2020 Q4 Form 20-F Financial Statement
#000182912622018866 Filed on November 04, 2022
Income Statement
| Concept | 2020 Q4 | 2018 |
|---|---|---|
| Revenue | $1.057M | $0.00 |
| YoY Change | 144.82% | -100.0% |
| Cost Of Revenue | $620.1K | $3.559M |
| YoY Change | -2074.84% | |
| Gross Profit | $436.6K | -$413.5K |
| YoY Change | -5.71% | -2689.67% |
| Gross Profit Margin | 41.32% | |
| Selling, General & Admin | $398.4K | $393.4K |
| YoY Change | -52.16% | -78.92% |
| % of Gross Profit | 91.25% | |
| Research & Development | $5.233K | |
| YoY Change | -97.82% | |
| % of Gross Profit | ||
| Depreciation & Amortization | $602.1K | $94.67K |
| YoY Change | -247.03% | |
| % of Gross Profit | 137.91% | |
| Operating Expenses | $481.5K | $393.4K |
| YoY Change | 13.76% | -81.32% |
| Operating Profit | -$44.94K | -$806.9K |
| YoY Change | -213.11% | -61.4% |
| Interest Expense | $377.8K | -$3.126K |
| YoY Change | 1380.41% | -97.84% |
| % of Operating Profit | ||
| Other Income/Expense, Net | -$221.1K | $16.73K |
| YoY Change | -3419.97% | |
| Pretax Income | -$122.4K | -$396.5K |
| YoY Change | -94.17% | -75.39% |
| Income Tax | ||
| % Of Pretax Income | ||
| Net Earnings | -$83.79K | -$396.5K |
| YoY Change | -95.99% | -75.39% |
| Net Earnings / Revenue | -7.93% | |
| Basic Earnings Per Share | ||
| Diluted Earnings Per Share | -$924.90 | -$105.1K |
| COMMON SHARES | ||
| Basic Shares Outstanding | 107.8M shares | |
| Diluted Shares Outstanding |
Balance Sheet
| Concept | 2020 Q4 | 2018 |
|---|---|---|
| SHORT-TERM ASSETS | ||
| Cash & Short-Term Investments | $217.8K | $22.20K |
| YoY Change | 190.66% | 2678.85% |
| Cash & Equivalents | ||
| Short-Term Investments | ||
| Other Short-Term Assets | $69.82K | $282.9K |
| YoY Change | -75.32% | |
| Inventory | $1.375M | $940.7K |
| Prepaid Expenses | ||
| Receivables | $172.1K | $99.19K |
| Other Receivables | $0.00 | $35.23K |
| Total Short-Term Assets | $1.835M | $25.37K |
| YoY Change | 28.04% | -21.43% |
| LONG-TERM ASSETS | ||
| Property, Plant & Equipment | $1.152M | $1.465M |
| YoY Change | -21.37% | |
| Goodwill | ||
| YoY Change | ||
| Intangibles | ||
| YoY Change | ||
| Long-Term Investments | $772.9K | |
| YoY Change | ||
| Other Assets | $0.00 | |
| YoY Change | ||
| Total Long-Term Assets | $1.930M | $0.00 |
| YoY Change | 28.68% | |
| TOTAL ASSETS | ||
| Total Short-Term Assets | $1.835M | $25.37K |
| Total Long-Term Assets | $1.930M | $0.00 |
| Total Assets | $3.764M | $25.37K |
| YoY Change | 28.37% | -21.43% |
| SHORT-TERM LIABILITIES | ||
| YoY Change | ||
| Accounts Payable | $1.060M | $540.1K |
| YoY Change | -30.58% | 32.74% |
| Accrued Expenses | $9.370K | $55.83K |
| YoY Change | -83.22% | |
| Deferred Revenue | ||
| YoY Change | ||
| Short-Term Debt | $0.00 | $0.00 |
| YoY Change | ||
| Long-Term Debt Due | $146.4K | $2.275M |
| YoY Change | -93.57% | |
| Total Short-Term Liabilities | $1.799M | $639.5K |
| YoY Change | -56.57% | 57.15% |
| LONG-TERM LIABILITIES | ||
| Long-Term Debt | $2.510M | $0.00 |
| YoY Change | 20257.02% | |
| Other Long-Term Liabilities | $400.3K | $205.3K |
| YoY Change | 94.99% | |
| Total Long-Term Liabilities | $2.910M | $0.00 |
| YoY Change | 1237.28% | |
| TOTAL LIABILITIES | ||
| Total Short-Term Liabilities | $1.799M | $639.5K |
| Total Long-Term Liabilities | $2.910M | $0.00 |
| Total Liabilities | $4.676M | $639.5K |
| YoY Change | 6.77% | 57.15% |
| 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 | -$911.6K | -$614.1K |
| YoY Change | ||
| Total Liabilities & Shareholders Equity | $3.764M | $25.37K |
| YoY Change | 28.37% | -21.43% |
Cashflow Statement
| Concept | 2020 Q4 | 2018 |
|---|---|---|
| OPERATING ACTIVITIES | ||
| Net Income | -$83.79K | -$396.5K |
| YoY Change | -95.99% | -75.39% |
| Depreciation, Depletion And Amortization | $602.1K | $94.67K |
| YoY Change | -247.03% | |
| Cash From Operating Activities | -$205.2K | -$39.97K |
| YoY Change | 25.1% | -91.76% |
| INVESTING ACTIVITIES | ||
| Capital Expenditures | -$42.94K | $217.1K |
| YoY Change | -162.5% | |
| Acquisitions | ||
| YoY Change | ||
| Other Investing Activities | $36.84K | $0.00 |
| YoY Change | -173.67% | -100.0% |
| Cash From Investing Activities | -$6.090K | $0.00 |
| YoY Change | -132.57% | -100.0% |
| FINANCING ACTIVITIES | ||
| Cash Dividend Paid | ||
| YoY Change | ||
| Common Stock Issuance & Retirement, Net | $0.00 | $0.00 |
| YoY Change | -100.0% | -100.0% |
| Debt Paid & Issued, Net | ||
| YoY Change | ||
| Cash From Financing Activities | -162.2K | 61.37K |
| YoY Change | 342.31% | -69.71% |
| NET CHANGE | ||
| Cash From Operating Activities | -205.2K | -39.97K |
| Cash From Investing Activities | -6.090K | 0.000 |
| Cash From Financing Activities | -162.2K | 61.37K |
| Net Change In Cash | -373.6K | 21.40K |
| YoY Change | 105.22% | -106.21% |
| FREE CASH FLOW | ||
| Cash From Operating Activities | -$205.2K | -$39.97K |
| Capital Expenditures | -$42.94K | $217.1K |
| Free Cash Flow | -$162.3K | -$257.0K |
| YoY Change | -30.27% | -46.98% |
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2020-10-31 | |
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GROWN ROGUE INTERNATIONAL INC. | |
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550 Airport Road | |
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|
1124360 | usd |
| CY2019Q4 | ifrs-full |
Inventories
Inventories
|
940715 | usd |
| CY2020Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
69816 | usd |
| CY2019Q4 | ifrs-full |
Current Prepaid Expenses
CurrentPrepaidExpenses
|
126309 | usd |
| CY2020Q4 | ifrs-full |
Current Assets
CurrentAssets
|
1834775 | usd |
| CY2019Q4 | ifrs-full |
Current Assets
CurrentAssets
|
1432962 | usd |
| CY2020Q4 | grin |
Property Plant And Equipments
PropertyPlantAndEquipments
|
1101331 | usd |
| CY2019Q4 | grin |
Property Plant And Equipments
PropertyPlantAndEquipments
|
1464917 | usd |
| CY2020Q4 | grin |
Intangible Assets Other Than Goodwills
IntangibleAssetsOtherThanGoodwills
|
4997 | usd |
| CY2019Q4 | grin |
Intangible Assets Other Than Goodwills
IntangibleAssetsOtherThanGoodwills
|
34597 | usd |
| CY2020Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
50468 | usd |
| CY2020Q4 | grin |
Marketable Securities Note7
MarketableSecuritiesNote7
|
585035 | usd |
| CY2020Q4 | grin |
Other Investment Note8
OtherInvestmentNote8
|
187812 | usd |
| CY2020Q4 | ifrs-full |
Assets
Assets
|
3764418 | usd |
| CY2019Q4 | ifrs-full |
Assets
Assets
|
2932476 | usd |
| CY2020Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1059971 | usd |
| CY2019Q4 | ifrs-full |
Trade And Other Current Payables
TradeAndOtherCurrentPayables
|
1526855 | usd |
| CY2019Q4 | grin |
Convertible Debentures
ConvertibleDebentures
|
1995609 | usd |
| CY2020Q4 | grin |
Current Portion Of Longterm Debt
CurrentPortionOfLongtermDebt
|
46099 | usd |
| CY2019Q4 | grin |
Current Portion Of Longterm Debt
CurrentPortionOfLongtermDebt
|
150000 | usd |
| CY2019Q4 | grin |
Unearned Revenue
UnearnedRevenue
|
35000 | usd |
| CY2020Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
100277 | usd |
| CY2019Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
129876 | usd |
| CY2020Q4 | ifrs-full |
Interest Payable
InterestPayable
|
9367 | usd |
| CY2019Q4 | ifrs-full |
Interest Payable
InterestPayable
|
55829 | usd |
| CY2020Q4 | grin |
Current Derivative Liabilities
CurrentDerivativeLiabilities
|
583390 | usd |
| CY2019Q4 | grin |
Current Derivative Liabilities
CurrentDerivativeLiabilities
|
249320 | usd |
| CY2020Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
1799104 | usd |
| CY2019Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
4142489 | usd |
| CY2020Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
389816 | usd |
| CY2019Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
180799 | usd |
| CY2020Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
16630 | usd |
| CY2019Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
12329 | usd |
| CY2020Q4 | grin |
Non Current Longterm Debt
NonCurrentLongtermDebt
|
753715 | usd |
| CY2020Q4 | ifrs-full |
Noncurrent Portion Of Noncurrent Notes And Debentures Issued
NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued
|
1739678 | usd |
| CY2020Q4 | ifrs-full |
Rent Deferred Income Classified As Noncurrent
RentDeferredIncomeClassifiedAsNoncurrent
|
10494 | usd |
| CY2019Q4 | ifrs-full |
Rent Deferred Income Classified As Noncurrent
RentDeferredIncomeClassifiedAsNoncurrent
|
24505 | usd |
| CY2020Q4 | ifrs-full |
Liabilities
Liabilities
|
4709437 | usd |
| CY2019Q4 | ifrs-full |
Liabilities
Liabilities
|
4360122 | usd |
| CY2020Q4 | grin |
Share Capital
ShareCapital
|
14424341 | usd |
| CY2019Q4 | grin |
Share Capital
ShareCapital
|
12647930 | usd |
| CY2019Q4 | grin |
Shares To Be Issued
SharesToBeIssued
|
5136 | usd |
| CY2020Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
4070264 | usd |
| CY2019Q4 | ifrs-full |
Additional Paidin Capital
AdditionalPaidinCapital
|
2890435 | usd |
| CY2020Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
-12197 | usd |
| CY2019Q4 | ifrs-full |
Accumulated Other Comprehensive Income
AccumulatedOtherComprehensiveIncome
|
121920 | usd |
| CY2020Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-19394044 | usd |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-17112605 | usd |
| CY2020Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
-911636 | usd |
| CY2019Q4 | ifrs-full |
Equity Attributable To Owners Of Parent
EquityAttributableToOwnersOfParent
|
-1447184 | usd |
| CY2020Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
-33383 | usd |
| CY2019Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
19538 | usd |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
-945019 | usd |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-1427646 | usd |
| CY2020Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
3764418 | usd |
| CY2019Q4 | ifrs-full |
Equity And Liabilities
EquityAndLiabilities
|
2932476 | usd |
| CY2020 | ifrs-full |
Revenue
Revenue
|
4239604 | usd |
| CY2019 | ifrs-full |
Revenue
Revenue
|
3924983 | usd |
| CY2018 | ifrs-full |
Revenue
Revenue
|
1932128 | usd |
| CY2020 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
2155507 | usd |
| CY2019 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
2935934 | usd |
| CY2018 | grin |
Cost Of Finished Cannabis Inventory Sold
CostOfFinishedCannabisInventorySold
|
1889229 | usd |
| CY2020 | grin |
Costs Of Service Revenues Earned
CostsOfServiceRevenuesEarned
|
-271167 | usd |
| CY2020 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
1812930 | usd |
| CY2019 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
989049 | usd |
| CY2018 | grin |
Gross Profit Excluding Fair Value Items
GrossProfitExcludingFairValueItems
|
42899 | usd |
| CY2020 | grin |
Realized Fair Value Amounts Included In Inventory Sold
RealizedFairValueAmountsIncludedInInventorySold
|
1482725 | 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 |
| CY2020 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-1515492 | 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 |
| CY2020 | ifrs-full |
Gross Profit
GrossProfit
|
1845697 | usd |
| CY2019 | ifrs-full |
Gross Profit
GrossProfit
|
852599 | usd |
| CY2018 | ifrs-full |
Gross Profit
GrossProfit
|
-413493 | usd |
| CY2020 | grin |
Accretion Expenses
AccretionExpenses
|
609357 | usd |
| CY2019 | grin |
Accretion Expenses
AccretionExpenses
|
153195 | usd |
| CY2018 | grin |
Accretion Expenses
AccretionExpenses
|
317827 | usd |
| CY2020 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
26600 | 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 |
| CY2020 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
153991 | usd |
| CY2019 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
63295 | usd |
| CY2018 | grin |
Amortization Of Property And Equipments
AmortizationOfPropertyAndEquipments
|
460046 | usd |
| CY2020 | grin |
Amortization Of Rightofuse Assets Note10
AmortizationOfRightofuseAssetsNote10
|
96845 | usd |
| CY2020 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2196421 | usd |
| CY2019 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
4660675 | usd |
| CY2018 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2707886 | usd |
| CY2020 | ifrs-full |
Key Management Personnel Compensation Sharebased Payment
KeyManagementPersonnelCompensationSharebasedPayment
|
337162 | 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 |
| CY2020 | ifrs-full |
Expense By Nature
ExpenseByNature
|
3420376 | usd |
| CY2019 | ifrs-full |
Expense By Nature
ExpenseByNature
|
8475555 | usd |
| CY2018 | ifrs-full |
Expense By Nature
ExpenseByNature
|
4554116 | usd |
| CY2020 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-1574679 | usd |
| CY2019 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-7622956 | usd |
| CY2018 | ifrs-full |
Profit Loss From Operating Activities
ProfitLossFromOperatingActivities
|
-4967609 | usd |
| CY2020 | grin |
Interest Expenses
InterestExpenses
|
249296 | usd |
| CY2019 | grin |
Interest Expenses
InterestExpenses
|
245549 | usd |
| CY2018 | grin |
Interest Expenses
InterestExpenses
|
965285 | usd |
| CY2020 | ifrs-full |
Other Income
OtherIncome
|
14750 | usd |
| CY2019 | ifrs-full |
Other Income
OtherIncome
|
16733 | usd |
| CY2018 | grin |
Finance Charge Expense
FinanceChargeExpense
|
1510489 | usd |
| CY2020 | grin |
Gain On Disposal Of Subsidiary
GainOnDisposalOfSubsidiary
|
-1574 | usd |
| CY2020 | grin |
Loss On Debt Restructure Note14.1
LossOnDebtRestructureNote14.1
|
-765707 | usd |
| CY2020 | grin |
Gain Loss On Debt Settlement
GainLossOnDebtSettlement
|
23939 | usd |
| CY2019 | grin |
Gain Loss On Debt Settlement
GainLossOnDebtSettlement
|
-4942 | usd |
| CY2020 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
-244572 | 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 |
| CY2020 | grin |
Unrealized Loss On Marketable Securities
UnrealizedLossOnMarketableSecurities
|
263483 | usd |
| CY2020 | grin |
Unrealized Gain On Derivative Liability Note14.1
UnrealizedGainOnDerivativeLiabilityNote14.1
|
-221820 | usd |
| CY2019 | grin |
Unrealized Gain On Derivative Liability Note14.1
UnrealizedGainOnDerivativeLiabilityNote14.1
|
-121811 | usd |
| CY2020 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-9978 | 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 |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-2356488 | usd |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-9476934 | usd |
| CY2018 | ifrs-full |
Profit Loss
ProfitLoss
|
-7509986 | usd |
| CY2020 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
-134117 | usd |
| CY2019 | ifrs-full |
Gains Losses On Exchange Differences On Translation Net Of Tax
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax
|
121920 | usd |
| CY2020 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-2490605 | usd |
| CY2019 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-9355014 | usd |
| CY2018 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-7509986 | usd |
| CY2020 | grin |
Loss Per Share Basic And Diluted
LossPerShareBasicAndDiluted
|
-0.03 | |
| CY2019 | grin |
Loss Per Share Basic And Diluted
LossPerShareBasicAndDiluted
|
-0.13 | |
| CY2018 | grin |
Loss Per Share Basic And Diluted
LossPerShareBasicAndDiluted
|
-0.22 | |
| CY2020 | grin |
Weighted Average Number Of Common Shares Outstanding Basic And Diluted
WeightedAverageNumberOfCommonSharesOutstandingBasicAndDiluted
|
90596827 | shares |
| 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 |
| CY2020 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-75049 | usd |
| CY2019 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-176712 | usd |
| CY2020 | ifrs-full |
Profit Loss Attributable To Ordinary Equity Holders Of Parent Entity
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity
|
-2281439 | 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 |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-2356488 | usd |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-9476934 | usd |
| CY2018 | ifrs-full |
Profit Loss
ProfitLoss
|
-7509986 | usd |
| CY2020 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-75049 | usd |
| CY2019 | ifrs-full |
Profit Loss Attributable To Noncontrolling Interests
ProfitLossAttributableToNoncontrollingInterests
|
-176712 | usd |
| CY2020 | ifrs-full |
Comprehensive Income Attributable To Owners Of Parent
ComprehensiveIncomeAttributableToOwnersOfParent
|
-2415556 | 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 |
| CY2020 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-2490605 | usd |
| CY2019 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-9355014 | usd |
| CY2018 | ifrs-full |
Other Comprehensive Income
OtherComprehensiveIncome
|
-7509986 | usd |
| CY2019Q4 | ifrs-full |
Equity
Equity
|
-1427646 | usd |
| CY2020 | grin |
Issuance Pursuant To Private Placement
IssuancePursuantToPrivatePlacement
|
1084335 | usd |
| CY2020 | grin |
Common Shares Issued Pursuant To Share Swap
CommonSharesIssuedPursuantToShareSwap
|
848011 | usd |
| CY2020 | ifrs-full |
Share Issue Related Cost
ShareIssueRelatedCost
|
16591 | usd |
| CY2020 | grin |
Common Shares Issued For Compensation
CommonSharesIssuedForCompensation
|
76797 | usd |
| CY2020 | grin |
Common Shares Issued For Services
CommonSharesIssuedForServices
|
163543 | usd |
| CY2020 | grin |
Common Shares Issued For Investment
CommonSharesIssuedForInvestment
|
12812 | usd |
| CY2020 | grin |
Conversion Of Debt Into Common Shares
ConversionOfDebtIntoCommonShares
|
112863 | usd |
| CY2020 | grin |
Issuances Pursuant To Convertible Agreements
IssuancesPursuantToConvertibleAgreements
|
434391 | usd |
| CY2020 | grin |
Stock Option Grants
StockOptionGrants
|
240079 | usd |
| CY2020 | grin |
Elimination Of Noncontrolling Interest Of Sold Subsidiary
EliminationOfNoncontrollingInterestOfSoldSubsidiary
|
22128 | usd |
| CY2020 | grin |
Subscription Payable To Be Settled As Trade Payable
SubscriptionPayableToBeSettledAsTradePayable
|
-5136 | usd |
| CY2020 | grin |
Currency Translation Adjustment
CurrencyTranslationAdjustment
|
-134117 | usd |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-2356488 | usd |
| CY2019 | grin |
Common Units Issued To Existing Shareholders Of Company Pursuant To Transaction
CommonUnitsIssuedToExistingShareholdersOfCompanyPursuantToTransaction
|
900403 | usd |
| CY2020Q4 | ifrs-full |
Equity
Equity
|
-945019 | 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 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 |
| 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 |
| CY2020 | grin |
Net Loss
NetLoss
|
2356488 | usd |
| CY2019 | grin |
Net Loss
NetLoss
|
9476934 | usd |
| CY2018 | grin |
Net Loss
NetLoss
|
7509986 | usd |
| CY2020 | grin |
Amortizations Of Property And Equipment
AmortizationsOfPropertyAndEquipment
|
250836 | usd |
| CY2019 | grin |
Amortizations Of Property And Equipment
AmortizationsOfPropertyAndEquipment
|
63295 | usd |
| CY2018 | grin |
Amortizations Of Property And Equipment
AmortizationsOfPropertyAndEquipment
|
460046 | usd |
| CY2020 | grin |
Amortization Of Property And Equipment Included In Costs Of Inventory Sold
AmortizationOfPropertyAndEquipmentIncludedInCostsOfInventorySold
|
518999 | usd |
| CY2019 | grin |
Amortization Of Property And Equipment Included In Costs Of Inventory Sold
AmortizationOfPropertyAndEquipmentIncludedInCostsOfInventorySold
|
191094 | usd |
| CY2020 | ifrs-full |
Amortisation Intangible Assets Other Than Goodwill
AmortisationIntangibleAssetsOtherThanGoodwill
|
26600 | 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 |
| CY2020 | grin |
Unrealized Gain On Changes In Fair Value Of Biological Assets
UnrealizedGainOnChangesInFairValueOfBiologicalAssets
|
-1515492 | 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 |
| CY2020 | grin |
Realized Changes In Fair Value Of Biological Assets In Inventory Sold
RealizedChangesInFairValueOfBiologicalAssetsInInventorySold
|
1482725 | usd |
| CY2019 | grin |
Realized Changes In Fair Value Of Biological Assets In Inventory Sold
RealizedChangesInFairValueOfBiologicalAssetsInInventorySold
|
622804 | usd |
| CY2018 | grin |
Realized Changes In Fair Value Of Biological Assets In Inventory Sold
RealizedChangesInFairValueOfBiologicalAssetsInInventorySold
|
997744 | usd |
| CY2020 | grin |
Sharesbased Compensation
SharesbasedCompensation
|
239067 | usd |
| CY2019 | grin |
Sharesbased Compensation
SharesbasedCompensation
|
113227 | usd |
| CY2018 | grin |
Sharesbased Compensation
SharesbasedCompensation
|
1049595 | usd |
| CY2020 | grin |
Stock Option Expense
StockOptionExpense
|
174892 | usd |
| CY2019 | grin |
Services Paid In Shares Or Membership Units
ServicesPaidInSharesOrMembershipUnits
|
322985 | usd |
| CY2019 | ifrs-full |
Adjustments For Amortisation Expense
AdjustmentsForAmortisationExpense
|
64914 | usd |
| CY2020 | grin |
Accretion Expenses1
AccretionExpenses1
|
568969 | usd |
| CY2019 | grin |
Accretion Expenses1
AccretionExpenses1
|
153195 | usd |
| CY2018 | grin |
Accretion Expenses1
AccretionExpenses1
|
317827 | usd |
| CY2018 | grin |
Finance Charge Expense
FinanceChargeExpense
|
1510489 | usd |
| CY2020 | grin |
Gain On Liability Settlement
GainOnLiabilitySettlement
|
-23939 | usd |
| CY2020 | ifrs-full |
Gains Losses On Disposals Of Property Plant And Equipment
GainsLossesOnDisposalsOfPropertyPlantAndEquipment
|
-9978 | 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 |
| CY2018 | grin |
Services Settled By Issuance Of Longterm Debt
ServicesSettledByIssuanceOfLongtermDebt
|
26487 | usd |
| CY2020 | grin |
Gain On Sale Of Subsidiary
GainOnSaleOfSubsidiary
|
-1574 | usd |
| CY2019 | grin |
Transaction Costs
TransactionCosts
|
3453790 | usd |
| CY2020 | grin |
Loss From Debt Restructuring
LossFromDebtRestructuring
|
-765707 | usd |
| CY2020 | grin |
Unrealized Loss On Marketable Securities
UnrealizedLossOnMarketableSecurities
|
263483 | usd |
| CY2020 | grin |
Change In Fair Value Of Derivative Liability
ChangeInFairValueOfDerivativeLiability
|
221820 | usd |
| CY2019 | grin |
Change In Fair Value Of Derivative Liability
ChangeInFairValueOfDerivativeLiability
|
121811 | usd |
| CY2020 | ifrs-full |
Adjustments For Increase Decrease In Derivative Financial Liabilities
AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities
|
-244572 | 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 |
Loss On Debt Settlements
LossOnDebtSettlements
|
-4509 | usd |
| CY2020 | grin |
Effects Of Foreign Exchange
EffectsOfForeignExchange
|
-134117 | usd |
| CY2019 | grin |
Effects Of Foreign Exchange
EffectsOfForeignExchange
|
153003 | usd |
| CY2020 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
-196746 | usd |
| CY2019 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
-3124152 | usd |
| CY2018 | grin |
Noncash Items In Netloss
NoncashItemsInNetloss
|
-3063785 | usd |
| CY2020 | grin |
Changes In Noncash Working Capital Note21
ChangesInNoncashWorkingCapitalNote21
|
-96064 | usd |
| CY2019 | grin |
Changes In Noncash Working Capital Note21
ChangesInNoncashWorkingCapitalNote21
|
-302684 | usd |
| CY2018 | grin |
Changes In Noncash Working Capital Note21
ChangesInNoncashWorkingCapitalNote21
|
1253428 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Operating Activities
CashFlowsFromUsedInOperatingActivities
|
-292810 | 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 |
| 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 |
| CY2020 | ifrs-full |
Purchase Of Property Plant And Equipment Classified As Investing Activities
PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
|
557758 | 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 |
| CY2020 | grin |
Other Investment
OtherInvestment
|
-175000 | usd |
| CY2020 | grin |
Receipt From Sale Of Subsidiary
ReceiptFromSaleOfSubsidiary
|
-83966 | usd |
| CY2019 | grin |
Payment Upon Execution Of Letter Of Intent
PaymentUponExecutionOfLetterOfIntent
|
50000 | usd |
| CY2019Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
2709527 | usd |
| CY2019 | grin |
Cash Acquired Upon Close Of Transaction
CashAcquiredUponCloseOfTransaction
|
5875 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Investing Activities
CashFlowsFromUsedInInvestingActivities
|
-648792 | 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 |
| CY2018 | ifrs-full |
Proceeds From Exercise Of Options
ProceedsFromExerciseOfOptions
|
500000 | usd |
| CY2019 | grin |
Convertible Debenture Proceeds
ConvertibleDebentureProceeds
|
1105126 | usd |
| CY2018 | grin |
Members Contributions
MembersContributions
|
1525345 | usd |
| CY2018 | grin |
Subscriptions Receivable
SubscriptionsReceivable
|
720516 | usd |
| CY2020 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
615000 | usd |
| CY2019 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
100000 | usd |
| CY2018 | grin |
Proceeds From Longterm Debt
ProceedsFromLongtermDebt
|
2649253 | usd |
| CY2020 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-226126 | usd |
| CY2019 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-250145 | usd |
| CY2018 | grin |
Repayment Of Longterm Debt1
RepaymentOfLongtermDebt1
|
-578250 | usd |
| CY2019 | grin |
Proceeds Of Subscription Receipts
ProceedsOfSubscriptionReceipts
|
2514377 | usd |
| CY2020 | grin |
Payments Of Lease Principal
PaymentsOfLeasePrincipal
|
372154 | usd |
| CY2019 | grin |
Payments Of Lease Principal
PaymentsOfLeasePrincipal
|
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 |
| CY2020 | grin |
Proceeds From Private Placements
ProceedsFromPrivatePlacements
|
1067744 | 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 |
Transaction Cost
TransactionCost
|
-167363 | usd |
| CY2018 | grin |
Transaction Cost
TransactionCost
|
-855679 | usd |
| CY2020 | ifrs-full |
Cash Flows From Used In Financing Activities
CashFlowsFromUsedInFinancingActivities
|
1084464 | 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 |
| CY2020 | ifrs-full |
Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
|
142862 | 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 |
| 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 |
| CY2020Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
217788 | usd |
| CY2019Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
74926 | usd |
| CY2018Q4 | ifrs-full |
Cash And Cash Equivalents
CashAndCashEquivalents
|
826643 | usd |
| CY2020 | grin |
Corporate Information And Going Concern Explanatory
CorporateInformationAndGoingConcernExplanatory
|
<p id="xdx_800_ecustom--CorporateInformationAndGoingConcernExplanatory_z4vrZWCqcCzj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_82F_z4LNzVoOYUX2">Corporate Information 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These consolidated financial statements (the “Financial Statements”) for the years ended October 31, 2020, 2019 and 2018, include the accounts of Grown Rogue International, Inc (together with its subsidiaries, “GRIN” or the “Company”) and its subsidiaries. The registered office of GRIN is located at 340 Richmond Street West, Toronto, Ontario, M5V 1X2.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">GRIN’s subsidiaries and ownership thereof are summarized in the table below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_888_eifrs-full--DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory_zf4DM2BrGhB6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Corporate Information And Going Concern (Details)"> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span id="xdx_8B8_zWDviCrNLXPe" style="display: none">Schedule of subsidiaries and ownership</span></td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top; text-align: left"> <td style="border-bottom: Black 1pt solid; text-align: left; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Company</b></span></td> <td style="padding-bottom: 1pt; text-align: left; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; text-align: left; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Ownership</b></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_902_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Company">Grown Rogue Unlimited, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_904_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Ownership">100% by GRIN</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_909_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Company">Grown Rogue Gardens, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_908_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Company">Grown Rogue Distribution, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90A_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90C_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Company">GRU Properties, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_902_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Company">GRIP, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90D_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_901_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Company">GR Michigan, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_901_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Ownership">87% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_906_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--IdaliaLLCMember" title="Company">Idalia, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_906_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--IdaliaLLCMember" title="Ownership">60% by Grown Rogue Unlimited, LLC</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">GRIN is primarily engaged in the business of growing and selling cannabis products. The primary cannabis product produced and sold is cannabis flower.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These 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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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. As at the end of the year ended October 31, 2020, the Company incurred a net loss of $<span id="xdx_908_eifrs-full--ProfitLoss_iN_pp0p0_di_c20191101__20201031_zuhPMUz2dTRi" title="Net loss">2,356,488</span> (2019 - $<span id="xdx_901_eifrs-full--ProfitLoss_iN_pp0p0_di_c20181101__20191031_zWuiKlqkVv4j" title="Net loss">9,476,934</span>; 2018 - $<span id="xdx_902_eifrs-full--ProfitLoss_iN_pp0p0_di_c20171101__20181031_zUxWv843SHS" title="Net loss">7,509,986</span>) and as of that date, the Company’s accumulated deficit was $<span id="xdx_905_eifrs-full--RetainedEarnings_iNI_pp0p0_di_c20201031_zF3j0aBA9F4d" title="Accumulated Deficit">19,394,044</span> (2019 - $<span id="xdx_908_eifrs-full--RetainedEarnings_iNI_pp0p0_di_c20191031_zLtmoEhX0fFc" title="Accumulated Deficit">17,112,605</span>). As at October 31, 2020, the Company had limited working capital of $<span id="xdx_906_ecustom--WorkingCapitalDeficit_c20201031_pp0p0" title="Working capital deficit">35,671</span> (negative working capital 2019 $<span id="xdx_90E_ecustom--WorkingCapitalDeficit_c20191031_pp0p0" title="Working capital deficit">2,709,527</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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Disclosure Of Effects Of Changes In Parents Ownership Interest In Subsidiary That Do Not Result In Loss Of Control On Equity Attributable To Owners Of Parent Explanatory
DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_888_eifrs-full--DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory_zf4DM2BrGhB6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Corporate Information And Going Concern (Details)"> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span id="xdx_8B8_zWDviCrNLXPe" style="display: none">Schedule of subsidiaries and ownership</span></td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top; text-align: left"> <td style="border-bottom: Black 1pt solid; text-align: left; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Company</b></span></td> <td style="padding-bottom: 1pt; text-align: left; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></td> <td style="border-bottom: Black 1pt solid; text-align: left; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>Ownership</b></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_902_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Company">Grown Rogue Unlimited, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_904_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueUnlimitedLLCMember" title="Ownership">100% by GRIN</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_909_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Company">Grown Rogue Gardens, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_908_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueGardensLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Company">Grown Rogue Distribution, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90A_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GrownRogueDistributionLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90C_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Company">GRU Properties, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_902_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GRUPropertiesLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90B_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Company">GRIP, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90D_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GRIPLLCMember" title="Ownership">100% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_901_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Company">GR Michigan, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_901_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--GRMichiganLLCMember" title="Ownership">87% by Grown Rogue Unlimited, LLC</span></span></td></tr> <tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_906_ecustom--CompanyName_c20191101__20201031__dei--LegalEntityAxis__custom--IdaliaLLCMember" title="Company">Idalia, LLC</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_906_ecustom--Ownership_c20191101__20201031__dei--LegalEntityAxis__custom--IdaliaLLCMember" title="Ownership">60% by Grown Rogue Unlimited, LLC</span></span></td></tr> </table> | |
| CY2020 | ifrs-full |
Profit Loss
ProfitLoss
|
-2356488 | usd |
| CY2019 | ifrs-full |
Profit Loss
ProfitLoss
|
-9476934 | usd |
| CY2018 | ifrs-full |
Profit Loss
ProfitLoss
|
-7509986 | usd |
| CY2020Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-19394044 | usd |
| CY2019Q4 | ifrs-full |
Retained Earnings
RetainedEarnings
|
-17112605 | usd |
| CY2020Q4 | grin |
Working Capital Deficit
WorkingCapitalDeficit
|
35671 | usd |
| CY2020 | grin |
Disclosure Of Reverse Takeover Explanatory
DisclosureOfReverseTakeoverExplanatory
|
<p id="xdx_800_ecustom--DisclosureOfReverseTakeoverExplanatory_zCCzZefuOGc8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_82A_zbEITH51Ggma">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company entered into a definitive transaction agreement (the “Definitive Agreement”) dated October 31, 2018 with Grown Rogue Unlimited LLC (“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, approximately 86% of the issued and outstanding shares of the Company were owned by the former unitholders of GR Unlimited. <span id="xdx_909_ecustom--ReverseTakeoverDescription_c20171101__20181031_zIrGWFsSOeH7" 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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The allocation of the consideration transferred is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfConsiderationTransferredTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_zsH60yV8aXli" 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; color: Black; text-align: left"><span id="xdx_8B3_zxYgfKjlv7Bk" style="display: none">Schedule of consideration transferred</span></td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; 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%; color: Black; text-align: left"><span style="color: Black">3,773,689 shares at a price of CAD$0.315 per share</span></td><td style="width: 1%; color: Black"><span style="color: Black"> </span></td> <td style="width: 1%; color: Black; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--ConsiderationTransferred_pp0p0_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_z0dYsVoj7cUj" style="width: 9%; color: Black; text-align: right" title="3,773,689 shares at a price of CAD$0.315 per share"><span style="color: Black">900,403</span></td><td style="width: 1%; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Net assets (liabilities) of the Company acquired</span></td><td style="color: Black; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; color: Black; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_eifrs-full--NetAssetsLiabilities_c20191031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_pp0p0" style="border-bottom: Black 1pt solid; color: Black; text-align: right" title="Net assets (liabilities) of the Company acquired"><span style="color: Black">(604,107</span></td><td style="padding-bottom: 1pt; color: Black; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Transaction costs</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--TransactionCosts_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--NoviciusSubcoMember_pp0p0" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Transaction costs"><span style="color: Black">1,504,510</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A5_zswxPpjzqwB9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The acquisition-date fair value of the consideration transferred by the existing equity holders of GR Unlimited is based on the number of equity interests GR Unlimited would have had to issue to give the owners of the Company the same percentage equity interest in the combined entity that results from the transaction described above. The fair value of the number of equity interests calculated was based on the private placement transactions entered into by GR Unlimited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The allocation of the consideration transferred is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfConsiderationTransferredTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_zfG358fv0zbi" 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; color: Black; text-align: left"> </td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; 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%; color: Black; text-align: left"><span style="color: Black">100,000 common shares at a price of CAD$0.315 per share</span></td><td style="width: 1%; color: Black"><span style="color: Black"> </span></td> <td style="width: 1%; color: Black; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--ConsiderationTransferred_pp0p0_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_zZsCx74mDRQc" style="width: 9%; color: Black; text-align: right" title="100,000 common shares at a price of CAD$0.315 per share"><span style="color: Black">23,860</span></td><td style="width: 1%; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Fair value of warrants of the Company issued (Note 17.10)</span></td><td style="color: Black; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; color: Black; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--FairValueOfWarrantsOfCompanyIssued_pp0p0_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_z8OaYmrnyyzh" style="border-bottom: Black 1pt solid; color: Black; text-align: right" title="Fair value of warrants of the Company issued (Note 17.10)"><span style="color: Black">893,646</span></td><td style="padding-bottom: 1pt; color: Black; text-align: left"><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Total consideration transferred</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_c20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="color: Black; text-align: right" title="Total consideration transferred"><span style="color: Black">917,506</span></td><td style="color: Black; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Net assets of Grown Rogue Canada acquired</span></td><td style="color: Black; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; color: Black; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--NetAssets_c20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="border-bottom: Black 1pt solid; color: Black; text-align: right" title="Net assets of Grown Rogue Canada acquired"><span style="color: Black">61,447</span></td><td style="padding-bottom: 1pt; color: Black; text-align: left"><span style="color: Black"> </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; color: Black; text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Transaction costs</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--TransactionCosts_c20181101__20191031__ifrs-full--BusinessCombinationsAxis__custom--GrownRogueCanadaMember_pp0p0" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Transaction costs"><span style="color: Black">856,059</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A0_zWyYhP6n9OB5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In addition to the costs mentioned above, the Company incurred cash transaction costs of $<span id="xdx_908_ecustom--CashTransactionCosts_pp0p0_c20181101__20191031_z0VyOEZ14NWb" title="Cash transaction costs">1,093,221</span> during the year ended October 31, 2019. The aforementioned costs are summarized as set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfAforementionedCostsTableTextBlock_z7Y2oQzzLYa6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Reverse Takeover (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span id="xdx_8BD_z8pZJn5z0jL7" style="display: none">Schedule of aforementioned costs</span></td><td style="color: Black"> </td> <td style="color: Black; text-align: left"> </td><td style="color: Black; text-align: right"> </td><td style="color: Black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; color: Black; text-align: left"><span style="color: Black">Consideration transferred by shareholders of GR Unlimited</span></td><td style="width: 1%; color: Black"><span style="color: Black"> </span></td> <td style="width: 1%; color: Black; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_c20191031_pp0p0" style="width: 9%; color: Black; text-align: right" title="Consideration transferred by shareholders of GR Unlimited"><span style="color: Black">1,504,510</span></td><td style="width: 1%; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Balance of purchase price in excess of the fair value of acquired assets and liabilities of Grown Rogue Canada</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--BalanceOfPurchasePriceInExcessOfFairValueOfAcquiredAssetsAndLiabilitiesOfGrownRogueCanada_c20181101__20191031_pp0p0" style="color: Black; text-align: right" title="Balance of purchase price in excess of the fair value of acquired assets and liabilities of Grown Rogue Canada"><span style="color: Black">856,059</span></td><td style="color: Black; text-align: left"><span style="color: Black"> </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; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Cash Transaction costs</span></td><td style="color: Black; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; color: Black; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--CashTransactionCosts_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; color: Black; text-align: right" title="Cash Transaction costs"><span style="color: Black">1,093,221</span></td><td style="padding-bottom: 1pt; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Total Transaction costs during the year ended October 31, 2019, as reported on the statement of comprehensive loss</span></td><td style="color: Black; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; color: Black; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--TotalTransactionCostsDuringYearEndedOctober312019AsReportedOnStatementOfComprehensiveLoss_c20181101__20191031_pp0p0" style="border-bottom: Black 2.5pt double; color: Black; text-align: right" title="Total Transaction costs during the year ended October 31, 2019, as reported on the statement of comprehensive loss"><span style="color: Black">3,453,790</span></td><td style="padding-bottom: 2.5pt; color: Black; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AF_zF0wQI8nvF7" style="margin-top: 0; margin-bottom: 0"> </p> | |
| CY2018 | 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 |
| CY2019Q4 | ifrs-full |
Acquisitiondate Fair Value Of Total Consideration Transferred
AcquisitiondateFairValueOfTotalConsiderationTransferred
|
1504510 | usd |
| CY2019 | grin |
Balance Of Purchase Price In Excess Of Fair Value Of Acquired Assets And Liabilities Of Grown Rogue Canada
BalanceOfPurchasePriceInExcessOfFairValueOfAcquiredAssetsAndLiabilitiesOfGrownRogueCanada
|
856059 | usd |
| CY2019 | grin |
Cash Transaction Costs
CashTransactionCosts
|
1093221 | usd |
| CY2019 | grin |
Total Transaction Costs During Year Ended October312019 As Reported On Statement Of Comprehensive Loss
TotalTransactionCostsDuringYearEndedOctober312019AsReportedOnStatementOfComprehensiveLoss
|
3453790 | usd |
| CY2020 | ifrs-full |
Disclosure Of Basis Of Preparation Of Financial Statements Explanatory
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory
|
<p id="xdx_800_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zBnO67bGzFJe" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_82C_zeymXEa23Zpc">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; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Statement of Compliance</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These consolidated financial statements were approved and authorized for issuance by the Company’s Board of Directors on March 1, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We have reclassified certain amounts in prior periods to conform to the current period’s presentation. On the consolidated statements of cash flows, amortization of property and equipment included in cost of finished cannabis inventory sold and changes in fair value of inventory were reclassed from changes in non-cash working capital to items presented as non-cash adjustments to net income (loss), such that net cash used in operating activities is unchanged.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Basis of Measurement</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">These 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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Functional and Presentation Currency</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company’s functional currency is the Canadian dollar and the functional currency of its Subsidiaries is the United States (“U.S.”) dollar. These audited consolidated financial statements are presented in U.S. dollars.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Basis of Consolidation</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 audited consolidated financial statements from the date that control commences until the date control ceases. All intercompany balances and transactions have been eliminated upon consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Estimation Uncertainty due to COVID-19</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On March 11, 2020, the World Health Organization declared a global outbreak of COVID-19 (coronavirus) to be a pandemic, which has had a significant impact on businesses through the restrictions put in place by the federal, state, provincial and municipal governments regarding travel, business operations and isolation/quarantine orders in Canada and the United States. Government measures imposed to limit the spread of COVID-19 did not have a material impact on the Company’s operations during the period ended October 31, 2020, and the Company has not observed any material impairments, or significant changes in the fair value of its assets as a result of COVID-19.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">At this time, it is unknown the extent of the impact the COVID-19 outbreak may have on the Company as this will depend on future developments that are highly uncertain and that cannot be predicted with confidence. These uncertainties arise from the inability to predict the duration of the outbreak, including the duration of travel restrictions, business closures or disruptions, and quarantine/isolation measures that are currently, or may be put in place by Canada, the United States and other countries to fight the virus. While the extent of the impact is unknown, it remains possible that this outbreak may cause reduced customer demand, supply chain disruptions, staff shortages, and increased government regulations, all of which may negatively impact the Company’s business, results of operations and financial condition. The Company will continue to evaluate the situation with respect to the COVID-19 pandemic as it develops and will implement any such changes to its business as may deemed appropriate to mitigate any potential impacts to its business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Disclosure Of Summary Of Significant Accounting Policies Explanatory
DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zUaqnoxaeVA2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_826_zMIBcZZID1S6">Significant Accounting Policies and Significant Judgements</span></b></span></td></tr></table> <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zOVJjMZeGlsi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.1</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; color: Black"><span id="xdx_86E_zq9cr5yr7EUe">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied, which is upon the transfer of control of the contracted goods or provision of contracted services. Control of goods is transferred when title and physical possession of the contracted goods have been transferred to the customer, which is determined by the shipping terms and certain additional considerations. The Company does not have performance obligations subsequent to the transfer of title and physical possession of the contracted goods. Revenues from sales of goods are recognized when the transfer of ownership to the customer has occurred and the customer has accepted the product. Revenues from services are recognized when services have been provided, the income is determinable, and collectability is reasonably assured. The Company’s contract terms do not include a provision for significant post-service delivery obligations.</span></p> <p id="xdx_84D_ecustom--DisclosureOfInventorieExplanatory_zXqIMk7grXtg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.2</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; color: Black"><span id="xdx_86A_zO6vHUZTL408">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Inventory is valued at the lower of cost and net realizable value. The capitalized cost for produced inventory includes the direct and indirect costs initially capitalized to biological assets before the transfer to inventory. The capitalized cost also includes subsequent costs such as materials, labor, depreciation & amortization expense on equipment involved in packaging, labelling and inspection. The total cost of inventory also includes the fair value adjustment which represents the fair value of the biological asset at the time of harvest and which is transferred from biological asset costs to inventory upon harvest. All direct and indirect costs related to inventory are capitalized as they are incurred; these costs are recorded ‘Cost of finished cannabis inventory sold’ on the statements of loss and comprehensive loss at the time cannabis is sold. The realized fair value amounts included in inventory sold are recorded as a separate line on the statements of loss and comprehensive loss.</span></p> <p id="xdx_84A_ecustom--CostOfFinishedCannabisInventorySoldExplanatory_zNoALbSV4TH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.3</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; color: Black"><span id="xdx_861_zCJvDt6hWD95">Cost of finished cannabis inventory 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Cost of finished cannabis inventory sold includes the value of inventory sold (policy described in Note 4.2), excluding the fair value adjustment carried from biological assets into inventory. Cost of finished cannabis inventory sold also includes the value of inventory write downs.</span></p> <p id="xdx_846_ecustom--BiologicalAssetsExplanatory_z6g6BdsKJW9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.4</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; color: Black"><span id="xdx_863_zbWBmjDq2oN8">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Biological assets are measured at fair value. 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, including direct costs, indirect costs, allocated fixed and variable overheads, and depreciation & amortization of equipment used to grow plants through the harvest of the plants. Before planting, the capitalized costs approximate fair value. After planting, fair value is estimated at the fair value of the market sales price of the finished product less costs to complete. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated statement of loss and comprehensive loss as ‘Unrealized fair value gain on growth of biological assets’. After sale, the amount of ‘Unrealized fair value gain on growth of biological assets’ sold is recognized as ‘Realized fair value amounts in inventory sold’.</span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zKPljFhr1Ut4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.5</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; color: Black"><span id="xdx_86B_zicT1khizaU5">Loss per share</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Basic loss per share is calculated by dividing the loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the loss attributable to common shareholders equals the reported loss attributable to owners of the Company. Diluted loss per share is calculated by the treasury stock method. Under the treasury stock method, the weighted average number of common shares outstanding for the calculation of diluted loss per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_84D_ecustom--AccountsPayableAndAccruedLiabilitiesExplanatory_zJYZZQFGqot8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.6</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; color: Black"><span id="xdx_868_zuDWnztDDocg">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 id="xdx_84A_ecustom--DisclosureOfTransactionBetweenRelatedPartiesExplanatory_zrzauAoj2qp3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.7</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; color: Black"><span id="xdx_86D_zaZ5XpgJozPc">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_844_ecustom--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory_zkohVaDF8yP8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.8</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; color: Black"><span id="xdx_863_zW5QZ8wDeel">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020, 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, 2020, amortization expense was not recorded.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleAmortizationTableTextBlock_zRMpvppWvPJ" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details)"><tr style="vertical-align: top; text-align: justify; background-color: White"> <td style="text-align: left"><span id="xdx_8B4_zq6jhCF1Jsm1" style="display: none">Schedule of Amortization</span></td> <td style="text-align: center"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top; text-align: justify"> <td colspan="3" style="text-align: left"><span style="color: Black">Amortization is calculated applying the following useful lives:</span></td></tr> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: left; width: 30%"><span style="color: Black"> </span></td> <td style="text-align: center; width: 9%"><span style="color: Black"> </span></td> <td style="text-align: left; width: 61%"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: top; text-align: justify; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Furniture and fixtures</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_901_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember" title="Amortization Useful life">7-10</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">years on a straight-line basis</span></td> </tr> <tr style="vertical-align: top; text-align: justify; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Computer and office equipment</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_905_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember" title="Amortization Useful life">3-5</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">years on a straight-line basis</span></td> </tr> <tr style="vertical-align: top; text-align: justify; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Production equipment and other</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_904_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember" title="Amortization Useful life">5-10</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">years on a straight-line basis</span></td> </tr> <tr style="vertical-align: top; text-align: justify; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Leasehold improvements</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_902_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember" title="Amortization Useful life">15-40</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">months on a straight-line basis</span></td> </tr></table> <p id="xdx_8A1_zuP0ELllSsj1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_84C_ecustom--DisclosureOfIntangibleAssetExplanatory_zqyGfm48qUq4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.9</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; color: Black"><span id="xdx_860_z4DnkyoWHnAb">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_84E_ecustom--ImpairmentOfLongLivedAssetsTextBlock_zF1r9EJW7hS2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.10</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; color: Black"><span id="xdx_86D_z23qc7LiT2M1">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 pretax 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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_84E_ecustom--DeferredTransactionCosts_zbwVvCJpGcr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.11</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; color: Black"><span id="xdx_868_zasfXeUp25Jf">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deferred transaction costs represent 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_845_ecustom--UnitBasedCompensationExplanatory_z8wZSgo6tvjh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.12</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; color: Black"><span id="xdx_86B_zIFZkAJqdzof">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unit/Share Based Payment Transactions</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Equity Settled Transactions</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unit/ Share Issuance Costs</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Costs incurred in connection with the issuance of equity are netted against the proceeds received net of tax. Costs related to the issuance of equity and incurred prior to issuance are recorded as deferred equity issuance costs and subsequently netted against proceeds when they are received.</span></p> <p id="xdx_843_ecustom--DescriptionOfAccountingPolicyForMembersCapital_zXmv00XoI9oe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.13</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; color: Black"><span id="xdx_863_z2trZ8E8ito">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_848_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zTln00v5Sps5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.14</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; color: Black"><span id="xdx_862_zT04ceUXEpH7">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Tax expense includes current and deferred tax. This expense is recognized in profit or loss, except for income tax related to the components of other comprehensive income or equity, in which case the tax expense is recognized in other comprehensive income or equity respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Current tax assets and liabilities are obligations or claims for the current and prior periods to be recovered from (or paid to) taxation authorities that are still outstanding at the end of the reporting period. Current tax is computed on the basis of tax profit which differs from net profit. Income taxes are calculated using tax rates and laws enacted or substantively enacted at the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deferred tax is recognized based on temporary differences between the carrying amount and the tax basis of the assets and liabilities. Any change in the net amount of deferred tax assets and liabilities is included in profit or loss. Deferred tax assets and liabilities are determined based on enacted or substantively enacted tax rates and laws that are expected to apply to taxable profit for the periods in which the assets and liabilities will be recovered or settled. Deferred tax assets are recognized when it is likely they will be realized. Deferred tax assets and liabilities are not discounted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recognizes a deferred tax asset or liability for all deductible temporary differences arising from equity securities of subsidiaries, unless it is probable that the temporary difference will not reverse in the foreseeable future and the Company is able to control the timing of the reversal.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zmRluf0OsQdc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.15</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; color: Black"><span id="xdx_86E_zXQrm9dSSXXi">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.15.1</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; color: Black">Financial assets</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; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Initial Recognition</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Classification and measurement</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.15.2</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; color: Black">Financial liabilities</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the original measurement categories for each class of the Company’s financial assets and financial liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_zSpBlQXmulwl" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span id="xdx_8BD_zJDKCjXIh9q7" style="display: none">Schedule of financial assets and financial liabilities</span></td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 86%; color: Black; font-weight: bold; text-align: left"><span style="color: Black">Asset/Liability</span></td><td style="padding-bottom: 1pt; width: 1%; color: Black; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 12%; color: Black; font-weight: bold; text-align: center"><span style="color: Black">Classification</span></td> <td style="padding-bottom: 1pt; width: 1%"><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Accounts receivable</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_905_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Cash</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_900_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Marketable securities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90A_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--MarketableSecuritiesMember" title="Classification">FVTPL</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Long-term debt</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_909_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Interest payable</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Convertible debentures</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90F_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Derivative liabilities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_901_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification">FVTPL</span></span></td> <td><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AC_zyfwmGawF96" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Impairment</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zABhOTvBUFc4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.16</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; color: Black"><span id="xdx_868_zYnZOZH3Jbgl">IFRS 16 - Leases (“IFRS 16”)</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On November 1, 2019, the Company adopted IFRS 16, which replaced IAS 17 – Leases and related interpretations, using the modified retrospective method which does not require restatement of prior period financial information. Accordingly, comparative information in the Company’s financial statements is not restated. IFRS 16 introduces a single lessee accounting model and requires a lessee to recognize a right-of-use asset representing its right to use the underlying asset, and a lease liability representing its obligation to make lease payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On transition to IFRS 16, the Company elected to use the following practical expedient, as permitted under this standard:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">Grandfather the assessment of which transactions are leases and apply IFRS 16 only to contracts that were previously identified as leases under IAS 17; 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; color: Black"> </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; color: Black">-</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; color: Black">Apply a single discount rate to a portfolio of leases with similar characteristics.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On adoption of IFRS 16, the Company has elected to record right-of-use assets based on the corresponding lease liability. Lease liabilities were measured at the present value of the remaining lease payments outstanding from commitments disclosed as at October 31, 2019, excluding short-term leases, leases of low-value assets, and variable lease payments, and discounted using the Company’s incremental borrowing rate as of November 1, 2019. A reconciliation of the Company’s operating lease commitments at October 31, 2019, to the Company’s lease obligations as at the date of transition of November 2, 2019 is set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfLeaseObligationsTableTextBlock_zoJNcl50WJJ1" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (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_8B2_z6GDzuvXl3ih" style="display: none">Schedule of lease obligations</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20201031_zAWqGe7K7Apd" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OperatingLeaseCommitments_iI_pp0p0" 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="color: Black">Operating lease commitments at October 31, 2019</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">322,100</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--DiscountedUsingIncrementalBorrowingRate_iI_pp0p0" 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="color: Black">Discounted using incremental borrowing rate</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(45,669</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_404_ecustom--LeaseLiabilitiesForPurchasedAssets_iI_pp0p0" 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="color: Black">Lease liabilities for purchased assets</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">142,205</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_ecustom--LeaseObligations_iI_pp0p0" 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="color: Black">Lease obligations - November 1, 2019</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">418,636</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AA_zelviZ0Q1Rk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the impacts of adopting IFRS 16 on the consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfConsolidatedFinancialSattementTableTextBlock_zqsYHI6XPCY7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (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_8BD_z4gurPZCoEc" style="display: none">Schedule of consolidated financial statements</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20191031_z82UtcRE9e7" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20191031__srt--CumulativeEffectPeriodOfAdoptionAxis__custom--AdoptionOfIFRS16Member_z9zJprrplxg3" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20201102_z57biltQyNkk" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: white; font-weight: bold; text-align: left"/><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Adoption of<br/> IFRS 16</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Restated Balance, November 1,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--RightofuseAssets_iI_pp0p0" 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="color: Black">Rights-of-use assets</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1465">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">276,431</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">276,431</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--PropertyAndEquipment_iI_pp0p0_zwT9IBuAXfd6" 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="color: Black">Property & equipment</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">232,059</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1470">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">232,059</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--CurrentLeaseLiabilities_iI_pp0p0" 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="color: Black">Current portion of lease liability</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">129,876</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">225,862</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">355,738</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilities_iI_pp0p0" 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="color: Black">Lease liability</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">12,329</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">50,569</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">62,898</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AF_zX7bNTxRRrhb" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Update to significant accounting policies</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recognizes a right-of-use asset and lease liability at the lease commencement date. The right-of-use asset is initially measured based on the initial amount of the lease liability adjusted for any lease payments made on or before the commencement date, plus any initial direct costs incurred, less any lease incentive received. The right-of-use asset is subsequently depreciated to the earlier of the end of the useful life of the right-of-use asset or the least term using the straight-line method. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The right-of-us asset may be adjusted for certain remeasurements of the lease liability and impairment losses, if any.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date. The lease payments are discounted using the interest rate implicit in the lease, or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. The Company uses a single discount rate for a portfolio of leases with similar characteristics. The lease liability is measured at the amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in index or rate, a change in the amount expected to be payable under a residual value guarantee, or if there is a change in the Company’s assessment of whether it will exercise a purchase, extension, or termination option.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Leases that have term of less than twelve months or leases with an underlying asset of low value are recognized as expenses in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Significant judgments and estimates</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In determining the lease term, the Company considers all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. The assessment is reviewed if a significant event of a significant change in circumstance occurs which affects this assessment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">To determine the carrying amount of right-of-use assets and lease liabilities, the Company must estimate the incremental borrowing rate for each leased asset if the interest rate implicit in the lease cannot be readily determined. Management determines the incremental borrowing rate for each leased asset by taking into account the Company’s credit standing, the guarantee, the term and the value of the underlying leased asset, as well as the economic environment in which the leased asset is operated. Incremental borrowing rates can be changed due to macroeconomic changes in the environment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Recognition Of Revenue
