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Cell MedX Corp. – ‘10-K’ for 5/31/22 – ‘XML’

On:  Friday, 4/7/23, at 3:03pm ET   ·   For:  5/31/22   ·   Accession #:  1393905-23-167   ·   File #:  0-54500

Previous ‘10-K’:  ‘10-K’ on 8/30/21 for 5/31/21   ·   Next & Latest:  ‘10-K’ on 9/1/23 for 5/31/23   ·   29 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/07/23  Cell MedX Corp.                   10-K        5/31/22   90:3.6M                                   Empire Stock Transf… Inc

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Cell Medx Corp. - Form 10-K SEC Filing              HTML    801K 
 2: EX-10.50    Loan Agreement and Note Payable Dated April 28,     HTML     30K 
                2022, Among Cell Medx (Canada) Corp. and Richard                 
                Jeffs                                                            
 3: EX-10.51    Loan Agreement and Note Payable Dated May 31,       HTML     30K 
                2022, Among Cell Medx (Canada) Corp. and Richard                 
                Jeffs                                                            
 4: EX-10.52    Loan Agreement and Note Payable Dated June 27,      HTML     30K 
                2022, Among Cell Medx (Canada) Corp. and Richard                 
                Jeffs                                                            
 5: EX-10.53    Loan Agreement and Note Payable Dated July 28,      HTML     30K 
                2022, Among Cell Medx (Canada) Corp. and Richard                 
                Jeffs                                                            
 6: EX-10.59    Loan Agreement Dated September 2, 2022, Among Cell  HTML     27K 
                Medx (Canada) Corp. and Richard Jeffs                            
 7: EX-10.60    Loan Agreement Dated September 6, 2022, Among Cell  HTML     28K 
                Medx (Canada) Corp. and Richard Jeffs                            
 8: EX-10.61    Loan Agreement Dated November 3, 2022, Among Cell   HTML     28K 
                Medx (Canada) Corp. and Richard Jeffs                            
 9: EX-10.62    Loan Agreement Dated November 28, 2022, Among Cell  HTML     31K 
                Medx (Canada) Corp. and Richard Jeffs                            
10: EX-10.63    Loan Agreement Dated December 30, 2022, Among Cell  HTML     28K 
                Medx (Canada) Corp. and Richard Jeffs                            
11: EX-10.64    Loan Agreement Dated January 24, 2023, Among Cell   HTML     32K 
                Medx Corp. and David Jeffs                                       
12: EX-10.65    Loan Agreement Dated January 24, 2023, Among Cell   HTML     32K 
                Medx Corp. and Amir Vahabzadeh                                   
13: EX-10.66    Loan Agreement Dated January 30, 2022, Among Cell   HTML     27K 
                Medx (Canada) Corp. and Richard Jeffs                            
14: EX-21.1     List of Significant Subsidiaries                    HTML     26K 
15: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
16: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
17: EX-32.1     Certification -- §906 - SOA'02                      HTML     26K 
18: EX-32.2     Certification -- §906 - SOA'02                      HTML     26K 
24: R1          Document and Entity Information                     HTML     86K 
25: R2          Consolidated Balance Sheets                         HTML    106K 
26: R3          Consolidated Balance Sheets - Parenthetical         HTML     33K 
27: R4          Consolidated Statements of Operations               HTML     99K 
28: R5          Consolidated Statement of Stockholders' Deficit     HTML     86K 
29: R6          Consolidated Statements of Cash Flows               HTML     97K 
30: R7          Organization and Nature of Operations               HTML     31K 
31: R8          Summary of Significant Accounting Policies          HTML     48K 
32: R9          Related Party Transactions Disclosure               HTML     48K 
33: R10         Notes and Advances Payable Disclosure               HTML     47K 
34: R11         Other Current Assets Disclosure                     HTML     28K 
35: R12         Equipment Disclosure                                HTML     34K 
36: R13         Revenue Disclosure                                  HTML     34K 
37: R14         Notes and Advances Payable Disclosure, Current      HTML     28K 
38: R15         Stockholders' Deficit Disclosure                    HTML     59K 
39: R16         Income Taxes Disclosure                             HTML     47K 
40: R17         Subsequent Events Disclosure                        HTML     30K 
41: R18         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis   HTML     28K 
                of Presentation (Policies)                                       
42: R19         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     29K 
                Principles of Consolidation, Policy (Policies)                   
43: R20         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     31K 
                Accounting Estimates, Policy (Policies)                          
44: R21         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     30K 
                Foreign Currency Translations and Transactions,                  
                Policy (Policies)                                                
45: R22         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     30K 
                Revenue Recognition, Policy (Policies)                           
46: R23         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     30K 
                Inventory Valuation, Policy (Policies)                           
47: R24         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     29K 
                Research and Development Costs, Policy (Policies)                
48: R25         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income  HTML     31K 
                Taxes, Policy (Policies)                                         
49: R26         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     34K 
                Earnings Per Share, Policy (Policies)                            
50: R27         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     30K 
                Long-lived Assets, Policy (Policies)                             
51: R28         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     29K 
                Equipment, Policy (Policies)                                     
52: R29         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Fair    HTML     31K 
                Value Measurements, Policy (Policies)                            
53: R30         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Stock   HTML     32K 
                Options and Other Stock-based Compensation, Policy               
                (Policies)                                                       
54: R31         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent  HTML     28K 
                Accounting Pronouncements (Policies)                             
55: R32         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     33K 
                Earnings Per Share, Policy: Schedule of                          
                Antidilutive Securities Excluded from Computation                
                of Earnings Per Share (Tables)                                   
56: R33         Related Party Transactions Disclosure: Schedule of  HTML     36K 
                Amounts Due to Related Parties (Tables)                          
57: R34         Related Party Transactions Disclosure: Schedule of  HTML     36K 
                Transactions with Related Parties (Tables)                       
58: R35         Notes and Advances Payable Disclosure: Schedule of  HTML     39K 
                Loans and Advances Outstanding to Related Parties                
                (Tables)                                                         
59: R36         Equipment Disclosure: Change in book value of the   HTML     33K 
                equipment (Tables)                                               
60: R37         Revenue Disclosure: Schedule of Revenue and         HTML     34K 
                Associated Costs (Tables)                                        
61: R38         Stockholders' Deficit Disclosure: Schedule of       HTML     36K 
                Stock Option Activity (Tables)                                   
62: R39         Stockholders' Deficit Disclosure: Schedule of       HTML     31K 
                Stock Options Outstanding (Tables)                               
63: R40         Stockholders' Deficit Disclosure: Schedule of       HTML     36K 
                Warrant Activity (Tables)                                        
64: R41         Stockholders' Deficit Disclosure: Schedule of       HTML     32K 
                Warrant Details (Tables)                                         
65: R42         Income Taxes Disclosure: Schedule of Effective      HTML     37K 
                Income Tax Rate Reconciliation (Tables)                          
66: R43         Income Taxes Disclosure: Schedule of Deferred Tax   HTML     34K 
                Assets and Liabilities (Tables)                                  
67: R44         Organization and Nature of Operations (Details)     HTML     30K 
68: R45         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:         HTML     31K 
                Earnings Per Share, Policy: Schedule of                          
                Antidilutive Securities Excluded from Computation                
                of Earnings Per Share (Details)                                  
69: R46         Related Party Transactions Disclosure: Schedule of  HTML     39K 
                Amounts Due to Related Parties (Details)                         
70: R47         Related Party Transactions Disclosure: Schedule of  HTML     40K 
                Transactions with Related Parties (Details)                      
71: R48         Notes and Advances Payable Disclosure: Schedule of  HTML     39K 
                Loans and Advances Outstanding to Related Parties                
                (Details)                                                        
72: R49         Notes and Advances Payable Disclosure (Details)     HTML     65K 
73: R50         Other Current Assets Disclosure (Details)           HTML     30K 
74: R51         Equipment Disclosure: Change in book value of the   HTML     36K 
                equipment (Details)                                              
75: R52         Revenue Disclosure: Schedule of Revenue and         HTML     49K 
                Associated Costs (Details)                                       
76: R53         Notes and Advances Payable Disclosure, Current      HTML     35K 
                (Details)                                                        
77: R54         Stockholders' Deficit Disclosure (Details)          HTML     78K 
78: R55         Stockholders' Deficit Disclosure: Schedule of       HTML     41K 
                Stock Option Activity (Details)                                  
79: R56         Stockholders' Deficit Disclosure: Schedule of       HTML     31K 
                Stock Options Outstanding (Details)                              
80: R57         Stockholders' Deficit Disclosure: Schedule of       HTML     34K 
                Warrant Activity (Details)                                       
81: R58         Stockholders' Deficit Disclosure: Schedule of       HTML     33K 
                Warrant Details (Details)                                        
82: R59         Income Taxes Disclosure: Schedule of Effective      HTML     54K 
                Income Tax Rate Reconciliation (Details)                         
83: R60         Income Taxes Disclosure: Schedule of Deferred Tax   HTML     37K 
                Assets and Liabilities (Details)                                 
84: R61         Income Taxes Disclosure (Details)                   HTML     30K 
85: R62         Subsequent Events Disclosure (Details)              HTML     34K 
88: XML         IDEA XML File -- Filing Summary                      XML    153K 
86: XML         XBRL Instance -- cmxc-20220531_htm                   XML    666K 
87: EXCEL       IDEA Workbook of Financial Reports                  XLSX     98K 
19: EX-101.CAL  XBRL Calculations -- cmxc-20220531_cal               XML     69K 
20: EX-101.DEF  XBRL Definitions -- cmxc-20220531_def                XML    298K 
21: EX-101.LAB  XBRL Labels -- cmxc-20220531_lab                     XML    526K 
22: EX-101.PRE  XBRL Presentations -- cmxc-20220531_pre              XML    484K 
23: EX-101.SCH  XBRL Schema -- cmxc-20220531                         XSD    145K 
89: JSON        XBRL Instance as JSON Data -- MetaLinks              258±   387K 
90: ZIP         XBRL Zipped Folder -- 0001393905-23-000167-xbrl      Zip    222K

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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 1 - ORGANIZATION AND NATURE OF OPERATIONS</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Cell MedX Corp. (Cell MedX, or the “Company”) was incorporated under the laws of the State of Nevada. On April 26, 2016, the Company formed a subsidiary, Cell MedX (Canada) Corp. (“Cell MedX Canada”) under the laws of the province of British Columbia. Cell MedX is a biotech company focusing on the discovery, development and commercialization of therapeutic and non-therapeutic products that promote general wellness.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Going concern</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As of May 31, 2022, the Company has not achieved profitable operations and has accumulated a deficit of $9,657,735. Continuation as a going concern is dependent upon the ability of the Company to obtain the necessary financing to meet obligations and pay its liabilities arising from normal business operations when they come due and ultimately upon its ability to achieve profitable operations. The outcome of these matters cannot be predicted with any certainty at this time and raise substantial doubt that the Company will be able to continue as a going concern. These consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. Management intends to obtain additional funding by borrowing funds from its directors and officers, issuing promissory notes and/or a private placement of common stock.</p>
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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Basis of presentation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The audited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are presented in US dollars.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Principles of consolidation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The consolidated financial statements include the accounts of the Company and its subsidiary, Cell MedX Canada. On consolidation, all intercompany balances and transactions are eliminated.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Accounting estimates</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to the fair value of stock-based compensation, fair value of financial instruments and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</p> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Foreign currency translations and transactions</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company’s functional and reporting currency is the United States dollar. Foreign denominated monetary assets and liabilities are translated into their U.S. dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenues and expenses are translated at average rates of exchange during the period. Related translation adjustments as well as gains or losses resulting from foreign currency transactions are reported as part of operating expenses on the statement of operations.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The functional currency of Cell MedX Canada is the Canadian dollar. On consolidation, the subsidiary translates its assets and liabilities to U.S. dollars using foreign exchange rates which prevailed at the balance sheet date, and translates its revenues and expenses using average exchange rates during the period. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in the other comprehensive </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">income/loss. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Revenue recognition</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Revenue is measured based on the amount of consideration that is expected to be received by the Company for providing goods or services under a contract with a customer, which is initially estimated with pricing specified in the contract and adjusted primarily for sales returns, discounts and other credits at contract inception then updated each reporting period, and excludes any sales incentives and amounts collected on behalf of third parties. The Company recognizes revenue when persuasive evidence of a contract with a customer exists and a performance obligation is identified and satisfied as the customer obtains control of the goods or services. The Company recognizes revenue on the monthly eBalance® treatment packages in the month the packages are provided.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Revenue is recognized net of any taxes collected from customers and subsequently remitted to governmental authorities.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of revenues.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Inventory valuation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Inventories are valued at the lower of cost or net realizable value, net of trade discounts received, with costs being determined based on the weighted average cost basis.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Research and development costs</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company expenses all in-house research and development costs in the period they were incurred. Acquired research and development costs are capitalized to the extent that the sum of the undiscounted cash flows expected to result from the asset can be reasonably estimated or may be verified by an appraisal in certain instances. In all other instances the costs are expensed in the period they were incurred. Acquired research and development costs for a particular research and development project that have no future economic values, are expensed as research and development costs at the time the costs are incurred.