Conversion Option Estimated Explanatory
ConversionOptionEstimatedExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ConversionOptionEstimatedExplanatory_zc4Ea2AJhwrh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B9_ziTmBjQvbDy9" style="display: none">Schedule of fair value of the conversion option was estimated</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_z30Sogh44aS4" title="Risk-free interest rate">1.36</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_z5aoI3rhYEz" title="Expected life">0.75</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_z1sXzujKfWYe" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionOneMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Schedule Of Unrestricted Conversion Option
ScheduleOfUnrestrictedConversionOption
|
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfUnrestrictedConversionOption_zQl0xwiWOUb7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BB_zhtvgIA5yZe6" style="display: none">Schedule of unrestricted conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_zRadbUFkTNz7" title="Risk-free interest rate">1.36</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_zw9NT2vPzRje" title="Expected life">0.75</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_zeLfnMCeSS2k" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_989_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionTwoMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2018Q1 | grin |
Unpaid Interest
UnpaidInterest
|
25000 | usd |
| CY2019 | grin |
Schedule Of Simple Interest Conversion Option Explanatory
ScheduleOfSimpleInterestConversionOptionExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSimpleInterestConversionOptionExplanatory_zsJPLaWR7uWj" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BA_zkNtI95fgXH8" style="display: none">Schedule of simple interest conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_z21BXo8Sco5k" title="Risk-free interest rate">1.15</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_zPiEJZ68tlCh" title="Expected life">0.25</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_zGYC4AB2TK67" title="Expected volatility">60</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98E_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionThreeMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Schedule Of Valuation Divided Conversion Option
ScheduleOfValuationDividedConversionOption
|
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfValuationDividedConversionOption_zqQ5YjZ5WtCg" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 5)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B1_z0BtoSlpYwR6" style="display: none">Schedule of valuation divided conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_z6iHEJZUMcx1" title="Risk-free interest rate">1.41</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_zmjC7wjvMbAk" title="Expected life">0.92</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_zlw6wW6tJFWi" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Units outstanding at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--UnitsOutstandingAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember_pp0p0" style="text-align: right" title="Units outstanding at time of conversion"><span style="font-family: Times New Roman, Times, Serif">10,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--ConversionPriceAtTimeOfConversion_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFourMember" title="Conversion price at time of conversion">1,000 - $1,500</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Schedule Of Simple Interest Accrued Conversion Option
ScheduleOfSimpleInterestAccruedConversionOption
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSimpleInterestAccruedConversionOption_zRZehyv37GFb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B9_z3GYmmmXglKe" style="display: none">Schedule of simple interest accrued conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_zFAj9Vq4pOV8" title="Risk-free interest rate">1.27</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_zRbL8LqyMU6g" title="Expected life">0.47</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_zf04wyL5FKUh" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionFiveMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Schedule Of Simple Interest Accrued One Conversion Option
ScheduleOfSimpleInterestAccruedOneConversionOption
|
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfSimpleInterestAccruedOneConversionOption_zzAqGQey2ZQ" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Promissory Notes (Details 7)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B7_zBugaCzi76W5" style="display: none">Schedule of simple interest accrued one conversion option</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 85%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_zimO8LsaeNJa" title="Risk-free interest rate">1.27</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_zjclBmm4FUb2" title="Expected life">0.48</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_zvoTyfn4Mnsa" title="Expected volatility">70</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Share price</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--SharePrices_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_pdd" style="text-align: right" title="Share price"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Conversion price at time of conversion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--ConversionPriceAtTimeOfConversions_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--ConversionOptionSixMember_pp0p0" style="text-align: right" title="Conversion price at time of conversion"><span style="font-family: Times New Roman, Times, Serif">612</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019 | grin |
Convertible Debentures Explanator
ConvertibleDebenturesExplanator
|
<p id="xdx_804_ecustom--ConvertibleDebenturesExplanator_z2c37JsoR1xg" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82D_zRaxhfT0YBk1">Convertible Debentures</span> </b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s convertible debentures during the year ended October 31, 2019, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ConvertibleDebenturesTableTextBlock_z7SpqPDEHf53" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BC_zRNb26VIemO6" style="display: none">Convertible Debentures</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_984_ecustom--BeginningBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="width: 9%; text-align: right" title="Beginning balance"><span style="font-family: Times New Roman, Times, Serif">1,029,314</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--BeginningBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="width: 9%; text-align: right" title="Beginning balance"><span style="font-family: Times New Roman, Times, Serif">931,099</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_987_ecustom--BeginningBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="width: 9%; text-align: right" title="Beginning balance"><span style="font-family: Times New Roman, Times, Serif">7,758</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued during the period</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--IssuedDuringYear_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Issued during the period"><span style="font-family: Times New Roman, Times, Serif">1,105,127</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--IssuedDuringYear_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Issued during the period"><span style="font-family: Times New Roman, Times, Serif">1,105,127</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--IssuedDuringYear_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Issued during the period"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2282">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair value of derivative liability</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--FairValueOfDerivativeLiability_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Fair value of derivative liability"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2284">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--FairValueOfDerivativeLiability_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Fair value of derivative liability"><span style="font-family: Times New Roman, Times, Serif">(232,925</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--FairValueOfDerivativeLiability_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Fair value of derivative liability"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2288">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issuance costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--LessIssuanceCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif">(38,064</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--LessIssuanceCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif">(38,064</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--LessIssuanceCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2294">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of issuance costs</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--AmortizationOfIssuanceCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Amortization of issuance costs"><span style="font-family: Times New Roman, Times, Serif">54,748</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--AmortizationOfIssuanceCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Amortization of issuance costs"><span style="font-family: Times New Roman, Times, Serif">54,748</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--AmortizationOfIssuanceCosts_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Amortization of issuance costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2300">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest accretion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--InterestAccretion_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2302">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--InterestAccretion_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif">147,693</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--InterestAccretion_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2306">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2308">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2310">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_eifrs-full--InterestExpense_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">126,901</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest payments</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--InterestPayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest payments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2314">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--InterestPayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest payments"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2316">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--InterestPayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest payments"><span style="font-family: Times New Roman, Times, Serif">(126,809</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Effects of foreign exchange</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--EffectsOfForeignExchange_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Effects of foreign exchange"><span style="font-family: Times New Roman, Times, Serif">27,931</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--EffectsOfForeignExchange_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Effects of foreign exchange"><span style="font-family: Times New Roman, Times, Serif">27,931</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--EffectsOfForeignExchange_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Effects of foreign exchange"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2324">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--EndingBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="font-weight: bold; text-align: right" title="Ending balance"><span style="font-family: Times New Roman, Times, Serif">2,179,056</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_986_ecustom--EndingBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="font-weight: bold; text-align: right" title="Ending balance"><span style="font-family: Times New Roman, Times, Serif">1,995,609</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98D_ecustom--EndingBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="font-weight: bold; text-align: right" title="Ending balance"><span style="font-family: Times New Roman, Times, Serif">7,850</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--CurrentPortionOfConvertibleDebentures_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">2,179,056</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--CurrentPortionOfConvertibleDebentures_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">1,995,609</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--CurrentPortionOfConvertibleDebentures_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">7,850</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--ConvertibleDebenturesNonCurrent_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2338">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98D_ecustom--ConvertibleDebenturesNonCurrent_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2340">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--ConvertibleDebenturesNonCurrent_c20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2342">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions related to GR Unlimited’s convertible debentures during the year ended October 31, 2018, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Face<br/> value</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Carrying<br/> amount</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Interest<br/> payable</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2017</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_ecustom--BeginningBalances_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2344">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--BeginningBalances_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2346">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--BeginningBalances_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Beginning balance"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2348">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued during the period</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--IssuedDuringYear_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="width: 9%; text-align: right" title="Issued during the period"><span style="font-family: Times New Roman, Times, Serif">1,141,060</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--IssuedDuringYear_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="width: 9%; text-align: right" title="Issued during the period"><span style="font-family: Times New Roman, Times, Serif">1,141,060</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IssuedDuringYear_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="width: 9%; text-align: right" title="Issued during the period"><span style="font-family: Times New Roman, Times, Serif">7,758</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair value of conversion option</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--FairValueOfConversionOption_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Fair value of conversion option"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2356">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--FairValueOfConversionOption_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Fair value of conversion option"><span style="font-family: Times New Roman, Times, Serif">(132,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--FairValueOfConversionOption_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Fair value of conversion option"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2360">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest expense</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2362">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif">33,785</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_eifrs-full--InterestExpense_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest expense"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2366">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Less: issuance costs</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--LessIssuanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif">(111,746</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--LessIssuanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif">(111,746</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--LessIssuanceCosts_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2372">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_983_ecustom--EndingBalances_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="font-weight: bold; text-align: right" title="Ending balance"><span style="font-family: Times New Roman, Times, Serif">1,029,314</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_980_ecustom--EndingBalances_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="font-weight: bold; text-align: right" title="Ending balance"><span style="font-family: Times New Roman, Times, Serif">931,099</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_982_ecustom--EndingBalances_c20171101__20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="font-weight: bold; text-align: right" title="Ending balance"><span style="font-family: Times New Roman, Times, Serif">7,758</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Less: current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--CurrentPortionOfConvertibleDebentures_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2380">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--CurrentPortionOfConvertibleDebentures_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2382">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--CurrentPortionOfConvertibleDebentures_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Less: current portion"><span style="font-family: Times New Roman, Times, Serif">7,758</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - net of current portion</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98D_ecustom--ConvertibleDebenturesNonCurrent_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">1,029,314</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_ecustom--ConvertibleDebenturesNonCurrent_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif">931,099</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertibleDebenturesNonCurrent_c20181031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Balance - net of current portion"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2390">-</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AD_zI2vWL6zoun5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the <span id="xdx_90D_ecustom--ConvertibleDebenturesDescription_c20181101__20191031" title="Convertible debentures description">Company issued secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,105,127). The convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures mature on August 10, 2020. The debentures will be secured by a general security agreement granting a security interest in the Company’s property and assets. The debentures can be converted by the holder into common shares of the Company at a conversion price of CAD$0.44 per share. If at any time while the debentures are outstanding, the Company issues securities at a price per security lower than CAD$0.44 per share, the conversion price for any unconverted portion of the convertible debentures will be reduced to such lower price per security. If within 90 days of the issuance of the convertible debentures, the Company fails to complete a Qualified Financing of not less than CAD$1,000,000, the conversion price of the convertible debentures will be adjusted to CAD$0.30. If any common shares of the company are issued or sold for a price less than $0.44 per common share the conversion price will be adjusted downward to the price of such issuance. The adjustment to the conversion price is considered a derivative as it changes in relation to the share price of the Company and does not meet the fixed for fixed criteria. In connection with the issuance of the convertible debentures, the Company paid issuance costs of $47,975. The Company also issued 3,409,091 warrants to the convertible debenture holders, as described in note 15(vi), the fair value of was estimated to be $Nil. Of the total debt issuance costs of $47,975, $10,165 has been allocated to the derivative liability and included as expenses in the statement of loss and comprehensive loss.</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GR Unlimited has allocated the proceeds from the issuance of the convertible debentures as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceExplanatory_zVZjefvMcGSl" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B6_z4K6e669rltj" style="display: none">Schedule of allocated the proceeds from the issuance</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Convertible debentures, principal</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--ConvertibleDebenturesPrincipal_c20191031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="font-family: Times New Roman, Times, Serif">872,202</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Derivative liability</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--ConversionOption_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="font-family: Times New Roman, Times, Serif">232,925</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertibleDebenture_iI_pp0p0_c20191031_zx3ewfCXDeV7" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">1,105,127</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the derivative liability was calculated by way of a Monte Carlo simulation which utilized Geometric Brownian Motion to simulate share prices over the term of the convertible debenture. Estimates included in the Monte Carlo simulation included a market interest rate of 20% and share price volatility of 126.9%. The estimated fair value of the derivative liability upon initial recognition was estimated to be CAD$316,151 ($232,925).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company estimated the fair value of the derivative liability using the same methodologies as described above and an estimated market interest rate of 20% and a share price volatility of 105.4%. As at October 31, 2019, the estimated fair value of the derivative liability was CAD$164,053 ($124,660), and the change in the fair value since initial recognition of $121,811 has been included as income in the Company’s statement of loss and comprehensive loss. As at October 31, 2019, if the volatility, or discount rate used was increased by 10%, the impact would be an increase to the derivative of $5,000, with a corresponding increase to loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2018, <span id="xdx_90B_ecustom--ConvertibleDebenturesDescription_c20171101__20181031" title="Convertible debentures description">GR Unlimited issued a series of secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,141,060). This series of convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures mature twenty four months from the effective date of the agreement or December 1, 2018 if a change in ownership has not occurred. The debentures are secured by a general security agreement granting a security interest in all of GR Unlimited’s property and assets. The debentures can be converted by the holder into common units of GR Unlimited at a conversion price of CAD$0.44 per share. In the event of a default, the Conversion Price shall be reduced to CAD$0.05 per share. In connection with the issuance of the convertible debentures, GR Unlimited incurred issuance costs of $111,746.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GR Unlimited has allocated the proceeds from the issuance of the convertible debentures as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right" title="Conversion option"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Convertible debentures, principal</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--ConvertibleDebenturesPrincipal_iI_pp0p0_c20181031_z7bfZG8PRJXe" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="font-family: Times New Roman, Times, Serif">1,009,060</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Conversion option</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--ConversionOption_c20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="font-family: Times New Roman, Times, Serif">132,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertibleDebenture_iI_pp0p0_c20181031_zK0mJ4QXkX41" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">1,141,060</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8AA_z5MKDomDuK2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The value of the conversion option was calculated by subtracting the net present value of the debenture from the face value of the convertible debentures. The net present value of the debenture was calculated using a discount rate of 15% over a period of 24 months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon close of the Transaction, these debentures were replaced by convertible debentures of the Company with similar terms.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company estimated the fair value of the derivative liability by way of a Monte Carlo simulation which utilized Geometric Brownian Motion to simulate share prices over the term of the convertible debenture. Estimates included in the Monte Carlo simulation included a market interest rate of 20% and share price volatility of 105.4%. As at October 31, 2019, the estimated fair value of the derivative liability was CAD$164,053 ($124,660). As at October 31, 2019, if the volatility, or discount rate used was increased by 10%, the impact would be an increase to the derivative of $5,000, with a corresponding increase to loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | grin |
Convertible Debentures Description
ConvertibleDebenturesDescription
|
Company issued secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,105,127). The convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures mature on August 10, 2020. The debentures will be secured by a general security agreement granting a security interest in the Company’s property and assets. The debentures can be converted by the holder into common shares of the Company at a conversion price of CAD$0.44 per share. If at any time while the debentures are outstanding, the Company issues securities at a price per security lower than CAD$0.44 per share, the conversion price for any unconverted portion of the convertible debentures will be reduced to such lower price per security. If within 90 days of the issuance of the convertible debentures, the Company fails to complete a Qualified Financing of not less than CAD$1,000,000, the conversion price of the convertible debentures will be adjusted to CAD$0.30. If any common shares of the company are issued or sold for a price less than $0.44 per common share the conversion price will be adjusted downward to the price of such issuance. The adjustment to the conversion price is considered a derivative as it changes in relation to the share price of the Company and does not meet the fixed for fixed criteria. In connection with the issuance of the convertible debentures, the Company paid issuance costs of $47,975. The Company also issued 3,409,091 warrants to the convertible debenture holders, as described in note 15(vi), the fair value of was estimated to be $Nil. Of the total debt issuance costs of $47,975, $10,165 has been allocated to the derivative liability and included as expenses in the statement of loss and comprehensive loss. | |
| CY2019 | grin |
Schedule Of Allocated The Proceeds From The Issuance Explanatory
ScheduleOfAllocatedTheProceedsFromTheIssuanceExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceExplanatory_zVZjefvMcGSl" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B6_z4K6e669rltj" style="display: none">Schedule of allocated the proceeds from the issuance</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Convertible debentures, principal</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--ConvertibleDebenturesPrincipal_c20191031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="font-family: Times New Roman, Times, Serif">872,202</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Derivative liability</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--ConversionOption_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="font-family: Times New Roman, Times, Serif">232,925</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertibleDebenture_iI_pp0p0_c20191031_zx3ewfCXDeV7" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">1,105,127</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the derivative liability was calculated by way of a Monte Carlo simulation which utilized Geometric Brownian Motion to simulate share prices over the term of the convertible debenture. Estimates included in the Monte Carlo simulation included a market interest rate of 20% and share price volatility of 126.9%. The estimated fair value of the derivative liability upon initial recognition was estimated to be CAD$316,151 ($232,925).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company estimated the fair value of the derivative liability using the same methodologies as described above and an estimated market interest rate of 20% and a share price volatility of 105.4%. As at October 31, 2019, the estimated fair value of the derivative liability was CAD$164,053 ($124,660), and the change in the fair value since initial recognition of $121,811 has been included as income in the Company’s statement of loss and comprehensive loss. As at October 31, 2019, if the volatility, or discount rate used was increased by 10%, the impact would be an increase to the derivative of $5,000, with a corresponding increase to loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2018, <span id="xdx_90B_ecustom--ConvertibleDebenturesDescription_c20171101__20181031" title="Convertible debentures description">GR Unlimited issued a series of secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,141,060). This series of convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures mature twenty four months from the effective date of the agreement or December 1, 2018 if a change in ownership has not occurred. The debentures are secured by a general security agreement granting a security interest in all of GR Unlimited’s property and assets. The debentures can be converted by the holder into common units of GR Unlimited at a conversion price of CAD$0.44 per share. In the event of a default, the Conversion Price shall be reduced to CAD$0.05 per share. In connection with the issuance of the convertible debentures, GR Unlimited incurred issuance costs of $111,746.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GR Unlimited has allocated the proceeds from the issuance of the convertible debentures as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right" title="Conversion option"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Convertible debentures, principal</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--ConvertibleDebenturesPrincipal_iI_pp0p0_c20181031_z7bfZG8PRJXe" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="font-family: Times New Roman, Times, Serif">1,009,060</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Conversion option</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--ConversionOption_c20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="font-family: Times New Roman, Times, Serif">132,000</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_981_ecustom--ConvertibleDebenture_iI_pp0p0_c20181031_zK0mJ4QXkX41" style="border-bottom: Black 1pt solid; text-align: right" title="Total"><span style="font-family: Times New Roman, Times, Serif">1,141,060</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> | |
| CY2019Q4 | grin |
Convertible Debentures Principal
ConvertibleDebenturesPrincipal
|
872202 | usd |
| CY2019Q4 | grin |
Conversion Option
ConversionOption
|
232925 | usd |
| CY2019Q4 | grin |
Convertible Debenture
ConvertibleDebenture
|
1105127 | usd |
| CY2018 | grin |
Convertible Debentures Description
ConvertibleDebenturesDescription
|
GR Unlimited issued a series of secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,141,060). This series of convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures mature twenty four months from the effective date of the agreement or December 1, 2018 if a change in ownership has not occurred. The debentures are secured by a general security agreement granting a security interest in all of GR Unlimited’s property and assets. The debentures can be converted by the holder into common units of GR Unlimited at a conversion price of CAD$0.44 per share. In the event of a default, the Conversion Price shall be reduced to CAD$0.05 per share. In connection with the issuance of the convertible debentures, GR Unlimited incurred issuance costs of $111,746. | |
| CY2018Q4 | grin |