DescriptionOfAccountingPolicyForRecognitionOfRevenue
|
<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zOVJjMZeGlsi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.1</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; color: Black"><span id="xdx_86E_zq9cr5yr7EUe">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Revenue is recognized when performance obligations under the terms of a contract with a customer are satisfied, which is upon the transfer of control of the contracted goods or provision of contracted services. Control of goods is transferred when title and physical possession of the contracted goods have been transferred to the customer, which is determined by the shipping terms and certain additional considerations. The Company does not have performance obligations subsequent to the transfer of title and physical possession of the contracted goods. Revenues from sales of goods are recognized when the transfer of ownership to the customer has occurred and the customer has accepted the product. Revenues from services are recognized when services have been provided, the income is determinable, and collectability is reasonably assured. The Company’s contract terms do not include a provision for significant post-service delivery obligations.</span></p> | |
| CY2020 | grin |
Disclosure Of Inventorie Explanatory
DisclosureOfInventorieExplanatory
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<p id="xdx_84D_ecustom--DisclosureOfInventorieExplanatory_zXqIMk7grXtg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.2</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; color: Black"><span id="xdx_86A_zO6vHUZTL408">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Inventory is valued at the lower of cost and net realizable value. The capitalized cost for produced inventory includes the direct and indirect costs initially capitalized to biological assets before the transfer to inventory. The capitalized cost also includes subsequent costs such as materials, labor, depreciation & amortization expense on equipment involved in packaging, labelling and inspection. The total cost of inventory also includes the fair value adjustment which represents the fair value of the biological asset at the time of harvest and which is transferred from biological asset costs to inventory upon harvest. All direct and indirect costs related to inventory are capitalized as they are incurred; these costs are recorded ‘Cost of finished cannabis inventory sold’ on the statements of loss and comprehensive loss at the time cannabis is sold. The realized fair value amounts included in inventory sold are recorded as a separate line on the statements of loss and comprehensive loss.</span></p> | |
| CY2020 | grin |
Cost Of Finished Cannabis Inventory Sold Explanatory
CostOfFinishedCannabisInventorySoldExplanatory
|
<p id="xdx_84A_ecustom--CostOfFinishedCannabisInventorySoldExplanatory_zNoALbSV4TH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.3</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; color: Black"><span id="xdx_861_zCJvDt6hWD95">Cost of finished cannabis inventory 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Cost of finished cannabis inventory sold includes the value of inventory sold (policy described in Note 4.2), excluding the fair value adjustment carried from biological assets into inventory. Cost of finished cannabis inventory sold also includes the value of inventory write downs.</span></p> | |
| CY2020 | grin |
Biological Assets Explanatory
BiologicalAssetsExplanatory
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<p id="xdx_846_ecustom--BiologicalAssetsExplanatory_z6g6BdsKJW9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.4</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; color: Black"><span id="xdx_863_zbWBmjDq2oN8">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Biological assets are measured at fair value. 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, including direct costs, indirect costs, allocated fixed and variable overheads, and depreciation & amortization of equipment used to grow plants through the harvest of the plants. Before planting, the capitalized costs approximate fair value. After planting, fair value is estimated at the fair value of the market sales price of the finished product less costs to complete. Subsequent to harvest, the recognized biological asset amount becomes the cost basis of finished goods inventory. Unrealized gains or losses arising from changes in fair value less costs to sell during the period are included in the consolidated statement of loss and comprehensive loss as ‘Unrealized fair value gain on growth of biological assets’. After sale, the amount of ‘Unrealized fair value gain on growth of biological assets’ sold is recognized as ‘Realized fair value amounts in inventory sold’.</span></p> | |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
|
<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zKPljFhr1Ut4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.5</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; color: Black"><span id="xdx_86B_zicT1khizaU5">Loss per share</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Basic loss per share is calculated by dividing the loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the loss attributable to common shareholders equals the reported loss attributable to owners of the Company. Diluted loss per share is calculated by the treasury stock method. Under the treasury stock method, the weighted average number of common shares outstanding for the calculation of diluted loss per share assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Accounts Payable And Accrued Liabilities Explanatory
AccountsPayableAndAccruedLiabilitiesExplanatory
|
<p id="xdx_84D_ecustom--AccountsPayableAndAccruedLiabilitiesExplanatory_zJYZZQFGqot8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.6</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; color: Black"><span id="xdx_868_zuDWnztDDocg">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> | |
| CY2020 | grin |
Disclosure Of Transaction Between Related Parties Explanatory
DisclosureOfTransactionBetweenRelatedPartiesExplanatory
|
<p id="xdx_84A_ecustom--DisclosureOfTransactionBetweenRelatedPartiesExplanatory_zrzauAoj2qp3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.7</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; color: Black"><span id="xdx_86D_zaZ5XpgJozPc">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> | |
| CY2020 | grin |
Description Of Accounting Policy For Property Plant And Equipments Explanatory
DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory
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<p id="xdx_844_ecustom--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentsExplanatory_zkohVaDF8yP8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.8</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; color: Black"><span id="xdx_863_zW5QZ8wDeel">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020, 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, 2020, amortization expense was not recorded.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleAmortizationTableTextBlock_zRMpvppWvPJ" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (Details)"><tr style="vertical-align: top; text-align: justify; background-color: White"> <td style="text-align: left"><span id="xdx_8B4_zq6jhCF1Jsm1" style="display: none">Schedule of Amortization</span></td> <td style="text-align: center"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top; text-align: justify"> <td colspan="3" style="text-align: left"><span style="color: Black">Amortization is calculated applying the following useful lives:</span></td></tr> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: left; width: 30%"><span style="color: Black"> </span></td> <td style="text-align: center; width: 9%"><span style="color: Black"> </span></td> <td style="text-align: left; width: 61%"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: top; text-align: justify; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Furniture and fixtures</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_901_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember" title="Amortization Useful life">7-10</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">years on a straight-line basis</span></td> </tr> <tr style="vertical-align: top; text-align: justify; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Computer and office equipment</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_905_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember" title="Amortization Useful life">3-5</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">years on a straight-line basis</span></td> </tr> <tr style="vertical-align: top; text-align: justify; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Production equipment and other</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_904_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember" title="Amortization Useful life">5-10</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">years on a straight-line basis</span></td> </tr> <tr style="vertical-align: top; text-align: justify; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Leasehold improvements</span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_902_ecustom--AmortizationUsefulLife_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember" title="Amortization Useful life">15-40</span></span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">months on a straight-line basis</span></td> </tr></table> <p id="xdx_8A1_zuP0ELllSsj1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Disclosure Of Intangible Asset Explanatory
DisclosureOfIntangibleAssetExplanatory
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<p id="xdx_84C_ecustom--DisclosureOfIntangibleAssetExplanatory_zqyGfm48qUq4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.9</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; color: Black"><span id="xdx_860_z4DnkyoWHnAb">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> | |
| CY2020 | grin |
Deferred Transaction Costs
DeferredTransactionCosts
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<p id="xdx_84E_ecustom--DeferredTransactionCosts_zbwVvCJpGcr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.11</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; color: Black"><span id="xdx_868_zasfXeUp25Jf">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deferred transaction costs represent 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> | |
| CY2020 | grin |
Unit Based Compensation Explanatory
UnitBasedCompensationExplanatory
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<p id="xdx_845_ecustom--UnitBasedCompensationExplanatory_z8wZSgo6tvjh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.12</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; color: Black"><span id="xdx_86B_zIFZkAJqdzof">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unit/Share Based Payment Transactions</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Equity Settled Transactions</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Unit/ Share Issuance Costs</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Costs incurred in connection with the issuance of equity are netted against the proceeds received net of tax. Costs related to the issuance of equity and incurred prior to issuance are recorded as deferred equity issuance costs and subsequently netted against proceeds when they are received.</span></p> | |
| CY2020 | grin |
Description Of Accounting Policy For Members Capital
DescriptionOfAccountingPolicyForMembersCapital
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<p id="xdx_843_ecustom--DescriptionOfAccountingPolicyForMembersCapital_zXmv00XoI9oe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.13</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; color: Black"><span id="xdx_863_z2trZ8E8ito">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> | |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Deferred Income Tax Explanatory
DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory
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<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zTln00v5Sps5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.14</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; color: Black"><span id="xdx_862_zT04ceUXEpH7">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Tax expense includes current and deferred tax. This expense is recognized in profit or loss, except for income tax related to the components of other comprehensive income or equity, in which case the tax expense is recognized in other comprehensive income or equity respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Current tax assets and liabilities are obligations or claims for the current and prior periods to be recovered from (or paid to) taxation authorities that are still outstanding at the end of the reporting period. Current tax is computed on the basis of tax profit which differs from net profit. Income taxes are calculated using tax rates and laws enacted or substantively enacted at the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deferred tax is recognized based on temporary differences between the carrying amount and the tax basis of the assets and liabilities. Any change in the net amount of deferred tax assets and liabilities is included in profit or loss. Deferred tax assets and liabilities are determined based on enacted or substantively enacted tax rates and laws that are expected to apply to taxable profit for the periods in which the assets and liabilities will be recovered or settled. Deferred tax assets are recognized when it is likely they will be realized. Deferred tax assets and liabilities are not discounted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recognizes a deferred tax asset or liability for all deductible temporary differences arising from equity securities of subsidiaries, unless it is probable that the temporary difference will not reverse in the foreseeable future and the Company is able to control the timing of the reversal.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Financial Instruments Explanatory
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory
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<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zmRluf0OsQdc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.15</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; color: Black"><span id="xdx_86E_zXQrm9dSSXXi">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.15.1</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; color: Black">Financial assets</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; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Initial Recognition</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Classification and measurement</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.15.2</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; color: Black">Financial liabilities</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the original measurement categories for each class of the Company’s financial assets and financial liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_zSpBlQXmulwl" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span id="xdx_8BD_zJDKCjXIh9q7" style="display: none">Schedule of financial assets and financial liabilities</span></td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 86%; color: Black; font-weight: bold; text-align: left"><span style="color: Black">Asset/Liability</span></td><td style="padding-bottom: 1pt; width: 1%; color: Black; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 12%; color: Black; font-weight: bold; text-align: center"><span style="color: Black">Classification</span></td> <td style="padding-bottom: 1pt; width: 1%"><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Accounts receivable</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_905_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Cash</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_900_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Marketable securities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90A_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--MarketableSecuritiesMember" title="Classification">FVTPL</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Long-term debt</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_909_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Interest payable</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Convertible debentures</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90F_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Derivative liabilities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_901_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification">FVTPL</span></span></td> <td><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AC_zyfwmGawF96" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Impairment</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> | |
| CY2020 | grin |
Schedule Of Financial Assets And Financial Liabilities
ScheduleOfFinancialAssetsAndFinancialLiabilities
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<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilities_zSpBlQXmulwl" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span id="xdx_8BD_zJDKCjXIh9q7" style="display: none">Schedule of financial assets and financial liabilities</span></td><td style="color: Black"> </td> <td style="color: Black; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 86%; color: Black; font-weight: bold; text-align: left"><span style="color: Black">Asset/Liability</span></td><td style="padding-bottom: 1pt; width: 1%; color: Black; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 12%; color: Black; font-weight: bold; text-align: center"><span style="color: Black">Classification</span></td> <td style="padding-bottom: 1pt; width: 1%"><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Accounts receivable</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_905_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--AccountsReceivablesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Cash</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_900_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--CashAndCashEquivalentMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Marketable securities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90A_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--MarketableSecuritiesMember" title="Classification">FVTPL</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--AccountsPayableAndAccruedLiabilitieMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Long-term debt</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_909_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--LongTermDebtsMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left"><span style="color: Black">Interest payable</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--InterestPayablesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </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; color: Black; text-align: left"><span style="color: Black">Convertible debentures</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center"><span style="color: Black"><span id="xdx_90F_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--ConvertibleDebenturesMember" title="Classification">Amortized cost</span></span></td> <td><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: Black; text-align: left; padding-bottom: 1pt"><span style="color: Black">Derivative liabilities</span></td><td style="color: Black"><span style="color: Black"> </span></td> <td style="color: Black; text-align: center; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_901_ecustom--Classification1_c20191101__20201031__ifrs-full--TypesOfHedgesAxis__custom--DerivativeLiabilityMember" title="Classification">FVTPL</span></span></td> <td><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Leases Explanatory
DescriptionOfAccountingPolicyForLeasesExplanatory
|
<p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zABhOTvBUFc4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>4.16</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; color: Black"><span id="xdx_868_zYnZOZH3Jbgl">IFRS 16 - Leases (“IFRS 16”)</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On November 1, 2019, the Company adopted IFRS 16, which replaced IAS 17 – Leases and related interpretations, using the modified retrospective method which does not require restatement of prior period financial information. Accordingly, comparative information in the Company’s financial statements is not restated. IFRS 16 introduces a single lessee accounting model and requires a lessee to recognize a right-of-use asset representing its right to use the underlying asset, and a lease liability representing its obligation to make lease payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On transition to IFRS 16, the Company elected to use the following practical expedient, as permitted under this standard:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">Grandfather the assessment of which transactions are leases and apply IFRS 16 only to contracts that were previously identified as leases under IAS 17; 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; color: Black"> </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; color: Black">-</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; color: Black">Apply a single discount rate to a portfolio of leases with similar characteristics.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On adoption of IFRS 16, the Company has elected to record right-of-use assets based on the corresponding lease liability. Lease liabilities were measured at the present value of the remaining lease payments outstanding from commitments disclosed as at October 31, 2019, excluding short-term leases, leases of low-value assets, and variable lease payments, and discounted using the Company’s incremental borrowing rate as of November 1, 2019. A reconciliation of the Company’s operating lease commitments at October 31, 2019, to the Company’s lease obligations as at the date of transition of November 2, 2019 is set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfLeaseObligationsTableTextBlock_zoJNcl50WJJ1" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (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_8B2_z6GDzuvXl3ih" style="display: none">Schedule of lease obligations</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20201031_zAWqGe7K7Apd" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OperatingLeaseCommitments_iI_pp0p0" 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="color: Black">Operating lease commitments at October 31, 2019</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">322,100</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--DiscountedUsingIncrementalBorrowingRate_iI_pp0p0" 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="color: Black">Discounted using incremental borrowing rate</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(45,669</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_404_ecustom--LeaseLiabilitiesForPurchasedAssets_iI_pp0p0" 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="color: Black">Lease liabilities for purchased assets</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">142,205</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_ecustom--LeaseObligations_iI_pp0p0" 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="color: Black">Lease obligations - November 1, 2019</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">418,636</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AA_zelviZ0Q1Rk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the impacts of adopting IFRS 16 on the consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfConsolidatedFinancialSattementTableTextBlock_zqsYHI6XPCY7" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Significant Accounting Policies and Significant Judgements (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_8BD_z4gurPZCoEc" style="display: none">Schedule of consolidated financial statements</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20191031_z82UtcRE9e7" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20191031__srt--CumulativeEffectPeriodOfAdoptionAxis__custom--AdoptionOfIFRS16Member_z9zJprrplxg3" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20201102_z57biltQyNkk" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; color: white; font-weight: bold; text-align: left"/><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Adoption of<br/> IFRS 16</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Restated Balance, November 1,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--RightofuseAssets_iI_pp0p0" 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="color: Black">Rights-of-use assets</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1465">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">276,431</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">276,431</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--PropertyAndEquipment_iI_pp0p0_zwT9IBuAXfd6" 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="color: Black">Property & equipment</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">232,059</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1470">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">232,059</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--CurrentLeaseLiabilities_iI_pp0p0" 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="color: Black">Current portion of lease liability</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">129,876</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">225,862</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">355,738</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilities_iI_pp0p0" 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="color: Black">Lease liability</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">12,329</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">50,569</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">62,898</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AF_zX7bNTxRRrhb" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Update to significant accounting policies</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recognizes a right-of-use asset and lease liability at the lease commencement date. The right-of-use asset is initially measured based on the initial amount of the lease liability adjusted for any lease payments made on or before the commencement date, plus any initial direct costs incurred, less any lease incentive received. The right-of-use asset is subsequently depreciated to the earlier of the end of the useful life of the right-of-use asset or the least term using the straight-line method. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The right-of-us asset may be adjusted for certain remeasurements of the lease liability and impairment losses, if any.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date. The lease payments are discounted using the interest rate implicit in the lease, or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. The Company uses a single discount rate for a portfolio of leases with similar characteristics. The lease liability is measured at the amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in index or rate, a change in the amount expected to be payable under a residual value guarantee, or if there is a change in the Company’s assessment of whether it will exercise a purchase, extension, or termination option.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Leases that have term of less than twelve months or leases with an underlying asset of low value are recognized as expenses in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Significant judgments and estimates</span></p> <p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In determining the lease term, the Company considers all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. The assessment is reviewed if a significant event of a significant change in circumstance occurs which affects this assessment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">To determine the carrying amount of right-of-use assets and lease liabilities, the Company must estimate the incremental borrowing rate for each leased asset if the interest rate implicit in the lease cannot be readily determined. Management determines the incremental borrowing rate for each leased asset by taking into account the Company’s credit standing, the guarantee, the term and the value of the underlying leased asset, as well as the economic environment in which the leased asset is operated. Incremental borrowing rates can be changed due to macroeconomic changes in the environment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020Q4 | grin |
Operating Lease Commitments
OperatingLeaseCommitments
|
322100 | usd |
| CY2020Q4 | grin |
Discounted Using Incremental Borrowing Rate
DiscountedUsingIncrementalBorrowingRate
|
-45669 | usd |
| CY2020Q4 | grin |
Lease Liabilities For Purchased Assets
LeaseLiabilitiesForPurchasedAssets
|
142205 | usd |
| CY2020Q4 | grin |
Lease Obligations
LeaseObligations
|
418636 | usd |
| CY2020Q4 | ifrs-full |
Rightofuse Assets
RightofuseAssets
|
276431 | usd |
| CY2019Q4 | grin |
Property And Equipment
PropertyAndEquipment
|
232059 | usd |
| CY2020Q4 | grin |
Property And Equipment
PropertyAndEquipment
|
232059 | usd |
| CY2019Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
129876 | usd |
| CY2020Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
355738 | usd |
| CY2019Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
12329 | usd |
| CY2020Q4 | ifrs-full |
Lease Liabilities
LeaseLiabilities
|
62898 | usd |
| CY2020 | ifrs-full |
Disclosure Of Detailed Information About Biological Assets Explanatory
DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
|
<p id="xdx_801_eifrs-full--DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory_zWZVE2Jahsai" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_826_zjtLVOvkumRb">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Biological assets consist of cannabis plants. The reconciliation of changes in the carrying amounts of biological assets as at October 31, 2020 and October 31, 2019 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory_zSvSlCQlNXp3" 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_8B5_zm7bNEsXPFG7" 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="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; padding-bottom: 1pt"><span style="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_eifrs-full--BiologicalAssets_iS_pp0p0_c20181101__20191031_z08pxVp6Cxs9" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">149,617</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Add: purchased cannabis plants</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--AddPurchasedCannabisPlants_c20181101__20191031_pp0p0" style="text-align: right" title="Add: Purchased cannabis plants"><span style="color: Black">308,324</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Change in fair value less costs to sell due to biological transformation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20181101__20191031_pp0p0" style="text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="color: Black">486,354</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Allocation of operational overhead</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--AllocationOfOperationalOverhead_c20181101__20191031_pp0p0" style="text-align: right" title="Allocation of operational overhead"><span style="color: Black">438,859</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Transferred to inventory upon harvest</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--TransferredToInventoryUponHarvest_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest"><span style="color: Black">(1,226,565</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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: 1pt"><span style="color: Black">Balance - October 31, 2019</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--BiologicalAssets_iS_pp0p0_c20191101__20201031_zlpFn975WSR2" style="border-bottom: Black 1pt solid; text-align: right" title="Beginning Balance"><span style="color: Black">156,589</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Add: purchased cannabis plants</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AddPurchasedCannabisPlants_c20191101__20201031_pp0p0" style="text-align: right" title="Add: Purchased cannabis plants"><span style="color: Black">724,878</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Change in fair value less costs to sell due to biological transformation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20191101__20201031_pp0p0" style="text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="color: Black">1,515,492</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Allocation of operational overhead</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--AllocationOfOperationalOverhead_c20191101__20201031_pp0p0" style="text-align: right" title="Allocation of operational overhead"><span style="color: Black">1,130,712</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Transferred to inventory upon harvest</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--TransferredToInventoryUponHarvest_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest"><span style="color: Black">(3,276,981</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--BiologicalAssets_iE_pp0p0_c20191101__20201031_zq1i7TnZRyJc" style="border-bottom: Black 1pt solid; text-align: right" title="Ending Balance"><span style="color: Black">250,690</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A0_z9vO1HEjJ59i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company measures its biological assets at their fair value less costs to sell. This is determined using a model which estimates the expected harvest yield in grams for plants currently being cultivated, and then adjusts that amount for the expected selling price per gram and also for any additional costs to be incurred, such as post-harvest costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following significant unobservable inputs, all of which are classified as level 3 on the fair value hierarchy, were used by management as part of this model:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">Estimated selling price per pound</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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </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; color: Black">-</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; color: Black">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; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_z9efM99GWxpj" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Biological Assets (Details)"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> <span id="xdx_8BF_zxqQGozUpu54" style="display: none">Fair value of biological assets</span></span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="text-align: center"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="text-align: center"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Impact of 20% change</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Estimated selling price per (pound)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--EstimatedSellingPricePerLb_c20191101__20201031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per (pound)"><span style="color: Black">1,123</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--EstimatedSellingPricePerLb_c20181101__20191031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per (pound)"><span style="color: Black">840</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20191101__20201031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="color: Black">57,879</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</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="color: Black">37,747</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Estimated stage of growth</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span id="xdx_901_ecustom--EstimatedStageOfGrowth_dp_c20191101__20201031_zu5gzgrOjUp7" title="Estimated stage of growth">71</span></span></td><td style="text-align: left"><span style="color: Black">%</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span id="xdx_90E_ecustom--EstimatedStageOfGrowth_dp_c20181101__20191031_z6MovEbzC2y8" title="Estimated stage of growth">60</span></span></td><td style="text-align: left"><span style="color: Black">%</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20191101__20201031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="color: Black">46,209</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</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="color: Black">30,970</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Estimated flower yield per harvest (pound)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--EstimatedFlowerYieldPerHarvestLb_c20191101__20201031_pdd" style="text-align: right" title="Estimated flower yield per harvest (pound)"><span style="color: Black">216</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--EstimatedFlowerYieldPerHarvestLb_c20181101__20191031_pdd" style="text-align: right" title="Estimated flower yield per harvest (pound)"><span style="color: Black">263</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20191101__20201031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield"><span style="color: Black">46,209</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</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="color: Black">30,970</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A9_zgUQ1pw5vRvk" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Disclosure Of Reconciliation Of Changes In Biological Assets Explanatory
DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory_zSvSlCQlNXp3" 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_8B5_zm7bNEsXPFG7" 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="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; padding-bottom: 1pt"><span style="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_eifrs-full--BiologicalAssets_iS_pp0p0_c20181101__20191031_z08pxVp6Cxs9" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">149,617</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Add: purchased cannabis plants</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--AddPurchasedCannabisPlants_c20181101__20191031_pp0p0" style="text-align: right" title="Add: Purchased cannabis plants"><span style="color: Black">308,324</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Change in fair value less costs to sell due to biological transformation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20181101__20191031_pp0p0" style="text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="color: Black">486,354</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Allocation of operational overhead</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--AllocationOfOperationalOverhead_c20181101__20191031_pp0p0" style="text-align: right" title="Allocation of operational overhead"><span style="color: Black">438,859</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Transferred to inventory upon harvest</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--TransferredToInventoryUponHarvest_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest"><span style="color: Black">(1,226,565</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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: 1pt"><span style="color: Black">Balance - October 31, 2019</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--BiologicalAssets_iS_pp0p0_c20191101__20201031_zlpFn975WSR2" style="border-bottom: Black 1pt solid; text-align: right" title="Beginning Balance"><span style="color: Black">156,589</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Add: purchased cannabis plants</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AddPurchasedCannabisPlants_c20191101__20201031_pp0p0" style="text-align: right" title="Add: Purchased cannabis plants"><span style="color: Black">724,878</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Change in fair value less costs to sell due to biological transformation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--ChangeInFairValueLessCostsToSellDueToBiologicalTransformation_c20191101__20201031_pp0p0" style="text-align: right" title="Change in fair value less costs to sell due to biological transformation"><span style="color: Black">1,515,492</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Allocation of operational overhead</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--AllocationOfOperationalOverhead_c20191101__20201031_pp0p0" style="text-align: right" title="Allocation of operational overhead"><span style="color: Black">1,130,712</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Transferred to inventory upon harvest</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--TransferredToInventoryUponHarvest_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Transferred to inventory upon harvest"><span style="color: Black">(3,276,981</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--BiologicalAssets_iE_pp0p0_c20191101__20201031_zq1i7TnZRyJc" style="border-bottom: Black 1pt solid; text-align: right" title="Ending Balance"><span style="color: Black">250,690</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| 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 |
| CY2020 | grin |
Add Purchased Cannabis Plants
AddPurchasedCannabisPlants
|
724878 | usd |
| CY2020 | grin |
Change In Fair Value Less Costs To Sell Due To Biological Transformation
ChangeInFairValueLessCostsToSellDueToBiologicalTransformation
|
1515492 | usd |
| CY2020 | grin |
Allocation Of Operational Overhead
AllocationOfOperationalOverhead
|
1130712 | usd |
| CY2020 | grin |
Transferred To Inventory Upon Harvest
TransferredToInventoryUponHarvest
|
-3276981 | usd |
| CY2020Q4 | ifrs-full |
Biological Assets
BiologicalAssets
|
250690 | usd |
| CY2020 | ifrs-full |
Disclosure Of Fair Value Measurement Of Assets Explanatory
DisclosureOfFairValueMeasurementOfAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfFairValueMeasurementOfAssetsExplanatory_z9efM99GWxpj" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Biological Assets (Details)"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> <span id="xdx_8BF_zxqQGozUpu54" style="display: none">Fair value of biological assets</span></span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="text-align: center"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="text-align: center"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Impact of 20% change</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Estimated selling price per (pound)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--EstimatedSellingPricePerLb_c20191101__20201031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per (pound)"><span style="color: Black">1,123</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--EstimatedSellingPricePerLb_c20181101__20191031_pdd" style="width: 9%; text-align: right" title="Estimated selling price per (pound)"><span style="color: Black">840</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20191101__20201031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="color: Black">57,879</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--ImpactOfChangeInEstimatedSellingPrice_c20181101__20191031_pp0p0" style="width: 9%; text-align: right" title="Impact of change in estimated selling price"><span style="color: Black">37,747</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black">Estimated stage of growth</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span id="xdx_901_ecustom--EstimatedStageOfGrowth_dp_c20191101__20201031_zu5gzgrOjUp7" title="Estimated stage of growth">71</span></span></td><td style="text-align: left"><span style="color: Black">%</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span id="xdx_90E_ecustom--EstimatedStageOfGrowth_dp_c20181101__20191031_z6MovEbzC2y8" title="Estimated stage of growth">60</span></span></td><td style="text-align: left"><span style="color: Black">%</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20191101__20201031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="color: Black">46,209</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--ImpactOfChangeInEstimatedStageOfGrowth_c20181101__20191031_pp0p0" style="text-align: right" title="Impact of change in estimated stage of growth"><span style="color: Black">30,970</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black">Estimated flower yield per harvest (pound)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--EstimatedFlowerYieldPerHarvestLb_c20191101__20201031_pdd" style="text-align: right" title="Estimated flower yield per harvest (pound)"><span style="color: Black">216</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--EstimatedFlowerYieldPerHarvestLb_c20181101__20191031_pdd" style="text-align: right" title="Estimated flower yield per harvest (pound)"><span style="color: Black">263</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--ImpactOfChangeInEstimatedFlowerYield_c20191101__20201031_pp0p0" style="text-align: right" title="Impact of change in estimated flower yield"><span style="color: Black">46,209</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</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="color: Black">30,970</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Estimated Selling Price Per Lb
EstimatedSellingPricePerLb
|
1123 | |
| CY2019 | grin |
Estimated Selling Price Per Lb
EstimatedSellingPricePerLb
|
840 | |
| CY2020 | grin |
Impact Of Change In Estimated Selling Price
ImpactOfChangeInEstimatedSellingPrice
|
57879 | usd |
| CY2019 | grin |
Impact Of Change In Estimated Selling Price
ImpactOfChangeInEstimatedSellingPrice
|
37747 | usd |
| CY2020 | grin |
Estimated Stage Of Growth
EstimatedStageOfGrowth
|
0.71 | pure |
| CY2019 | grin |
Estimated Stage Of Growth
EstimatedStageOfGrowth
|
0.60 | pure |
| CY2020 | grin |
Impact Of Change In Estimated Stage Of Growth
ImpactOfChangeInEstimatedStageOfGrowth
|
46209 | usd |
| CY2019 | grin |
Impact Of Change In Estimated Stage Of Growth
ImpactOfChangeInEstimatedStageOfGrowth
|
30970 | usd |
| CY2020 | grin |
Estimated Flower Yield Per Harvest Lb
EstimatedFlowerYieldPerHarvestLb
|
216 | |
| CY2019 | grin |
Estimated Flower Yield Per Harvest Lb
EstimatedFlowerYieldPerHarvestLb
|
263 | |
| CY2020 | grin |
Impact Of Change In Estimated Flower Yield
ImpactOfChangeInEstimatedFlowerYield
|
46209 | usd |
| CY2019 | grin |
Impact Of Change In Estimated Flower Yield
ImpactOfChangeInEstimatedFlowerYield
|
30970 | usd |
| CY2020 | grin |
Share Payments Against Option
SharePaymentsAgainstOption
|
12812 | usd |
| CY2020 | grin |
Total Payment
TotalPayment
|
187812 | usd |
| CY2020 | ifrs-full |
Disclosure Of Accrued Expenses And Other Liabilities Explanatory
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_zJg8xna6Gy8k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_829_z1FSHM3VQrkf">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the liability payable to creditors who agreed to defer settlement for longer than one year from October 31, 2020 and 2019:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfAccruedLiabilitiesExplanatory_zZiUVtUCvxs3" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Accrued 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_8BB_zpnRC0EijaK2" style="display: none">Schedule of liability payable to creditors</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; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CEO</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Trade vendors</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance at November 1, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AccruedLiabilities_iS_pp0p0_c20181101__20191031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zyTyiVFnram1" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1654">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--AccruedLiabilities_iS_pp0p0_c20181101__20191031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_z9ALMGWFQvl1" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1656">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--AccruedLiabilities_iS_pp0p0_c20180101__20191031_zyYs8Dik57o9" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1658">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Amount deferred</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AmountDeferred_c20181101__20191031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Amount deferred"><span style="color: Black">180,799</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AmountDeferred_c20181101__20191031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_pp0p0" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Amount deferred"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1662">-</span></span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AmountDeferred_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Amount deferred"><span style="color: Black">180,799</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance at October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--AccruedLiabilities_iS_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zjhKz7iYiLz5" style="text-align: right" title="Balance at Beginning"><span style="color: Black">180,799</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--AccruedLiabilities_iS_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_zMoLEl1V8mff" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1668">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--AccruedLiabilities_iS_pp0p0_c20191101__20201031_zct4eSw0zar9" style="text-align: right" title="Balance at Beginning"><span style="color: Black">180,799</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amounts deferred</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AmountDeferred_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Amount deferred"><span style="color: Black">105,514</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--AmountDeferred_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_pp0p0" style="text-align: right" title="Amount deferred"><span style="color: Black">180,741</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountDeferred_c20191101__20201031_pp0p0" style="text-align: right" title="Amount deferred"><span style="color: Black">286,255</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amounts settled</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountsSettled_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts settled"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1678">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AmountsSettled_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts settled"><span style="color: Black">(77,238</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--AmountsSettled_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts settled"><span style="color: Black">(77,238</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance at October 31, 2020</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--AccruedLiabilities_iE_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zkIdbliURtfl" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">286,313</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--AccruedLiabilities_iE_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_zKdI0o0zwz61" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">103,503</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--AccruedLiabilities_iE_pp0p0_c20191101__20201031_zWQTqHmTgYW8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">389,816</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Disclosure Of Inventories Explanatory
DisclosureOfInventoriesExplanatory
|
<p id="xdx_807_eifrs-full--DisclosureOfInventoriesExplanatory_z1D1KDqR538c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_82A_zrJoK5LbkkKj">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company’s inventory composition is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--InventoryExplanatory_zYkXVeRtlL95" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BC_zVgzzQiWx0M2" style="display: none">Schedule of inventory</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20201031_zVLQEyyekYck" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20191031_zBvutOzmEqji" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_eifrs-full--RawMaterials_iI_pp0p0" 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="color: Black">Raw materials</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">8,588</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">27,860</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_eifrs-full--WorkInProgress_iI_pp0p0" 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="color: Black">Work in process</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">919,464</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">819,675</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_eifrs-full--FinishedGoods_iI_pp0p0" 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="color: Black">Finished goods</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">196,308</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">93,180</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_eifrs-full--Inventories_iI_pp0p0" 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: 1pt"><span style="color: Black">Balance</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">1,124,360</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">940,715</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The cost of inventories included as an expense and included in cost of goods sold for the year ended October 31, 2020, was $<span id="xdx_907_ecustom--InventoryExpenses_c20191101__20201031_pp0p0" title="Inventory expenses">2,155,507</span> (2019 - $<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>).</span></p> | |
| CY2020 | grin |
Inventory Explanatory
InventoryExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--InventoryExplanatory_zYkXVeRtlL95" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BC_zVgzzQiWx0M2" style="display: none">Schedule of inventory</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20201031_zVLQEyyekYck" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20191031_zBvutOzmEqji" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_eifrs-full--RawMaterials_iI_pp0p0" 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="color: Black">Raw materials</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">8,588</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">27,860</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_eifrs-full--WorkInProgress_iI_pp0p0" 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="color: Black">Work in process</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">919,464</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">819,675</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_eifrs-full--FinishedGoods_iI_pp0p0" 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="color: Black">Finished goods</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">196,308</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">93,180</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_eifrs-full--Inventories_iI_pp0p0" 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: 1pt"><span style="color: Black">Balance</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">1,124,360</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">940,715</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020Q4 | ifrs-full |
