Quarterly report pursuant to Section 13 or 15(d)

PROPERTY AND EQUIPMENT

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PROPERTY AND EQUIPMENT
3 Months Ended
Feb. 28, 2018
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
  Furniture and Fixtures 30% declining balance method
  Leasehold Improvements   straight line over period of lease
  Moulds 20% straight line over 5 years

    February 28, 2018     November 30, 2017  
          Accumulated           Accumulated  
    Cost     Amortization     Cost     Amortization  
     $      $      $      $  
Computer equipment   56,152     41,205     53,696     39,971  
Furniture and fixtures   20,998     18,044     20,998     17,805  
Leasehold Improvements   26,471     26,471     26,471     26,471  
Moulds   209,515     201,363     209,515     199,482  
    313,136     287,083     310,680     283,729  
                         
Net carrying amount       $ 26,053         $ 26,951  
                         
          (February 28, 2018)           (February 28, 2017)  
Depreciation expense for three- month period       $ 3,353           11,972