Convertible Debentures Principal
ConvertibleDebenturesPrincipal
|
1009060 | usd |
| CY2018Q4 | grin |
Conversion Option
ConversionOption
|
132000 | usd |
| CY2018Q4 | grin |
Convertible Debenture
ConvertibleDebenture
|
1141060 | usd |
| CY2019 | ifrs-full |
Disclosure Of Classes Of Share Capital Explanatory
DisclosureOfClassesOfShareCapitalExplanatory
|
<p id="xdx_806_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zKjXEaovORt2" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82C_zUg05IUMoCJh">Members’ Capital</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GR Unlimited is authorized to issue up to <span id="xdx_90B_eifrs-full--NumberOfSharesAuthorised_c20191031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_pdd" title="Common units, authorized">20,000</span> common units, up to <span id="xdx_908_eifrs-full--NumberOfSharesAuthorised_c20191031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pdd" title="Common units, authorized">750</span> Seed Round Preferred Units and up to 3,000 Incentive Units.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the activities of GR Unlimited for the years ended October 31, 2019 and October 31, 2018:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSummarizesTheCommonUnitActivities_z3FwTP2a8J42" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Members' Capital (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B1_zHhbXmfwvxSb" style="display: none">Schedule of summarizes the common unit activities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number of<br/> common shares*</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Member’s Capital</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2017</span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_eifrs-full--NumberOfSharesOutstanding_iS_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zp3ibJXE7zQ6" style="width: 9%; font-weight: bold; text-align: right" title="Beginning balance, shares"><span style="font-family: Times New Roman, Times, Serif">22,432,446</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_eifrs-full--Equity_iS_pp0p0_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z1qtDVwUOT4c" style="width: 9%; font-weight: bold; text-align: right" title="Beginning balance, value"><span style="font-family: Times New Roman, Times, Serif">100</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to conversion of promissory notes</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--IssuedPursuantToConversionOfPromissoryNotesShares_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zhzUQGeVs9H8" style="text-align: right" title="Issued pursuant to conversion of promissory notes, shares"><span style="font-family: Times New Roman, Times, Serif">9,159,871</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--IssuedPursuantToConversionOfPromissoryNotes_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued pursuant to conversion of promissory notes"><span style="font-family: Times New Roman, Times, Serif">2,152,134</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued for cash proceeds (ii) and (ix)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--IssuedForCashProceedsShares_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zmglyBABro0b" style="text-align: right" title="Issued for cash proceeds, shares"><span style="font-family: Times New Roman, Times, Serif">4,932,236</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--IssuedForCashProceeds1_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued for cash proceeds"><span style="font-family: Times New Roman, Times, Serif">1,525,345</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued to service providers (i) and (xiii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--IssuedToServiceProvidersShares_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zVunHs79njwb" style="text-align: right" title="Issued to service providers, shares"><span style="font-family: Times New Roman, Times, Serif">4,182,320</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IssuedToServiceProviders_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued to service providers"><span style="font-family: Times New Roman, Times, Serif">1,049,595</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Issuance costs</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--IssuanceCosts_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif">(25,401</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iS_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zgYhyNnlAjGe" style="font-weight: bold; text-align: right" title="Beginning balance, shares"><span style="font-family: Times New Roman, Times, Serif">40,706,873</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--Equity_iS_pp0p0_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z2BD84pKeFa5" style="font-weight: bold; text-align: right" title="Beginning balance, value"><span style="font-family: Times New Roman, Times, Serif">4,701,773</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to conversion of promissory notes (xii), (xiii) and (xiv)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--IssuedPursuantToConversionOfPromissoryNotesShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zaamvz0V2HM3" style="text-align: right" title="Issued pursuant to conversion of promissory notes, shares"><span style="font-family: Times New Roman, Times, Serif">5,465,877</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--IssuedPursuantToConversionOfPromissoryNotes_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued pursuant to conversion of promissory notes"><span style="font-family: Times New Roman, Times, Serif">1,451,400</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued in connection with Technology License Agreement (xi)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--IssuedInConnectionWithTechnologyLicenseAgreementShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zxycOXsG1XO" style="text-align: right" title="Issued in connection with Technology License Agreement, shares"><span style="font-family: Times New Roman, Times, Serif">6,600,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--IssuedInConnectionWithTechnologyLicenseAgreement_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pdd" style="text-align: right" title="Issued in connection with Technology License Agreement"><span style="font-family: Times New Roman, Times, Serif">1,574,761</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued upon exercise of unit purchase Options (xv), (xvi) and (xvii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--IssuedUponExerciseOfUnitPurchaseOptionsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zU7dbsLqLAY4" style="text-align: right" title="Issued upon exercise of unit purchase Options, shares"><span style="font-family: Times New Roman, Times, Serif">4,202,429</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--IssuedUponExerciseOfUnitPurchaseOptions_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued upon exercise of unit purchase Options"><span style="font-family: Times New Roman, Times, Serif">1,218,784</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to Subscription Receipts (xviii)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--IssuedPursuantToSubscriptionReceiptsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zQoOXESi0T99" style="border-bottom: Black 1pt solid; text-align: right" title="Issued pursuant to Subscription Receipts, shares"><span style="font-family: Times New Roman, Times, Serif">3,771,023</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--IssuedPursuantToSubscriptionReceipts_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issued pursuant to Subscription Receipts"><span style="font-family: Times New Roman, Times, Serif">913,698</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2019</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iE_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____z6wzqlTzL0a6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Ending balance, shares"><span style="font-family: Times New Roman, Times, Serif">60,746,202</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_eifrs-full--Equity_iE_pp0p0_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zzYg7pcBUTnc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Ending balance, value"><span style="font-family: Times New Roman, Times, Serif">9,860,416</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0D_znZarViSL0q4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1A_zaVN363intO7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The number of common shares per the table above represents the number of common shares exchanged for the common units, Seed Round Preferred Units and Incentive Units in connection with completion of the Transaction.</span></td> </tr> </table> <p id="xdx_8A4_zxFHSe6Kptck" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 27, 2017, GR Unlimited issued <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_c20171127__ifrs-full--ClassesOfShareCapitalAxis__custom--IncentiveUnitsMember_pdd" title="Issuance of shares">300</span> Incentive Units to an employee of GR Unlimited. Immediately prior to the Transaction, these Incentive Units were exchanged for 150 common units (380,211 common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018 GR Unlimited entered into a Seed Round Preferred Unit Subscription Agreement (the “Units”) at a purchase price of $<span id="xdx_906_ecustom--PurchasePriceUnits_c20171101__20181031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_pp0p0" title="Purchase price">1,773</span> per Unit. Under the Agreement GR Unlimited issued 733 Units (<span id="xdx_908_ecustom--NumberOfCommonSharesIssued_c20171101__20181031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_pdd" title="Number of common shares issued">4,007,236</span> common shares of the Company) for total proceeds of $<span id="xdx_90A_ecustom--ProceedsForUnits_c20171101__20181031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_pp0p0" title="Proceeds for units">1,300,345</span>. Each Unit will have one vote per unit and will be subject to automatic conversion into common units rounded to the nearest whole common unit, at the then effective conversion rate immediately prior to the closing of a public event. The conversion rate shall be determined by dividing the original issue price for a single Unit by the conversion price effective at the time of conversion. The Conversion price will change upon the occurrence of an event which changes the number of outstanding and issued common units at the time of conversion.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective January 26, 2018, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_903_eifrs-full--LongtermBorrowings_c20180126__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">50,000</span> and all accrued and unpaid interest of $<span id="xdx_90E_ecustom--AccruedAndUnpaidInterest_c20180126__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Accrued and unpaid interest">6,458</span> into <span id="xdx_90C_ecustom--UncertifiedCommonUnits_c20180126__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Uncertified common units">34</span> uncertified common units of GR Unlimited (<span id="xdx_90C_ecustom--NumberOfCommonSharesIssued_c20180101__20180126__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Number of common shares issued">174,079</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective January 31, 2018, the holder of a note payable assigned 100% principal and accrued and unpaid interest to a limited liability company (the “Entity”), which is wholly owned by the holder. Through the execution of the assignment agreement, the terms within, the Entity converted the original principal amount of $<span id="xdx_901_eifrs-full--LongtermBorrowings_c20180131_pp0p0" title="Principal amount">100,000</span> and all accrued and unpaid interest of $<span id="xdx_90A_ecustom--AccruedAndUnpaidInterest_c20180131_pp0p0" title="Accrued and unpaid interest">25,000</span> into <span id="xdx_90A_ecustom--UncertifiedCommonUnits_c20180131_pdd" title="Uncertified common units">74.8</span> uncertified common units of GR Unlimited (<span id="xdx_908_ecustom--NumberOfCommonSharesIssued_c20180101__20180131_pdd" title="Number of common shares issued">385,417</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective January 31, 2018, the holder of two convertible promissory notes in the original principal amount of $<span id="xdx_90D_eifrs-full--LongtermBorrowings_c20180131__ifrs-full--BorrowingsByNameAxis__custom--TwoConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">100,000</span> took the following actions:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Received a return of principal of $<span id="xdx_903_eifrs-full--LongtermBorrowings_c20180801__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">50,000</span> from one of the convertible promissory notes.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Extended the maturity date of the continuing convertible promissory note for the principal amount of $<span id="xdx_909_eifrs-full--LongtermBorrowings_iI_pp0p0_c20180131__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_zZNOjeMIL7v7" title="Principal amount">50,000</span> to August 1, 2018 with a coupon interest rate of <span id="xdx_906_eifrs-full--BorrowingsInterestRate_iI_dp_c20180801__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_zp3zo7ZxKfk4" title="Interest rate">30</span>% per annum. All principal and accrued and unpaid interest, shall become due on the earlier of a) August 1, 2018 or b) the occurrence of a change of control of the Company; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Converted the original principal of the second convertible promissory note and accrued and unpaid interest of $<span id="xdx_902_eifrs-full--LongtermBorrowings_c20180131__ifrs-full--BorrowingsByNameAxis__custom--SecondConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">50,000</span> into <span id="xdx_90C_ecustom--UncertifiedCommonUnits_c20180131__ifrs-full--BorrowingsByNameAxis__custom--SecondConvertiblePromissoryNoteMember_pdd" title="Uncertified common units">89.8</span> uncertified common units of the GR Unlimited (<span id="xdx_90D_ecustom--NumberOfCommonSharesIssued_c20180101__20180131__ifrs-full--BorrowingsByNameAxis__custom--TwoConvertiblePromissoryNoteMember_pdd" title="Number of common shares issued">462,500</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective March 31, 2018, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_901_eifrs-full--LongtermBorrowings_c20180331__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">250,000</span> and all accrued and unpaid interest of $<span id="xdx_90C_ecustom--AccruedAndUnpaidInterest_c20180331__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Accrued and unpaid interest">46,250</span> into <span id="xdx_90A_ecustom--UncertifiedCommonUnits_c20180331__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Uncertified common units">332.4</span> uncertified common units of GR Unlimited (<span id="xdx_90C_ecustom--NumberOfCommonSharesIssued_c20180301__20180331__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Number of common shares issued">1,644,188</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective June 1, 2018, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_901_eifrs-full--LongtermBorrowings_c20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">637,775</span> and all accrued and unpaid interest of $<span id="xdx_90C_ecustom--AccruedAndUnpaidInterest_c20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Accrued and unpaid interest">146,157</span> into <span id="xdx_90A_ecustom--UncertifiedCommonUnits_c20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Uncertified common units">922.70</span> uncertified common units of GR Unlimited (<span id="xdx_900_ecustom--NumberOfCommonSharesIssued_c20180529__20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Number of common shares issued">4,350,823</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">viii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective June 1, 2018, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_904_eifrs-full--LongtermBorrowings_c20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteOneMember_pp0p0" title="Principal amount">300,000</span> into <span id="xdx_90B_ecustom--UncertifiedCommonUnits_c20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteOneMember_pdd" title="Uncertified common units">285.70</span> uncertified common units of GR Unlimited (<span id="xdx_90B_ecustom--NumberOfCommonSharesIssued_c20180529__20180601__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesOneMember_pdd" title="Number of common shares issued">1,585,714</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ix)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Between June 13, 2018 and June 15, 2018, GR Unlimited issued <span id="xdx_905_ecustom--UncertifiedCommonUnits_c20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteOneMember_pdd" title="Uncertified common units">190.8</span> common units of GR Unlimited for proceeds of $<span id="xdx_90F_eifrs-full--LongtermBorrowings_c20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteOneMember_pp0p0" title="Principal amount">225,000</span> (<span id="xdx_90C_ecustom--NumberOfCommonSharesIssued_c20180613__20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesOneMember_pdd" title="Number of common shares issued">925,000</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">x)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Effective <span style="font-size: 10pt">June 15, 2018, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_906_eifrs-full--LongtermBorrowings_c20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">100,000</span> and all accrued and unpaid interest of $<span id="xdx_904_ecustom--AccruedAndUnpaidInterest_c20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Accrued and unpaid interest">20,465</span> into <span id="xdx_90F_ecustom--UncertifiedCommonUnits_c20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Uncertified common units">115</span> uncertified common units of GR Unlimited (<span id="xdx_90E_ecustom--NumberOfCommonSharesIssued_c20180602__20180615__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesMember_pdd" title="Number of common shares issued">557,151</span> common shares of the Company).</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018, GR Unlimited entered into a technology license agreement pursuant to which, GR Unlimited was granted the exclusive license to certain intellectual property in the field of development, breeding, cultivation, growing, harvesting, processing and commercializing cannabis, hemp and related plants and products (the “Technology”) in exchange for <span id="xdx_90D_ecustom--NumberOfCommonSharesIssued_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pdd" title="Number of common shares issued">6,600,000</span> common units of GR Unlimited (6,600,000 common shares of the Company). Immediately prior to the Transaction disclosed in note 2, GR Unlimited issued the common units. As at October 31, 2019, the Company determined that the license was impaired as the development of underlying technology had been halted. As such, the Company reduced the carrying amount to the estimated recoverable amount of $Nil, resulting in a loss on impairment of $<span id="xdx_908_eifrs-full--ImpairmentLoss_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" title="Loss on impairment">1,574,761</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately prior to the Transaction disclosed in note 2, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_90A_eifrs-full--LongtermBorrowings_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">100,000</span> and all accrued and unpaid interest of $<span id="xdx_907_ecustom--AccruedAndUnpaidInterest_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Accrued and unpaid interest">22,438</span> into <span id="xdx_903_ecustom--UncertifiedCommonUnits_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Uncertified common units">126.13</span> uncertified common units of GR Unlimited (<span id="xdx_90B_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pdd" title="Number of common shares issued">485,379</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xiii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately prior to the Transaction disclosed in note 2, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_900_eifrs-full--LongtermBorrowings_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Principal amount">1,000,000</span> and accrued and unpaid interest of $<span id="xdx_906_ecustom--AccruedAndUnpaidInterest_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesOneMember_pp0p0" title="Accrued and unpaid interest">248,958</span> into <span id="xdx_90B_ecustom--UncertifiedCommonUnits_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesOneMember_pdd" title="Uncertified common units">1,144.15</span> uncertified common units of GR Unlimited (<span id="xdx_90B_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesOneMember_pdd" title="Number of common shares issued">4,782,284</span> common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xiv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately prior to the Transaction disclosed in note 2, the holder of a convertible promissory note converted the original principal amount of $<span id="xdx_90B_eifrs-full--LongtermBorrowings_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Principal amount">50,000</span> and accrued and unpaid interest of $<span id="xdx_90F_ecustom--AccruedAndUnpaidInterest_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Accrued and unpaid interest">7,644</span> into <span id="xdx_901_ecustom--UncertifiedCommonUnits_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesTwoMember_pdd" title="Uncertified common units">52.06</span> uncertified common units of GR Unlimited (198,214 common shares of the Company).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately prior to the Transaction disclosed in note 2, GR Unlimited issued <span id="xdx_90F_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--ClassesOfShareCapitalAxis__custom--CommonUnitsMember_pdd" title="Number of common shares issued">1,475,179</span> common units (1,475,179 common shares of the Company) pursuant to the exercise of the unit purchase option disclosed in note 18(ii).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xvi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately prior to the Transaction disclosed in note 2, GR Unlimited issued <span id="xdx_906_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--ClassesOfShareCapitalAxis__custom--CommonUnitMember_pdd" title="Number of common shares issued">2,000,000</span> common units (2,000,000 common shares of the Company) pursuant to the exercise of the unit purchase option disclosed in note 18(iii).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xvii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately prior to the Transaction disclosed in note 2, GR Unlimited issued <span id="xdx_909_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--ClassesOfShareCapitalAxis__custom--CommonUnit1Member_pdd" title="Number of common shares issued">727,250</span> common units (727,250 common shares of the Company) pursuant to a partial exercise of the unit purchase option disclosed in note 18(i).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">xviii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Transaction, <span id="xdx_90E_ecustom--SubscriptionDescription_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember" title="Subscription Description">GR Unlimited issued and sold on a subscription receipt basis, 3,771,023 units (the “GR Units”) containing one Common Unit and one GR Unlimited purchase warrant (the “GR Warrant”) for gross proceeds of CAD$1,646,050 ($1,274,516), of which $360,818 was allocated to the GR Warrants. Upon close of the Transaction, the GR Units were automatically converted into 3,771,023 common units of GR Unlimited (3,771,023 common shares of the Company) and 3,771,023 warrants of GR Unlimited (3,771,023 warrants of the Company).</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | grin |
Schedule Of Summarizes The Common Unit Activities
ScheduleOfSummarizesTheCommonUnitActivities
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSummarizesTheCommonUnitActivities_z3FwTP2a8J42" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Members' Capital (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B1_zHhbXmfwvxSb" style="display: none">Schedule of summarizes the common unit activities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1pt; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number of<br/> common shares*</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Member’s Capital</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2017</span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_eifrs-full--NumberOfSharesOutstanding_iS_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zp3ibJXE7zQ6" style="width: 9%; font-weight: bold; text-align: right" title="Beginning balance, shares"><span style="font-family: Times New Roman, Times, Serif">22,432,446</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98A_eifrs-full--Equity_iS_pp0p0_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z1qtDVwUOT4c" style="width: 9%; font-weight: bold; text-align: right" title="Beginning balance, value"><span style="font-family: Times New Roman, Times, Serif">100</span></td> <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to conversion of promissory notes</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--IssuedPursuantToConversionOfPromissoryNotesShares_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zhzUQGeVs9H8" style="text-align: right" title="Issued pursuant to conversion of promissory notes, shares"><span style="font-family: Times New Roman, Times, Serif">9,159,871</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--IssuedPursuantToConversionOfPromissoryNotes_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued pursuant to conversion of promissory notes"><span style="font-family: Times New Roman, Times, Serif">2,152,134</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued for cash proceeds (ii) and (ix)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--IssuedForCashProceedsShares_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zmglyBABro0b" style="text-align: right" title="Issued for cash proceeds, shares"><span style="font-family: Times New Roman, Times, Serif">4,932,236</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98B_ecustom--IssuedForCashProceeds1_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued for cash proceeds"><span style="font-family: Times New Roman, Times, Serif">1,525,345</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued to service providers (i) and (xiii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--IssuedToServiceProvidersShares_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zVunHs79njwb" style="text-align: right" title="Issued to service providers, shares"><span style="font-family: Times New Roman, Times, Serif">4,182,320</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--IssuedToServiceProviders_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued to service providers"><span style="font-family: Times New Roman, Times, Serif">1,049,595</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Issuance costs</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--IssuanceCosts_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance costs"><span style="font-family: Times New Roman, Times, Serif">(25,401</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2018</span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iS_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zgYhyNnlAjGe" style="font-weight: bold; text-align: right" title="Beginning balance, shares"><span style="font-family: Times New Roman, Times, Serif">40,706,873</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_eifrs-full--Equity_iS_pp0p0_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z2BD84pKeFa5" style="font-weight: bold; text-align: right" title="Beginning balance, value"><span style="font-family: Times New Roman, Times, Serif">4,701,773</span></td> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to conversion of promissory notes (xii), (xiii) and (xiv)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--IssuedPursuantToConversionOfPromissoryNotesShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zaamvz0V2HM3" style="text-align: right" title="Issued pursuant to conversion of promissory notes, shares"><span style="font-family: Times New Roman, Times, Serif">5,465,877</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--IssuedPursuantToConversionOfPromissoryNotes_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued pursuant to conversion of promissory notes"><span style="font-family: Times New Roman, Times, Serif">1,451,400</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued in connection with Technology License Agreement (xi)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_980_ecustom--IssuedInConnectionWithTechnologyLicenseAgreementShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zxycOXsG1XO" style="text-align: right" title="Issued in connection with Technology License Agreement, shares"><span style="font-family: Times New Roman, Times, Serif">6,600,000</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98F_ecustom--IssuedInConnectionWithTechnologyLicenseAgreement_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pdd" style="text-align: right" title="Issued in connection with Technology License Agreement"><span style="font-family: Times New Roman, Times, Serif">1,574,761</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued upon exercise of unit purchase Options (xv), (xvi) and (xvii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98E_ecustom--IssuedUponExerciseOfUnitPurchaseOptionsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zU7dbsLqLAY4" style="text-align: right" title="Issued upon exercise of unit purchase Options, shares"><span style="font-family: Times New Roman, Times, Serif">4,202,429</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--IssuedUponExerciseOfUnitPurchaseOptions_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="text-align: right" title="Issued upon exercise of unit purchase Options"><span style="font-family: Times New Roman, Times, Serif">1,218,784</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to Subscription Receipts (xviii)</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--IssuedPursuantToSubscriptionReceiptsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zQoOXESi0T99" style="border-bottom: Black 1pt solid; text-align: right" title="Issued pursuant to Subscription Receipts, shares"><span style="font-family: Times New Roman, Times, Serif">3,771,023</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--IssuedPursuantToSubscriptionReceipts_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Issued pursuant to Subscription Receipts"><span style="font-family: Times New Roman, Times, Serif">913,698</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Balance, October 31, 2019</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_eifrs-full--NumberOfSharesOutstanding_iE_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____z6wzqlTzL0a6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Ending balance, shares"><span style="font-family: Times New Roman, Times, Serif">60,746,202</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98C_eifrs-full--Equity_iE_pp0p0_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zzYg7pcBUTnc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Ending balance, value"><span style="font-family: Times New Roman, Times, Serif">9,860,416</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0D_znZarViSL0q4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1A_zaVN363intO7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The number of common shares per the table above represents the number of common shares exchanged for the common units, Seed Round Preferred Units and Incentive Units in connection with completion of the Transaction.</span></td> </tr> </table> | |
| CY2018Q1 | ifrs-full |
Longterm Borrowings
LongtermBorrowings
|
100000 | usd |
| CY2018Q1 | grin |
Accrued And Unpaid Interest
AccruedAndUnpaidInterest
|
25000 | usd |
| CY2018Q1 | grin |
Uncertified Common Units
UncertifiedCommonUnits
|
74.8 | shares |
| CY2018Q1 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
385417 | shares |
| CY2019 | grin |
Disclosure Of Share Capital Explanatory
DisclosureOfShareCapitalExplanatory
|