Raw Materials
RawMaterials
|
8588 | usd |
| CY2019Q4 | ifrs-full |
Raw Materials
RawMaterials
|
27860 | usd |
| CY2020Q4 | ifrs-full |
Work In Progress
WorkInProgress
|
919464 | usd |
| CY2019Q4 | ifrs-full |
Work In Progress
WorkInProgress
|
819675 | usd |
| CY2020Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
196308 | usd |
| CY2019Q4 | ifrs-full |
Finished Goods
FinishedGoods
|
93180 | usd |
| CY2020Q4 | ifrs-full |
Inventories
Inventories
|
1124360 | usd |
| CY2019Q4 | ifrs-full |
Inventories
Inventories
|
940715 | usd |
| CY2020 | grin |
Inventory Expenses
InventoryExpenses
|
2155507 | usd |
| CY2019 | grin |
Inventory Expenses
InventoryExpenses
|
2935934 | usd |
| CY2018 | grin |
Inventory Expenses
InventoryExpenses
|
1889229 | usd |
| CY2020 | grin |
Marketable Securities Explanatory
MarketableSecuritiesExplanatory
|
<p id="xdx_80D_ecustom--MarketableSecuritiesExplanatory_zEkFQcl4Lwe7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_82A_zd69HrYs8Qj">Marketable Securities</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the period ended October 31, 2020, the Company received <span id="xdx_903_ecustom--NumberOfCommonStockReceived_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_pdd" title="Number of common stock received">2,362,204</span> common shares of Plant-Based Investment Corp (“PBIC”) by issuing to PBIC <span id="xdx_90F_ecustom--NumberOfCommonStockIssued_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_pdd" title="Number of common stock issued">15,000,000</span> common shares of the Company pursuant to a subscription agreement. On the date of the transaction, February 10, 2020, the fair value of PBIC shares per share was CAD$<span id="xdx_90C_eifrs-full--WeightedAverageSharePrice2019_uCADPShares_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_z0aKMguZWvr8" title="Share Price">0.635</span> per share, for a fair value of $<span id="xdx_901_ecustom--FairValueOfShares_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_pp0p0" title="Fair value of shares">848,011</span> (Note 16.1). The Company does not have control or significant influence over PBIC and has accounted for the investment at fair value through profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020, the fair value of the shares was $<span id="xdx_903_ecustom--FairValueOfPbicShares_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_pdd" title="Fair value of PBIC shares">585,035</span>, based upon the publicly quote price of PBIC shares. The Company recorded an unrealized loss on the shares in the amount of $<span id="xdx_908_ecustom--UnrealizedLossOnShares_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_pp0p0" title="Unrealized loss on shares">263,483</span> and foreign currency translation gain of $<span id="xdx_90A_ecustom--ForeignCurrencyTranslationGain_c20191101__20201031__dei--LegalEntityAxis__custom--PlantBasedInvestmentCorpMember_pp0p0" title="Foreign currency translation gain">507</span> during year ended October 31, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Disclosure Of Investments Other Explanatory
DisclosureOfInvestmentsOtherExplanatory
|
<p id="xdx_802_ecustom--DisclosureOfInvestmentsOtherExplanatory_zRmlZyz04lck" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_823_zbTAmV9bTaI3">Other Investment</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On February 6, 2020, the Company entered into a purchase agreement to acquire an option to acquire a 60% controlling interest (the “Option”) of a fully-licensed Michigan based operator pending Municipal and State regulatory approval. The optionee is called Golden Harvests, LLC (“GH”). In order to exercise the Option, the Company will pay $810,000 in cash and issue 800,000 common shares of the Company in four tranches:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>8.1</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; color: Black">Payment of $<span id="xdx_905_ecustom--ValueOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pp0p0" title="Value of option issued">150,000</span> within five days of signing the Option and the issuance of <span id="xdx_900_ecustom--NumberOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pdd" title="Number of option issued">200,000</span> common shares of the Company within 60 days after signing the Option (during the year ended October 31, 2020, the cash amount of $<span id="xdx_90E_ecustom--CashAmountPaid_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pp0p0" title="Cash amount paid">150,00</span> was paid and <span id="xdx_905_ecustom--NumberOfCommonStockIssued_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pdd" title="Number of common stock issued">200,000</span> common shares were issued with a fair value of $<span id="xdx_90E_ecustom--FairValueOfShares_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pp0p0" title="Fair value of shares">12,812</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>8.2</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; color: Black">Payment of $<span id="xdx_90F_ecustom--ValueOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_pp0p0" title="Value of option issued">200,000</span> and the issuance of <span id="xdx_90A_ecustom--NumberOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_pdd" title="Number of option issued">200,000</span> common shares of the Company on the sixth-month anniversary of signing the Option. The Company paid $<span id="xdx_909_ecustom--CashAmountPaid_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_pp0p0" title="Cash amount paid">25,000</span> and issued <span id="xdx_90F_ecustom--NumberOfCommonStockIssued_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_pdd" title="Number of common stock issued">25,000</span> shares subsequent to October 31, 2020 to extend this payment for six-months. Subsequent to October 31, 2020, cash payment of $<span id="xdx_907_ecustom--CashAmountPaid_pp0p0_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_zg5MVI3uon98" title="Cash amount paid">100,000</span> was made and a note payable for $100,000 was issued to fulfilled the $<span id="xdx_90E_ecustom--NumberOfCommonStockIssued_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_pdd" title="Number of common stock issued">200,000</span> payment. The note payable bears interest at $2,000 per month.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>8.3</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; color: Black">Payment of $<span id="xdx_901_ecustom--ValueOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_pp0p0" title="Value of option issued">260,000</span> and the issuance of <span id="xdx_904_ecustom--NumberOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_pdd" title="Number of option issued">200,000</span> common shares of the Company on the twelve-month anniversary of signing the Option. The Company can elect to extend the due date of this tranche of the purchase consideration for an additional six months by paying $<span id="xdx_90F_ecustom--CashAmountPaid_pp0p0_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember_zPRM4AUKJtT9" title="Cash amount paid">25,000</span> and issuing <span id="xdx_908_ecustom--NumberOfCommonStockIssued_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember_zz9bsNVyqL82" title="Number of common stock issued">25,000</span> common shares of the Company. Subsequent to October 31, 2020, the extension term was modified to require issuance of 200,000 shares instead of the aforementioned cash and share 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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>8.4</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; color: Black">Payment of $<span id="xdx_903_ecustom--ValueOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember_pp0p0" title="Value of option issued">200,000</span> and the issuance of <span id="xdx_90E_ecustom--NumberOfOptionIssued_c20200201__20200206__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember_pdd" title="Number of option issued">200,000</span> common shares of the Company due upon exercise of the Option, pending Municipal and State regulatory approval.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The aggregate invested into GH as at October 31, 2020, included the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfInvestmentExplanatory_zAtMXo0st9w4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Other Investment (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_zhLOmyqVE152" style="display: none">Schedule of investment</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20191101__20201031_zQ8z1uX22aI6" 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"><span style="color: Black">Investment</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Amount</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_ecustom--CashPaymentsAgainstOption_i_pp0p0" 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="color: Black">Cash payments against Option</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">175,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_ecustom--SharePaymentsAgainstOption_i_pp0p0" 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="color: Black">Share payments against Option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">12,812</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--TotalPayment_i_pp0p0" 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="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">187,812</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Option agreement was modified subsequent to October 31, 2020 (Note 31)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has a contract to provide operations management services to GH. Under this agreement, during the year ended October 31, 2020, the Company earned revenues of $<span id="xdx_903_eifrs-full--Revenue_pp0p0_c20191101__20201031__dei--LegalEntityAxis__custom--GoldenHarvestsMember_z6FfLGMqnOii" title="Revenues">393,381</span> and costs for those revenues were $<span id="xdx_906_ecustom--CostOfRevenues_c20191101__20201031__dei--LegalEntityAxis__custom--GoldenHarvestsMember_pp0p0" title="Cost of revenue">271,167</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Schedule Of Investment Explanatory
ScheduleOfInvestmentExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfInvestmentExplanatory_zAtMXo0st9w4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Other Investment (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_zhLOmyqVE152" style="display: none">Schedule of investment</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20191101__20201031_zQ8z1uX22aI6" 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"><span style="color: Black">Investment</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Amount</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_ecustom--CashPaymentsAgainstOption_i_pp0p0" 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="color: Black">Cash payments against Option</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">175,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_ecustom--SharePaymentsAgainstOption_i_pp0p0" 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="color: Black">Share payments against Option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">12,812</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--TotalPayment_i_pp0p0" 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="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">187,812</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Cash Payments Against Option
CashPaymentsAgainstOption
|
175000 | usd |
| CY2020 | grin |
Schedule Of Accrued Liabilities Explanatory
ScheduleOfAccruedLiabilitiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfAccruedLiabilitiesExplanatory_zZiUVtUCvxs3" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Accrued 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_8BB_zpnRC0EijaK2" style="display: none">Schedule of liability payable to creditors</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; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CEO</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Trade vendors</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance at November 1, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AccruedLiabilities_iS_pp0p0_c20181101__20191031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zyTyiVFnram1" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1654">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--AccruedLiabilities_iS_pp0p0_c20181101__20191031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_z9ALMGWFQvl1" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1656">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--AccruedLiabilities_iS_pp0p0_c20180101__20191031_zyYs8Dik57o9" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1658">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Amount deferred</span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AmountDeferred_c20181101__20191031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Amount deferred"><span style="color: Black">180,799</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AmountDeferred_c20181101__20191031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_pp0p0" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Amount deferred"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1662">-</span></span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AmountDeferred_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Amount deferred"><span style="color: Black">180,799</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance at October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--AccruedLiabilities_iS_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zjhKz7iYiLz5" style="text-align: right" title="Balance at Beginning"><span style="color: Black">180,799</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--AccruedLiabilities_iS_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_zMoLEl1V8mff" style="text-align: right" title="Balance at Beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1668">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--AccruedLiabilities_iS_pp0p0_c20191101__20201031_zct4eSw0zar9" style="text-align: right" title="Balance at Beginning"><span style="color: Black">180,799</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amounts deferred</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AmountDeferred_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Amount deferred"><span style="color: Black">105,514</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--AmountDeferred_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_pp0p0" style="text-align: right" title="Amount deferred"><span style="color: Black">180,741</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountDeferred_c20191101__20201031_pp0p0" style="text-align: right" title="Amount deferred"><span style="color: Black">286,255</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amounts settled</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountsSettled_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts settled"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1678">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AmountsSettled_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts settled"><span style="color: Black">(77,238</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--AmountsSettled_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts settled"><span style="color: Black">(77,238</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance at October 31, 2020</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--AccruedLiabilities_iE_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zkIdbliURtfl" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">286,313</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--AccruedLiabilities_iE_pp0p0_c20191101__20201031__srt--TitleOfIndividualAxis__custom--TradeVendorsMember_zKdI0o0zwz61" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">103,503</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--AccruedLiabilities_iE_pp0p0_c20191101__20201031_zWQTqHmTgYW8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">389,816</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2019 | grin |
Amount Deferred
AmountDeferred
|
180799 | usd |
| CY2019Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
180799 | usd |
| CY2020 | grin |
Amount Deferred
AmountDeferred
|
286255 | usd |
| CY2020 | grin |
Amounts Settled
AmountsSettled
|
-77238 | usd |
| CY2020Q4 | grin |
Accrued Liabilities
AccruedLiabilities
|
389816 | usd |
| CY2020 | ifrs-full |
Disclosure Of Leases Explanatory
DisclosureOfLeasesExplanatory
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<p id="xdx_807_eifrs-full--DisclosureOfLeasesExplanatory_zs58n4vBMY26" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_825_zOQEaPrtjslb">Leases</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company has two leases of property for growing operations that expire December 31, 2020 and one lease for warehouse and office space that expires March 31, 2021. The warehouse lease can be extended for four years after March 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Set out below are the carrying amounts of right-of-use assets recognized and the movements during the year ended October 31, 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zOCQPiAcmlBh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8B9_zJV2Zwf2rDx2" style="display: none">Schedule of right-of-use assets recognized</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; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Land and<br/> Buildings</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Leased<br/> equipment</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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; font-size: 10pt; color: Black">Balance - October 31, 2019</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--RightofuseAsset_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_zu3NpZMgUMvi" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1700">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--RightofuseAsset_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_zfeI3HDkTaGb" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">232,059</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--RightofuseAsset_iS_pp0p0_c20191101__20201031_z7pKeraxMFP" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">232,059</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; font-size: 10pt; color: Black">Adoption of IFRS 16</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AdoptionOfIfrs16_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black">276,431</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AdoptionOfIfrs16_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1708">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AdoptionOfIfrs16_c20191101__20201031_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black">276,431</span></td><td style="text-align: left"><span style="color: Black"> </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; font-size: 10pt; color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1712">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_eifrs-full--AdditionsToRightofuseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--AdditionsToRightofuseAssets_c20191101__20201031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Amortization</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--AmortizationRightOfUseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="color: Black">(225,963</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AmortizationRightOfUseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="color: Black">(79,401</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AmortizationRightOfUseAssets_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="color: Black">(305,364</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--RightofuseAsset_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_zXmcJJSCHJUf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end"><span style="color: Black">50,468</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--RightofuseAsset_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_zDss7bKpAGyj" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end"><span style="color: Black">220,693</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--RightofuseAsset_iE_pp0p0_c20191101__20201031_zCtXpmGIkE6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end"><span style="color: Black">271,161</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AA_zZwkQ6eQGYm5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">All of the depreciation for land and buildings was capitalized during the year ended October 31, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Set out below are the carrying amounts and movements of lease liabilities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfLeasePrepaymentsExplanatory_znZIlvsQKb32" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8BA_zJ3JUI1lB5ba" style="display: none">Schedule of lease 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"><span style="color: Black">Lease Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - beginning</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--LeaseLiability_iS_pp0p0_uUSD_c20191101__20201031_z9mwnhqvv0zj" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">142,205</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--LeaseLiability_iS_pp0p0_c20181101__20191031_zatGmytAaSy3" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">196,814</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Adoption of IFRS 16</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AdoptionOfIfrs16Liability_c20191101__20201031_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black">276,431</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AdditionsLeaseLiabilities_c20191101__20201031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AdditionsLeaseLiabilities_c20181101__20191031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">62,516</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Accretion of interest</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AccretionOfInterest_c20191101__20201031_pp0p0" style="text-align: right" title="Accretion of interest"><span style="color: Black">63,043</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AccretionOfInterest_c20181101__20191031_pp0p0" style="text-align: right" title="Accretion of interest"><span style="color: Black">30,299</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Payments</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--Payments_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(435,197</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--Payments_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(147,424</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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: 1pt"><span style="color: Black">Balance - ending</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--LeaseLiability_iE_pp0p0_c20191101__20201031_zvzT9yruzM71" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">114,517</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--LeaseLiability_iE_pp0p0_c20181101__20191031_z6ujBx9WkmG4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">142,205</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </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="color: Black">Current</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_eifrs-full--CurrentLeaseLiabilities_c20201031_pp0p0" style="text-align: right" title="Current"><span style="color: Black">100,277</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--CurrentLeaseLiabilities_c20191031_pp0p0" style="text-align: right" title="Current"><span style="color: Black">129,876</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Non-current</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--NoncurrentLeaseLiabilities_c20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current"><span style="color: Black">16,630</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_eifrs-full--NoncurrentLeaseLiabilities_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current"><span style="color: Black">12,329</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A3_zwAgF5NUNcKj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Payments during the year ended October 31, 2020 of $<span id="xdx_90E_ecustom--Payments_iN_pp0p0_di_c20191101__20201031_zzbImdXamgC1" title="Payments">435,197</span> included principal payments of $<span id="xdx_901_ecustom--PrincipalPayments_c20191101__20201031_pp0p0" title="Principal payments">372,154</span> and interest of $<span id="xdx_906_ecustom--InterestPayment_c20191101__20201031_pp0p0" title="Interest Payment">63,043</span>. Payments during the year ended October 31, 2019 of $<span id="xdx_90A_ecustom--Payments_iN_pp0p0_di_c20181101__20191031_zjgNJUunhPIl" title="Payments">147,424</span> included principal payments of $<span id="xdx_909_ecustom--PrincipalPayments_c20181101__20191031_pp0p0" title="Principal payments">117,125</span> and interest of $<span id="xdx_90D_ecustom--InterestPayment_c20181101__20191031_pp0p0" title="Interest Payment">30,299</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Set out below are the minimum future lease payments from October 31, 2020:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zMNRf5PBmlKe" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8BE_zBs38CBHrMO" style="display: none">Schedule of minimum future lease payments</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"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total future<br/> minimum lease<br/> payments</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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: 88%; text-align: left"><span style="color: Black">Less than one year</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--FutureMinimumLeasePayments_c20191101__20201031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Future minimum lease payments"><span style="color: Black">114,010</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Between one and five years</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--FutureMinimumLeasePayments_c20191101__20201031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Future minimum lease payments"><span style="color: Black">17,525</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--FutureMinimumLeasePayments_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Future minimum lease payments"><span style="color: Black">131,535</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Set out below are the minimum future lease payments from October 31, 2019:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total future<br/> minimum lease<br/> payments</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black">Less than one year</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</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="color: Black">144,411</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Between one and five years</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">12,880</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</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="color: Black">157,291</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A7_zUbSCZ7DhVh3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company has lease contracts that include extension options, which are negotiated by management to provide flexibility in managing business needs. Set out below are the undiscounted potential rental payments related to periods following the date of exercise options that are not included in the lease term:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExerciseOptionsExplanatory_zCLBRu3Q9Fqc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8BA_zqNuNSvdKhdl" style="display: none">Summary of exercise options</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20191101__20201031__ifrs-full--MaturityAxis__custom--WithinFiveYearsMember_zj9yNXdkEDwa" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20191101__20201031__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_ztjKQia7hZSf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Within five<br/> years</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">More than<br/> Five years</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--ExtensionOptionsAvailableToBeExercised_i_pp0p0" 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="color: Black">Extension options available to be exercised</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">580,250</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">199,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_ecustom--NewLeaseTermsExecuted_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black">New lease terms executed subsequent to October 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">405,600</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--TotalLease_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">985,850</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">199,000</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A1_zxxSitCVXFSa" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Disclosure Of Quantitative Information About Rightofuse Assets Explanatory
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89F_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zOCQPiAcmlBh" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8B9_zJV2Zwf2rDx2" style="display: none">Schedule of right-of-use assets recognized</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; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Land and<br/> Buildings</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Leased<br/> equipment</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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; font-size: 10pt; color: Black">Balance - October 31, 2019</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--RightofuseAsset_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_zu3NpZMgUMvi" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1700">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--RightofuseAsset_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_zfeI3HDkTaGb" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">232,059</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--RightofuseAsset_iS_pp0p0_c20191101__20201031_z7pKeraxMFP" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">232,059</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; font-size: 10pt; color: Black">Adoption of IFRS 16</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AdoptionOfIfrs16_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black">276,431</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AdoptionOfIfrs16_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1708">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AdoptionOfIfrs16_c20191101__20201031_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black">276,431</span></td><td style="text-align: left"><span style="color: Black"> </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; font-size: 10pt; color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_eifrs-full--AdditionsToRightofuseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1712">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_eifrs-full--AdditionsToRightofuseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--AdditionsToRightofuseAssets_c20191101__20201031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Amortization</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--AmortizationRightOfUseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="color: Black">(225,963</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AmortizationRightOfUseAssets_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="color: Black">(79,401</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AmortizationRightOfUseAssets_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="color: Black">(305,364</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--RightofuseAsset_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandAndBuildingsMember_zXmcJJSCHJUf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end"><span style="color: Black">50,468</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--RightofuseAsset_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedEquipmentMember_zDss7bKpAGyj" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end"><span style="color: Black">220,693</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--RightofuseAsset_iE_pp0p0_c20191101__20201031_zCtXpmGIkE6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at end"><span style="color: Black">271,161</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2019Q4 | grin |
Rightofuse Asset
RightofuseAsset
|
232059 | usd |
| CY2020 | grin |
Adoption Of Ifrs16
AdoptionOfIfrs16
|
276431 | usd |
| CY2020 | ifrs-full |
Additions To Rightofuse Assets
AdditionsToRightofuseAssets
|
68035 | usd |
| CY2020 | grin |
Amortization Right Of Use Assets
AmortizationRightOfUseAssets
|
-305364 | usd |
| CY2020Q4 | grin |
Rightofuse Asset
RightofuseAsset
|
271161 | usd |
| CY2020 | ifrs-full |
Disclosure Of Lease Prepayments Explanatory
DisclosureOfLeasePrepaymentsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfLeasePrepaymentsExplanatory_znZIlvsQKb32" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8BA_zJ3JUI1lB5ba" style="display: none">Schedule of lease 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"><span style="color: Black">Lease Liabilities</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - beginning</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--LeaseLiability_iS_pp0p0_uUSD_c20191101__20201031_z9mwnhqvv0zj" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">142,205</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--LeaseLiability_iS_pp0p0_c20181101__20191031_zatGmytAaSy3" style="width: 9%; text-align: right" title="Balance at beginning"><span style="color: Black">196,814</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Adoption of IFRS 16</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AdoptionOfIfrs16Liability_c20191101__20201031_pp0p0" style="text-align: right" title="Adoption of IFRS 16"><span style="color: Black">276,431</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AdditionsLeaseLiabilities_c20191101__20201031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AdditionsLeaseLiabilities_c20181101__20191031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">62,516</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Accretion of interest</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AccretionOfInterest_c20191101__20201031_pp0p0" style="text-align: right" title="Accretion of interest"><span style="color: Black">63,043</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AccretionOfInterest_c20181101__20191031_pp0p0" style="text-align: right" title="Accretion of interest"><span style="color: Black">30,299</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Payments</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--Payments_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(435,197</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--Payments_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(147,424</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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: 1pt"><span style="color: Black">Balance - ending</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--LeaseLiability_iE_pp0p0_c20191101__20201031_zvzT9yruzM71" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">114,517</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--LeaseLiability_iE_pp0p0_c20181101__20191031_z6ujBx9WkmG4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Balance at ending"><span style="color: Black">142,205</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </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="color: Black">Current</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_eifrs-full--CurrentLeaseLiabilities_c20201031_pp0p0" style="text-align: right" title="Current"><span style="color: Black">100,277</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--CurrentLeaseLiabilities_c20191031_pp0p0" style="text-align: right" title="Current"><span style="color: Black">129,876</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Non-current</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--NoncurrentLeaseLiabilities_c20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current"><span style="color: Black">16,630</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_eifrs-full--NoncurrentLeaseLiabilities_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current"><span style="color: Black">12,329</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2019Q4 | grin |
Lease Liability
LeaseLiability
|
142205 | usd |
| CY2018Q4 | grin |
Lease Liability
LeaseLiability
|
196814 | usd |
| CY2020 | grin |
Adoption Of Ifrs16 Liability
AdoptionOfIfrs16Liability
|
276431 | usd |
| CY2020 | grin |
Additions Lease Liabilities
AdditionsLeaseLiabilities
|
68035 | usd |
| CY2020Q4 | grin |
Accumulated Amortization Property And Equipment
AccumulatedAmortizationPropertyAndEquipment
|
1743882 | usd |
| CY2019 | grin |
Additions Lease Liabilities
AdditionsLeaseLiabilities
|
62516 | usd |
| CY2020 | grin |
Accretion Of Interest
AccretionOfInterest
|
63043 | usd |
| CY2019 | grin |
Accretion Of Interest
AccretionOfInterest
|
30299 | usd |
| CY2020 | grin |
Payments
Payments
|
-435197 | usd |
| CY2019 | grin |
Payments
Payments
|
-147424 | usd |
| CY2020Q4 | grin |
Lease Liability
LeaseLiability
|
114517 | usd |
| CY2019Q4 | grin |
Lease Liability
LeaseLiability
|
142205 | usd |
| CY2020Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
100277 | usd |
| CY2019Q4 | ifrs-full |
Current Lease Liabilities
CurrentLeaseLiabilities
|
129876 | usd |
| CY2020Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
16630 | usd |
| CY2019Q4 | ifrs-full |
Noncurrent Lease Liabilities
NoncurrentLeaseLiabilities
|
12329 | usd |
| CY2020 | grin |
Payments
Payments
|
-435197 | usd |
| CY2020 | grin |
Principal Payments
PrincipalPayments
|
372154 | usd |
| CY2020 | grin |
Interest Payment
InterestPayment
|
63043 | usd |
| CY2019 | grin |
Payments
Payments
|
-147424 | usd |
| CY2019 | grin |
Principal Payments
PrincipalPayments
|
117125 | usd |
| CY2019 | grin |
Interest Payment
InterestPayment
|
30299 | usd |
| CY2020 | ifrs-full |
Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zMNRf5PBmlKe" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8BE_zBs38CBHrMO" style="display: none">Schedule of minimum future lease payments</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"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total future<br/> minimum lease<br/> payments</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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: 88%; text-align: left"><span style="color: Black">Less than one year</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--FutureMinimumLeasePayments_c20191101__20201031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pp0p0" style="width: 9%; text-align: right" title="Future minimum lease payments"><span style="color: Black">114,010</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Between one and five years</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--FutureMinimumLeasePayments_c20191101__20201031__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Future minimum lease payments"><span style="color: Black">17,525</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--FutureMinimumLeasePayments_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Future minimum lease payments"><span style="color: Black">131,535</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Set out below are the minimum future lease payments from October 31, 2019:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total future<br/> minimum lease<br/> payments</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black">Less than one year</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</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="color: Black">144,411</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Between one and five years</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">12,880</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</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="color: Black">157,291</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Future Minimum Lease Payments
FutureMinimumLeasePayments
|
131535 | usd |
| CY2019 | grin |
Future Minimum Lease Payments
FutureMinimumLeasePayments
|
157291 | usd |
| CY2020 | grin |
Disclosure Exercise Options Explanatory
DisclosureExerciseOptionsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExerciseOptionsExplanatory_zCLBRu3Q9Fqc" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Leases (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_8BA_zqNuNSvdKhdl" style="display: none">Summary of exercise options</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20191101__20201031__ifrs-full--MaturityAxis__custom--WithinFiveYearsMember_zj9yNXdkEDwa" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20191101__20201031__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_ztjKQia7hZSf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Within five<br/> years</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">More than<br/> Five years</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--ExtensionOptionsAvailableToBeExercised_i_pp0p0" 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="color: Black">Extension options available to be exercised</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">580,250</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">199,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_ecustom--NewLeaseTermsExecuted_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black">New lease terms executed subsequent to October 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">405,600</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--TotalLease_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 1pt"><span style="color: Black">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">985,850</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black">199,000</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Disclosure Of Property Plant And Equipments Explanatory
DisclosureOfPropertyPlantAndEquipmentsExplanatory
|
<p id="xdx_807_ecustom--DisclosureOfPropertyPlantAndEquipmentsExplanatory_zDgQpO4yChY" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_825_zwhsgmk3BQa8">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; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_88D_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zynGQRrlxfh8" 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_8BA_z6Z3Qe9U1o1d" 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></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Computer and<br/> Office Equipment</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Production<br/> Equipment<br/> and Other</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Construction<br/> in Progress</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Leasehold<br/> Improvements</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">COST</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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: 40%; text-align: left"><span style="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxhUZc68wHge" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">75,883</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z9uiEsVd2Nbd" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">357,115</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zXN9DB4RA9za" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">578,158</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zzBhLL4jmd8l" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">1,067,725</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031_zGxMdRBjRwrk" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">2,078,881</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">50,480</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">86,483</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">17,308</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">242,746</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">397,017</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Disposals</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zOgZxhFPAfBi" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black">(70,403</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zl3E72THzfka" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1838">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zItSCByNDVl5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black">(118,683</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zVlfzBU3Aw4c" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1842">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031_zT60kiTz0Jm5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black">(189,086</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zFXxMawXklr1" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">55,960</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zBOMhXJkrhV1" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">443,598</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zljZrOl22KHa" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">476,783</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zmVs6erNys84" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">1,310,471</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031_zbNyLCN9fHIf" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">2,286,812</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">1,031</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">283,065</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">90,342</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">251,355</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">625,793</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Transfers</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zheUlIS00Yb" style="text-align: right" title="Transfers"><span style="color: Black">(2,061</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zM6grWcwiXd6" style="text-align: right" title="Transfers"><span style="color: Black">2,061</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zIV5kl5a2rNb" style="text-align: right" title="Transfers"><span style="color: Black">(512,719</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zAyH17WOaTEh" style="text-align: right" title="Transfers"><span style="color: Black">512,719</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031_zZ5k7Ka2tPeh" style="text-align: right" title="Transfers"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1874">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Disposals</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z4M2FdVFUlPf" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(39,764</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zgdStqXitlFg" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(17,350</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zneWvURwfH08" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(9,331</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zfZU49ErQqk8" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(947</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031_z4wmOfC3RRpb" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(67,392</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zZDAWfCGQQwb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">15,166</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zrq4dbPyna8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">711,374</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zaLIQE9r5wUg" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">45,075</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zoqojaEEi9F1" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">2,073,598</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031_zwkAfVDh8LS1" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">2,845,213</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </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="color: Black">ACCUMULATED AMORTIZATION</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zdOpACM2sSCa" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">1,907</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zhivBUANOm1d" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">71,157</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z9Cclx0AICLb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1895">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zhm48XS03bGg" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">429,896</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031_zxgkIdsYzvS9" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">502,960</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Amortization for the period</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zBXh7D4HP4I7" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">17,794</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zyzvmYJ5MRpe" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">61,322</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zviNXfkUAy0k" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1905">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zV6v3PN8m5Kk" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">239,819</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031_zI0GawjFhdI9" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">318,935</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zzPqQGN0IWy8" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">19,701</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zU8LMZodDlHj" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">132,479</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zdwEfxQAkX0f" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1915">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zh2z5q587J9i" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">669,715</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031_zBb7jUQXLFhb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">821,895</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amortization for the period</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zk4tyj1KM7M6" style="text-align: right" title="Amortization for the period"><span style="color: Black">6,360</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zhkACvY77dBk" style="text-align: right" title="Amortization for the period"><span style="color: Black">106,441</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zgLDMaDlmFzb" style="text-align: right" title="Amortization for the period"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1925">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_znnDJNt36huj" style="text-align: right" title="Amortization for the period"><span style="color: Black">824,977</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031_zreSMlY0qH1a" style="text-align: right" title="Amortization for the period"><span style="color: Black">937,778</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Transfers</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black">(2,405</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black">2,405</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1935">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1937">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1939">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Disposals</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black">(8,490</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black">(7,301</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1945">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1947">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black">(15,791</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z2aUumqhRHN4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">15,166</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zlJXZ4DrLqv2" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">234,024</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zVr7DRQAwgp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1955">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGOn1UuLEyka" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">1,494,692</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031_z5acALsRzrQ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">1,743,882</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </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="color: Black">NET BOOK VALUE</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">As at October 31, 2019</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">36,259</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">311,119</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">476,783</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">640,756</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">1,464,917</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">As at October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1971">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">477,350</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">45,075</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">578,906</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--PropertyAndEquipmentNet_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">1,101,331</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Production equipment includes $<span id="xdx_90C_ecustom--LeasedAsset_c20191101__20201031_pp0p0" title="Leased assets">220,693</span> in leased assets (2019 - $<span id="xdx_90B_ecustom--LeasedAsset_c20181101__20191031_pp0p0" title="Leased assets">232,059</span>). For the year ended October 31, 2020, $<span id="xdx_90F_eifrs-full--AmortisationExpense_c20191101__20201031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_pp0p0" title="Amortization expense">518,999</span> in amortization costs were included in cost of sales (2019 – $<span id="xdx_900_eifrs-full--AmortisationExpense_c20181101__20191031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_pp0p0" title="Amortization expense">129,202</span>). As at October 31, 2020, $<span id="xdx_90D_eifrs-full--AmortisationExpense_c20191101__20201031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--BiologicalAssetsMember_pp0p0" title="Amortization expense">72,165</span> (2019 – $<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_90D_eifrs-full--AmortisationExpense_c20191101__20201031__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--InventoryMember_pp0p0" title="Amortization expense">208,177</span> (2019 – $<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. Depreciation expense not capitalized left net depreciation expense of $<span id="xdx_90B_ecustom--DepreciationExpenseNotCapitalized_c20191101__20201031_pp0p0" title="Depreciation expense not capitalized">153,991</span> on the statement of comprehensive loss for the year ended October 31, 2020 (2019 – $<span id="xdx_904_ecustom--DepreciationExpenseNotCapitalized_c20181101__20191031_pp0p0" title="Depreciation expense not capitalized">63,295</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_88D_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zynGQRrlxfh8" 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_8BA_z6Z3Qe9U1o1d" 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></tr> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Computer and<br/> Office Equipment</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Production<br/> Equipment<br/> and Other</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Construction<br/> in Progress</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Leasehold<br/> Improvements</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">COST</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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: 40%; text-align: left"><span style="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zxhUZc68wHge" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">75,883</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_z9uiEsVd2Nbd" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">357,115</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zXN9DB4RA9za" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">578,158</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zzBhLL4jmd8l" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">1,067,725</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20181101__20191031_zGxMdRBjRwrk" style="width: 9%; text-align: right" title="Property and equipment, beginning"><span style="color: Black">2,078,881</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">50,480</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">86,483</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">17,308</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">242,746</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AdditionsPropertyAndEquipment_c20181101__20191031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">397,017</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Disposals</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zOgZxhFPAfBi" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black">(70,403</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zl3E72THzfka" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1838">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zItSCByNDVl5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black">(118,683</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zVlfzBU3Aw4c" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1842">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20181101__20191031_zT60kiTz0Jm5" style="border-bottom: Black 1pt solid; text-align: right" title="Disposals"><span style="color: Black">(189,086</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zFXxMawXklr1" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">55,960</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zBOMhXJkrhV1" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">443,598</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zljZrOl22KHa" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">476,783</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zmVs6erNys84" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">1,310,471</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pp0p0_c20191101__20201031_zbNyLCN9fHIf" style="text-align: right" title="Property and equipment, beginning"><span style="color: Black">2,286,812</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Additions</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">1,031</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">283,065</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">90,342</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">251,355</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AdditionsPropertyAndEquipment_c20191101__20201031_pp0p0" style="text-align: right" title="Additions"><span style="color: Black">625,793</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Transfers</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zheUlIS00Yb" style="text-align: right" title="Transfers"><span style="color: Black">(2,061</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zM6grWcwiXd6" style="text-align: right" title="Transfers"><span style="color: Black">2,061</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zIV5kl5a2rNb" style="text-align: right" title="Transfers"><span style="color: Black">(512,719</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zAyH17WOaTEh" style="text-align: right" title="Transfers"><span style="color: Black">512,719</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--TransfersPropertyAndEquipment_pp0p0_c20191101__20201031_zZ5k7Ka2tPeh" style="text-align: right" title="Transfers"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1874">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Disposals</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z4M2FdVFUlPf" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(39,764</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zgdStqXitlFg" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(17,350</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zneWvURwfH08" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(9,331</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zfZU49ErQqk8" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(947</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20191101__20201031_z4wmOfC3RRpb" style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(67,392</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zZDAWfCGQQwb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">15,166</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zrq4dbPyna8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">711,374</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zaLIQE9r5wUg" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">45,075</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zoqojaEEi9F1" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">2,073,598</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iE_pp0p0_c20191101__20201031_zwkAfVDh8LS1" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, ending"><span style="color: Black">2,845,213</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </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="color: Black">ACCUMULATED AMORTIZATION</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zdOpACM2sSCa" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">1,907</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zhivBUANOm1d" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">71,157</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z9Cclx0AICLb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1895">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zhm48XS03bGg" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">429,896</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20181101__20191031_zxgkIdsYzvS9" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">502,960</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Amortization for the period</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zBXh7D4HP4I7" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">17,794</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zyzvmYJ5MRpe" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">61,322</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zviNXfkUAy0k" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1905">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zV6v3PN8m5Kk" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">239,819</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20181101__20191031_zI0GawjFhdI9" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization for the period"><span style="color: Black">318,935</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zzPqQGN0IWy8" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">19,701</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zU8LMZodDlHj" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">132,479</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zdwEfxQAkX0f" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1915">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zh2z5q587J9i" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">669,715</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationPropertyAndEquipment_iS_pp0p0_c20191101__20201031_zBb7jUQXLFhb" style="text-align: right" title="Accumulated amortization property and equipment, beginning"><span style="color: Black">821,895</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amortization for the period</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zk4tyj1KM7M6" style="text-align: right" title="Amortization for the period"><span style="color: Black">6,360</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zhkACvY77dBk" style="text-align: right" title="Amortization for the period"><span style="color: Black">106,441</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zgLDMaDlmFzb" style="text-align: right" title="Amortization for the period"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1925">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_znnDJNt36huj" style="text-align: right" title="Amortization for the period"><span style="color: Black">824,977</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--AmortizationOfPropertyAndEquipment_pp0p0_c20191101__20201031_zreSMlY0qH1a" style="text-align: right" title="Amortization for the period"><span style="color: Black">937,778</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Transfers</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black">(2,405</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black">2,405</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1935">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1937">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AccumulatedAmortizationTransfer_c20191101__20201031_pp0p0" style="text-align: right" title="Accumulated amortization Transfer"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1939">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Disposals</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black">(8,490</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black">(7,301</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1945">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1947">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--AccumulatedAmortizationDisposals_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization Disposals"><span style="color: Black">(15,791</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z2aUumqhRHN4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">15,166</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_zlJXZ4DrLqv2" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">234,024</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_zVr7DRQAwgp5" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1955">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGOn1UuLEyka" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">1,494,692</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_ecustom--AccumulatedAmortizationPropertyAndEquipment_iE_pp0p0_c20191101__20201031_z5acALsRzrQ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization property and equipment, ending"><span style="color: Black">1,743,882</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </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="color: Black">NET BOOK VALUE</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">As at October 31, 2019</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">36,259</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">311,119</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">476,783</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--PropertyAndEquipmentNet_c20191031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">640,756</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Net Book Value"><span style="color: Black">1,464,917</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">As at October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl1971">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProductionEquipmentAndOtherMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">477,350</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">45,075</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--PropertyAndEquipmentNet_c20201031__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">578,906</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--PropertyAndEquipmentNet_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Book Value"><span style="color: Black">1,101,331</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| 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 |
