GreenPower Motor (GP) 20-F/A6 Jul 212021 FY Annual report (foreign) (amended)Financial data

Company Profile

Document and Entity Information

Document and Entity Information	12 Months Ended
Document and Entity Information	Mar. 31, 2021shares
Cover [Abstract]
Entity Registrant Name	GREENPOWER MOTOR Co INC.
Entity Central Index Key	0001584547
Entity Current Reporting Status	Yes
Amendment Flag	true
Amendment Description	This Amendment No. 1 (the “Form 20-F/A”) to the Annual Report on Form 20-F of GreenPower Motor Company Inc. (“GreenPower”) for the fiscal year ended March 31, 2021 (the “Form 20-F) which was filed with the Securities and Exchange Commission (the “SEC”) on June 29, 2021, is being filed for the purpose of adding Exhibit 101 and to furnish the Interactive Data File (as defined in Rule 11 of Regulation S-T) as Exhibit 101 in accordance with Rule 405 of Regulation S-T. In addition, this Form 20-F/A is being filed for the purpose of amending the cover page of the Form 20-F to indicate that GreenPower has filed Interactive Data Files required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months. Except as described above, no changes have been made to the Original Form 20-F, and this Amendment does not amend, update or change any other items or disclosures in the Original Form 20-F. Further, this Amendment does not reflect subsequent events occurring after the filing date of the Original Form 20-F or modify or update in any way disclosures in the Original Form 20-F.
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding	20,892,560
Document Type	20-F/A
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Filer Category	Accelerated Filer
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
ICFR Auditor Attestation Flag	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Current
Cash	$ 15,096,200	$ 299,719
Restricted Cash	111,748	151,886
Accounts receivable, net of allowances	4,447,617	943,812
GST receivable	91,755	33,393
Current portion of finance lease receivables	308,505	82,501
Inventory	12,461,967	6,590,600
Prepaids and deposits	423,146	22,083
Total current assets	32,940,938	8,123,994
Non-current
Promissory note receivable	99,346	384,261
Finance lease receivables	3,613,886	1,247,790
Right of use assets	355,178	620,191
Property and equipment	2,146,576	1,739,529
Non current portion of prepaids and deposits	46,692	46,692
Deferred financing fees	416,738	1,045,221
Other assets	1	1
Total assets	39,619,355	13,207,679
Current
Line of credit		5,469,944
Accounts payable and accrued liabilities	1,294,056	1,021,738
Note payable		10,574
Deferred revenue	125,005	426,157
Current portion of warranty liability	101,294	121,944
Current portion of promissory note payable	346,166	58,038
Current portion of lease liabilities	266,042	272,468
Total current liabilities	2,132,563	7,380,863
Non-current
Loans payable to related parties		2,700,625
Payroll protection program loan	365,278
Convertible debentures		2,995,136
Lease liabilities	120,609	386,650
Warranty liability	848,457	573,203
Promissory note payable		346,158
Total liabilities	3,466,907	14,382,635
Equity (Deficit)
Share capital	61,189,736	16,892,725
Equity portion of convertible debentures		379,506
Reserves	6,677,123	5,515,639
Accumulated other comprehensive loss	(89,023)	(110,192)
Accumulated deficit	(31,625,388)	(23,852,634)
Total Equity (Deficit)	36,152,448	(1,174,956)
Equity and liabilities	$ 39,619,355	$ 13,207,679

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Income Statement Abstract
Revenue	$ 11,884,578	$ 13,500,403	$ 6,082,561
Cost of Sales	8,304,438	9,447,578	4,224,419
Gross Profit	3,580,140	4,052,825	1,858,142
Sales, general and administrative costs
Administrative fees	3,747,761	3,313,934	1,904,258
Depreciation	437,263	578,555	516,208
Product development costs	939,949	973,146	437,208
Office expense	325,324	206,035	241,824
Insurance	596,932	396,684	240,165
Professional fees	486,425	303,541	324,577
Sales and marketing	234,445	549,750	417,111
Share-based payments	2,098,761	308,106	332,741
Transportation costs	161,017	255,535	263,164
Travel, accommodation, meals and entertainment	217,023	348,524	298,328
Allowance for credit losses	333,929	46,447
Total sales, general and administrative costs	9,578,829	7,280,257	4,975,584
Loss from operations before interest, accretion and foreign exchange	(5,998,689)	(3,227,432)	(3,117,442)
Interest and accretion	(1,598,588)	(2,133,824)	(1,400,923)
Foreign exchange (loss) / gain	(193,798)	439,209	52,445
Loss from operations for the year	(7,791,075)	(4,922,047)	(4,465,920)
Other item
Write down of assets	(45,679)	(223,919)	(78,231)
Loss for the year	(7,836,754)	(5,145,966)	(4,544,151)
Other comprehensive income / (loss)
Cumulative translation reserve	21,169	(20,824)	(23,691)
Total comprehensive loss for the year	$ (7,815,585)	$ (5,166,790)	$ (4,567,842)
Loss per common share, basic and diluted (in dollars per share)	$ (0.43)	$ (0.34)	$ (0.34)
Weighted average number of common shares outstanding, basic and diluted (in shares)	18,116,129	15,207,446	13,356,665

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($)	Share Capital	Equity portion of convertible debentures	Reserves	Accumulated other comprehensive income (loss)	Accumulated Deficit	Total
Balance at Mar. 31, 2018	$ 12,686,476	$ 393,850	$ 3,233,235	$ (65,677)	$ (14,080,139)	$ 2,167,745
Balance (shares) at Mar. 31, 2018						13,312,494
Share issuance costs
Shares issued for conversion of debentures	77,818	(10,756)				$ 67,062
Shares issued for conversion of debentures (shares)						50,000
Impact of adopting IFRS 15 on April 1, 2018					(82,378)	$ (82,378)
Fair value of stock options exercised	220,502		(92,848)			$ 127,654
Fair value of stock options exercised (shares)						95,714
Share-based payments			332,741			$ 332,741
Fair value of loan guarantee warrants			1,869,382			1,869,382
Cumulative translation reserve at Mar. 31, 2019				(23,691)		(23,691)
Net loss for the year					(4,544,151)	(4,544,151)
Balance at Mar. 31, 2019	12,984,796	383,094	5,342,510	(89,368)	(18,706,668)	$ (85,636)
Balance (shares) at Mar. 31, 2019						13,458,208
Shares issued in private placement of units	4,000,000					$ 4,000,000
Shares issued in private placement of units (shares)						1,873,536
Share issuance costs	(463,411)					$ (463,411)
Shares issued for exercise of warrants	66,624		(18,209)			$ 48,415
Shares issued for exercise of warrants (shares)						17,857
Shares issued for conversion of debentures	27,261	(3,588)				$ 23,673
Shares issued for conversion of debentures (shares)						17,857
Fair value of stock options exercised	277,455		(116,768)			$ 160,687
Fair value of stock options exercised (shares)						119,292
Share-based payments			308,106			$ 308,106
Cumulative translation reserve at Mar. 31, 2020				(20,824)		(20,824)
Net loss for the year					(5,145,966)	(5,145,966)
Balance at Mar. 31, 2020	16,892,725	379,506	5,515,639	(110,192)	(23,852,634)	$ (1,174,956)
Balance (shares) at Mar. 31, 2020						15,486,750
Shares issued for cash	37,700,000					$ 37,700,000
Shares issued for cash (shares)						1,885,000
Share issuance costs	(2,948,718)					$ (2,948,718)
Shares issued for exercise of warrants	5,357,775		(772,408)			$ 4,585,367
Shares issued for exercise of warrants (shares)						1,672,028
Shares issued for conversion of debentures	3,720,199	(315,506)				$ 3,404,693
Shares issued for conversion of debentures (shares)						1,703,240
Reclassify matured convertible debentures not converted		$ (64,000)			64,000
Fair value of stock options exercised	467,755		(164,869)			$ 302,886
Fair value of stock options exercised (shares)						145,537
Share-based payments			2,098,761			$ 2,098,761
Cumulative translation reserve at Mar. 31, 2021				21,169		21,169
Net loss for the year					(7,836,754)	$ (7,836,754)
Net fractional shares as a result of share consolidation (shares)						5
Balance at Mar. 31, 2021	$ 61,189,736		$ 6,677,123	$ (89,023)	$ (31,625,388)	$ 36,152,448
Balance (shares) at Mar. 31, 2021						20,892,560

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Cash flows from (used in) operating activities
Loss for the year	$ (7,836,754)	$ (5,145,966)	$ (4,544,151)
Items not affecting cash
Allowance for credit losses	333,929	46,447
Depreciation	437,263	578,555	516,208
Share-based payments	2,098,761	308,106	332,741
Accretion and accrued interest	168,029	608,411	469,725
Amortization of deferred financing fees	628,483	619,394	247,975
Write down of assets	45,679	223,919	78,231
Foreign exchange loss / (gain)	193,798	(439,209)	(52,445)
Cash flow used in operating activities before changes in non-cash items	(3,930,812)	(3,200,343)	(2,951,716)
Changes in non-cash items:
Accounts receivable	(3,492,997)	404,430	(1,230,388)
GST receivable	(58,362)	65,783	(83,952)
Inventory	(8,757,529)	(2,675,980)	(1,982,729)
Prepaids and deposits	(401,063)	37,420	(37,733)
Promissory note receivable			(15,404)
Finance lease receivables	22,771	25,020	(324,903)
Financing fees		(21,366)	(21,842)
Accounts payable and accrued liabilities	272,318	290,515	279,330
Deferred revenue	(301,152)	(397,747)	241,707
Warranty liability	254,604	358,576	213,506
Total cash flows from (used in) operating activities	(16,392,222)	(5,113,692)	(5,914,124)
Cash flows from (used in) investing activities
Security deposits for right of use assets			(20,000)
Government grant proceeds			319,635
Purchase of property and equipment	(352,682)	(161,860)	(120,050)
Total cash flows from (used in) investing activities	(352,682)	(161,860)	179,585
Cash flows from (used in) financing activities
Paycheck protection program proceeds	361,900
Repayment of loans payable to related parties	(2,803,863)	(358,873)	(222,334)
Loans from related parties	137,074	1,630,668	1,000,427
Proceeds from (repayment of) line of credit	(5,469,944)	1,050,037	4,419,907
Principal payments on promissory note	(58,030)	(56,939)	(55,774)
Principal payments on lease liabilities	(272,467)	(231,574)	(49,038)
Proceeds from private placement and equity offering	37,700,000	4,000,000
Repayment of note payable and convertible debentures, net of conversion	(10,574)	(276,258)	(259,754)
Private placement and equity offering costs	(2,948,718)	(463,411)
Proceeds from exercise of stock options	302,886	160,687	127,654
Proceeds from exercise of warrants	4,585,367	48,415
Total cash flows from (used in) financing activities	31,523,631	5,502,752	4,961,088
Foreign exchange on cash	(22,384)	25,485	(34,958)
Net increase (decrease) in cash and restricted cash	14,756,343	252,685	(808,409)
Cash and restricted cash, beginning of year	451,605	198,920	1,007,329
Cash and restricted cash, end of year	$ 15,207,948	$ 451,605	$ 198,920