<p id="xdx_800_ecustom--DisclosureOfShareCapitalExplanatory_zRRvw2VhGI78" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zBYpkySh8amg">Share Capital</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is authorized to issue an unlimited number of common shares at no par value and an unlimited number of preferred shares issuable in series.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the following share transactions occurred:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Transaction disclosed in note 2, the Company completed a consolidation of its common shares on the basis of 1.4 pre-consolidated common shares for 1 post-consolidated common shares. Following this consolidation, the Company had <span id="xdx_907_ecustom--CommonSharesOutstanding_c20191031_pdd" title="Common shares outstanding">3,773,689</span> common shares outstanding.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Transaction disclosed in note 2, the Company issued <span id="xdx_90F_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pdd" title="Number of common shares issued">60,746,202</span> common shares in exchange for the issued and outstanding common units and seed round preferred units of GR Unlimited.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Transaction disclosed in note 2, the <span id="xdx_901_ecustom--ShareCapitalDescription_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember" title="Share Capital description">Company assigned CAD$369,508 ($279,888) of indebtedness to Novicius Subco which was subsequently converted (the “Debt Conversion”) into 839,790 units of Novicius Subco at CAD$0.44 per unit (the “Debt Conversion Units”). Each Debt Conversion Unit was comprised of one common share of Novicius Subco (a “Debt Conversion Share”) and one Novicius Subco purchase warrant (“Novicius Subco Warrants”). In accordance with the Definitive Agreement, upon close of the Transaction, the Debt Conversion Shares were exchanged for 839,790 common shares of the Company and the 839,790 Novicius Subco Warrants were exchanged, without additional consideration or action, for the same number of warrants of the Company. Of the deemed proceeds of the Debt Conversion Units of $279,888 related to the assigned indebtedness, $200,651 were assigned to the common shares of Novicius Subco and $79,237 were allocated to the Novicius Subco Warrants.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Transaction disclosed in note 2, <span id="xdx_90E_ecustom--ShareCapitalDescription_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember" title="Share Capital description">Grown Rogue Canada, completed a brokered private placement of 6,193,917 subscription receipts (the “Brokered Subscription Receipts”) for gross proceeds of CAD$2,725,323 ($2,064,377). Under its terms, each Brokered Subscription Receipt is automatically converted and immediately cancelled, without any further action by the holder of such Brokered Subscription Receipt, and for no additional consideration, into one unit of Grown Rogue Canada (the “Grown Rogue Canada Units”) upon the satisfaction of the following conditions, among others: (a) the completion of the acquisition of all outstanding units of Grown Rogue by the Company; (b) requisite shareholder and regulatory approvals of the Transaction including, but not limited to, conditional approval of the Exchange for the listing of the Shares issuable in connection thereto; and (c) all documents and instruments have been tabled for the concurrent closing of the Transaction (the “Closing”). Each Grown Rogue Canada Unit consists of one share in the capital of Grown Rogue Canada (the “Grown Rogue Canada Shares”) and one Grown Rogue Canada common share purchase warrant (the “Grown Rogue Canada Warrants”).The Grown Rogue Canada Shares and Grown Rogue Canada Warrants issued upon conversion of the Brokered Subscription Receipts were immediately exchanged, without additional consideration or action, for common shares and warrants of the Company upon close of the Transaction. Of the gross proceeds of $2,064,377, $584,430 was allocated to the Grown Rogue Canada Warrants.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the Grown Rogue Canada Warrants of $584,430 was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfAssumptionTableTextBlock_zZ8TmOMIgKSc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Share Capital (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8BC_zwuMH1EP1bDi" style="display: none">Schedule of assumption</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--ExpectedDividendYield_c20181101__20191031" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_ecustom--RiskfreeInterestRate_dp_c20181101__20191031_zJixMIZSt0c3" title="Risk-free interest rate">1.710</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--ExpectedLife_dtY_c20181101__20191031_zhKaM6QbzeE8" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--ExpectedVolatility_dp_c20181101__20191031_fKg_____z5HMqUE13K6d" title="Expected volatility">100</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%*</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0D_zMrS24pwg7ob" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1C_zVIpqKSqDZB9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A4_zm2U1Z3Mp2f" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the issuance of the Grown Rogue Canada Units, Grown Rogue Canada paid cash commissions and expenses of $<span id="xdx_905_ecustom--CashCommissionsAndExpenses_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" title="Cash commissions and expenses">200,567</span>, of which $143,786 was allocated to the Grown Rogue Canada shares and $56,781 was allocated to the Grown Rogue Canada Warrants. Grown Rogue also issued 757,125 Grown Rogue Canada Broker Warrants with each Grown Rogue Canada Broker Warrant entitling the holder to acquire one Grown Rogue Canada Unit at an exercise price of CAD$0.44 per Grown Rogue Canada Unit for a period of 24 months. Of the fair value of the Grown Rogue Canada Broker Warrants of $133,690, $50,508 was allocated to the Grown Rogue Canada shares and $19,871 was allocated to the Grown Rogue Canada Warrants. The remaining $<span id="xdx_904_ecustom--TransactionCost_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" title="Transaction cost">63,311</span> was expensed as a transaction cost in relation to the Transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Transaction disclosed in note 2, the Company issued <span id="xdx_902_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pdd" title="Number of common shares issued">100,000</span> common shares to a director of Grown Rogue Canada a payment for services rendered. The fair value of the common shares was estimated to by $<span id="xdx_902_ecustom--FairValueOfCommonShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" title="Fair value of common shares">23,860</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with various service agreements, the Company issued <span id="xdx_90B_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VariousServiceAgreementsMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pdd" title="Number of common shares issued">1,035,500</span> common shares to officers and directors resulting in an aggregate fair value of $<span id="xdx_904_ecustom--FairValueOfCommonShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VariousServiceAgreementsMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" title="Fair value of common shares">255,360</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with various debt settlement agreements, the Company issued <span id="xdx_90C_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VariousDebtSettlementAgreementsMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pdd" title="Number of common shares issued">530,818</span> common shares to service providers with an aggregate fair value of $<span id="xdx_90C_ecustom--FairValueOfCommonShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VariousDebtSettlementAgreementsMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" title="Fair value of common shares">121,587</span>. In connection with the debt settlements, the Company incurred a loss on debt settlement of $<span id="xdx_908_ecustom--LossOnDebtSettlement_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--VariousDebtSettlementAgreementsMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" title="Loss on debt settlement">4,942</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019Q4 | grin |
Common Shares Outstanding
CommonSharesOutstanding
|
3773689 | shares |
| CY2019 | grin |
Expected Dividend Yield
ExpectedDividendYield
|
Nil | |
| CY2019 | grin |
Riskfree Interest Rate
RiskfreeInterestRate
|
0.01710 | pure |
| CY2019 | grin |
Expected Life
ExpectedLife
|
P2Y | |
| CY2019 | grin |
Expected Volatility
ExpectedVolatility
|
1 | pure |
| CY2019 | grin |
Disclosure Of Warrants Explanatory
DisclosureOfWarrantsExplanatory
|
<p id="xdx_80A_ecustom--DisclosureOfWarrantsExplanatory_zzItOoqKvYV7" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_z3wodry8qCVc">Warrants</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the warrant activities for the year ended October 31, 2019:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfWarrantActivitiesTableTextBlock_zLlu2M2bOgFb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BA_zk8RPijJ5Fu7" style="display: none">Schedule of warrant activities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted Average<br/> Exercise Price</span></td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Balance - November 01, 2018</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_982_ecustom--ClassOfWarrantOrRightOutstanding1_iS_c20181101__20191031_zZgvo0s8cASc" style="width: 9%; text-align: right" title="Number of Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif">148,722</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_98B_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iS_c20181101__20191031_zEdKbVWcNbod" style="width: 9%; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at beginning"><span style="font-family: Times New Roman, Times, Serif">7.39</span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued in connection with the Transaction (i, ii, vi, vii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--ClassOfWarrantOrRightIssued_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Issued in connection with the Transaction"><span style="font-family: Times New Roman, Times, Serif">11,288,149</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_985_ecustom--ClassOfWarrantOrRightAverageExercisePriceIssued_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issued in connection with the Transaction"><span style="font-family: Times New Roman, Times, Serif">0.55</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued pursuant to subscription receipts (iii, iv)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_986_ecustom--WarrantsIssuedPursuantToSubscriptionReceipts_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issued pursuant to subscription receipts"><span style="font-family: Times New Roman, Times, Serif">9,964,940</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--WeightedAverageExercisePriceIssuedPursuantToSubscriptionReceipts_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issued pursuant to subscription receipts"><span style="font-family: Times New Roman, Times, Serif">0.55</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued in connection with convertible debentures (vii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_988_ecustom--WarrantsIssuedInConnectionWithConvertibleDebentures_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issued in connection with convertible debentures"><span style="font-family: Times New Roman, Times, Serif">3,409,091</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--WeightedAverageExercisePriceIssuedInConnectionWithConvertibleDebentures_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issued in connection with convertible debentures"><span style="font-family: Times New Roman, Times, Serif">0.55</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued to brokers (v)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_989_ecustom--WarrantsIssuedToBrokers_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issued to brokers"><span style="font-family: Times New Roman, Times, Serif">757,125</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98C_ecustom--WeightedAverageExercisePriceIssuedToBrokers_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issued to brokers"><span style="font-family: Times New Roman, Times, Serif">0.44</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Issued to terminate purchase agreement (viii)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--WarrantsIssuedToTerminatePurchaseAgreement_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issued to terminate purchase agreement"><span style="font-family: Times New Roman, Times, Serif">2,148,117</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--WeightedAverageExercisePriceIssuedToTerminatePurchaseAgreement_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issued to terminate purchase agreement"><span style="font-family: Times New Roman, Times, Serif">0.44</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expired</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_987_ecustom--ClassOfWarrantOrRightExpired_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants expired"><span style="font-family: Times New Roman, Times, Serif">(131,539</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_981_ecustom--ClassOfWarrantOrRightAverageExercisePriceExpired_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Warrants expired"><span style="font-family: Times New Roman, Times, Serif">(6.52</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Issuance costs</span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--WarrantsIssuanceCosts_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants Issuance costs"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl2693">-</span></span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td> <td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif">Balance - October 31, 2019</span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--ClassOfWarrantOrRightOutstanding1_iE_c20181101__20191031_zxXTcrih1PCi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of Warrants outstanding at ending"><span style="font-family: Times New Roman, Times, Serif">27,584,605</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="padding-bottom: 1pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td> <td id="xdx_985_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iE_c20181101__20191031_zhRbMYkwy3C7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at ending"><span style="font-family: Times New Roman, Times, Serif">0.53</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A6_zwELYvIBbvjb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 839,790 warrants in exchange for the same amount of Novicius Subco warrants as disclosed in note 14(iii). Each Novicius Subco Warrant was exercisable into one common share at an exercise price of CAD$0.55 per share for 24 months.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the Novicius Subco Warrants of $<span id="xdx_902_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pp0p0" title="Fair value of warrants">79,237</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfNoviciousSubcoWarrantsTableTextBlock_zOn9Bvq3Uab1" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="display: none; vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span id="xdx_8B3_zQiXmC2zGQT7">Schedule of novicious subco warrants</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_984_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; width: 88%; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_904_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zsMpyZepwqDi" title="Risk-free interest rate">1.710</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zZoUX52dc4Kj" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_fKg_____z8l6zxQEJ3f1" title="Expected volatility">100</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%*</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F08_zipyYXJzqPxa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F17_zT2ugeuUPIIa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A5_zPn0MRZq3cmh" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 1,675,179 warrants in exchange for the same amount of GR Unlimited warrants disclosed in note 17(ii). Each warrant shall be exercisable period of two years following the date of option exercise (“the Expiration Date”); provided, however, that the expiration date shall be automatically extended for an additional three years (the “Extended Period”) if, during the initial two-year term the Company does not raise at least $18,000,000 in additional equity capital at an effective price per common unit at or above $0.70 (a “Qualified Offering”); and provided further, that the Company has the right, only during the Extended Period, if any, and only following the exercise of the Option, to accelerate the expiration date to forty-five days following written notice to the holder if during the Extended Period the Company closes a Qualified Offering.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_903_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_pp0p0" title="Fair value of warrants">152,798</span> was charged to contributed surplus and was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfFairValueOfWarrantsContributedSurplusTableTextBlock_zNmNKkPr8Iu7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span id="xdx_8B8_zHlcFSfobpHd" style="display: none">Schedule of fair Value of warrants contributed surplus</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_983_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; width: 88%; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zmKIbIvnpE0a" title="Risk-free interest rate">1.710</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_z4looIScExyi" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_fKg_____zzqwkBuABo17" title="Expected volatility">100</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%*</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0F_ztXJjSebRbl4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1B_zfPBwGBa4pol" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A8_zLLAKzVrRLW1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 3,771,023 warrants in exchange for the same amount of GR Unlimited warrants disclosed in note 13(xviii). Each warrant allows the holder to purchase one common share of the Company at an exercise price of CAD$0.55 per unit for a period of 24 months.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_905_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_pp0p0" title="Fair value of warrants">360,818</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfFairValueOfWarrantsAtTheGrantDateBasedTableTextBlock_z9kdvuL1I0Bk" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B0_zmTWNWuyYcMf" style="display: none">Schedule of fair value of warrants at the grant date based</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98D_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_zBsVsCxMASt3" title="Risk-free interest rate">1.710</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_zuf6Ol3mHKW2" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_fKg_____zIAIfsiWtU27" title="Expected volatility">100</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%*</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0D_z0aNHSAJ4zlk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1C_zeRwomC2e3L6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A2_zHY0dkF1oekh" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 6,193,917 warrants in exchange for the same amount of Grown Rogue Canada warrants disclosed in note 14(iv). Each warrant allows the holder to purchase one common share of the Company at an exercise price of CAD$0.55 per unit for a period of 24 months.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_908_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_pp0p0" title="Fair value of warrants">584,430</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfFairValueOfWarrantsOneAtTheGrantDateBasedTableTextBlock_zzf6V9e8vAI7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span id="xdx_8BB_zlSFw8cgHbmk" style="display: none">Schedule of fair value of warrants one at the grant date based</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td id="xdx_98A_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; width: 88%; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td> <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_zvfT9rOqFdr8" title="Risk-free interest rate">1.710</span></span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected life</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_zkeRdHuyynhi" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; text-align: left; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_fKg_____zlVMeSjw2YXk" title="Expected volatility">100</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%*</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif"> </span></p> <div style="margin-top: 0pt; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0D_zMpbPdWcJbs3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1D_zqlziV8IG4bj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8AA_zX9Y5Q5TsUse" style="margin-top: 0; margin-bottom: 0"> </p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 757,125 broker warrants in exchange for the same amount of Grown Rogue Canada broker warrants disclosed in note 14(iv). Each warrant allows the holder to purchase one unit of the Company at an exercise price of CAD$0.44 per unit for a period of 24 months. Each unit contains one common share of the Company and one warrant entitling the holder to acquire one common share of the Company at an exercise price of CAD$0.55 per unit for a period of 24 months.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the GR Broker Warrants of $<span id="xdx_905_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_pp0p0" title="Fair value of warrants">133,690</span> was accounted for as equity issuance costs with $121,354 and $12,336 allocated against the proceeds of the shares and warrants, respectively. The fair value was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfTheGRBrokerWarrantsTableTextBlock_zzVPhcnHbgWh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 5)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B4_zj7aFwSFv6C8" style="display: none">Schedule of fair value of the GR broker warrants</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember" style="text-align: right" title="Expected dividend yield">Nil</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_zszVgyGpwl69" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_zpjZyLNaR4Gh" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_fKg_____zbN7Fz6tHSK" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0D_zEzIFvC6X2k3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F19_zI9kt9ZGgi2a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A3_z9RLE30qrWRl" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 3,409,091 warrants in exchange for the same amount of Grown Rogue Canada warrants that were issued to subscribers of the GR Unlimited convertible debenture offering disclosed in note 12 (ii). Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.55 per unit for a period of 24 months.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_902_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_pp0p0" title="Fair value of warrants">321,654</span> was expensed as transaction costs and was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfFairValueOfWarrantsAsTransactionCostsTableTextBlock_z8OizpnGm8u3" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B2_zfHg13jMVnuc" style="display: none">Schedule of fair value of warrants as transaction costs</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_zbQeq5iYAjKh" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_zJHd8vCr0aS6" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_fKg_____z8fmslMXNJz" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F08_zVaKLUUWShk8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td id="xdx_F13_zqZpMLT2Ps1h" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A7_zHQlkAMWD7w6" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 5,364,089 warrants in exchange for the same amount of Grown Rogue Canada warrants that were issued to certain investors prior to the acquisition of Grown Rogue Canada. Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.55 per unit for a period of 24 months. In the event that the share price of the Company closes at or above CAD$0.70 per share for a period of ten (10) consecutive trading days on the CSE, the Company has the right to accelerate the expiry of the warrants to a date that is not less than 30 days from the date of delivery of a notice to the holder announcing the exercise of the acceleration right.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_90A_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_pp0p0" title="Fair value of warrants">893,646</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfFairValueOfWarrantsTwoAtGrantDateBasedTableTextBlock_zR0fh4Ehfi43" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 7)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B6_zVzttNbkSwie" style="display: none">Schedule of fair value of warrants two at grant date based</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_zWdk3RoqBLa" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_zmK5zq3PEq25" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_fKg_____z5qLuiZtsehg" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F01_zIxPUSXbpjl8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F12_zfE2Cstq9ufe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A4_z8R0UBsPColl" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 3,409,091 warrants to subscribers of the convertible debenture offering disclosed in note 12(i). Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.55 per unit for a period of 24 months.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_903_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_pp0p0" title="Fair value of warrants">376,594</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfFairValueOfWarrantsThreeAtGrantDateBasedTableTextBlock_zroaTAh94pxd" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 8)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8BA_zRznVr3hVHd5" style="display: none">Schedule of fair value of warrants three at grant date based</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_zLhaTj9k0EAc" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_zXSVKET3e9Ng" title="Expected life">2.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_fKg_____zqxxMN0uD7Ue" title="Expected volatility">101</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F07_zzOhyAl65DV" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F13_zipn8virxNp8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A9_zpWMefjOkYTd" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">viii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issued 2,148,117 warrants to finalize a termination agreement (note 27). Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.44 per unit for a period of 48 months. Of these warrants, 859,247 vest immediately, with the remaining 1,288,870 vesting upon certain events relating to the activities of another party in the Michigan cannabis industry.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants of $<span id="xdx_902_ecustom--FairValueOfWarrants_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_pp0p0" title="Fair value of warrants">193,438</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfFairValueOfWarrantsFourAtGrantDateBasedTableTextBlock_zQqLQDAQDjz2" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 9)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B4_zKsl3UJBxZuk" style="display: none">Schedule of fair value of warrants four at grant date based</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_zaGmhNCzXj22" title="Risk-free interest rate">1.640</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_zAo15JpT0TI5" title="Expected life">4.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_fKg_____z835AVGc59ci" title="Expected volatility">101</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F09_zyRmGNaFFAp4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1A_zxeIAgl87Bx8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A9_zchmhQXpMcmi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants that vested of $<span id="xdx_904_ecustom--FairValueOfWarrantsVested_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pp0p0" title="Fair value of the warrants vested">77,014</span> have been expensed as an acquisition cost on the statement of loss and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the following Warrants were issued and outstanding:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfWarrantIssuedAndOutstandingTableTextBlock_zOuVSnnYvMpa" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 10)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_8B0_zd1EeB7ijtVj" style="display: none">Schedule of warrant issued and outstanding</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise Price</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Warrants Outstanding</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Remaining Contractual Life (Years)</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_pdd" style="width: 9%; text-align: right" title="Exercise Price">14.00</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_pdd" style="width: 9%; text-align: right" title="Warrants Outstanding">17,183</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_900_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_zTRgXENCWCEi" title="Remaining Contractual Life (Years)">0.08</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 64%; text-align: center"><span id="xdx_900_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member" title="Expiry Date">November 30, 2019</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td> <td id="xdx_982_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_pdd" style="text-align: right" title="Exercise Price">0.44</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_pdd" style="text-align: right" title="Warrants Outstanding">757,125</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_900_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_zaVnhJjD33si" title="Remaining Contractual Life (Years)">1.04</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center"><span id="xdx_901_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member" title="Expiry Date">November 15, 2020</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td> <td id="xdx_983_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_pdd" style="text-align: right" title="Exercise Price">0.55</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_pdd" style="text-align: right" title="Warrants Outstanding">21,253,089</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_904_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_zdBoZEuRV9t2" title="Remaining Contractual Life (Years)">1.04</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member" title="Expiry Date">November 15, 2020</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td> <td id="xdx_980_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_pdd" style="text-align: right" title="Exercise Price">0.55</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_pdd" style="text-align: right" title="Warrants Outstanding">3,409,091</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_906_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_zqCTZiNG6OBh" title="Remaining Contractual Life (Years)">1.5</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member" title="Expiry Date">May 1, 2021</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td> <td id="xdx_981_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_pdd" style="text-align: right" title="Exercise Price">0.44</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98A_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants Outstanding">2,148,177</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_zAVwkRoYRiJh" title="Remaining Contractual Life (Years)">3.66</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90C_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member" title="Expiry Date">June 28, 2023</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_986_ecustom--WarrantsOutstanding_c20191031_pdd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Warrants Outstanding">27,584,665</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_907_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zQf3VKfbrDp3" title="Remaining Contractual Life (Years)">1.13</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="text-align: center; padding-bottom: 1pt"> </td></tr> </table> <p id="xdx_8AC_z2niXy2xVxTi" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2018Q4 | grin |
Class Of Warrant Or Right Outstanding1
ClassOfWarrantOrRightOutstanding1
|
148722 | shares |
| CY2018Q4 | grin |
Class Of Warrant Or Right Exercise Price Of Warrants Or Rights3
ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3
|
7.39 | |
| CY2019Q4 | grin |
Class Of Warrant Or Right Outstanding1
ClassOfWarrantOrRightOutstanding1
|
27584605 | shares |
| CY2019Q4 | grin |
Class Of Warrant Or Right Exercise Price Of Warrants Or Rights3
ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3
|
0.53 | |
| CY2018Q4 | grin |
Startup Costs
StartupCosts
|
200231 | usd |
| CY2019Q4 | grin |
Warrants Outstanding
WarrantsOutstanding
|
27584665 | shares |
| CY2019 | grin |
Disclosure Of Shares To Be Issued Explanatory
DisclosureOfSharesToBeIssuedExplanatory
|