| CY2020 | grin |
Additions Property And Equipment
AdditionsPropertyAndEquipment
|
625793 | usd |
| CY2020 | ifrs-full |
Disposals Property Plant And Equipment
DisposalsPropertyPlantAndEquipment
|
67392 | usd |
| CY2020Q4 | ifrs-full |
Property Plant And Equipment
PropertyPlantAndEquipment
|
2845213 | 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 |
| CY2020 | grin |
Amortization Of Property And Equipment
AmortizationOfPropertyAndEquipment
|
937778 | usd |
| CY2020 | grin |
Accumulated Amortization Disposals
AccumulatedAmortizationDisposals
|
-15791 | usd |
| CY2019Q4 | grin |
Property And Equipment Net
PropertyAndEquipmentNet
|
1464917 | usd |
| CY2020Q4 | grin |
Property And Equipment Net
PropertyAndEquipmentNet
|
1101331 | usd |
| CY2020 | grin |
Leased Asset
LeasedAsset
|
220693 | usd |
| CY2019 | grin |
Leased Asset
LeasedAsset
|
232059 | usd |
| CY2020 | grin |
Depreciation Expense Not Capitalized
DepreciationExpenseNotCapitalized
|
153991 | usd |
| CY2019 | grin |
Depreciation Expense Not Capitalized
DepreciationExpenseNotCapitalized
|
63295 | usd |
| CY2020 | ifrs-full |
Disclosure Of Debt Securities Explanatory
DisclosureOfDebtSecuritiesExplanatory
|
<p id="xdx_80A_eifrs-full--DisclosureOfDebtSecuritiesExplanatory_zBB0kzwuJs8k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_828_zye4XIxUV4zb">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Transactions related to the Company’s unsecured promissory notes during the years ended October 31, 2020 and October 31, 2019, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--LongTermDebtSecuritiesExplanatory_zws6TAel5Zwi" 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: 0.25in; text-align: left"><span id="xdx_8B4_zy9nfCDE0Njc" 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: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Face<br/> value</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Carrying<br/> amount</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Interest<br/> payable</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zF48wMygM5Mg" style="width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zzDeRkycbPcc" style="width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zkiIkCsCiGM9" style="width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">10,444</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">60% - October 2, 2019 (12.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuMQ_____zJyuOiKbpMpc" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuMQ_____zMyJpDGcJKJg" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuMQ_____zOWiQHrokTDf" style="text-align: right" title="Long term debt issued"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2021">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">60% - October 17, 2019 (12.2)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuMg_____zFfHocYGvmt4" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuMg_____zXcQ6QV2x9Oc" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuMg_____zqryXPyVkOJk" style="text-align: right" title="Long term debt issued"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2027">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense on long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--InterestExpenseOnLongtermDebt_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2029">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--InterestExpenseOnLongtermDebt_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2031">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--InterestExpenseOnLongtermDebt_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black">9,535</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Debt repayments</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DebtRepayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2035">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--DebtRepayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2037">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--DebtRepayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="color: Black">(12,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--DebtLongTerm_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_z2J1JFosxjw8" style="text-align: right" title="Beginning Balance"><span style="color: Black">150,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--DebtLongTerm_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_ztRRsZEsp79i" style="text-align: right" title="Beginning Balance"><span style="color: Black">150,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--DebtLongTerm_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zbpifsc7XrQd" style="text-align: right" title="Beginning Balance"><span style="color: Black">7,979</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">60% - December 5, 2019 (12.3)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--LongTermDebtIssued_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuMw_____zO0u1nXnHOal" style="text-align: right" title="Long term debt issued"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--LongTermDebtIssued_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuMw_____zDjJoiEKNoHh" style="text-align: right" title="Long term debt issued"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--LongTermDebtIssued_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuMw_____zC9w1bb8DbXl" style="text-align: right" title="Long term debt issued"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2051">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense on long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--InterestExpenseOnLongtermDebt_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2053">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--InterestExpenseOnLongtermDebt_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2055">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--InterestExpenseOnLongtermDebt_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black">24,854</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Debt repayments</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--DebtRepayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Debt repayments"><span style="color: Black">(151,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DebtRepayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Debt repayments"><span style="color: Black">(151,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DebtRepayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Debt repayments"><span style="color: Black">(23,466</span></td><td style="text-align: left"><span style="color: Black">)</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="color: Black">Proceeds (12.4)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--Proceeds_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuNA_____zQ3O6Kd7t716" style="text-align: right" title="Proceeds (12.4)"><span style="color: Black">600,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--Proceeds_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuNA_____z0n1g8G6bNf5" style="text-align: right" title="Proceeds (12.4)"><span style="color: Black">600,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--Proceeds_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuNA_____zF8LyEa9ZBjd" style="text-align: right" title="Proceeds (12.4)"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2069">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Debt repayments (12.4)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--DebtRepayments1_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuNA_____zqMPFpGKA8ej" style="text-align: right" title="Debt repayments (12.4)"><span style="color: Black">(75,126</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--DebtRepayments1_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuNA_____zs7cYVyTGNh7" style="text-align: right" title="Debt repayments (12.4)"><span style="color: Black">(75,126</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--DebtRepayments1_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuNA_____zXQF4VK0raBi" style="text-align: right" title="Debt repayments (12.4)"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2075">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Interest accretion</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--InterestAccretions_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2077">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccretions_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accretion"><span style="color: Black">260,940</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccretions_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2081">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2020</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--DebtLongTerm_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zyOo6JT0neZe" style="text-align: right" title="Ending Balance"><span style="color: Black">538,874</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--DebtLongTerm_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zUeA9D51Uxz3" style="text-align: right" title="Ending Balance"><span style="color: Black">799,814</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--DebtLongTerm_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zgkCYwZKERX" style="text-align: right" title="Ending Balance"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Less: current portion</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--CurrentLongTermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion"><span style="color: Black">46,099</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--CurrentLongTermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion"><span style="color: Black">46,099</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--CurrentLongTermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion"><span style="color: Black">9,367</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2020 non-current portion</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--NonCurrentLongtermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - net of current portion"><span style="color: Black">492,775</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--NonCurrentLongtermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - net of current portion"><span style="color: Black">753,715</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--NonCurrentLongtermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - net of current portion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2099">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b id="xdx_F0E_zXvSyvK5sqj2">12.1</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zQdVpqgpWNx6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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. On December 5, 2019 an additional $15,000 was advanced under the same terms and conditions. On February 18, 2020 all outstanding principal and accrued interest of $13,274 (October 31, 2019 - $2,384) was repaid in full. This amount was 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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b id="xdx_F0E_zltG3zeSfsSk">12.2</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zhICcDATW4ic" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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. On February 18, 2020 all outstanding principal and accrued interest of $9,041 (October 31, 2019 - $1,151) was repaid in full. This amount was owed to a key member of management.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b id="xdx_F05_zZVRRiEgXw08">12.3</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zUYZ1goauyBd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On December 5, 2019: Principal of $15,000 with simple interest accrued at a rate of 60% per annum and a maturity of 60 days. On February 18, 2020, all principal and interest were repaid. This amount was owed to a key member of management.</span></td></tr></table> <p id="xdx_8A3_zenAkc8C6tPf" 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; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>12.4</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; color: Black">Debt issuance by GR Michigan, LLC</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: black">On March 20, 2020: Principal of $600,000 was received under a secured debt investment of $600,000 (the “Michigan Debt”). The Michigan Debt carries a two-year term, with monthly payments of principal commencing June 15, 2020, and with payments calculated at 1% of cash sales receipts of GH (Note 8). Once the principal is repaid, each investor will receive a monthly royalty of 1% per $100,000 invested of cash receipts for sales by GH (see Note 8) (the “Royalty”). The Royalty commences on the date that repayments equal to principal have been made for a period of two years. The Royalty maximum is two times the amount of principal invested and the Royalty minimum is equal to the principal loaned; the Company expects to pay the Royalty maximum by July 2023. The Company has the right but not the obligation, to purchase the Royalty from any lender by paying an amount equal to the original principal invested by such lender. The debt is reported at the carrying value of the probability-weighted estimated future cash flows of all payments under the Michigan Debt agreement at amortized cost using the effective interest method. Interest accreted during the year ended October 31, 2020 was $260,940 calculated using an effective interest rate of 73%. During the year ended October 31, 2020, $75,126 was repaid against this debt.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Principal amounts of the Michigan Debt of $50,000 and $100,000 (a total of $150,000), were loaned by officers of the Company. Principal of $150,000, was loaned by a director of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Long Term Debt Securities Explanatory
LongTermDebtSecuritiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--LongTermDebtSecuritiesExplanatory_zws6TAel5Zwi" 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: 0.25in; text-align: left"><span id="xdx_8B4_zy9nfCDE0Njc" 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: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Face<br/> value</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Carrying<br/> amount</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Interest<br/> payable</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zF48wMygM5Mg" style="width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zzDeRkycbPcc" style="width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--DebtLongTerm_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zkiIkCsCiGM9" style="width: 9%; text-align: right" title="Beginning Balance"><span style="color: Black">10,444</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">60% - October 2, 2019 (12.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuMQ_____zJyuOiKbpMpc" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuMQ_____zMyJpDGcJKJg" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--LongTermDebtIssued_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuMQ_____zOWiQHrokTDf" style="text-align: right" title="Long term debt issued"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2021">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">60% - October 17, 2019 (12.2)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuMg_____zFfHocYGvmt4" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuMg_____zXcQ6QV2x9Oc" style="text-align: right" title="Long term debt issued"><span style="color: Black">50,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--LongTermDebtIssued1_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuMg_____zqryXPyVkOJk" style="text-align: right" title="Long term debt issued"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2027">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense on long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--InterestExpenseOnLongtermDebt_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2029">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--InterestExpenseOnLongtermDebt_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2031">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--InterestExpenseOnLongtermDebt_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black">9,535</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Debt repayments</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DebtRepayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2035">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--DebtRepayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2037">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--DebtRepayments_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Debt repayments"><span style="color: Black">(12,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--DebtLongTerm_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_z2J1JFosxjw8" style="text-align: right" title="Beginning Balance"><span style="color: Black">150,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--DebtLongTerm_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_ztRRsZEsp79i" style="text-align: right" title="Beginning Balance"><span style="color: Black">150,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--DebtLongTerm_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zbpifsc7XrQd" style="text-align: right" title="Beginning Balance"><span style="color: Black">7,979</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">60% - December 5, 2019 (12.3)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--LongTermDebtIssued_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuMw_____zO0u1nXnHOal" style="text-align: right" title="Long term debt issued"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--LongTermDebtIssued_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuMw_____zDjJoiEKNoHh" style="text-align: right" title="Long term debt issued"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--LongTermDebtIssued_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuMw_____zC9w1bb8DbXl" style="text-align: right" title="Long term debt issued"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2051">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense on long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--InterestExpenseOnLongtermDebt_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2053">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--InterestExpenseOnLongtermDebt_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2055">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--InterestExpenseOnLongtermDebt_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Interest expense on long-term debt"><span style="color: Black">24,854</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Debt repayments</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--DebtRepayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Debt repayments"><span style="color: Black">(151,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DebtRepayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Debt repayments"><span style="color: Black">(151,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DebtRepayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="text-align: right" title="Debt repayments"><span style="color: Black">(23,466</span></td><td style="text-align: left"><span style="color: Black">)</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="color: Black">Proceeds (12.4)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--Proceeds_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuNA_____zQ3O6Kd7t716" style="text-align: right" title="Proceeds (12.4)"><span style="color: Black">600,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--Proceeds_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuNA_____z0n1g8G6bNf5" style="text-align: right" title="Proceeds (12.4)"><span style="color: Black">600,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--Proceeds_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuNA_____zF8LyEa9ZBjd" style="text-align: right" title="Proceeds (12.4)"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2069">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Debt repayments (12.4)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--DebtRepayments1_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_fMTIuNA_____zqMPFpGKA8ej" style="text-align: right" title="Debt repayments (12.4)"><span style="color: Black">(75,126</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--DebtRepayments1_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_fMTIuNA_____zs7cYVyTGNh7" style="text-align: right" title="Debt repayments (12.4)"><span style="color: Black">(75,126</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--DebtRepayments1_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_fMTIuNA_____zXQF4VK0raBi" style="text-align: right" title="Debt repayments (12.4)"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2075">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Interest accretion</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--InterestAccretions_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2077">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccretions_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accretion"><span style="color: Black">260,940</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccretions_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2081">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2020</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--DebtLongTerm_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zyOo6JT0neZe" style="text-align: right" title="Ending Balance"><span style="color: Black">538,874</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--DebtLongTerm_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zUeA9D51Uxz3" style="text-align: right" title="Ending Balance"><span style="color: Black">799,814</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--DebtLongTerm_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_zgkCYwZKERX" style="text-align: right" title="Ending Balance"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Less: current portion</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--CurrentLongTermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion"><span style="color: Black">46,099</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--CurrentLongTermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion"><span style="color: Black">46,099</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--CurrentLongTermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion"><span style="color: Black">9,367</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2020 non-current portion</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--NonCurrentLongtermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - net of current portion"><span style="color: Black">492,775</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--NonCurrentLongtermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - net of current portion"><span style="color: Black">753,715</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98A_ecustom--NonCurrentLongtermDebt_c20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestsPayableMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance - net of current portion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2099">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b id="xdx_F0E_zXvSyvK5sqj2">12.1</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zQdVpqgpWNx6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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. On December 5, 2019 an additional $15,000 was advanced under the same terms and conditions. On February 18, 2020 all outstanding principal and accrued interest of $13,274 (October 31, 2019 - $2,384) was repaid in full. This amount was 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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b id="xdx_F0E_zltG3zeSfsSk">12.2</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zhICcDATW4ic" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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. On February 18, 2020 all outstanding principal and accrued interest of $9,041 (October 31, 2019 - $1,151) was repaid in full. This amount was owed to a key member of management.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b id="xdx_F05_zZVRRiEgXw08">12.3</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zUYZ1goauyBd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On December 5, 2019: Principal of $15,000 with simple interest accrued at a rate of 60% per annum and a maturity of 60 days. On February 18, 2020, all principal and interest were repaid. This amount was owed to a key member of management.</span></td></tr></table> | |
| CY2020 | grin |
Convertible Promissory Notes Explanatory
ConvertiblePromissoryNotesExplanatory
|
<p id="xdx_804_ecustom--ConvertiblePromissoryNotesExplanatory_zSeWoer5a5K3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_829_zKu38OYMEn67">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Transactions related to GR Unlimited’s convertible promissory notes during the years ended October 31, 2020 and 2019, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfConvertiblePromissoryNotetableTextBlock_zbw6oUCnD4i3" 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; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8B0_zhXc7Scaa7A9" 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; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Face<br/> value</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Carrying<br/> amount</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Interest<br/> payable</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_z3e4z4HUf7Jd" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="color: Black">1,343,171</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zBpWLrXuUMug" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="color: Black">1,299,376</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zH3JIXtJcGxj" style="width: 9%; text-align: right" title="Convertible Promissory Notes, beginning"><span style="color: Black">454,775</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Amortization of deferred financing costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">22,106</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">23,759</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2131">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense on long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2133">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2135">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">2,154</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest accretion</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--InterestAccretionOne_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2139">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestAccretionOne_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="color: Black">5,502</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--InterestAccretionOne_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2143">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Repaid</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_z1imsLZEqoM3" style="text-align: right" title="Repaid"><span style="color: Black">(265,277</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zyfx8AQECb6j" style="text-align: right" title="Repaid"><span style="color: Black">(265,277</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_eifrs-full--RepaymentsOfCurrentBorrowings_iN_pp0p0_di_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zyg9LEHm4mnc" style="text-align: right" title="Repaid"><span style="color: Black">(137,889</span></td><td style="text-align: left"><span style="color: Black">)</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; padding-bottom: 1pt"><span style="color: Black">Converted to common units</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">(1,100,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">(1,063,360</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">(279,040</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zGRPycxYfXMg" style="text-align: right" title="Convertible Promissory Notes, beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2157">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zVDTrjniraYc" style="text-align: right" title="Convertible Promissory Notes, beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2159">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--ConvertiblePromissoryNotes_iS_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zHwKK7peQPSi" style="text-align: right" title="Convertible Promissory Notes, beginning"><span style="color: Black">40,000</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest paid</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest paid"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2163">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest paid"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2165">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest paid"><span style="color: Black">(30,000</span></td><td style="text-align: left"><span style="color: Black">)</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; padding-bottom: 1pt"><span style="color: Black">Interest forgiven upon settlement</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--InterestForgivenUponSettlement_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest forgiven upon settlement"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2169">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestForgivenUponSettlement_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest forgiven upon settlement"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2171">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--InterestForgivenUponSettlement_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest forgiven upon settlement"><span style="color: Black">(10,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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: 2.5pt"><span style="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zkMWcyzhjHPd" style="border-bottom: Black 2.5pt double; text-align: right" title="Convertible Promissory Notes, ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2175">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zJdGzHhQRH04" style="border-bottom: Black 2.5pt double; text-align: right" title="Convertible Promissory Notes, ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2177">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--ConvertiblePromissoryNotes_iE_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zd5kSC6g0Wka" style="border-bottom: Black 2.5pt double; text-align: right" title="Convertible Promissory Notes, ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2179">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the period ended October 31, 2018, GR Unlimited issued the following unsecured convertible promissory notes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>13.1</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; color: Black">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 accrued simple interest at an annual rate of <span id="xdx_904_ecustom--AccruedAtRate_iI_dp_c20171114_zMpWOQqtZFqh" 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>13.2</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; color: Black">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_90F_ecustom--AccruedAtRate_iI_dp_c20171215_z8vOJ16sT7Hj" title="Accrued at a rate">25</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2019, the principal of $<span id="xdx_900_ecustom--OutstandingPrincipalAmount_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" title="Outstanding principal amount">1,000,000</span> and unpaid interest of $<span id="xdx_908_eifrs-full--AccruedIncomeOtherThanContractAssets_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" title="Accrued interest">272,991</span> were converted into 1,144.15 common units of GR Unlimited (4,782,284 common shares of the Company) as described in Note 15.4.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>13.3</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; color: Black">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_90B_ecustom--AccruedAtRate_iI_dp_c20170201__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesMember_zT0gwEHmUQyj" 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 nonassessable 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 principal 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 15.3.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>13.4</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; color: Black">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_900_ecustom--AccruedAtRate_iI_dp_c20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCMember_z4jG76t9hIv9" 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. On January 31, 2018, $50,000 of principal was repaid.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On January 31, 2018, <span id="xdx_90E_ecustom--ConvertiblePromissoryNotesDescription_c20170701__20170726__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GRUPropertiesLLCMember" title="Convertible promissory notes description">$50,000 of the outstanding principal was repaid and the remaining principal of $50,000 was extended to August 1, 2018. 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 had 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 and 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></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>13.5</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; color: Black">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_90D_ecustom--AccruedAtRate_iI_dp_c20171020__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_za2nf8EBkAPb" title="Accrued at a rate">50</span>% per annum. During the year ended October 31, 2019, GR Unlimited repaid the principal of $<span id="xdx_905_ecustom--RepaymentOfPrincipalAmount_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Repayment of principal amount">100,000</span>, leaving accrued interest of $<span id="xdx_908_eifrs-full--AccruedIncomeOtherThanContractAssets_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Accrued interest">40,000</span> payable. During the year ended October 31, 2020, $<span id="xdx_90D_ecustom--RepaymentOfPrincipalAmount_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Repayment of principal amount">30,000</span> was repaid and $<span id="xdx_90C_eifrs-full--AccruedIncomeOtherThanContractAssets_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--ConvertiblePromissoryNotesTwoMember_pp0p0" title="Accrued interest">10,000</span> was forgiven.</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; color: Black"> </span></p> | |
| CY2017Q4 | ifrs-full |
Notional Amount
NotionalAmount
|
550000 | usd |
| CY2017Q4 | grin |
Accrued At Rate
AccruedAtRate
|
0.50 | pure |
| 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 |
| CY2020 | grin |
Convertible Debentures Explanatory
ConvertibleDebenturesExplanatory
|
<p id="xdx_80F_ecustom--ConvertibleDebenturesExplanatory_zRhONjv08lYc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_821_za1eEhmESJ4k">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Transactions related to the Company’s convertible debentures during the years ended October 31, 2020 and 2019, include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ConvertibleDebenturesTableTextBlock_zTAlmdAQtgXi" 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: 0.25in; text-align: left"><span id="xdx_8B7_zOPvlSZpvSnb" 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: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Face<br/> value</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Carrying<br/> amount</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Interest<br/> payable</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</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="color: Black">1,029,314</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--BeginningBalances_c20181101__20191031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="width: 9%; text-align: right" title="Beginning balance"><span style="color: Black">931,099</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</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="color: Black">7,758</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Issued during the year</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">1,105,127</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">1,105,127</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2250">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Fair value of derivative liability</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2252">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">(232,925</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2256">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issuance costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">(38,064</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">(38,064</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2262">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Amortization of issuance costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">54,748</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">54,748</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2268">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest accretion</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2270">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">147,693</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2274">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2276">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2278">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">126,901</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest payments</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2282">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2284">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">(126,809</span></td><td style="text-align: left"><span style="color: Black">)</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; padding-bottom: 1pt"><span style="color: Black">Effects of foreign exchange</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">27,931</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">27,931</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2292">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--BeginningBalances_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Beginning balance"><span style="color: Black">2,179,056</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--BeginningBalances_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Beginning balance"><span style="color: Black">1,995,609</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--BeginningBalances_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Beginning balance"><span style="color: Black">7,850</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest accretion through July 10, 2020</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--InterestAccretionThrough_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zEjL1XgIjQY6" style="text-align: right" title="Interest accretion through July 10, 2020"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2300">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--InterestAccretionThrough_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest accretion through July 10, 2020"><span style="color: Black">246,015</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestAccretionThrough_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest accretion through July 10, 2020"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2304">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Conversion to common shares (14.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--ConversionToCommonShares_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Conversion to common shares (14.1)"><span style="color: Black">(37,733</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--ConversionToCommonShares_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Conversion to common shares (14.1)"><span style="color: Black">(37,733</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--EffectsOfForeignExchange_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Effects of foreign exchange"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2310">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Effects of foreign exchange</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--EffectsOfForeignExchange_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Effects of foreign exchange"><span style="color: Black">(56,341</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--EffectsOfForeignExchange_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Effects of foreign exchange"><span style="color: Black">(56,341</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Deemed extinguishment (14.1)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--DeemedExtinguishment_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Deemed extinguishment (14.1)"><span style="color: Black">(2,084,982</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--DeemedExtinguishment_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Deemed extinguishment (14.1)"><span style="color: Black">(2,147,550</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--DeemedExtinguishment_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Deemed extinguishment (14.1)"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2320">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance after deemed extinguishment</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--BalanceAfterDeemedExtinguishment_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Balance after deemed extinguishment"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2322">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--BalanceAfterDeemedExtinguishment_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Balance after deemed extinguishment"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2324">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--BalanceAfterDeemedExtinguishment_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Balance after deemed extinguishment"><span style="color: Black">7,850</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Deemed re-issuance (14.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--DeemedReissuance_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Deemed re-issuance (14.1)"><span style="color: Black">2,169,135</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--DeemedReissuance_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Deemed re-issuance (14.1)"><span style="color: Black">2,464,241</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--DeemedReissuance_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Deemed re-issuance (14.1)"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2332">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Fair value of derivative liability</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--FairValueOfDerivativeLiability_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Fair value of derivative liability"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2334">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--FairValueOfDerivativeLiability_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Fair value of derivative liability"><span style="color: Black">(787,264</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--FairValueOfDerivativeLiability_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Fair value of derivative liability"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2338">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Conversion to common shares (14.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--ConversionToCommonShares1_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Conversion to common shares (14.1)"><span style="color: Black">(75,130</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--ConversionToCommonShares1_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Conversion to common shares (14.1)"><span style="color: Black">(75,130</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest accretion</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccretion_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2344">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--InterestAccretion_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="color: Black">146,964</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--InterestAccretion_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest accretion"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2348">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest expense</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_eifrs-full--InterestExpense_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest expense"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2350">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--InterestExpense_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest expense"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2352">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_eifrs-full--InterestExpense_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest expense"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2354">-</span></span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Interest payments</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestPayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="text-align: right" title="Interest payments"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2356">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--InterestPayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="text-align: right" title="Interest payments"><span style="color: Black">(44,138</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--InterestPayments_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="text-align: right" title="Interest payments"><span style="color: Black">(7,850</span></td><td style="text-align: left"><span style="color: Black">)</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="color: Black">Effects of foreign exchange</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--BalanceAfterDeemedExtinguishmentEffectsOfForeignExchange_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_zc8hLMPqS7xj" style="border-bottom: Black 1pt solid; text-align: right" title="Effects of foreign exchange"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2362">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--BalanceAfterDeemedExtinguishmentEffectsOfForeignExchange_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_zJ83XcrmNmMd" style="border-bottom: Black 1pt solid; text-align: right" title="Effects of foreign exchange"><span style="color: Black">35,005</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--BalanceAfterDeemedExtinguishmentEffectsOfForeignExchange_pp0p0_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_zeHsXDOb9Pb" style="border-bottom: Black 1pt solid; text-align: right" title="Effects of foreign exchange"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2366">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">Balance -October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--EndingBalances_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--FaceValueMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance"><span style="color: Black">2,094,005</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_ecustom--EndingBalances_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--CarryingAmountMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance"><span style="color: Black">1,739,678</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--EndingBalances_c20191101__20201031__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--InterestPayablesMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl2372">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A9_z6fc1O6de3He" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>14.1</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; color: Black">Modification of terms during the year ended October 31, 2020 and 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020, two conversions of principal were recorded, totaling $<span id="xdx_903_ecustom--ValueOfSharesConverted_c20191101__20201031_pp0p0" title="Value of shares converted">112,863</span> (CAD$<span id="xdx_90B_ecustom--ValueOfSharesConverted_pp0p0_uCAD_c20191101__20201031_zWj0qhPhFK52" title="Value of shares converted">150,000</span>), into a total of <span id="xdx_90F_ecustom--NumberOfSharesConverted_c20191101__20201031_pdd" title="Number of shares converted">1,038,095</span> common shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020, the Company extended the maturity of all convertible notes outstanding, such that the following terms apply to all convertible notes outstanding as at October 31, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">○</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; color: Black">Original principal loan amount of $<span id="xdx_90E_ecustom--OriginalPrincipalLoanAmount_c20201031_pp0p0" title="Original principal loan amount">2,169,135</span> (CAD$<span id="xdx_90C_ecustom--OriginalPrincipalLoanAmount_iI_pp0p0_uCAD_c20201031_zVmKjJj6mij2" title="Original principal loan amount">2,950,000</span>) due on <span id="xdx_90E_ecustom--DueDate_dd_c20191101__20201031_zQ2imm2m8DB9" title="Due date">November 1, 2021</span> (October 31, 2020 balance was $<span id="xdx_90B_ecustom--ConvertiblesDebenture_iI_pp0p0_c20201031_zUJdseS4VrI6" title="Convertible debentures">2,138,925</span> (CAD$<span id="xdx_900_ecustom--ConvertiblesDebenture_iI_pp0p0_uCAD_c20201031_zCRcjqsF7iWl" title="Convertible debentures">2,850,000</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; color: Black"> </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; color: Black">○</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; color: Black">Interest payable at <span id="xdx_90F_ecustom--InterestRate_dp_c20191101__20201031_zrqnonL3sD8i" title="Interest rate">8</span>% per annum;</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; color: Black"> </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; color: Black">○</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; color: Black">Convertible at CAD$<span id="xdx_903_ecustom--ConversionPrice_uCADPShares_c20191101__20201031_zPIZFsaanRla" title="Conversion Price">0.125</span> into 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; color: Black"> </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; color: Black">○</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; color: Black">If at any time while the debentures are outstanding the Company issues securities for cash in a private placement at a price per share lower than CAD$0.125, the conversion price for any unconverted portion of the convertible debentures would be reduced to such lower price per security; 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; color: Black"> </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; color: Black">○</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; color: Black">Convertible at CAD$0.05 if the Company defaults on debt service.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Pursuant to the modification of the debentures, the following warrant transactions occurred:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">○</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; color: Black">Cancellation of <span id="xdx_90C_ecustom--NumberOfWarrantsCancelled_c20191101__20201031_pdd" title="Number of warrants cancelled">6,818,182</span> warrants issued pursuant to the convertible debenture agreements outstanding prior to the modification on July 10, 2020;</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; color: Black"> </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; color: Black">○</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; color: Black">Issuance of <span id="xdx_90E_ecustom--NumberOfWarrantsIssued_c20191101__20201031_pdd" title="Number of warrants issued">6,818,182</span> new warrants with as exercise price of CAD$0.16 and an expiration date of November 1, 2021 (Note 17.3);</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; color: Black"> </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; color: Black">○</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; color: Black">The fair value of the newly issued warrants was recognized as an expense of debt restructuring on the statement of loss and comprehensive loss for the year ended October 31, 2020;</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; color: Black"> </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; color: Black">○</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; color: Black">Issuance of <span id="xdx_909_ecustom--NumberOfWarrantsIssued_c20191101__20201031__srt--TitleOfIndividualAxis__custom--CreditorsMember_pdd" title="Number of warrants issued">1,590,909</span> warrants as part of the consideration to the creditors for extending the maturity of the debt (Note 17.3). The fair value of these warrants was recognized as an expense of debt restructuring on the statement of loss and comprehensive loss for the year ended October 31, 2020.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As described above, the conversion price of the debenture is subject to change based upon whether a lower-than-CAD$0.125 private placement of equity is completed. This conversion feature was determined to be a derivative liability in accordance with IFRS 9. The value of the derivative liability as at October 31, 2020 was estimated to be $<span id="xdx_901_ecustom--DerivativeLiability_pp0p0_c20191101__20201031_z2aYBUegfI8l" title="Derivative liability">787,264</span>, using the Black-Scholes pricing model with the following assumptions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfDerivativeLiabilityExplonatory_zWYDUCW9Yinb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Convertible Debentures (Details)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BF_zyTdJJOwoule" style="display: none">Schedule of derivative liability assumption</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_98C_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_zGruWTFZDb0j" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_zEuBsYRJntf1" title="Risk-free interest rate">0.24</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_901_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_zngq17UkJ6l9" title="Expected life">1.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_z3RfoI66xIm2" title="Expected volatility">90</span>%</span></td></tr></table> <p id="xdx_8AC_zLmxyRINRtM5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The derivative liability will be remeasured at fair value through profit and loss at each reporting period using the Black-Scholes pricing model. The fair value as at October 31, 2020, was $<span id="xdx_90D_ecustom--FairValueOfWarrants_c20191101__20201031_pp0p0" title="Fair value of warrants">583,390</span> (2019 - $<span id="xdx_90E_ecustom--FairValueOfWarrants_pp0p0_c20181101__20191031_z8rA8gMiT3M9" title="Fair value of warrants">249,320</span>), and the unrealized gain for the year ended October 31, 2020 as a result of remeasurement was $<span id="xdx_907_ecustom--UnrealizedGain_c20191101__20201031_pp0p0" title="Unrealized gain">221,820</span> (2019 – see Note 14.2).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the deemed reissuance was allocated as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceExplanatory_zvz18shraf9e" 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_8B3_zZkXkVRWD6Qj" 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><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; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><b> </b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="color: Black"><b>CAD</b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="color: Black"><b>USD</b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></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="color: Black">Convertible debentures, principal</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--ConvertibleDebenturesPrincipal_iI_pp0p0_uCAD_c20201031_zsMQnRhc8ci3" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">2,280,671</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--ConvertibleDebenturesPrincipal_c20201031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">1,676,977</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black">Conversion option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--ConversionOption_iI_pp0p0_uCAD_c20201031_z15Ao91EBp39" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">1,070,670</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--ConversionOption_c20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">787,264</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--ConvertibleDebenture_iI_pp0p0_uCAD_c20201031_z67Zvlprj3yh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">3,351,341</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--ConvertibleDebenture_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">2,464,241</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AD_zESVEIn8I9H2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The discounted value of the loan after the modifications of terms was more than 10% lower than the carrying value of the loan and was therefore deemed an extinguishment and reissuance under IFRS 9. The costs of completing the modification were expensed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The loss of restructuring this debt, as recognized on the statement of loss and comprehensive loss for the year ended October 31, 2020, was comprised of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DebtRestructuringExplanatory_zvwtbThPvAK" 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_8B3_zgo0HBppRYg1" style="display: none">Schedule of debt restructuring</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20191101__20201031_z2ZcjfcskM9j" 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; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black">Composition of loss from debt restructuring</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="text-align: center"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--DifferenceCarryingValueOfDeemedPriorDebtAndDeemedReissuedDebt_i_pp0p0" 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="color: Black">Difference: carrying value of deemed prior debt and deemed reissued debt</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">337,997</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--ReplacementWarrantsQuantity_i_pp0p0" 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="color: Black">Replacement warrants - quantity 6,818,182 (Note 17.3)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">346,792</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_ecustom--ConsiderationWarrantsQuantity_i_pp0p0" 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="color: Black">Consideration warrants - quantity 1,590,909 (Note 17.3)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">80,918</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--TotalLossFromDeemedRestructuring_i_pp0p0" 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: 2.5pt"><span style="color: Black">Total loss from deemed restructuring</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">765,707</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AA_zn2nMsSmeQ08" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recorded a gain of $<span id="xdx_908_ecustom--GainOnDerecognitionOfDerivativeLiability_c20191101__20201031_pp0p0" title="Gain on derecognition of derivative liability">244,572</span> on the derecognition of the Company’s previously recorded derivative liability on the modification of the debt.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>14.2</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; color: Black">Convertible debentures issued during the year ended 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2019, the <span id="xdx_904_ecustom--ConvertibleDebenturesDescription_c20191101__20201031" title="Convertible debentures description">Company issued secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,105,126). The convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures were scheduled to mature on August 10, 2020; the maturity date was extended to November 1, 2021 by an agreement dated July 10, 2020 (Note 14.1). The debentures were secured by a general security agreement granting a security interest in the Company’s property and assets. The debentures could 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 were outstanding, the Company issued securities at a price per security lower than CAD$0.44 per share, the conversion price for any unconverted portion of the convertible debentures would be reduced to such lower price per security. The adjustment to the conversion price was 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 17.9. Of the total debt issuance costs of $47,975, $10,165 was allocated to the derivative liability and included as expenses in the statement of loss and comprehensive loss.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">GR Unlimited allocated the proceeds from the issuance of the convertible debentures as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceOneExplanatory_zry17nrstRKb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B8_zfQpepUJHMvl" style="display: none">Schedule of allocated the proceeds from the issuance of the convertible debentures</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black">Convertible debentures, principal</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--ConvertibleDebenturesPrincipal_c20191031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">872,202</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Conversion option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--ConversionOption_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">232,925</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--ConvertibleDebenture_c20191031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">1,105,127</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A1_zEuXPFqsasgb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the derivative liability was calculated by way of a Monte Carlo simulation which utilized Geometric Brownian Motion to simulate share prices over the term of the convertible debenture. Estimates included in the Monte Carlo simulation included a market interest rate of 20% and share price volatility of 126.9%. The estimated fair value of the derivative liability upon initial recognition was estimated to be CAD$<span id="xdx_90D_ecustom--EstimatedFairValueOfDerivativeLiability_pp0p0_uCAD_c20191101__20201031_zJTU7fybL65j" title="Estimated fair value of the derivative liability">316,151</span> ($<span id="xdx_901_ecustom--EstimatedFairValueOfDerivativeLiability_c20191101__20201031_pp0p0" title="Estimated fair value of the derivative liability">232,925</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2019, the Company estimated the fair value of the derivative liability using the same methodologies as described above and an estimated market interest rate of 20% and a share price volatility of 105.4%. As at October 31, 2019, the estimated fair value of the derivative liability was CAD$<span id="xdx_90C_ecustom--EstimatedFairValueOfDerivativeLiability_pp0p0_uCAD_c20181101__20191031_zQFJRIR9PALd" title="Estimated fair value of the derivative liability">164,053</span> ($<span id="xdx_905_ecustom--EstimatedFairValueOfDerivativeLiability_pp0p0_c20181101__20191031_z30AQUtNYBwg" title="Estimated fair value of the derivative liability">124,660</span>), 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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>14.3</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; color: Black">Convertible debentures issued during the year ended October 31, 2018</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2018, <span id="xdx_90D_ecustom--ConvertibleDebenturesDescription_c20181101__20191031" 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 Unit. In the event of a default, the Conversion Price shall be reduced to CAD$0.05 per Unit. In connection with the issuance of the convertible debentures, GR Unlimited incurred issuance costs of $111,746.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">GR Unlimited allocated the proceeds from the issuance of the convertible debentures as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceTwoExplanatory_zekme0mx6qEe" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BD_zeC3JURxreG5" style="display: none">Schedule of allocated the proceeds of the convertible debentures</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black">Convertible debentures, principal</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--ConvertibleDebenturesPrincipal_c20181031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">1,009,060</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Conversion option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--ConversionOption_c20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">132,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--ConvertibleDebenture_c20181031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">1,141,060</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A6_z9NGLRIgqXf1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Value Of Shares Converted