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Income taxes</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Income tax expense is based on pre-tax financial accounting income. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not some portion or all of the deferred tax assets will not be realized.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Income/Loss per share</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company’s basic income/loss per share (“EPS”) is calculated by dividing its net income/loss available to common stockholders by the weighted average number of common shares outstanding for the period, excluding unvested portion of restricted stock with performance conditions.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">  </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company’s diluted EPS is calculated by dividing its net income/loss available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The outstanding securities at May 31, 2022 and 2021 that could have a dilutive effect are as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:47.06%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"/><td colspan="2" style="width:23.48%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:3.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:25.66%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:47.06%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Share purchase option</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:17.42%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,050,000</p> </td><td style="background-color:#DBE5F1;width:3.8%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:6.54%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:19.14%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td></tr> <tr><td style="width:47.06%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Share purchase warrants</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:17.42%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,988,000</p> </td><td style="width:3.8%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:6.54%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:19.14%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:47.06%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Total Possible Dilutive Shares</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:17.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,038,000</p> </td><td style="background-color:#DBE5F1;width:3.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:6.54%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:19.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">18,682,605</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0">For the years ended May 31, 2022 and 2021, respectively, the effect of the Company’s outstanding share purchase options and warrants would have been anti-dilutive and therefore they are excluded from the calculation of diluted EPS.</p> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Long-lived assets</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">In accordance with ASC 360, “Property, Plant, and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount exceeds fair value.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Equipment</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Equipment is stated at cost and is amortized over its estimated useful life on a straight-line basis over two years. At May 31, 2022, the Company had fully amortized its equipment.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Fair value measurements</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The book value of cash, other current assets, accounts payable, accrued liabilities, notes and advances payable, and due to related parties approximate their fair values due to the short-term maturity of those instruments. The fair value hierarchy under GAAP is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:72pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>quoted prices (unadjusted) in active markets for identical assets or liabilities; </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:72pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:72pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>assets and liabilities whose significant value drivers are unobservable by little or no market activity and that are significant to the fair value of the assets or liabilities. </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Certain assets and liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment). There were no assets or liabilities measured at fair value on a nonrecurring basis during the periods ended May 31, 2022 and 2021.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Stock options and other stock-based compensation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company accounts for the granting of share purchase options to employees using the fair value method whereby all awards to employees are recorded at fair value on the date of the grant. The fair value of all share purchase options is expensed over the vesting period with a corresponding increase to additional capital surplus. Upon exercise of share purchase options, the consideration paid by the option holder, together with the amount previously recognized in additional paid-in capital is recorded as an increase to share capital.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company uses the Black-Scholes option pricing model to calculate the fair value of share purchase options. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Recent accounting pronouncements</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Recent accounting pronouncements issued by the Financial Accounting Standards Board or other authoritative standards groups with future effective dates are either not applicable or are not expected to be significant to the financial statements of the Company.</p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Basis of presentation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The audited consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are presented in US dollars.</p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Principles of consolidation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The consolidated financial statements include the accounts of the Company and its subsidiary, Cell MedX Canada. On consolidation, all intercompany balances and transactions are eliminated.</p>
</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Accounting estimates</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to the fair value of stock-based compensation, fair value of financial instruments and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</p>
</us-gaap:UseOfEstimates>
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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Foreign currency translations and transactions</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company’s functional and reporting currency is the United States dollar. Foreign denominated monetary assets and liabilities are translated into their U.S. dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Revenues and expenses are translated at average rates of exchange during the period. Related translation adjustments as well as gains or losses resulting from foreign currency transactions are reported as part of operating expenses on the statement of operations.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The functional currency of Cell MedX Canada is the Canadian dollar. On consolidation, the subsidiary translates its assets and liabilities to U.S. dollars using foreign exchange rates which prevailed at the balance sheet date, and translates its revenues and expenses using average exchange rates during the period. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in the other comprehensive </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">income/loss. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.</p>
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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Revenue recognition</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Revenue is measured based on the amount of consideration that is expected to be received by the Company for providing goods or services under a contract with a customer, which is initially estimated with pricing specified in the contract and adjusted primarily for sales returns, discounts and other credits at contract inception then updated each reporting period, and excludes any sales incentives and amounts collected on behalf of third parties. The Company recognizes revenue when persuasive evidence of a contract with a customer exists and a performance obligation is identified and satisfied as the customer obtains control of the goods or services. The Company recognizes revenue on the monthly eBalance® treatment packages in the month the packages are provided.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Revenue is recognized net of any taxes collected from customers and subsequently remitted to governmental authorities.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of revenues.</p>
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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Inventory valuation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Inventories are valued at the lower of cost or net realizable value, net of trade discounts received, with costs being determined based on the weighted average cost basis.</p>
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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Research and development costs</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company expenses all in-house research and development costs in the period they were incurred. Acquired research and development costs are capitalized to the extent that the sum of the undiscounted cash flows expected to result from the asset can be reasonably estimated or may be verified by an appraisal in certain instances. In all other instances the costs are expensed in the period they were incurred. Acquired research and development costs for a particular research and development project that have no future economic values, are expensed as research and development costs at the time the costs are incurred.</p>
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<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Income taxes</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Income tax expense is based on pre-tax financial accounting income. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not some portion or all of the deferred tax assets will not be realized.</p>
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<us-gaap:EarningsPerSharePolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Income/Loss per share</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company’s basic income/loss per share (“EPS”) is calculated by dividing its net income/loss available to common stockholders by the weighted average number of common shares outstanding for the period, excluding unvested portion of restricted stock with performance conditions.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">  </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company’s diluted EPS is calculated by dividing its net income/loss available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The outstanding securities at May 31, 2022 and 2021 that could have a dilutive effect are as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:47.06%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"/><td colspan="2" style="width:23.48%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:3.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:25.66%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:47.06%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Share purchase option</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:17.42%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,050,000</p> </td><td style="background-color:#DBE5F1;width:3.8%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:6.54%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:19.14%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td></tr> <tr><td style="width:47.06%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Share purchase warrants</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:17.42%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,988,000</p> </td><td style="width:3.8%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:6.54%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:19.14%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:47.06%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Total Possible Dilutive Shares</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:17.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,038,000</p> </td><td style="background-color:#DBE5F1;width:3.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:6.54%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:19.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">18,682,605</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0">For the years ended May 31, 2022 and 2021, respectively, the effect of the Company’s outstanding share purchase options and warrants would have been anti-dilutive and therefore they are excluded from the calculation of diluted EPS.</p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="margin:0 auto;border-collapse:collapse;width:95%"><tr><td style="width:47.06%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"/><td colspan="2" style="width:23.48%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:3.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:25.66%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:47.06%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Share purchase option</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:17.42%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,050,000</p> </td><td style="background-color:#DBE5F1;width:3.8%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:6.54%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:19.14%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td></tr> <tr><td style="width:47.06%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Share purchase warrants</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:17.42%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,988,000</p> </td><td style="width:3.8%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:6.54%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:19.14%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:47.06%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Total Possible Dilutive Shares</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:17.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,038,000</p> </td><td style="background-color:#DBE5F1;width:3.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:6.54%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:19.14%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">18,682,605</p> </td></tr> </table>
</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="D210601_220531_AntidilutiveSecExcludedFromComputationOfEarningsPerShareByAntidilutiveSec-SharePurchaseOption" decimals="INF" unitRef="Shares"> 2050000 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="D200601_210531_AntidilutiveSecExcludedFromComputationOfEarningsPerShareByAntidilutiveSec-SharePurchaseOption" decimals="INF" unitRef="Shares"> 2550000 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="D210601_220531_AntidilutiveSecExcludedFromComputationOfEarningsPerShareByAntidilutiveSec-SharePurchaseWarrant" decimals="INF" unitRef="Shares"> 2988000 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="D200601_210531_AntidilutiveSecExcludedFromComputationOfEarningsPerShareByAntidilutiveSec-SharePurchaseWarrant" decimals="INF" unitRef="Shares"> 16132605 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="D210601_220531" decimals="INF" unitRef="Shares"> 5038000 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="D200601_210531" decimals="INF" unitRef="Shares"> 18682605 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Long-lived assets</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">In accordance with ASC 360, “Property, Plant, and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount exceeds fair value.</p>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Equipment</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Equipment is stated at cost and is amortized over its estimated useful life on a straight-line basis over two years. At May 31, 2022, the Company had fully amortized its equipment.</p>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Fair value measurements</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The book value of cash, other current assets, accounts payable, accrued liabilities, notes and advances payable, and due to related parties approximate their fair values due to the short-term maturity of those instruments. The fair value hierarchy under GAAP is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:72pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 1 -</kbd>quoted prices (unadjusted) in active markets for identical assets or liabilities; </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:72pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 2 -</kbd>observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:72pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-72pt">Level 3 -</kbd>assets and liabilities whose significant value drivers are unobservable by little or no market activity and that are significant to the fair value of the assets or liabilities. </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Certain assets and liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment). There were no assets or liabilities measured at fair value on a nonrecurring basis during the periods ended May 31, 2022 and 2021.</p>