Nature and Continuance of Opera

Nature and Continuance of Operations	12 Months Ended
Nature and Continuance of Operations	Mar. 31, 2021
Nature and Continuance of Operations [Abstract]
Nature and Continuance of Operations	1. Nature and Continuance of Operations GreenPower Motor Company Inc. (“GreenPower” or the “Company”) was incorporated in the Province of British Columbia on September 18, 2007. The Company is in the business of manufacturing and distributing all-electric transit, school and charter buses. The primary office is located at Suite 240-209 Carrall St., Vancouver, Canada. The consolidated financial statements were approved by the Board of Directors on June 28, 2021. These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards on the basis that the Company is a going concern, meaning that the Company will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the normal course of operations. During the second quarter of fiscal 2021 the Company completed an initial public offering on the Nasdaq stock exchange and concurrent private placement for gross proceeds of US$37.7 million less underwriting discounts and offering costs. As at March 31, 2021, the Company had a cash and restricted cash balance of $15,207,948, working capital of $30,808,375, accumulated deficit of ($31,625,388), and shareholder's equity of $36,152,448. As at March 31, 2021, the Company had approximately $31 million working capital and therefore has sufficient resources to sustain operations for the next 12 months, although the Company will need additional funding to achieve its long-term business objectives. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric buses to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. To this end, the Company has now delivered and received payment for all-electric buses to customers, has a backlog of orders for delivery, and has a line of credit with a credit limit of up to $8 million to meet funding requirements. The Company faces risks from the COVID-19 global pandemic which has had, and may continue to have, a material adverse impact on our business and financial condition. While we have recently seen a gradual re-opening of the economy, and a resumption of travel and sales activity, this activity is not at the level it was prior to the pandemic and the future impact of the COVID-19 global pandemic is inherently uncertain, and may negatively impact the financial ability of our customers to purchase vehicles from us, of our suppliers' ability to deliver products used in the manufacture of our all-electric vehicles, in our employees' ability to manufacture our vehicles and to carry out their other duties in order to sustain our business, and in our ability to collect certain receivables owing to us, among other factors. These factors may continue to have a negative impact on our financial results, operations, outlook, goals, growth prospects, cash flows, liquidity and share price, and the potential timing, severity, and ultimate duration of any potential negative impacts is uncertain.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Mar. 31, 2021
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements for the years ended March 31, 2021, March 31, 2020, and March 31, 2019 were prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. On August 28, 2020 the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation common share. On the same date, the Company's post-consolidation common shares began trading on the Nasdaq stock exchange and ceased trading on the OTCQB exchange in the US, and the post-consolidation shares continued trading on the TSX Venture exchange in Canada. All references to share and per share amounts in these consolidated financial statements have been retroactively restated to give effect to this share consolidation unless otherwise stated. (b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-21 31-Mar-20 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% N/A Vehicle Transportation All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. (c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. The Company has issued convertible debentures that can be converted into shares of the Company at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the consideration received is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. When the Company extinguishes convertible debentures before maturity through early redemption or repurchase where the conversion option is unchanged, the Company allocates the consideration paid and any transaction costs for the repurchase or redemption to the liability and equity components of the instrument at the date of settlement. The method used in allocating the consideration paid and transaction costs to the separate components is consistent with the method used in the original allocation to the separate components of the proceeds received by the entity when the convertible instrument was issued. The amount of gain or loss relating to the early redemption or repurchase of the liability component is recognized in profit or loss. The amount of consideration relating to the equity component is recognized in equity. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2021 and March 31, 2020. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2021 and March 31, 2020, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2021 and March 31, 2020. For debt instruments measured at FVOCI, interest income (calculated using the effective interest rate method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. During the year ended March 31, 2021 the Company recognized an allowance for credit losses of $344,737 (2020 - $ nil Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2021 the company recognized an impairment of $ nil (d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2021 and March 31, 2020 the Company had no cash equivalents. (e) Revenue recognition The Company recognizes revenue from contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue is allocated to each performance obligation. Most of the Company's contracts have a single performance obligation as the promise to transfer the individual goods. Revenues from the sale of products are recognized when the goods are shipped or accepted by the customer, depending on the delivery conditions, and title and risk have passed to the customer. Revenues from services such as supporting and training relating to the sale of products are recognized as the services are performed. The Company also has not historically, but may in the future, earn product repair and maintenance revenues, which may relate to warranty contracts, which would be recognized over the periods and according to the terms of the warranty or other contract. The Company enters into a few transactions that represent multiple-element arrangements, which may include any combination of products, support and training services, and extended warranty. The allocation of consideration to the multiple-element is dependent on the explicit stand-alone selling price stipulated in the contract term. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less. (f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations. (g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar Electric Vehicle Logistics Inc. U.S. Dollar GreenPower Motor Company Inc. (parent) changed its functional currency from the Canadian dollar to the US dollar effective April 1, 2019 due to the significant US dollar denominated liabilities of the entity, the significant amount of financing raised that is denominated in US dollars, the portion of the Company's expenses denominated in US dollars, and the expectation that all of these factors are expected to increase over time. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2020. San Joaquin Valley Equipment Leasing, Inc. changed its functional currency from the Canadian dollar to the US dollar during the year ended March 31, 2019. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2019. Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: — — — Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period. (h) Inventory Inventory is recorded at the lower of cost and net realizable value with cost determined on a specific item basis. The Company's inventory consists of electric buses in process, production supplies, and finished goods. In determining net realizable value for new buses, the Company primarily considers the age of the vehicles along with the timing of annual and model changeovers. For used buses, the Company considers recent market data and trends such as loss histories along with the current age of the inventory. (i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized. (j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti-dilutive. (k) Share capital Common shares are classified as equity. Finders fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. During the years ended March 31, 2021, March 31, 2020 and March 31, 2019 the Company recorded $2,948,718, $463,411, and $ nil (l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company reassesses deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. (m) Critical accounting estimates and judgments The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, the inputs used in the Black-Scholes option pricing model to measure share-based compensation and warrants, determination of the useful life of equipment, the carrying value of accounts receivable and promissory note receivable and the associated allowance for credit losses, net realizable value of inventory, provision for warranty expense, and the $nil provision for income taxes. Effective January 1, 2019, management changed its estimated useful life for electric buses (including some categorized under Leased Assets in note 9) from 7 years to 12 years. For the year ended March 31, 2019 this change reduced the Company's depreciation expense by $19,537. The carrying value of electric buses was $622,833 as at March 31, 2019 using an estimated useful life of 12 years, and the carrying value of electric buses would have been $603,296 with an estimated life of 7 years. Critical accounting judgments i. ii. iii. iv. v. vi. (n) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement. (o) Valuation of equity units issued in private placements The Company has adopted a residual value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first allocates value to the more easily measurable component based on fair value and then the residual value, if any, to the less easily measurable component. The fair value of the common shares issued in the private placement was determined to be the more easily measurable component and were valued at their fair value, as determined by the closing quoted bid price on the announcement date. The balance, if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in warrant reserve. (p) Government grants The Company receives grants from government agencies related to sales and leases of its electric buses. The accounting for these grants depends on whether the carrying amount of the vehicle remains with the Company, which is the case for operating leases where the Company is the lessor. For government grants associated with leased vehicles under operating leases, the grant reduces the value of the asset. (q) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant. (r) Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. The Company has also elected to apply the practical expedient for excluding the initial direct costs for the measurement of right of use assets at the date of initial application, as well as for using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re-measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is premeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains lease and non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations. Impact on adoption On January 1, 2019, the Company elected to record right of use assets based on the corresponding lease liabilities, as described more fully in Note 8. Lease liabilities have been measured by discounting future lease payments at the incremental borrowing rate of 8% per annum, and represents the Company's best estimate of the rate of interest that it would expect to pay to borrow, on a collateralized basis, over a similar term, an amount equal to the lease payments in the current economic environment. As of March 31, 2019, the remaining non-cancelable period of one of the two leases is 29 months, and the other is 42 months. The application of IFRS 16 to leases previously classified as operating leases under IAS 17, resulted in the recognition of right of use assets and lease liabilities as at January 1, 2019. The following table summarizes the Right of Use Assets of the Company for the year ended March 31, 2019: Right of Use Assets, March 31, 2018 $ — Additions to Right of Use Assets during the year 787,326 Depreciation during the year (87,752 ) Right of Use Assets, March 31, 2019 $ 699,574 During the year ended March 31, 2019, the Company entered into two transactions as lessor, one which was accounted for as an operating lease, and the other as a finance lease (Note 5). The adoption of IFRS 16 did not have a material impact on the financial results for the year ended March 31, 2019 for either of these transactions. (s) Adoption of accounting standards The following new or amended standards were adopted during the year ended March 31, 2021: IFRS 3 Definition of a Business The amendment to IFRS 3 Definition of a Business clarifies the definition of a business to help determine whether a transaction results in an asset or a business acquisition. The amendment to IFRS 3 Definition of a Business did not have an impact on the Consolidated Financial Statements of the Company for the year ended March 31, 2021. IAS 1 and IAS 8 Definition of Material The amendments to IAS 1 and IAS 8 Definition of Material

Restricted Cash

Restricted Cash	12 Months Ended
Restricted Cash	Mar. 31, 2021
Cash And Cash Equivalents Abstract
Restricted Cash	3. Restricted Cash The Company has a restricted cash balance of $111,748 (2020 - $151,886) on deposit at a major financial institution in the United States. The funds relate to a contract for the sale of vehicles and will be returned to the Company within 30 days of acceptance of the vehicles by the customer.

Accounts Receivable

Accounts Receivable	12 Months Ended
Accounts Receivable	Mar. 31, 2021
Accounts Receivable [Abstract]
Accounts Receivable	4. Accounts Receivable The Company has evaluated the carrying value of accounts receivable as at March 31, 2021 in accordance with IFRS 9 and has determined that an allowance against accounts receivable of $35,639 as at March 31, 2021 (2020 - $46,447) is warranted.

Finance Lease Receivables

Finance Lease Receivables	12 Months Ended
Finance Lease Receivables	Mar. 31, 2021
Disclosure of Finance Lease Receivables [Abstract]
Finance Lease Receivables	5. Finance Lease Receivables Greenpower's wholly owned subsidiary San Joaquin Valley Equipment Leasing Inc. ("SJVEL") leases vehicles to several customers, and as at March 31, 2021 the Company had a total of 52 (2020 - 25) vehicles on lease that were determined to be finance leases, and the Company had a total of 2 (2020 - 2) vehicle on lease that were determined to be operating leases. During the year ended March 31, 2021, the Company entered into a mutual release agreement with the lessee of 30 EV Stars which were accounted for as finance leases, where SJVEL subsequently sold the vehicles to a third party. For operating leases, lease payments are recognized in revenue when earned. For the year ended March 31, 2021, selling profit on finance leases was $2,533,833 (2020 - $865,009, 2019 - $ 102,155). The following table illustrates Finance Lease Receivables as at March 31, 2021 and as at March 31, 2020: For the years ended March 31, 2021 March 31, 2020 Finance lease receivable, beginning of year $ 1,330,291 $ 324,903 Net investment recognized 2,614,871 1,030,408 Lease payments received (226,616 ) (87,703 ) Interest income recognized 203,845 62,683 Finance lease receivable, end of year $ 3,922,391 $ 1,330,291 Current portion of Finance Lease Receivable $ 308,505 $ 82,501 Long Term Portion of Finance Lease Receivable $ 3,613,886 $ 1,247,790 Payments to be received on Finance Lease Receivables (undiscounted): March 31, 2021 Year 1 $ 650,105 Year 2 * 848,889 Year 3 * 1,089,889 Year 4 * 1,234,295 Year 5 * 359,996 Year 6* 434,000 Remainder * 551,500 less: amount representing interest income (1,246,283 ) Finance Lease Receivable $ 3,922,391 Current Portion of Finance Lease Receivable $ 308,505 Long Term Portion of Finance Lease Receivable $ 3,613,886 * including unguaranteed residual.

Inventory

Inventory	12 Months Ended
Inventory	Mar. 31, 2021
Classes of current inventories [abstract]
Inventory	6. Inventory The following is a listing of inventory as at March 31, 2021 and 2020: March 31, 2021 March 31, 2020 Work in Process $ 10,048,518 $ 2,812,935 Finished Goods 2,413,449 3,777,665 Total $ 12,461,967 $ 6,590,600 During the year ended March 31, 2021, management wrote down the value of inventory by $57,261 (2020 - $ nil nil

Promissory Note Receivable

Promissory Note Receivable	12 Months Ended
Promissory Note Receivable	Mar. 31, 2021
Promissory Note Receivable [Abstract]
Promissory Note Receivable	7. Promissory Note Receivable On January 23, 2018, the Company entered into multiple lease agreements (the "Agreements") with a third party (the "Customer") for the purpose of leasing EV 550's for a period of five years. On January 30, 2018, these lease payments, except for the final payment to be made by the Customer of CDN$1,000,000 to the Company, were purchased by and transferred to an independent third party (the "Purchaser") in exchange for a lump sum payment of CDN$1,492,611 to the Company. The Purchaser was granted a first-priority security interest in the EV550's. Both the lump sum and the discounted final payment were included in Revenue in the Consolidated Statements of Operations. The CDN$1,000,000 due at the end of the lease term is classified as a Promissory Note Receivable on the Consolidated Statements of Financial Position. The Promissory Note Receivable has been discounted over the five-year lease term at a rate of 6.4%. The Company has evaluated the carrying value of the promissory note receivable as at March 31, 2021 and at March 31, 2020 in accordance with IFRS 9 and determined there was a significant increase in credit risk. The Company aggregated the present value of expected payments of the promissory note receivable under three probability weighted scenarios and determined that a provision of CDN$455,110 or $344,737 as at March 31, 2021 was warranted, and as at March 31, 2020 determined that a write down of the asset of CDN$297,883 or $223,919 was warranted. The carrying value of the promissory note receivable as at March 31, 2021 is $99,346 (March 31, 2020 - $384,261).