<p id="xdx_809_ecustom--DisclosureOfSharesToBeIssuedExplanatory_zLiRA3wwHIhh" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82A_zwrYswdsfMU7">Shares to be issued</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018, GR Unlimited received aggregate proceeds of CAD$923,630 ($<span id="xdx_90B_ecustom--ProceedsOfSubscriptionReceipts_pp0p0_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zBpAYFZu6ome" title="Proceeds of subscription receipts">720,516</span>) for <span id="xdx_904_ecustom--NumberOfSubscriptionReceipts_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pdd" title="Number of subscription receipts">2,099,159</span> Subscription Receipts related to the financing disclosed in note 15(xxvi). Each Subscription Receipt includes one common unit of GR Unlimited, and one purchase warrant of GR Unlimited. Each purchase warrant is exercisable at the option of the holder to purchase one common unit of GR Unlimited at a price of CAD$<span id="xdx_903_eifrs-full--WeightedAverageSharePrice2019_uCADPShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zvcwP6WYJQ26" title="Share Price">0.55</span> per common unit for a period of two years from the time GR Unlimited completes a transaction whereby all of the equity instruments of the issuer are acquired by a Reporting Issuer in exchange for common shares of the Reporting Issuer. During the year ended October 31, 2019, GR Unlimited received additional proceeds of CAD$735,620 ($<span id="xdx_90C_ecustom--ProceedsFromFinancing_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" title="Proceeds from financing">554,000</span>) in connection with the financing. During the year ended October 31, 2019, GR Unlimited issued the Subscription Receipts.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company and one of its vendors agreed to settle outstanding accounts payable of $<span id="xdx_90C_ecustom--SharesToBeIssued_c20191031_pp0p0" title="Shares to be issued">5,136</span> through the issuance of common shares of the Company. As at October 31, 2019, these shares had yet to be issued.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019Q4 | grin |
Shares To Be Issued
SharesToBeIssued
|
5136 | usd |
| CY2019 | grin |
Unit Purchase Option Explanatory
UnitPurchaseOptionExplanatory
|
<p id="xdx_802_ecustom--UnitPurchaseOptionExplanatory_zxFwTxjiXdL4" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82C_zezXlFCknAQ">Unit Purchase Options</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018, GR Unlimited granted an option to purchase <span id="xdx_902_ecustom--PurchaseOfOptionGranted_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__ifrs-full--OptionPricingModelMember_pdd" title="Purchase of option, granted">2,727,250</span> common units of the Company for an aggregate amount of CAD$<span id="xdx_906_ecustom--AggregateAmountOfOption_pp0p0_uCAD_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__ifrs-full--OptionPricingModelMember_z6oBgBCJh8Yc" title="Aggregate amount of option">54,545</span> at any point prior to December 31, 2018. The exercise of the option is contingent upon the optionee having invested a minimum of CAD$<span id="xdx_906_ecustom--CashInSecurities_iI_pp0p0_uCAD_c20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_z7kPvt1yDOkh" title="Cash in securities">1,050,000</span> of cash in securities of another party. As at October 31, 2018, this minimum investment had been completed. During the year ended October 31, 2019, GR Unlimited issued <span id="xdx_90E_ecustom--NumberOfOptionPartialExercised_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_pdd" title="Number of option partial exercised">727,250</span> common units in connection with the partial exercise of the option. The remaining portion of the option expired.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the option of $871,230 was expensed as a finance charge expense during the year ended October 31, 2018 and was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfGrantDateBasedOnTheBlackScholesPricingModel_zgfKbMrPcDA9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Unit Purchase Options (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B8_z49dmDfKnBW3" style="display: none">Schedule of grant date based on the Black-Scholes pricing model</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--ExpectedDividendYield_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zz3579kI50Al" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_ztWumFt7ANKd" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zwjcVeVB9OHk" title="Expected life">5.5</span> months</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_fKg_____zxS174W5tjk2" title="Expected volatility">99</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0C_zOlTL1Ss0wh9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F11_z47aweg9D9M8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8AA_zbcGPW9B2v25" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018, <span id="xdx_905_ecustom--OptionsDescription_c20171101__20181031" title="Options, description">GR Unlimited received proceeds of CAD$649,351 ($500,000) in exchange for an option to acquire 1,475,979 common units and warrants to purchase a further 1,675,979 common units. Each warrant shall be exercisable period of two years following the date of option exercise (“the Expiration Date”); provided, however, that the expiration date shall be automatically extended for an additional three years (the “Extended Period”) if, during the initial two-year term GR Unlimited does not raise at least $18,000,000 in additional equity capital at an effective price per common unit at or above $0.70 (a “Qualified Offering”); and provided further, that GR Unlimited has the right, only during the Extended Period, if any, and only following the exercise of the Option, to accelerate the expiration date to forty-five days following written notice to the holder if during the Extended Period GR Unlimited closes a Qualified Offering.</span> During the year ended October 31, 2019, GR Unlimited issued the common units and warrants pursuant to the exercise of the option.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2018, GR Unlimited granted an option to purchase <span id="xdx_90A_ecustom--PurchaseOfOptionGranted_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_pdd" title="Purchase of option, granted">2,000,000</span> common units of GR Unlimited for an aggregate amount of CAD$<span id="xdx_90D_ecustom--AggregateAmountOfOption_pp0p0_uCAD_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zYBcWoAE5MS7" title="Aggregate amount of option">40,000</span> at any point prior to December 31, 2018. The exercise of the option is contingent upon the optionee having invested a minimum of CAD$<span id="xdx_909_ecustom--CashInSecurities_iI_pp0p0_uCAD_c20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zw0eNDN3W521" title="Cash in securities">1,050,000</span> of cash in securities of another party. As at October 31, 2018, this minimum investment had been completed. During the year ended October 31, 2019, GR Unlimited issued <span id="xdx_907_ecustom--NumberOfOptionPartialExercised_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_pdd" title="Number of option partial exercised">2,000,000</span> common units pursuant to the exercise of the option.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0.22in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the option of $639,259 was expensed as a finance charge expense during the year ended October 31, 2018 and was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfFinanceChargeExpenseEstimated_zAqPyLwVlYxc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Unit Purchase Options (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B3_zpiBnQHTgPxc" style="display: none">Schedule of finance charge expense and was estimated</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zBqWB4AFLImf" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zNrQx641R4xj" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zGK2L3gZvVT3" title="Expected life">2.0</span> months</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_fKg_____zAqLN7StCwmf" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0A_zmmvSbAPG9N8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F12_zIfsKpIXmg59" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8AF_zhPB5FgtoFz9" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | grin |
Schedule Of Grant Date Based On The Black Scholes Pricing Model
ScheduleOfGrantDateBasedOnTheBlackScholesPricingModel
|
<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfGrantDateBasedOnTheBlackScholesPricingModel_zgfKbMrPcDA9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Unit Purchase Options (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B8_z49dmDfKnBW3" style="display: none">Schedule of grant date based on the Black-Scholes pricing model</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--ExpectedDividendYield_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zz3579kI50Al" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_ztWumFt7ANKd" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zwjcVeVB9OHk" title="Expected life">5.5</span> months</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_fKg_____zxS174W5tjk2" title="Expected volatility">99</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0C_zOlTL1Ss0wh9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F11_z47aweg9D9M8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> | |
| CY2018 | grin |
Options Description
OptionsDescription
|
GR Unlimited received proceeds of CAD$649,351 ($500,000) in exchange for an option to acquire 1,475,979 common units and warrants to purchase a further 1,675,979 common units. Each warrant shall be exercisable period of two years following the date of option exercise (“the Expiration Date”); provided, however, that the expiration date shall be automatically extended for an additional three years (the “Extended Period”) if, during the initial two-year term GR Unlimited does not raise at least $18,000,000 in additional equity capital at an effective price per common unit at or above $0.70 (a “Qualified Offering”); and provided further, that GR Unlimited has the right, only during the Extended Period, if any, and only following the exercise of the Option, to accelerate the expiration date to forty-five days following written notice to the holder if during the Extended Period GR Unlimited closes a Qualified Offering. | |
| CY2018Q4 | grin |
Inventory Deferred Tax
InventoryDeferredTax
|
48498 | usd |
| CY2019 | grin |
Schedule Of Finance Charge Expense Estimated
ScheduleOfFinanceChargeExpenseEstimated
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfFinanceChargeExpenseEstimated_zAqPyLwVlYxc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Unit Purchase Options (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B3_zpiBnQHTgPxc" style="display: none">Schedule of finance charge expense and was estimated</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zBqWB4AFLImf" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zNrQx641R4xj" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zGK2L3gZvVT3" title="Expected life">2.0</span> months</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_fKg_____zAqLN7StCwmf" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F0A_zmmvSbAPG9N8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F12_zIfsKpIXmg59" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> | |
| CY2019 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfIncomeTaxExplanatory_z35FDZOmCoL" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_823_z6Zj41K3eiSf">Income Taxes</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income Tax Expense</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reconciles income taxes calculated at combined United States Federal/state tax rates with the income tax recovery in the consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zGuZ2Gj4R1z3" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B0_zf07SM5hcJWg" style="display: none">Schedule of income tax recovery</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20181101_20191031" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20171101_20181031" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20161101_20171031" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_ecustom--IncomeLossBeforeIncomeTaxes_zbESmnMSl6Jb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Income (loss) before income taxes</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(9,476,934</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(7,509,986</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(302,397</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ExpectedIncomeTaxRecoveryPercentage_dp_zionBSAKmo41" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Effective income tax rate (%)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27.25</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27.60</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27.60</td> <td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_406_ecustom--ExpectedIncomeTaxRecovery_zqtbUD7GVeb3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected income tax recovery</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(2,582,166</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(2,072,756</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(83,462</td> <td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--LossIncomeRelatedToEntitiesTaxedAsPartnerships_zgXzoVKdUxV8" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Loss (income) related to entities taxed as partnerships</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2977">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,648,189</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">83,462</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--TemporaryDifferencesRelatedToInventoryValuation_z0PdFXyQIv32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to inventory valuation</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(142,025</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(24,262</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2983">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TemporaryDifferencesRelatedToStartupCosts_zRVCyMXU1Trk" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to start-up costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">99,029</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2986">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2987">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TemporaryDifferencesRelatedToTransactionCosts_zqxXhpwgn1Tc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to Transaction costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">320,709</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2990">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2991">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NondeductibleExpenses_zrduVfsK1zGa" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Non-deductible expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,059,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">29,378</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2995">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TemporaryDifferencesRelatedToCostOfGoodsSold_zNN2TQnyJHm7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to cost of goods sold</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">172,517</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">245,410</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2999">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--UnrealizedGainOnBiologicalAssets_ztKXZGSDeRlg" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Unrealized gain on biological assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(134,720</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(149,413</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3003">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareIssuanceCosts_zqBLrfq4s9z4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Share issuance costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(13,457</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3006">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3007">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized_zTRR1gwcWHWf" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Losses and other deductions for which no benefit has been recognized</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,220,830</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">323,454</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3011">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_zY8uz3xc4em7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Income tax expense (recovery)</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3013">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3014">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3015">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z0331U4jMaH5" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">ii)</td><td style="text-align: justify">Deferred Taxes</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The temporary differences that give rise to deferred income tax assets and deferred income tax liabilities are presented below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfDeferredTaxesExplanator_z5JsQL4ODXfk" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_zvdJI90M7ysd" style="display: none">Schedule of Deferred Taxes</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20191031" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20181031" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DeferredTaxAssetsAndLiabilitiesAbstract_iB_zuUiWhE4Mz39" style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Deferred tax assets</td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_ecustom--StartupCosts_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Start up costs</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">299,259</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">200,231</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--InventoryDeferredTax_i01I_zGXkUw0dGb29" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Inventory</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">24,349</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">48,498</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--BiologicalAssetFairValueAdjustment_i01I_zSKyejL7IXs1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Biological asset fair value adjustment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3028">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(149,955</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--NetOperatingLossCarryforwards_i01I_zzYTwbliCPNl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Net operating loss carry-forwards</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,307,529</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">335,701</td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsShareIssuanceCosts_i01I_zPc7wKfAPM5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Share issuance costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,226</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3035">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsTransactionCosts_i01I_z6Rk84Jpdgci" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Transaction costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">331,164</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3038">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsAllowanceForDoubtfulAccounts_i01I_zNCS5sOnN8ah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3040">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">29,485</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,972,527</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">463,960</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxesNotRecognized_i01NI_di_zkaBuaIUG7ti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Deferred taxes not recognized</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,972,527</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(463,960</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--NetDeferredTaxAssets_i01I_z0b4dJXutZSg" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Net deferred tax assets</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3046">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3047">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_znTN1XCeBiGj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred income tax liabilities result primarily from amounts not deductible for accounting purposes until future periods. Deferred income tax assets result primarily from operating tax loss carry forwards and have been offset against deferred income tax liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As the Company operates in the cannabis industry, it is subject to the limits of United States Internal Revenue Code Section 280E under which the Company is only allowed to deduct expenses directly related to sales of product. This results in permanent differences between ordinary and necessary business expenses deemed non-allowable under United States Internal Revenue Code Section 280E.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Federal and Oregon tax laws impose restrictions on net operating loss carryforwards in the event of a change in ownership of the Company, as defined by the United States Internal Revenue Code Section 382. The Company does not believe that a change in ownership, as defined by United States Internal Revenue Code Section 382, has occurred but a formal study has not been completed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory
DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zGuZ2Gj4R1z3" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Income Taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B0_zf07SM5hcJWg" style="display: none">Schedule of income tax recovery</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20181101_20191031" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20171101_20181031" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20161101_20171031" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_ecustom--IncomeLossBeforeIncomeTaxes_zbESmnMSl6Jb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Income (loss) before income taxes</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(9,476,934</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(7,509,986</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(302,397</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ExpectedIncomeTaxRecoveryPercentage_dp_zionBSAKmo41" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Effective income tax rate (%)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27.25</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27.60</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27.60</td> <td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_406_ecustom--ExpectedIncomeTaxRecovery_zqtbUD7GVeb3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected income tax recovery</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(2,582,166</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(2,072,756</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(83,462</td> <td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--LossIncomeRelatedToEntitiesTaxedAsPartnerships_zgXzoVKdUxV8" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Loss (income) related to entities taxed as partnerships</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2977">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,648,189</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">83,462</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--TemporaryDifferencesRelatedToInventoryValuation_z0PdFXyQIv32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to inventory valuation</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(142,025</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(24,262</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2983">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TemporaryDifferencesRelatedToStartupCosts_zRVCyMXU1Trk" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to start-up costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">99,029</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2986">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2987">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TemporaryDifferencesRelatedToTransactionCosts_zqxXhpwgn1Tc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to Transaction costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">320,709</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2990">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2991">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NondeductibleExpenses_zrduVfsK1zGa" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Non-deductible expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,059,283</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">29,378</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2995">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TemporaryDifferencesRelatedToCostOfGoodsSold_zNN2TQnyJHm7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Temporary differences related to cost of goods sold</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">172,517</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">245,410</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2999">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--UnrealizedGainOnBiologicalAssets_ztKXZGSDeRlg" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Unrealized gain on biological assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(134,720</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(149,413</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3003">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareIssuanceCosts_zqBLrfq4s9z4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Share issuance costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(13,457</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3006">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3007">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized_zTRR1gwcWHWf" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Losses and other deductions for which no benefit has been recognized</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,220,830</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">323,454</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3011">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_zY8uz3xc4em7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Income tax expense (recovery)</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3013">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3014">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3015">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2019 | grin |
Income Loss Before Income Taxes
IncomeLossBeforeIncomeTaxes
|
-9476934 | usd |
| CY2018 | grin |
Income Loss Before Income Taxes
IncomeLossBeforeIncomeTaxes
|
-7509986 | usd |
| CY2017 | grin |
Income Loss Before Income Taxes
IncomeLossBeforeIncomeTaxes
|
-302397 | usd |
| CY2019 | grin |
Expected Income Tax Recovery Percentage
ExpectedIncomeTaxRecoveryPercentage
|
0.2725 | pure |
| CY2018 | grin |
Expected Income Tax Recovery Percentage
ExpectedIncomeTaxRecoveryPercentage
|
0.2760 | pure |
| CY2017 | grin |
Expected Income Tax Recovery Percentage
ExpectedIncomeTaxRecoveryPercentage
|
0.2760 | pure |
| CY2019 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-2582166 | usd |
| CY2018 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-2072756 | usd |
| CY2017 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-83462 | usd |
| CY2018 | grin |
Loss Income Related To Entities Taxed As Partnerships
LossIncomeRelatedToEntitiesTaxedAsPartnerships
|
1648189 | usd |
| CY2017 | grin |
Loss Income Related To Entities Taxed As Partnerships
LossIncomeRelatedToEntitiesTaxedAsPartnerships
|
83462 | usd |
| CY2019 | grin |
Temporary Differences Related To Inventory Valuation
TemporaryDifferencesRelatedToInventoryValuation
|
-142025 | usd |
| CY2018 | grin |
Temporary Differences Related To Inventory Valuation
TemporaryDifferencesRelatedToInventoryValuation
|
-24262 | usd |
| CY2019 | grin |
Temporary Differences Related To Startup Costs
TemporaryDifferencesRelatedToStartupCosts
|
99029 | usd |
| CY2019 | grin |
Temporary Differences Related To Transaction Costs
TemporaryDifferencesRelatedToTransactionCosts
|
320709 | usd |
| CY2019 | grin |
Nondeductible Expenses
NondeductibleExpenses
|
1059283 | usd |
| CY2018 | grin |
Nondeductible Expenses
NondeductibleExpenses
|
29378 | usd |
| CY2019 | grin |
Temporary Differences Related To Cost Of Goods Sold
TemporaryDifferencesRelatedToCostOfGoodsSold
|
172517 | usd |
| CY2018 | grin |
Temporary Differences Related To Cost Of Goods Sold
TemporaryDifferencesRelatedToCostOfGoodsSold
|
245410 | usd |
| CY2019 | grin |
Unrealized Gain On Biological Assets
UnrealizedGainOnBiologicalAssets
|
-134720 | usd |
| CY2018 | grin |
Unrealized Gain On Biological Assets
UnrealizedGainOnBiologicalAssets
|
-149413 | usd |
| CY2019 | grin |
Share Issuance Costs
ShareIssuanceCosts
|
-13457 | usd |
| CY2019 | grin |
Losses And Other Deductions For Which No Benefit Has Been Recognized
LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized
|
1220830 | usd |
| CY2018 | grin |
Losses And Other Deductions For Which No Benefit Has Been Recognized
LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized
|
323454 | usd |
| CY2019 | grin |
Disclosure Of Deferred Taxes Explanator
DisclosureOfDeferredTaxesExplanator
|
<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfDeferredTaxesExplanator_z5JsQL4ODXfk" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Income Taxes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_zvdJI90M7ysd" style="display: none">Schedule of Deferred Taxes</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20191031" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20181031" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DeferredTaxAssetsAndLiabilitiesAbstract_iB_zuUiWhE4Mz39" style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Deferred tax assets</td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_ecustom--StartupCosts_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Start up costs</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">299,259</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">200,231</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--InventoryDeferredTax_i01I_zGXkUw0dGb29" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Inventory</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">24,349</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">48,498</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--BiologicalAssetFairValueAdjustment_i01I_zSKyejL7IXs1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Biological asset fair value adjustment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3028">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(149,955</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--NetOperatingLossCarryforwards_i01I_zzYTwbliCPNl" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Net operating loss carry-forwards</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,307,529</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">335,701</td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsShareIssuanceCosts_i01I_zPc7wKfAPM5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Share issuance costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,226</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3035">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsTransactionCosts_i01I_z6Rk84Jpdgci" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Transaction costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">331,164</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3038">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsAllowanceForDoubtfulAccounts_i01I_zNCS5sOnN8ah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3040">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">29,485</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,972,527</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">463,960</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxesNotRecognized_i01NI_di_zkaBuaIUG7ti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Deferred taxes not recognized</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,972,527</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(463,960</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--NetDeferredTaxAssets_i01I_z0b4dJXutZSg" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Net deferred tax assets</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3046">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3047">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> | |
| CY2019Q4 | grin |
Startup Costs
StartupCosts
|
299259 | usd |
| CY2018Q4 | grin |
Biological Asset Fair Value Adjustment
BiologicalAssetFairValueAdjustment
|
-149955 | usd |
| CY2019Q4 | grin |
Inventory Deferred Tax
InventoryDeferredTax
|
24349 | usd |
| CY2019Q4 | grin |
Net Operating Loss Carryforwards
NetOperatingLossCarryforwards
|
2307529 | usd |
| CY2018Q4 | grin |
Net Operating Loss Carryforwards
NetOperatingLossCarryforwards
|
335701 | usd |
| CY2019Q4 | grin |