</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Stock options and other stock-based compensation</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company accounts for the granting of share purchase options to employees using the fair value method whereby all awards to employees are recorded at fair value on the date of the grant. The fair value of all share purchase options is expensed over the vesting period with a corresponding increase to additional capital surplus. Upon exercise of share purchase options, the consideration paid by the option holder, together with the amount previously recognized in additional paid-in capital is recorded as an increase to share capital.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company uses the Black-Scholes option pricing model to calculate the fair value of share purchase options. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimate.</p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Recent accounting pronouncements</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Recent accounting pronouncements issued by the Financial Accounting Standards Board or other authoritative standards groups with future effective dates are either not applicable or are not expected to be significant to the financial statements of the Company.</p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 3 - RELATED PARTY TRANSACTIONS</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Amounts due to related parties, other than notes payable to related parties (Note 4) at May 31, 2022 and 2021:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:102.78%"><tr><td style="width:67.68%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"/><td colspan="2" style="width:14.76%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:2.78%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:14.78%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to the current Chief Executive Officer (“CEO”)</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:10.78%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">10,000</p> </td><td style="background-color:#DBE5F1;width:2.78%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:10.52%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> <tr><td style="width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to a director and the former CEO</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">126,200</p> </td><td style="width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">115,200</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to the Chief Financial Officer (“CFO”)</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,643</p> </td><td style="background-color:#DBE5F1;width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">6,228</p> </td></tr> <tr><td style="width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to/(from) the Vice President (“VP”), Technology and Operations</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,418)</p> </td><td style="width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(3,682)</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to a company controlled by the Chief Operating Officer (“COO”)</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">778,586</p> </td><td style="background-color:#DBE5F1;width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">696,878</p> </td></tr> <tr><td style="width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to a company controlled by the COO and a major shareholder</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">3,136</p> </td><td style="width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,996</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to Live Current Media, Inc. (“LIVC”)<span style="vertical-align:super">(1)</span></p> </td><td style="background-color:#DBE5F1;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.78%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">304</p> </td><td style="background-color:#DBE5F1;width:2.78%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.52%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">236</p> </td></tr> <tr><td style="width:67.68%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to related parties</p> </td><td style="border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:10.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">921,451</p> </td><td style="width:2.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:10.52%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">817,856</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0;text-indent:-36pt;margin-left:36pt;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;margin-left:36pt;text-align:justify"><kbd style="position:absolute;font:10pt Times New Roman;margin-left:-36pt">(1)</kbd>LIVC is related to the Company through its director who is a close relative of the Company’s major shareholder. </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The amounts due to related parties are unsecured, due on demand and bear no interest.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">During the years ended May 31, 2022 and 2021, the Company had the following transactions with related parties:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:105.52%"><tr><td style="width:68.88%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"/><td colspan="2" style="width:14.36%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:2.32%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:14.44%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Management fees incurred to the current CEO</p> </td><td style="background-color:#DBE5F1;width:3.42%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:10.94%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">10,000</p> </td><td style="background-color:#DBE5F1;width:2.32%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:11.24%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> <tr style="height:10.35pt"><td style="width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Management fees incurred to a director and the former CEO</p> </td><td style="width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">11,000</p> </td><td style="width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">12,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Management fees incurred to the CFO</p> </td><td style="background-color:#DBE5F1;width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">30,000</p> </td><td style="background-color:#DBE5F1;width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">28,500</p> </td></tr> <tr><td style="width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Consulting fees incurred to the VP, Technology and Operations</p> </td><td style="width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">47,738</p> </td><td style="width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">46,025</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Consulting fees incurred to the company controlled by the COO</p> </td><td style="background-color:#DBE5F1;width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">93,911</p> </td><td style="background-color:#DBE5F1;width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">157,920</p> </td></tr> <tr><td style="width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Royalty incurred to LIVC</p> </td><td style="width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">79</p> </td><td style="width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">151</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Royalty incurred to the company controlled by the COO and the major shareholder</p> </td><td style="background-color:#DBE5F1;width:3.42%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.94%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">278</p> </td><td style="background-color:#DBE5F1;width:2.32%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:11.24%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">541</p> </td></tr> <tr><td style="width:68.88%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Total transactions with related parties</p> </td><td style="width:3.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:10.94%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">193,006</p> </td><td style="width:2.32%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:11.24%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">245,137</p> </td></tr> </table>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:102.78%"><tr><td style="width:67.68%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"/><td colspan="2" style="width:14.76%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:2.78%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:14.78%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to the current Chief Executive Officer (“CEO”)</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:10.78%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">10,000</p> </td><td style="background-color:#DBE5F1;width:2.78%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:10.52%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> <tr><td style="width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to a director and the former CEO</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">126,200</p> </td><td style="width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">115,200</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to the Chief Financial Officer (“CFO”)</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,643</p> </td><td style="background-color:#DBE5F1;width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">6,228</p> </td></tr> <tr><td style="width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to/(from) the Vice President (“VP”), Technology and Operations</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,418)</p> </td><td style="width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(3,682)</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to a company controlled by the Chief Operating Officer (“COO”)</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">778,586</p> </td><td style="background-color:#DBE5F1;width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">696,878</p> </td></tr> <tr><td style="width:67.68%" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to a company controlled by the COO and a major shareholder</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">3,136</p> </td><td style="width:2.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.52%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,996</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:67.68%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to Live Current Media, Inc. (“LIVC”)<span style="vertical-align:super">(1)</span></p> </td><td style="background-color:#DBE5F1;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.78%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">304</p> </td><td style="background-color:#DBE5F1;width:2.78%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:4.26%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.52%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">236</p> </td></tr> <tr><td style="width:67.68%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Due to related parties</p> </td><td style="border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:10.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">921,451</p> </td><td style="width:2.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:4.26%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:10.52%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">817,856</p> </td></tr> </table>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToTheCeo" decimals="INF" unitRef="USD"> 10000 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToTheCeo" decimals="128" unitRef="USD"> 0 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToADirectorAndTheFormerCeo" decimals="INF" unitRef="USD"> 126200 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToADirectorAndTheFormerCeo" decimals="INF" unitRef="USD"> 115200 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToCfo" decimals="INF" unitRef="USD"> 5643 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToCfo" decimals="INF" unitRef="USD"> 6228 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> -2418 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> -3682 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToACompanyControlledByOurCoo" decimals="INF" unitRef="USD"> 778586 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToACompanyControlledByOurCoo" decimals="INF" unitRef="USD"> 696878 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToACompanyControlledByTheCooAndAMajorShareholder" decimals="INF" unitRef="USD"> 3136 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToACompanyControlledByTheCooAndAMajorShareholder" decimals="INF" unitRef="USD"> 2996 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531_RelPtyTrn-DueToACompanyOfWhichTheCooIsADirectorOf" decimals="INF" unitRef="USD"> 304 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531_RelPtyTrn-DueToACompanyOfWhichTheCooIsADirectorOf" decimals="INF" unitRef="USD"> 236 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I220531" decimals="INF" unitRef="USD"> 921451 </fil:DueToRelatedPartyCurrent>
<fil:DueToRelatedPartyCurrent contextRef="I210531" decimals="INF" unitRef="USD"> 817856 </fil:DueToRelatedPartyCurrent>
<fil:ScheduleOfTransactionsWithRelatedPartiesTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:105.52%"><tr><td style="width:68.88%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"/><td colspan="2" style="width:14.36%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:2.32%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:14.44%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Management fees incurred to the current CEO</p> </td><td style="background-color:#DBE5F1;width:3.42%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:10.94%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">10,000</p> </td><td style="background-color:#DBE5F1;width:2.32%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:11.24%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> <tr style="height:10.35pt"><td style="width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Management fees incurred to a director and the former CEO</p> </td><td style="width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">11,000</p> </td><td style="width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">12,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Management fees incurred to the CFO</p> </td><td style="background-color:#DBE5F1;width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">30,000</p> </td><td style="background-color:#DBE5F1;width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">28,500</p> </td></tr> <tr><td style="width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Consulting fees incurred to the VP, Technology and Operations</p> </td><td style="width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">47,738</p> </td><td style="width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">46,025</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Consulting fees incurred to the company controlled by the COO</p> </td><td style="background-color:#DBE5F1;width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">93,911</p> </td><td style="background-color:#DBE5F1;width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">157,920</p> </td></tr> <tr><td style="width:68.88%" valign="top"><p style="font:10pt Times New Roman;margin:0">Royalty incurred to LIVC</p> </td><td style="width:3.42%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:10.94%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">79</p> </td><td style="width:2.32%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:11.24%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">151</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:68.88%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Royalty incurred to the company controlled by the COO and the major shareholder</p> </td><td style="background-color:#DBE5F1;width:3.42%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:10.94%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">278</p> </td><td style="background-color:#DBE5F1;width:2.32%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.2%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:11.24%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">541</p> </td></tr> <tr><td style="width:68.88%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Total transactions with related parties</p> </td><td style="width:3.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:10.94%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">193,006</p> </td><td style="width:2.32%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.2%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:11.24%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">245,137</p> </td></tr> </table>
</fil:ScheduleOfTransactionsWithRelatedPartiesTextBlock>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-ManagementFeesIncurredToACeo" decimals="INF" unitRef="USD"> 10000 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-ManagementFeesIncurredToACeo" decimals="128" unitRef="USD"> 0 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-ManagementFeesIncurredToADirectorAndTheFormerCeo" decimals="INF" unitRef="USD"> 11000 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-ManagementFeesIncurredToADirectorAndTheFormerCeo" decimals="INF" unitRef="USD"> 12000 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-ManagementFeesIncurredToTheCfo" decimals="INF" unitRef="USD"> 30000 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-ManagementFeesIncurredToTheCfo" decimals="INF" unitRef="USD"> 28500 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-ConsultingFeesIncurredToTheVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> 47738 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-ConsultingFeesIncurredToTheVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> 46025 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-ConsultingFeesIncurredToACompanyControlledByOurCoo" decimals="INF" unitRef="USD"> 93911 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-ConsultingFeesIncurredToACompanyControlledByOurCoo" decimals="INF" unitRef="USD"> 157920 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-RoyaltyIncurredToACompanyOfWhichCooIsADirector" decimals="INF" unitRef="USD"> 79 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-RoyaltyIncurredToACompanyOfWhichCooIsADirector" decimals="INF" unitRef="USD"> 151 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531_RelPtyTrn-RoyaltyIncurredToACompanyControlledByTheCooAndAMajorShareholder" decimals="INF" unitRef="USD"> 278 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531_RelPtyTrn-RoyaltyIncurredToACompanyControlledByTheCooAndAMajorShareholder" decimals="INF" unitRef="USD"> 541 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D210601_220531" decimals="INF" unitRef="USD"> 193006 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:CostsAndExpensesRelatedParty contextRef="D200601_210531" decimals="INF" unitRef="USD"> 245137 </us-gaap:CostsAndExpensesRelatedParty>