Right of Use Assets and Lease L

Right of Use Assets and Lease Liabilities	12 Months Ended
Right of Use Assets and Lease Liabilities	Mar. 31, 2021
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets and Lease Liabilities	8. Right of Use Assets and Lease Liabilities The Company has recorded Right of Use Assets and Lease Liabilities in its consolidated statement of financial position related to three properties in California for which the Company has entered into lease agreements that expire in more than one year. These leases are in a single class of Right of Use Assets, whose carrying value at March 31, 2021 was $355,178 (March 31, 2020 $620,191). Rental payments on the Right of Use Assets are discounted using an 8% rate of interest and capitalized on the Consolidated Statement of Financial Position as Lease Liabilities. The value of the Right of Use Assets is determined at lease inception and include the capitalized lease liabilities, incorporate upfront costs incurred and incentives received, and the value is depreciated over the term of the lease. For the year ended March 31, 2021 the Company incurred interest expense of $39,432 (2020 - $56,614, 2019 - $25,199) on the Lease Liabilities, recognized depreciation expense of $265,013 (2020 - 251,787, 2019 - $87,752) on the Right of Use Assets and made total rental payments of $311,899 (2020 - $288,188, 2019 - $74,237). Additions to Right of Use Assets during the year was nil (2020 - $172,404, 2019 - $787,326). For one of the leases there is an option to extend the lease for a further 36 months. As at March 31, 2021, GreenPower has not committed to additional leases that begin after the year-end. March 31, 2021 March 31, 2020 Right of Use Assets, beginning of year $ 620,191 $ 699,574 Additions — 172,404 Depreciation (265,013 ) (251,787 ) Right of Use Assets, end of year $ 355,178 $ 620,191 The following table summarizes payments on GreenPower's Lease Liabilities (undiscounted): 1 year $ 284,363 thereafter $ 122,419 less amount representing interest expense $ (20,131 ) Lease liability $ 386,651 Current Portion of Lease Liabilities $ 266,042 Long Term Portion of Lease Liabilities $ 120,609 Payments on two leases that were classified as short-term leases totaled $65,708 in 2021. In 2020 and 2019 payments on one lease that was classified as a short-term lease totaled $48,942 and $83,962 respectively. Payments on short term leases are recognized in office expense. Two leases are scheduled to terminate during the year ended March 31, 2022 and have remaining minimum lease payments of $47,359.

Property and Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Mar. 31, 2021
Property Plant And Equipment Abstract
Property and Equipment	9. Property and Equipment The following is a summary of activities for the years ended March 31, 2021, March 31, 2020 and March 31, 2019: Demonstration Leased Asset EV Leasehold Improvements Cost Computers Furniture Automobiles Electric Buses Land Total Balance, March 31, 2019 $ 14,116 $ 35,514 $ 51,283 $ 320,723 $ 971,001 $ 641,663 $ 794,431 $ 33,688 $ 2,862,419 Additions 38,112 8,121 42,973 — — 50,040 6,286 16,328 161,860 Transfers from/(to) inventory — — — 511,740 (298,850 ) — — — 212,890 Foreign exchange translation (379 ) (577 ) — — — — — — (956 ) Balance, March 31, 2020 $ 51,849 $ 43,058 $ 94,256 $ 832,463 $ 672,151 $ 691,703 $ 800,717 $ 50,016 $ 3,236,213 Additions 41,223 15,832 150,990 — — 142,811 600 1,226 352,682 Transfers from inventory — — — 360,679 — — — — 360,679 Transfers to inventory — — — (102,158 ) — — — — (102,158 ) Write down of asset — — — (45,679 ) — — — — (45,679 ) Foreign exchange translation 778 1,989 — — — — — — 2,767 Balance, March 31, 2021 $ 93,850 $ 60,879 $ 245,246 $ 1,045,305 $ 672,151 $ 834,514 $ 801,317 $ 51,242 $ 3,804,504 Depreciation and impairment losses Balance, March 31, 2019 $ 8,081 $ 11,403 $ 13,481 $ 70,303 $ 598,588 $ 465,403 $ — $ 3,033 $ 1,170,292 Depreciation 9,223 5,604 6,645 79,320 41,084 172,881 12,011 326,768 Foreign exchange translation (380 ) 4 — — — — — — (376 ) Balance, March 31, 2020 $ 16,924 $ 17,011 $ 20,126 $ 163,675 $ 625,620 $ 638,284 $ — $ 15,044 $ 1,496,684 Depreciation 20,200 7,576 19,916 65,434 8,410 40,153 — 10,561 172,250 Transfers to inventory — — — (12,770 ) — — — — (12,770 ) Foreign exchange translation 762 1,002 — — — — — — 1,764 Balance, March 31, 2021 $ 37,886 $ 25,589 $ 40,042 $ 216,339 $ 634,030 $ 678,437 $ — $ 25,605 $ 1,657,928 Carrying amounts As at March 31, 2019 $ 6,035 $ 24,111 $ 37,802 $ 250,420 $ 372,413 $ 176,260 $ 794,431 $ 30,655 $ 1,692,127 As at March 31, 2020 $ 34,925 $ 26,047 $ 74,130 $ 668,788 $ 46,531 $ 53,419 $ 800,717 $ 34,972 $ 1,739,529 As at, March 31, 2021 $ 55,964 $ 35,290 $ 205,204 $ 828,966 $ 38,121 $ 156,077 $ 801,317 $ 25,637 $ 2,146,576 During the year ended March 31, 2021 we transferred one EV Star from Property and Equipment to inventory, and this vehicle was subsequently sold. We also transferred one Synapse school bus from inventory to Property and Equipment, and this vehicle was subsequently written down by $45,679 to its estimated recoverable amount. During the year ended March 31, 2020 the Company transferred two EV Stars from inventory that are being used for demonstration and testing purposes.

Line of Credit

Line of Credit	12 Months Ended
Line of Credit	Mar. 31, 2021
Line of Credit [Abstract]
Line of Credit	10. Line of Credit The Company's primary bank account denominated in US dollars is linked to its Line of Credit such that funds deposited to the bank account reduce the outstanding balance on the Line of Credit. As at March 31, 2021 the Company's Line of Credit had a credit limit of up to $8,000,000 (2020 - $8,000,000). The line of Credit had a limit of $5,000,000 as at March 31, 2019, which was increased to a credit limit of up to $8,000,000 during the quarter ended March 31, 2020. The Line of Credit bears interest at the bank's US Base Rate (March 31, 2021 - 3.75%, March 31, 2020 - 3.75%) plus 1.5%. The Line of Credit is secured by a general floating charge on the Corporation's assets and the assets of one of its subsidiaries, and one of the Company's subsidiaries has provided a corporate guarantee. Two directors of the Company have provided personal guarantees for a total of $5,020,000. The Line of Credit contains customary business covenants such as maintenance of security, maintenance of corporate existence, and other covenants typical for a corporate operating line of credit, and the Line of Credit has one financial covenant, to maintain a current ratio greater than 1.2:1, and the bank approved a temporary reduction in the current ratio to 1.0:1 as at March 31, 2020 and June 30, 2020. In addition, the availability of the credit limit over $5,000,000 is subject to margin requirements of a percentage of finished goods inventory and accounts receivable, and these margins are tested on a monthly basis. As of March 31, 2021 the Company had a drawn balance of nil

Share Capital

Share Capital	12 Months Ended
Share Capital	Mar. 31, 2021
Disclosure Of Classes Of Share Capital Abstract
Share Capital	11. Share Capital Authorized Unlimited number of common shares without par value Unlimited number of preferred shares without par value Share Consolidation On August 28, 2020 the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation common share. On the same date, the Company's post-consolidation common shares began trading on the Nasdaq stock exchange and ceased trading on the OTCQB exchange in the US, and the post-consolidation shares continued trading on the TSX Venture exchange in Canada. A total of three fractional shares were cancelled as a result of the share consolidation. All references to share and per share amounts in this section have been retroactively restated to give effect to this share consolidation. Issued During the year ended March 31, 2021, the Company issued a total of 5,405,809 common shares, including 1,672,028 shares from the exercise of warrants, 145,537 shares from the exercise of options, 1,703,240 shares from converted debentures and 1,860,000 shares issued in the Company's IPO as well as 25,000 shares issued in a concurrent private placement and an additional 5 net fractional issued as a result of the share consolidation. On August 28, 2020 the Company announced the pricing of its U.S. initial public offering of 1,860,000 common shares and concurrent private placement of 25,000 common shares, which closed on September 1, 2020. Both the initial public offering and the concurrent private placement priced at $20.00 per share for gross proceeds of $37.7 million before underwriting discounts and other costs. On announcement of the IPO the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation share and the Company's shares commenced trading on the Nasdaq stock exchange, ceased trading on the OTCQB exchange, and continued to trade on the TSX Venture Exchange. During the year ended March 31, 2020 the Company issued a total of 2,028,542 shares pursuant to the exercise of 119,292 options, the exercise of 17,857 warrants, conversion of debentures for 17,857 shares and 1,873,536 shares issued in a private placement of unit securities during May 2019. In May 2019, the Company completed a brokered private placement of units for gross proceeds of $4.0 million. Under the offering the Company sold 1,873,536 Units at a price of $2.135 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant. Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CAD $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice. During the year ended March 31, 2019, the Company issued a total of 145,714 shares pursuant to the exercise of 95,714 stock options and conversion of debentures for 50,000 shares. As at March 31, 2021 and March 31, 2020 the Company had no shares held in escrow.