ValueOfSharesConverted
|
112863 | usd |
| CY2020 | grin |
Value Of Shares Converted
ValueOfSharesConverted
|
150000 | cad |
| CY2020 | grin |
Number Of Shares Converted
NumberOfSharesConverted
|
1038095 | shares |
| CY2020Q4 | grin |
Original Principal Loan Amount
OriginalPrincipalLoanAmount
|
2169135 | usd |
| CY2020Q4 | grin |
Original Principal Loan Amount
OriginalPrincipalLoanAmount
|
2950000 | cad |
| CY2020 | grin |
Due Date
DueDate
|
2021-11-01 | |
| CY2020Q4 | grin |
Convertibles Debenture
ConvertiblesDebenture
|
2138925 | usd |
| CY2020Q4 | grin |
Convertibles Debenture
ConvertiblesDebenture
|
2850000 | cad |
| CY2020 | grin |
Interest Rate
InterestRate
|
0.08 | pure |
| CY2020 | grin |
Conversion Price
ConversionPrice
|
0.125 | |
| CY2020 | grin |
Number Of Warrants Cancelled
NumberOfWarrantsCancelled
|
6818182 | shares |
| CY2020 | grin |
Number Of Warrants Issued
NumberOfWarrantsIssued
|
6818182 | shares |
| CY2020 | grin |
Derivative Liability
DerivativeLiability
|
787264 | usd |
| CY2020 | grin |
Schedule Of Derivative Liability Explonatory
ScheduleOfDerivativeLiabilityExplonatory
|
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfDerivativeLiabilityExplonatory_zWYDUCW9Yinb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Convertible Debentures (Details)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BF_zyTdJJOwoule" style="display: none">Schedule of derivative liability assumption</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_98C_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_zGruWTFZDb0j" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_90E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_zEuBsYRJntf1" title="Risk-free interest rate">0.24</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_901_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_zngq17UkJ6l9" title="Expected life">1.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--DerivativeLiabilityMember_z3RfoI66xIm2" title="Expected volatility">90</span>%</span></td></tr></table> | |
| CY2020 | grin |
Fair Value Of Warrants
FairValueOfWarrants
|
583390 | usd |
| CY2019 | grin |
Fair Value Of Warrants
FairValueOfWarrants
|
249320 | usd |
| CY2020 | grin |
Unrealized Gain
UnrealizedGain
|
221820 | usd |
| CY2019 | grin |
Estimated Fair Value Of Derivative Liability
EstimatedFairValueOfDerivativeLiability
|
164053 | cad |
| CY2019 | grin |
Estimated Fair Value Of Derivative Liability
EstimatedFairValueOfDerivativeLiability
|
124660 | usd |
| CY2020 | grin |
Schedule Of Allocated The Proceeds From The Issuance Explanatory
ScheduleOfAllocatedTheProceedsFromTheIssuanceExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceExplanatory_zvz18shraf9e" 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_8B3_zZkXkVRWD6Qj" 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><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; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><b> </b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="color: Black"><b>CAD</b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="color: Black"><b>USD</b></span></td><td style="padding-bottom: 1pt"><span style="color: Black"><b> </b></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="color: Black">Convertible debentures, principal</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--ConvertibleDebenturesPrincipal_iI_pp0p0_uCAD_c20201031_zsMQnRhc8ci3" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">2,280,671</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--ConvertibleDebenturesPrincipal_c20201031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">1,676,977</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black">Conversion option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--ConversionOption_iI_pp0p0_uCAD_c20201031_z15Ao91EBp39" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">1,070,670</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--ConversionOption_c20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">787,264</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--ConvertibleDebenture_iI_pp0p0_uCAD_c20201031_z67Zvlprj3yh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">3,351,341</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--ConvertibleDebenture_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">2,464,241</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020Q4 | grin |
Convertible Debentures Principal
ConvertibleDebenturesPrincipal
|
2280671 | cad |
| CY2020Q4 | grin |
Convertible Debentures Principal
ConvertibleDebenturesPrincipal
|
1676977 | usd |
| CY2020Q4 | grin |
Conversion Option
ConversionOption
|
1070670 | cad |
| CY2020Q4 | grin |
Conversion Option
ConversionOption
|
787264 | usd |
| CY2020Q4 | grin |
Convertible Debenture
ConvertibleDebenture
|
3351341 | cad |
| CY2020Q4 | grin |
Convertible Debenture
ConvertibleDebenture
|
2464241 | usd |
| CY2020 | grin |
Debt Restructuring Explanatory
DebtRestructuringExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DebtRestructuringExplanatory_zvwtbThPvAK" 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_8B3_zgo0HBppRYg1" style="display: none">Schedule of debt restructuring</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20191101__20201031_z2ZcjfcskM9j" 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; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black">Composition of loss from debt restructuring</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="text-align: center"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--DifferenceCarryingValueOfDeemedPriorDebtAndDeemedReissuedDebt_i_pp0p0" 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="color: Black">Difference: carrying value of deemed prior debt and deemed reissued debt</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">337,997</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--ReplacementWarrantsQuantity_i_pp0p0" 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="color: Black">Replacement warrants - quantity 6,818,182 (Note 17.3)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">346,792</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_ecustom--ConsiderationWarrantsQuantity_i_pp0p0" 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="color: Black">Consideration warrants - quantity 1,590,909 (Note 17.3)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">80,918</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--TotalLossFromDeemedRestructuring_i_pp0p0" 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: 2.5pt"><span style="color: Black">Total loss from deemed restructuring</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">765,707</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Difference Carrying Value Of Deemed Prior Debt And Deemed Reissued Debt
DifferenceCarryingValueOfDeemedPriorDebtAndDeemedReissuedDebt
|
337997 | usd |
| CY2020 | grin |
Replacement Warrants Quantity
ReplacementWarrantsQuantity
|
346792 | usd |
| CY2020 | grin |
Consideration Warrants Quantity
ConsiderationWarrantsQuantity
|
80918 | usd |
| CY2020 | grin |
Total Loss From Deemed Restructuring
TotalLossFromDeemedRestructuring
|
765707 | usd |
| CY2020 | grin |
Gain On Derecognition Of Derivative Liability
GainOnDerecognitionOfDerivativeLiability
|
244572 | usd |
| CY2020 | grin |
Convertible Debentures Description
ConvertibleDebenturesDescription
|
Company issued secured convertible debentures with aggregate principal of CAD$1,500,000 ($1,105,126). The convertible debentures bear interest at 2% quarterly payable on the last day of March, June, September, and December. The convertible debentures were scheduled to mature on August 10, 2020; the maturity date was extended to November 1, 2021 by an agreement dated July 10, 2020 (Note 14.1). The debentures were secured by a general security agreement granting a security interest in the Company’s property and assets. The debentures could 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 were outstanding, the Company issued securities at a price per security lower than CAD$0.44 per share, the conversion price for any unconverted portion of the convertible debentures would be reduced to such lower price per security. The adjustment to the conversion price was 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 17.9. Of the total debt issuance costs of $47,975, $10,165 was allocated to the derivative liability and included as expenses in the statement of loss and comprehensive loss. | |
| CY2020 | grin |
Schedule Of Allocated The Proceeds From The Issuance One Explanatory
ScheduleOfAllocatedTheProceedsFromTheIssuanceOneExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceOneExplanatory_zry17nrstRKb" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8B8_zfQpepUJHMvl" style="display: none">Schedule of allocated the proceeds from the issuance of the convertible debentures</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black">Convertible debentures, principal</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--ConvertibleDebenturesPrincipal_c20191031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">872,202</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Conversion option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--ConversionOption_c20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">232,925</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--ConvertibleDebenture_c20191031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">1,105,127</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </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 |
| CY2020 | grin |
Estimated Fair Value Of Derivative Liability
EstimatedFairValueOfDerivativeLiability
|
316151 | cad |
| CY2020 | grin |
Estimated Fair Value Of Derivative Liability
EstimatedFairValueOfDerivativeLiability
|
232925 | usd |
| CY2019 | 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 Unit. In the event of a default, the Conversion Price shall be reduced to CAD$0.05 per Unit. In connection with the issuance of the convertible debentures, GR Unlimited incurred issuance costs of $111,746. | |
| CY2020 | grin |
Schedule Of Allocated The Proceeds From The Issuance Two Explanatory
ScheduleOfAllocatedTheProceedsFromTheIssuanceTwoExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfAllocatedTheProceedsFromTheIssuanceTwoExplanatory_zekme0mx6qEe" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Convertible Debentures (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span id="xdx_8BD_zeC3JURxreG5" style="display: none">Schedule of allocated the proceeds of the convertible debentures</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black">Convertible debentures, principal</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--ConvertibleDebenturesPrincipal_c20181031_pp0p0" style="width: 9%; text-align: right" title="Convertible debentures, principal"><span style="color: Black">1,009,060</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Conversion option</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--ConversionOption_c20181031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Conversion option"><span style="color: Black">132,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--ConvertibleDebenture_c20181031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"><span style="color: Black">1,141,060</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2018Q4 | grin |
Convertible Debentures Principal
ConvertibleDebenturesPrincipal
|
1009060 | usd |
| CY2018Q4 | grin |
Conversion Option
ConversionOption
|
132000 | usd |
| CY2018Q4 | grin |
Convertible Debenture
ConvertibleDebenture
|
1141060 | usd |
| CY2020 | ifrs-full |
Disclosure Of Classes Of Share Capital Explanatory
DisclosureOfClassesOfShareCapitalExplanatory
|
<p id="xdx_80D_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_z8hjOtSjjXe9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><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; color: Black"><b><span id="xdx_821_zfAQISmi0mr7">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">GR Unlimited is authorized to issue up to <span id="xdx_903_eifrs-full--NumberOfSharesAuthorised_c20201031__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_pdd" title="Common units, authorized">20,000</span> common units, up to <span id="xdx_901_eifrs-full--NumberOfSharesAuthorised_c20201031__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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the common unit activities of GR Unlimited during the year ended October 31, 2019, all of which occurred prior to completion of the Transaction:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfSummarizesTheCommonUnitActivities_zZXWYa7m8dkd" 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_8B7_zhqdpqcyUIE8" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="color: Black">Number of</span></p> <p style="margin-top: 0; margin-bottom: 0"><span style="color: Black">Common Shares*</span></p></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Member’s<br/> Capital</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance, October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_eifrs-full--NumberOfSharesOutstanding_iS_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____znRWvFgOOVl4" style="width: 9%; text-align: right" title="Beginning balance, shares"><span style="color: Black">40,706,873</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_eifrs-full--Equity_c20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="width: 9%; text-align: right" title="Beginning balance, value"><span style="color: Black">4,701,773</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to conversion of promissory notes</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--IssuedPursuantToConversionOfPromissoryNotesShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zCDDbSdA3d9a" style="text-align: right" title="Issued pursuant to conversion of promissory notes, shares"><span style="color: Black">5,465,877</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--IssuedPursuantToConversionOfPromissoryNotes_pp0p0_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zGq3IUHB4Bd3" style="text-align: right" title="Issued pursuant to conversion of promissory notes"><span style="color: Black">1,451,400</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued in connection with Technology License Agreement (15.2)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--IssuedInConnectionWithTechnologyLicenseAgreementShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zww85NJY6yBi" style="text-align: right" title="Issued in connection with Technology License Agreement, shares"><span style="color: Black">6,600,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--IssuedInConnectionWithTechnologyLicensesAgreement_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z3uvxGIrm0V7" style="text-align: right" title="Issued in connection with Technology License Agreement"><span style="color: Black">1,574,761</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued upon exercise of unit purchase options</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--IssuedUponExerciseOfUnitPurchaseOptionsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zNtXi0WVhqyc" style="text-align: right" title="Issued upon exercise of unit purchase Options, shares"><span style="color: Black">4,202,429</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">1,218,784</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to Subscription Receipts</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--IssuedPursuantToSubscriptionReceiptsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zb05Xb0xyUq" style="border-bottom: Black 1pt solid; text-align: right" title="Issued pursuant to Subscription Receipts, shares"><span style="color: Black">3,771,023</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">913,968</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">Balance at date of Transaction (Note 2)</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iE_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zNBClO62ivn5" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, shares"><span style="color: Black">60,746,202</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--Equity_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, value"><span style="color: Black">9,860,686</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="color: Black"> </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_F0B_zEiN2QEKVl97" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F12_zpt49gu8b6gk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_8AA_z3Zb2tGe1ah5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.1</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.1.1</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; color: Black">Received a return of principal of $50,000 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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.1.2</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; color: Black">Extended the maturity date of the continuing convertible promissory note for the principal amount of $<span id="xdx_903_eifrs-full--LongtermBorrowings_c20180801__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_pp0p0" title="Principal amount">50,000</span> to August 1, 2018 with a coupon interest rate of <span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_dp_c20180801__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNoteMember_zZyVPeQlxSKa" 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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.1.3</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.2</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.3</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.4</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; color: Black">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.5</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; color: Black">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 (<span id="xdx_901_ecustom--NumberOfCommonSharesIssued_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertiblePromissoryNotesTwoMember_zLTqcCnBwhyh" title="Number of common shares issued">198,214</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.6</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; color: Black">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">1,475,979</span> common units (1,475,979 common shares of the Company) pursuant to the exercise of the unit purchase option disclosed in Note 19.2.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.7</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; color: Black">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 19.3.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.8</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; color: Black">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 19.1.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>15.9</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; color: Black">In connection with the Transaction, <span id="xdx_90E_ecustom--SubscriptionDescription_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember" title="Subscription Description">GR Unlimited issued, 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; color: Black"> </span></p> | |
| CY2020 | grin |
Schedule Of Summarizes The Common Unit Activities
ScheduleOfSummarizesTheCommonUnitActivities
|
<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfSummarizesTheCommonUnitActivities_zZXWYa7m8dkd" 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_8B7_zhqdpqcyUIE8" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="color: Black">Number of</span></p> <p style="margin-top: 0; margin-bottom: 0"><span style="color: Black">Common Shares*</span></p></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Member’s<br/> Capital</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance, October 31, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_eifrs-full--NumberOfSharesOutstanding_iS_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____znRWvFgOOVl4" style="width: 9%; text-align: right" title="Beginning balance, shares"><span style="color: Black">40,706,873</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_eifrs-full--Equity_c20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="width: 9%; text-align: right" title="Beginning balance, value"><span style="color: Black">4,701,773</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to conversion of promissory notes</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--IssuedPursuantToConversionOfPromissoryNotesShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zCDDbSdA3d9a" style="text-align: right" title="Issued pursuant to conversion of promissory notes, shares"><span style="color: Black">5,465,877</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--IssuedPursuantToConversionOfPromissoryNotes_pp0p0_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zGq3IUHB4Bd3" style="text-align: right" title="Issued pursuant to conversion of promissory notes"><span style="color: Black">1,451,400</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued in connection with Technology License Agreement (15.2)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--IssuedInConnectionWithTechnologyLicenseAgreementShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zww85NJY6yBi" style="text-align: right" title="Issued in connection with Technology License Agreement, shares"><span style="color: Black">6,600,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--IssuedInConnectionWithTechnologyLicensesAgreement_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z3uvxGIrm0V7" style="text-align: right" title="Issued in connection with Technology License Agreement"><span style="color: Black">1,574,761</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued upon exercise of unit purchase options</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--IssuedUponExerciseOfUnitPurchaseOptionsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zNtXi0WVhqyc" style="text-align: right" title="Issued upon exercise of unit purchase Options, shares"><span style="color: Black">4,202,429</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">1,218,784</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to Subscription Receipts</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--IssuedPursuantToSubscriptionReceiptsShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zb05Xb0xyUq" style="border-bottom: Black 1pt solid; text-align: right" title="Issued pursuant to Subscription Receipts, shares"><span style="color: Black">3,771,023</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </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="color: Black">913,968</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">Balance at date of Transaction (Note 2)</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--NumberOfSharesOutstanding_iE_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_fKg_____zNBClO62ivn5" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, shares"><span style="color: Black">60,746,202</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--Equity_c20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, value"><span style="color: Black">9,860,686</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="color: Black"> </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_F0B_zEiN2QEKVl97" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F12_zpt49gu8b6gk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> | |
| CY2020 | grin |
Disclosure Of Share Capital Explanatory
DisclosureOfShareCapitalExplanatory
|
<p id="xdx_80E_ecustom--DisclosureOfShareCapitalExplanatory_zSIihogLYle7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><b>16.</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; color: Black"><b><span id="xdx_824_zj7vyVwpCoI8">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020, the following share transactions occurred:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.1</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; color: Black">The Company issued <span id="xdx_905_ecustom--NumberOfPbicCommonStockIssuedDuringPeriod_c20191101__20201031_pdd" title="Number of PBIC common stock issued during the period">15,000,000</span> equity units (each unit comprised of one common share and one warrant to purchase one common share) to PBIC, of which $564,147 was recorded in share capital and $520,188 was allocated to warrants (Notes 17.1 and 17.2). Issuance costs of $<span id="xdx_90E_ecustom--IssuanceCostRecognizedInShareCapital_c20191101__20201031_pp0p0" title="Issuance cost recognized in share capital">11,508</span> were recognized in share capital and $<span id="xdx_90D_ecustom--IssuanceCostInContributedSurplus_c20191101__20201031_pp0p0" title="Issuance cost in contributed surplus">5,083</span> in contributed surplus. The net proceeds from this issuance were $<span id="xdx_902_ecustom--PproceedsFromIssuanceOfCommonStock_c20191101__20201031_pp0p0" title="Pproceeds from issuance of common stock">1,067,744</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In addition, PBIC and the Company entered into subscriptions agreements to exchange each other’s shares (the “Share Swap”). In connection with the Share-Swap agreement, the Company issued 15,000,000 common shares resulting in an aggregate fair value of $848,011.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As part of the Share Swap, each of PBIC and Grown Rogue have signed a voting and resale agreement providing that each party will be required to vote the shares acquired under the Share Swap as recommended by the other party and will be restricted from trading the shares for a period of 18 months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The private placement agreement with PBIC gives PBIC the pre-emptive right to participate in future offerings of the Company to maintain its ownership share of the Company. In addition, the Company has agreed to nominate one board member of the Company as recommended by PBIC at future shareholder meetings and the ability, if PBIC does not have its nominee on Grown Rogue’s board of directors, to appoint a board observer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.2</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; color: Black">Issuance of <span id="xdx_90B_ecustom--NumberOfCommonSharesIssued_c20191101__20201031__srt--TitleOfIndividualAxis__custom--OwnerOfGHMember_pdd" title="Number of common shares issued">200,000</span> common shares, with a fair value of $<span id="xdx_904_ecustom--FairValueOfCommonShares_c20191101__20201031__srt--TitleOfIndividualAxis__custom--OwnerOfGHMember_pp0p0" title="Fair value of common shares">12,812</span>, issued to the owner of GH (Note 8.1).</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.3</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; color: Black">Issued <span id="xdx_906_ecustom--NumberOfCommonSharesIssued_c20191101__20201031_pdd" title="Number of common shares issued">1,153,095</span> common shares, of which <span id="xdx_90E_ecustom--NumberOfCommonStockIssuedForDebtConversion_c20191101__20201031_pdd" title="Number of common stock issued for debt conversion">1,038,095</span> represented convertible debt conversions with a value of $112,863 (see Note 14.1) and <span id="xdx_90D_ecustom--StockIssuedForLongTermDebtShares_c20191101__20201031_pdd" title="Stock issued for long term debt, shares">115,000</span> shares, with a value of $<span id="xdx_90D_ecustom--StockIssuedForLongTermDebtValue_c20191101__20201031_pp0p0" title="Stock issued for long term debt, value">9,746</span>, which represented consideration for long-term debt.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.4</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; color: Black">As consideration for services provided, the Company issued <span id="xdx_90D_ecustom--CommonUnitsIssuedToServiceProvidersShares_c20191101__20201031_pdd" title="Common units issued to service providers, shares">2,300,000</span> common shares with a fair value of $<span id="xdx_90C_ecustom--CommonUnitsIssuedToServiceProviders_c20191101__20201031_pp0p0" title="Common units issued to service providers">163,543</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.5</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; color: Black">The Company issued <span id="xdx_904_ecustom--StockIssuedToEmployeesForCompensationShares_c20191101__20201031_pdd" title="Stock issued to employees for compensation, shares">909,386</span> shares to employees for compensation with a fair value of $<span id="xdx_90D_ecustom--StockIssuedToEmployeesForCompensation_c20191101__20201031_pp0p0" title="Stock issued to employees for compensation">76,797</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2019, the following share transactions occurred:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.6</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; color: Black">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 3,773,689 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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.7</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; color: Black">In connection with the Transaction disclosed in Note 2, the Company issued 60,746,202 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.8</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; color: Black">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; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.9</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; color: Black">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). 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfAssumptionTableTextBlock_zB80762xKq88" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Share Capital (Details)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_8B3_zuUYAfCqHj7f" style="display: none">Schedule of assumption</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_985_ecustom--ExpectedDividendYield_c20191101__20201031" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_900_ecustom--RiskfreeInterestRate_dp_c20191101__20201031_zeYTyghClU73" title="Risk-free interest rate">1.690</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; color: Black"> </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="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; color: Black">○</span></td><td style="text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_900_ecustom--ExpectedLife_dtM_c20191101__20201031_zJh8trg78G91" title="Expected life">2.0</span> months</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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="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; color: Black">○</span></td><td style="text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_909_ecustom--ExpectedVolatility_dp_c20191101__20201031_fKg_____zMWl4J30rYLd" title="Expected volatility">100</span>%*</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in"><span style="color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in"><span style="color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F00_zf9gutqxqI1j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F1A_zs3OAqBlpffh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A5_zTfgVZDzA4W" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.10</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; color: Black">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 be $<span id="xdx_902_ecustom--FairValueOfCommonShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" title="Fair value of common shares">33,328</span>.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.11</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; color: Black">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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>16.12</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; color: Black">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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Number Of Pbic Common Stock Issued During Period
NumberOfPbicCommonStockIssuedDuringPeriod
|
15000000 | shares |
| CY2020 | grin |
Issuance Cost Recognized In Share Capital
IssuanceCostRecognizedInShareCapital
|
11508 | usd |
| CY2020 | grin |
Issuance Cost In Contributed Surplus
IssuanceCostInContributedSurplus
|
5083 | usd |
| CY2020 | grin |
Pproceeds From Issuance Of Common Stock
PproceedsFromIssuanceOfCommonStock
|
1067744 | usd |
| CY2020 | grin |
Number Of Common Shares Issued
NumberOfCommonSharesIssued
|
1153095 | shares |
| CY2020 | grin |
Number Of Common Stock Issued For Debt Conversion
NumberOfCommonStockIssuedForDebtConversion
|
1038095 | shares |
| CY2020 | grin |
Stock Issued For Long Term Debt Shares
StockIssuedForLongTermDebtShares
|
115000 | shares |
| CY2020 | grin |
Stock Issued For Long Term Debt Value
StockIssuedForLongTermDebtValue
|
9746 | usd |
| CY2020 | grin |
Common Units Issued To Service Providers Shares
CommonUnitsIssuedToServiceProvidersShares
|
2300000 | shares |
| CY2020 | grin |
Common Units Issued To Service Providers
CommonUnitsIssuedToServiceProviders
|
163543 | usd |
| CY2020 | grin |
Stock Issued To Employees For Compensation Shares
StockIssuedToEmployeesForCompensationShares
|
909386 | shares |
| CY2020 | grin |
Stock Issued To Employees For Compensation
StockIssuedToEmployeesForCompensation
|
76797 | usd |
| CY2020 | grin |
Expected Dividend Yield
ExpectedDividendYield
|
Nil | |
| CY2020 | grin |
Riskfree Interest Rate
RiskfreeInterestRate
|
0.01690 | pure |
| CY2020 | grin |
Expected Life
ExpectedLife
|
P2M | |
| CY2020 | grin |
Expected Volatility
ExpectedVolatility
|
1 | pure |
| CY2020 | grin |
Disclosure Of Warrants Explanatory
DisclosureOfWarrantsExplanatory
|
<p id="xdx_802_ecustom--DisclosureOfWarrantsExplanatory_zAfrWn7jfyK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><b>17.</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; color: Black"><b><span id="xdx_82B_zVqIwJ4HDJ52">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the warrant activities for the years ended October 31, 2020 and October 31, 2019:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfWarrantActivitiesTableTextBlock_zDcs0q50azBc" 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: 0.25in; text-align: left"><span id="xdx_8B9_zKRMcQtzzEt6" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Number</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Weighted<br/> Average<br/> Exercise Price</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - November 1, 2018</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--ClassOfWarrantOrRightOutstanding1_iS_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zoj6C5x1JWS9" style="width: 9%; text-align: right" title="Number of Warrants outstanding at beginning"><span style="color: Black">148,722</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iS_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zvhMwijfA28b" style="width: 9%; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at beginning"><span style="color: Black">7.39</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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="color: Black">Issued in connection with the Transaction (Notes 17.4, 17.5, 17.9, 17.10)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">11,288,149</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">0.55</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to subscription receipts (Notes 17.6, 17.7)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">9,964,940</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">0.55</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued in connection with convertible debentures (Notes 17.11)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">3,409,091</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">0.55</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued to brokers (Note 17.8)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">757,125</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued to terminate purchase agreement (Notes 17.12, 28)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">2,148,117</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </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="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Expired</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--ClassOfWarrantOrRightExpired_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants expired"><span style="color: Black">(131,539</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--ClassOfWarrantOrRightAverageExercisePriceExpired_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Warrants expired"><span style="color: Black">(6.52</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--ClassOfWarrantOrRightOutstanding1_iS_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z8JLMeyqlOca" style="text-align: right" title="Number of Warrants outstanding at beginning"><span style="color: Black">27,584,605</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iS_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zv1bii5cOIR" style="text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at beginning"><span style="color: Black">0.53</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to private placement (Notes 16.1, 17.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--WarrantsIssuedPursuantToPrivatePlacement_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issued pursuant to private placement"><span style="color: Black">5,000,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--WeightedAverageExercisePriceissuedPursuantToPrivatePlacement_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price,Issued pursuant to private placement"><span style="color: Black">0.13</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issued pursuant to private placement (Note 16.1, 17.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--WarrantsIssuedPursuantToPrivatePlacement1_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issued pursuant to private placement"><span style="color: Black">10,000,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--WeightedAverageExercisePriceIssuedPursuantToPrivatePlacement1_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issued pursuant to private placement"><span style="color: Black">0.13</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Expired</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--ClassOfWarrantOrRightExpired_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants expired"><span style="color: Black">(17,183</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--ClassOfWarrantOrRightAverageExercisePriceExpired_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Warrants expired"><span style="color: Black">(14.05</span></td><td style="text-align: left"><span style="color: Black">)</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="color: Black">Cancellation of prior warrants associated with convertible debt (Note 14.1)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--WarrantsCancellationOfPriorWarrantsAssociatedWithConvertibleDebt_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Cancellation of prior warrants associated with convertible debt"><span style="color: Black">(6,818,182</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--WeightedAverageExercisePriceCancellationOfPriorWarrantsAssociatedWithConvertibleDebt_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Cancellation of prior warrants associated with convertible debt"><span style="color: Black">0.55</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Issuance of new warrants associated with convertible debt (Notes 14.1, 17.3)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--WarrantsIssuanceOfNewWarrantsAssociatedWithConvertibleDebt_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Warrants Issuance of new warrants associated with convertible debt"><span style="color: Black">6,818,182</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--WeightedAverageExercisePriceIssuanceOfNewWarrantsAssociatedWithConvertibleDebt_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="text-align: right" title="Weighted Average Exercise Price, Issuance of new warrants associated with convertible debt"><span style="color: Black">0.16</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Consideration warrants for convertible debt maturity extension (Notes 14, 17.3)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--WarrantsConsiderationWarrantsForConvertibleDebtMaturityExtension_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants Consideration warrants for convertible debt maturity extension"><span style="color: Black">1,590,909</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--WeightedAverageExercisePriceConsiderationWarrantsForConvertibleDebtMaturityExtension_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise Price, Consideration warrants for convertible debt maturity extension"><span style="color: Black">0.16</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--ClassOfWarrantOrRightOutstanding1_iE_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zmZWvvAG4th5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Warrants outstanding at ending"><span style="color: Black">44,158,331</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights3_iE_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zY7unS7T3vo4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Exercise Price, Warrants outstanding at ending"><span style="color: Black">0.33</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A6_zGDp6SN02an5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020, the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.1</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; color: Black">Issued 5,000,000 warrants in February 2020 to subscribers of the offering disclosed in Note 16.1. Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.125 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants was $138,119 which was the residual value of the offering after the fair value of the shares on the transaction date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.2</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; color: Black">Issued 10,000,000 warrants in May 2020 to subscribers of the offering disclosed in Note 16.1. Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.13 per unit for a period of 24 months.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants was $382,069, which was the residual value of the offering after the fair value of the shares on the transaction date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.3</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; color: Black">Issued 6,818,182 replacement warrants and 1,590,909 warrants (totaling 8,409,091) to the creditors of the July 10, 2020 debt agreement described at Note 14.1. Each warrant entitles the holder to acquire one common share of the Company at an exercise price of CAD$0.16 with an expiration date of November 1, 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_909_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pp0p0" title="Fair value of warrants">424,645</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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfAssumptionGrantWarrantsTableTextBlock_z44tXyPEYf59" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 1)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B0_zajeYscSOOQj" style="display: none">Schedule of warrants assumption at grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_98D_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate </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; color: Black"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zlk9X3z70LO1" title="Risk-free interest rate">0.30</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_905_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_ziAubFxvKTNl" title="Expected life">1.3</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zoUaT888vIS5" title="Expected volatility">131</span>%</span></td></tr></table> <p id="xdx_8A9_zYfTbz4gY9Zb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2019, the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.4</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; color: Black">Issued 839,790 warrants in exchange for the same amount of Novicius Subco Warrants as disclosed in Note 16.8. 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the Novicius Subco Warrants of $<span id="xdx_90C_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfNoviciousSubcoWarrantsTableTextBlock_zvF4v2Jwwg87" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 2)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BB_zR1jRowZpSSk" style="display: none">Schedule of novicious subco warrants</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </span></td> <td id="xdx_98A_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate </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; color: Black"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zSUlna9RDSgl" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </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; color: Black"><span id="xdx_901_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_zXvUx5SFXXZk" title="Expected life">2.0</span> 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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_90B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsOneMember_fKg_____ziKiSumNuI56" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F0C_zxVf4AFrMCHa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F19_zCcxY7Pscwbi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8AB_zHwP531xt5Vj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.5</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; color: Black">Issued 1,675,979 warrants in exchange for the same amount of GR Unlimited warrants disclosed in Note 19.2. Each warrant is exercisable into one common share at an exercise price of CAD$0.55 per share for twenty four 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_90B_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_pp0p0" title="Fair value of warrants">152,798</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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFairValueOfWarrantsAtTheGrantDateBasedTableTextBlock_zp0oCeOPp745" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 3)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B9_zaVoSzkXI86j" style="display: none">Schedule of fair value of warrants at the grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </span></td> <td id="xdx_985_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_zCeFor51VG31" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_90D_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_zFzH0hqvPoZ" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsTwoMember_fKg_____zW2ni0Bwyxt2" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F0D_zkX1dgp22jl2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F15_zpkhcmo9AQBe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A8_zoIBaArpyeKl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.6</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; color: Black">Issued 3,771,023 warrants in exchange for the same amount of GR Unlimited warrants disclosed in Note 15.9. 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_902_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfFairValueOfWarrantsOneAtTheGrantDateBasedTableTextBlock_zmJJ7DhZe95j" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 4)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B7_z2jRhpSxW8yk" style="display: none">Schedule of fair value of warrants one at the grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </span></td> <td id="xdx_982_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_902_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_zVv4OQexo1Sd" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </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; color: Black"><span id="xdx_908_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_zJHEJm6sIIGl" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_906_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsThreeMember_fKg_____z7ddfHygIJTk" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F03_zNCcToQZr97b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F13_zogtddnslNX9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A4_zUt6Cf6Izcd6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.7</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; color: Black">Issued 6,193,917 warrants in exchange for the same amount of Grown Rogue Canada warrants disclosed in Note 16.9. 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_90F_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfFairValueOfTheGRBrokerWarrantsTableTextBlock_z4Rl3d2qwrU4" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 5)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B3_zoKUI7Obiso1" style="display: none">Schedule of fair value of the GR broker warrants</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_984_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_zestUflaz4yg" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_907_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_zxNNMLnDbgr2" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFourMember_fKg_____zI688zDtQQ58" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F05_z2t4jsZN4ic4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F16_zrCCtLAcCaV9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A7_zv3SZ32PtGP4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.8</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; color: Black">Issued 757,125 broker warrants in exchange for the same amount of Grown Rogue Canada broker warrants disclosed in Note 16.9. 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the GR Broker Warrants of $<span id="xdx_90E_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_pp0p0" title="Fair value of warrants">119,864</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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfFairValueOfWarrantsAsTransactionCostsTableTextBlock_zdFf2Vaw60z8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 6)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BE_zgSpKx7KKjDa" style="display: none">Schedule of fair value of warrants as transaction costs</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </span></td> <td id="xdx_988_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_900_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_zb3fkAjm5oLg" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </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; color: Black"><span id="xdx_90D_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_zjIqRtHIg8I9" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsFiveMember_fKg_____zvWy9TnKR5M1" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F07_z1uQHcUEwtld" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F1E_zpJYc46ErEsj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A2_zcFcpMUTphTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.9</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; color: Black">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 14.3. 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_901_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_pp0p0" title="Fair value of warrants">321,654</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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfFairValueOfWarrantsTwoAtGrantDateBasedTableTextBlock_z2g28E4L6YU8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 7)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B5_z9JTvCccPH6k" style="display: none">Schedule of fair value of warrants two at grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_983_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_zgxXsG3xj5tl" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_zB4XZ1HQnOb4" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSixMember_fKg_____zk4VzxvfQT3" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F0C_zgqfxNkMweA9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F18_zHj9QGBie5b5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A6_z8QklZ7JxPDh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.10</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; color: Black">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.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_90A_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfFairValueOfWarrantsThreeAtGrantDateBasedTableTextBlock_zjF35EERJhug" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 8)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B0_zx6PZBuX6kMj" style="display: none">Schedule of fair value of warrants three at grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </span></td> <td id="xdx_988_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_zlgLJWr3DSBg" title="Risk-free interest rate">1.690</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </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; color: Black"><span id="xdx_909_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_zfuhKeWTQzj8" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsSevenMember_fKg_____zXcj62h1wHSe" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F05_zTUz1O8FZNre" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F1E_znluBYkW9jh7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A6_zuT8TL4djLra" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.11</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; color: Black">Issued 3,409,091 warrants to subscribers of the convertible debenture offering disclosed in Note 14.2. Each warrant entitled 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_90B_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfWarrantsFourAtGrantDateBasedTableTextBlock_z6iIBgk1Qc7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 9)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BD_znCp72GGeIFd" style="display: none">Schedule of fair value of warrants four at grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</span></td> <td id="xdx_989_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_zGu9UIbXZIp1" title="Risk-free interest rate">1.710</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_90D_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_zObRFAJSVK2" title="Expected life">2.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_90D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsEightMember_fKg_____z3RZs85RM9Ka" title="Expected volatility">101</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F08_zB3w2Hj3kTO1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F16_zrp2SfHJlIH3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A5_zRWTQyMJ1AGh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>17.12</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; color: Black">Issued 2,148,117 warrants to finalize a termination agreement (Note 28). 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, and the remaining 1,288,870 vest upon future activities.</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants of $<span id="xdx_90E_ecustom--FairValueOfWarrants_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsNineMember_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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfFairValueOfWarrantsFiveAtGrantDateBasedTableTextBlock_zDqDGzg3w3g1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Warrants (Details 10)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BA_zt6RKYNHkEki" style="display: none">Schedule of fair value of warrants five at grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </span></td> <td id="xdx_988_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsNineMember" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Expected dividend yield"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate </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; color: Black"><span id="xdx_900_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsNineMember_zTIQKRiEvhq" title="Risk-free interest rate">1.640</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </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; color: Black"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsNineMember_zETYaAULlcM" title="Expected life">4.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_90E_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsNineMember_fKg_____zEAJmR8k8R3h" title="Expected volatility">101</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F07_zLdhg8eSKH58" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F1C_zjYc9vxJx072" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8AB_zNLSqcxydLI" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the warrants that vested of $<span id="xdx_909_ecustom--FairValueOfWarrantsVested_pp0p0_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsNineMember_zktVKucQf7G3" 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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020, the following warrants were issued and outstanding:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfWarrantIssuedAndOutstandingTableTextBlock_zRludJWJIQ11" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Warrants (Details 11)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_8B9_zCQbVlGPLMM7" 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: right"> </td><td style="text-align: left"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Exercise price</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Warrants<br/> outstanding</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Remaining<br/> contractual<br/> Life (years)</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Expiry date</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_pdd" style="width: 9%; text-align: right" title="Exercise Price"><span style="color: Black">0.55</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--WarrantsOutstanding_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_pdd" style="width: 9%; text-align: right" title="Warrants Outstanding"><span style="color: Black">18,601,123</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 10%; text-align: right"><span style="color: Black"><span id="xdx_90C_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_zuDBUVSxDvol" title="Remaining Contractual Life (Years)">0.1</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td> <td style="width: 65%; text-align: center"><span style="color: Black"><span id="xdx_908_ecustom--ExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member" title="Expiry Date">30-Nov-2020</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_pdd" style="text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--WarrantsOutstanding_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_pdd" style="text-align: right" title="Warrants Outstanding"><span style="color: Black">757,125</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_908_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_zPA6aDJIWqH5" title="Remaining Contractual Life (Years)">0.1</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_90B_ecustom--ExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member" title="Expiry Date">30-Nov-2020</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_pdd" style="text-align: right" title="Exercise Price"><span style="color: Black">0.16</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--WarrantsOutstanding_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_pdd" style="text-align: right" title="Warrants Outstanding"><span style="color: Black">8,409,091</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_90C_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_zfcu7pcdjNyk" title="Remaining Contractual Life (Years)">1</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_90A_ecustom--ExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member" title="Expiry Date">01-Nov-2021</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_pdd" style="text-align: right" title="Exercise Price"><span style="color: Black">0.13</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--WarrantsOutstanding_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_pdd" style="text-align: right" title="Warrants Outstanding"><span style="color: Black">5,000,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_90B_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_zVzrczdFXIjl" title="Remaining Contractual Life (Years)">1.3</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_904_ecustom--ExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member" title="Expiry Date">10-Feb-2022</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_pdd" style="text-align: right" title="Exercise Price"><span style="color: Black">0.13</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--WarrantsOutstanding_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_pdd" style="text-align: right" title="Warrants Outstanding"><span style="color: Black">10,000,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_906_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_zdP6fp3Jjzn5" title="Remaining Contractual Life (Years)">1.5</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_905_ecustom--ExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member" title="Expiry Date">15-May-2022</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice6Member_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--WarrantsOutstanding_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice6Member_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants Outstanding"><span style="color: Black">2,148,117</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span id="xdx_90F_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice6Member_z9Xu21qizlB1" title="Remaining Contractual Life (Years)">2.7</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_900_ecustom--ExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice6Member_zpgfJCFx3ZIg" title="Expiry Date">28-Jun-2023</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--ExercisePrice_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Exercise Price"><span style="color: Black">0.33</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--WarrantsOutstanding_c20201031_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants Outstanding"><span style="color: Black">44,158,331</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black"><span id="xdx_907_ecustom--RemainingContractualLifeYears_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_z27Lz7i4T4m" title="Remaining Contractual Life (Years)">0.8</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2019, the following warrants were issued and outstanding:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Exercise Price</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Warrants<br/> Outstanding</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Remaining<br/> Contractual<br/> Life (Years)</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Expiry Date</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></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"><span style="color: Black">14.00</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">17,183</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 10%; text-align: right"><span style="color: Black"><span id="xdx_90F_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member_zCBpgvhoz6ph" title="Remaining Contractual Life (Years)">0.08</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td> <td style="width: 65%; text-align: center"><span style="color: Black"><span id="xdx_900_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice1Member" title="Expiry Date">30-Nov-2019</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_pdd" style="text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_pdd" style="text-align: right" title="Warrants Outstanding"><span style="color: Black">757,125</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_900_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member_zdJ9SNQ81X1j" title="Remaining Contractual Life (Years)">1.04</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_901_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice2Member" title="Expiry Date">15-Nov-2020</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black">$</span></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"><span style="color: Black">0.55</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">21,253,089</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_907_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member_zdHFdseJckw5" title="Remaining Contractual Life (Years)">1.04</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_902_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice3Member" title="Expiry Date">15-Nov-2020</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_pdd" style="text-align: right" title="Exercise Price"><span style="color: Black">0.55</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--WarrantsOutstanding_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_pdd" style="text-align: right" title="Warrants Outstanding"><span style="color: Black">3,409,091</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: right"><span style="color: Black"><span id="xdx_908_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member_ze6QwQKnJHQ1" title="Remaining Contractual Life (Years)">1.5</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_903_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice4Member" title="Expiry Date">01-May-2021</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">2,148,177</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span id="xdx_901_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member_z9jMkgOyvN1h" title="Remaining Contractual Life (Years)">3.66</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_90C_ecustom--ExpiryDate_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrice5Member" title="Expiry Date">28-Jun-23</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_ecustom--ExercisePrice_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Exercise Price"><span style="color: Black">0.53</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--WarrantsOutstanding_c20191031_pdd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Warrants Outstanding"><span style="color: Black">27,584,665</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span id="xdx_900_ecustom--RemainingContractualLifeYears_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsMember_zFCaGCQ8QDn4" title="Remaining Contractual Life (Years)">1.13</span></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A9_zyftgkkLyUT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> | |
