| Schedule of deferred income tax assets and liabilities |
| | As at | | | | February 28, 2023 | | | February 28, 2022 | | Deferred tax assets | | | | | | | Canada net operating loss carry forward | | $ | 18,278,360 | | | $ | 15,735,374 | | U.S. net operating loss carry forward | | | 8,005,706 | | | | 6,366,370 | | Accrual and reserves | | | 545,697 | | | | 938,918 | | Intangibles | | | 214,419 | | | | 175,077 | | Property, plant and equipment | | | 2,252,828 | | | | 3,599,781 | | Research and development expenditures and credits | | | 3,569,211 | | | | 2,711,560 | | Basis in partnership | | | 235,006 | | | | 235,006 | | Other | | | 894,525 | | | | 698 | | Deferred tax assets | | | 33,995,752 | | | | 29,762,784 | | Deferred tax liabilities | | | | | | | | | Intangibles | | | (319,771 | ) | | | (267,813 | ) | Other | | | - | | | | (165,778 | ) | Deferred tax liabilities | | | (319,771 | ) | | | (433,591 | ) | | | | | | | | | | Deferred tax assets, net | | | 33,675,981 | | | | 29,329,193 | | Valuation allowance | | | (33,675,981 | ) | | | (29,329,193 | ) | Deferred tax assets, net | | $ | - | | | $ | - | |
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| Schedule of Income Taxes |
| | February 28, 2023 | | | February 28, 2022 | | U.S. operations | | $ | (8,406,384 | ) | | $ | (12,690,909 | ) | Foreign operations | | | (12,894,181 | ) | | | (32,230,047 | ) | Loss before taxes | | $ | (21,300,565 | ) | | $ | 44,920,956 | ) |
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| Schedule of Company's effective income tax rate |
| | February 28, 2023 | | | February 28, 2022 | | Statutory Federal rate | | | 21 | % | | | 21 | % | | | | | | | | | | Federal income tax at statutory rate | | $ | (4,473,117 | ) | | $ | (9,433,405 | ) | Effect of foreign jurisdiction | | | (740,545 | ) | | | 1,803,016 | ) | Non-deductible expenses | | | 762,149 | | | | 329,054 | | Tax credits related to research and development expenditures | | | (201,628 | ) | | | (76,327 | ) | Unrecognized tax benefit of net operating losses and other available deductions | | | 4,653,141 | | | | 10,983,694 | | Effective income tax expense | | $ | - | | | $ | - | | | | | | | | | | | Current | | $ | - | | | $ | - | | Deferred | | $ | - | | | $ | - | |
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