Stock Options

Stock Options	12 Months Ended
Stock Options	Mar. 31, 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Stock Options	12. Stock Options The Company has an incentive stock option plan whereby it grants options to directors, officers, employees, and consultants of the Company. On May 14, 2019, the Company replaced the 2016 Plan with a Rolling Stock Option Plan (the "2019 Plan"). Under the terms of the 2019 Plan, the aggregate number of Options that can be granted under the 2019 Plan cannot exceed ten (10%) of the total number of issued and outstanding Shares, calculated on a non-diluted basis. The exercise price of options granted under the 2019 Plan may not be less than the minimum prevailing price permitted by the TSXV policies with a maximum term of 10 years. The Company completed a seven-for-one share consolidation on August 28, 2020. All figures in this Note have been retroactively restated to give effect to this share consolidation. See Note 2(a) for further details. On March 9, 2016, the shareholders approved the previous stock option plan which initially allowed for the issuance of up to 1,491,541 shares and which was subsequently further increased to allow up to 2,129,999 shares to be issued under the plan (the "2016 Plan"). Prior to the adoption of the 2016 Plan, the Company had adopted an incentive stock option plan (the "Plan"), whereby it could grant options to directors, officers, employees, and consultants of the Company. The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2021: Exercise Balance Forfeited Balance Expiry Date Price March 31, 2020 Granted Exercised or Expired March 31, 2021 May 26, 2020 CDN $ 4.20 21,429 — — (21,429 ) — July 10, 2020 CDN $ 3.85 7,143 — — (7,143 ) — February 4, 2021 CDN $ 2.45 57,143 — (57,143 ) — — May 6, 2021 CDN $ 2.45 74,286 — (62,858 ) (11,428 ) — October 27, 2021 CDN $ 4.34 71,429 — — — 71,429 February 2, 2022 CDN $ 5.25 65,286 — — — 65,286 May 26, 2022 CDN $ 5.25 148,214 — — — 148,214 December 18, 2022 CDN $ 3.15 25,000 — — — 25,000 May 4, 2023 CDN $ 3.50 75,714 — (5,357 ) — 70,357 November 30, 2023 CDN $ 3.01 50,000 — — — 50,000 February 12, 2024 CDN $ 3.50 78,571 — — — 78,571 January 30, 2022 CDN $ 2.59 25,000 — (5,357 ) — 19,643 January 30, 2025 CDN $ 2.59 319,286 — (5,893 ) (3,571 ) 309,822 July 3, 2022 CDN $ 4.90 — 14,286 (7,143 ) — 7,143 July 3, 2025 CDN $ 4.90 — 51,429 (1,786 ) — 49,643 November 19, 2025 US $ 20.00 — 300,000 — — 300,000 December 4, 2025 US $ 20.00 — 20,000 — — 20,000 Total outstanding 1,018,501 385,715 (145,537 ) (43,571 ) 1,215,108 Total exercisable 629,750 882,964 Weighted Average Exercise Price (CDN$) $ 3.50 $ 21.70 $ 2.65 $ 3.55 $ 9.35 Weighted Average Remaining Life 3.0 years 3.1 years As at March 31, 2021, there were 874,148 stock options available for issuance under the 2019 plan. During the year ended March 31, 2021, 43,571 options were forfeited or expired. On July 3, 2020 the Company granted: 51,429 stock options to employees with an exercise price of CDN$4.90 per share and with a term of 5 years, and which vest 25% after 4 months, and then 25% after years 1, 2, and 3, and 14,286 stock options to a consultant (IR provider) with an exercise price of CDN$4.90 per share and with a term of 2 years and which vest 25% at the end of every 3 months for a period of twelve months. On November 19, 2020 the Company granted an aggregate of 300,000 stock options, with 100,000 granted to each of three of Greenpower's officers. The stock options have an exercise price of $20.00 per share, a term of 5 years, and are exercisable 25% after four months, and 25% after the first, second and third year from the grant date. On December 4, 2020 the Company granted an aggregate of 20,000 stock options, with 5,000 granted to each of the Company's four independent directors. The stock options have an exercise price of $20.00 per share, a term of 5 years, and are exercisable at the end of every 3 months for a period of twelve months. During the year ended March 31, 2021, 145,537 common shares were issued pursuant to the exercise of stock options. During the year ended March 31, 2021, the Company incurred share-based compensation expense with a measured fair value of $2,098,761. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2020: Exercise Balance Forfeited Balance Expiry Date Price (CDN$) March 31, 2019 Granted Exercised or Expired March 31, 2020 December 23, 2019 $ 1.75 419,245 — (90,721 ) (328,524 ) — March 25, 2020 $ 1.75 28,571 — (28,571 ) — — May 26, 2020 $ 4.20 21,429 — — — 21,429 July 10, 2020 $ 3.85 7,143 — — — 7,143 February 4, 2021 $ 2.45 71,429 — — (14,286 ) 57,143 May 6, 2021 $ 2.45 75,714 — — (1,428 ) 74,286 October 27, 2021 $ 4.34 71,429 — — — 71,429 February 2, 2022 $ 5.25 95,000 — — (29,714 ) 65,286 May 26, 2022 $ 4.20 28,571 — — (28,571 ) — May 26, 2022 $ 5.25 148,214 — — — 148,214 December 18, 2022 $ 3.15 33,571 — — (8,571 ) 25,000 May 4, 2023 $ 3.50 90,000 — — (14,286 ) 75,714 November 30, 2023 $ 3.01 50,000 — — — 50,000 February 12, 2024 $ 3.50 92,857 — — (14,286 ) 78,571 January 30, 2022 $ 2.59 — 25,000 — — 25,000 January 30, 2025 $ 2.59 — 319,286 — — 319,286 Total outstanding 1,233,173 344,286 (119,292 ) (439,666 ) 1,018,501 Total exercisable 983,388 629,750 Weighted Average Exercise Price (CDN$) $ 3.15 $ 2.59 $ 1.75 $ 2.31 $ 3.50 Weighted Average Remaining Life 3.0 years As at March 31, 2020, there were 530,175 options available for issuance under the 2019 Plan. During the twelve-month period ended March 31, 2020, the Company incurred share-based compensation expense with a measured fair value of $308,106. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. On January 30, 2020, the Company granted: — — — — The Company had the following incentive stock options granted under its Plan and 2016 Plan that are issued and outstanding at March 31, 2019: Exercise Balance Forfeited Balance Expiry Date Price (CDN$) March 31, 2018 Granted Exercised or Expired March 31, 2019 July 3, 2018 $ 2.80 7,143 — — (7,143 ) — July 3, 2018 $ 1.75 107,143 — (7,143 ) (100,000 ) — September 1, 2018 $ 1.75 2,857 — (2,857 ) — — December 23, 2019 $ 1.75 508,531 — (85,714 ) (3,572 ) 419,245 March 25, 2020 $ 1.75 28,571 — — — 28,571 May 26, 2020 $ 4.20 21,429 — — — 21,429 July 10, 2020 $ 3.85 7,143 — — — 7,143 February 4, 2021 $ 2.45 71,429 — — — 71,429 May 6, 2021 $ 2.45 75,714 — — — 75,714 October 27, 2021 $ 4.34 71,429 — — — 71,429 February 2, 2022 $ 5.25 102,143 — — (7,143 ) 95,000 May 26, 2022 $ 4.20 28,571 — — — 28,571 May 26, 2022 $ 5.25 148,214 — — — 148,214 December 18, 2022 $ 3.15 33,571 — — — 33,571 May 4, 2023 $ 3.50 — 90,000 — — 90,000 November 30, 2023 $ 3.01 — 50,000 — — 50,000 February 12, 2024 $ 3.50 — 92,857 — — 92,857 Total outstanding 1,213,888 232,857 (95,714 ) (117,858 ) 1,233,173 Total exercisable 1,000,531 983,388 Weighted Average Exercise Price (CDN$) $ 2.87 $ 3.36 $ 1.75 $ 2.03 $ 3.15 Weighted Average Remaining Life 2.3 years During the year ended March 31, 2019, the Company incurred share-based compensation expense with a measured fair value of $332,741. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. On May 4, 2018, the Company granted: — — On November 30, 2018 the Company granted 50,000 options to the Chief Financial Officer with an exercise price of CDN$3.01 per share which vest 25% after 4 months, 25% after year 1 and 50% after year 2, and with a term of 5 years. On February 12, 2019 the Company granted: — — The weighted average share price on the exercise dates for the years ending March 31, 2021, 2020 and 2019 respectively were CDN $2.65, CDN $2.87, and CDN $3.43. The following weighted-average assumptions were used for the Black-Scholes valuation of stock option grants: For the year ended March 31, 2021 March 31, 2020 March 31, 2019 Share price on grant date $17.21 CDN$2.59 CDN$3.29 Exercise price $17.21 CDN$2.59 CDN$3.36 Risk-free interest rate 0.47% 1.35% 1.31% Expected life of options 5 years 5 years 5 years Annualized volatility (1) 73% 73% 100% Dividend rate N/A N/A N/A (1) Expected volatility was determined by reference to historical volatility of similar entities following a comparable period of lives.

Warrants

Warrants	12 Months Ended
Warrants	Mar. 31, 2021
Warrants [Abstract]
Warrants	13. Warrants The Company completed a seven-for-one share consolidation on August 28, 2020. All figures in this Note have been retroactively restated to give effect to this share consolidation. See Note 2(a) for further details. As at March 31, 2021 the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price March 31, 2020 Issued Exercised Expired March 31, 2021 May 17, 2020 CDN $5.25 417,457 — — (417,457 ) — May 31, 2020 CDN $5.25 54,929 — — (54,929 ) — October 17, 2020 CDN $7.70 44,500 — (44,498 ) (2 ) — June 29, 2021 CDN $4.55 628,571 — — — 628,571 September 25, 2021 CDN $3.50 527,143 — (36,071 ) — 491,072 October 12, 2021 CDN $3.50 775,000 — (721,429 ) — 53,571 March 14, 2022 CDN $4.20 685,714 — — — 685,714 May 6, 2023 USD $2.6677 866,510 — (813,475 ) — 53,035 May 8, 2023 USD $2.6677 70,258 — (56,555 ) — 13,703 Total outstanding 4,070,082 — (1,672,028 ) (472,388 ) 1,925,666 Weighted Average Exercise Price (CDN$) $ 4.06 NA $ 3.65 $ 5.25 $ 4.06 Weighted Average Life 1.7 years 0.6 years During the year ended March 31, 2021, a total of 472,388 warrants exercisable at CDN $5.25 per share expired unexercised. During the year ended March 31, 2021 the Company issued the following common shares from the exercise of warrants: 44,498 common shares were issued at a price of CDN$7.70 per share pursuant to the exercise of 44,498 warrants; 757,500 common shares were issued at a price of CDN$3.50 per share pursuant to the exercise of 757,500 warrants, and 870,030 common shares were issued at a price of $2.6677 per share pursuant to the exercise of 870,030 warrants. As at March 31, 2020 the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price March 31, 2019 Issued Exercised Expired March 31, 2020 May 17, 2020 CDN $5.25 417,457 — — — 417,457 May 31, 2020 CDN $5.25 54,929 — — — 54,929 October 17, 2020 CDN $7.70 44,500 — — — 44,500 June 29, 2021 CDN $4.55 628,571 — — — 628,571 September 25, 2021 CDN $3.50 527,143 — — — 527,143 October 12, 2021 CDN $3.50 792,857 — (17,857 ) — 775,000 March 14, 2022 CDN $4.20 685,714 — — — 685,714 May 6, 2023 USD $2.6677 — 866,510 — — 866,510 May 8, 2023 USD $2.6677 — 70,258 — — 70,258 Total outstanding 3,151,171 936,768 (17,857 ) — 4,070,082 Weighted Average Exercise Price (CDN$) $ 4.20 $ 3.78 $ 3.50 NA $ 4.06 Weighted Average Life 2.3 years 1.7 years During May 2019 the Company issued 936,768 warrants as part of a private placement of 1,873,536 units for gross proceeds of $4.0 million (Note 11). Under the offering the Company sold 1,873,536 Units at a price of $2.135 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant. Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CDN $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice. As at March 31, 2019, the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price March 31, 2018 Issued Exercised Expired March 31, 2019 October 1, 2018 CDN $1.75 57,143 — — (57,143 ) — December 10, 2018 CDN $7.00 36 — — (36 ) — December 16, 2018 CDN $7.00 21,990 — — (21,990 ) — May 17, 2020 CDN $5.25 417,457 — — — 417,457 May 31, 2020 CDN $5.25 54,929 — — — 54,929 October 17, 2020* CDN $7.70 48,896 — — (4,396 ) 44,500 June 29, 2021 CDN $4.55 — 628,571 — — 628,571 September 25, 2021 CDN $3.50 527,143 — — — 527,143 October 12, 2021 CDN $3.50 792,857 — — — 792,857 March 14, 2022 CDN $4.20 — 685,714 — — 685,714 Total outstanding 1,920,451 1,314,285 — (83,565 ) 3,151,171 Weighted Average Exercise Price (CDN$) $ 4.20 $ 4.34 NA $ 4.90 $ 4.20 Weighted Average Life 3.0 years 2.3 years * The TSX Venture exchange consented to an amendment of the October 16, 2016 warrant issuance. The expiry date was extended to October 17, 2020 and exercise price was reduced to CDN $7.70 per share. In November 2018, 628,571 warrants were issued to two directors of the Company in consideration for guarantees offered by each of the two directors providing guarantees in support of the Company's Line of Credit (Note 10). The warrants are exercisable into one common share of the Company at a price of CDN$4.55 per share and expire on June 29, 2021 and had a calculated fair value of $948,640 (CDN $1,232,016). In March 2019 the Company agreed to issue 685,714 warrants to two Directors of the Company in consideration for additional guarantees offered by the two directors in support of an increase in the Company's Line of Credit (Note 10). The warrants are exercisable at an exercise price of CDN $4.20 per share and expire on March 14, 2022 and had a calculated fair value of $920,742 (CDN $1,229,378). The fair value of the warrants issued to the two directors is recognized under deferred financing fees in the Company's Statement of Financial Position and will be recognized in earnings over the 3-year term of the warrants, to approximate the estimated life of the benefits from the financing fees. During the year ended March 31, 2019, 83,565 warrants expired unexercised or were otherwise forfeited. The following table summarizes deferred financing fees for the years ended March 31, 2021 and March 31, 2020: March 31, 2021 March 31, 2020 Deferred Financing Fees, beginning of year $ 1,045,221 $ 1,643,249 plus: Deferred Financing Fees Incurred During the Year — 21,366 less: Amortization of Deferred Financing Fees (628,483 ) (619,394 ) Deferred Financing Fees, end of year $ 416,738 $ 1,045,221 The following weighted-average assumptions were used for the Black-Scholes valuation of warrants granted in the year ended March 31, 2019: March 31, 2019 Exercise price CDN $4.37 Share price on grant date CDN $3.29 Risk-free interest rate 2.85% Expected life of warrants 3.0 years Annualized volatility (1) 100% Dividend rate n/a (1)