| CY2019 | grin |
Number Of Stock Option One Granted To Service Provider
NumberOfStockOptionOneGrantedToServiceProvider
|
500000 | shares |
| CY2019 | grin |
Exercise Price Of Stock Option One Granted To Service Provider
ExercisePriceOfStockOptionOneGrantedToServiceProvider
|
0.44 | |
| CY2020Q4 | grin |
Warrants Outstanding
WarrantsOutstanding
|
44158331 | shares |
| CY2019Q4 | grin |
Warrants Outstanding
WarrantsOutstanding
|
27584665 | shares |
| CY2020 | grin |
Subscriptions Payable Explanatory
SubscriptionsPayableExplanatory
|
<p id="xdx_804_ecustom--SubscriptionsPayableExplanatory_zXdutnani5Lk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><b>18.</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; color: Black"><b><span id="xdx_821_zJc4xSQjRZBl">Subscriptions 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2018, GR Unlimited received aggregate proceeds of CAD$<span id="xdx_909_ecustom--ProceedsOfSubscriptionReceipts_pp0p0_uCAD_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z0SWkubjCRb6" title="Proceeds of subscription receipts">923,630</span> ($<span id="xdx_90F_ecustom--ProceedsOfSubscriptionReceipts_c20171101__20181031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pp0p0" title="Proceeds of subscription receipts">720,516</span>) for <span id="xdx_904_ecustom--NumberOfSubscriptionReceipts_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_pdd" title="Number of subscription receipts">2,099,159</span> Subscription Receipts. Each Subscription Receipt includes one common unit of GR Unlimited, and one purchase warrant of GR Unlimited. Each purchase warrant is exercisable at the option of the holder to purchase one common unit of GR Unlimited at a price of CAD$<span id="xdx_90A_eifrs-full--WeightedAverageSharePrice2019_uCADPShares_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_z17vA1wMWrJj" 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$<span id="xdx_904_ecustom--ProceedsFromFinancing_pp0p0_uCAD_c20181101__20191031__dei--LegalEntityAxis__custom--GRUnlimitedMember_zshLpgsZqAwc" title="Proceeds from financing">735,620</span> ($<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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2019Q4 | grin |
Shares To Be Issued
SharesToBeIssued
|
5136 | usd |
| CY2020 | grin |
Unit Purchase Option Explanatory
UnitPurchaseOptionExplanatory
|
<p id="xdx_80C_ecustom--UnitPurchaseOptionExplanatory_z84vaaKswao5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><b>19.</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; color: Black"><b><span id="xdx_827_zrR9TiSDOEBe">Unit Purchase Options</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>19.1</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; color: Black">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_90C_ecustom--AggregateAmountOfOption_pp0p0_uCAD_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__ifrs-full--OptionPricingModelMember_z5K3Qlcm8Ml1" title="Aggregate amount of option">54,545</span> at any point prior to December 31, 2018. 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfGrantDateBasedOnTheBlackScholesPricingModel_z5RuFcM1uvH7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Unit Purchase Options (Details)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BA_ziRin3CFeyqd" style="display: none">Schedule of grant date based on the Black-Scholes pricing model</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </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; color: Black"><span id="xdx_90A_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate </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; color: Black"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zjaefPoCPc68" title="Risk-free interest rate">1.170</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zYgCn4ABI6kb" title="Expected life">5.5</span> 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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_fKg_____z2gQeoQkEB75" title="Expected volatility">99</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F03_zSgOUhuPzzW6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F1E_zkXBB7FRx3lj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8AD_ziwaTUWiAF43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>19.2</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; color: Black">During the year ended October 31, 2018, <span id="xdx_907_ecustom--OptionsDescription_c20181101__20191031" title="Options, description">GR Unlimited received proceeds of CAD$649,351 ($500,000) in exchange for an option to acquire 1,475,979 common units and warrants to purchase a further 1,675,979 common units. Each warrant shall be exercisable period of two years following the date of option exercise. During the year ended October 31, 2019, GR Unlimited issued the common and units and warrants pursuant to the exercise of the option.</span></span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>19.3</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2018, GR Unlimited granted an option to purchase <span id="xdx_907_ecustom--NumberOfOptionPartialExercised_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_pdd" title="Number of option partial exercised">2,000,000</span> common units of GR Unlimited for an aggregate amount of CAD$<span id="xdx_909_ecustom--AggregateAmountOfOption_pp0p0_uCAD_c20171101__20181031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_z4DkiQLRRjO2" title="Aggregate amount of option">40,000</span> at any point prior to December 31, 2018.During the year ended October 31, 2019, GR Unlimited issued <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 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFinanceChargeExpenseEstimated_zY5OOBXY0P05" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Unit Purchase Options (Details 1)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B1_zx0wWFfeq3m7" style="display: none">Schedule of finance charge expense and was estimated</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</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; color: Black"><span id="xdx_90F_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zoxn47xpcoz4" title="Risk-free interest rate">1.710</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zzTEDR9pJAr4" title="Expected life">2.0</span> 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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_fKg_____zfatwN1iUSn5" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F0F_zdLPNEKCUmNh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F14_z0sMZ2nR0gug" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8A9_zq6KPZNVGpnb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Schedule Of Grant Date Based On The Black Scholes Pricing Model
ScheduleOfGrantDateBasedOnTheBlackScholesPricingModel
|
<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfGrantDateBasedOnTheBlackScholesPricingModel_z5RuFcM1uvH7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Unit Purchase Options (Details)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BA_ziRin3CFeyqd" style="display: none">Schedule of grant date based on the Black-Scholes pricing model</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </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; color: Black"><span id="xdx_90A_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate </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; color: Black"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zjaefPoCPc68" title="Risk-free interest rate">1.170</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_90C_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_zYgCn4ABI6kb" title="Expected life">5.5</span> 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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelOneMember_fKg_____z2gQeoQkEB75" title="Expected volatility">99</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F03_zSgOUhuPzzW6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F1E_zkXBB7FRx3lj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> | |
| CY2019 | 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. During the year ended October 31, 2019, GR Unlimited issued the common and units and warrants pursuant to the exercise of the option. | |
| CY2020 | grin |
Schedule Of Finance Charge Expense Estimated
ScheduleOfFinanceChargeExpenseEstimated
|
<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfFinanceChargeExpenseEstimated_zY5OOBXY0P05" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Unit Purchase Options (Details 1)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B1_zx0wWFfeq3m7" style="display: none">Schedule of finance charge expense and was estimated</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</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; color: Black"><span id="xdx_90F_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_903_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zoxn47xpcoz4" title="Risk-free interest rate">1.710</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_904_ecustom--DescriptionOfExpectedLifeShareOptions_dtM_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_zzTEDR9pJAr4" title="Expected life">2.0</span> 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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility </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; color: Black"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ValuationTechniquesUsedInFairValueMeasurementAxis__custom--OptionPricingModelTwoMember_fKg_____zfatwN1iUSn5" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F0F_zdLPNEKCUmNh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F14_z0sMZ2nR0gug" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> | |
| CY2020 | grin |
Disclosure Of Stock Options Explanatory
DisclosureOfStockOptionsExplanatory
|
<p id="xdx_804_ecustom--DisclosureOfStockOptionsExplanatory_zrolwSI4VpKl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><b>20.</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; color: Black"><b><span id="xdx_826_zW3ukvYqMIOd">Stock Options</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table summarizes the stock option movements for the years ended October 31, 2020 and October 31, 2019:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfStockOptionMovementsExplanatory_zNJ6b9NvOMNl" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8BE_zu4NrHXzZpY2" style="display: none">Schedule of stock option movements</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: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Number</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Exercise<br/> price (CAD$)</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - November 1, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--NumberOfStockOption_iS_c20181101__20191031_zQVAjb3YyPA5" style="text-align: right" title="Number of stock option at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3070">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20181101__20191031_zh3bpuF1nP0c" style="text-align: right" title="Exercise price at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3072">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"><span style="color: Black">Granted to service provider</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--NumberOfStockOptionGrantedToServiceProvider_c20181101__20191031_zGdUU6G0tdH6" style="width: 9%; text-align: right" title="Number of stock option, Granted to service provider"><span style="color: Black">150,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--ExercisePriceOfStockOptionGrantedToServiceProvider_uCADPShares_c20181101__20191031_zmjpKrtjszEg" style="width: 9%; text-align: right" title="Exercise price of stock option, Granted to service provider"><span style="color: Black">0.44</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Granted to service provider</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--NumberOfStockOptionOneGrantedToServiceProvider_c20181101__20191031_zU4CSuazMBnf" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Granted to service provider"><span style="color: Black">500,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--ExercisePriceOfStockOptionOneGrantedToServiceProvider_uCADPShares_c20181101__20191031_zlR1vKOF4MJe" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Granted to service provider"><span style="color: Black">0.44</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--NumberOfStockOption_iS_c20191101__20201031_zV5foAwmxWoa" style="text-align: right" title="Number of stock option at beginning"><span style="color: Black">650,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20191101__20201031_zKTmHZdiaAt5" style="text-align: right" title="Exercise price at beginning"><span style="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Granted to employees</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--NumberOfStockOptionGrantedToEmployees_c20191101__20201031_zHGs0QaugHtk" style="text-align: right" title="Number of stock option, Granted to employees"><span style="color: Black">3,575,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20191101__20201031_z1hDEE7FIvRe" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="color: Black">0.15</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Forfeitures by service provider</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--NumberOfStockOptionForfeituresByServiceProvider_c20191101__20201031_zJz3U88apYD3" style="text-align: right" title="Number of stock option, Forfeitures by service provider"><span style="color: Black">(150,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--ExercisePriceOfStockOptionForfeituresByServiceProvider_uCADPShares_c20191101__20201031_zXPsGM3CSIi9" style="text-align: right" title="Exercise price of stock option, Forfeitures by service provider"><span style="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Forfeitures by employees</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--NumberOfStockOptionForfeituresByEmployees_c20191101__20201031_zHgj0o3PdRw5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Forfeitures by employees"><span style="color: Black">(355,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--ExercisePriceOfStockOptionForfeituresByEmployees_uCADPShares_c20191101__20201031_zrIRxS9Tsndc" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Forfeitures by employees"><span style="color: Black">0.15</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--NumberOfStockOption_iE_c20191101__20201031_zmHS98Kudwll" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock option at ending"><span style="color: Black">3,720,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--StockOptionExercisePrice_iE_uCADPShares_c20191101__20201031_zZDbKfWwefYg" style="border-bottom: Black 2.5pt double; text-align: right" title="Exercise price at ending"><span style="color: Black">0.19</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A3_zw88NahbarJ7" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>20.1</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; color: Black">During the year 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFairValueOfOptionTableTextBlock_zhyhmiEvxVzh" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Stock Options (Details 1)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B2_z8seYw9g2mBk" style="display: none">Schedule of fair value of options</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</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; color: Black"><span id="xdx_90C_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk-free interest rate</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; color: Black"><span id="xdx_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zI23OugACn76" title="Risk-free interest rate">1.710</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life </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; color: Black"><span id="xdx_90B_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zRdxGZTZKWHc" title="Expected life (years)">3.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_fKg_____z3DHzVjTh17f" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F02_zaN8CBYcnue7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F14_zXmlNZffRda7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8AB_z8KURtSHM4G2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>20.2</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; color: Black">During the year 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfFairValueOfOptionOneTableTextBlock_zOFSidHYLRRk" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Stock Options (Details 2)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8BC_zROebPq7xHgb" style="display: none">Schedule of fair value of options at the grant date based</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield </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; color: Black"><span id="xdx_904_ecustom--ExpectedDividendYield_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk<b>-</b>free interest rate</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; color: Black"><span id="xdx_902_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zISq6r4NQhq8" title="Risk-free interest rate">1.710</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_90F_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_zoBZI13xEBD9" title="Expected life (years)">3.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_905_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_fKg_____zkXKqw2SzbRk" title="Expected volatility">100</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; color: Black"> </span></p> <div style="margin-left: 0.5in; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 94%; margin-left: 0.5in"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span id="xdx_F03_zn3VQeoJteui" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">*</span></td><td style="text-align: justify"><span id="xdx_F13_zwz1ksFrlH9f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based on the volatility of comparable publicly traded companies</span></td> </tr></table> <p id="xdx_8AD_zAuWaPxQriGg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>20.3</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; color: Black">During the year ended October 31, 2020, the Company granted options to purchase 3,575,000 common shares of the Company to employees. Each option allows the holder to purchase one common share of the Company at a price of CAD$0.15 at any time until July 9, 2024.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The fair value of the options granted was CAD$<span id="xdx_906_ecustom--FairValueOfOptionsGranted_pp0p0_uCAD_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_zGOVbVvHXQGd" title="Fair value of options granted">432,922</span>. The value of the options of vested during the year ended October 31, 2020 was $240,079, which 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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfFairValueOfOptionTwoTableTextBlock_zy2w436X3dnk" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt" summary="xdx: Disclosure - Stock Options (Details 3)"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_8B8_zvzdiAWjjbhj" style="display: none">Schedule of fair value of options vested</span></td></tr> <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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected dividend yield</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; color: Black"><span id="xdx_906_ecustom--ExpectedDividendYield_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember" title="Expected dividend yield">Nil</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Risk<b>-</b>free interest rate</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; color: Black"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zwyoF1S5wYr6" title="Risk-free interest rate">0.25</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected life</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; color: Black"><span id="xdx_900_ecustom--DescriptionOfOptionLifeShareOptionsGranted1_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zZWlS5lVWFcl" title="Expected life (years)">4.0</span> years</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; color: Black"> </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; color: Black">○</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Expected volatility</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; color: Black"><span id="xdx_909_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_zwTlisdY9hjc" title="Expected volatility">131</span>%</span></td></tr></table> <p id="xdx_8AC_zQN3sdFnA4L6" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The vesting terms of the granted options are set out in the table below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfVestingTermsExplanatory_zs9zWJVOAH7f" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Stock Options (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_8B2_zYlM9K7Npzz3" style="display: none">Schedule of vesting terms</span></td><td style="text-align: left"> </td><td> </td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </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"><span style="color: Black">Number granted</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="color: Black">Vesting terms</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_pdd" style="width: 9%; text-align: right" title="Number granted"><span style="color: Black">1,270,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black"><span id="xdx_903_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember" title="Vesting terms">Fully vested on grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">1,500,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_908_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember" title="Vesting terms">1/3 on grant date, 1/3 three months from grant date, 1/3 ten months from grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">220,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_901_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember" title="Vesting terms">1/2 on grant date, 1/4 on first anniversary of grant date, 1/4 on second anniversary of grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">235,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_902_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember" title="Vesting terms">1/4 on grant date, 1/4 on first anniversary of grant date, 1/4 on second anniversary of grant date, 1/4 on third anniversary of grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">250,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_909_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember" title="Vesting terms">1/4 on first anniversary of grant date, 1/4 on second anniversary of grant date, 1/4 on third anniversary of grant date, 1/4 on fourth anniversary of grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFiveMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Number granted"><span style="color: Black">100,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_90A_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFiveMember" title="Vesting terms">One year from start date of employment</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--NumberGranted_c20191101__20201031_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number granted"><span style="color: Black">3,575,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A9_zwZ1X4xgTLoi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020 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; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfStockOptionsWereIssuedAndOutstandingTableTextBlock_zUSEj0dBfs3d" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Stock Options (Details 5)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_8B9_zwhVkfoJeGe2" style="display: none">Schedule of stock options were 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: 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"><span style="color: Black">Exercise price</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Options outstanding</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Number exercisable</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Remaining Contractual Life (years)</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Expiry date</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zkRx2GuPFt59" style="width: 9%; text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zuk0IOTnRYkc" style="width: 9%; text-align: right" title="Stock Options Outstanding"><span style="color: Black">500,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zmZIY9Nh2o46" style="width: 9%; text-align: right" title="Number exercisable"><span style="color: Black">500,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black"><span id="xdx_909_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zNLqUsUcBv1j" title="Remaining Contractual Life (Years)">1.2</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 52%; text-align: center"><span style="color: Black"><span id="xdx_90A_ecustom--OptionExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member" title="Expiry Date">01-Jan-22</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zcQ5HCmZc88i" style="text-align: right" title="Exercise Price"><span style="color: Black">0.15</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zgoLjhEkt7M8" style="text-align: right" title="Stock Options Outstanding"><span style="color: Black">3,120,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_z1aZwwLG0ddi" style="text-align: right" title="Number exercisable"><span style="color: Black">2,112,500</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span id="xdx_900_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_ztCPRr0x2tk3" title="Remaining Contractual Life (Years)">3.7</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"><span id="xdx_90D_ecustom--OptionExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member" title="Expiry Date">09-Jul-24</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span id="xdx_904_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_zPHrMYbHRXYc" title="Exercise Price">0.15</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_z4RZ2ORuUzcc" style="border-bottom: Black 1pt solid; text-align: right" title="Stock Options Outstanding"><span style="color: Black">100,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_zmYltYM2rkQb" style="border-bottom: Black 1pt solid; text-align: right" title="Number exercisable"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3201">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span id="xdx_90D_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member_zodLmBFyjnD7" title="Remaining Contractual Life (Years)">3.7</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_90C_ecustom--OptionExpiryDate_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices3Member" title="Expiry Date">20-Jul-24</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20201031_z0XYnriXRpx4" style="border-bottom: Black 2.5pt double; text-align: right" title="Exercise Price"><span style="color: Black">0.19</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20201031_zby93Osdp0t2" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock Options Outstanding"><span style="color: Black">3,720,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20201031_zSbheW2KsVse" style="border-bottom: Black 2.5pt double; text-align: right" title="Number exercisable"><span style="color: Black">2,612,500</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black"><span id="xdx_905_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20191101__20201031_zdHEw1aNjhY7" title="Remaining Contractual Life (Years)">3.4</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2019, the following Stock Options were issued and outstanding:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Exercise Price</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Stock Options Outstanding</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Remaining Contractual Life (Years)</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Expiry Date</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_z5HBNOivR6nj" style="width: 9%; text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_zTjEPOiZVJZg" style="width: 9%; text-align: right" title="Stock Options Outstanding"><span style="color: Black">150,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black"><span id="xdx_907_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices1Member_z3vslXbjMtA8" title="Remaining Contractual Life (Years)">2.08</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 64%; text-align: center"><span style="color: Black"><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></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_uCADPShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zUG8eXlPsm5l" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise Price"><span style="color: Black">0.44</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_zNEXvxbrXby3" style="border-bottom: Black 1pt solid; text-align: right" title="Stock Options Outstanding"><span style="color: Black">500,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span id="xdx_903_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20181101__20191031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember__ifrs-full--RangesOfExercisePricesForOutstandingShareOptionsAxis__custom--ExercisePrices2Member_z8hUppvQ9Cdd" title="Remaining Contractual Life (Years)">2.17</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"><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></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20191031_zJzA7E2APEu3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Stock Options Outstanding"><span style="color: Black">650,000</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="color: Black"><span id="xdx_90B_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20181101__20191031_zsrb5EW3TDn5" title="Remaining Contractual Life (Years)">2.15</span></span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AB_zs9CE7MdkVma" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </span></p> | |
| CY2020 | grin |
Schedule Of Stock Option Movements Explanatory
ScheduleOfStockOptionMovementsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfStockOptionMovementsExplanatory_zNJ6b9NvOMNl" 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="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span id="xdx_8BE_zu4NrHXzZpY2" style="display: none">Schedule of stock option movements</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: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Number</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Exercise<br/> price (CAD$)</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Balance - November 1, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--NumberOfStockOption_iS_c20181101__20191031_zQVAjb3YyPA5" style="text-align: right" title="Number of stock option at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3070">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20181101__20191031_zh3bpuF1nP0c" style="text-align: right" title="Exercise price at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3072">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"><span style="color: Black">Granted to service provider</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--NumberOfStockOptionGrantedToServiceProvider_c20181101__20191031_zGdUU6G0tdH6" style="width: 9%; text-align: right" title="Number of stock option, Granted to service provider"><span style="color: Black">150,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--ExercisePriceOfStockOptionGrantedToServiceProvider_uCADPShares_c20181101__20191031_zmjpKrtjszEg" style="width: 9%; text-align: right" title="Exercise price of stock option, Granted to service provider"><span style="color: Black">0.44</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Granted to service provider</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--NumberOfStockOptionOneGrantedToServiceProvider_c20181101__20191031_zU4CSuazMBnf" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Granted to service provider"><span style="color: Black">500,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--ExercisePriceOfStockOptionOneGrantedToServiceProvider_uCADPShares_c20181101__20191031_zlR1vKOF4MJe" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Granted to service provider"><span style="color: Black">0.44</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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="color: Black">Balance - October 31, 2019</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--NumberOfStockOption_iS_c20191101__20201031_zV5foAwmxWoa" style="text-align: right" title="Number of stock option at beginning"><span style="color: Black">650,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--StockOptionExercisePrice_iS_uCADPShares_c20191101__20201031_zKTmHZdiaAt5" style="text-align: right" title="Exercise price at beginning"><span style="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Granted to employees</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--NumberOfStockOptionGrantedToEmployees_c20191101__20201031_zHGs0QaugHtk" style="text-align: right" title="Number of stock option, Granted to employees"><span style="color: Black">3,575,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--ExercisePriceOfStockOptionGrantedToEmployees_uCADPShares_c20191101__20201031_z1hDEE7FIvRe" style="text-align: right" title="Exercise price of stock option, Granted to employees"><span style="color: Black">0.15</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Forfeitures by service provider</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--NumberOfStockOptionForfeituresByServiceProvider_c20191101__20201031_zJz3U88apYD3" style="text-align: right" title="Number of stock option, Forfeitures by service provider"><span style="color: Black">(150,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--ExercisePriceOfStockOptionForfeituresByServiceProvider_uCADPShares_c20191101__20201031_zXPsGM3CSIi9" style="text-align: right" title="Exercise price of stock option, Forfeitures by service provider"><span style="color: Black">0.44</span></td><td style="text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Forfeitures by employees</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--NumberOfStockOptionForfeituresByEmployees_c20191101__20201031_zHgj0o3PdRw5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of stock option, Forfeitures by employees"><span style="color: Black">(355,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--ExercisePriceOfStockOptionForfeituresByEmployees_uCADPShares_c20191101__20201031_zrIRxS9Tsndc" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price of stock option, Forfeitures by employees"><span style="color: Black">0.15</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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: 2.5pt"><span style="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--NumberOfStockOption_iE_c20191101__20201031_zmHS98Kudwll" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of stock option at ending"><span style="color: Black">3,720,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--StockOptionExercisePrice_iE_uCADPShares_c20191101__20201031_zZDbKfWwefYg" style="border-bottom: Black 2.5pt double; text-align: right" title="Exercise price at ending"><span style="color: Black">0.19</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2019 | grin |
Number Of Stock Option Granted To Service Provider
NumberOfStockOptionGrantedToServiceProvider
|
150000 | shares |
| CY2019 | grin |
Exercise Price Of Stock Option Granted To Service Provider
ExercisePriceOfStockOptionGrantedToServiceProvider
|
0.44 | |
| CY2019Q4 | grin |
Number Of Stock Option
NumberOfStockOption
|
650000 | shares |
| CY2019Q4 | grin |
Stock Option Exercise Price
StockOptionExercisePrice
|
0.44 | |
| CY2020 | grin |
Exercise Price Of Stock Option Forfeitures By Service Provider
ExercisePriceOfStockOptionForfeituresByServiceProvider
|
0.44 | |
| CY2020 | grin |
Number Of Stock Option Forfeitures By Employees
NumberOfStockOptionForfeituresByEmployees
|
-355000 | shares |
| CY2019 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P2Y1M24D | |
| CY2020 | grin |
Number Of Stock Option Granted To Employees
NumberOfStockOptionGrantedToEmployees
|
3575000 | shares |
| CY2020 | grin |
Exercise Price Of Stock Option Granted To Employees
ExercisePriceOfStockOptionGrantedToEmployees
|
0.15 | |
| CY2020 | grin |
Number Of Stock Option Forfeitures By Service Provider
NumberOfStockOptionForfeituresByServiceProvider
|
-150000 | shares |
| CY2020 | grin |
Exercise Price Of Stock Option Forfeitures By Employees
ExercisePriceOfStockOptionForfeituresByEmployees
|
0.15 | |
| CY2020Q4 | grin |
Number Of Stock Option
NumberOfStockOption
|
3720000 | shares |
| CY2020Q4 | grin |
Stock Option Exercise Price
StockOptionExercisePrice
|
0.19 | |
| CY2020 | grin |
Schedule Of Vesting Terms Explanatory
ScheduleOfVestingTermsExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfVestingTermsExplanatory_zs9zWJVOAH7f" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Stock Options (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_8B2_zYlM9K7Npzz3" style="display: none">Schedule of vesting terms</span></td><td style="text-align: left"> </td><td> </td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"> </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"><span style="color: Black">Number granted</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="color: Black">Vesting terms</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember_pdd" style="width: 9%; text-align: right" title="Number granted"><span style="color: Black">1,270,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; width: 88%; text-align: left"><span style="color: Black"><span id="xdx_903_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsMember" title="Vesting terms">Fully vested on grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">1,500,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_908_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsOneMember" title="Vesting terms">1/3 on grant date, 1/3 three months from grant date, 1/3 ten months from grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">220,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_901_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsTwoMember" title="Vesting terms">1/2 on grant date, 1/4 on first anniversary of grant date, 1/4 on second anniversary of grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">235,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_902_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsThreeMember" title="Vesting terms">1/4 on grant date, 1/4 on first anniversary of grant date, 1/4 on second anniversary of grant date, 1/4 on third anniversary of grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember_pdd" style="text-align: right" title="Number granted"><span style="color: Black">250,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"><span style="color: Black"><span id="xdx_909_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFourMember" title="Vesting terms">1/4 on first anniversary of grant date, 1/4 on second anniversary of grant date, 1/4 on third anniversary of grant date, 1/4 on fourth anniversary of grant date</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--NumberGranted_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFiveMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Number granted"><span style="color: Black">100,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black"><span id="xdx_90A_ecustom--VestingTerms_c20191101__20201031__ifrs-full--ClassesOfShareCapitalAxis__custom--OptionsFiveMember" title="Vesting terms">One year from start date of employment</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--NumberGranted_c20191101__20201031_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number granted"><span style="color: Black">3,575,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Number Granted
NumberGranted
|
3575000 | shares |
| CY2020Q4 | ifrs-full |
Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019
|
0.19 | |
| CY2020Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
3720000 | shares |
| CY2020Q4 | ifrs-full |
Number Of Share Options Exercisable In Sharebased Payment Arrangement
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
|
2612500 | shares |
| CY2020 | ifrs-full |
Weighted Average Remaining Contractual Life Of Outstanding Share Options2019
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019
|
P3Y4M24D | |
| CY2019Q4 | ifrs-full |
Number Of Outstanding Share Options
NumberOfOutstandingShareOptions
|
650000 | shares |
| CY2020 | grin |
Disclosure Of Changes In Noncash Working Capital Explanatory
DisclosureOfChangesInNoncashWorkingCapitalExplanatory
|
<p id="xdx_801_ecustom--DisclosureOfChangesInNoncashWorkingCapitalExplanatory_zvO0aA7YXDyi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">21.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_823_zvwUMK0SrkG1">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The changes to the Company’s non-cash working capital for the year ended October 31, 2020, 2019 and 2018 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfNonCashWorkingCapitalTableTextBlock_zDj2AFmQYqB3" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BF_z5vawmM8ong1" style="display: none">Schedule of non cash working capital</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20201031_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_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></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--AccountsReceivable_iI_zmfNujUWQE3b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Accounts receivable</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">(37,698</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">119,473</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">(274,001</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_409_ecustom--InventoryAndBiologicalAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Inventory and biological assts</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">142,454</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">360,780</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(633,077</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_405_ecustom--PrepaidExpensesAndOtherAssets_iNI_di_zWcl5G9Sd6Ma" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Prepaid expenses and other assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">14,158</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">211,982</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(136,129</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40E_ecustom--AccountsPayableAndAccruedLiabilitiesAmount_iI_zE3V7FcWQ8Rb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(133,516</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(894,654</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,676,027</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--InterestsPayable_iI_zlZK1p3f9a6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest payable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(46,462</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(135,265</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">614,264</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--UnearnedRevenue_iI_zdQANcrQrVu4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Unearned revenue</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(35,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">35,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3267">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--DeferredRentValue_iI_zJ71usQuuog9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Deferred rent</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3269">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3270">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">6,344</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_ecustom--NoncashWorkingCapital_iI_zQHam5j3yyV1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: White">Non-cash working capital</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">(96,064</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">(302,684</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">1,253,428</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2019 | grin |
Related Party Expenses
RelatedPartyExpenses
|
36000 | usd |
| CY2019 | ifrs-full |
Rental Expense
RentalExpense
|
71000 | usd |
| CY2020 | ifrs-full |
Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfCashFlowStatementExplanatory_zcFHGizZvpLd" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">22.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_82E_zvX3PZMY6XI9">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; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_887_ecustom--ScheduleSupplementalCashFlowTableTextBlock_z0R6udRsz0qg" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8B3_zYQXcZDHsGLk" style="display: none">Schedule supplemental cash flow</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20191101_20201031" style="text-align: right"> </td><td style="text-align: left"> </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></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="color: Black">Years ended</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="color: Black">October 31,</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_ecustom--InterestsPaid_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest paid</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">228,244</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">310,217</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">128,042</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--FairValueOfCommonSharesAndUnitsIssuedForServices_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Fair value of common shares and units issued for services</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">240,340</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">255,360</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">720,516</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--FairValueOfCommonSharesIssuedAsSettlementOfDebt_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Fair value of common shares issued as settlement of debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3289">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">121,587</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">500,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_405_ecustom--PropertyAndEquipmentAcquiredThroughLeases_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Property and equipment acquired through leases (Note 10)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">68,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">62,516</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3295">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--ConversionOfNotesPayableToCommonUnits_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Conversion of notes payable to common units</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">112,863</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,342,400</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,909,134</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="color: Black"> </span></p> | |
| CY2020 | grin |
Interests Paid
InterestsPaid
|
228244 | usd |
| CY2019 | grin |
Interests Paid
InterestsPaid
|
310217 | usd |
| CY2018 | grin |
Interests Paid
InterestsPaid
|
128042 | usd |
| CY2020 | grin |
Fair Value Of Common Shares And Units Issued For Services
FairValueOfCommonSharesAndUnitsIssuedForServices
|
240340 | 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 |
| CY2020 | grin |
Property And Equipment Acquired Through Leases
PropertyAndEquipmentAcquiredThroughLeases
|
68035 | usd |
| CY2019 | grin |
Property And Equipment Acquired Through Leases
PropertyAndEquipmentAcquiredThroughLeases
|
62516 | usd |
| CY2020 | grin |
Conversion Of Notes Payable To Common Units
ConversionOfNotesPayableToCommonUnits
|
112863 | 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 |
| CY2020 | ifrs-full |
Disclosure Of Transactions Between Related Parties Explanatory
DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