<us-gaap:DebtDisclosureTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 4 - NOTES AND ADVANCES DUE TO RELATED PARTIES</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The tables below summarize the loans and advances due and payable to related parties as at May 31, 2022 and 2021:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:99%"><tr><td colspan="8" style="width:463.3pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>As at May 31, 2022</b></p> </td></tr> <tr><td colspan="2" style="width:81.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Principal</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Outstanding</p> </td><td style="width:62.35pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Interest Rate</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">per Annum</p> </td><td style="width:170.95pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:68.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Accrued</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Interest<span style="vertical-align:super">(4)</span></p> </td><td colspan="2" style="width:79.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Total Book</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Value</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">479,657</p> </td><td style="background-color:#DBE5F1;width:62.35pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:center">6%</p> </td><td style="background-color:#DBE5F1;width:170.95pt" valign="middle"><p style="font:10pt Times New Roman;margin:0">Related party loans payable <span style="vertical-align:super">(1)</span></p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">26,236</p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">505,893</p> </td></tr> <tr><td style="width:25.7pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:56pt;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">40,827</p> </td><td style="width:62.35pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center">0%</p> </td><td style="width:170.95pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0">Advances<span style="vertical-align:super">(2)</span></p> </td><td style="width:25.7pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:42.9pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:25.7pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:54pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">40,827</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">520,484</p> </td><td style="background-color:#DBE5F1;width:62.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:170.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">26,236</p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">546,720</p> </td></tr> <tr><td colspan="8" style="width:463.3pt;border-top:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td></tr> <tr><td colspan="8" style="width:463.3pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>As at May 31, 2021</b></p> </td></tr> <tr><td colspan="2" style="width:81.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Principal</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Outstanding</p> </td><td style="width:62.35pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Interest Rate</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">per Annum</p> </td><td style="width:170.95pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:68.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Accrued</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Interest<span style="vertical-align:super">(4)</span></p> </td><td colspan="2" style="width:79.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Total Book</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Value</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">189,086</p> </td><td style="background-color:#DBE5F1;width:62.35pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center">6%</p> </td><td style="background-color:#DBE5F1;width:170.95pt" valign="middle"><p style="font:10pt Times New Roman;margin:0">Related party loans payable <span style="vertical-align:super">(1)</span></p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">7,169</p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">196,255</p> </td></tr> <tr><td style="width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:56pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">41,582</p> </td><td style="width:62.35pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center">0%</p> </td><td style="width:170.95pt" valign="middle"><p style="font:10pt Times New Roman;margin:0">Advances<span style="vertical-align:super">(2)</span></p> </td><td style="width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:42.9pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:54pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">41,582</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">230,668</p> </td><td style="background-color:#DBE5F1;width:62.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td style="background-color:#DBE5F1;width:170.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">7,169</p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">237,837</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>(1) Related Party Loans Payable</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company owed a total of $505,893 to related parties (May 31, 2021 - $196,255) of which $26,236 was associated with interest accrued on the principal balances owed under the notes payable (May 31, 2021 - $7,169).</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">  </p> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">During the year ended May 31, 2022, the Company’s subsidiary, Cell MedX Canada, entered into a number of loan agreements with Mr. Jeffs, the Company’s major shareholder, for a total of $288,096 in exchange for unsecured notes payable due on demand and accumulating interest at 6% annual interest compounded monthly. As at May 31, 2022, the Company owed a total of $442,423 (May 31, 2021 - $140,860) under unsecured notes payable with Mr. Jeffs, of which $21,368 (May 31, 2021 - $5,766) was associated with accrued interest. During the year ended May 31, 2022, the Company recorded $15,720 in interest on the notes payable due to Mr. Jeffs (May 31, 2021 - $3,677).</p> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company owed a total of $17,710 under a loan agreement with Mr. David Jeffs, the close relative of Mr. Richard Jeffs (May 31, 2021 - $17,477). The loan bears interest at 6% per annum compounded monthly, is unsecured, and payable on demand and/or from the proceeds of warrants the Company issued to LIVC. During the year ended May 31, 2022, the Company recorded $1,032 in interest on the principal (May 31, 2021 - $854).</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company owed a total of $26,928 under a loan agreement with a company of which Mr. David Jeffs is a director of (May 31, 2021 - $25,363). The loan bears interest at 6% per annum compounded monthly, is unsecured, and is payable on demand. During the year ended May 31, 2022, the Company recorded $1,564 in interest on the principal (May 31, 2021 - $363).</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company owed a total of $12,722 under a loan agreement with Mrs. Jeffs, wife of Mr. Jeffs (May 31, 2021 - $12,554). The loan bears interest at 6% per annum compounded monthly, is unsecured, and is payable on demand. During the year ended May 31, 2022, the Company recorded $742 in interest on the principal (May 31, 2021 - $120).</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">During the year ended May 31, 2022, the Company entered into a loan agreement with Mr. Hargreaves, the Company’s director and VP of Technology and Operations, for $5,875 in exchange for unsecured note payable due on demand and accumulating interest at 6% annual interest compounded monthly. As at May 31, 2022, the Company owed $6,110 (May 31, 2021 - $Nil) under unsecured note payable with Mr. Hargreaves. During the year ended May 31, 2022, the Company recorded $180 in interest on the note payable due to Mr. Hargreaves (May 31, 2021 - $Nil).</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>(2) Advances Payable</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company owed a total of $40,827 (May 31, 2021 - $41,582) for advances the Company received in its fiscal 2020 and 2021 years. The advances are non-interest bearing, unsecured, and payable on demand. Of the total amount advanced, $3,967 was owed to Da Costa Management Corp, a company owned by John da Costa, the Company’s COO and Director (May 31, 2021 - $4,156), $11,860 (May 31, 2021 - $12,426) was owed to Brek Technologies Inc., a company controlled by Mr. da Costa and Mr. Jeffs (Note 3), and $25,000 (May 31, 2021 - $25,000) was owed to Mr. David Jeffs.</p>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:ScheduleOfDebtTableTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:99%"><tr><td colspan="8" style="width:463.3pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>As at May 31, 2022</b></p> </td></tr> <tr><td colspan="2" style="width:81.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Principal</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Outstanding</p> </td><td style="width:62.35pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Interest Rate</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">per Annum</p> </td><td style="width:170.95pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:68.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Accrued</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Interest<span style="vertical-align:super">(4)</span></p> </td><td colspan="2" style="width:79.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Total Book</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Value</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">479,657</p> </td><td style="background-color:#DBE5F1;width:62.35pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:center">6%</p> </td><td style="background-color:#DBE5F1;width:170.95pt" valign="middle"><p style="font:10pt Times New Roman;margin:0">Related party loans payable <span style="vertical-align:super">(1)</span></p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">26,236</p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">505,893</p> </td></tr> <tr><td style="width:25.7pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:56pt;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">40,827</p> </td><td style="width:62.35pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center">0%</p> </td><td style="width:170.95pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0">Advances<span style="vertical-align:super">(2)</span></p> </td><td style="width:25.7pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:42.9pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:25.7pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:54pt;border-bottom:0.5pt solid #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">40,827</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:right">520,484</p> </td><td style="background-color:#DBE5F1;width:62.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:170.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">26,236</p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">546,720</p> </td></tr> <tr><td colspan="8" style="width:463.3pt;border-top:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td></tr> <tr><td colspan="8" style="width:463.3pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>As at May 31, 2021</b></p> </td></tr> <tr><td colspan="2" style="width:81.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Principal</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Outstanding</p> </td><td style="width:62.35pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Interest Rate</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">per Annum</p> </td><td style="width:170.95pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:68.6pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Accrued</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Interest<span style="vertical-align:super">(4)</span></p> </td><td colspan="2" style="width:79.7pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">Total Book</p> <p style="font:10pt Times New Roman;margin:0;text-align:right">Value</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">189,086</p> </td><td style="background-color:#DBE5F1;width:62.35pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center">6%</p> </td><td style="background-color:#DBE5F1;width:170.95pt" valign="middle"><p style="font:10pt Times New Roman;margin:0">Related party loans payable <span style="vertical-align:super">(1)</span></p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">7,169</p> </td><td style="background-color:#DBE5F1;width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">196,255</p> </td></tr> <tr><td style="width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:56pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">41,582</p> </td><td style="width:62.35pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center">0%</p> </td><td style="width:170.95pt" valign="middle"><p style="font:10pt Times New Roman;margin:0">Advances<span style="vertical-align:super">(2)</span></p> </td><td style="width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:42.9pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:25.7pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:54pt" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">41,582</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:56pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">230,668</p> </td><td style="background-color:#DBE5F1;width:62.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td style="background-color:#DBE5F1;width:170.95pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">7,169</p> </td><td style="background-color:#DBE5F1;width:25.7pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:54pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="middle"><p style="font:10pt Times New Roman;margin:0;text-align:right">237,837</p> </td></tr> </table>
</us-gaap:ScheduleOfDebtTableTextBlock>
<us-gaap:LoansPayable contextRef="I220531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 479657 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="I220531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:InterestPayableCurrent contextRef="I220531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 26236 </us-gaap:InterestPayableCurrent>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I220531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 505893 </fil:NotesAndAdvancesDueToRelatedParties>
<us-gaap:LoansPayable contextRef="I220531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="USD"> 40827 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="I220531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I220531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="USD"> 40827 </fil:NotesAndAdvancesDueToRelatedParties>
<us-gaap:LoansPayable contextRef="I220531" decimals="INF" unitRef="USD"> 520484 </us-gaap:LoansPayable>
<us-gaap:InterestPayableCurrent contextRef="I220531" decimals="INF" unitRef="USD"> 26236 </us-gaap:InterestPayableCurrent>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I220531" decimals="INF" unitRef="USD"> 546720 </fil:NotesAndAdvancesDueToRelatedParties>
<us-gaap:LoansPayable contextRef="I210531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 189086 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="I210531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:InterestPayableCurrent contextRef="I210531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 7169 </us-gaap:InterestPayableCurrent>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I210531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 196255 </fil:NotesAndAdvancesDueToRelatedParties>
<us-gaap:LoansPayable contextRef="I210531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="USD"> 41582 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="I210531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I210531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="USD"> 41582 </fil:NotesAndAdvancesDueToRelatedParties>
<us-gaap:LoansPayable contextRef="I210531" decimals="INF" unitRef="USD"> 230668 </us-gaap:LoansPayable>
<us-gaap:InterestPayableCurrent contextRef="I210531" decimals="INF" unitRef="USD"> 7169 </us-gaap:InterestPayableCurrent>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I210531" decimals="INF" unitRef="USD"> 237837 </fil:NotesAndAdvancesDueToRelatedParties>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I220531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 505893 </fil:NotesAndAdvancesDueToRelatedParties>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I210531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 196255 </fil:NotesAndAdvancesDueToRelatedParties>
<us-gaap:InterestPayableCurrent contextRef="I220531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 26236 </us-gaap:InterestPayableCurrent>
<us-gaap:InterestPayableCurrent contextRef="I210531_ShortTermDebtType-RelPtyLoansPay" decimals="INF" unitRef="USD"> 7169 </us-gaap:InterestPayableCurrent>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="D210601_220531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 288096 </us-gaap:ProceedsFromRelatedPartyDebt>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I220531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<fil:RelatedPartyPayablesLoans contextRef="I220531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 442423 </fil:RelatedPartyPayablesLoans>
<fil:RelatedPartyPayablesLoans contextRef="I210531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 140860 </fil:RelatedPartyPayablesLoans>
<us-gaap:InterestPayableCurrentAndNoncurrent contextRef="I220531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 21368 </us-gaap:InterestPayableCurrentAndNoncurrent>
<us-gaap:InterestPayableCurrentAndNoncurrent contextRef="I210531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 5766 </us-gaap:InterestPayableCurrentAndNoncurrent>