Convertible Debentures

Convertible Debentures	12 Months Ended
Convertible Debentures	Mar. 31, 2021
Convertible Debentures [Abstract]
Convertible Debentures	14. Convertible Debentures The Company completed a seven-for-one share consolidation on August 28, 2020. All figures in this Note have been retroactively restated to give effect to this share consolidation. See Note 2(a). for further details. As at March 31, 2020 the Company had a total of CDN $5,596,000 in convertible debentures outstanding, which were converted into 1,703,240 common shares during the year ended March 31, 2021. The convertible debentures all had an 8% interest rate, an initial term of four years, and effective interest rates ranging from 28.3% to 38.5%. During the year ended March 31, 2021, the Company paid interest of $203,829 (March 31, 2020 - $343,722, March 31, 2019 - $393,043) and recognized accretion of $378,687 (March 31, 2020 - 548,882, March 31, 2019 - $469,725) related to its issued and outstanding convertible debentures. Outstanding Conversion Shares Converted Outstanding Issue March 31, 2020 Price issued on Amount March 31, 2021 Date ($CDN) ($CDN) Conversion ($CDN) ($CDN) 17-May-17 $ 1,900,000 $ 4.55 417,582 $ (1,900,000 ) $ — 31-May-17 250,000 $ 4.55 54,945 (250,000 ) — 25-Sep-17 1,476,000 $ 2.80 527,143 (1,476,000 ) — 12-Oct-17 1,970,000 $ 2.80 703,570 (1,970,000 ) — Total $ 5,596,000 1,703,240 $ (5,596,000 ) $ — During the year ended March 31, 2021 the following common shares were issued from the exercise of convertible debentures: 417,582 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$1,900,000 (issued on May 17, 2017) which were converted at a price of CAD$4.55 per share; 54,945 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$250,000 (issued on May 31, 2017) which were converted at a price of CAD$4.55 per share; 527,143 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$1,476,000 (issued on Sep 25, 2017) which were converted at a price of CAD$2.80 per share; 703,570 common shares were issued pursuant to the conversion of convertible debentures totaling CAD$1,970,000 (issued on October 12, 2017) which were converted at a price of CAD$2.80 per share. As at March 31, 2019 the Company had a total of CDN $5,646,000 in convertible debentures outstanding, which were converted into 17,857 common shares during the year ended March 31, 2020. Outstanding Conversion Shares Converted Outstanding Issue March 31, 2019 Price issued on Amount March 31, 2020 Date ($CDN) ($CDN) Conversion ($CDN) ($CDN) 17-May-17 $ 1,900,000 $ 4.55 — $ — $ 1,900,000 31-May-17 250,000 $ 4.55 — — 250,000 25-Sep-17 1,476,000 $ 2.80 — — 1,476,000 12-Oct-17 2,020,000 $ 2.80 17,857 (50,000 ) 1,970,000 Total $ 5,646,000 17,857 $ (50,000 ) $ 5,596,000 On July 19, 2019 CDN$50,000 worth of debentures (issued on October 12, 2017) were converted into 17,857 common shares with a conversion price of CDN$2.80.

Promissory Note Payable

Promissory Note Payable	12 Months Ended
Promissory Note Payable	Mar. 31, 2021
Promissory Note Payable [Abstract]
Promissory Note Payable	15. Promissory Note Payable During the year ended March 31, 2017, the Company issued a $594,000 promissory note (the "Note") to the City of Porterville to acquire land (Note 9). The Note bears interest at 2.0% per annum and is payable in blended monthly installments of $5,463, which began on November 1, 2016. The monthly installments will occur for five years, at which point a balloon payment of $311,764 is due and payable. The Note is secured by an interest in the land in favour of the City of Porterville. The current portion of the promissory note payable is $346,166 (2020 - $58,038), and the long-term portion is nil During the year ended March 31, 2021, the Company incurred $7,530 (March 31, 2020 - $8,621, March 31, 2019 - $9,788) of interest on the Note. This amount is included in Interest and accretion on the Consolidated Statements of Operations.

Deferred Revenue

Deferred Revenue	12 Months Ended
Deferred Revenue	Mar. 31, 2021
Accruals And Deferred Income Abstract
Deferred Revenue	16. Deferred Revenue The Company recorded Deferred Revenue of $125,005 for invoices issued to a customer for the sale of all-electric buses which were not delivered as at March 31, 2021 (March 31, 2020 - $426,157). March 31, 2021 March 31, 2020 Deferred revenue, beginning of year $ 426,157 $ 823,904 Additions to deferred revenue during the year 187,535 252,443 Deposits returned — (335,000 ) Revenue recognized from deferred revenue during the year (488,687 ) (303,353 ) Foreign exchange changes — (11,837 ) Deferred revenue, end of year $ 125,005 $ 426,157

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Mar. 31, 2021
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	17. Financial Instruments The Company's financial instruments consist of cash and restricted cash, accounts receivable, finance lease receivables, promissory note receivable, line of credit, accounts payable and accrued liabilities, note payable, loans payable to related parties, promissory note payable, convertible debentures, payroll protection loan, and lease liabilities. Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are: Level 1: Level 2: Level 3: The Company does not currently hold any financial instruments measured at fair value on the Consolidated Statements of Financial Position. The fair value of these financial instruments approximates their carrying value, unless otherwise noted. Overview The Company has exposure to the following financial instrument related risks. Credit risk The Company's exposure to credit risk is on its cash, accounts receivable, promissory note receivable, and on its finance lease receivables. The maximum exposure to credit risk is their carrying amounts in the consolidated statement of Financial Statements. Cash and restricted cash consists of cash bank balances held in major financial institutions in Canada and the United States with a high credit quality and therefore the Company is exposed to minimal risk. The Company assesses the credit risk of its account receivable, finance lease receivables and promissory note receivable at each reporting period end and on an annual basis. As at March 31, 2021 the Company recognized an allowance for credit losses of $35,639 against its accounts receivable (Note 4), and $344,737 for its promissory note receivable (Note 7). Liquidity risk The Company tries to ensure that there is sufficient capital in order to meet short-term business requirements, after taking into account the Company's cash balances and available liquidity on the Company's $8 million operating line of credit. The Company's cash is invested in bank accounts at major financial institutions in Canada and the United States and is available on demand. The Company will continue to rely on additional financings to further its operations and meet its capital requirements. Market risks Market risk is the risk of loss that may arise from changes in market factors such as interest rates and foreign exchange. The Company is exposed to interest rate risk with respect to its Line of Credit (Note 10). The Company is exposed to foreign exchange risk as it conducts business in both the United States and Canada. Management monitors its foreign currency balances, but the Company does not engage in any hedging activities to reduce its foreign currency risk. At March 31, 2021, the Company was exposed to currency risk through the following financial assets and liabilities in CDN Dollars. Cash $ 483,977 Accounts Receivable $ 28,186 Promissory Notes Receivable $ 140,000 Accounts Payable and Accrued Liabilities $ (172,641 ) The CDN/USD exchange rate as at March 31, 2021 was $0.7952 (March 31, 2020 - $0.7049). Based on the net exposure and assuming all other variables remain constant, a 10% change in the appreciation or depreciation of the Canadian dollar relative to the US dollar would result in a change of approximately $38,132 to other comprehensive income/loss.

Capital Management

Capital Management	12 Months Ended
Capital Management	Mar. 31, 2021
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital Management	18. Capital Management The Company's capital management objective is to obtain sufficient capital to develop new business opportunities for the benefit of its shareholders. To meet these objectives, management monitors the Company's ongoing capital requirements on specific business opportunities on a case-by-case basis. The capital structure of the Company consists of cash, operating line of credit, secured and unsecured promissory notes, convertible debentures and equity attributable to common shareholders, consisting of issued share capital and deficit. During the second quarter of fiscal 2021 the Company completed an initial public offering and concurrent private placement for gross proceeds of US$37.7 million less underwriting discounts and offering costs. As at March 31, 2021, the Company had a cash and restricted cash balance of $15,207,948, working capital of $30,808,375, accumulated deficit of ($31,625,388), and shareholder's equity of $36,152,448. Subject to market conditions and other factors the Company may raise additional capital in the future to fund and grow its business for the benefit of shareholders. The Company is subject to externally imposed capital requirements with respect to its line of credit (Note 10).

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Mar. 31, 2021
Related Party Transactions Abstract
Related Party Transactions	19. Related Party Transactions A summary of compensation for directors, officers and key management personnel is as follows: For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Salaries and Benefits (1) $ 473,841 $ 455,067 $ 289,840 Consulting fees (2) 251,007 263,750 382,875 Accommodation (3) — 762 49,895 Truck and Trailer Rentals (4) 5,749 98,943 140,722 Options Vested (5) 1,698,487 240,996 252,804 Total $ 2,429,084 $ 1,059,518 $ 1,116,136 1) 2) 3) 4) 5) Accounts payable and accrued liabilities at March 31, 2021 included $95,741 (March 31, 2020 - $71,697) owed to officers, directors, and companies controlled by officers and directors, and shareholders, which is non-interest bearing, unsecured and has no fixed terms of repayment. As at March 31, 2021, two companies beneficially owned by the Chairman and CEO of the Company had loans outstanding to the Company with a total value of CDN $nil and USD $nil (2020 - CDN $3,185,000 and USD $120,000). During the year ended March 31, 2021, the Company received loans totaling CAD$50,000 and USD$100,000 from companies beneficially owned by the CEO and Chairman. These loans were repaid in their entirety during the year ended March 31, 2021, and funds used to repay these loans were sourced from proceeds received from the exercise of warrants during the period. A director of the Company and the Company's CEO and Chairman have each provided personal guarantees of $2,510,000, or $5,020,000 in total to support the Company's $8 million operating line of credit. In consideration for these guarantees, in June 2018 the Company issued 628,571 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $4.55 per share that expire on June 29, 2021 and in March 2019 the Company issued 685,714 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $4.20 per share that expire on March 14, 2022. During the year ended March 31, 2021 all of the remaining convertible debentures of the Company were converted into common shares (Note 14), which included CDN$3,125,000 (March 31, 2020 - CDN$3,125,000) principal balance of convertible debentures owed to officers, directors and companies controlled by officers and directors which was converted into 882,555 common shares of the company during the year ended March 31, 2021. These transactions were measured at the exchange amount, which is the amount agreed upon by the transacting parties.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Mar. 31, 2021
Major components of tax expense (income) [abstract]
Income Taxes	20. Income Taxes Income tax expense is recognized based on management's best estimate of weighted average annual income tax rate for the full financial year applied to the pre-tax income of the reporting period. The Company's effective tax rate for the years ended March 31, 2021, March 31, 2020 and March 31, 2019 was 27.00%, 27.00%, 27.00%. The difference between tax expenses for the years and the expected income taxes based on the statutory rate are as follows: For the year ended March 31, 2021 March 31, 2020 March 31, 2019 Combined statutory tax rate 27.00% 27.00% 27.00% Expected income tax expense (recovery) $ (2,115,924 ) $ (1,389,411 ) $ (1,226,922 ) Items not deductible for tax purposes 706,127 378,391 124,866 Difference in tax rate in other jurisdictions (107,357 ) (68,861 ) (63,785 ) Effect of change in tax rates — (31 ) 180,534 Expiry of loss carryforwards — 40,079 57,656 Unrecognized (recognized) loss carryforwards 1,517,154 1,039,833 927,651 Deferred income tax expense (recovery) $ — $ — $ — The nature and effect of the temporary differences giving rise to the deferred income tax assets as of March 31, 2021 and March 31, 2020 are summarized below: As at Deferred income tax assets March 31, 2021 March 31, 2020 Non-capital loss carry-forwards $ 7,247,214 $ 4,563,405 Investment in subsidiary 100,013 88,653 Accounts, finance lease, and promissory note receivables (696,950 ) (180,759 ) Capital assets 223,078 536,535 Right of use assets and lease liabilities 15,360 17,585 Warranty provision 268,129 200,496 Convertible debentures — (255,418 ) Other carryforward balances 2,301 (7,150 ) Share issue costs 748,965 112,060 Unrecognized deferred tax assets (7,908,110 ) (5,075,407 ) Net deferred income tax asset (liability) $ — $ — As at March 31, 2021 and March 31, 2020 the Company has approximately $10,364,000 and $7,666,000 respectively, of non-capital losses carry forwards available to reduce Canadian taxable income for future years. As at March 31, 2021 and March 31, 2020 the Company has approximately $15,287,000 and $8,467,000 respectively, of net operating losses carry forwards available to reduce future taxable income in the United States. The losses in Canada and United States expire between 2030 and 2041 if unused. The potential benefits of these carry-forward non-capital losses has not been recognized in these consolidated financial statements as it is not considered probable that sufficient future taxable profit will allow the deferred tax asset to be recovered.