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<p id="xdx_803_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_z9VSKiVN59A1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">23.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_82E_zJoXimQfPZZ7">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020, the Company incurred the following related party transactions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>23.1</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; color: Black">Through its wholly owned subsidiary, GRU Properties, LLC, the Company 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_900_eifrs-full--RentalExpense_c20191101__20201031_pp0p0" title="Rent expense">77,000</span> was incurred for the years ended October 31, 2020 (2019 - $<span id="xdx_909_eifrs-full--RentalExpense_c20181101__20191031_pp0p0" title="Rent expense">71,000</span>, 2018 - $<span id="xdx_907_eifrs-full--RentalExpense_c20171101__20181031_pp0p0" title="Rent expense">65,000</span>). The Company had $<span id="xdx_907_ecustom--AccountsPayableAndAccruedLiabilities_c20201031_pp0p0" title="Accounts payable and accrued liabilities">45,000</span> (October 31, 2019 - $<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>) owing in accounts payable and accrued liabilities at October 31, 2020.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>23.2</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; color: Black">The Company incurred expenses of $<span id="xdx_903_ecustom--RelatedPartyExpenses_c20191101__20201031_pp0p0" title="Related party expenses">59,500</span> (2019 - $<span id="xdx_908_ecustom--RelatedPartyExpenses_c20181101__20191031_pp0p0" title="Related party expenses">36,000</span>, 2018 - $<span id="xdx_90E_ecustom--RelatedPartyExpenses_c20171101__20181031_pp0p0" title="Related party expenses">48,000</span>) for services provided by the spouse of the CEO. At October 31, 2020, accounts and accrued liabilities payable to this individual were $<span id="xdx_903_ecustom--AccountsPayableAndAccruedLiabilities_c20201031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_pp0p0" title="Accounts payable and accrued liabilities">1,946</span> (October 31, 2019 - $Nil, 2018 - $<span id="xdx_904_ecustom--AccountsPayableAndAccruedLiabilities_c20181031__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IndividualsMember_pp0p0" title="Accounts payable and accrued liabilities">14,000</span>). During the year ended October 31, 2020, this individual was granted <span id="xdx_90C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20191101__20201031__srt--TitleOfIndividualAxis__custom--IndividualsMember_z6VUWWUDtOtl" title="Stock options granted">500,000</span> options which vested on the grant date.</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>23.3</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; color: Black">The Company incurred fees related to marketing and promotion services of $Nil (2019 - $<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>) from two companies owned by the Company’s former Chief Strategy Officer (“CSO”). At October 31, 2020, accounts payable and accrued liabilities were $Nil (October 31, 2019 - $<span id="xdx_901_ecustom--AccountsPayableAndAccruedLiabilities_c20191031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Accounts payable and accrued liabilities">6,000</span>, 2018 - $<span id="xdx_900_ecustom--AccountsPayableAndAccruedLiabilities_c20181031__srt--TitleOfIndividualAxis__custom--ChiefStrategyOfficerMember_pp0p0" title="Accounts payable and accrued liabilities">25,054</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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>23.4</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; color: Black">Key management personnel consist of the President and CEO; the former CSO; the CFO of GR Unlimited; the Chief Market Officer; the Chief Accounting Officer; and the CFO of Grown Rogue International, Inc. The compensation paid or payable to key management for services for the years ended October 31, 2020, 2019 and 2018 was 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; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zsXGTF1YzjAf" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BE_zLnFk3zZT5Ci" style="display: none">Schedule of Related Party Transactions</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20191101__20201031_zHmLQtaazuf6" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20181101__20191031_ztaPBFkvx7wk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20171101__20181031_zBAuLwBvW6K5" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--SalariesAndConsultingFees_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Salaries and consulting fees</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">577,774</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">425,412</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">533,568</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_ecustom--SharebasedCompensations_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Share-based compensation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">60,929</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">33,083</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3349">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_ecustom--StockOptionExpenses_zyrwOsQMFDbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Stock option expense</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">144,639</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3352">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3353">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--TotalCompensationPayable_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">783,342</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">458,495</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">533,568</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A7_zpvSLxSlLmjj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Stock options granted to key management personnel and close family members of key management personnel include: <span id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zOTh1iBrmtq7" title="Stock options granted">750,000</span> options to the CFO of GR Unlimited; <span id="xdx_907_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20191101__20201031__srt--TitleOfIndividualAxis__custom--ChiefMarketOfficerMember_zVNeUujUfqV1" title="Stock options granted">750,000</span> options to the Chief Market Officer; and <span id="xdx_906_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20191101__20201031__srt--TitleOfIndividualAxis__custom--ChiefAccountingOfficerMember_zPpcdh8P0Zld" title="Stock options granted">250,000</span> option to the Chief Accounting Officer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Accounts payable and accrued liabilities due to key management at October 31, 2020 totaled $<span id="xdx_904_ecustom--AccountsPayableAndAccruedLiabilities_c20201031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Accounts payable and accrued liabilities">441,424</span> (October 31, 2019 - $<span id="xdx_90D_ecustom--AccountsPayableAndAccruedLiabilities_c20191031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Accounts payable and accrued liabilities">392,152</span>, 2018 - $<span id="xdx_90C_ecustom--AccountsPayableAndAccruedLiabilities_c20181031__srt--TitleOfIndividualAxis__custom--KeyManagementPersonnelMember_pp0p0" title="Accounts payable and accrued liabilities">94,000</span>); these balances include the accrued liabilities described at Note 9.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October, 31, 2020, the Company purchased vehicles and equipment from the CEO for an aggregate total purchase price of $<span id="xdx_905_ecustom--PaymentForVehiclesAndEquipment_c20191101__20201031__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" title="Payment for vehicles and equipment">21,050</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>23.5</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; color: Black">Debt balances and movements with related parties</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table sets out portions of debt described at Notes 12.1, 12.2, and 12.3 pertaining to related parties:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DeptPortionsPretainingToRelatedPartiesExplanatory_zQ5smgiRUSO6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Related Party Transactions (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BC_z49EcGVt8Qll" style="display: none">Schedule of dept portions pertaining to related parties</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="font-weight: bold; text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CEO</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CFO of GR<br/> Unlimited LLC</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance - October 31, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--Debt_iS_pp0p0_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z4GgPClusEFe" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3382">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--Debt_iS_pp0p0_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_z5vlxmdcW4j9" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3384">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--Debt_iS_pp0p0_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zO0l4CNhWC1f" style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3385">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Principal borrowed</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--PrincipalBorrowed_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="width: 9%; text-align: right" title="Principal borrowed"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--PrincipalBorrowed_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="width: 9%; text-align: right" title="Principal borrowed"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--PrincipalBorrowed_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="width: 9%; text-align: right" title="Principal borrowed"><span style="color: Black">100,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest accrued</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccrued_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accrued"><span style="color: Black">2,384</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--InterestAccrued_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accrued"><span style="color: Black">1,151</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--InterestAccrued_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accrued"><span style="color: Black">3,535</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance - October 31, 2019</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zZCMAnC4zVsf" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">52,384</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zpjobCAiA2rb" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">51,151</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zBPLRjOI1Ac5" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">103,535</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Principal borrowed</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Principal borrowed"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Principal borrowed"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3404">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Principal borrowed"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Principal repaid</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Principal repaid"><span style="color: Black">(65,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Principal repaid"><span style="color: Black">(50,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Principal repaid"><span style="color: Black">(115,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest accrued</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Interest accrued"><span style="color: Black">10,890</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Interest accrued"><span style="color: Black">9,041</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Interest accrued"><span style="color: Black">19,931</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest paid</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"><span style="color: Black">(13,274</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"><span style="color: Black">(10,192</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"><span style="color: Black">(23,466</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zuP7uavFdAE7" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3426">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zGy9vWKpXp61" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3428">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zRcssHP7tLf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3430">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table sets out portions of debt described at Note 12.4 pertaining to related parties:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CEO</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CFO of GR<br/> Unlimited LLC</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Directors</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Balance - October 31, 2019, and 2018</span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zh6TdzGrt8Q7" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3432">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zPZUsi50AeG3" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3434">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_z3h5XgGjnw39" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3436">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_zhrWsfYQoZ9d" style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3437">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Borrowed</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">100,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">150,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">300,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Interest</span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">21,745</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">43,491</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">65,236</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">130,472</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <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; font-size: 10pt; color: Black">Payments</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(10,252</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(20,504</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(30,756</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(61,512</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zjqFxuTZldBb" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black">61,493</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zZphedidZyg5" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">122,987</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zQGqY192pUBk" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">184,480</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_z9OWsjm8MLB8" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">368,960</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A3_zUOtBrHCGSFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_907_ecustom--LoanDescription_c20191101__20201031" title="Loan description">Pursuant to the loan agreements transacted during the year ended October 31, 2020, the CEO, CFO of GR Unlimited LLC, and a director obtained 5.5%; 1%; and 2.5% of GR Michigan LLC, respectively. Third parties obtained 4% as part of the same financing (Note 12.4), such that GR Michigan has a 13% non-controlling interest (Note 30).</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>23.6</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; color: Black">Transactions with PBIC</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">PBIC is a shareholder of <span id="xdx_901_ecustom--NumberOfPbicCommonStockIssued_c20191101__20201031_pdd" title="Number of PBIC common stock issued">30,000,000</span> shares of the Company (approximately 28% of issued and outstanding common shares as at October 3, 2020). The Company is a shareholder of 2,362,204 (Note 7) PBIC shares. PBIC has appointed a director of GRIN, and the CFO of GRIN became the CFO of PBIC subsequent to October 31, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020, the Company completed the following transactions with PBIC:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">●</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; color: Black">PBIC issued 2,362,204 shares to GRIN and GRIN issued PBIC 15,000,000 shares (Note 7); 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; color: Black"> </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; color: Black">●</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; color: Black">PBIC subscribed to equity of the Company for $1,084,335; the equity included 15,000,000 common shares (Note 16.1) and 15,000,000 warrants to purchase one common share per warrant (Notes 17.1 and 17.2).</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; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Rental Expense
RentalExpense
|
77000 | usd |
| CY2018Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
5500 | usd |
| CY2020 | grin |
Related Party Expenses
RelatedPartyExpenses
|
59500 | usd |
| CY2018 | ifrs-full |
Rental Expense
RentalExpense
|
65000 | usd |
| CY2020Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
45000 | usd |
| CY2019Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
63000 | usd |
| CY2018 | grin |
Related Party Expenses
RelatedPartyExpenses
|
48000 | usd |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Transactions With Related Parties Explanatory
DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zsXGTF1YzjAf" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BE_zLnFk3zZT5Ci" style="display: none">Schedule of Related Party Transactions</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20191101__20201031_zHmLQtaazuf6" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20181101__20191031_ztaPBFkvx7wk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20171101__20181031_zBAuLwBvW6K5" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--SalariesAndConsultingFees_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Salaries and consulting fees</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">577,774</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">425,412</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">533,568</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_ecustom--SharebasedCompensations_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Share-based compensation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">60,929</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">33,083</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3349">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_ecustom--StockOptionExpenses_zyrwOsQMFDbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Stock option expense</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">144,639</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3352">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3353">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--TotalCompensationPayable_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">783,342</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">458,495</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">533,568</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
577774 | usd |
| CY2019 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
425412 | usd |
| CY2018 | grin |
Salaries And Consulting Fees
SalariesAndConsultingFees
|
533568 | usd |
| CY2020 | grin |
Sharebased Compensations
SharebasedCompensations
|
60929 | usd |
| CY2019 | grin |
Sharebased Compensations
SharebasedCompensations
|
33083 | usd |
| CY2020 | grin |
Stock Option Expenses
StockOptionExpenses
|
144639 | usd |
| CY2020 | grin |
Total Compensation Payable
TotalCompensationPayable
|
783342 | usd |
| CY2019 | grin |
Total Compensation Payable
TotalCompensationPayable
|
458495 | usd |
| CY2018 | grin |
Total Compensation Payable
TotalCompensationPayable
|
533568 | usd |
| CY2020 | grin |
Dept Portions Pretaining To Related Parties Explanatory
DeptPortionsPretainingToRelatedPartiesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DeptPortionsPretainingToRelatedPartiesExplanatory_zQ5smgiRUSO6" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Related Party Transactions (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BC_z49EcGVt8Qll" style="display: none">Schedule of dept portions pertaining to related parties</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="font-weight: bold; text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CEO</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CFO of GR<br/> Unlimited LLC</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance - October 31, 2018</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--Debt_iS_pp0p0_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z4GgPClusEFe" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3382">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--Debt_iS_pp0p0_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_z5vlxmdcW4j9" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3384">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--Debt_iS_pp0p0_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zO0l4CNhWC1f" style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3385">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Principal borrowed</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--PrincipalBorrowed_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="width: 9%; text-align: right" title="Principal borrowed"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--PrincipalBorrowed_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="width: 9%; text-align: right" title="Principal borrowed"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--PrincipalBorrowed_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="width: 9%; text-align: right" title="Principal borrowed"><span style="color: Black">100,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest accrued</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--InterestAccrued_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accrued"><span style="color: Black">2,384</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--InterestAccrued_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accrued"><span style="color: Black">1,151</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--InterestAccrued_c20181101__20191031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest accrued"><span style="color: Black">3,535</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance - October 31, 2019</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zZCMAnC4zVsf" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">52,384</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zpjobCAiA2rb" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">51,151</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zBPLRjOI1Ac5" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">103,535</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Principal borrowed</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Principal borrowed"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Principal borrowed"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3404">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Principal borrowed"><span style="color: Black">15,000</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Principal repaid</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Principal repaid"><span style="color: Black">(65,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Principal repaid"><span style="color: Black">(50,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Principal repaid"><span style="color: Black">(115,000</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest accrued</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Interest accrued"><span style="color: Black">10,890</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Interest accrued"><span style="color: Black">9,041</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="text-align: right" title="Interest accrued"><span style="color: Black">19,931</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest paid</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"><span style="color: Black">(13,274</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"><span style="color: Black">(10,192</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--InterestsPaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"><span style="color: Black">(23,466</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zuP7uavFdAE7" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3426">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zGy9vWKpXp61" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3428">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt1Member_zRcssHP7tLf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3430">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following table sets out portions of debt described at Note 12.4 pertaining to related parties:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CEO</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">CFO of GR<br/> Unlimited LLC</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Directors</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Balance - October 31, 2019, and 2018</span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zh6TdzGrt8Q7" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3432">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zPZUsi50AeG3" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3434">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_z3h5XgGjnw39" style="text-align: right" title="Balance at beginning"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3436">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--Debt_iS_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_zhrWsfYQoZ9d" style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3437">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 52%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Borrowed</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">50,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">100,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">150,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--PrincipalBorrowed_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_pp0p0" style="width: 9%; text-align: right" title="Borrowed"><span style="color: Black">300,000</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Interest</span></td><td style="text-align: left"><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">21,745</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">43,491</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">65,236</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--InterestAccrued_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_pp0p0" style="text-align: right" title="Interest"><span style="color: Black">130,472</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <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; font-size: 10pt; color: Black">Payments</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(10,252</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(20,504</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(30,756</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98E_ecustom--PrincipalRepaid_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Payments"><span style="color: Black">(61,512</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</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; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Balance - October 31, 2020</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zjqFxuTZldBb" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at ending"><span style="color: Black">61,493</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__custom--CFOOfGRUnlimitedLLCMember_zZphedidZyg5" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">122,987</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member__srt--TitleOfIndividualAxis__srt--DirectorMember_zQGqY192pUBk" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">184,480</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98E_ecustom--Debt_iE_pp0p0_c20191101__20201031__ifrs-full--BorrowingsByNameAxis__custom--Debt2Member_z9OWsjm8MLB8" style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">368,960</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Loan Description
LoanDescription
|
Pursuant to the loan agreements transacted during the year ended October 31, 2020, the CEO, CFO of GR Unlimited LLC, and a director obtained 5.5%; 1%; and 2.5% of GR Michigan LLC, respectively. Third parties obtained 4% as part of the same financing (Note 12.4), such that GR Michigan has a 13% non-controlling interest (Note 30). | |
| CY2020 | grin |
Number Of Pbic Common Stock Issued
NumberOfPbicCommonStockIssued
|
30000000 | shares |
| CY2020 | grin |
Disclosure Of Financial Instrument Explanatory
DisclosureOfFinancialInstrumentExplanatory
|
<p id="xdx_805_ecustom--DisclosureOfFinancialInstrumentExplanatory_ziptbfQgJjEg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">24.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_828_zjEThyKGHVlf">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.1</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; color: Black">Market Risk (including interest rate risk and 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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk reflects interest rate risk, currency risk and other price risks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.1.1</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">At October 31, 2020 and October 31, 2019, 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: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.1.2</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020, the Company had accounts payable and accrued liabilities of CAD$<span id="xdx_901_ecustom--AccountsPayableAndAccruedLiabilities_iI_pp0p0_uCAD_c20201031_z77eF5L7XWvg" title="Accounts payable and accrued liabilities">504,314</span> (2019 - CAD$<span id="xdx_90B_ecustom--AccountsPayableAndAccruedLiabilities_iI_pp0p0_uCAD_c20191031_zy78OzGGQIA6" title="Accounts payable and accrued liabilities">564,663</span>) and convertible debentures of CAD$<span id="xdx_905_ecustom--ConvertibleDebentures_iI_pp0p0_uCAD_c20201031_ztIFqAiR90R3" title="Convertible debentures">2,850,000</span> (2019 - CAD$<span id="xdx_900_ecustom--ConvertibleDebentures_iI_pp0p0_uCAD_c20191031_zTngG6z7IAL3" title="Convertible debentures">3,000,000</span>). The Company is exposed to the risk of fluctuation in the rate of exchange between the Canadian Dollar and the United States Dollar.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.2</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to pay for its obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Credit risk to the Company 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 by primarily selling on a cash-on-delivery basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The carrying amount of cash, accounts receivable, and other receivables represents the Company’s maximum exposure to credit risk; the balances of these accounts are summarized in the following table:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfCreditRiskExplanatory_zENul7BLnuDg" 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="vertical-align: top; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BA_zh7K6BdbFtse" style="display: none">Schedule of credit risk</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20201031" style="text-align: right"> </td><td style="text-align: left"> </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></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="color: Black">Balance at</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_eifrs-full--Cash_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Cash</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">74,926</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40B_ecustom--AccountsReceivable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Accounts receivable</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">172,121</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">134,423</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_ecustom--Total_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">389,909</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">209,349</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A7_zPmsOWbYNz3h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The allowance for doubtful accounts at October 31, 2020 is $<span id="xdx_90D_eifrs-full--UtilisationAllowanceAccountForCreditLossesOfFinancialAssets_c20191101__20201031_pp0p0" title="Allowance for doubtful accounts">7,425</span> (October 31, 2019 - $<span id="xdx_904_eifrs-full--UtilisationAllowanceAccountForCreditLossesOfFinancialAssets_c20181101__20191031_pp0p0" title="Allowance for doubtful accounts">129,131)</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at October 31, 2020 and October 31, 2019, the Company’s trade accounts receivable and other receivable were aged as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfExposureToCreditRiskTableExplanatory_zk7Se4q4LTnl" 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-align: left"><span id="xdx_8B3_z96Jqfy9InBg" 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="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="color: Black">Current</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--OtherCurrentReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current"><span style="color: Black">66,660</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current"><span style="color: Black">51,672</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black">1-30 days</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_eifrs-full--OtherCurrentReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current"><span style="color: Black">49,204</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">500</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black">31 days-older</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_eifrs-full--OtherCurrentReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="text-align: right" title="Current"><span style="color: Black">63,682</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">211,382</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="color: Black">Allowance for doubtful accounts</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AllowanceForDoubtfulAccounts_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"><span style="color: Black">(7,425</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--AllowanceForDoubtfulAccounts_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"><span style="color: Black">(129,131</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Total trade accounts receivable</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--OtherReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade accounts receivable"><span style="color: Black">172,121</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade accounts receivable"><span style="color: Black">134,423</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AB_zySwwYNph69j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The change in the provision for expected credit losses is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfContractualMaturitiesOfFinancialLiabilitiesTableExplanatory_zrqc7qvJ3jIf" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BF_zQTafzPP7i87" 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="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance, beginning of period</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20191101__20201031_zJ27HyR9MLqh" style="width: 9%; text-align: right" title="Balance, beginning of the year"><span style="color: Black">129,131</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20181101__20191031_zI44Z4nUgkjh" style="width: 9%; text-align: right" title="Balance, beginning of the year"><span style="color: Black">106,443</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Additional allowance</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AdditionalAllowance_c20191101__20201031_pp0p0" style="text-align: right" title="Additional allowance"><span style="color: Black">10,349</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AdditionalAllowance_c20181101__20191031_pp0p0" style="text-align: right" title="Additional allowance"><span style="color: Black">121,793</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Amounts collected</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountsCollected_c20191101__20201031_pp0p0" style="text-align: right" title="Amounts collected"><span style="color: Black">(6,757</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AmountsCollected_c20181101__20191031_pp0p0" style="text-align: right" title="Amounts collected"><span style="color: Black">(66,902</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Amounts used</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountsUsed_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used"><span style="color: Black">(125,298</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--AmountsUsed_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used"><span style="color: Black">(32,203</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance, end of period</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20191101__20201031_zTVgJsdLerjf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, end of year"><span style="color: Black">7,425</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20181101__20191031_zSghYSUiRCec" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, end of year"><span style="color: Black">129,131</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A2_zPIvCAg2PGTa" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.3</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Liquidity risk is the risk that an entity will have difficulties in paying its financial liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when they become due. At October 31, 2020, the Company’s working capital accounts were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfWorkingCapitalTableExplanatory_z1vi5mQJbODk" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BE_zlyTfVcX1h6l" style="display: none">Schedule of working capital</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20201031_zdSya6KvL2B5" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20191031_zWcztKsdiF4j" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_eifrs-full--Cash_iI_pp0p0_z2VihQi6Jc77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Cash</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">74,926</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--CurrentAssetsExcludingCash_iI_pp0p0_znh7exP2NYpj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Current assets excluding cash</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,616,987</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,358,036</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_eifrs-full--CurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total current assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,834,775</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,432,962</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_eifrs-full--CurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Current liabilities</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,799,104</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">4,142,489</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--WorkingCapitalDeficits_iI_pp0p0_zTX5r14UzEPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Working capital (deficit)</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">35,671</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">(2,709,527</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black">)</span></td></tr> </table> <p id="xdx_8A0_z9fOHe411861" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory_zzmcMRlgv42j" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 4)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BE_z3O9W8clzM0c" style="display: none">Schedule of assets and liabilities denominated in US dollars</span><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" id="xdx_49E_20201031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--Year1Member" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Year 1</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" id="xdx_494_20201031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--Years2To3Member" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Years 2-3</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">1,059,971</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">389,816</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_ecustom--DebtAndConvertibleDebentures_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Debt and convertible debentures</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">46,099</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">2,493,393</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iI_pp0p0_zkb0xtHIodpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Lease liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">100,277</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">16,630</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_405_eifrs-full--InterestPayable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest payable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3583">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--DerivativesLiabilitties_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Derivative liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">583,390</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3586">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_ecustom--DeferredRent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Deferred rent</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3588">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">10,494</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_eifrs-full--FinancialLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">1,799,104</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">2,910,333</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AC_zluNkjjMBnIj" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="margin-top: 0; margin-bottom: 0"><span style="color: Black"/></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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.4</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>24.5</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">A number of the Company’s accounting policies and disclosures require the measurement of fair valued for both financial and nonfinancial 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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Level 1: unadjusted quoted prices in active markets for identical assets or liabilities;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The carrying values of the financial instruments at October 31, 2020 are summarized in the following table:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfValuationsForTheAssetOrLiabilityNotBasedOnObservableMarketDataTableExplanatory_zNoQfvhJTCgf" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 5)"> <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_8BE_zgzxzFLOEF53" 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: center"> </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="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Level in fair value hierarchy</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Amortized Cost</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">FVTPL</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Financial Assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 53%; text-align: left"><span style="color: Black">Cash</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 9%; text-align: center"><span style="color: Black">Level 1</span></td><td style="width: 2%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_eifrs-full--CashAndCashEquivalents_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3605">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Accounts receivable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--AccountReceivableNet_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="color: Black">172,121</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--AccountReceivableNet_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3611">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AccountReceivableNet_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="color: Black">172,121</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Marketable securities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 1</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--MarketablesSecurities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Marketable securities"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3615">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--MarketablesSecurities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Marketable securities"><span style="color: Black">585,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--MarketablesSecurities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Marketable securities"><span style="color: Black">585,035</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Financial Liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="color: Black">1,449,787</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3623">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="color: Black">1,449,787</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Current portion of convertible debentures</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--CurrentPortionOfConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Current portion of convertible debentures"><span style="color: Black">46,099</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--CurrentPortionOfConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Current portion of convertible debentures"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3629">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--CurrentPortionOfConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Current portion of convertible debentures"><span style="color: Black">46,099</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--LongTermDebts_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Long term debt"><span style="color: Black">753,715</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--LongTermDebts_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Long term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3635">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--LongTermDebts_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Long term debt"><span style="color: Black">753,715</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Interest payable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--InterestPayable_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Interest payable"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--InterestPayable_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Interest payable"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3641">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--InterestPayable_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Interest payable"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Derivative liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--DerivativesLiabilitties_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3645">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--DerivativesLiabilitties_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="color: Black">583,390</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--DerivativesLiabilitties_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="color: Black">583,390</span></td><td style="text-align: left"><span style="color: Black"> </span></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; padding-bottom: 1pt"><span style="color: Black">Convertible debentures</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black">Level 2</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--ConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible debentures"><span style="color: Black">1,739,678</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--ConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible debentures"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3653">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--ConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible debentures"><span style="color: Black">1,739,678</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AD_zaLhDXXK9fAd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2020 there were no transfers of amounts between levels.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
504314 | cad |
| CY2019Q4 | grin |
Accounts Payable And Accrued Liabilities
AccountsPayableAndAccruedLiabilities
|
564663 | cad |
| CY2020Q4 | grin |
Convertible Debentures
ConvertibleDebentures
|
2850000 | cad |
| CY2019Q4 | grin |
Convertible Debentures
ConvertibleDebentures
|
3000000 | cad |
| CY2020 | grin |
Schedule Of Credit Risk Explanatory
ScheduleOfCreditRiskExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfCreditRiskExplanatory_zENul7BLnuDg" 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="vertical-align: top; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BA_zh7K6BdbFtse" style="display: none">Schedule of credit risk</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20201031" style="text-align: right"> </td><td style="text-align: left"> </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></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><span style="color: Black">Balance at</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_eifrs-full--Cash_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Cash</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">74,926</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40B_ecustom--AccountsReceivable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Accounts receivable</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">172,121</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">134,423</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_ecustom--Total_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">389,909</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">209,349</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020Q4 | ifrs-full |
Cash
Cash
|
217788 | usd |
| CY2019Q4 | ifrs-full |
Cash
Cash
|
74926 | usd |
| CY2020Q4 | grin |
Accounts Receivable
AccountsReceivable
|
172121 | usd |
| CY2019Q4 | grin |
Accounts Receivable
AccountsReceivable
|
134423 | usd |
| CY2020Q4 | grin |
Total
Total
|
389909 | usd |
| CY2019 | ifrs-full |
Utilisation Allowance Account For Credit Losses Of Financial Assets
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
|
129131 | usd |
| CY2019Q4 | grin |
Total
Total
|
209349 | usd |
| CY2020 | ifrs-full |
Utilisation Allowance Account For Credit Losses Of Financial Assets
UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
|
7425 | usd |
| CY2020 | grin |
Schedule Of Exposure To Credit Risk Table Explanatory
ScheduleOfExposureToCreditRiskTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfExposureToCreditRiskTableExplanatory_zk7Se4q4LTnl" 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-align: left"><span id="xdx_8B3_z96Jqfy9InBg" 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="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="color: Black">Current</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--OtherCurrentReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current"><span style="color: Black">66,660</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_988_eifrs-full--OtherCurrentReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="width: 9%; text-align: right" title="Current"><span style="color: Black">51,672</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black">1-30 days</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_eifrs-full--OtherCurrentReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--OneToThirtyMember_pp0p0" style="text-align: right" title="Current"><span style="color: Black">49,204</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">500</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black">31 days-older</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_eifrs-full--OtherCurrentReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember__ifrs-full--TypesOfFinancialAssetsAxis__custom--ThirtyOneDaysOlderMember_pp0p0" style="text-align: right" title="Current"><span style="color: Black">63,682</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">211,382</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="color: Black">Allowance for doubtful accounts</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--AllowanceForDoubtfulAccounts_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"><span style="color: Black">(7,425</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--AllowanceForDoubtfulAccounts_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts"><span style="color: Black">(129,131</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Total trade accounts receivable</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--OtherReceivables_c20201031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade accounts receivable"><span style="color: Black">172,121</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_eifrs-full--OtherReceivables_c20191031__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--AccountsReceivablesMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade accounts receivable"><span style="color: Black">134,423</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Schedule Of Contractual Maturities Of Financial Liabilities Table Explanatory
ScheduleOfContractualMaturitiesOfFinancialLiabilitiesTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfContractualMaturitiesOfFinancialLiabilitiesTableExplanatory_zrqc7qvJ3jIf" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BF_zQTafzPP7i87" 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="text-align: center"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance, beginning of period</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98F_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20191101__20201031_zJ27HyR9MLqh" style="width: 9%; text-align: right" title="Balance, beginning of the year"><span style="color: Black">129,131</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_ecustom--AllowanceForDoubtfulAccounts_iS_pp0p0_c20181101__20191031_zI44Z4nUgkjh" style="width: 9%; text-align: right" title="Balance, beginning of the year"><span style="color: Black">106,443</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Additional allowance</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AdditionalAllowance_c20191101__20201031_pp0p0" style="text-align: right" title="Additional allowance"><span style="color: Black">10,349</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--AdditionalAllowance_c20181101__20191031_pp0p0" style="text-align: right" title="Additional allowance"><span style="color: Black">121,793</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Amounts collected</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountsCollected_c20191101__20201031_pp0p0" style="text-align: right" title="Amounts collected"><span style="color: Black">(6,757</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--AmountsCollected_c20181101__20191031_pp0p0" style="text-align: right" title="Amounts collected"><span style="color: Black">(66,902</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Amounts used</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AmountsUsed_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used"><span style="color: Black">(125,298</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--AmountsUsed_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts used"><span style="color: Black">(32,203</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Balance, end of period</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20191101__20201031_zTVgJsdLerjf" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, end of year"><span style="color: Black">7,425</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_ecustom--AllowanceForDoubtfulAccounts_iE_pp0p0_c20181101__20191031_zSghYSUiRCec" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance, end of year"><span style="color: Black">129,131</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2019Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
129131 | usd |
| CY2018Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
106443 | usd |
| CY2020 | grin |
Additional Allowance
AdditionalAllowance
|
10349 | usd |
| CY2019 | grin |
Additional Allowance
AdditionalAllowance
|
121793 | usd |
| CY2020 | grin |
Amounts Collected
AmountsCollected
|
-6757 | usd |
| CY2019 | grin |
Amounts Collected
AmountsCollected
|
-66902 | usd |
| CY2020 | grin |
Amounts Used
AmountsUsed
|
-125298 | usd |
| CY2019 | grin |
Amounts Used
AmountsUsed
|
-32203 | usd |
| CY2020Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
7425 | usd |
| CY2019Q4 | grin |
Allowance For Doubtful Accounts
AllowanceForDoubtfulAccounts
|
129131 | usd |
| CY2020 | grin |
Schedule Of Working Capital Table Explanatory
ScheduleOfWorkingCapitalTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfWorkingCapitalTableExplanatory_z1vi5mQJbODk" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BE_zlyTfVcX1h6l" style="display: none">Schedule of working capital</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20201031_zdSya6KvL2B5" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20191031_zWcztKsdiF4j" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_eifrs-full--Cash_iI_pp0p0_z2VihQi6Jc77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Cash</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">74,926</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--CurrentAssetsExcludingCash_iI_pp0p0_znh7exP2NYpj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Current assets excluding cash</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,616,987</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,358,036</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_eifrs-full--CurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total current assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,834,775</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,432,962</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40E_eifrs-full--CurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Current liabilities</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,799,104</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">4,142,489</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--WorkingCapitalDeficits_iI_pp0p0_zTX5r14UzEPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Working capital (deficit)</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">35,671</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">(2,709,527</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black">)</span></td></tr> </table> | |
| CY2020Q4 | ifrs-full |
Cash
Cash
|
217788 | usd |
| CY2019Q4 | ifrs-full |
Cash
Cash
|
74926 | usd |
| CY2020Q4 | grin |
Current Assets Excluding Cash
CurrentAssetsExcludingCash
|
1616987 | usd |
| CY2019Q4 | grin |
Current Assets Excluding Cash
CurrentAssetsExcludingCash
|
1358036 | usd |
| CY2020Q4 | ifrs-full |
Current Assets
CurrentAssets
|
1834775 | usd |
| CY2019Q4 | ifrs-full |
Current Assets
CurrentAssets
|
1432962 | usd |
| CY2020Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
1799104 | usd |
| CY2019Q4 | ifrs-full |
Current Liabilities
CurrentLiabilities
|
4142489 | usd |
| CY2020Q4 | grin |
Working Capital Deficits
WorkingCapitalDeficits
|
35671 | usd |
| CY2019Q4 | grin |
Working Capital Deficits
WorkingCapitalDeficits
|
-2709527 | usd |
| CY2020 | grin |
Expected Income Tax Recovery Percentage
ExpectedIncomeTaxRecoveryPercentage
|
0.2725 | pure |
| CY2019 | grin |
Expected Income Tax Recovery Percentage
ExpectedIncomeTaxRecoveryPercentage
|
0.2725 | pure |
| CY2020 | grin |
Schedule Of Assets And Liabilities Denominated In Us Dollars Table Explanatory
ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfAssetsAndLiabilitiesDenominatedInUSDollarsTableExplanatory_zzmcMRlgv42j" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 4)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BE_z3O9W8clzM0c" style="display: none">Schedule of assets and liabilities denominated in US dollars</span><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" id="xdx_49E_20201031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--Year1Member" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Year 1</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" id="xdx_494_20201031_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--Years2To3Member" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">Years 2-3</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">1,059,971</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">389,816</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_ecustom--DebtAndConvertibleDebentures_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Debt and convertible debentures</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">46,099</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">2,493,393</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iI_pp0p0_zkb0xtHIodpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Lease liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">100,277</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">16,630</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_405_eifrs-full--InterestPayable_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Interest payable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3583">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--DerivativesLiabilitties_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Derivative liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">583,390</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3586">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_ecustom--DeferredRent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Deferred rent</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3588">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">10,494</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_eifrs-full--FinancialLiabilities_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">1,799,104</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">2,910,333</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | 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_zNoQfvhJTCgf" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Financial Instruments (Details 5)"> <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_8BE_zgzxzFLOEF53" 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: center"> </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="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Level in fair value hierarchy</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Amortized Cost</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">FVTPL</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Total</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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="color: Black">Financial Assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.25in; vertical-align: top; width: 53%; text-align: left"><span style="color: Black">Cash</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 9%; text-align: center"><span style="color: Black">Level 1</span></td><td style="width: 2%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_eifrs-full--CashAndCashEquivalents_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--CashAndCashEquivalents_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3605">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pp0p0" style="width: 9%; text-align: right" title="Cash"><span style="color: Black">217,788</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Accounts receivable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_986_ecustom--AccountReceivableNet_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="color: Black">172,121</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--AccountReceivableNet_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3611">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--AccountReceivableNet_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Accounts receivable"><span style="color: Black">172,121</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Marketable securities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 1</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--MarketablesSecurities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_pp0p0" style="text-align: right" title="Marketable securities"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3615">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--MarketablesSecurities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Marketable securities"><span style="color: Black">585,035</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_983_ecustom--MarketablesSecurities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Marketable securities"><span style="color: Black">585,035</span></td><td style="text-align: left"><span style="color: Black"> </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="color: Black">Financial Liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"> </span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Accounts payable and accrued liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_984_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="color: Black">1,449,787</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3623">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Accounts payable and accrued liabilities"><span style="color: Black">1,449,787</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Current portion of convertible debentures</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--CurrentPortionOfConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Current portion of convertible debentures"><span style="color: Black">46,099</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--CurrentPortionOfConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Current portion of convertible debentures"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3629">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--CurrentPortionOfConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Current portion of convertible debentures"><span style="color: Black">46,099</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Long-term debt</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--LongTermDebts_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Long term debt"><span style="color: Black">753,715</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_ecustom--LongTermDebts_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Long term debt"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3635">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--LongTermDebts_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Long term debt"><span style="color: Black">753,715</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Interest payable</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--InterestPayable_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Interest payable"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_eifrs-full--InterestPayable_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Interest payable"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3641">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_eifrs-full--InterestPayable_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Interest payable"><span style="color: Black">9,367</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Derivative liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: center"><span style="color: Black">Level 2</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--DerivativesLiabilitties_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3645">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_981_ecustom--DerivativesLiabilitties_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="color: Black">583,390</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--DerivativesLiabilitties_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="text-align: right" title="Derivative liabilities"><span style="color: Black">583,390</span></td><td style="text-align: left"><span style="color: Black"> </span></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; padding-bottom: 1pt"><span style="color: Black">Convertible debentures</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="text-align: center; padding-bottom: 1pt"><span style="color: Black">Level 2</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--ConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible debentures"><span style="color: Black">1,739,678</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_984_ecustom--ConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--FVTPLMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible debentures"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3653">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_988_ecustom--ConvertibleDebentures_c20201031__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible debentures"><span style="color: Black">1,739,678</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | ifrs-full |
Disclosure Of General And Administrative Expense Explanatory
DisclosureOfGeneralAndAdministrativeExpenseExplanatory
|
<p id="xdx_802_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zV8RZYGmlCh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">25.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_828_zo9N4e3Djq2j">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">General and administrative expenses for the years ended October 31, 2020, 2019 and 2018 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOfGeneralAndAdministrativesExpenseExplanatory_zo6nTHfNlhGa" 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_8B9_zZZo5ZVIZHb5" style="display: none">Schedule of General and administrative expenses</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20191101__20201031_z6v9zenfem4j" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20181101__20191031_zZsCW6kbgk3e" 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_z3CxVnMJJTud" 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: top; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Years ended</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31,</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--OfficeBankingTravelAndOverheads_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"><span style="color: Black">Office, banking, travel, and overheads</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">253,669</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">835,619</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">1,017,769</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_eifrs-full--ProfessionalFeesExpense_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"><span style="color: Black">Professional services</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">794,154</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,887,034</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">898,599</span></td><td style="text-align: left"><span style="color: Black"> </span></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; padding-bottom: 1pt"><span style="color: Black">Salaries and benefits</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,148,598</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,938,022</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">791,518</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--GeneralAndAdministrativeExpense_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: 2.5pt"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">2,196,421</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">4,660,675</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">2,707,886</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AF_zMBhNpoD4vTc" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </span></p> | |
