Quarterly report pursuant to Section 13 or 15(d)

PROPERTY AND EQUIPMENT

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PROPERTY AND EQUIPMENT
 3 Months Ended
Feb. 28, 2017
PROPERTY AND EQUIPMENT [Text Block]
3.

PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is provided commencing in the month following acquisition using the following annual rate and method:

  Computer equipment   30%     declining balance method  
  Software   40%     declining balance method  
  Furniture and Fixtures   30%     declining balance method  
  Leasehold Improvements         straight line over period of lease  
  Moulds   20%     straight line over 5 years  

    February 28, 2017     November 30, 2016  
          Accumulated           Accumulated  
    Cost     Amortization     Cost     Amortization  
     $     $      $      $   
Computer equipment   49,555     35,687     37,573     35,410  
Software   4,000     267              
Furniture and fixtures   20,998     16,826     18,027     16,648  
Leasehold Improvements   26,471     20,112     23,721     19,338  
Moulds   209,515     177,420     209,515     166,944  
    310,539     250,312     288,836     238,340  
                         
Net carrying amount $       60,227   $       50,496  
                         
Depreciation expense $       11,972 (3 months)           46,515 (12 months)