Segmented Information and Other

Segmented Information and Other Additional Disclosures	12 Months Ended
Segmented Information and Other Additional Disclosures	Mar. 31, 2021
Disclosure Of Operating Segments Abstract
Segmented Information and Other Additional Disclosures	21. Segmented Information and Other Additional Disclosures The Company operates in one reportable operating segment, being the manufacture and distribution of all-electric transit, school and charter buses. During the year ended March 31, 2021, the Company was economically dependent on three (2020 - four, 2019 - one) customers who accounted for more than 10% of revenue from continuing operations and in aggregate accounted for approximately 87%, (2020: 86%, 2019: 80%) of sales. The Company's revenues allocated by segment for the years ended March 31, 2021, 2020 and 2019 is summarized in the following table. Included in Vehicle sales revenue for the year ended March 31, 2021 is $5,765,000 (2020 - $4,197,850, 2019 - $622,420) received from government grants. For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Vehicle sales $ 3,459,311 $ 10,438,713 $ 5,781,853 Revenue from operating and finance leases 8,188,905 2,920,719 264,699 Accretion on promissory note 26,426 39,019 36,009 Rental income — — — Service revenue — 33,577 — Finance income 199,936 68,375 — EIDL Grant 10,000 — — Total $ 11,884,578 $ 13,500,403 $ 6,082,561 The Company's revenues allocated by geography for the years ended March 31, 2021, 2020 and 2019 is as follows: For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 United States of America $ 11,643,434 $ 13,461,384 $ 6,046,552 Canada 241,144 39,019 36,009 Total $ 11,884,578 $ 13,500,403 $ 6,082,561 As at March 31, 2021 and March 31, 2020 the majority of the Company's consolidated non-current assets, being property and equipment, and finance lease receivable are located in the United States. GreenPower incurred salaries and benefits of $3,666,686 for the year ended March 31, 2021 (2020 - $3,262,331, 2019 - $1,909,196). These costs were allocated to the following expense categories, and to cost of sales, for each of these periods For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Administrative fees $ 3,666,686 $ 3,128,304 $ 1,778,178 Sales and marketing — 30,000 120,000 Cost of sales — 104,027 11,018 Total $ 3,666,686 $ 3,262,331 $ 1,909,196

Warranty Liability

Warranty Liability	12 Months Ended
Warranty Liability	Mar. 31, 2021
Warranty Provision Abstract
Warranty Liability	22. Warranty Liability The Company generally provides its customers with a base warranty on the entire transit, school or charter bus. The Company also provides certain extended warranties, including those covering brake systems, lower-level components, fleet defect provisions and battery-related components, covering a warranty period of approximately one to five years, depending on the contract. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. It is expected that some of these costs will be incurred in the 2022 fiscal year and the remaining will be incurred beyond two years of the reporting date. The warranty provision is recorded at 3.5% of revenue from product sales. For the Years Ended March 31, 2021 March 31, 2020 Opening balance $ 695,147 $ 336,571 Warranty additions 311,863 462,370 Warranty disbursements (64,871) (100,078) Foreign exchange translation 7,612 (3,716) Total $ 949,751 $ 695,147 Current portion $ 101,294 $ 121,944 Long term portion 848,457 573,203 Total $ 949,751 $ 695,147

Paycheck Protection Program Loa

Paycheck Protection Program Loan	12 Months Ended
Paycheck Protection Program Loan	Mar. 31, 2021
Paycheck Protection Program Loan [Abstract]
Paycheck Protection Program Loan	23. Paycheck Protection Program Loan On April 29, 2020, the Company was approved for a $361,900 loan under the Payroll Protection Program ("PPP") administered by the U.S. Small Business Administration ("SBA"). The PPP is a loan program that originated from the U.S. Coronavirus Aid, Relief and Economic Security (CARES) Act. Subject to approval by the SBA, all or a portion of the loan may be forgiven. The PPP loan has a term of two years, is unsecured, and bears interest at 1% per annum. The Company shall pay monthly payments in an amount equal to one month's accrued interest commencing on the seventh month. All interest which accrues during the initial six months of the loan period will be deferred to and payable on the maturity date.

Litigation and Legal Proceeding

Litigation and Legal Proceedings	12 Months Ended
Litigation and Legal Proceedings	Mar. 31, 2021
Disclosure Of Commitments And Contingent Liabilities [Abstract]
Litigation and Legal Proceedings	24. Litigation and Legal Proceedings As of the date of this report the Company is not currently a party to any litigation or legal proceedings which are material, either individually or in the aggregate. The Company has filed a civil claim against the prior CEO and Director of the Company in the Province of British Columbia, and the prior CEO and Director of the Company has filed a response with a counterclaim for wrongful dismissal in the Province of British Columbia. In addition, a company owned and controlled by a former employee who provided services to a subsidiary company of GreenPower until August 2013 filed a claim for breach of confidence against GreenPower in July 2020. The Company does not expect the outcome of either its claim, or the claim filed against it, to be material, and as of the date of this report the resolution of these claims, including the potential timing or financial impact of these claims is inherently uncertain.

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosure	12 Months Ended
Supplemental Cash Flow Disclosure	Mar. 31, 2021
Supplemental Disclosure Respect To Cash Flows [Abstract]
Supplemental Cash Flow Disclosure	25. Supplemental Cash Flow Disclosure The following table provides additional detail regarding the Company's cash flow: Supplemental Cash Flow Disclosure: For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Interest paid $ 744,422 $ 965,548 $ 683,223 Interest received $ 199,936 $ 68,375 $ — Taxes paid $ — $ — $ — Non-cash investing and financing transactions: Fair value assigned to warrants $ — $ — $ 1,869,382 Fair value of stock options exercised $ 164,869 $ 116,768 $ 92,848 Fair value of warrants exercised $ 772,408 $ 18,209 $ — Shares issued for conversion of debentures $ 3,404,693 $ 23,673 $ 67,062 Accretion income on promissory note receivable $ (26,426 ) $ (39,019 ) $ (36,009 ) Accretion expense on convertible debentures $ 378,687 $ 548,882 $ 863,768 Accrued interest on paycheck protection program loan $ 3,378 $ — $ — Right of use asset acquired $ — $ 172,404 $ 767,326 Assets transferred from Inventory to Property and equipment $ 271,291 $ 212,890 $ 70,899 The following changes in liabilities arose from financing activities during the year ended March 31, 2021: Cash Flows Non Cash Changes Accretion and Recognize 31-Mar-20 Advances Repayment Conversion Lease Liabilities F/X Changes 31-Mar-21 Loans payable to related parties $ 2,700,625 $ 137,074 $ (2,803,863 ) $ — $ (187,610 ) $ — $ 153,774 $ — Paycheck Protection Loan — 361,900 — — 3,378 — — 365,278 Promissory note payable 404,196 — (58,030 ) — — — — 346,166 Note payable 10,574 — (10,574 ) — — — — Convertible debentures 2,995,136 — — (3,404,693 ) 378,687 — 30,870 — Lease liabilities 659,118 — (272,467 ) — — — — 386,651 $ 6,769,649 $ 498,974 $ (3,144,934 ) $ (3,404,693 ) $ 194,455 $ — $ 184,644 $ 1,098,095 The following changes in liabilities arose from financing activities during the year ended March 31, 2020: Cash Flows Non Cash Changes Recognize 31-Mar-19 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-20 Loans payable to related parties $ 1,498,907 $ 1,630,668 $ (358,873 ) $ — $ — $ — $ (70,077 ) $ 2,700,625 Promissory note payable 461,135 — (56,939 ) — — — — $ 404,196 Note payable 268,946 — (276,258 ) — — — 17,886 $ 10,574 Convertible debentures 2,737,054 — — (23,673 ) 548,882 — (267,127 ) $ 2,995,136 Lease liabilities 718,288 — (231,574 ) — — 172,404 — $ 659,118 $ 5,684,330 $ 1,630,668 $ (923,644 ) $ (23,673 ) $ 548,882 $ 172,404 $ (319,318 ) $ 6,769,649 The following changes in liabilities arose from financing activities during the year ended March 31, 2019: Cash Flows Non Cash Changes Recognize 31-Mar-18 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-19 Loans payable to related parties $ 756,241 $ 1,000,427 $ (222,334 ) $ — $ — $ — $ (35,427 ) $ 1,498,907 Promissory note payable 516,909 — (55,774 ) — — — — $ 461,135 Note payable — — (231,994 ) — — — — $ 268,946 Convertible debentures 2,892,416 — (27,760 ) (67,062 ) 469,725 — (29,325 ) $ 2,737,054 Lease liabilities — — (49,038 ) — — 767,326 — $ 718,288 $ 4,165,566 $ 1,000,427 $ (586,900 ) $ (67,062 ) $ 469,725 $ 767,326 $ (64,752 ) $ 5,684,330

