Quarterly report pursuant to Section 13 or 15(d)

PROPERTY AND EQUIPMENT

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PROPERTY AND EQUIPMENT
 6 Months Ended
May 31, 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

    May 31, 2017     November 30, 2016  
          Accumulated           Accumulated  
    Cost     Amortization     Cost     Amortization  
    $     $     $     $  
Computer equipment   49,476     36,741     37,573     35,410  
Software   4,000     533              
Furniture and fixtures   20,998     17,152     18,027     16,648  
Leasehold Improvements   26,471     21,135     23,721     19,338  
Moulds   209,515     187,896     209,515     166,944  
    310,460     263,457     288,836     238,340  
                         
Net carrying amount        $ 47,003          $ 50,496  
                         
Depreciation expense        $ 25,122 (6 months)          $ 46,515 (12 months)