| CY2020 | grin |
Disclosure Of General And Administratives Expense Explanatory
DisclosureOfGeneralAndAdministrativesExpenseExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOfGeneralAndAdministrativesExpenseExplanatory_zo6nTHfNlhGa" 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_8B9_zZZo5ZVIZHb5" style="display: none">Schedule of General and administrative expenses</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20191101__20201031_z6v9zenfem4j" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20181101__20191031_zZsCW6kbgk3e" 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_z3CxVnMJJTud" 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: top; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">Years ended</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31,</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_40D_ecustom--OfficeBankingTravelAndOverheads_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"><span style="color: Black">Office, banking, travel, and overheads</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">253,669</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">835,619</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">1,017,769</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_eifrs-full--ProfessionalFeesExpense_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"><span style="color: Black">Professional services</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">794,154</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,887,034</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">898,599</span></td><td style="text-align: left"><span style="color: Black"> </span></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; padding-bottom: 1pt"><span style="color: Black">Salaries and benefits</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,148,598</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,938,022</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">791,518</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--GeneralAndAdministrativeExpense_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: 2.5pt"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">2,196,421</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">4,660,675</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="color: Black">2,707,886</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Office Banking Travel And Overheads
OfficeBankingTravelAndOverheads
|
253669 | usd |
| CY2019 | grin |
Office Banking Travel And Overheads
OfficeBankingTravelAndOverheads
|
835619 | usd |
| CY2018 | grin |
Office Banking Travel And Overheads
OfficeBankingTravelAndOverheads
|
1017769 | usd |
| CY2020 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
794154 | usd |
| CY2019 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
1887034 | usd |
| CY2018 | ifrs-full |
Professional Fees Expense
ProfessionalFeesExpense
|
898599 | usd |
| CY2020 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
1148598 | usd |
| CY2019 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
1938022 | usd |
| CY2018 | ifrs-full |
Wages And Salaries
WagesAndSalaries
|
791518 | usd |
| CY2020 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2196421 | usd |
| CY2019 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
4660675 | usd |
| CY2018 | ifrs-full |
General And Administrative Expense
GeneralAndAdministrativeExpense
|
2707886 | usd |
| CY2020 | ifrs-full |
Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
|
<p id="xdx_80F_eifrs-full--DisclosureOfIncomeTaxExplanatory_z9UhK65AlJb9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">26.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_82C_zF6KpVBaLIYc">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; color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>26.1</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_z8rYPBpBoX5i" 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_8BC_z7gAVdgeU1A4" style="display: none">Schedule of income tax recovery</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20191101__20201031_z8c55aXTK2Va" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20181101__20191031_z6fU7hYvpvY4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20171101__20181031_zto9slXJ9IOb" 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"><span style="color: Black">Year ended October 31,</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_ecustom--IncomeLossBeforeIncomeTaxes_zdqGRsdYR3fi" 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"><span style="color: Black">Income (loss) before income taxes</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">(2,356,488</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">(9,476,934</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">(7,509,986</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_401_ecustom--ExpectedIncomeTaxRecoveryPercentage_dp_z9oCAlaqVSq6" 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"><span style="color: Black">Effective income tax rate (%)</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">27.25</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">27.25</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">27.60</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_ecustom--ExpectedIncomeTaxRecovery_zPLePfou4Ea" 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"><span style="color: Black">Expected income tax recovery</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(642,143</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(2,582,166</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(2,072,756</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_402_ecustom--LossIncomeRelatedToEntitiesTaxedAsPartnerships_zpuz7ZWqHVxl" 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="color: Black">Loss (income) related to entities taxed as partnerships</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3705">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3706">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,648,189</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--TemporaryDifferencesRelatedToInventoryValuation_zbRA3hm4zu36" 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"><span style="color: Black">Temporary differences related to inventory valuation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(124,590</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(142,025</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(24,262</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40D_ecustom--TemporaryDifferencesRelatedToStartupCosts_z1vTw8unkSf1" 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="color: Black">Temporary differences related to start-up costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(196,978</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">99,029</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3715">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--TemporaryDifferencesRelatedToTransactionCosts_znlYy6nxY7Xd" 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"><span style="color: Black">Temporary differences related to Transaction costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(1,927,848</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">320,709</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3719">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--NondeductibleExpenses_zY7QjsNvLWfj" 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="color: Black">Non-deductible expenses</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(248,392</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,059,283</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">29,378</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_ecustom--TemporaryDifferencesRelatedToCostOfGoodsSold_zciESHwdPNsf" 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"><span style="color: Black">Temporary differences related to cost of goods sold</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3725">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">172,517</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">245,410</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--UnrealizedGainOnBiologicalAssets_zSrtXAYgPzHe" 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="color: Black">Unrealized gain on biological assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3729">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(134,720</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(149,413</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40B_ecustom--ShareIssuanceCosts_zHJidVPEId0l" 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"><span style="color: Black">Share issuance costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3733">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(13,457</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3735">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized_zydAtFFwrQv5" 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"><span style="color: Black">Losses and other deductions for which no benefit has been recognized</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">3,139,951</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,220,830</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">323,454</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40B_eifrs-full--IncomeTaxExpenseContinuingOperations_z4CqP2jGJcb6" 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: 2.5pt"><span style="color: Black">Income tax expense (recovery)</span></td><td style="padding-bottom: 2.5pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3741">-</span></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3742">-</span></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3743">-</span></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A8_zCm1siFEShJl" style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </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"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>26.2</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; color: Black">Deferred taxes</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zBRP2eF7JmHk" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BB_zGAEs1SkRss2" style="display: none">Schedule of Deferred Taxes</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20201031_zQU41FuA3KSk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20191031_zoGc8og9SLFa" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">Deferred Tax Assets as at October 31,</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--StartupCosts_iI_zY1MTjy8pu2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Start up costs</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">196,978</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">299,259</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_ecustom--InventoryDeferredTax_iI_zNcmhoXHG71" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Inventory</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">124,590</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">24,349</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--NetOperatingLossCarryforwards_iI_zlIwpBpsaAz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Net operating loss carry-forwards</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,369,512</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">2,307,529</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--DeferredTaxAssetsShareIssuanceCosts_iI_zrYmhjpyarS2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Share issuance costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3756">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">10,226</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--IfrsAdjustments_iI_zFrAalCyCe62" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">IFRS Adjustments</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">28,254</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3760">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--AmortizationaccretionExpenses_iI_zR90Zg6JKUf9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Amortization/Accretion expenses</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">351,345</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3763">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsTransactionCosts_iI_zZkDWZ1rlsYl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Transaction costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">919,825</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">331,164</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_408_ecustom--TechnologyImpairment_iI_z6wEg82QpQ3e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Technology impairment</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">429,122</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3769">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_ecustom--DebtRestructure_iI_z5tlrPe7Yis3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Debt restructure</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">125,953</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3772">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_ecustom--VariousDerivativeAndUnrealizedGainloss_iI_zxxwUkeBGsSb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Various derivative and unrealized gain/loss</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">73,350</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3775">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--GrossDeferredTaxAssetsBeforeTaxNotRecognized_iI_zU4XiXcyvPd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: rgb(204,238,255)"> Gross deferred tax assets before tax not recognized</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td style="text-align: right"><span style="color: Black">3,618,929</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td style="text-align: right"><span style="color: Black">2,972,527</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_405_ecustom--DeferredTaxesNotRecognized_iNI_di_z9Ma20yHyQOd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Deferred taxes not recognized</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(3,618,929</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(2,972,527</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40E_eifrs-full--NetDeferredTaxAssets_iI_zMqCOoeHdMB8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Net deferred tax assets</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3783">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3784">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A7_zYJ5lSZUI4De" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 transaction costs related to general and administrative expenses and share compensation, and have been offset against deferred income tax liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory
DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_z8rYPBpBoX5i" 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_8BC_z7gAVdgeU1A4" style="display: none">Schedule of income tax recovery</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20191101__20201031_z8c55aXTK2Va" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20181101__20191031_z6fU7hYvpvY4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20171101__20181031_zto9slXJ9IOb" 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"><span style="color: Black">Year ended October 31,</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">2018</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_ecustom--IncomeLossBeforeIncomeTaxes_zdqGRsdYR3fi" 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"><span style="color: Black">Income (loss) before income taxes</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">(2,356,488</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">(9,476,934</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">(7,509,986</span></td><td style="width: 1%; text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_401_ecustom--ExpectedIncomeTaxRecoveryPercentage_dp_z9oCAlaqVSq6" 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"><span style="color: Black">Effective income tax rate (%)</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">27.25</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">27.25</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">27.60</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_ecustom--ExpectedIncomeTaxRecovery_zPLePfou4Ea" 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"><span style="color: Black">Expected income tax recovery</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(642,143</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(2,582,166</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(2,072,756</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_402_ecustom--LossIncomeRelatedToEntitiesTaxedAsPartnerships_zpuz7ZWqHVxl" 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="color: Black">Loss (income) related to entities taxed as partnerships</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3705">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3706">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,648,189</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--TemporaryDifferencesRelatedToInventoryValuation_zbRA3hm4zu36" 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"><span style="color: Black">Temporary differences related to inventory valuation</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(124,590</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(142,025</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(24,262</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40D_ecustom--TemporaryDifferencesRelatedToStartupCosts_z1vTw8unkSf1" 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="color: Black">Temporary differences related to start-up costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(196,978</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">99,029</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3715">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--TemporaryDifferencesRelatedToTransactionCosts_znlYy6nxY7Xd" 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"><span style="color: Black">Temporary differences related to Transaction costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(1,927,848</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">320,709</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3719">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--NondeductibleExpenses_zY7QjsNvLWfj" 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="color: Black">Non-deductible expenses</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(248,392</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,059,283</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">29,378</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_401_ecustom--TemporaryDifferencesRelatedToCostOfGoodsSold_zciESHwdPNsf" 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"><span style="color: Black">Temporary differences related to cost of goods sold</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3725">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">172,517</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">245,410</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--UnrealizedGainOnBiologicalAssets_zSrtXAYgPzHe" 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="color: Black">Unrealized gain on biological assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3729">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(134,720</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(149,413</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40B_ecustom--ShareIssuanceCosts_zHJidVPEId0l" 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"><span style="color: Black">Share issuance costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3733">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">(13,457</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3735">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized_zydAtFFwrQv5" 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"><span style="color: Black">Losses and other deductions for which no benefit has been recognized</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">3,139,951</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">1,220,830</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">323,454</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40B_eifrs-full--IncomeTaxExpenseContinuingOperations_z4CqP2jGJcb6" 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: 2.5pt"><span style="color: Black">Income tax expense (recovery)</span></td><td style="padding-bottom: 2.5pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3741">-</span></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3742">-</span></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt; font-weight: bold"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3743">-</span></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020 | grin |
Income Loss Before Income Taxes
IncomeLossBeforeIncomeTaxes
|
-2356488 | usd |
| CY2019 | grin |
Income Loss Before Income Taxes
IncomeLossBeforeIncomeTaxes
|
-9476934 | usd |
| CY2018 | grin |
Income Loss Before Income Taxes
IncomeLossBeforeIncomeTaxes
|
-7509986 | usd |
| CY2018 | grin |
Expected Income Tax Recovery Percentage
ExpectedIncomeTaxRecoveryPercentage
|
0.2760 | pure |
| CY2020 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-642143 | usd |
| CY2018 | grin |
Loss Income Related To Entities Taxed As Partnerships
LossIncomeRelatedToEntitiesTaxedAsPartnerships
|
1648189 | usd |
| CY2020 | grin |
Temporary Differences Related To Inventory Valuation
TemporaryDifferencesRelatedToInventoryValuation
|
-124590 | usd |
| CY2019 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-2582166 | usd |
| CY2018 | grin |
Expected Income Tax Recovery
ExpectedIncomeTaxRecovery
|
-2072756 | usd |
| CY2019 | grin |
Temporary Differences Related To Inventory Valuation
TemporaryDifferencesRelatedToInventoryValuation
|
-142025 | usd |
| CY2018 | grin |
Temporary Differences Related To Inventory Valuation
TemporaryDifferencesRelatedToInventoryValuation
|
-24262 | usd |
| CY2020 | grin |
Temporary Differences Related To Startup Costs
TemporaryDifferencesRelatedToStartupCosts
|
-196978 | usd |
| CY2019 | grin |
Temporary Differences Related To Startup Costs
TemporaryDifferencesRelatedToStartupCosts
|
99029 | usd |
| CY2020 | grin |
Temporary Differences Related To Transaction Costs
TemporaryDifferencesRelatedToTransactionCosts
|
-1927848 | usd |
| CY2019 | grin |
Temporary Differences Related To Transaction Costs
TemporaryDifferencesRelatedToTransactionCosts
|
320709 | usd |
| CY2020 | grin |
Nondeductible Expenses
NondeductibleExpenses
|
-248392 | 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 |
| CY2020 | grin |
Losses And Other Deductions For Which No Benefit Has Been Recognized
LossesAndOtherDeductionsForWhichNoBenefitHasBeenRecognized
|
3139951 | 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 |
| CY2020 | ifrs-full |
Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
|
<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zBRP2eF7JmHk" 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-align: left; text-indent: -0.125in; padding-left: 0.125in"><span id="xdx_8BB_zGAEs1SkRss2" style="display: none">Schedule of Deferred Taxes</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20201031_zQU41FuA3KSk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20191031_zoGc8og9SLFa" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="color: Black">Deferred Tax Assets as at October 31,</span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--StartupCosts_iI_zY1MTjy8pu2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Start up costs</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">196,978</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">299,259</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_ecustom--InventoryDeferredTax_iI_zNcmhoXHG71" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Inventory</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">124,590</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">24,349</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_407_ecustom--NetOperatingLossCarryforwards_iI_zlIwpBpsaAz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Net operating loss carry-forwards</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">1,369,512</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">2,307,529</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_ecustom--DeferredTaxAssetsShareIssuanceCosts_iI_zrYmhjpyarS2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Share issuance costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3756">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">10,226</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_ecustom--IfrsAdjustments_iI_zFrAalCyCe62" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">IFRS Adjustments</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">28,254</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3760">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--AmortizationaccretionExpenses_iI_zR90Zg6JKUf9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Amortization/Accretion expenses</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">351,345</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3763">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsTransactionCosts_iI_zZkDWZ1rlsYl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Transaction costs</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">919,825</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">331,164</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_408_ecustom--TechnologyImpairment_iI_z6wEg82QpQ3e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Technology impairment</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">429,122</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3769">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40A_ecustom--DebtRestructure_iI_z5tlrPe7Yis3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Debt restructure</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">125,953</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3772">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_400_ecustom--VariousDerivativeAndUnrealizedGainloss_iI_zxxwUkeBGsSb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Various derivative and unrealized gain/loss</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">73,350</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3775">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_409_ecustom--GrossDeferredTaxAssetsBeforeTaxNotRecognized_iI_zU4XiXcyvPd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"><span style="color: rgb(204,238,255)"> Gross deferred tax assets before tax not recognized</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td style="text-align: right"><span style="color: Black">3,618,929</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black">$</span></td><td style="text-align: right"><span style="color: Black">2,972,527</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_405_ecustom--DeferredTaxesNotRecognized_iNI_di_z9Ma20yHyQOd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Deferred taxes not recognized</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(3,618,929</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black">(2,972,527</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td></tr> <tr id="xdx_40E_eifrs-full--NetDeferredTaxAssets_iI_zMqCOoeHdMB8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in"><span style="color: Black">Net deferred tax assets</span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3783">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 1pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3784">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> | |
| CY2020Q4 | grin |
Startup Costs
StartupCosts
|
196978 | usd |
| CY2019Q4 | grin |
Startup Costs
StartupCosts
|
299259 | usd |
| CY2020Q4 | grin |
Inventory Deferred Tax
InventoryDeferredTax
|
124590 | usd |
| CY2019Q4 | grin |
Inventory Deferred Tax
InventoryDeferredTax
|
24349 | usd |
| CY2020Q4 | grin |
Net Operating Loss Carryforwards
NetOperatingLossCarryforwards
|
1369512 | usd |
| CY2019Q4 | grin |
Net Operating Loss Carryforwards
NetOperatingLossCarryforwards
|
2307529 | usd |
| CY2019Q4 | grin |
Deferred Tax Assets Share Issuance Costs
DeferredTaxAssetsShareIssuanceCosts
|
10226 | usd |
| CY2020Q4 | grin |
Ifrs Adjustments
IfrsAdjustments
|
28254 | usd |
| CY2020Q4 | grin |
Amortizationaccretion Expenses
AmortizationaccretionExpenses
|
351345 | usd |
| CY2020Q4 | grin |
Deferred Tax Assets Transaction Costs
DeferredTaxAssetsTransactionCosts
|
919825 | usd |
| CY2019Q4 | grin |
Deferred Tax Assets Transaction Costs
DeferredTaxAssetsTransactionCosts
|
331164 | usd |
| CY2020Q4 | grin |
Technology Impairment
TechnologyImpairment
|
429122 | usd |
| CY2020Q4 | grin |
Debt Restructure
DebtRestructure
|
125953 | usd |
| CY2020Q4 | grin |
Various Derivative And Unrealized Gainloss
VariousDerivativeAndUnrealizedGainloss
|
73350 | usd |
| CY2020Q4 | grin |
Gross Deferred Tax Assets Before Tax Not Recognized
GrossDeferredTaxAssetsBeforeTaxNotRecognized
|
3618929 | usd |
| CY2019Q4 | grin |
Gross Deferred Tax Assets Before Tax Not Recognized
GrossDeferredTaxAssetsBeforeTaxNotRecognized
|
2972527 | usd |
| CY2020Q4 | grin |
Deferred Taxes Not Recognized
DeferredTaxesNotRecognized
|
3618929 | usd |
| CY2019Q4 | grin |
Deferred Taxes Not Recognized
DeferredTaxesNotRecognized
|
2972527 | usd |
| CY2020 | grin |
Disclosure Of Capital Explanatory
DisclosureOfCapitalExplanatory
|
<p id="xdx_803_ecustom--DisclosureOfCapitalExplanatory_z1CQu4zgsI5i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; color: #1C4861; text-transform: uppercase; 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"/><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; color: Black"><b>27.</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; color: Black"><b><span id="xdx_82D_z9SDOQT8q641">Capital Disclosures</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company’s objectives when managing capital are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </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; color: Black">○</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; color: Black">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; color: Black"> </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; color: Black">○</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; color: Black">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; color: Black"> </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; color: Black">○</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; color: Black">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company does not have any externally imposed capital requirements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | grin |
Disclosure Acquisition Costs Explanatory
DisclosureAcquisitionCostsExplanatory
|
<p id="xdx_80D_ecustom--DisclosureAcquisitionCostsExplanatory_zOjQt3LQLPk1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">28.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_82F_zcmQ4r5MmKb1">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 during the year ended October 31, 2019.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 17.12). 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> was expensed as an acquisition cost in the statement of loss and comprehensive loss during the year ended October 31, 2019.</span></p> | |
| CY2019 | grin |
Warrants Issued
WarrantsIssued
|
2148177 | shares |
| CY2019 | grin |
Fair Value Of Vested Warrants
FairValueOfVestedWarrants
|
77014 | usd |
| CY2020 | ifrs-full |
Disclosure Of Entitys Reportable Segments Explanatory
DisclosureOfEntitysReportableSegmentsExplanatory
|
<p id="xdx_804_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zfv78xHdGCQ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">29.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_827_zHwBdbSD9aPf">SEGMENT REPORTING</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Geographical information relating to the Company’s activities is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfGeographicalInformationActivitiesTableTextBlock_zfJ4nnaX8O64" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Segment Reporting (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_z0yEksOM8lyg" 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"><span style="color: Black">Revenue</span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2018</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </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: 64%; text-align: left"><span style="color: Black">United States</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_987_eifrs-full--Revenue_c20191101__20201031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_pp0p0" style="width: 9%; text-align: right" title="Total revenue"><span style="color: Black">4,239,604</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_eifrs-full--Revenue_c20181101__20191031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_pp0p0" style="width: 9%; text-align: right" title="Total revenue"><span style="color: Black">3,924,983</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_eifrs-full--Revenue_c20171101__20181031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_pp0p0" style="width: 9%; text-align: right" title="Total revenue"><span style="color: Black">1,932,128</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Canada</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_eifrs-full--Revenue_c20191101__20201031__srt--StatementGeographicalAxis__custom--CanadaMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3827">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98D_eifrs-full--Revenue_c20181101__20191031__srt--StatementGeographicalAxis__custom--CanadaMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenue"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3829">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_eifrs-full--Revenue_c20171101__20181031__srt--StatementGeographicalAxis__custom--CanadaMember_pp0p0" style="border-bottom: Black 1pt solid; color: White; text-align: right" title="Total revenue"><span style="-sec-ix-hidden: xdx2ixbrl3831">-</span><span style="color: Black"> </span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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; text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_989_eifrs-full--Revenue_c20191101__20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue"><span style="color: Black">4,239,604</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_980_eifrs-full--Revenue_c20181101__20191031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue"><span style="color: Black">3,924,983</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_986_eifrs-full--Revenue_c20171101__20181031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenue"><span style="color: Black">1,932,128</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"><span style="color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.125in; vertical-align: bottom; font-weight: bold; text-align: left"><span style="color: Black">Non-current assets as at:</span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; width: 76%; text-align: left"><span style="color: Black">United States (1)</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_981_ecustom--LongtermAssets_pp0p0_c20191101__20201031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_fKDEp_zSHOuqtrUGMk" style="width: 9%; text-align: right" title="Total long-term assets"><span style="color: Black">1,929,643</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_982_ecustom--LongtermAssets_pp0p0_c20181101__20191031__srt--StatementGeographicalAxis__custom--UnitedStatesMember_fKDEp_zykz3P56Bodl" style="width: 9%; text-align: right" title="Total long-term assets"><span style="color: Black">1,499,514</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </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; padding-bottom: 1pt"><span style="color: Black">Canada</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98C_ecustom--LongtermAssets_c20191101__20201031__srt--StatementGeographicalAxis__custom--CanadaMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total long-term assets"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3843">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--LongtermAssets_c20181101__20191031__srt--StatementGeographicalAxis__custom--CanadaMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total long-term assets"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3845">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </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; text-align: left; padding-bottom: 2.5pt"><span style="color: Black">Total</span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_985_ecustom--LongtermAssets_c20191101__20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total long-term assets"><span style="color: Black">1,929,643</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td><td style="padding-bottom: 2.5pt"><span style="color: Black"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_ecustom--LongtermAssets_c20181101__20191031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total long-term assets"><span style="color: Black">1,499,514</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <div style="margin-top: 0; margin-bottom: 0; width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"><span style="color: Black"> </span></div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span id="xdx_F0F_zo38xitK7koc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(1)</span></td><td style="text-align: justify"><span id="xdx_F10_zXql7bGu3CLg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Includes: plant and equipment</span></td> </tr></table> <p id="xdx_8AA_zCft0HhUUIFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Major customers are defined as customers that each individually account for greater than 10% of the Company’s annual revenues. During the year ended October 31, 2020, two major customers accounted for 37% of annual revenues (2019 – 1 customer accounted for 38% of annual revenues).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2020 | ifrs-full |
Revenue
Revenue
|
4239604 | usd |
| CY2019 | ifrs-full |
Revenue
Revenue
|
3924983 | usd |
| CY2018 | ifrs-full |
Revenue
Revenue
|
1932128 | usd |
| CY2020 | grin |
Longterm Assets
LongtermAssets
|
1929643 | usd |
| CY2019 | grin |
Longterm Assets
LongtermAssets
|
1499514 | usd |
| CY2020 | ifrs-full |
Disclosure Of Noncontrolling Interests Explanatory
DisclosureOfNoncontrollingInterestsExplanatory
|
<p id="xdx_805_eifrs-full--DisclosureOfNoncontrollingInterestsExplanatory_z7UWxUehNHG3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">30.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_825_zDFrXaqS3ned">NON-CONTROLLING INTERESTS</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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The changes to the non-controlling interest for the years ended October 31, 2020 and October 31, 2019 are as follows; there was no non-controlling interest for the year ended October 31, 2018.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfNoncontrollingInterestTableTextBlock_zdGjeChmi11e" 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-align: left"><span id="xdx_8BC_zEwNfqQI1Mk2" 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="text-align: center"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left"><span style="color: Black">Balance, beginning of period</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_983_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20191101__20201031_zaAdC777YR1e" style="width: 9%; text-align: right" title="Balance, beginning of period"><span style="color: Black">19,538</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98C_eifrs-full--NoncontrollingInterests_iS_pp0p0_c20181101__20191031_zzSsAak5eZ5c" style="width: 9%; text-align: right" title="Balance, beginning of period"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3864">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black">Net assets contributed</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98A_ecustom--NetAssetsContributed_c20191101__20201031_pp0p0" style="text-align: right" title="Net assets contributed"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3866">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_989_ecustom--NetAssetsContributed_pp0p0_c20181101__20191031_zIabj6JrwjA1" style="text-align: right" title="Net assets contributed"><span style="color: Black">196,250</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black">Elimination of GRD Cali, LLC non-controlling interest</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--EliminationOfGrdCaliLlcNoncontrollingInterest_c20191101__20201031_pp0p0" style="text-align: right" title="Elimination of GRD Cali, LLC non-controlling interest"><span style="color: Black">22,128</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_982_ecustom--EliminationOfGrdCaliLlcNoncontrollingInterest_c20181101__20191031_pp0p0" style="text-align: right" title="Elimination of GRD Cali, LLC non-controlling interest"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3872">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="color: Black">Non-controlling interest’s 40% share of GRD Cali, LLC</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--NoncontrollingInterestsShareOfGrdCaliLlc_c20191101__20201031_pp0p0" style="text-align: right" title="Non-controlling interest's 40% share of GRD Cali, LLC"><span style="color: Black">(36,366</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_98B_ecustom--NoncontrollingInterestsShareOfGrdCaliLlc_c20181101__20191031_pp0p0" style="text-align: right" title="Non-controlling interest's 40% share of GRD Cali, LLC"><span style="color: Black">(153,762</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="color: Black">Non-controlling interest’s 40% share of Idalia, LLC</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_987_ecustom--NoncontrollingInterestsShareOfIdaliaLlc_c20191101__20201031_pp0p0" style="text-align: right" title="Non-controlling interest's 40% share of Idalia, LLC"><span style="color: Black">(129</span></td><td style="text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td id="xdx_980_ecustom--NoncontrollingInterestsShareOfIdaliaLlc_c20181101__20191031_pp0p0" style="text-align: right" title="Non-controlling interest's 40% share of Idalia, LLC"><span style="color: Black">(22,950</span></td><td style="text-align: left"><span style="color: Black">)</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt"><span style="color: Black">Non-controlling interest’s 13% share of GR Michigan, LLC</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_98F_ecustom--NoncontrollingInterests13ShareOfGrMichiganLlc_c20191101__20201031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest's 13% share of GR Michigan, LLC"><span style="color: Black">(38,554</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black"> </span></td><td id="xdx_985_ecustom--NoncontrollingInterests13ShareOfGrMichiganLlc_c20181101__20191031_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-controlling interest's 13% share of GR Michigan, LLC"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3884">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt"><span style="color: Black">Balance, end of period</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98D_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20191101__20201031_zfjLAEtNvn12" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, end of period"><span style="color: Black">(33,383</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black">)</span></td><td><span style="color: Black"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="color: Black">$</span></td><td id="xdx_98B_eifrs-full--NoncontrollingInterests_iE_pp0p0_c20181101__20191031_zTOI6eL8KYM1" style="border-bottom: Black 1pt solid; text-align: right" title="Balance, end of period"><span style="color: Black">19,538</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AC_z2U6ImItet45" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following is summarized financial information for GRD Cali, LLC:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfSummarizedFinancialInformationTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--GRDCaliLLCMember_zAQEiDRqSsW6" 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_8B6_zNFi9mbgDwi1" style="display: none">Schedule of summarized financial information</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20201031__dei--LegalEntityAxis__custom--GRDCaliLLCMember_zMu5ry3lCFjk" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20191031__dei--LegalEntityAxis__custom--GRDCaliLLCMember_ze7nIcYuz3n" 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: top; text-align: left"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_408_eifrs-full--CurrentAssets_iI_pp0p0_zNWCywskJJo6" 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"><span style="color: Black">Current assets</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3892">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">93,460</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40B_eifrs-full--NoncurrentAssets_iI_pp0p0_zcWCp1LqevXc" 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="color: Black">Long term assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3895">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">41,642</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_eifrs-full--CurrentLiabilities_iI_pp0p0_zj0LViJ8VIr2" 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"><span style="color: Black">Current liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3898">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">25,801</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_403_eifrs-full--CurrentAdvances_iI_pp0p0_zDFPctKNaOS5" 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="color: Black">Advances from parent</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3901">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">73,705</span></td><td style="text-align: left"><span style="color: Black"> </span></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"><span style="color: Black">Net loss for the period</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">90,914</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">384,404</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8A4_zi3kflSoGbca" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">GRD Cali, LLC was sold in exchange for $85,000 during the year ended October 31, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following is summarized financial information for Idalia, LLC:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfSummarizedFinancialInformationTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--IdaliaLLCMember_zGkiIoOrzBj4" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Non-Controlling Interests (Details 1)"> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20201031__dei--LegalEntityAxis__custom--IdaliaLLCMember_z0t5biv6SZ1k" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20191031__dei--LegalEntityAxis__custom--IdaliaLLCMember_zB5fqtMkIIih" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2019</span></td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_eifrs-full--NoncurrentAssets_iI_pp0p0_zXKoWMqZAF6k" 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"><span style="color: Black">Long term assets</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">10,230</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 9%; text-align: right"><span style="color: Black">13,248</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--NetLossForYear_iI_pp0p0_zT6eDAmbPaCd" 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="color: Black">Net loss for the period</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">322</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">57,376</span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AE_znQ3RdzPUzZc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The following is summarized financial information for GR Michigan, LLC:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfSummarizedFinancialInformationTableTextBlock_hifrs-full--BusinessCombinationsAxis__custom--GRMichiganLLCMember_zOaPzjvytDM1" style="font: 10pt Times New Roman, Times, Serif; width: 100%" summary="xdx: Disclosure - Non-Controlling Interests (Details)"> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"> </td><td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_495_20201031__dei--LegalEntityAxis__custom--GRMichiganLLCMember_zeqsYj7hcwbk" 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" id="xdx_499_20191031__dei--LegalEntityAxis__custom--GRMichiganLLCMember_zrManCB8HKAi" style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="vertical-align: bottom; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31,<br/> 2020</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td><td style="vertical-align: bottom; text-align: center; font-weight: bold"><span style="color: Black"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="color: Black">October 31, <br/> 2019</span></td><td style="vertical-align: bottom; text-align: center; padding-bottom: 1pt; font-weight: bold"><span style="color: Black"> </span></td></tr> <tr id="xdx_404_eifrs-full--CurrentAssets_iI_pp0p0_z1HTh9dCVKYk" 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"><span style="color: Black">Current assets</span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black">74,961</span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td><td style="width: 1%"><span style="color: Black"> </span></td> <td style="width: 1%; text-align: left"><span style="color: Black">$</span></td><td style="width: 9%; text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3918">-</span></span></td><td style="width: 1%; text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_405_eifrs-full--NoncurrentAssets_iI_pp0p0_zc8Dct2I5c3" 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="color: Black">Long term assets</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">603,895</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3921">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_402_eifrs-full--CurrentLiabilities_iI_pp0p0_zWZyqgBFptug" 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"><span style="color: Black">Current liabilities</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">489,266</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3924">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_40F_eifrs-full--CurrentAdvances_iI_pp0p0_zBpzqfebAlvl" 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="color: Black">Advances from parent</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">68,994</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3927">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> <tr id="xdx_406_ecustom--NetLossForYear_iI_pp0p0_zBqzgMYNUep5" 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"><span style="color: Black">Net loss for the period</span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black">296,570</span></td><td style="text-align: left"><span style="color: Black"> </span></td><td><span style="color: Black"> </span></td> <td style="text-align: left"><span style="color: Black"> </span></td><td style="text-align: right"><span style="color: Black"><span style="-sec-ix-hidden: xdx2ixbrl3930">-</span></span></td><td style="text-align: left"><span style="color: Black"> </span></td></tr> </table> <p id="xdx_8AF_zXbHA4C6pBm3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Nine percent (9%) of GR Michigan LLC is owned by officers and directors of the Company; this ownership is pursuant to an agreement that included their loans made to GR Michigan LLC (Note 23.5). The total non-controlling ownership, including ownership by officers and directors, is 13%.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> | |
| CY2019Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
19538 | usd |
| CY2019 | grin |
Net Assets Contributed
NetAssetsContributed
|
196250 | usd |
| CY2020 | grin |
Elimination Of Grd Cali Llc Noncontrolling Interest
EliminationOfGrdCaliLlcNoncontrollingInterest
|
22128 | usd |
| CY2020 | grin |
Noncontrolling Interests Share Of Grd Cali Llc
NoncontrollingInterestsShareOfGrdCaliLlc
|
-36366 | usd |
| CY2019 | grin |
Noncontrolling Interests Share Of Grd Cali Llc
NoncontrollingInterestsShareOfGrdCaliLlc
|
-153762 | usd |
| CY2020 | grin |
Noncontrolling Interests Share Of Idalia Llc
NoncontrollingInterestsShareOfIdaliaLlc
|
-129 | usd |
| CY2019 | grin |
Noncontrolling Interests Share Of Idalia Llc
NoncontrollingInterestsShareOfIdaliaLlc
|
-22950 | usd |
| CY2020 | grin |
Noncontrolling Interests13 Share Of Gr Michigan Llc
NoncontrollingInterests13ShareOfGrMichiganLlc
|
-38554 | usd |
| CY2020Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
-33383 | usd |
| CY2019Q4 | ifrs-full |
Noncontrolling Interests
NoncontrollingInterests
|
19538 | usd |
| CY2020 | ifrs-full |
Disclosure Of Events After Reporting Period Explanatory
DisclosureOfEventsAfterReportingPeriodExplanatory
|
<p id="xdx_80C_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zn7jF7G8156h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; color: #1C4861; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">31.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_82C_zoPOtSRFOQu3">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; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2021, the Company issued a total of <span id="xdx_903_ecustom--IssuedToServiceProvidersShares_c20201101__20211031_pdd" title="Shares issued for services, shares">534,294</span> shares with an aggregate fair value of $<span id="xdx_905_ecustom--SharesIssuedForServicesValue_c20201101__20211031_pp0p0" 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_90C_ecustom--NumberOfOptionsAcquired_c20201101__20211031_pdd" 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_904_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_c20211031_pdd" 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_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20201101__20211031_zvgFz8g5ftK3" title="Number of option granted">500,000</span> options. No options were exercised, and <span id="xdx_90A_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_uShares_c20201101__20211031_zwnUzf6NYBXc" 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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the nine months ended July 31, 2022, the Company issued a total of <span id="xdx_90B_ecustom--IssuedToServiceProvidersShares_c20211101__20220731_pdd" title="Shares issued for services, shares">529,335</span> shares with an aggregate fair value of $<span id="xdx_90C_ecustom--SharesIssuedForServicesValue_c20211101__20220731_pp0p0" title="Shares issued for services, value">59,796</span> to service providers, directors, and employees of the Company. The Company also issued <span id="xdx_904_ecustom--NumberOfOptionsAcquired_c20211101__20220731_pdd" title="Number of options acquired">605,000</span> options to acquire one common share at an exercise price of CAD$<span id="xdx_90D_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_uCADPShares_c20220731_zBxKRlGqSW3i" 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_903_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_uShares_c20211101__20220731_zWCAeLlPcZc8" 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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_90C_ecustom--OptionAgreementDescription_c20191101__20201031" title="Option Agreement, description">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.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2021, the <span id="xdx_908_ecustom--NoncontrollingInterestDescription_c20201101__20211031__dei--LegalEntityAxis__custom--GRDistributionMember" 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 $664,816. After the Company’s purchase of 11.875 GR Distribution Units, Grown Rogue Distribution, LLC was again a 100% owned subsidiary.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On November 23, 2020, and January 27, 2021, GR Distribution issued two unsecured promissory notes totaling US$<span id="xdx_908_eifrs-full--NotionalAmount_c20210127__ifrs-full--BorrowingsByNameAxis__custom--TwoUnsecuredPromissoryNotesMember_pp0p0" title="Principal Amount">375,000</span>. Terms of the note include<span id="xdx_908_eifrs-full--BorrowingsInterestRate_iI_dp_c20210127__ifrs-full--BorrowingsByNameAxis__custom--TwoUnsecuredPromissoryNotesMember_zwMwVlDfC9y" 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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On January 19, 2021, the Company completed the first tranche of a private placement of <span id="xdx_909_ecustom--NumberOfCommonStockIssued_c20210101__20210119_pdd" title="Number of common stock issued">2,031,784</span> shares for proceeds of $<span id="xdx_90C_ecustom--ProceedsFromPrivatePlacement_c20210101__20210119_pp0p0" 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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_901_ecustom--ConsiderationOfCommonStockAcquired_c20210201__20210205__ifrs-full--BusinessCombinationsAxis__custom--HighStreetCapitalPartnersMember_pp0p0" 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 $750,000, due on due on May 1, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On March 5, 2021, The Company announced the completion of a brokered private placement offering through the issuance of an aggregate of <span id="xdx_90C_ecustom--NumberOfWarrantsIssued_c20210301__20210305_pdd" title="Number of warrants issued">21,056,890</span> special warrants (each a “Special Warrant”) at a price of CAD$<span id="xdx_90D_ecustom--IssuePrice_uCADPShares_c20210301__20210305_zs5f5GiAddA6" title="Issue Price">0.225</span> (the “Issue Price”) per Special Warrant for aggregate gross proceeds of approximately $<span id="xdx_90F_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_dm_c20210301__20210305_z8ApEXY9RpXb" title="Proceeds from warrants">3.7</span> million (CAD$4,737,800) (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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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 23,162,579 Units, comprised of 23,162,579 common shares and <span id="xdx_90C_ecustom--NumberOfWarrantsIssued_c20210401__20210430_pdd" title="Number of warrants issued">23,162,579 </span>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_90E_eifrs-full--ProceedsFromExerciseOfWarrants_c20210401__20210430_pp0p0" 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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">During the year ended October 31, 2021, holders of convertible debentures converted an aggregate total of convertible debenture principal of $<span id="xdx_90D_ecustom--DebtConversionPrincipalAmount_c20201101__20211031_pp0p0" title="Debt conversion, principal amount">1,042,951 </span>(CAD$<span id="xdx_903_ecustom--DebtConversionPrincipalAmount_pp0p0_uCAD_c20201101__20211031_z5ed8eyQ3GZd" title="Debt conversion, principal amount">1,311,111)</span> at CAD$<span id="xdx_906_ecustom--ConversionPrice_uCADPShares_c20201101__20211031_zG1a6PANs9J1" title="Conversion Price">0.125</span> per share into <span id="xdx_90D_ecustom--NumberOfCommonStockConverted_c20201101__20211031_pdd" title="Number of common stock converted">10,488,884</span> common shares with an aggregate fair value of $<span id="xdx_908_ecustom--FairValueOfCommonStockIssued_c20201101__20211031_pp0p0" title="Fair value of common stock issued">916,290</span>, and the Company settled the remaining balance due with cash payments of $<span id="xdx_904_ecustom--CashPaymentsAndCashPayable_c20201101__20211031_pp0p0" title="Cash payments and cash payable">1,312,722</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"/> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">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_903_eifrs-full--NotionalAmount_c20210909__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredPromissoryNotesMember_pp0p0" 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 $<span id="xdx_901_ecustom--GainOnDebtSettlement_c20210901__20210909__ifrs-full--BorrowingsByNameAxis__custom--UnsecuredPromissoryNotesMember_pp0p0" title="Gain on debt settlement">449,684</span> as a result of the settlement. The note was to mature on December 15, 2022, with payments commencing January 15, 2022, and continuing through and including December 15, 2022. The terms of the note required the Company to make certain participation payments to the lender based on a percentage monthly sales of cannabis flower sold from the Company’s sun-grown A-flower 2021 harvest (the “Harvest”), less 15% of such amount to account for costs of sales. The percentage was determined by dividing 2,000 by the total volume of pounds of the Harvest. A portion of these payments were to be used to pay down the outstanding principal on a monthly basis. The note was to automatically terminate when the full amount of any outstanding principal plus the applicable participation payments were paid prior to the maturity date. Should the participation payments have fully repaid the principal amount prior to the maturity date then the note would have automatically terminated. The note had no stated rate of interest, and in the event of default, would have accrued interest at 15% per annum.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On December 9, 2021, the Company announced that it had closed a non-brokered private placement of common shares (“Private Placement”) for total gross proceeds of USD$<span id="xdx_903_ecustom--ProceedsFromPrivatePlacement_c20211201__20211209_pp0p0" title="Proceeds from private placement">1,300,000</span> (CDN$<span id="xdx_905_ecustom--ProceedsFromPrivatePlacement_pp0p0_uCAD_c20211201__20211209_zQQHFD2ziFv5" title="Proceeds from private placement">1,645,800</span>). The Private Placement resulted in the issuance of <span id="xdx_90C_ecustom--NumberOfCommonStockIssued_c20211201__20211209_pdd" 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></p> | |
| CY2021 | grin |
Issued To Service Providers Shares
IssuedToServiceProvidersShares
|
534294 | shares |
| CY2021 | grin |
Shares Issued For Services Value
SharesIssuedForServicesValue
|
95294 | usd |
| grin |
Issued To Service Providers Shares
IssuedToServiceProvidersShares
|
529335 | shares | |
| grin |
Shares Issued For Services Value
SharesIssuedForServicesValue
|
59796 | 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 |
Number Of Options Acquired
NumberOfOptionsAcquired
|
605000 | shares | |
| CY2022Q3 | ifrs-full |
Exercise Price Of Outstanding Share Options2019
ExercisePriceOfOutstandingShareOptions2019
|
0.15 | |
| ifrs-full |
Number Of Share Options Forfeited In Sharebased Payment Arrangement
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement
|
1460000 | shares | |
| CY2020 | 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. | |
| 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 |
| 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 |
Fair Value Of Common Stock Issued
FairValueOfCommonStockIssued
|
916290 | usd |
| CY2021 | grin |
Cash Payments And Cash Payable
CashPaymentsAndCashPayable
|
1312722 | usd |
| CY2021Q4 | grin |
Proceeds From Private Placement
ProceedsFromPrivatePlacement
|
1300000 | usd |
| CY2021Q4 | grin |
Proceeds From Private Placement
ProceedsFromPrivatePlacement
|
1645800 | cad |
| CY2021Q4 | grin |
Number Of Common Stock Issued
NumberOfCommonStockIssued
|
13166400 | shares |