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
Events After the Reporting Period	Mar. 31, 2021
Disclosure Of Nonadjusting Events After Reporting Period Abstract
Events After the Reporting Period	26. Events After the Reporting Period On May 18, 2021 the Company granted 173,650 incentive stock options to employees of the Company, subject to the approval of the TSX Venture Exchange. The stock options are exercisable for a period of five years at a price of CDN $19.62 per share, and vest 25% after each of four months, one year, two years, and three years after the grant date. On May 31, 2021 the Company issued 342,857 shares to Countryman Investments Ltd., a company beneficially owned by David Richardson, a director of GreenPower, pursuant to the exercise of 342,857 warrants at a price of CDN $4.55 per warrant, for gross proceeds of CDN $1,559,999. On June 14, 2021 the Company issued 285,714 shares to KFS Capital LLC, a company beneficially owned by Fraser Atkinson, the Chairman and CEO of GreenPower, pursuant to the exercise of 285,714 warrants at a price of CDN $4.55 per warrant, for gross proceeds of CDN $1,299,999.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Mar. 31, 2021
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Basis of presentation	(a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements for the years ended March 31, 2021, March 31, 2020, and March 31, 2019 were prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. On August 28, 2020 the Company completed a consolidation of its common shares on the basis of seven pre-consolidation shares for one post-consolidation common share. On the same date, the Company's post-consolidation common shares began trading on the Nasdaq stock exchange and ceased trading on the OTCQB exchange in the US, and the post-consolidation shares continued trading on the TSX Venture exchange in Canada. All references to share and per share amounts in these consolidated financial statements have been retroactively restated to give effect to this share consolidation unless otherwise stated.
Basis of consolidation	(b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-21 31-Mar-20 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% N/A Vehicle Transportation All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies.
Financial instruments	(c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. The Company has issued convertible debentures that can be converted into shares of the Company at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the consideration received is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. When the Company extinguishes convertible debentures before maturity through early redemption or repurchase where the conversion option is unchanged, the Company allocates the consideration paid and any transaction costs for the repurchase or redemption to the liability and equity components of the instrument at the date of settlement. The method used in allocating the consideration paid and transaction costs to the separate components is consistent with the method used in the original allocation to the separate components of the proceeds received by the entity when the convertible instrument was issued. The amount of gain or loss relating to the early redemption or repurchase of the liability component is recognized in profit or loss. The amount of consideration relating to the equity component is recognized in equity. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2021 and March 31, 2020. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2021 and March 31, 2020, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2021 and March 31, 2020. For debt instruments measured at FVOCI, interest income (calculated using the effective interest rate method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. During the year ended March 31, 2021 the Company recognized an allowance for credit losses of $344,737 (2020 - $ nil Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2021 the company recognized an impairment of $ nil
Cash and cash equivalents	(d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2021 and March 31, 2020 the Company had no cash equivalents.
Revenue recognition	(e) Revenue recognition The Company recognizes revenue from contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue is allocated to each performance obligation. Most of the Company's contracts have a single performance obligation as the promise to transfer the individual goods. Revenues from the sale of products are recognized when the goods are shipped or accepted by the customer, depending on the delivery conditions, and title and risk have passed to the customer. Revenues from services such as supporting and training relating to the sale of products are recognized as the services are performed. The Company also has not historically, but may in the future, earn product repair and maintenance revenues, which may relate to warranty contracts, which would be recognized over the periods and according to the terms of the warranty or other contract. The Company enters into a few transactions that represent multiple-element arrangements, which may include any combination of products, support and training services, and extended warranty. The allocation of consideration to the multiple-element is dependent on the explicit stand-alone selling price stipulated in the contract term. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less.
Impairment of long-lived assets	(f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations.
Foreign currency translation	(g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar Electric Vehicle Logistics Inc. U.S. Dollar GreenPower Motor Company Inc. (parent) changed its functional currency from the Canadian dollar to the US dollar effective April 1, 2019 due to the significant US dollar denominated liabilities of the entity, the significant amount of financing raised that is denominated in US dollars, the portion of the Company's expenses denominated in US dollars, and the expectation that all of these factors are expected to increase over time. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2020. San Joaquin Valley Equipment Leasing, Inc. changed its functional currency from the Canadian dollar to the US dollar during the year ended March 31, 2019. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2019. Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: — — — Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period.
Inventory	(h) Inventory Inventory is recorded at the lower of cost and net realizable value with cost determined on a specific item basis. The Company's inventory consists of electric buses in process, production supplies, and finished goods. In determining net realizable value for new buses, the Company primarily considers the age of the vehicles along with the timing of annual and model changeovers. For used buses, the Company considers recent market data and trends such as loss histories along with the current age of the inventory.
Property, plant, and equipment	(i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized.
Loss per share	(j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti-dilutive.
Share capital	(k) Share capital Common shares are classified as equity. Finders fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. During the years ended March 31, 2021, March 31, 2020 and March 31, 2019 the Company recorded $2,948,718, $463,411, and $ nil
Income taxes	(l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company reassesses deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered.
Critical accounting estimates and judgments	(m) Critical accounting estimates and judgments The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, the inputs used in the Black-Scholes option pricing model to measure share-based compensation and warrants, determination of the useful life of equipment, the carrying value of accounts receivable and promissory note receivable and the associated allowance for credit losses, net realizable value of inventory, provision for warranty expense, and the $nil provision for income taxes. Effective January 1, 2019, management changed its estimated useful life for electric buses (including some categorized under Leased Assets in note 9) from 7 years to 12 years. For the year ended March 31, 2019 this change reduced the Company's depreciation expense by $19,537. The carrying value of electric buses was $622,833 as at March 31, 2019 using an estimated useful life of 12 years, and the carrying value of electric buses would have been $603,296 with an estimated life of 7 years. Critical accounting judgments i. ii. iii. iv. v. vi.
Share-based payment transactions	(n) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement.
Valuation of equity units issued in private placements	(o) Valuation of equity units issued in private placements The Company has adopted a residual value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first allocates value to the more easily measurable component based on fair value and then the residual value, if any, to the less easily measurable component. The fair value of the common shares issued in the private placement was determined to be the more easily measurable component and were valued at their fair value, as determined by the closing quoted bid price on the announcement date. The balance, if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in warrant reserve.
Government grants	(p) Government grants The Company receives grants from government agencies related to sales and leases of its electric buses. The accounting for these grants depends on whether the carrying amount of the vehicle remains with the Company, which is the case for operating leases where the Company is the lessor. For government grants associated with leased vehicles under operating leases, the grant reduces the value of the asset.
Provisions and contingent liabilities	(q) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant.
Leases	(r) Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. The Company has also elected to apply the practical expedient for excluding the initial direct costs for the measurement of right of use assets at the date of initial application, as well as for using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re-measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is premeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains lease and non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations. Impact on adoption On January 1, 2019, the Company elected to record right of use assets based on the corresponding lease liabilities, as described more fully in Note 8. Lease liabilities have been measured by discounting future lease payments at the incremental borrowing rate of 8% per annum, and represents the Company's best estimate of the rate of interest that it would expect to pay to borrow, on a collateralized basis, over a similar term, an amount equal to the lease payments in the current economic environment. As of March 31, 2019, the remaining non-cancelable period of one of the two leases is 29 months, and the other is 42 months. The application of IFRS 16 to leases previously classified as operating leases under IAS 17, resulted in the recognition of right of use assets and lease liabilities as at January 1, 2019. The following table summarizes the Right of Use Assets of the Company for the year ended March 31, 2019: Right of Use Assets, March 31, 2018 $ — Additions to Right of Use Assets during the year 787,326 Depreciation during the year (87,752 ) Right of Use Assets, March 31, 2019 $ 699,574 During the year ended March 31, 2019, the Company entered into two transactions as lessor, one which was accounted for as an operating lease, and the other as a finance lease (Note 5). The adoption of IFRS 16 did not have a material impact on the financial results for the year ended March 31, 2019 for either of these transactions.
Adoption of accounting standards	(s) Adoption of accounting standards The following new or amended standards were adopted during the year ended March 31, 2021: IFRS 3 Definition of a Business The amendment to IFRS 3 Definition of a Business clarifies the definition of a business to help determine whether a transaction results in an asset or a business acquisition. The amendment to IFRS 3 Definition of a Business did not have an impact on the Consolidated Financial Statements of the Company for the year ended March 31, 2021. IAS 1 and IAS 8 Definition of Material The amendments to IAS 1 and IAS 8 Definition of Material refined the definition of Material to make it easier and apply, to clarify that companies are required to disclose their material accounting policies rather than their significant accounting policies, that accounting policies related to immaterial transactions, events or conditions are themselves immaterial and need not be disclosed, and that not all accounting policies that relate to material transactions, other events or conditions are themselves material to a company's financial statements. The amendments to IAS 1 and IAS 8 Definition of Material did not have an impact on the Consolidated Financial Statements of the Company for the year ended March 31, 2021. IFRS 9, IAS 39 and IFRS 7 Interest Rate Benchmark Reform The amendments to IFRS 9, IAS 39 and IFRS 7 Interest Rate Benchmark Reform have been issued to address uncertainties resulting from the reform of interbank offered rates and their impact on financial instruments that qualify for hedge accounting. The amendments to IFRS 9, IAS 39 and IFRS 7 Interest Rate Benchmark Reform did not have an impact on the Consolidated Financial Statements of the Company for the year ended March 31, 2021.
Future accounting pronouncements	(t) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB or the IFRS Interpretations Committee that are not mandatory for the March 31, 2021 reporting period, as follows: IAS 37 - Onerous Contracts The amendments to IAS 37 specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. The amendments to IAS 37 specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. These amendments are effective for reporting periods beginning on or after January 1, 2022. IAS 1 - Classification of Liabilities as Current or Non-Current The amendments to IAS1 provide a more general approach to the classification of liabilities based on the contractual arrangements in place at the reporting date. These amendments are effective for reporting periods beginning on or after January 1, 2023. The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Mar. 31, 2021
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Schedule of wholly owned subsidiaries included in these consolidated financial statements	Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-21 31-Mar-20 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive Electric Vehicle Logistics Inc. United States 100% N/A Vehicle Transportation
Schedule of estimated useful life of property, plant and equipment	Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobiles 5-10 years, straight line method Leased asset 12 years, straight line method Buses 12 years, straight line method
Schedule of impact on adoption of rights of use assets	Right of Use Assets, March 31, 2018 $ — Additions to Right of Use Assets during the year 787,326 Depreciation during the year (87,752 ) Right of Use Assets, March 31, 2019 $ 699,574

Finance Lease Receivables (Tabl

Finance Lease Receivables (Tables)	12 Months Ended
Finance Lease Receivables (Tables)	Mar. 31, 2021
Disclosure of Finance Lease Receivables [Abstract]
Schedule of changes in Finance Lease Receivables	For the years ended March 31, 2021 March 31, 2020 Finance lease receivable, beginning of year $ 1,330,291 $ 324,903 Net investment recognized 2,614,871 1,030,408 Lease payments received (226,616 ) (87,703 ) Interest income recognized 203,845 62,683 Finance lease receivable, end of year $ 3,922,391 $ 1,330,291 Current portion of Finance Lease Receivable $ 308,505 $ 82,501 Long Term Portion of Finance Lease Receivable $ 3,613,886 $ 1,247,790
Schedule of payments to received on Finance Lease Receivables	March 31, 2021 Year 1 $ 650,105 Year 2 * 848,889 Year 3 * 1,089,889 Year 4 * 1,234,295 Year 5 * 359,996 Year 6* 434,000 Remainder * 551,500 less: amount representing interest income (1,246,283 ) Finance Lease Receivable $ 3,922,391 Current Portion of Finance Lease Receivable $ 308,505 Long Term Portion of Finance Lease Receivable $ 3,613,886 * including unguaranteed residual.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Mar. 31, 2021
Classes of current inventories [abstract]
Schedule of Inventories	March 31, 2021 March 31, 2020 Work in Process $ 10,048,518 $ 2,812,935 Finished Goods 2,413,449 3,777,665 Total $ 12,461,967 $ 6,590,600

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liabilities (Tables)	12 Months Ended
Right of Use Assets and Lease Liabilities (Tables)	Mar. 31, 2021
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Schedule of information about right-of-use assets	March 31, 2021 March 31, 2020 Right of Use Assets, beginning of year $ 620,191 $ 699,574 Additions — 172,404 Depreciation (265,013 ) (251,787 ) Right of Use Assets, end of year $ 355,178 $ 620,191
Schedule of payments on Lease Liabilities	1 year $ 284,363 thereafter $ 122,419 less amount representing interest expense $ (20,131 ) Lease liability $ 386,651 Current Portion of Lease Liabilities $ 266,042 Long Term Portion of Lease Liabilities $ 120,609