<us-gaap:InterestExpense contextRef="D210601_220531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 15720 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="D200601_210531_ShortTermDebtType-CellMedxCanadaLoansToMrJeffs" decimals="INF" unitRef="USD"> 3677 </us-gaap:InterestExpense>
<fil:RelatedPartyPayablesLoans contextRef="I220531_ShortTermDebtType-LoansToDavidJeffs" decimals="INF" unitRef="USD"> 17710 </fil:RelatedPartyPayablesLoans>
<fil:RelatedPartyPayablesLoans contextRef="I210531_ShortTermDebtType-LoansToDavidJeffs" decimals="INF" unitRef="USD"> 17477 </fil:RelatedPartyPayablesLoans>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I220531_ShortTermDebtType-LoansToDavidJeffs" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<us-gaap:InterestExpense contextRef="D210601_220531_ShortTermDebtType-LoansToDavidJeffs" decimals="INF" unitRef="USD"> 1032 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="D200601_210531_ShortTermDebtType-LoansToDavidJeffs" decimals="INF" unitRef="USD"> 854 </us-gaap:InterestExpense>
<fil:RelatedPartyPayablesLoans contextRef="I220531_ShortTermDebtType-LoansToACompanyDavidJeffsIsADirectorOf" decimals="INF" unitRef="USD"> 26928 </fil:RelatedPartyPayablesLoans>
<fil:RelatedPartyPayablesLoans contextRef="I210531_ShortTermDebtType-LoansToACompanyDavidJeffsIsADirectorOf" decimals="INF" unitRef="USD"> 25363 </fil:RelatedPartyPayablesLoans>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I220531_ShortTermDebtType-LoansToACompanyDavidJeffsIsADirectorOf" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<us-gaap:InterestExpense contextRef="D210601_220531_ShortTermDebtType-LoansToACompanyDavidJeffsIsADirectorOf" decimals="INF" unitRef="USD"> 1564 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="D200601_210531_ShortTermDebtType-LoansToACompanyDavidJeffsIsADirectorOf" decimals="INF" unitRef="USD"> 363 </us-gaap:InterestExpense>
<fil:RelatedPartyPayablesLoans contextRef="I220531_ShortTermDebtType-RelPtyLoansPayMrsJeffs" decimals="INF" unitRef="USD"> 12722 </fil:RelatedPartyPayablesLoans>
<fil:RelatedPartyPayablesLoans contextRef="I210531_ShortTermDebtType-RelPtyLoansPayMrsJeffs" decimals="INF" unitRef="USD"> 12554 </fil:RelatedPartyPayablesLoans>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I220531_ShortTermDebtType-RelPtyLoansPayMrsJeffs" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<us-gaap:InterestExpense contextRef="D210601_220531_ShortTermDebtType-RelPtyLoansPayMrsJeffs" decimals="INF" unitRef="USD"> 742 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="D200601_210531_ShortTermDebtType-RelPtyLoansPayMrsJeffs" decimals="INF" unitRef="USD"> 120 </us-gaap:InterestExpense>
<us-gaap:ProceedsFromNotesPayable contextRef="D210601_220531_ShortTermDebtType-LoanAgreementWithMrHargreavesTheCompanySDirectorAndVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> 5875 </us-gaap:ProceedsFromNotesPayable>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I220531_ShortTermDebtType-LoanAgreementWithMrHargreavesTheCompanySDirectorAndVpOfTechnologyAndOperations" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<fil:RelatedPartyPayablesLoans contextRef="I220531_ShortTermDebtType-LoanAgreementWithMrHargreavesTheCompanySDirectorAndVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> 6110 </fil:RelatedPartyPayablesLoans>
<us-gaap:InterestExpense contextRef="D210601_220531_ShortTermDebtType-LoanAgreementWithMrHargreavesTheCompanySDirectorAndVpOfTechnologyAndOperations" decimals="INF" unitRef="USD"> 180 </us-gaap:InterestExpense>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I220531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="USD"> 40827 </fil:NotesAndAdvancesDueToRelatedParties>
<fil:NotesAndAdvancesDueToRelatedParties contextRef="I210531_ShortTermDebtType-RelPtyAdvances" decimals="INF" unitRef="USD"> 41582 </fil:NotesAndAdvancesDueToRelatedParties>
<fil:NotesPayableRelatedPartiesOther contextRef="I220531_ShortTermDebtType-AdvancesDaCostaManagement" decimals="INF" unitRef="USD"> 3967 </fil:NotesPayableRelatedPartiesOther>
<fil:NotesPayableRelatedPartiesOther contextRef="I210531_ShortTermDebtType-AdvancesDaCostaManagement" decimals="INF" unitRef="USD"> 4156 </fil:NotesPayableRelatedPartiesOther>
<fil:NotesPayableRelatedPartiesOther contextRef="I220531_ShortTermDebtType-BrekTech" decimals="INF" unitRef="USD"> 11860 </fil:NotesPayableRelatedPartiesOther>
<fil:NotesPayableRelatedPartiesOther contextRef="I210531_ShortTermDebtType-BrekTech" decimals="INF" unitRef="USD"> 12426 </fil:NotesPayableRelatedPartiesOther>
<fil:NotesPayableRelatedPartiesOther contextRef="I220531_ShortTermDebtType-AdvancesFromDavidJeffs" decimals="INF" unitRef="USD"> 25000 </fil:NotesPayableRelatedPartiesOther>
<fil:NotesPayableRelatedPartiesOther contextRef="I210531_ShortTermDebtType-AdvancesFromDavidJeffs" decimals="INF" unitRef="USD"> 25000 </fil:NotesPayableRelatedPartiesOther>
<us-gaap:OtherCurrentAssetsTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 5 - OTHER CURRENT ASSETS</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, other current assets consisted of $8,189 in prepaid expenses (May 31, 2021 - $17,871) and $8,775 in receivables associated with GST Cell MedX Canada paid on the taxable supplies (May 31, 2021 - $12,423).</p>
</us-gaap:OtherCurrentAssetsTextBlock>
<us-gaap:OtherAssetsCurrent contextRef="I220531_FvByAssetClass-PrepaidExpenses" decimals="INF" unitRef="USD"> 8189 </us-gaap:OtherAssetsCurrent>
<us-gaap:OtherAssetsCurrent contextRef="I210531_FvByAssetClass-PrepaidExpenses" decimals="INF" unitRef="USD"> 17871 </us-gaap:OtherAssetsCurrent>
<us-gaap:OtherAssetsCurrent contextRef="I220531_FvByAssetClass-RecvAssociatedWithGstCellMedxCanada" decimals="INF" unitRef="USD"> 8775 </us-gaap:OtherAssetsCurrent>
<us-gaap:OtherAssetsCurrent contextRef="I210531_FvByAssetClass-RecvAssociatedWithGstCellMedxCanada" decimals="INF" unitRef="USD"> 12423 </us-gaap:OtherAssetsCurrent>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 6 - EQUIPMENT</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Changes in the net book value of the equipment at May 31, 2022 and 2021 are as follows:</p> <p style="font:10pt Times New Roman;margin:0"> </p> <table style="border-collapse:collapse;width:85%"><tr><td style="border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="2" style="width:26.2%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2022</b></p> </td><td style="border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="2" style="border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Book value, beginning of the year</p> </td><td style="background-color:#DBE5F1;width:5.66%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,195</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,836</p> </td></tr> <tr><td valign="top"><p style="font:10pt Times New Roman;margin:0">Changes during the period</p> </td><td style="width:5.66%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,574</p> </td></tr> <tr><td style="background-color:#DBE5F1" valign="top"><p style="font:10pt Times New Roman;margin:0">Amortization</p> </td><td style="background-color:#DBE5F1;width:5.66%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,145)</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,434)</p> </td></tr> <tr><td style="border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Foreign exchange</p> </td><td style="width:5.66%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(50)</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">219</p> </td></tr> <tr><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Book value, end of the year</p> </td><td style="background-color:#DBE5F1;width:5.66%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,195</p> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0"> </p> <table style="border-collapse:collapse;width:85%"><tr><td style="border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="2" style="width:26.2%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2022</b></p> </td><td style="border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="2" style="border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Book value, beginning of the year</p> </td><td style="background-color:#DBE5F1;width:5.66%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,195</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,836</p> </td></tr> <tr><td valign="top"><p style="font:10pt Times New Roman;margin:0">Changes during the period</p> </td><td style="width:5.66%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,574</p> </td></tr> <tr><td style="background-color:#DBE5F1" valign="top"><p style="font:10pt Times New Roman;margin:0">Amortization</p> </td><td style="background-color:#DBE5F1;width:5.66%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,145)</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,434)</p> </td></tr> <tr><td style="border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Foreign exchange</p> </td><td style="width:5.66%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(50)</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">219</p> </td></tr> <tr><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">Book value, end of the year</p> </td><td style="background-color:#DBE5F1;width:5.66%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,195</p> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="I210531" decimals="INF" unitRef="USD"> 1195 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="I200531" decimals="INF" unitRef="USD"> 1836 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentGrossPeriodIncreaseDecrease contextRef="D200601_210531" decimals="INF" unitRef="USD"> 1574 </us-gaap:PropertyPlantAndEquipmentGrossPeriodIncreaseDecrease>
<us-gaap:DepreciationAndAmortization contextRef="D210601_220531" decimals="INF" unitRef="USD"> 1145 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="D200601_210531" decimals="INF" unitRef="USD"> 2434 </us-gaap:DepreciationAndAmortization>
<fil:ForeignExchangeEquipmentGL contextRef="D210601_220531" decimals="INF" unitRef="USD"> -50 </fil:ForeignExchangeEquipmentGL>
<fil:ForeignExchangeEquipmentGL contextRef="D200601_210531" decimals="INF" unitRef="USD"> 219 </fil:ForeignExchangeEquipmentGL>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="I210531" decimals="INF" unitRef="USD"> 1195 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:OtherLiabilitiesDisclosureTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 7 - REVENUE</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0">During the year ended May 31, 2022, the Company’s revenue consisted of monthly subscriptions to eBalance® microcurrent treatments and sales of its eBalance® devices. During the year ended May 31, 2021, the Company’s revenue consisted of monthly subscriptions to eBalance® microcurrent treatments. Following are the details of revenue and associated costs:</p> <p style="font:10pt Times New Roman;margin:0"> </p> <table style="border-collapse:collapse;width:91.46%"><tr><td style="width:59.8%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="5" style="width:40.2%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended May 31,</b></p> </td></tr> <tr><td style="width:59.8%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="2" style="width:17%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>2022</b></p> </td><td style="width:6.58%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="2" style="width:16.62%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:59.8%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Sales of eBalance<span style="vertical-align:super">®</span> devices</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.96%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,387</p> </td><td style="background-color:#DBE5F1;width:6.58%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.76%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.86%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> <tr><td style="width:59.8%" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Monthly subscriptions</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.96%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">3,678</p> </td><td style="width:6.58%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.76%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.86%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">6,762</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:59.8%" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Cost of eBalance<span style="vertical-align:super">®</span> devices</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:12.96%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,675)</p> </td><td style="background-color:#DBE5F1;width:6.58%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.76%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:12.86%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,548)</p> </td></tr> <tr><td style="width:59.8%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Royalty payable</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.96%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(357)</p> </td><td style="width:6.58%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.76%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.86%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(692)</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:59.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Gross margin</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.96%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">4,033</p> </td><td style="background-color:#DBE5F1;width:6.58%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.76%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.86%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">3,522</p> </td></tr> </table>
</us-gaap:OtherLiabilitiesDisclosureTextBlock>
<us-gaap:ScheduleOfPrincipalTransactionsRevenueTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0"> </p> <table style="border-collapse:collapse;width:91.46%"><tr><td style="width:59.8%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="5" style="width:40.2%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended May 31,</b></p> </td></tr> <tr><td style="width:59.8%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="2" style="width:17%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>2022</b></p> </td><td style="width:6.58%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="2" style="width:16.62%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:59.8%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Sales of eBalance<span style="vertical-align:super">®</span> devices</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.96%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,387</p> </td><td style="background-color:#DBE5F1;width:6.58%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.76%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.86%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> <tr><td style="width:59.8%" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Monthly subscriptions</p> </td><td valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.96%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">3,678</p> </td><td style="width:6.58%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.76%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.86%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">6,762</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:59.8%" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Cost of eBalance<span style="vertical-align:super">®</span> devices</p> </td><td style="background-color:#DBE5F1" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:12.96%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,675)</p> </td><td style="background-color:#DBE5F1;width:6.58%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.76%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:12.86%" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,548)</p> </td></tr> <tr><td style="width:59.8%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Royalty payable</p> </td><td style="border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.96%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(357)</p> </td><td style="width:6.58%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:3.76%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:12.86%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(692)</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:59.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Gross margin</p> </td><td style="background-color:#DBE5F1;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.96%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">4,033</p> </td><td style="background-color:#DBE5F1;width:6.58%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:3.76%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:12.86%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">3,522</p> </td></tr> </table>
</us-gaap:ScheduleOfPrincipalTransactionsRevenueTextBlock>
<us-gaap:Revenues contextRef="D210601_220531_IncomeStLocation-SalesOfEbalanceDevices" decimals="INF" unitRef="USD"> 2387 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="D210601_220531_IncomeStLocation-MolySubsc" decimals="INF" unitRef="USD"> 3678 </us-gaap:Revenues>
<us-gaap:Revenues contextRef="D200601_210531_IncomeStLocation-MolySubsc" decimals="INF" unitRef="USD"> 6762 </us-gaap:Revenues>
<us-gaap:CostOfGoodsAndServicesSold contextRef="D210601_220531_IncomeStLocation-CostOfEbalanceDevices" decimals="INF" unitRef="USD"> 1675 </us-gaap:CostOfGoodsAndServicesSold>
<us-gaap:CostOfGoodsAndServicesSold contextRef="D200601_210531_IncomeStLocation-CostOfEbalanceDevices" decimals="INF" unitRef="USD"> 2548 </us-gaap:CostOfGoodsAndServicesSold>
<us-gaap:CostOfGoodsAndServicesSold contextRef="D210601_220531_IncomeStLocation-RoyaltyPayForEbalanceDevices" decimals="INF" unitRef="USD"> 357 </us-gaap:CostOfGoodsAndServicesSold>
<us-gaap:CostOfGoodsAndServicesSold contextRef="D200601_210531_IncomeStLocation-RoyaltyPayForEbalanceDevices" decimals="INF" unitRef="USD"> 692 </us-gaap:CostOfGoodsAndServicesSold>
<us-gaap:GrossProfit contextRef="D210601_220531" decimals="INF" unitRef="USD"> 4033 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="D200601_210531" decimals="INF" unitRef="USD"> 3522 </us-gaap:GrossProfit>
