Quarterly report pursuant to Section 13 or 15(d)

PROPERTY AND EQUIPMENT

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PROPERTY AND EQUIPMENT
9 Months Ended
Aug. 31, 2019
Notes to Financial Statements [Abstract]  
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 and Software 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

      August 31, 2019     November 30, 2018  
            Accumulated           Accumulated  
      Cost     Amortization     Cost     Amortization  
      $     $     $     $  
  Computer equipment and software   81,893     51,469     77,382     46,837  
  Furniture and fixtures   22,722     20,519     20,998     18,763  
  Leasehold improvements   26,471     26,471     26,471     26,471  
  Moulds   470,922     229,440     291,599     210,961  
      602,008     327,899     416,450     303,032  
                           
  Net carrying amount       $ 274,109         $ 113,418  
                           
  Depreciation expense for nine- month period $  24,869     (August 31, 2019 ) $  12,138     (August 31, 2018 )

As of August 31, 2019, the Company has deposits of $227,781 (November 30, 2018 - $205,664) with vendors primarily for supply of moulds and equipment. As of August 31, 2019, the vendors had not completed the supply of these moulds and equipment.