Deferred Tax Assets Share Issuance Costs
DeferredTaxAssetsShareIssuanceCosts
|
10226 | usd |
| CY2018Q4 | grin |
Deferred Tax Assets Allowance For Doubtful Accounts
DeferredTaxAssetsAllowanceForDoubtfulAccounts
|
29485 | usd |
| CY2019Q4 | grin |
Deferred Taxes Not Recognized
DeferredTaxesNotRecognized
|
2972527 | usd |
| CY2019Q4 | grin |
Deferred Tax Assets Transaction Costs
DeferredTaxAssetsTransactionCosts
|
331164 | usd |
| CY2018Q4 | grin |
Deferred Taxes Not Recognized
DeferredTaxesNotRecognized
|
463960 | usd |
| CY2019 | grin |
Disclosure Of Stock Options Explanatory
DisclosureOfStockOptionsExplanatory
|
<p id="xdx_80A_ecustom--DisclosureOfStockOptionsExplanatory_ztPtJtPVzhka" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_828_zyWwnl6nkqza">Stock Options</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2019, the Company granted options to purchase 150,000 common shares of the Company to two consultants. Each option allows the holder to purchase one common share of the Company at a price of CAD$0.44 at any point prior to November 30, 2021.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the options of $<span id="xdx_90B_ecustom--FairValueOfOptionsGranted_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_pp0p0" title="Fair value of options granted">25,587</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfFairValueOfOptionTableTextBlock_zqItdndAwPB9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Stock Options (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in"><span id="xdx_8B7_zupklL1JDRc" style="display: none">Schedule of fair value of options</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; width: 88%; text-align: left; padding-left: 0.125in">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zAkvERhZ4LB6" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zZI6Gt2Nk62g" title="Expected life (years)">3.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; vertical-align: top; text-align: left; padding-left: 0.125in">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_fKg_____zPmS8OhqqAD6" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F06_zaAbOjQ5Y8dk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F1C_zbE7h814Zfih" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8A2_z5IK3j6QnFo5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2019, the Company granted options to purchase 500,000 common shares of the Company to two consultants. Each option allows the holder to purchase one common share of the Company at a price of CAD$0.44 at any point prior to January 1, 2022.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the options of $<span id="xdx_90E_ecustom--FairValueOfOptionsGranted_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pp0p0" title="Fair value of options granted">86,493</span> was estimated at the grant date based on the Black-Scholes pricing model, using the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfOptionOneTableTextBlock_zGjq2wncbBa7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Stock Options (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BF_zM4qwQLLCLog" style="display: none">Schedule of fair value of options at the grant date based</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected dividend yield</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember" style="text-align: right" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 88%; text-align: left">Risk-free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zcMihME7Yah6" title="Risk-free interest rate">1.710</span></td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected life</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_z3Xjl3mXFu9" title="Expected life (years)">3.0</span> years</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_fKg_____zZfutqTECpeh" title="Expected volatility">100</span></td> <td style="text-align: left">%*</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <div style="margin-top: 0in; margin-bottom: 0in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span id="xdx_F00_z6wz3R7PY88l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span id="xdx_F14_zxBYyGW45xXc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on the volatility of comparable publicly traded companies</span></td> </tr> </table> <p id="xdx_8AB_zbhNA0WlaPxa" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the following Stock Options were issued and outstanding (all prices are in Canadian Dollars unless otherwise noted):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfStockOptionsWereIssuedAndOutstandingTableTextBlock_zujrbymiCxTk" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Stock Options (Details 2)"> <tr style="vertical-align: bottom"> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span id="xdx_8B7_zBWJe1XGypY3" style="display: none">Schedule of stock options were issued and outstanding</span></td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Exercise Price</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Stock Options Outstanding</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Remaining Contractual Life (Years)</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zKAwcCgSVwx5" style="width: 9%; text-align: right" title="Exercise Price">0.44</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zZsONUGfX4Ri" style="width: 9%; text-align: right" title="Stock Options Outstanding">150,000</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zDRC6FuRHW19" title="Remaining Contractual Life (Years)">2.08</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 64%; text-align: center"><span id="xdx_903_ecustom--OptionExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member" title="Expiry Date">November 30, 2021</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td> <td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_z4UK4EPGdwx8" style="text-align: right" title="Exercise Price">0.44</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_z6lszModKz86" style="border-bottom: Black 1pt solid; text-align: right" title="Stock Options Outstanding">500,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zoNJRcTcMwF2" title="Remaining Contractual Life (Years)">2.17</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_902_ecustom--OptionExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member" title="Expiry Date">January 1, 2022</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20191031_zYi6DGLkksS" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Stock Options Outstanding">650,000</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20181101__20191031_zZSxsRDrFaC" title="Remaining Contractual Life (Years)">2.15</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td> </td> <td style="text-align: center; padding-bottom: 1pt"> </td></tr> </table> <p id="xdx_8A7_zeMSFD0va0S1" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2019Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
650000 | shares |
| CY2019 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P2Y1M24D | |
| CY2019 | grin |
Disclosure Of Changes In Noncash Working Capital Explanatory
DisclosureOfChangesInNoncashWorkingCapitalExplanatory
|
<p id="xdx_80F_ecustom--DisclosureOfChangesInNoncashWorkingCapitalExplanatory_zh9kBDsO6YS9" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82D_zzFen1llAQgc">Changes in Non-cash Working Capital</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The changes to the Company’s non-cash working capital for the periods ended October 31, 2019, 2018 and 2017 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfNonCashWorkingCapitalTableTextBlock_zAiZ9dvmy7w9" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Changes in Non-cash Working Capital (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B3_z0D4hz9ynYSf" style="display: none">Schedule of non cash working capital</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20191031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--NoncashWorkingCapitalMember" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20181031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--NoncashWorkingCapitalMember" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20171031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--NoncashWorkingCapitalMember" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr id="xdx_40C_ecustom--AccountsReceivable_iI_znPyZjZ1V2t3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Accounts receivable</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">98,828</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(221,158</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">(31,750</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--OtherReceivable_iI_ztRzEYvlUa0l" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Other receivable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">20,645</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(52,843</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3121">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InventoryAndBiologicalAssets_iI_z773k1p0VIUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Inventory and biological assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,174,678</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(633,077</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(367,518</td> <td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--PrepaidExpensesAndOtherAssets_iNI_di_zuKSxQMiMYVg" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Prepaid expenses and other assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">211,982</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(136,129</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(43,228</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--AccountsPayableAndAccruedLiabilitiesAmount_iI_zb6EVVJqFlk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Accounts payable and accrued liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(887,903</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,676,027</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">669,742</td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DueToEmployeeDirector_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Due to employee/director</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3135">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3136">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">104,000</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--UnearnedRevenue_iI_zfvvc2WQZfqe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Unearned revenue</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">35,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3140">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3141">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--InterestsPayable_iI_pp0p0_zLvZZfvjVNa4" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest payable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(135,265</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">614,264</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">154,978</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredRentValue_iI_zy7TkypqERW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Deferred rent</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(6,751</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">6,344</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">24,912</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">511,214</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,253,428</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">511,136</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2017Q4 | grin |
Due To Employee Directors
DueToEmployeeDirectors
|
14000 | usd |
| CY2019 | ifrs-full |
Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfCashFlowStatementExplanatory_z23kFURnPSJ" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_825_zkbywVNHfpq">Supplemental Cash Flow Disclosure</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleSupplementalCashFlowTableTextBlock_zjx0I1JnFdRi" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Supplemental Cash Flow Disclosure (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BB_z4w3CXDad4p9" style="display: none">Schedule supplemental cash flow</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20181101__20191031_zrCMMD8nCZIf" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20171101__20181031_zi2eMlWDGKua" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20161101__20171031_zy6CRn2Xm7a1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_ecustom--InterestsPaid_zv55lAmHDiG6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Interest paid</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">310,217</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">128,042</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">7,414</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FairValueOfCommonSharesAndUnitsIssuedForServices_zBqD5uHJSh8j" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Fair value of common shares and units issued for services</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">255,360</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">720,516</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3161">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FairValueOfCommonSharesIssuedAsSettlementOfDebt_zQxzzv3VvMIi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Fair value of common shares issued as settlement of debt</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">121,587</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">500,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3165">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PurchaseOfPropertyAndEquipmentOnAccount_zirkuUawltb4" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Purchase of property and equipment on account</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3167">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3168">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">37,025</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PropertyAndEquipmentAcquiredThroughConvertibleNotePayable_zhEJfaXLBM0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Property and equipment acquired through convertible note payable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3171">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3172">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">139,001</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ConversionOfNotesPayableToCommonUnits_zmwhCoIIIeU" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Conversion of notes payable to common units</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,342,400</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,909,134</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3177">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PrepaymentOfFinanceLease_zUYkZ8XFpmO4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Prepayment of finance lease</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3179">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3180">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,712</td> <td style="text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2019 | grin |
Interests Paid
InterestsPaid
|
310217 | usd |
| CY2018 | grin |
Interests Paid
InterestsPaid
|
128042 | usd |
| CY2017 | grin |
Interests Paid
InterestsPaid
|
7414 | usd |
| CY2019 | grin |
Fair Value Of Common Shares And Units Issued For Services
FairValueOfCommonSharesAndUnitsIssuedForServices
|
255360 | usd |
| CY2018 | grin |
Fair Value Of Common Shares And Units Issued For Services
FairValueOfCommonSharesAndUnitsIssuedForServices
|
720516 | usd |
| CY2019 | grin |
Fair Value Of Common Shares Issued As Settlement Of Debt
FairValueOfCommonSharesIssuedAsSettlementOfDebt
|
121587 | usd |
| CY2018 | grin |
Fair Value Of Common Shares Issued As Settlement Of Debt
FairValueOfCommonSharesIssuedAsSettlementOfDebt
|
500000 | usd |
| CY2017 | grin |
Purchase Of Property And Equipment On Account
PurchaseOfPropertyAndEquipmentOnAccount
|
37025 | usd |
| CY2017 | grin |
Property And Equipment Acquired Through Convertible Note Payable
PropertyAndEquipmentAcquiredThroughConvertibleNotePayable
|
139001 | usd |
| CY2019 | grin |
Conversion Of Notes Payable To Common Units
ConversionOfNotesPayableToCommonUnits
|
1342400 | usd |
| CY2018 | grin |
Conversion Of Notes Payable To Common Units
ConversionOfNotesPayableToCommonUnits
|
1909134 | usd |
| CY2017 | grin |
Prepayment Of Finance Lease
PrepaymentOfFinanceLease
|
4712 | usd |
| CY2019 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
|
<p id="xdx_803_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zOHCEEfRn6wk" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">22.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82C_zttDvkdclOg7">Related Party Transactions</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company incurred the following related party transactions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through its wholly owned subsidiary, GRU Properties, LLC leased a property located in Trail, Oregon owned by the Company’s President and CEO. The lease expires on December 31, 2020. Rent of $<span id="xdx_909_eifrs-full--RentalExpense_c20181101__20191031_pp0p0" title="Rent expense">60,500</span> was included in facility expense for the year ended October 31, 2019 (2018 - $<span id="xdx_907_eifrs-full--RentalExpense_c20171101__20181031_pp0p0" title="Rent expense">65,000</span>, 2017 - $<span id="xdx_905_eifrs-full--RentalExpense_c20161101__20171031_pp0p0" title="Rent expense">50,000</span>). The Company had $<span id="xdx_90F_ecustom--AccountsPayableAndAccruedLiabilities_c20191031_pp0p0" title="Accounts payable and accrued liabilities">63,000</span> (2018 - $<span id="xdx_900_ecustom--AccountsPayableAndAccruedLiabilities_c20181031_pp0p0" title="Accounts payable and accrued liabilities">5,500</span>, 2017 - $<span id="xdx_901_ecustom--AccountsPayableAndAccruedLiabilities_c20171031_pp0p0" title="Accounts payable and accrued liabilities">45,000</span>) owing in accounts payable and accrued liabilities at October 31, 2019.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company incurred employee/director fees of $<span id="xdx_906_ecustom--EmployeedirectorFees_c20181101__20191031_pp0p0" title="Employee/director fees">22,000</span> (2018 - $<span id="xdx_90B_ecustom--EmployeedirectorFees_c20171101__20181031_pp0p0" title="Employee/director fees">48,000</span>, 2017 - $<span id="xdx_909_ecustom--EmployeedirectorFees_c20161101__20171031_pp0p0" title="Employee/director fees">14,000</span>) with an individual related to the Company’s President and CEO. At October 31, 2019, due to employee/director includes $nil <span id="xdx_90F_ecustom--DueToEmployeeDirectors_c20191031_pp0p0" style="display: none" title="Due to employee/ directors">0</span> (October 31, 2018 - $<span id="xdx_90E_ecustom--DueToEmployeeDirectors_c20181031_pp0p0" title="Due to employee/ directors">14,000</span>, October 31, 2017 - $<span id="xdx_909_ecustom--DueToEmployeeDirectors_c20171031_pp0p0" title="Due to employee/ directors">14,000</span>) and accounts payable and accrued liabilities includes $<span id="xdx_903_ecustom--AccountsPayableAndAccruedLiabilities_c20191031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_pp0p0" title="Accounts payable and accrued liabilities">8,000</span> (October 31, 2018 - $<span id="xdx_904_ecustom--AccountsPayableAndAccruedLiabilities_c20181031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_pp0p0" title="Accounts payable and accrued liabilities">12,000</span>, October 31, 2017 - $<span id="xdx_905_ecustom--AccountsPayableAndAccruedLiabilities_c20171031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_pp0p0" title="Accounts payable and accrued liabilities">14,000</span>) payable to this individual.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company incurred fees related to marketing and promotion services of $<span id="xdx_908_ecustom--MarketingAndPromotionServices_c20181101__20191031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Marketing and promotion services">183,674</span> (2018 - $<span id="xdx_90A_ecustom--MarketingAndPromotionServices_c20171101__20181031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Marketing and promotion services">239,568</span>, 2017 - $<span id="xdx_90B_ecustom--MarketingAndPromotionServices_c20161101__20171031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Marketing and promotion services">89,504</span>) from two companies owned by the Company’s Chief Strategy Officer (“CSO”). At October 31, 2019, accounts payable and accrued liabilities includes $<span id="xdx_901_ecustom--AccountsPayableAndAccruedLiabilities_c20191031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Accounts payable and accrued liabilities">6,000</span> (October 31, 2018 - $<span id="xdx_900_ecustom--AccountsPayableAndAccruedLiabilities_c20181031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Accounts payable and accrued liabilities">25,054</span>, October 31, 2017 - $<span id="xdx_90F_ecustom--AccountsPayableAndAccruedLiabilities_c20171031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Accounts payable and accrued liabilities">4,362</span>) payable to these companies.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key management personnel consists of the President and CEO; the CSO; and the CFO of GR Unlimited. The compensation paid or payable to key management for services for the periods ended October 31, 2019 and 2018 is as follows:</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_88F_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zjfCtIMLAyCk" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Related Party Transactions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BE_z6L6mITe59U" style="display: none">Schedule of Related Party Transactions</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20181101__20191031_zZdNvbjeNVWk" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20171101__20181031_zxZ67nqDhfYh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20161101__20171031_z96DPORkoPWd" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_ecustom--SalariesAndConsultingFees_zMQI9ZOC6RFd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Salaries and consulting fees</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">408,500</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">533,568</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">235,504</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SharebasedCompensations_zFkY7BlfWPH2" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Share-based compensation</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">118,840</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3240">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3241">-</span></td> <td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable and accrued liabilities at October 31, 2019 was $<span id="xdx_90D_ecustom--AccountsPayableAndAccruedLiabilities_c20191031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Accounts payable and accrued liabilities">90,000</span> (October 31, 2018 - $<span id="xdx_90C_ecustom--AccountsPayableAndAccruedLiabilities_c20181031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Accounts payable and accrued liabilities">218,690</span>) and due to employee/directors includes $Nil <span id="xdx_90E_ecustom--DueToEmployeeDirectors_c20191031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" style="display: none" title="Due to employee/ directors">0</span>(October 31, 2018 - $<span id="xdx_90D_ecustom--DueToEmployeeDirectors_c20181031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Due to employee/ directors">90,000</span>, October 31, 2017 - $<span id="xdx_90C_ecustom--DueToEmployeeDirectors_c20171031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Due to employee/ directors">90,000</span>) payable to these parties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional related party transactions are disclosed in notes 10(iii), 10(iv), 11(vi), 11(x), 13(vi) and 13(vii)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The transactions are in the normal course of operations and are measured at the exchange amounts being the amounts agreed to by the parties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Rental Expense
RentalExpense
|
60500 | usd |
| CY2018 | ifrs-full |
Rental Expense
RentalExpense
|
65000 | usd |
| CY2017 | ifrs-full |
Rental Expense
RentalExpense
|
50000 | usd |
| CY2019Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
63000 | usd |
| CY2018Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
5500 | usd |
| CY2017Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
45000 | usd |
| CY2019 | grin |
Employeedirector Fees
EmployeedirectorFees
|
22000 | usd |
| CY2018 | grin |
Employeedirector Fees
EmployeedirectorFees
|
48000 | usd |
| CY2017 | grin |
Employeedirector Fees
EmployeedirectorFees
|
14000 | usd |
| CY2019Q4 | grin |
Due To Employee Directors
DueToEmployeeDirectors
|
0 | usd |
| CY2018Q4 | grin |
Due To Employee Directors
DueToEmployeeDirectors
|
14000 | usd |
| CY2019Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
4142489 | usd |
| CY2018Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
3321239 | usd |
| CY2019 | ifrs-full |
Description Of Accounting Policy For Transactions With Related Parties Explanatory
DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
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<table cellpadding="0" cellspacing="0" id="xdx_88F_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zjfCtIMLAyCk" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Related Party Transactions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BE_z6L6mITe59U" style="display: none">Schedule of Related Party Transactions</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20181101__20191031_zZdNvbjeNVWk" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20171101__20181031_zxZ67nqDhfYh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20161101__20171031_z96DPORkoPWd" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_ecustom--SalariesAndConsultingFees_zMQI9ZOC6RFd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Salaries and consulting fees</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">408,500</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">533,568</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">235,504</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--SharebasedCompensations_zFkY7BlfWPH2" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Share-based compensation</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">118,840</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3240">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3241">-</span></td> <td style="text-align: left"> </td></tr> </table> | |
| CY2019 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
408500 | usd |
| CY2018 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
533568 | usd |
| CY2017 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
235504 | usd |
| CY2019 | grin |
Sharebased Compensations
SharebasedCompensations
|
118840 | usd |
| CY2019 | grin |
Disclosure Of Financial Instrument Explanatory
DisclosureOfFinancialInstrumentExplanatory
|
<p id="xdx_803_ecustom--DisclosureOfFinancialInstrumentExplanatory_zcO9MZCTaWPd" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82B_zV21gqnxlavg">Financial Instruments</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Market Risk</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currency Risk</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019, the Company has accounts payable of CAD$<span id="xdx_90F_eifrs-full--TradeAndOtherCurrentPayables_iI_pp0p0_uCAD_c20191031_zQhJiq4v9XBj">564,663 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2018 – $nil), accrued liabilities of CAD$<span id="xdx_90E_ecustom--AccruedLiabilities_iI_pp0p0_uCAD_c20191031_zkYqrtmcrNr2" title="Accrued liabilities">100,435 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2018 - $nil) and convertible debentures of CAD$<span id="xdx_903_ecustom--ConvertibleDebentures_iI_pp0p0_uCAD_c20191031_zcXTUSV5SHA2" title="Convertible debentures">3,000,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2018 - $nil). The Company is exposed to the risk of fluctuation in the rate of exchange between the Canadian Dollar and the United States Dollar. It is management’s opinion that this risk is not material.