<us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 8 - NOTES AND ADVANCES PAYABLE</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company owed a total of $110,888 under 6% notes payable which were due on demand (May 31, 2021 - $105,831). During the year ended May 31, 2022, the Company recorded $6,448 in interest on these loans (May 31, 2021 - $5,059).</p>
</us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock>
<us-gaap:NotesPayable contextRef="I220531" decimals="INF" unitRef="USD"> 110888 </us-gaap:NotesPayable>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I220531_ShortTermDebtType-NotesAndAdvancesNotRelated" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<us-gaap:NotesPayable contextRef="I210531" decimals="INF" unitRef="USD"> 105831 </us-gaap:NotesPayable>
<us-gaap:InterestExpense contextRef="D210601_220531_ShortTermDebtType-NotesAndAdvancesNotRelated" decimals="INF" unitRef="USD"> 6448 </us-gaap:InterestExpense>
<us-gaap:InterestExpense contextRef="D200601_210531_ShortTermDebtType-NotesAndAdvancesNotRelated" decimals="INF" unitRef="USD"> 5059 </us-gaap:InterestExpense>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 9 - STOCKHOLDERS' DEFICIT</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Common stock issued during the year ended May 31, 2022</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On August 9, 2021, the Company issued 400,000 shares of its common stock as part of a non-brokered private placement for total proceeds of $100,000.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">During the year ended May 31, 2022, the Company issued 300,000 shares on exercise of warrants for total proceeds of $60,000.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">During the year ended May 31, 2022, the Company issued 149,999 shares for services with a fair value of $37,075.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Common stock issued during the year ended May 31, 2021</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On July 30, 2020, the Company issued 988,000 units of its common stock for gross proceeds of $247,000, of which $80,000 were received during the year ended May 31, 2020. Each unit consisted of one common share of the Company and one warrant allowing its holder to acquire an additional common share at $0.35 until January 30, 2021, and at $0.50 per share from January 30, 2021 to July 30, 2022.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On August 13, 2020, the Company issued 1,250,000 shares of its common stock to Ms. Arnett, the Company’s 10% shareholder, on the exercise of 1,250,000 options at $0.05 per option. Ms. Arnett chose to apply $62,500 the Company owed to her against the exercise price of the shares. Ms. Arnett transferred the remaining $24,712 the Company owed to her as at August 13, 2020, to Mr. Hargreaves, the Company’s director and VP; Technology and Operations, in a private transaction.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On August 13, 2020, the Company issued 1,234,855 shares of its common stock to Mr. Hargreaves, the Company’s VP; Technology and Operations, on the exercise of 1,234,855 shares at $0.05 per option. Mr. Hargreaves chose to apply $61,743 the Company owed to him against the exercise price of the shares.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On May 3, 2021, the Company and its debt holders entered into letter agreements to convert a total of $481,327 the Company owed to them under 6% notes payable and $48,250 the Company owed under non-interest-bearing advances payable into 2,484,500 shares of the Company’s common stock at a deemed price of $0.20 per common share. At the time of conversion, the Company’s common shares were valued at $0.275, therefore the Company recorded $153,661 as loss on conversion of debt. The shares were issued on May 25, 2021.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On May 25, 2021, the Company issued 200,000 shares of its common stock as part of a non-brokered private placement for total proceeds of $40,000.</p> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Options</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The changes in the number of stock options outstanding during the years ended May 31, 2022 and 2021 are as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:99%"><tr><td style="width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td colspan="3" style="width:145.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2022</b></p> </td><td style="width:15pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="3" style="width:139.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2021</b></p> </td></tr> <tr><td style="width:163.25pt;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td style="width:70.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>options</b></p> </td><td colspan="2" style="width:75.25pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td style="width:63.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>options</b></p> </td><td colspan="2" style="width:76.55pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options outstanding, beginning</p> </td><td style="background-color:#DBE5F1;width:70.05pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td><td style="background-color:#DBE5F1;width:32.6pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">7,050,000</p> </td><td style="background-color:#DBE5F1;width:33.9pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.24</p> </td></tr> <tr><td style="width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options exercised</p> </td><td style="width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">n/a</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,484,855)</p> </td><td style="width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.05</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options cancelled</p> </td><td style="background-color:#DBE5F1;width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-1.4pt;text-align:right">(500,000)</p> </td><td style="background-color:#DBE5F1;width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,015,145)</p> </td><td style="background-color:#DBE5F1;width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td></tr> <tr><td style="width:163.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options outstanding, ending</p> </td><td style="width:70.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,050,000</p> </td><td style="width:32.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td><td style="width:33.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Details of options outstanding and exercisable as at May 31, 2022, are as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:98.88%"><tr><td style="width:35.36%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0"><b>Number of options outstanding</b></p> <p style="font:10pt Times New Roman;margin:0"><b>and exercisable</b></p> </td><td style="width:14.26%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Exercise</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>price</b></p> </td><td style="width:24.7%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Grant date</b></p> </td><td style="width:25.68%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Expiry date</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:35.36%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">2,050,000</p> </td><td style="background-color:#DBE5F1;width:14.26%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">$0.35</p> </td><td style="background-color:#DBE5F1;width:24.7%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">August 24, 2017</p> </td><td style="background-color:#DBE5F1;width:25.68%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">August 23, 2022</p> </td></tr> <tr><td style="width:35.36%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">2,050,000</p> </td><td style="width:14.26%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">$0.35</p> </td><td style="width:24.7%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td style="width:25.68%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0;text-indent:-54pt;margin-left:72pt;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">At May 31, 2022, the weighted average remaining contractual life of the stock options outstanding was 0.23 years.</p> <p style="font:10pt Times New Roman;margin:0">  </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Warrants</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The changes in the number of warrants outstanding during the years ended May 31, 2022, and 2021, are as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:99%"><tr><td style="width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td colspan="3" style="width:145.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2022</b></p> </td><td style="width:15pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="3" style="width:139.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2021</b></p> </td></tr> <tr><td style="width:163.25pt;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td style="width:70.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>warrants</b></p> </td><td colspan="2" style="width:75.25pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td style="width:63.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>warrants</b></p> </td><td colspan="2" style="width:76.55pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants outstanding, beginning</p> </td><td style="background-color:#DBE5F1;width:70.05pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td><td style="background-color:#DBE5F1;width:32.6pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.02</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">18,864,605</p> </td><td style="background-color:#DBE5F1;width:33.9pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.94</p> </td></tr> <tr><td style="width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants issued</p> </td><td style="width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">n/a</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">988,000</p> </td><td style="width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.50</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants exercised</p> </td><td style="background-color:#DBE5F1;width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(300,000)</p> </td><td style="background-color:#DBE5F1;width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.20</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="background-color:#DBE5F1;width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">n/a</p> </td></tr> <tr><td style="width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants expired</p> </td><td style="width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(12,844,605)</p> </td><td style="width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.12</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(3,720,000)</p> </td><td style="width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.10</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants outstanding, ending</p> </td><td style="background-color:#DBE5F1;width:70.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,988,000</p> </td><td style="background-color:#DBE5F1;width:32.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.67</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td><td style="background-color:#DBE5F1;width:33.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.02</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Details of warrants outstanding as at May 31, 2022, are as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:100%;margin-left:0.9pt"><tr><td style="width:21.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0"><b>warrants</b></p> <p style="font:10pt Times New Roman;margin:0"><b>exercisable</b></p> </td><td colspan="2" style="width:17.94%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Grant date</b></p> </td><td style="width:59.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Exercise price</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:21.8%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0">1,000,000</p> </td><td style="background-color:#DBE5F1;width:17.78%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0">January 29, 2020</p> </td><td colspan="3" style="background-color:#DBE5F1;width:60.42%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">$0.50 expiring on March 12, 2023</p> </td></tr> <tr><td style="width:21.8%" valign="bottom"><p style="font:10pt Times New Roman;margin:0">1,000,000</p> </td><td style="width:17.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0">January 29, 2020</p> </td><td colspan="3" style="width:60.42%" valign="top"><p style="font:10pt Times New Roman;margin:0">$1.00 expiring on March 12, 2023</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:21.8%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">988,000</p> </td><td style="background-color:#DBE5F1;width:17.78%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">July 30, 2020</p> </td><td colspan="3" style="background-color:#DBE5F1;width:60.42%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">$0.50 expiring on July 30, 2022</p> </td></tr> <tr><td style="width:21.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0">2,988,000</p> </td><td style="width:17.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="3" style="width:60.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">At May 31, 2022, the weighted average life and exercise price of the warrants was 0.58 years and $0.67, respectively.</p>
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<us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="D210601_220531" decimals="INF" unitRef="Shares"> 300000 </us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="D210601_220531" decimals="INF" unitRef="USD"> 60000 </us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
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<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="D210601_220531" decimals="INF" unitRef="USD"> 37075 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-StockIssuedForCashJuly302020" decimals="INF" unitRef="Shares"> 988000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="D190601_200531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-StockIssuedForCashJuly302020" decimals="INF" unitRef="USD"> 80000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="I210130_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-WarrantsGrantedJuly3020" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="I210130_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-WarrantsGrantedJuly3020202" decimals="INF" unitRef="UsdPerShare"> 0.50 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug132020" decimals="INF" unitRef="Shares"> 1250000 </us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug132020" decimals="INF" unitRef="Shares"> 1250000 </us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug132020" decimals="INF" unitRef="UsdPerShare"> 0.05 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug132020" decimals="INF" unitRef="USD"> 62500 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug1320202" decimals="INF" unitRef="Shares"> 1234855 </us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
<us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug1320202" decimals="INF" unitRef="Shares"> 1234855 </us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug1320202" decimals="INF" unitRef="UsdPerShare"> 0.05 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-ExerciseOfOptionsAug1320202" decimals="INF" unitRef="USD"> 61743 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-DebtConversionMay32021" decimals="INF" unitRef="USD"> 481327 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-DebtConversionMay320212" decimals="INF" unitRef="USD"> 48250 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:DebtConversionConvertedInstrumentSharesIssued1 contextRef="D200601_210531" decimals="INF" unitRef="Shares"> 2484500 </us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
<us-gaap:ExtinguishmentOfDebtGainLossNetOfTax contextRef="D200601_210531" decimals="INF" unitRef="USD"> 153661 </us-gaap:ExtinguishmentOfDebtGainLossNetOfTax>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-PrivatePlacementMay252021" decimals="INF" unitRef="Shares"> 200000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-PrivatePlacementMay252021" decimals="INF" unitRef="USD"> 40000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:99%"><tr><td style="width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td colspan="3" style="width:145.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2022</b></p> </td><td style="width:15pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="3" style="width:139.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2021</b></p> </td></tr> <tr><td style="width:163.25pt;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td style="width:70.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>options</b></p> </td><td colspan="2" style="width:75.25pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td style="width:63.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>options</b></p> </td><td colspan="2" style="width:76.55pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options outstanding, beginning</p> </td><td style="background-color:#DBE5F1;width:70.05pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td><td style="background-color:#DBE5F1;width:32.6pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">7,050,000</p> </td><td style="background-color:#DBE5F1;width:33.9pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.24</p> </td></tr> <tr><td style="width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options exercised</p> </td><td style="width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">n/a</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,484,855)</p> </td><td style="width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.05</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options cancelled</p> </td><td style="background-color:#DBE5F1;width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-1.4pt;text-align:right">(500,000)</p> </td><td style="background-color:#DBE5F1;width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(2,015,145)</p> </td><td style="background-color:#DBE5F1;width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td></tr> <tr><td style="width:163.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Options outstanding, ending</p> </td><td style="width:70.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,050,000</p> </td><td style="width:32.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,550,000</p> </td><td style="width:33.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.35</p> </td></tr> </table>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I210531" decimals="INF" unitRef="Shares"> 2550000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="I210531" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I200531" decimals="INF" unitRef="Shares"> 7050000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="I200531" decimals="INF" unitRef="UsdPerShare"> 0.24 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-OptionsExercised" decimals="INF" unitRef="Shares"> -2484855 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="D200601_210531" decimals="INF" unitRef="UsdPerShare"> 0.05 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease contextRef="D210601_220531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-OptionsExpired" decimals="INF" unitRef="Shares"> -500000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="D210601_220531" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease contextRef="D200601_210531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-OptionsExpired" decimals="INF" unitRef="Shares"> -2015145 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecrease>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="D200601_210531" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I220531" decimals="INF" unitRef="Shares"> 2050000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="I220531" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I210531" decimals="INF" unitRef="Shares"> 2550000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="I210531" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:98.88%"><tr><td style="width:35.36%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0"><b>Number of options outstanding</b></p> <p style="font:10pt Times New Roman;margin:0"><b>and exercisable</b></p> </td><td style="width:14.26%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Exercise</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>price</b></p> </td><td style="width:24.7%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Grant date</b></p> </td><td style="width:25.68%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Expiry date</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:35.36%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">2,050,000</p> </td><td style="background-color:#DBE5F1;width:14.26%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">$0.35</p> </td><td style="background-color:#DBE5F1;width:24.7%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">August 24, 2017</p> </td><td style="background-color:#DBE5F1;width:25.68%;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">August 23, 2022</p> </td></tr> <tr><td style="width:35.36%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">2,050,000</p> </td><td style="width:14.26%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center">$0.35</p> </td><td style="width:24.7%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td style="width:25.68%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td></tr> </table>
</us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="I220531" decimals="INF" unitRef="Shares"> 2050000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="D210601_220531" decimals="INF" unitRef="UsdPerShare"> 0.35 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
<fil:ScheduleOfWarrantActivityTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:99%"><tr><td style="width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td colspan="3" style="width:145.3pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2022</b></p> </td><td style="width:15pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td colspan="3" style="width:139.75pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Year ended</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>May 31, 2021</b></p> </td></tr> <tr><td style="width:163.25pt;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> </td><td style="width:70.05pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>warrants</b></p> </td><td colspan="2" style="width:75.25pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"> </p> </td><td style="width:63.2pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>warrants</b></p> </td><td colspan="2" style="width:76.55pt;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:center"><b>Weighted</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>average</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:center"><b>exercise price</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants outstanding, beginning</p> </td><td style="background-color:#DBE5F1;width:70.05pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td><td style="background-color:#DBE5F1;width:32.6pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.02</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">18,864,605</p> </td><td style="background-color:#DBE5F1;width:33.9pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.94</p> </td></tr> <tr><td style="width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants issued</p> </td><td style="width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">n/a</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">988,000</p> </td><td style="width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.50</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants exercised</p> </td><td style="background-color:#DBE5F1;width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(300,000)</p> </td><td style="background-color:#DBE5F1;width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.20</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="background-color:#DBE5F1;width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">n/a</p> </td></tr> <tr><td style="width:163.25pt" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants expired</p> </td><td style="width:70.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(12,844,605)</p> </td><td style="width:32.6pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.12</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:63.2pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(3,720,000)</p> </td><td style="width:33.9pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:42.65pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.10</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:163.25pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Warrants outstanding, ending</p> </td><td style="background-color:#DBE5F1;width:70.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">2,988,000</p> </td><td style="background-color:#DBE5F1;width:32.6pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">0.67</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:63.2pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">16,132,605</p> </td><td style="background-color:#DBE5F1;width:33.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:42.65pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1.02</p> </td></tr> </table>
</fil:ScheduleOfWarrantActivityTextBlock>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="I210531" decimals="INF" unitRef="Shares"> 16132605 </us-gaap:ClassOfWarrantOrRightOutstanding>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="I200531" decimals="INF" unitRef="Shares"> 18864605 </us-gaap:ClassOfWarrantOrRightOutstanding>
<fil:WarrantsIssued contextRef="D210601_220531" decimals="128" unitRef="Shares"> 0 </fil:WarrantsIssued>
<fil:WarrantsIssued contextRef="D200601_210531" decimals="INF" unitRef="Shares"> 988000 </fil:WarrantsIssued>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised contextRef="D210601_220531" decimals="INF" unitRef="Shares"> 300000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised contextRef="D200601_210531" decimals="128" unitRef="Shares"> 0 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations contextRef="D210601_220531" decimals="INF" unitRef="Shares"> 12844605 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations contextRef="D200601_210531" decimals="INF" unitRef="Shares"> 3720000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="I220531" decimals="INF" unitRef="Shares"> 2988000 </us-gaap:ClassOfWarrantOrRightOutstanding>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="I210531" decimals="INF" unitRef="Shares"> 16132605 </us-gaap:ClassOfWarrantOrRightOutstanding>
<us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:100%;margin-left:0.9pt"><tr><td style="width:21.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0"><b>Number of</b></p> <p style="font:10pt Times New Roman;margin:0"><b>warrants</b></p> <p style="font:10pt Times New Roman;margin:0"><b>exercisable</b></p> </td><td colspan="2" style="width:17.94%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Grant date</b></p> </td><td style="width:59.8%;border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>Exercise price</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:21.8%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0">1,000,000</p> </td><td style="background-color:#DBE5F1;width:17.78%;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0">January 29, 2020</p> </td><td colspan="3" style="background-color:#DBE5F1;width:60.42%;border-top:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">$0.50 expiring on March 12, 2023</p> </td></tr> <tr><td style="width:21.8%" valign="bottom"><p style="font:10pt Times New Roman;margin:0">1,000,000</p> </td><td style="width:17.78%" valign="bottom"><p style="font:10pt Times New Roman;margin:0">January 29, 2020</p> </td><td colspan="3" style="width:60.42%" valign="top"><p style="font:10pt Times New Roman;margin:0">$1.00 expiring on March 12, 2023</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:21.8%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">988,000</p> </td><td style="background-color:#DBE5F1;width:17.78%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">July 30, 2020</p> </td><td colspan="3" style="background-color:#DBE5F1;width:60.42%;border-bottom:0.5pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0">$0.50 expiring on July 30, 2022</p> </td></tr> <tr><td style="width:21.8%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0">2,988,000</p> </td><td style="width:17.78%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0"> </p> </td><td colspan="3" style="width:60.42%;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0"> </p> </td></tr> </table>
</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
<fil:NumberOfWarrantsExercisable contextRef="I220531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-WarrantsGrantedJan2920201" decimals="INF" unitRef="Shares"> 1000000 </fil:NumberOfWarrantsExercisable>
<fil:NumberOfWarrantsExercisable contextRef="I220531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-WarrantsGrantedJan2920202" decimals="INF" unitRef="Shares"> 1000000 </fil:NumberOfWarrantsExercisable>
<fil:NumberOfWarrantsExercisable contextRef="I220531_DeferredCompensationArrangementWithIndividualExcludingShareBasedPmtAndPostretirementBenefitsByTypeOfDeferredCompensation-WarrantsGrantedJuly3020" decimals="INF" unitRef="Shares"> 988000 </fil:NumberOfWarrantsExercisable>
<fil:NumberOfWarrantsExercisable contextRef="I220531" decimals="INF" unitRef="Shares"> 2988000 </fil:NumberOfWarrantsExercisable>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 10 - INCOME TAXES</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The reported income taxes differ from the amounts obtained by applying statutory rates to the loss before income taxes as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:95.58%"><tr><td style="width:241.4pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"/><td colspan="2" style="width:88.45pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:20.35pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:97.1pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Net loss</p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:64.05pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(697,379)</p> </td><td style="background-color:#DBE5F1;width:20.35pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:72.7pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(910,836)</p> </td></tr> <tr><td style="width:241.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Statutory tax rate</p> </td><td style="width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:64.05pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">21%</p> </td><td style="width:20.35pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:72.7pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">21%</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Expected income tax recovery</p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:64.05pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(146,450)</p> </td><td style="background-color:#DBE5F1;width:20.35pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:72.7pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(191,276)</p> </td></tr> <tr><td style="width:241.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Effect of foreign exchange</p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:64.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(28,000)</p> </td><td style="width:20.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:72.7pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">1,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Difference in statutory tax rate</p> </td><td style="background-color:#DBE5F1;width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:64.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(15,550)</p> </td><td style="background-color:#DBE5F1;width:20.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:72.7pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(21,724)</p> </td></tr> <tr><td style="width:241.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Permanent difference and other</p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:64.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">90,000</p> </td><td style="width:20.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:72.7pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;color:#000000;text-align:right">(192,000)</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Change in unrecognized deductible temporary differences</p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:64.05pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">100,000</p> </td><td style="background-color:#DBE5F1;width:20.35pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:72.7pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">404,000</p> </td></tr> <tr><td style="width:241.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Total income tax expense (recovery)</p> </td><td style="width:24.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:64.05pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:20.35pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:72.7pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0"> </p> <p style="font:10pt Times New Roman;margin:0">The Company’s tax-effected future income tax assets and liabilities are estimated as follows:</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:80%"><tr><td style="width:185.4pt;border-top:0.25pt solid #000000" valign="bottom"/><td colspan="2" style="width:91.15pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:15pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:82.85pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:185.4pt;border-top:0.25pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Deferred income tax assets (liabilities)</p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:68.35pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:15pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:60.05pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td></tr> <tr><td style="width:185.4pt" valign="top"><p style="font:10pt Times New Roman;margin:0;margin-left:9pt;text-align:justify">Net operating losses - US</p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:68.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,321,000</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:60.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,250,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:185.4pt" valign="top"><p style="font:10pt Times New Roman;margin:0;margin-left:9pt;text-align:justify">Net-capital losses - Canada</p> </td><td style="background-color:#DBE5F1;width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:68.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">456,000</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:60.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;color:#000000;text-align:right">359,000</p> </td></tr> <tr><td style="width:185.4pt" valign="top"><p style="font:10pt Times New Roman;margin:0;margin-left:9pt;text-align:justify">Equipment</p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:68.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,000</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:60.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">73,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:185.4pt;border-bottom:0.25pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Less: Unrecognized deferred tax assets</p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:68.35pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,782,000)</p> </td><td style="background-color:#DBE5F1;width:15pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:60.05pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,682,000)</p> </td></tr> <tr><td style="width:185.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Net deferred income tax assets</p> </td><td style="width:22.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:68.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:22.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:60.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> </table> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">At May 31, 2022 and 2021, the Company has recorded a valuation allowance for the aggregate of its tax assets as management believes it is more likely than not that the deferred tax asset will not be realized.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company had net operating loss carry forwards in the United States of approximately $6,291,000 (2021 - $5,953,000) to reduce future federal and state taxable income. These losses may be carried forward indefinitely.