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest Rate Risk</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At October 31, 2019 and October 31, 2018, the Company’s exposure to interest rate risk relates to long-term debt, convertible promissory notes, and finance lease obligations, but its interest rate risk is limited as the aforementioned financial instruments are fixed interest rate instruments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit Risk</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk is derived from cash and trade accounts receivable. The Company places its cash in deposit with United States financial institutions. The Company has established a policy to mitigate the risk of loss related to granting customer credit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amount of cash and trade accounts receivable represents the Company’s maximum exposure to credit risk, which amounted to $<span id="xdx_900_eifrs-full--TradeReceivables_c20191031_pp0p0" title="Cash and trade accounts receivable">174,114</span> (October 31, 2018 - $<span id="xdx_901_eifrs-full--TradeReceivables_c20181031_pp0p0" title="Cash and trade accounts receivable">1,079,551</span>) as at October 31, 2019. The allowance for doubtful accounts at October 31, 2019 is $<span id="xdx_904_eifrs-full--UtilisationAllowanceAccountForCreditLossesOfFinancialAssets_c20181101__20191031_pp0p0" title="Allowance for doubtful accounts">129,131</span> (October 31, 2018 - $<span id="xdx_906_eifrs-full--UtilisationAllowanceAccountForCreditLossesOfFinancialAssets_c20171101__20181031_pp0p0" title="Allowance for doubtful accounts">106,443</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at October 31, 2019 and October 31, 2018, the Company’s trade accounts receivable were aged as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfExposureToCreditRiskTableExplanatory_zcwvxsXDnCr" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B3_zTaOiPBFCINa" style="display: none">Schedule of exposure to credit risk</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Current</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_988_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">51,672</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_989_eifrs-full--OtherCurrentReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">129,157</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">1-30 days</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">500</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eifrs-full--OtherCurrentReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">114,821</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">31 days- older</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="text-align: right" title="Current">176,147</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherCurrentReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="text-align: right" title="Current">115,373</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--AllowanceForDoubtfulAccounts_iNI_pp0p0_di_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zywavTDQjK8f" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">(129,131</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--AllowanceForDoubtfulAccounts_iNI_pp0p0_di_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_z3nplxX2fEHg" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">(106,443</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td id="xdx_98C_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">99,188</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td id="xdx_98F_eifrs-full--OtherReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">252,908</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_z2ruBDpEoNM1" style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The change in the provision for expected credit losses is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfContractualMaturitiesOfFinancialLiabilitiesTableExplanatory_zTi4MbxpqJI4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BE_zL9x8QYieONl" style="display: none">Schedule of contractual maturities of financial liabilities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance, beginning of the year</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_980_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20181101__20191031_zq8adiAPFm51" style="width: 9%; text-align: right" title="Balance, beginning of the year">106,443</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20171101__20181031_z4X10yjmvTHk" style="width: 9%; text-align: right" title="Balance, beginning of the year"><span style="-sec-ix-hidden: xdx2ixbrl3311">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additional allowance</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AdditionalAllowance_c20181101__20191031_pp0p0" style="text-align: right" title="Additional allowance">121,793</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--AdditionalAllowance_c20171101__20181031_pp0p0" style="text-align: right" title="Additional allowance">111,528</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Amounts collected</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--AmountsCollected_c20181101__20191031_pp0p0" style="text-align: right" title="Amounts collected">(66,902</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--AmountsCollected_c20171101__20181031_pp0p0" style="text-align: right" title="Amounts collected"><span style="-sec-ix-hidden: xdx2ixbrl3319">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Amounts used</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--AmountsUsed_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used">(32,203</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--AmountsUsed_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used">(5,085</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, end of year</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_98E_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20181101__20191031_zL6MbiGm9Wmc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of year">129,131</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_98C_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20171101__20181031_zJAxyfuFGkL5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of year">106,443</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zalsMYhCvA59" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity Risk</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity risk is the risk that the Company will not be able to meet its current obligations as they become due. The majority of the Company’s accounts payable and accrued liabilities are payable in less than 90 days. The Company prepares annual budgets and monitors expenditures to manage short-term liquidity. Due to the nature of the Company’s activities, funding for long-term liquidity needs is dependent on the Company’s ability to obtain additional financing through various means, including equity financing. At October 31, 2019, the Company has current assets of $<span id="xdx_904_eifrs-full--CurrentAssets_c20191031_pp0p0" title="Current assets">1,432,962</span> (October 31, 2018 - $<span id="xdx_903_eifrs-full--CurrentAssets_c20181031_pp0p0" title="Current assets">2,869,694</span>) and current liabilities of $<span id="xdx_900_eifrs-full--CurrentLiabilities_c20191031_pp0p0" title="Current liabilities">4,142,489</span> (October 31, 2018 - $<span id="xdx_907_eifrs-full--CurrentLiabilities_c20181031_pp0p0" title="Current liabilities">3,321,239</span>), which resulted in working deficit of $<span id="xdx_90F_ecustom--WorkingCapitalDeficit_iI_pp0p0_c20191031_z2nDwvhX5rJc" title="Working capital deficit">2,709,527</span> (October 31, 2018 - working capital deficit of $<span id="xdx_90E_ecustom--WorkingCapitalDeficit_iI_pp0p0_c20181031_zlwPkLhIw034" title="Working capital deficit">451,545</span>). At October 31, 2019 the Company had cash of $<span id="xdx_902_eifrs-full--Cash_c20191031_pp0p0" title="Cash">74,926</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The contractual maturities of the Company’s accounts payable and accrued liabilities, convertible promissory notes, long-term debt, and finance lease payable occurs over the next three years as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory_zDebOBVehkV4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B9_zrSDI1wY7EX6" style="display: none">Schedule of assets and liabilities denominated in US dollars</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Year 1</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Years 2-3</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Accounts payable and accrued liabilities</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_987_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities">1,526,855</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_981_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities">180,799</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current portion of long-term debt</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--CurrentPortionOfLongtermDebt_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Current portion of long-term debt">150,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--CurrentPortionOfLongtermDebt_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Current portion of long-term debt"><span style="-sec-ix-hidden: xdx2ixbrl3351">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Convertible debentures">1,995,609</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl3355">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Unearned revenue</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--UnearnedRevenue_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Unearned revenue">35,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--UnearnedRevenue_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Unearned revenue"><span style="-sec-ix-hidden: xdx2ixbrl3359">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Interest payable">55,829</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Interest payable"><span style="-sec-ix-hidden: xdx2ixbrl3363">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred rent</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--DeferredRent_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Deferred rent"><span style="-sec-ix-hidden: xdx2ixbrl3365">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--DeferredRent_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Deferred rent">24,505</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Finance leases payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Finance leases payable">129,876</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Finance leases payable">12,329</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Derivative liabilities</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--DerivativesLiabilitties_iI_pp0p0_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_zAVhDRMvZ2cj" style="border-bottom: Black 1pt solid; text-align: right" title="Derivative liabilities">249,320</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98A_ecustom--DerivativesLiabilitties_iI_pp0p0_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_zXK2gRzWtez3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3374">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_981_eifrs-full--FinancialLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Net liabilities">4,142,489</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_983_eifrs-full--FinancialLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Net liabilities">217,633</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zd5VvKTQ07w" style="margin-top: 0; margin-bottom: 0"> </p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair Values</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amounts for the Company’s cash, accounts receivable, accounts payable and accrued liabilities, amounts due to employee/director, promissory notes and convertible promissory notes approximate their fair values because of the short-term nature of these items.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair Value Hierarchy</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A number of the Company’s accounting policies and disclosures require the measurement of fair valued for both financial and non-financial assets and liabilities. The Company has an established framework, which includes team members who have overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values. When measuring the fair value of an asset or liability, the Company uses observable market data as far as possible. The Company regularly assesses significant unobservable inputs and valuation adjustments. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: unadjusted quoted prices in active markets for identical assets or liabkilities;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly; or</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values of the financial instruments at October 31, 2019 are summarized in the following table:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory_zwY1e7mtNpd4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span id="xdx_8BC_z2qIQtpRvYc" style="display: none">Schedule of valuations for the asset or liability not based on observable market data</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Amortized Cost</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">FVTPL</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Financial Assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 64%; text-align: left">Cash and cash equivalents</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_eifrs-full--CashAndCashEquivalents_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="width: 9%; text-align: right" title="Cash and cash equivalents">74,926</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="width: 9%; text-align: right" title="Cash and cash equivalents"><span style="-sec-ix-hidden: xdx2ixbrl3392">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20191031_pp0p0" style="width: 9%; text-align: right" title="Cash and cash equivalents">74,926</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Accounts receivable, net</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AccountReceivableNet_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts receivable, net">99,188</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AccountReceivableNet_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts receivable, net"><span style="-sec-ix-hidden: xdx2ixbrl3398">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--AccountReceivableNet_c20191031_pp0p0" style="text-align: right" title="Accounts receivable, net">99,188</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Other receivable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Other receivable">35,235</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Other receivable"><span style="-sec-ix-hidden: xdx2ixbrl3404">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eifrs-full--OtherReceivables_c20191031_pp0p0" style="text-align: right" title="Other receivable">35,235</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Financial Liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Accounts payable and accrued liabilities</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_984_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities">1,707,654</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_986_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3410">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_98E_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities">1,707,654</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Finance lease payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Finance leases payable">142,205</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Finance leases payable"><span style="-sec-ix-hidden: xdx2ixbrl3416">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentFinanceLeaseReceivables_c20191031_pp0p0" style="text-align: right" title="Finance leases payable">142,205</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Convertible debentures">1,995,609</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl3422">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ConvertibleDebentures_c20191031_pp0p0" style="text-align: right" title="Convertible debentures">1,995,609</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Short-term debt</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ShorttermDebt_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Short-term debt">150,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--ShorttermDebt_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Short-term debt"><span style="-sec-ix-hidden: xdx2ixbrl3428">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--ShorttermDebt_c20191031_pp0p0" style="text-align: right" title="Short-term debt">150,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Interest payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Interest payable">55,829</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Interest payable"><span style="-sec-ix-hidden: xdx2ixbrl3434">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--InterestPayable_c20191031_pp0p0" style="text-align: right" title="Interest payable">55,829</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Derivative liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--DerivativesLiabilitties_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3438">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--DerivativesLiabilitties_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Derivative liabilities">249,320</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--DerivativesLiabilitties_c20191031_pp0p0" style="text-align: right" title="Derivative liabilities">249,320</td> <td style="text-align: left"> </td></tr> </table> <p id="xdx_8A5_zsWryT2J1mUi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2019 there were no transfers of amounts between levels.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
564663 | cad |
| CY2019Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
100435 | cad |
| CY2019Q4 | grin |
Convertible Debentures
ConvertibleDebentures
|
3000000 | cad |
| CY2019Q4 | ifrs-full |
Trade Receivables
TradeReceivables
|
174114 | usd |
| CY2018Q4 | ifrs-full |
Trade Receivables
TradeReceivables
|
1079551 | usd |
| CY2019 | ifrs-full |
Utilisation Allowance Account For Credit Losses Of Financial Assets
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
|
129131 | usd |
| CY2018 | ifrs-full |
Utilisation Allowance Account For Credit Losses Of Financial Assets
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
|
106443 | usd |
| CY2019 | grin |
Schedule Of Exposure To Credit Risk Table Explanatory
ScheduleOfExposureToCreditRiskTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfExposureToCreditRiskTableExplanatory_zcwvxsXDnCr" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B3_zTaOiPBFCINa" style="display: none">Schedule of exposure to credit risk</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Current</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_988_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">51,672</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_989_eifrs-full--OtherCurrentReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current">129,157</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">1-30 days</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">500</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eifrs-full--OtherCurrentReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current">114,821</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">31 days- older</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="text-align: right" title="Current">176,147</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherCurrentReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="text-align: right" title="Current">115,373</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Allowance for doubtful accounts</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--AllowanceForDoubtfulAccounts_iNI_pp0p0_di_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_zywavTDQjK8f" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">(129,131</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--AllowanceForDoubtfulAccounts_iNI_pp0p0_di_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_z3nplxX2fEHg" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts">(106,443</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td id="xdx_98C_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">99,188</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td> <td id="xdx_98F_eifrs-full--OtherReceivables_c20181031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable">252,908</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> | |
| CY2019 | grin |
Schedule Of Contractual Maturities Of Financial Liabilities Table Explanatory
ScheduleOfContractualMaturitiesOfFinancialLiabilitiesTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfContractualMaturitiesOfFinancialLiabilitiesTableExplanatory_zTi4MbxpqJI4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8BE_zL9x8QYieONl" style="display: none">Schedule of contractual maturities of financial liabilities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Balance, beginning of the year</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_980_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20181101__20191031_zq8adiAPFm51" style="width: 9%; text-align: right" title="Balance, beginning of the year">106,443</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20171101__20181031_z4X10yjmvTHk" style="width: 9%; text-align: right" title="Balance, beginning of the year"><span style="-sec-ix-hidden: xdx2ixbrl3311">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Additional allowance</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--AdditionalAllowance_c20181101__20191031_pp0p0" style="text-align: right" title="Additional allowance">121,793</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--AdditionalAllowance_c20171101__20181031_pp0p0" style="text-align: right" title="Additional allowance">111,528</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Amounts collected</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--AmountsCollected_c20181101__20191031_pp0p0" style="text-align: right" title="Amounts collected">(66,902</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--AmountsCollected_c20171101__20181031_pp0p0" style="text-align: right" title="Amounts collected"><span style="-sec-ix-hidden: xdx2ixbrl3319">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Amounts used</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--AmountsUsed_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used">(32,203</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--AmountsUsed_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used">(5,085</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, end of year</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_98E_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20181101__20191031_zL6MbiGm9Wmc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of year">129,131</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_98C_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20171101__20181031_zJAxyfuFGkL5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of year">106,443</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2018Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
106443 | usd |
| CY2019 | grin |
Additional Allowance
AdditionalAllowance
|
121793 | usd |
| CY2018 | grin |
Additional Allowance
AdditionalAllowance
|
111528 | usd |
| CY2019 | grin |
Amounts Collected
AmountsCollected
|
-66902 | usd |
| CY2019 | grin |
Amounts Used
AmountsUsed
|
-32203 | usd |
| CY2018 | grin |
Amounts Used
AmountsUsed
|
-5085 | usd |
| CY2019Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
129131 | usd |
| CY2018Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
106443 | usd |
| CY2019Q4 | ifrs-full |
Current Assets
CurrentAssets
|
1432962 | usd |
| CY2018Q4 | ifrs-full |
Current Assets
CurrentAssets
|
2869694 | usd |
| CY2019Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
2709527 | usd |
| CY2018Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
451545 | usd |
| CY2019Q4 | ifrs-full |
Cash
Cash
|
74926 | usd |
| CY2019 | grin |
Schedule Of Assets And Liabilities Denominated In Us Dollars Table Explanatory
ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory_zDebOBVehkV4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B9_zrSDI1wY7EX6" style="display: none">Schedule of assets and liabilities denominated in US dollars</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Year 1</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Years 2-3</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Accounts payable and accrued liabilities</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_987_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities">1,526,855</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_981_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="width: 9%; text-align: right" title="Accounts payable and accrued liabilities">180,799</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current portion of long-term debt</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--CurrentPortionOfLongtermDebt_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Current portion of long-term debt">150,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--CurrentPortionOfLongtermDebt_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Current portion of long-term debt"><span style="-sec-ix-hidden: xdx2ixbrl3351">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Convertible debentures">1,995,609</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl3355">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Unearned revenue</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--UnearnedRevenue_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Unearned revenue">35,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--UnearnedRevenue_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Unearned revenue"><span style="-sec-ix-hidden: xdx2ixbrl3359">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Interest payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Interest payable">55,829</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Interest payable"><span style="-sec-ix-hidden: xdx2ixbrl3363">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Deferred rent</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--DeferredRent_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Deferred rent"><span style="-sec-ix-hidden: xdx2ixbrl3365">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--DeferredRent_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Deferred rent">24,505</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Finance leases payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="text-align: right" title="Finance leases payable">129,876</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="text-align: right" title="Finance leases payable">12,329</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Derivative liabilities</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--DerivativesLiabilitties_iI_pp0p0_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_zAVhDRMvZ2cj" style="border-bottom: Black 1pt solid; text-align: right" title="Derivative liabilities">249,320</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98A_ecustom--DerivativesLiabilitties_iI_pp0p0_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_zXK2gRzWtez3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3374">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_981_eifrs-full--FinancialLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Year1Member_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Net liabilities">4,142,489</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_983_eifrs-full--FinancialLiabilities_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--Years2To3Member_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Net liabilities">217,633</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2019 | grin |
Schedule Of Valuations For The Asset Or Liability Not Based On Observable Market Data Table Explanatory
ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory_zwY1e7mtNpd4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left"><span id="xdx_8BC_z2qIQtpRvYc" style="display: none">Schedule of valuations for the asset or liability not based on observable market data</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Amortized Cost</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">FVTPL</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Total</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Financial Assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 64%; text-align: left">Cash and cash equivalents</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_eifrs-full--CashAndCashEquivalents_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="width: 9%; text-align: right" title="Cash and cash equivalents">74,926</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="width: 9%; text-align: right" title="Cash and cash equivalents"><span style="-sec-ix-hidden: xdx2ixbrl3392">-</span></td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_988_eifrs-full--CashAndCashEquivalents_c20191031_pp0p0" style="width: 9%; text-align: right" title="Cash and cash equivalents">74,926</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Accounts receivable, net</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AccountReceivableNet_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts receivable, net">99,188</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--AccountReceivableNet_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts receivable, net"><span style="-sec-ix-hidden: xdx2ixbrl3398">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--AccountReceivableNet_c20191031_pp0p0" style="text-align: right" title="Accounts receivable, net">99,188</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Other receivable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Other receivable">35,235</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Other receivable"><span style="-sec-ix-hidden: xdx2ixbrl3404">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eifrs-full--OtherReceivables_c20191031_pp0p0" style="text-align: right" title="Other receivable">35,235</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left">Financial Liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Accounts payable and accrued liabilities</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_984_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities">1,707,654</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_986_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3410">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_98E_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20191031_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities">1,707,654</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Finance lease payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Finance leases payable">142,205</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eifrs-full--CurrentFinanceLeaseReceivables_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Finance leases payable"><span style="-sec-ix-hidden: xdx2ixbrl3416">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentFinanceLeaseReceivables_c20191031_pp0p0" style="text-align: right" title="Finance leases payable">142,205</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Convertible debentures</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Convertible debentures">1,995,609</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_ecustom--ConvertibleDebentures_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Convertible debentures"><span style="-sec-ix-hidden: xdx2ixbrl3422">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ConvertibleDebentures_c20191031_pp0p0" style="text-align: right" title="Convertible debentures">1,995,609</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Short-term debt</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_ecustom--ShorttermDebt_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Short-term debt">150,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--ShorttermDebt_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Short-term debt"><span style="-sec-ix-hidden: xdx2ixbrl3428">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--ShorttermDebt_c20191031_pp0p0" style="text-align: right" title="Short-term debt">150,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Interest payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Interest payable">55,829</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eifrs-full--InterestPayable_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Interest payable"><span style="-sec-ix-hidden: xdx2ixbrl3434">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--InterestPayable_c20191031_pp0p0" style="text-align: right" title="Interest payable">55,829</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; text-align: left">Derivative liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--DerivativesLiabilitties_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="-sec-ix-hidden: xdx2ixbrl3438">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--DerivativesLiabilitties_c20191031__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Derivative liabilities">249,320</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--DerivativesLiabilitties_c20191031_pp0p0" style="text-align: right" title="Derivative liabilities">249,320</td> <td style="text-align: left"> </td></tr> </table> | |
| CY2019Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
74926 | usd |
| CY2019Q4 | grin |
Account Receivable Net
AccountReceivableNet
|
99188 | usd |
| CY2019Q4 | ifrs-full |
Other Receivables
OtherReceivables
|
35235 | usd |
| CY2019Q4 | ifrs-full |
Current Accrued Expenses And Other Current Liabilities
CurrentAccruedExpensesAndOtherCurrentLiabilities
|
1707654 | usd |
| CY2019Q4 | ifrs-full |
Current Finance Lease Receivables
CurrentFinanceLeaseReceivables
|
142205 | usd |
| CY2019Q4 | grin |
Convertible Debentures
ConvertibleDebentures
|
1995609 | usd |
| CY2019Q4 | grin |
Shortterm Debt
ShorttermDebt
|
150000 | usd |
| CY2019Q4 | ifrs-full |
Interest Payable
InterestPayable
|
55829 | usd |
| CY2019Q4 | grin |
Derivatives Liabilitties
DerivativesLiabilitties
|
249320 | usd |
| CY2019 | ifrs-full |
Disclosure Of General And Administrative Expense Explanatory