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">As at May 31, 2022, the Company also had non-capital loss carry forwards of approximately $1,689,000 (2021 - $1,328,000) to reduce future Canadian taxable income. These losses expire in 2039 and 2042.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">The Company is not currently subject to any income tax examinations by any tax authority. Should a tax examination be opened, management does not anticipate any tax adjustments, if accepted, that would result in a material change to its financial position.</p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:95.58%"><tr><td style="width:241.4pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"/><td colspan="2" style="width:88.45pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:20.35pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:97.1pt;border-top:0.25pt solid #000000;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Net loss</p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:64.05pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(697,379)</p> </td><td style="background-color:#DBE5F1;width:20.35pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="background-color:#DBE5F1;width:72.7pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(910,836)</p> </td></tr> <tr><td style="width:241.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Statutory tax rate</p> </td><td style="width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:64.05pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">21%</p> </td><td style="width:20.35pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:72.7pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">21%</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Expected income tax recovery</p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:64.05pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(146,450)</p> </td><td style="background-color:#DBE5F1;width:20.35pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:72.7pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(191,276)</p> </td></tr> <tr><td style="width:241.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Effect of foreign exchange</p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:64.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(28,000)</p> </td><td style="width:20.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:72.7pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">1,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Difference in statutory tax rate</p> </td><td style="background-color:#DBE5F1;width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:64.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(15,550)</p> </td><td style="background-color:#DBE5F1;width:20.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:72.7pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">(21,724)</p> </td></tr> <tr><td style="width:241.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Permanent difference and other</p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:64.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">90,000</p> </td><td style="width:20.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:72.7pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;color:#000000;text-align:right">(192,000)</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:241.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Change in unrecognized deductible temporary differences</p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:64.05pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">100,000</p> </td><td style="background-color:#DBE5F1;width:20.35pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:24.4pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:72.7pt;border-bottom:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;margin-right:-3pt;text-align:right">404,000</p> </td></tr> <tr><td style="width:241.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Total income tax expense (recovery)</p> </td><td style="width:24.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:64.05pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:20.35pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:24.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:72.7pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> </table>
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<us-gaap:NetIncomeLoss contextRef="D210601_220531" decimals="INF" unitRef="USD"> -697379 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="D200601_210531" decimals="INF" unitRef="USD"> -910836 </us-gaap:NetIncomeLoss>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="D210601_220531" decimals="INF" unitRef="Pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="D200601_210531" decimals="INF" unitRef="Pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="D210601_220531" decimals="INF" unitRef="USD"> -146450 </us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
<us-gaap:DeferredFederalIncomeTaxExpenseBenefit contextRef="D200601_210531" decimals="INF" unitRef="USD"> -191276 </us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxReconciliationOtherReconcilingItems contextRef="D210601_220531" decimals="INF" unitRef="USD"> -28000 </us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
<us-gaap:IncomeTaxReconciliationOtherReconcilingItems contextRef="D200601_210531" decimals="INF" unitRef="USD"> 1000 </us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
<us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="D210601_220531" decimals="INF" unitRef="USD"> -15550 </us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
<us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="D200601_210531" decimals="INF" unitRef="USD"> -21724 </us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
<us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="D210601_220531" decimals="INF" unitRef="USD"> 90000 </us-gaap:IncomeTaxReconciliationOtherAdjustments>
<us-gaap:IncomeTaxReconciliationOtherAdjustments contextRef="D200601_210531" decimals="INF" unitRef="USD"> -192000 </us-gaap:IncomeTaxReconciliationOtherAdjustments>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="D210601_220531" decimals="INF" unitRef="USD"> 100000 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="D200601_210531" decimals="INF" unitRef="USD"> 404000 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <table style="border-collapse:collapse;width:80%"><tr><td style="width:185.4pt;border-top:0.25pt solid #000000" valign="bottom"/><td colspan="2" style="width:91.15pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2022</b></p> </td><td style="width:15pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td colspan="2" style="width:82.85pt;border-top:0.25pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"><b>May 31, 2021</b></p> </td></tr> <tr><td style="background-color:#DBE5F1;width:185.4pt;border-top:0.25pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Deferred income tax assets (liabilities)</p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:68.35pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:15pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:60.05pt;border-top:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td></tr> <tr><td style="width:185.4pt" valign="top"><p style="font:10pt Times New Roman;margin:0;margin-left:9pt;text-align:justify">Net operating losses - US</p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:68.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,321,000</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:60.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">1,250,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:185.4pt" valign="top"><p style="font:10pt Times New Roman;margin:0;margin-left:9pt;text-align:justify">Net-capital losses - Canada</p> </td><td style="background-color:#DBE5F1;width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:68.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">456,000</p> </td><td style="background-color:#DBE5F1;width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:60.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;color:#000000;text-align:right">359,000</p> </td></tr> <tr><td style="width:185.4pt" valign="top"><p style="font:10pt Times New Roman;margin:0;margin-left:9pt;text-align:justify">Equipment</p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:68.35pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">5,000</p> </td><td style="width:15pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:22.8pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:60.05pt" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">73,000</p> </td></tr> <tr><td style="background-color:#DBE5F1;width:185.4pt;border-bottom:0.25pt solid #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Less: Unrecognized deferred tax assets</p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:68.35pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,782,000)</p> </td><td style="background-color:#DBE5F1;width:15pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:22.8pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="background-color:#DBE5F1;width:60.05pt;border-bottom:0.5pt solid #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">(1,682,000)</p> </td></tr> <tr><td style="width:185.4pt;border-top:0.25pt solid #000000;border-bottom:3px double #000000" valign="top"><p style="font:10pt Times New Roman;margin:0;text-align:justify">Net deferred income tax assets</p> </td><td style="width:22.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:68.35pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td><td style="width:15pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right"> </p> </td><td style="width:22.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">$</p> </td><td style="width:60.05pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000" valign="bottom"><p style="font:10pt Times New Roman;margin:0;text-align:right">-</p> </td></tr> </table>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="I220531" decimals="INF" unitRef="USD"> 1321000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic contextRef="I210531" decimals="INF" unitRef="USD"> 1250000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsDomestic>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="I220531" decimals="INF" unitRef="USD"> 456000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="I210531" decimals="INF" unitRef="USD"> 359000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
<us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="I220531" decimals="INF" unitRef="USD"> 5000 </us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
<us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="I210531" decimals="INF" unitRef="USD"> 73000 </us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="I220531" decimals="INF" unitRef="USD"> 1782000 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="I210531" decimals="INF" unitRef="USD"> 1682000 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsNet contextRef="I220531" decimals="128" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="I210531" decimals="128" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:OperatingLossCarryforwards contextRef="I220531" decimals="INF" unitRef="USD"> 6291000 </us-gaap:OperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwards contextRef="I210531" decimals="INF" unitRef="USD"> 5953000 </us-gaap:OperatingLossCarryforwards>
<fil:NetOperatingLossesWhichMayBeCarriedForwardForeign contextRef="I220531" decimals="INF" unitRef="USD"> 1689000 </fil:NetOperatingLossesWhichMayBeCarriedForwardForeign>
<fil:NetOperatingLossesWhichMayBeCarriedForwardForeign contextRef="I210531" decimals="INF" unitRef="USD"> 1328000 </fil:NetOperatingLossesWhichMayBeCarriedForwardForeign>
<us-gaap:SubsequentEventsTextBlock contextRef="D210601_220531">
<p style="font:10pt Times New Roman;margin:0;text-align:justify"><b>NOTE 11 - SUBSEQUENT EVENTS</b></p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On October 11, 2022, the Company and Mr. Jeffs agreed to consolidate the loans Mr. Jeffs advanced to the Company between August 28, 2019 and October 11, 2022, totaling approximately USD$539,325. In addition, the Company agreed to secure the amounts outstanding under the amended loans by granting to Mr. Jeffs a security interest over the Company’s eBalance® Technology and any and all products developed by the Company and its Subsidiary, that are based on the eBalance® Technology, as well as all eBalance® trademarks and certifications which the Company and its Subsidiary have been granted. The amounts and accrued interest on the loans continue to be due on demand and accumulate annual interest at 6% compounded monthly.</p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">Subsequent to May 31, 2022, the Company entered into several loan agreements with Mr. Jeffs for a total of $169,987 (of which, $99,000 were included in $539,325 consolidation). The loans bear interest at 6% per annum compounded monthly, are payable on demand, and are secured by the Company’s eBalance® Technology and any and all products that are based on the eBalance® Technology, as well as all eBalance® trademarks and certifications which the Company and its Subsidiary have been granted.  </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify"> </p> <p style="font:10pt Times New Roman;margin:0;text-align:justify">On January 24, 2023, the Company entered into two separate loan agreements for a total of $60,000. The loans bear interest at 10% per annum compounded monthly, are unsecured, and payable on April 24, 2023.</p>
</us-gaap:SubsequentEventsTextBlock>
<fil:ConsolidationOfLoans contextRef="D221001_230327_ShortTermDebtType-N3RelPtyLoansPayJeffs" decimals="INF" unitRef="USD"> 539325 </fil:ConsolidationOfLoans>
<us-gaap:ProceedsFromNotesPayable contextRef="D221001_230327_ShortTermDebtType-N3RelPtyLoansPayJeffs" decimals="INF" unitRef="USD"> 169987 </us-gaap:ProceedsFromNotesPayable>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I230327_ShortTermDebtType-N3RelPtyLoansPayJeffs" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
<us-gaap:ProceedsFromNotesPayable contextRef="D221001_230327_ShortTermDebtType-LoansOther" decimals="INF" unitRef="USD"> 60000 </us-gaap:ProceedsFromNotesPayable>
<us-gaap:ShortTermDebtPercentageBearingFixedInterestRate contextRef="I230327_ShortTermDebtType-LoansOther" decimals="INF" unitRef="Pure"> 0.10 </us-gaap:ShortTermDebtPercentageBearingFixedInterestRate>
</xbrl>

7 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/15/24  Cell MedX Corp.                   10-Q        2/29/24   53:2.7M                                   Empire Stock Transf… Inc
 1/16/24  Cell MedX Corp.                   10-Q       11/30/23   46:2.3M                                   Empire Stock Transf… Inc
10/16/23  Cell MedX Corp.                   10-Q        8/31/23   42:1.9M                                   Empire Stock Transf… Inc
 9/01/23  Cell MedX Corp.                   10-K        5/31/23   73:3.2M                                   Empire Stock Transf… Inc
 6/29/23  Cell MedX Corp.                   10-Q        2/28/23   53:2.5M                                   Empire Stock Transf… Inc
 5/19/23  Cell MedX Corp.                   10-Q       11/30/22   53:2.4M                                   Empire Stock Transf… Inc
 4/19/23  Cell MedX Corp.                   10-Q        8/31/22   51:2.2M                                   Empire Stock Transf… Inc

22 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/18/22  Cell MedX Corp.                   8-K:1,7,8,910/11/22   17:284K                                   Empire Stock Transf… Inc
 4/11/22  Cell MedX Corp.                   10-Q        2/28/22   56:2.5M                                   Empire Stock Transf… Inc
 1/12/22  Cell MedX Corp.                   10-Q       11/30/21   54:2.4M                                   Empire Stock Transf… Inc
 8/30/21  Cell MedX Corp.                   10-K        5/31/21   83:3.7M                                   Empire Stock Transf… Inc
 5/26/21  Cell MedX Corp.                   8-K:1,3,7,9 5/24/21    4:95K                                    Empire Stock Transf… Inc
 4/09/21  Cell MedX Corp.                   10-Q        2/28/21   56:2.8M                                   Empire Stock Transf… Inc
 1/14/21  Cell MedX Corp.                   10-Q       11/30/20   53:2M                                     Empire Stock Transf… Inc
 9/15/20  Cell MedX Corp.                   10-K        5/31/20   84:2.9M                                   Empire Stock Transf… Inc
 4/14/20  Cell MedX Corp.                   10-Q        2/29/20   67:2.2M                                   Empire Stock Transf… Inc
 1/31/20  Cell MedX Corp.                   8-K:1,9     1/29/20    3:69K                                    Empire Stock Transf… Inc
 1/14/20  Cell MedX Corp.                   10-Q       11/30/19   65:2.2M                                   Empire Stock Transf… Inc
12/31/18  Cell MedX Corp.                   8-K:1,3,9  12/27/18    3:248K                                   Empire Stock Transf… Inc
 9/13/18  Cell MedX Corp.                   10-K        5/31/18   85:3M                                     Empire Stock Transf… Inc
10/17/17  Cell MedX Corp.                   10-Q        8/31/17   59:2.2M                                   Empire Stock Transf… Inc
 8/11/15  Cell MedX Corp.                   8-K:5,9     8/11/15    3:172K                                   Ideal Connection, Inc/FA
11/18/14  Cell MedX Corp.                   8-K:1,9    11/13/14    2:48K                                    Ideal Connection, Inc/FA
11/03/14  Cell MedX Corp.                   8-K:1,9    10/28/14    2:60K                                    Ideal Connection, Inc/FA
10/17/14  Cell MedX Corp.                   8-K:1,9    10/16/14    3:407K                                   Ideal Connection, Inc/FA
10/09/14  Cell MedX Corp.                   10-Q        8/31/14   37:2.9M                                   Ideal Connection, Inc/FA
 8/26/14  Cell MedX Corp.                   10-K        5/31/14   37:1.8M                                   Ideal Connection, Inc/FA
10/13/10  Cell MedX Corp.                   S-1/A                  8:1.2M                                   Toppan Merrill/FA
 7/13/10  Cell MedX Corp.                   S-1                   11:921K                                   Toppan Merrill/FA
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