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zx55pbxLaAo5" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_828_zJIVPRFdx863">General and Administrative Expenses</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expenses for the years ended October 31, 2019, 2018 and 2017 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--DisclosureOfGeneralAndAdministrativesExpenseExplanatory_z4YY4GgRZnsc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - General and Administrative Expenses (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B3_z8ENQSSHo3Dd" style="display: none">Schedule of General and administrative expenses</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20181101__20191031_zLVTP4upMHV3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20171101__20181031_z9Oc68KMX0Sl" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20161101__20171031_zcl7CisFcIDi" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--BadDebt_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Bad debt</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">54,892</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">113,028</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3456">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BankFeesAndForeignExchange_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Bank fees and foreign exchange</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">87,621</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">17,270</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,156</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--BusinessLicenseAndFees_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Business license and fees</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">42,930</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">35,904</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">19,362</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FeeAndCommissionExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Commissions</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3466">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3467">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,133</td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--Consultants_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Consultants</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3470">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3471">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,088</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--FacilityExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Facility expense</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">184,774</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">215,922</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">123,703</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InsuranceExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Insurance</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,309</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,194</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3480">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InvestorRelations_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Investor relations</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">127,248</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3483">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3484">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ProfessionalFeesExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Legal and professional</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,550,316</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">898,599</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">525,810</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--MarketingAndPromotion_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Marketing and promotion</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">209,470</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">302,401</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">90,673</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--MiscellaneousOtherOperatingExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Miscellaneous</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">89,036</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">56,491</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3496">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OfficeExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Office expense</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">83,509</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">36,535</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">30,845</td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RepairsAndMaintenanceExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Repairs and maintenance</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">18,702</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,243</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3504">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ResearchAndDevelopmentExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Research and development</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">28,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">5,233</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3508">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--WagesAndSalaries_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Salaries and benefits</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,938,022</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">791,518</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">200,274</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--SuppliesAmount_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Supplies</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">27,711</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,748</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3516">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TravelExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Travel</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">185,570</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">159,848</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">43,611</td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--Utilities_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Utilities</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,315</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,952</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3524">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--GeneralAndAdministrativeExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> General and administrative expenses</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,660,675</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,707,886</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,049,655</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2019 | grin |
Disclosure Of General And Administratives Expense Explanatory
DisclosureOfGeneralAndAdministrativesExpenseExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--DisclosureOfGeneralAndAdministrativesExpenseExplanatory_z4YY4GgRZnsc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - General and Administrative Expenses (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B3_z8ENQSSHo3Dd" style="display: none">Schedule of General and administrative expenses</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20181101__20191031_zLVTP4upMHV3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20171101__20181031_z9Oc68KMX0Sl" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20161101__20171031_zcl7CisFcIDi" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_ecustom--BadDebt_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 64%; text-align: left">Bad debt</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">54,892</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">113,028</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3456">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BankFeesAndForeignExchange_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Bank fees and foreign exchange</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">87,621</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">17,270</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,156</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--BusinessLicenseAndFees_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Business license and fees</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">42,930</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">35,904</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">19,362</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FeeAndCommissionExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Commissions</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3466">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3467">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,133</td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--Consultants_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Consultants</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3470">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3471">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,088</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--FacilityExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Facility expense</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">184,774</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">215,922</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">123,703</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InsuranceExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Insurance</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,309</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,194</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3480">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InvestorRelations_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Investor relations</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">127,248</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3483">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3484">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ProfessionalFeesExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Legal and professional</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,550,316</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">898,599</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">525,810</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--MarketingAndPromotion_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Marketing and promotion</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">209,470</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">302,401</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">90,673</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--MiscellaneousOtherOperatingExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Miscellaneous</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">89,036</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">56,491</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3496">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OfficeExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Office expense</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">83,509</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">36,535</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">30,845</td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RepairsAndMaintenanceExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Repairs and maintenance</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">18,702</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,243</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3504">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ResearchAndDevelopmentExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Research and development</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">28,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">5,233</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3508">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--WagesAndSalaries_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Salaries and benefits</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,938,022</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">791,518</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">200,274</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--SuppliesAmount_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Supplies</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">27,711</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,748</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3516">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TravelExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Travel</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">185,570</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">159,848</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">43,611</td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--Utilities_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Utilities</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,315</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,952</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3524">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--GeneralAndAdministrativeExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt"> General and administrative expenses</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,660,675</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,707,886</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,049,655</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> | |
| CY2019 | grin |
Bad Debt
BadDebt
|
54892 | usd |
| CY2018 | grin |
Bad Debt
BadDebt
|
113028 | usd |
| CY2019 | grin |
Bank Fees And Foreign Exchange
BankFeesAndForeignExchange
|
87621 | usd |
| CY2018 | grin |
Bank Fees And Foreign Exchange
BankFeesAndForeignExchange
|
17270 | usd |
| CY2017 | grin |
Bank Fees And Foreign Exchange
BankFeesAndForeignExchange
|
2156 | usd |
| CY2019 | grin |
Business License And Fees
BusinessLicenseAndFees
|
42930 | usd |
| CY2018 | grin |
Business License And Fees
BusinessLicenseAndFees
|
35904 | usd |
| CY2017 | grin |
Business License And Fees
BusinessLicenseAndFees
|
19362 | usd |
| CY2017 | ifrs-full |
Fee And Commission Expense
FeeAndCommissionExpense
|
4133 | usd |
| CY2017 | grin |
Consultants
Consultants
|
9088 | usd |
| CY2019 | grin |
Facility Expense
FacilityExpense
|
184774 | usd |
| CY2018 | grin |
Facility Expense
FacilityExpense
|
215922 | usd |
| CY2017 | grin |
Facility Expense
FacilityExpense
|
123703 | usd |
| CY2019 | ifrs-full |
Insurance Expense
InsuranceExpense
|
10309 | usd |
| CY2018 | ifrs-full |
Insurance Expense
InsuranceExpense
|
9194 | usd |
| CY2019 | grin |
Investor Relations
InvestorRelations
|
127248 | usd |
| ifrs-full |
Number Of Share Options Forfeited In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
|
1460000 | shares | |
| CY2019 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
1550316 | usd |
| CY2018 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
898599 | usd |
| CY2017 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
525810 | usd |
| CY2019 | grin |
Marketing And Promotion
MarketingAndPromotion
|
209470 | usd |
| CY2018 | grin |
Marketing And Promotion
MarketingAndPromotion
|
302401 | usd |
| CY2017 | grin |
Marketing And Promotion
MarketingAndPromotion
|
90673 | usd |
| CY2019 | ifrs-full |
Miscellaneous Other Operating Expense
MiscellaneousOtherOperatingExpense
|
89036 | usd |
| CY2018 | ifrs-full |
Miscellaneous Other Operating Expense
MiscellaneousOtherOperatingExpense
|
56491 | usd |
| CY2019 | grin |
Office Expense
OfficeExpense
|
83509 | usd |
| CY2018 | grin |
Office Expense
OfficeExpense
|
36535 | usd |
| CY2017 | grin |
Office Expense
OfficeExpense
|
30845 | usd |
| CY2019 | ifrs-full |
Repairs And Maintenance Expense
RepairsAndMaintenanceExpense
|
18702 | usd |
| CY2018 | ifrs-full |
Repairs And Maintenance Expense
RepairsAndMaintenanceExpense
|
4243 | usd |
| CY2019 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
28250 | usd |
| CY2018 | ifrs-full |
Research And Development Expense
ResearchAndDevelopmentExpense
|
5233 | usd |
| CY2019 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
1938022 | usd |
| CY2018 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
791518 | usd |
| CY2017 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
200274 | usd |
| CY2019 | grin |
Supplies Amount
SuppliesAmount
|
27711 | usd |
| CY2018 | grin |
Supplies Amount
SuppliesAmount
|
11748 | usd |
| CY2019 | ifrs-full |
Travel Expense
TravelExpense
|
185570 | usd |
| CY2018 | ifrs-full |
Travel Expense
TravelExpense
|
159848 | usd |
| CY2017 | ifrs-full |
Travel Expense
TravelExpense
|
43611 | usd |
| CY2019 | grin |
Utilities
Utilities
|
22315 | usd |
| CY2018 | grin |
Utilities
Utilities
|
49952 | usd |
| CY2019 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
4660675 | usd |
| CY2018 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2707886 | usd |
| CY2017 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
1049655 | usd |
| CY2019 | grin |
Disclosure Of Capital Explanatory
DisclosureOfCapitalExplanatory
|
<p id="xdx_807_ecustom--DisclosureOfCapitalExplanatory_zh27r70O496g" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_822_zuQjhtP36IIk">Capital Disclosures</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company includes equity, comprised of share capital, contributed surplus (including the fair value of equity instruments to be issued), equity component of convertible promissory notes and deficit, in the definition of capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s objectives when managing capital are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to safeguard the Company’s assets and ensure the Company’s ability to continue as a going concern;</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to raise sufficient capital to finance the construction of its production facility and obtain license to produce recreational marijuana; and</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to raise sufficient capital to meet its general and administrative expenditures.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company manages its capital structure and makes adjustments to it, based on the general economic conditions, the Company’s short-term working capital requirements, and its planned capital requirements and strategic growth initiatives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s principal source of capital is from the issuance of common shares. In order to achieve its objectives, the Company expects to spend its working capital, when applicable, and raise additional funds as required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does not have any externally imposed capital requirements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Disclosure Of Commitments Explanatory
DisclosureOfCommitmentsExplanatory
|
<p id="xdx_809_eifrs-full--DisclosureOfCommitmentsExplanatory_zbk6VTeyuwZ2" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_82F_zUVv5mOfFhzk">Commitments</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has commitments under operating leases for its facilities and commitments under a finance lease for equipment. The minimum lease payments due are as follows:</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_880_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zch41E8zhiKh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Commitments (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8BC_z2ioe3fPoxsk" style="display: none">Schedule of commitments</span></td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_496_20191031_zOOPn5JJWl15" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: top; font-weight: bold; text-align: left">Fiscal Year</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--MinimumFinanceLeasePaymentsInYearOne_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 88%; text-align: left">2020</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">144,412</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--MinimumFinanceLeasePaymentsInYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2021</td> <td style="text-align: left"> </td> <td style="text-align: left">$</td> <td style="text-align: right">12,880</td> <td style="text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the period ended October 31, 2019<b>,</b> the Company entered into a letter of intent (the Agreement”) with another party whose assets include the local approval for one retail dispensary in the state of Michigan and a 24,000 square foot indoor manufacturing facility that will include both cultivation and processing when fully constructed. The terms of the Agreement include the following provisions:</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company obtains the option to acquire a 51% interest in the other party, subject to state and regulatory approval, for a one-time payment of $250,000 due upon signing of the Agreement;</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company will provide up to $2,000,000 in financing by way of a loan for development and operational build-out of the cultivation, processing and dispensary centers of which the Company will be paid back under an established schedule;</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company will have the right to purchase the remaining 49% of the other party for either stock or cash or a combination of both at the earlier of the Company’s stock reaching CAD$1.00 per share on the CSE for a period of ten consecutive days or 24 months from the signing of the Agreement. Unless the other party permits, the Company may not exercise this option for a period of 12 months following the signing of the Agreement; and</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company will also issue 900,000 common shares to the other party based on milestones including signing of the Agreement, production of 500 pounds of dried cannabis flower and achieving $3,000,000 in top-line revenue.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The completion of the terms of the Agreement were subject to Michigan regulatory approval and full licensing of the Company at the state level. Subsequent to the year ended October 31, 2019, the Company decided to terminate this agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Disclosure Of Commitments And Contingent Liabilities Explanatory
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_880_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zch41E8zhiKh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Commitments (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span id="xdx_8BC_z2ioe3fPoxsk" style="display: none">Schedule of commitments</span></td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td id="xdx_496_20191031_zOOPn5JJWl15" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: top; font-weight: bold; text-align: left">Fiscal Year</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_ecustom--MinimumFinanceLeasePaymentsInYearOne_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 88%; text-align: left">2020</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">144,412</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--MinimumFinanceLeasePaymentsInYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">2021</td> <td style="text-align: left"> </td> <td style="text-align: left">$</td> <td style="text-align: right">12,880</td> <td style="text-align: left"> </td></tr> </table> | |
| CY2019Q4 | grin |
Minimum Finance Lease Payments In Year One
MinimumFinanceLeasePaymentsInYearOne
|
144412 | usd |
| CY2019Q4 | grin |
Minimum Finance Lease Payments In Year Two
MinimumFinanceLeasePaymentsInYearTwo
|
12880 | usd |
| CY2022Q3 | ifrs-full |
Exercise Price Of Outstanding Share Options2019
ExercisePriceOfOutstandingShareOptions2019
|
0.15 | |
| CY2019 | grin |
Disclosure Acquisition Costs Explanatory
DisclosureAcquisitionCostsExplanatory
|
<p id="xdx_800_ecustom--DisclosureAcquisitionCostsExplanatory_zbhgitsem8re" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_820_z1ZG9Ylh6IVg">Acquisition Costs</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company entered into a binding letter of intent (the “LOI”) pursuant to which the Company was to acquire assets including real estate, intellectual property and other assets for aggregate consideration of $<span id="xdx_903_eifrs-full--SalesOfPropertyAndOtherAssetsRelatedPartyTransactions_c20181101__20191031__ifrs-full--ClassesOfLiabilitiesAxis__custom--LetterOfIntentMember_pp0p0" title="Property and other assets for aggregate consideration">3,000,000</span>, subject to certain adjustments. The Company decided to terminate the LOI and, in doing so, incurred acquisition costs of $<span id="xdx_905_ecustom--AcquisitionCost_c20181101__20191031__ifrs-full--ClassesOfLiabilitiesAxis__custom--LetterOfIntentMember_pp0p0" title="Acquisition costs">49,188</span> which have been expensed in the statement of loss and comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2019, the Company entered into a binding agreement for the option to acquire operational control of certain assets in Michigan. The Company decided not to move forward with this acquisition and, pursuant to a termination agreement, issued <span id="xdx_90F_ecustom--WarrantsIssued_c20181101__20191031_pdd" title="Warrants issued">2,148,177</span> warrants as disclosed in note 15(viii). The fair value of the vested warrants of $<span id="xdx_90A_ecustom--FairValueOfVestedWarrants_c20181101__20191031_pp0p0" title="Fair value of vested warrants">77,014</span> has been expensed as an acquisition cost in the statement of loss and comprehensive loss.</span></p> | |
| CY2019 | grin |
Warrants Issued
WarrantsIssued
|
2148177 | shares |
| CY2019 | grin |
Fair Value Of Vested Warrants
FairValueOfVestedWarrants
|
77014 | usd |
| CY2019 | ifrs-full |
Disclosure Of Geographical Areas Explanatory
DisclosureOfGeographicalAreasExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfGeographicalAreasExplanatory_zb2iPsBqJPR" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_825_zsQAeTEql34e">Geographical Information</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Geographical information relating to the Company’s activities is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfGeographicalInformationActivitiesTableTextBlock_zprbXDgyimG" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Geographical Information (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B6_zwQBDQ80Wij9" style="display: none">Schedule of Geographical information activities</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Revenue - Years ended October 31,</td> <td style="text-align: center; font-weight: bold; vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="padding-bottom: 1pt; text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2017</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><b> </b></td> <td><b> </b></td> <td colspan="3" style="text-align: center"><b>$ </b></td> <td><b> </b></td> <td colspan="2" style="text-align: center"><b>$ </b></td> <td style="text-align: left"><b> </b></td> <td><b> </b></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="text-align: left"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%; text-align: left">United States</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--Revenue_pp0p0_c20181101__20191031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_zGpGtr8gs9sl" style="width: 9%; text-align: right" title="Total revenue">3,924,983</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--Revenue_pp0p0_c20171101__20181031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_zGSPH30TkUUc" style="width: 9%; text-align: right" title="Total revenue">1,932,128</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_982_eifrs-full--Revenue_pp0p0_c20161101__20171031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_zbJqcZEedE6e" style="width: 9%; text-align: right" title="Total revenue">156,066</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Canada</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_eifrs-full--Revenue_pp0p0_c20181101__20191031__srt--StatementGeographicalAxis__custom--CanadaMember_zSiNbhOhgRN9" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue"><span style="-sec-ix-hidden: xdx2ixbrl3578">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_eifrs-full--Revenue_pp0p0_c20171101__20181031__srt--StatementGeographicalAxis__custom--CanadaMember_zzIPBypzMVy9" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue"><span style="-sec-ix-hidden: xdx2ixbrl3580">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eifrs-full--Revenue_pp0p0_c20161101__20171031__srt--StatementGeographicalAxis__custom--CanadaMember_zwcWf1gQHQne" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue"><span style="-sec-ix-hidden: xdx2ixbrl3582">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt">Total</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_985_eifrs-full--Revenue_pp0p0_c20181101__20191031_zFJ0VzXCQKMi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total revenue">3,924,983</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_986_eifrs-full--Revenue_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total revenue">1,932,128</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_984_eifrs-full--Revenue_c20161101__20171031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total revenue">156,066</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Long-term assets - Years ended October 31,</td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2019</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td> <td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">2018</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><b> </b></td> <td><b> </b></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="text-align: left"><b> </b></td> <td><b> </b></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td> <td style="text-align: left"><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">United States</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_989_ecustom--LongtermAssets_pp0p0_c20181101__20191031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_zj7h6GVq83Q2" style="width: 9%; text-align: right" title="Total long-term assets">1,499,514</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98F_ecustom--LongtermAssets_pp0p0_c20171101__20181031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_zfRFchggjUt4" style="width: 9%; text-align: right" title="Total long-term assets">2,496,574</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Canada</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--LongtermAssets_pp0p0_c20181101__20191031__srt--StatementGeographicalAxis__custom--CanadaMember_zt5ObJH0Csf" style="border-bottom: Black 1pt solid; text-align: right" title="Total long-term assets"><span style="-sec-ix-hidden: xdx2ixbrl3594">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--LongtermAssets_pp0p0_c20171101__20181031__srt--StatementGeographicalAxis__custom--CanadaMember_z0JhysRF2Kni" style="border-bottom: Black 1pt solid; text-align: right" title="Total long-term assets"><span style="-sec-ix-hidden: xdx2ixbrl3596">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt">Total</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98B_ecustom--LongtermAssets_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total long-term assets">1,499,514</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--LongtermAssets_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total long-term assets">2,496,574</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z5Nl1ycHYrw3" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes: Plant and equipment</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> | |
| CY2019 | ifrs-full |
Revenue
Revenue
|
3924983 | usd |
| CY2018 | ifrs-full |
Revenue
Revenue
|
1932128 | usd |
| CY2017 | ifrs-full |
Revenue
Revenue
|
156066 | usd |
| CY2019 | grin |
Longterm Assets
LongtermAssets
|
1499514 | usd |
| CY2018 | grin |
Longterm Assets
LongtermAssets
|
2496574 | usd |
| CY2019 | ifrs-full |
Disclosure Of Noncontrolling Interests Explanatory
DisclosureOfNoncontrollingInterestsExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfNoncontrollingInterestsExplanatory_zf0Ejrn7yVul" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>29.</b></span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zCLCWQJpo4X1">Non-Controlling Interests</span></b></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The changes to the non-controlling interest for the years ended October 31, 2019, and 2018 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfNoncontrollingInterestTableTextBlock_zn2R640IxDz4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Non-Controlling Interests (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B2_z6gQ2hrTQUVh" style="display: none">Schedule of non-controlling interest</span></td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> <p style="margin-top: 0; margin-bottom: 0">October 31,</p> <p style="margin-top: 0; margin-bottom: 0">2018</p></td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Balance, beginning of year</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_986_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20180111__20191031_z64Grb3ylrK4" style="text-align: right" title="Balance, beginning of year"><span style="-sec-ix-hidden: xdx2ixbrl3612">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_980_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20171101__20181031_zFKwde0ZKFG4" style="text-align: right" title="Balance, beginning of year"><span style="-sec-ix-hidden: xdx2ixbrl3614">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Net assets contributed</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--NetAssetsContributed_c20181101__20191031_pp0p0" style="width: 9%; text-align: right" title="Net assets contributed">196,250</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--NetAssetsContributed_c20171101__20181031_pp0p0" style="width: 9%; text-align: right" title="Net assets contributed"><span style="-sec-ix-hidden: xdx2ixbrl3618">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Non-controlling interest’s 40% share of GRD Cali, LLC</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--NoncontrollingInterestsShareOfGrdCaliLlc_pp0p0_c20181101__20191031_zN68BxKhm5Ak" style="text-align: right" title="Non-controlling interest' 40% share of GRD Cali, LLC">(153,762</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--NoncontrollingInterestsShareOfGrdCaliLlc_c20171101__20181031_pp0p0" style="text-align: right" title="Non-controlling interest's 40% share of GRD Cali, LLC"><span style="-sec-ix-hidden: xdx2ixbrl3622">-</span></td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left; padding-bottom: 1pt">Non-controlling interest’s 40% share of Idalia, LLC</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--NoncontrollingInterestsShareOfIdaliaLlc_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest's 40% share of Idalia, LLC">(22,950</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--NoncontrollingInterestsShareOfIdaliaLlc_c20171101__20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest's 40% share of Idalia, LLC"><span style="-sec-ix-hidden: xdx2ixbrl3626">-</span></td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left; padding-bottom: 1pt">Balance, end of year</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_98B_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20181101__20191031_zXDeqLBjYJBf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of year">19,538</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td> <td id="xdx_985_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20171101__20181031_z6qBRP1INkA7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance, end of year"><span style="-sec-ix-hidden: xdx2ixbrl3630">-</span></td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zc39NIMPPve5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is summarized financial information for GRD Cali, LLC:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfSummarizedFinancialInformationTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--GRDCaliLLCMember_zS3gUmn312nl" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Non-Controlling Interests (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span id="xdx_8B8_znwmgOe9w7i7" style="display: none">Schedule of summarized financial information</span></td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20191031__dei--LegalEntityAxis__custom--GRDCaliLLCMember_zrTkTeEGLDa9" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20181031__dei--LegalEntityAxis__custom--GRDCaliLLCMember_zNrBrG5OcKpg" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Current assets</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right">93,460</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3635">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Long-term assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">41,642</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3638">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">25,801</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3641">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentAdvances_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Advances from parent</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">73,705</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3644">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--NetLossForYear_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Net loss for the year</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">384,404</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3647">-</span></td> <td style="text-align: left"> </td></tr> </table> <p id="xdx_8AA_zxGqtgbHtJk3" style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is summarized financial information for Idalia, LLC:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfSummarizedFinancialInformationTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--IdaliaLLCMember_zHnPpz9Vhmsf" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Non-Controlling Interests (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20191031__dei--LegalEntityAxis__custom--IdaliaLLCMember_zPg1XObch0rg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20181031__dei--LegalEntityAxis__custom--IdaliaLLCMember_zFEtLHmoyc2c" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2019</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td> <td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">October 31,<br/> 2018</td> <td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentAssets_iI_pp0p0_z1u2KvF2BKm6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current assets</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3651">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3652">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentAssets_iI_pp0p0_zuV9MAkC1Asi" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left">Long-term assets</td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right">13,248</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3655">-</span></td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentLiabilities_iI_pp0p0_z8zks6HNbdej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Current liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3657">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3658">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentAdvances_iI_pp0p0_z7EVrBHpK0G6" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Advances from parent</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3660">-</span></td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3661">-</span></td> <td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--NetLossForYear_iI_pp0p0_zq8bYiFxJMJg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Net loss for the year</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">57,376</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3664">-</span></td> <td style="text-align: left"> </td></tr> </table> <p id="xdx_8AD_zZdiERzRyhwa" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2019 | grin |
Net Assets Contributed
NetAssetsContributed
|
196250 | usd |
| CY2019 | grin |
Noncontrolling Interests Share Of Grd Cali Llc
NoncontrollingInterestsShareOfGrdCaliLlc
|
-153762 | usd |
| CY2019 | grin |
Noncontrolling Interests Share Of Idalia Llc
NoncontrollingInterestsShareOfIdaliaLlc
|
-22950 | usd |
| CY2019Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
19538 | usd |
| CY2019 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zXrcuKbm83Q9" style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30.</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_827_z3DBFbMYVFuc">Subsequent Events</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following events occurred subsequent to the year ended October 31, 2019.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2020, the Company issued a total of <span id="xdx_90A_ecustom--IssuedToServiceProvidersShares_c20191101__20201031_zeIZC09nxGYe" title="Shares issued for services, shares">3,209,386</span> shares with an aggregate fair value of $<span id="xdx_905_ecustom--SharesIssuedForServicesValue_pp0p0_c20191101__20201031_zijMHEPbS9yc" title="Shares issued for services, value">240,340</span> to service providers, directors, and employees of the Company. The Company also issued <span id="xdx_902_ecustom--NumberOfOptionsAcquired_c20191101__20201031_zcJpoZs5y3z" title="Number of options acquired">3,575,000</span> options to acquire one common share at an exercise price of $<span id="xdx_900_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20201031_zfVxGxD67Mfh" title="Exercise Price">0.15</span>, exercisable for a period of four years from the grant dates. Officers of the Company received <span id="xdx_90E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20191101__20201031_zShD4nZ9HK4h" title="Number of option granted">2,250,000</span> options. No options were exercised, and <span id="xdx_90B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_uShares_c20191101__20201031_zTeHoQTsXiq4" title="Options forfeited or expired">505,000</span> options were forfeited or expired.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2021, the Company issued a total of <span id="xdx_90A_ecustom--IssuedToServiceProvidersShares_c20201101__20211031_zYhR4wWHmcIc" title="Shares issued for services, shares">534,294</span> shares with an aggregate fair value of $<span id="xdx_90B_ecustom--SharesIssuedForServicesValue_pp0p0_c20201101__20211031_zWKuCfLsMvIg" title="Shares issued for services, value">95,294</span> to service providers, directors, and employees of the Company. The Company also issued <span id="xdx_902_ecustom--NumberOfOptionsAcquired_c20201101__20211031_zfS5BiGBbe2l" title="Number of options acquired">3,085,000</span> options to acquire one common share at a weighted average exercise price of $<span id="xdx_90D_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20211031_zFmGYkG199b8" title="Exercise Price">0.20</span> per share, exercisable for a period of four years from the grant dates. Officers of the Company received <span id="xdx_901_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20201101__20211031_z7sme1lphUG5" title="Number of option granted">500,000</span> options. No options were exercised, and <span id="xdx_903_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_uShares_c20201101__20211031_z4mK0rgqOPo4" title="Options forfeited or expired">1,040,000</span> options were forfeited or expired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the nine months ended July 31, 2022, the Company issued a total of <span id="xdx_90A_ecustom--IssuedToServiceProvidersShares_c20211101__20220731_zoPUz5JXv9R8" title="Shares issued for services, shares">529,335</span> shares with an aggregate fair value of $<span id="xdx_90F_ecustom--SharesIssuedForServicesValue_pp0p0_c20211101__20220731_zyKDyMbt1P5e" title="Shares issued for services, value">59,796</span> to service providers, directors, and employees of the Company. The Company also issued <span id="xdx_902_ecustom--NumberOfOptionsAcquired_c20211101__20220731_zO9lfNFMyrJi" title="Number of options acquired">605,000</span> options to acquire one common share at an exercise price of CAD$<span id="xdx_90E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_uCADPShares_c20220731_zRYtIILasEr6" title="Exercise Price">0.15</span>, exercisable for a period of four years from the grant dates. No options were exercised, and <span id="xdx_90D_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_uShares_c20211101__20220731_zB5d7nYh86G1" title="Options forfeited or expired">1,460,000</span> options were forfeited or expired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In February 2020, the Company, through its subsidiary GR Michigan, LLC, signed an Option to Purchase Agreement (the “Option Agreement”) to acquire a 60% controlling interest in Golden Harvests, LLC (“Golden Harvests”). Golden Harvests is a Michigan-based, fully licensed, and operating cultivation company located in Bay City, Michigan. During the nine months ended July 31, 2021, the Company’s majority controlled subsidiary GR Michigan, LLC, terminated the Option Agreement. Simultaneously with the termination of the Option Agreement, a new entity, Canopy Management, LLC (“Canopy”), majority-owned by the CEO, signed an option agreement to purchase Golden Harvests under similar terms (the “New Option”). Canopy has already been approved by the State of Michigan for licensing and this facilitated the Company’s ability to accelerate its option exercise to obtain a 60% interest in Golden Harvests. The Company has an option to acquire 87% of the CEO’s membership interest in Canopy, which, when exercised, pending approval by the State of Michigan of the Company’s application, will provide identical economic rights as the Company originally had in the Option Agreement. Canopy is majority owned by GRIN’s CEO, who has a fiduciary responsibility to the Company and is prohibited from omitting or taking certain actions relating to Canopy where to do so would be contrary to the economic benefits which the Company expects to derive from the acquisition of Golden Harvests. Canopy acquired a 60% controlling interest in Golden Harvests in May 2021, and until we exercise the option to acquire 87% of Canopy, it will be consolidated with a 100% non-controlling interest.<br/></span></td> </tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--OptionAgreementDescription_c20181101__20191031_zgqZE3nEnlHf" title="Option Agreement, description">The Company acquired a controlling 60% interest in Golden Harvests for aggregate consideration of $<span id="xdx_906_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pp0p0_c20200229__dei--LegalEntityAxis__custom--GoldenHarvestsMember_zKbdnTIkQfsd" title="Aggregate consideration">1,007,719</span> comprised of <span id="xdx_900_ecustom--NumberOfCommonStockIssued_c20200201__20200229__dei--LegalEntityAxis__custom--GoldenHarvestsMember_zmQyNcQDlwke" title="Number of common stock issued">1,025,000</span> common shares of the Company with a fair value of $<span id="xdx_901_ecustom--FairValueOfCommonStockIssued_pp0p0_c20200201__20200229__dei--LegalEntityAxis__custom--GoldenHarvestsMember_zQd6QzMi555e" title="Fair value of common stock issued">158,182</span> and cash payments and cash payable of $<span id="xdx_907_ecustom--CashPaymentsAndCashPayable_pp0p0_c20200201__20200229__dei--LegalEntityAxis__custom--GoldenHarvestsMember_z5ZSDVCCisya" title="Cash payments and cash payable">849,537</span>. Of the total consideration, $485,000 in cash and 825,000 common shares with an aggregate fair value of $122,376 have been paid, and cash of $360,000 and 200,000 common shares with an aggregate fair value of $35,806 remain payable at the date of these financial statements.</span></span></p> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 10, 2020, the <span id="xdx_901_ecustom--PrivatePlacementDescription_c20200201__20200210_zD3uLxFoSGzh" title="Private placement description">Company agreed to a non-brokered private placement offering of units (the “Units”), with each Unit comprising one common share of the Company and one common share purchase warrant (the “Warrants”) in exchange for CAD$1,500,000 ($1,084,335). Each warrant entitles the holder to purchase one common share of the Company at a price equal to a 25% premium to the Unit price for a period of 24 months. The Units were issued at CAD$0.10 per Unit. The Company has the right to accelerate the expiry of the warrants to thirty days following written notice to the holder if the common shares of the Company close at or above CAD$0.25 per share for a period of ten consecutive trading days on the Canadian Securities Exchange. As of the date of these financial statements, the Company had issued 15,000,000 Units for gross proceeds of CAD$1,500,000. In addition, the Company has agreed to nominate one board member of Grown Rogue as recommended by the subscriber at future shareholder meetings and the ability, if the subscriber does not have its nominee on the Company’s board of directors, to appoint a board observer. This agreement was transacted with Plant Based Investment Corp. (“PBIC”), a related party with a board nominee and approximately 22% common share ownership.</span></span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 10, 2020, the Company executed a subscription agreement to issue <span id="xdx_900_ecustom--NumberOfCommonStockIssued_c20200201__20200210__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_ztAhJUXZyyAb" title="Number of common stock issued">15,000,000</span> common shares of the Company in exchange for <span id="xdx_901_ecustom--NumberOfPbicCommonStockExchanged_c20200201__20200210__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_zMStI1hDqLBk" title="Number of PBIC common stock exchanged">2,362,204</span> common shares of PBIC at an agreed-upon exchange price of approximately $<span id="xdx_909_ecustom--PurchasePrice_pp0p0_c20200201__20200210__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_zpDtLugxnVGe" title="Purchase Price">848,011</span> (CAD$<span id="xdx_900_ecustom--PurchasePrice_pp0p0_uCAD_c20200201__20200210__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SubscriptionAgreementMember_ziZaWI30bq6d" title="Purchase Price">1,500,000</span>).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2021, the <span id="xdx_909_ecustom--NoncontrollingInterestDescription_c20201101__20211031__dei--LegalEntityAxis__custom--GRDistributionMember_zsiuEUsasOMd" title="Noncontrolling interest description">Company sold an aggregate total of an approximately 10.6% interest in Grown Rogue Distribution, LLC (“GR Distribution”) for $475,000. The interest was comprised of 11.875 newly issued equity units (“GR Distribution Units”) and each GR Distribution Unit was sold for $40,000. After the issuances, 111.875 GR Distribution Units were issued and outstanding. Of the 11.875 GR Distribution units newly issued, 6.25 were issued to a director of the Company, for proceeds of $250,000. On April 30, 2021, the Company purchased 11.875 GR Distribution Units in exchange for 3,711,938 common shares with an aggregate fair value of $664,816. After the Company’s purchase of 11.875 GR Distribution Units, Grown Rogue Distribution, LLC was again a 100% owned subsidiary.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 23, 2020, and January 27, 2021, GR Distribution issued two unsecured promissory notes totaling US$<span id="xdx_902_eifrs-full--NotionalAmount_iI_pp0p0_c20210127__ifrs-full--BorrowingsByNameAxis__custom--TwoUnsecuredPromissoryNotesMember_zMu9TOkyvSGk" title="Principal Amount">375,000</span>. Terms of the note include <span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_dp_c20210127__ifrs-full--BorrowingsByNameAxis__custom--TwoUnsecuredPromissoryNotesMember_zpKk1A7fP6Ri" title="Interest rate">10</span>% interest, payable monthly and a with three-year maturities. In addition, the GR Distribution will make payments in months 39, 42, 45, and 48 that will cause total interest payments to equal the principal amount loaned.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"/><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 2, 2020, the Company’s subsidiary, Grown Rogue Gardens LLC, issued an unsecured promissory note in the amount of US$<span id="xdx_902_eifrs-full--NotionalAmount_iI_pp0p0_c20201202__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredPromissoryNotesMember_zCNoXLQTjF0g" title="Principal Amount">150,000</span> to a key Company operations manager. Terms of the note include <span id="xdx_908_eifrs-full--BorrowingsInterestRate_iI_dp_c20201202__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredPromissoryNotesMember_zrDmF5Th7pN6" title="Interest rate">10</span>% interest per annum and 12-month maturity. The Company exercised its the right to extend up to 50% of the principal for up to 6 months by paying a one-time extension fee of $7,500, equal to 10% of the $75,000 principal balance extended. The note was repaid in full during the nine months ended July 31, 2022.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">h)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 19, 2021, the Company completed the first tranche of a private placement of <span id="xdx_902_ecustom--NumberOfCommonStockIssued_c20210101__20210119_zd0DdywAcj4j" title="Number of common stock issued">2,031,784</span> shares for proceeds of $<span id="xdx_90D_ecustom--ProceedsFromPrivatePlacement_pp0p0_c20210101__20210119_zaYjJJvdOIva" title="Proceeds from private placement">200,000</span>. On February 5, 2021, the Company completed the second tranche of the private placement comprised of 8,200,000 units (the “Units”) at CAD$0.16 per Unit for proceeds of CAD$1,312,000 ($1,025,000). Each Unit was comprised of one common share and one warrant to purchase one common share. Each warrant has an exercise price of CAD$0.20 and a term of two years. The second tranche included subscriptions by the following related parties: the CEO subscribed to 1,600,000 Units; the CFO of GR Unlimited subscribed to 2,000,000 Units; a key Company operations manager subscribed to 1,000,000 Units; and PBIC subscribed to 2,000,000 Units.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 5, 2021, the Company agreed to acquire substantially all of the assets of the growing and retail operations of High Street Capital Partners, LLC (“HSCP”) for $<span id="xdx_90C_ecustom--ConsiderationOfCommonStockAcquired_pp0p0_c20210201__20210205__ifrs-full--BusinessCombinationsAxis__custom--HighStreetCapitalPartnersMember_z5J5BQhJF2x7" title="Consideration of common stock acquired">3,000,000</span> of total agreed-upon consideration. The Company also executed a Management Services Agreement (“MSA”) with HSCP. The Company operated the growing facility under the MSA until the acquisition of the growing assets obtained regulatory approval. On April 14, 2022, the transaction closed with modifications to the original terms: the retail dispensary purchase was mutually terminated, and total consideration for the acquisition was reduced to $2,000,000. Upon closing, the Company had paid $750,000 towards the acquisition, and owed a principal sum of $1,250,000 under an amended secured promissory note payable, which will be settled by payments of $500,000 and $750,000, due on due on May 1, 2023.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"/> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">j)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 5, 2021, The Company announced the completion of a brokered private placement offering through the issuance of an aggregate of <span id="xdx_90D_ecustom--NumberOfWarrantsIssued_c20210301__20210305_zVR2Jo88vCAh" title="Number of warrants issued">21,056,890</span> special warrants (each a “Special Warrant”) at a price of CAD$<span id="xdx_907_ecustom--IssuePrice_uCADPShares_c20210301__20210305_zuWAMXihEoOh" title="Issue Price">0.225</span> (the “Issue Price”) per Special Warrant for aggregate gross proceeds of approximately $<span id="xdx_901_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_dm_c20210301__20210305_zMGqi4f4R614" title="Proceeds from warrants">3.7</span> million (CAD$<span id="xdx_903_eifrs-full--ProceedsFromExerciseOfWarrants_pp0p0_uCAD_c20210301__20210305_zs8C9lbKu4v4" title="Proceeds from warrants">4,737,800</span>) (the “Offering”). Each Special Warrant entitled the holder thereof to receive, for no additional consideration, one unit of the Company (each, a “Unit”) on the exercise or deemed exercise of the Special Warrant. Each Unit was comprised of one common share of the Company and one warrant to purchase one common share of the Company. Each Special Warrant entitled the holder to receive upon the exercise or deemed exercise thereof, at no additional consideration, 1.10 Units (instead of one (1) Unit), if the Company had not received a receipt for a final short form prospectus qualifying distribution of the common shares and warrants (the “Qualifying Prospectus”) from the applicable securities regulatory authorities (the “Securities Commissions”) on or before April 5, 2021.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each Special Warrant was to be deemed exercised on the date that was the earlier of: (i) the date that was three (3) days following the date on which the Company obtained receipt from the Securities Commissions for the Qualifying Prospectus underlying the Special Warrants and (ii) July 6, 2021. The Company obtained receipt for the Qualifying Prospectus on April 26, 2021. Accordingly, on April 30, 2021, the Company issued <span id="xdx_90F_ecustom--NumberOfWarrantsIssued_c20210401__20210430_z0co0RBr8Ieg" title="Number of warrants issued">23,162,579</span> Units, comprised of 23,162,579 common shares and 23,162,579 warrants to purchase one common share. The warrants entitle the holder to purchase one common share at an exercise price of CAD$0.30 for a period of two years. Proceeds of $<span id="xdx_90C_eifrs-full--ProceedsFromExerciseOfWarrants_pp0p0_c20210401__20210430_zUetzGMbd6Z6" title="Proceeds from warrants">3,738,564</span> and expenses of $444,396 were allocated to share capital; also allocated to share capital were the expenses for fair value of Agent Warrants of $210,278.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="text-align: left; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">k)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended October 31, 2021, holders of convertible debentures converted an aggregate total of convertible debenture principal of $<span id="xdx_90B_ecustom--DebtConversionPrincipalAmount_pp0p0_c20201101__20211031_zvnUl3jJ3gwk" title="Debt conversion, principal amount">1,042,951</span> (CAD$<span id="xdx_906_ecustom--DebtConversionPrincipalAmount_pp0p0_uCAD_c20201101__20211031_z1Hnv3EQCn3c" title="Debt conversion, principal amount">1,311,111</span>) at CAD$<span id="xdx_90E_ecustom--ConversionPrice_uCADPShares_c20201101__20211031_zgmrY8sVQzBl" title="Conversion Price">0.125</span> per share into <span id="xdx_90A_ecustom--NumberOfCommonStockConverted_c20201101__20211031_zXse0yZs4Lp2" title="Number of common stock converted">10,488,884</span> common shares with an aggregate fair value of $<span id="xdx_900_ecustom--NumberOfCommonStockIssued_c20201101__20211031_zisTGJecZgJ7" title="Number of common stock issued">916,290</span>, and the Company settled the remaining balance due with cash payments of $<span id="xdx_90E_ecustom--CashPaymentsAndCashPayable_pp0p0_c20201101__20211031_zCUGixfYqslf" title="Cash payments and cash payable">1,312,722</span>.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">l)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 16, 2021, the Company, through its subsidiary Golden Harvests, executed an agreement to form a joint venture with Pure Extracts Technologies Corp. (“Pure Extracts”) to expand Grown Rogue’s product offering and bring Pure Extracts’ portfolio of products to Michigan. The joint venture was to be owned 50% by Golden Harvests and 50% by Pure Extracts. The Company announced the termination of the joint venture on June 15, 2022, by which time limited joint venture activity had occurred, and the termination was immaterial to the Company’s financial statements.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pure Extracts was to obtain a 50% interest in the joint venture, following certain regulatory approvals, by contributing processing equipment with an approximate fair value of $515,000, and an allowance for fixtures and equipment of approximately $110,000, to Golden Harvests.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until such time as the necessary regulatory approvals were obtained, the processing equipment was leased to Golden Harvests. The lease term commenced August 16, 2021, and was to terminate on the earlier of (a) immediately upon the date of certain regulatory approval for change of ownership of the joint venture (the “Closing Date”); (b) if the Closing Date does not occur, in which case the equipment will be returned to Pure Extracts; or (c) default by Golden Harvests against the lease, including failure to make lease payments or fail to perform material terms of the lease agreement. The monthly payment under the lease was $4,292, to commence in the month in which the equipment is delivered, and only payable if the business has profits from which to make payments. On the Closing Date, the leased equipment was to be contributed to the joint venture by Pure Extracts and the lease agreement would have terminated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">m)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 9, 2021, the Company entered into an unsecured promissory note agreement with PBIC, a related party, in the amount of $<span id="xdx_90B_eifrs-full--NotionalAmount_iI_pp0p0_c20210909__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredPromissoryNotesMember_zAjl2ge4VzRc" title="Principal Amount">800,000</span> which was to be fully advanced by September 30, 2021. On June 20, 2022, the Company announced the settlement of the note, which had a principal balance of $700,000 owing. The Company agreed to transfer its ownership in PBIC, comprised of 2,362,204 common shares in PBIC (the “PBIC Shares”) to 2766923 Ontario Inc. (the “Creditor”), to which PBIC sold and assigned the note. In exchange, the Creditor provided forgiveness and settlement of all amounts owing in connection the note. The Company reported a gain on debt settlement of $<span id="xdx_90D_ecustom--GainOnDebtSettlement_pp0p0_c20200901__20210909__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredPromissoryNotesMember_zgRTvA3IpH84" title="Gain on debt settlement">449,684</span> as a result of the settlement.</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The note was to mature on December 15, 2022, with payments commencing January 15, 2022, and continuing through and including December 15, 2022. The terms of the note required the Company to make certain participation payments to the lender based on a percentage monthly sales of cannabis flower sold from the Company’s sun-grown A-flower 2021 harvest (the “Harvest”), less 15% of such amount to account for costs of sales. The percentage was determined by dividing 2,000 by the total volume of pounds of the Harvest. A portion of these payments were to be used to pay down the outstanding principal on a monthly basis. The note was to automatically terminate when the full amount of any outstanding principal plus the applicable participation payments were paid prior to the maturity date. Should the participation payments have fully repaid the principal amount prior to the maturity date then the note would have automatically terminated. The note had no stated rate of interest, and in the event of default, would have accrued interest at 15% per annum.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"/> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"/> <td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">n)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 9, 2021, the Company announced that it had closed a non-brokered private placement of common shares (“Private Placement”) for total gross proceeds of USD$<span id="xdx_905_ecustom--ProceedsFromPrivatePlacement_pp0p0_c20211201__20211209_zupaIBZSXhA" title="Proceeds from private placement">1,300,000</span> (CDN$1,645,800). The Private Placement resulted in the issuance of <span id="xdx_902_ecustom--NumberOfCommonStockIssued_c20211201__20211209_zka3qDFw6off" title="Number of common stock issued">13,166,400</span> common shares of Grown Rogue at a purchase price of CAD$0.125 per share. All common shares issued pursuant to the Private Placement were subject to a hold period of four months and one day. The CEO of Grown Rogue invested USD$300,000 in the Private Placement and received 3,038,400 common shares of the Company.</span></td> </tr> </table> | |
| CY2020 | grin |
Issued To Service Providers Shares
IssuedToServiceProvidersShares
|
3209386 | shares |
| CY2020 | grin |
Shares Issued For Services Value
SharesIssuedForServicesValue
|
240340 | usd |
| CY2020 | grin |
Number Of Options Acquired
NumberOfOptionsAcquired
|
3575000 | shares |
| CY2020Q4 | ifrs-full |
Exercise Price Of Outstanding Share Options2019
ExercisePriceOfOutstandingShareOptions2019
|
0.15 | |
| CY2020 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
2250000 | shares |
| CY2020 | ifrs-full |
Number Of Share Options Forfeited In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
|
505000 | shares |
| CY2021 | grin |
Issued To Service Providers Shares
IssuedToServiceProvidersShares
|
534294 | shares |
| CY2021 | grin |
Shares Issued For Services Value
SharesIssuedForServicesValue
|
95294 | usd |
| CY2021 | grin |
Number Of Options Acquired
NumberOfOptionsAcquired
|
3085000 | shares |
| CY2021Q4 | ifrs-full |
Exercise Price Of Outstanding Share Options2019
ExercisePriceOfOutstandingShareOptions2019
|
0.20 | |
| CY2021 | ifrs-full |
Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
|
500000 | shares |
| CY2021 | ifrs-full |
Number Of Share Options Forfeited In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
|
1040000 | shares |
| grin |
Issued To Service Providers Shares
IssuedToServiceProvidersShares
|
529335 | shares | |
| grin |
Shares Issued For Services Value
SharesIssuedForServicesValue
|
59796 | usd | |
| grin |
Number Of Options Acquired
NumberOfOptionsAcquired
|
605000 | shares | |
| CY2019 | grin |
Option Agreement Description
OptionAgreementDescription
|
The Company acquired a controlling 60% interest in Golden Harvests for aggregate consideration of $1,007,719 comprised of 1,025,000 common shares of the Company with a fair value of $158,182 and cash payments and cash payable of $849,537. Of the total consideration, $485,000 in cash and 825,000 common shares with an aggregate fair value of $122,376 have been paid, and cash of $360,000 and 200,000 common shares with an aggregate fair value of $35,806 remain payable at the date of these financial statements. | |
| CY2020Q1 | grin |
Private Placement Description
PrivatePlacementDescription
|
Company agreed to a non-brokered private placement offering of units (the “Units”), with each Unit comprising one common share of the Company and one common share purchase warrant (the “Warrants”) in exchange for CAD$1,500,000 ($1,084,335). Each warrant entitles the holder to purchase one common share of the Company at a price equal to a 25% premium to the Unit price for a period of 24 months. The Units were issued at CAD$0.10 per Unit. The Company has the right to accelerate the expiry of the warrants to thirty days following written notice to the holder if the common shares of the Company close at or above CAD$0.25 per share for a period of ten consecutive trading days on the Canadian Securities Exchange. As of the date of these financial statements, the Company had issued 15,000,000 Units for gross proceeds of CAD$1,500,000. In addition, the Company has agreed to nominate one board member of Grown Rogue as recommended by the subscriber at future shareholder meetings and the ability, if the subscriber does not have its nominee on the Company’s board of directors, to appoint a board observer. This agreement was transacted with Plant Based Investment Corp. (“PBIC”), a related party with a board nominee and approximately 22% common share ownership. | |
| CY2021Q1 | grin |
Number Of Common Stock Issued
NumberOfCommonStockIssued
|
2031784 | shares |
| CY2021Q1 | grin |
Proceeds From Private Placement
ProceedsFromPrivatePlacement
|
200000 | usd |
| CY2021Q1 | grin |
Number Of Warrants Issued
NumberOfWarrantsIssued
|
21056890 | shares |
| CY2021Q1 | grin |
Issue Price
IssuePrice
|
0.225 | |
| CY2021Q1 | ifrs-full |
Proceeds From Exercise Of Warrants
ProceedsFromExerciseOfWarrants
|
3700000 | usd |
| CY2021Q1 | ifrs-full |
Proceeds From Exercise Of Warrants
ProceedsFromExerciseOfWarrants
|
4737800 | cad |
| CY2021Q2 | grin |
Number Of Warrants Issued
NumberOfWarrantsIssued
|
23162579 | shares |
| CY2021Q2 | ifrs-full |
Proceeds From Exercise Of Warrants
ProceedsFromExerciseOfWarrants
|
3738564 | usd |
| CY2021 | grin |
Debt Conversion Principal Amount
DebtConversionPrincipalAmount
|
1042951 | usd |
| CY2021 | grin |
Debt Conversion Principal Amount
DebtConversionPrincipalAmount
|
1311111 | cad |
| CY2021 | grin |
Conversion Price
ConversionPrice
|
0.125 | |
| CY2021 | grin |
Number Of Common Stock Converted
NumberOfCommonStockConverted
|
10488884 | shares |
| CY2021 | grin |
Number Of Common Stock Issued
NumberOfCommonStockIssued
|
916290 | shares |
| CY2021 | grin |
Cash Payments And Cash Payable
CashPaymentsAndCashPayable
|
1312722 | usd |
| CY2021Q4 | grin |
Proceeds From Private Placement
ProceedsFromPrivatePlacement
|
1300000 | usd |
| CY2021Q4 | grin |
Number Of Common Stock Issued
NumberOfCommonStockIssued
|
13166400 | shares |