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
Property and Equipment (Tables)	Mar. 31, 2021
Property Plant And Equipment Abstract
Schedule of property and equipment	Demonstration Leased Asset EV Leasehold Improvements Cost Computers Furniture Automobiles Electric Buses Land Total Balance, March 31, 2019 $ 14,116 $ 35,514 $ 51,283 $ 320,723 $ 971,001 $ 641,663 $ 794,431 $ 33,688 $ 2,862,419 Additions 38,112 8,121 42,973 — — 50,040 6,286 16,328 161,860 Transfers from/(to) inventory — — — 511,740 (298,850 ) — — — 212,890 Foreign exchange translation (379 ) (577 ) — — — — — — (956 ) Balance, March 31, 2020 $ 51,849 $ 43,058 $ 94,256 $ 832,463 $ 672,151 $ 691,703 $ 800,717 $ 50,016 $ 3,236,213 Additions 41,223 15,832 150,990 — — 142,811 600 1,226 352,682 Transfers from inventory — — — 360,679 — — — — 360,679 Transfers to inventory — — — (102,158 ) — — — — (102,158 ) Write down of asset — — — (45,679 ) — — — — (45,679 ) Foreign exchange translation 778 1,989 — — — — — — 2,767 Balance, March 31, 2021 $ 93,850 $ 60,879 $ 245,246 $ 1,045,305 $ 672,151 $ 834,514 $ 801,317 $ 51,242 $ 3,804,504 Depreciation and impairment losses Balance, March 31, 2019 $ 8,081 $ 11,403 $ 13,481 $ 70,303 $ 598,588 $ 465,403 $ — $ 3,033 $ 1,170,292 Depreciation 9,223 5,604 6,645 79,320 41,084 172,881 12,011 326,768 Foreign exchange translation (380 ) 4 — — — — — — (376 ) Balance, March 31, 2020 $ 16,924 $ 17,011 $ 20,126 $ 163,675 $ 625,620 $ 638,284 $ — $ 15,044 $ 1,496,684 Depreciation 20,200 7,576 19,916 65,434 8,410 40,153 — 10,561 172,250 Transfers to inventory — — — (12,770 ) — — — — (12,770 ) Foreign exchange translation 762 1,002 — — — — — — 1,764 Balance, March 31, 2021 $ 37,886 $ 25,589 $ 40,042 $ 216,339 $ 634,030 $ 678,437 $ — $ 25,605 $ 1,657,928 Carrying amounts As at March 31, 2019 $ 6,035 $ 24,111 $ 37,802 $ 250,420 $ 372,413 $ 176,260 $ 794,431 $ 30,655 $ 1,692,127 As at March 31, 2020 $ 34,925 $ 26,047 $ 74,130 $ 668,788 $ 46,531 $ 53,419 $ 800,717 $ 34,972 $ 1,739,529 As at, March 31, 2021 $ 55,964 $ 35,290 $ 205,204 $ 828,966 $ 38,121 $ 156,077 $ 801,317 $ 25,637 $ 2,146,576

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
Stock Options (Tables)	Mar. 31, 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Schedule of incentive stock options granted under the Plan	The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2021: Exercise Balance Forfeited Balance Expiry Date Price March 31, 2020 Granted Exercised or Expired March 31, 2021 May 26, 2020 CDN $ 4.20 21,429 — — (21,429 ) — July 10, 2020 CDN $ 3.85 7,143 — — (7,143 ) — February 4, 2021 CDN $ 2.45 57,143 — (57,143 ) — — May 6, 2021 CDN $ 2.45 74,286 — (62,858 ) (11,428 ) — October 27, 2021 CDN$ $ 4.34 71,429 — — — 71,429 February 2, 2022 CDN $ 5.25 65,286 — — — 65,286 May 26, 2022 CDN $ 5.25 148,214 — — — 148,214 December 18, 2022 CDN $ 3.15 25,000 — — — 25,000 May 4, 2023 CDN $ 3.50 75,714 — (5,357 ) — 70,357 November 30, 2023 CDN $ 3.01 50,000 — — — 50,000 February 12, 2024 CDN $ 3.50 78,571 — — — 78,571 January 30, 2022 CDN $ 2.59 25,000 — (5,357 ) — 19,643 January 30, 2025 CDN $ 2.59 319,286 — (5,893 ) (3,571 ) 309,822 July 3, 2022 CDN $ 4.90 — 14,286 (7,143 ) — 7,143 July 3, 2025 CDN $ 4.90 — 51,429 (1,786 ) — 49,643 November 19, 2025 US $ 20.00 — 300,000 — — 300,000 December 4, 2025 US $ 20.00 — 20,000 — — 20,000 Total outstanding 1,018,501 385,715 (145,537 ) (43,571 ) 1,215,108 Total exercisable 629,750 882,964 Weighted Average Exercise Price (CDN$) $ 3.50 $ 21.70 $ 2.65 $ 3.55 $ 9.35 Weighted Average Remaining Life 3.0 years 3.1 years The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2020: Exercise Balance Forfeited Balance Expiry Date Price (CDN$) March 31, 2019 Granted Exercised or Expired March 31, 2020 December 23, 2019 $ 1.75 419,245 — (90,721 ) (328,524 ) — March 25, 2020 $ 1.75 28,571 — (28,571 ) — — May 26, 2020 $ 4.20 21,429 — — — 21,429 July 10, 2020 $ 3.85 7,143 — — — 7,143 February 4, 2021 $ 2.45 71,429 — — (14,286 ) 57,143 May 6, 2021 $ 2.45 75,714 — — (1,428 ) 74,286 October 27, 2021 $ 4.34 71,429 — — — 71,429 February 2, 2022 $ 5.25 95,000 — — (29,714 ) 65,286 May 26, 2022 $ 4.20 28,571 — — (28,571 ) — May 26, 2022 $ 5.25 148,214 — — — 148,214 December 18, 2022 $ 3.15 33,571 — — (8,571 ) 25,000 May 4, 2023 $ 3.50 90,000 — — (14,286 ) 75,714 November 30, 2023 $ 3.01 50,000 — — — 50,000 February 12, 2024 $ 3.50 92,857 — — (14,286 ) 78,571 January 30, 2022 $ 2.59 — 25,000 — — 25,000 January 30, 2025 $ 2.59 — 319,286 — — 319,286 Total outstanding 1,233,173 344,286 (119,292 ) (439,666 ) 1,018,501 Total exercisable 983,388 629,750 Weighted Average Exercise Price (CDN$) $ 3.15 $ 2.59 $ 1.75 $ 2.31 $ 3.50 Weighted Average Remaining Life 3.0 years The Company had the following incentive stock options granted under its Plan and 2016 Plan that are issued and outstanding at March 31, 2019: Exercise Balance Forfeited Balance Expiry Date Price (CDN$) March 31, 2018 Granted Exercised or Expired March 31, 2019 July 3, 2018 $ 2.80 7,143 — — (7,143 ) — July 3, 2018 $ 1.75 107,143 — (7,143 ) (100,000 ) — September 1, 2018 $ 1.75 2,857 — (2,857 ) — — December 23, 2019 $ 1.75 508,531 — (85,714 ) (3,572 ) 419,245 March 25, 2020 $ 1.75 28,571 — — — 28,571 May 26, 2020 $ 4.20 21,429 — — — 21,429 July 10, 2020 $ 3.85 7,143 — — — 7,143 February 4, 2021 $ 2.45 71,429 — — — 71,429 May 6, 2021 $ 2.45 75,714 — — — 75,714 October 27, 2021 $ 4.34 71,429 — — — 71,429 February 2, 2022 $ 5.25 102,143 — — (7,143 ) 95,000 May 26, 2022 $ 4.20 28,571 — — — 28,571 May 26, 2022 $ 5.25 148,214 — — — 148,214 December 18, 2022 $ 3.15 33,571 — — — 33,571 May 4, 2023 $ 3.50 — 90,000 — — 90,000 November 30, 2023 $ 3.01 — 50,000 — — 50,000 February 12, 2024 $ 3.50 — 92,857 — — 92,857 Total outstanding 1,213,888 232,857 (95,714 ) (117,858 ) 1,233,173 Total exercisable 1,000,531 983,388 Weighted Average Exercise Price (CDN$) $ 2.87 $ 3.36 $ 1.75 $ 2.03 $ 3.15 Weighted Average Remaining Life 2.3 years
Schedule of weighted-average assumptions used for valuation of stock option grants	For the year ended March 31, 2021 March 31, 2020 March 31, 2019 Share price on grant date $17.21 CDN$2.59 CDN$3.29 Exercise price $17.21 CDN$2.59 CDN$3.36 Risk-free interest rate 0.47% 1.35% 1.31% Expected life of options 5 years 5 years 5 years Annualized volatility (1) 73% 73% 100% Dividend rate N/A N/A N/A (1) Expected volatility was determined by reference to historical volatility of similar entities following a comparable period of lives.

Warrants (Tables)

Warrants (Tables)	12 Months Ended
Warrants (Tables)	Mar. 31, 2021
Warrants [Abstract]
Schedule of outstanding warrants enabling holders to acquire common shares	Exercise Balance Balance Expiry Date Price March 31, 2020 Issued Exercised Expired March 31, 2021 May 17, 2020 CDN $5.25 417,457 — — (417,457 ) — May 31, 2020 CDN $5.25 54,929 — — (54,929 ) — October 17, 2020 CDN $7.70 44,500 — (44,498 ) (2 ) — June 29, 2021 CDN $4.55 628,571 — — — 628,571 September 25, 2021 CDN $3.50 527,143 — (36,071 ) — 491,072 October 12, 2021 CDN $3.50 775,000 — (721,429 ) — 53,571 March 14, 2022 CDN $4.20 685,714 — — — 685,714 May 6, 2023 USD $2.6677 866,510 — (813,475 ) — 53,035 May 8, 2023 USD $2.6677 70,258 — (56,555 ) — 13,703 Total outstanding 4,070,082 — (1,672,028 ) (472,388 ) 1,925,666 Weighted Average Exercise Price (CDN$) $ 4.06 NA $ 3.65 $ 5.25 $ 4.06 Weighted Average Life 1.7 years 0.6 years Exercise Balance Balance Expiry Date Price March 31, 2019 Issued Exercised Expired March 31, 2020 May 17, 2020 CDN $5.25 417,457 — — — 417,457 May 31, 2020 CDN $5.25 54,929 — — — 54,929 October 17, 2020 CDN $7.70 44,500 — — — 44,500 June 29, 2021 CDN $4.55 628,571 — — — 628,571 September 25, 2021 CDN $3.50 527,143 — — — 527,143 October 12, 2021 CDN $3.50 792,857 — (17,857 ) — 775,000 March 14, 2022 CDN $4.20 685,714 — — — 685,714 May 6, 2023 USD $2.6677 — 866,510 — — 866,510 May 8, 2023 USD $2.6677 — 70,258 — — 70,258 Total outstanding 3,151,171 936,768 (17,857 ) — 4,070,082 Weighted Average Exercise Price (CDN$) $ 4.20 $ 3.78 $ 3.50 NA $ 4.06 Weighted Average Life 2.3 years 1.7 years Exercise Balance Balance Expiry Date Price March 31, 2018 Issued Exercised Expired March 31, 2019 October 1, 2018 CDN $1.75 57,143 — — (57,143 ) — December 10, 2018 CDN $7.00 36 — — (36 ) — December 16, 2018 CDN $7.00 21,990 — — (21,990 ) — May 17, 2020 CDN $5.25 417,457 — — — 417,457 May 31, 2020 CDN $5.25 54,929 — — — 54,929 October 17, 2020* CDN $7.70 48,896 — — (4,396 ) 44,500 June 29, 2021 CDN $4.55 — 628,571 — — 628,571 September 25, 2021 CDN $3.50 527,143 — — — 527,143 October 12, 2021 CDN $3.50 792,857 — — — 792,857 March 14, 2022 CDN $4.20 — 685,714 — — 685,714 Total outstanding 1,920,451 1,314,285 — (83,565 ) 3,151,171 Weighted Average Exercise Price (CDN$) $ 4.20 $ 4.34 NA $ 4.90 $ 4.20 Weighted Average Life 3.0 years 2.3 years * The TSX Venture exchange consented to an amendment of the October 16, 2016 warrant issuance. The expiry date was extended to October 17, 2020 and exercise price was reduced to CDN $7.70 per share.
Schedule of deferred financing fees	March 31, 2021 March 31, 2020 Deferred Financing Fees, beginning of year $ 1,045,221 $ 1,643,249 plus: Deferred Financing Fees Incurred During the Year — 21,366 less: Amortization of Deferred Financing Fees (628,483 ) (619,394 ) Deferred Financing Fees, end of year $ 416,738 $ 1,045,221
Schedule of weighted average assumptions used for Black Scholes valuation of warrants granted	March 31, 2019 Exercise price CDN $4.37 Share price on grant date CDN $3.29 Risk-free interest rate 2.85% Expected life of warrants 3.0 years Annualized volatility (1) 100% Dividend rate n/a (1)

Convertible Debentures (Tables)

Convertible Debentures (Tables)	12 Months Ended
Convertible Debentures (Tables)	Mar. 31, 2021
Convertible Debentures [Abstract]
Schedule of convertible debenture values and conversion price	Outstanding Conversion Shares Converted Outstanding Issue March 31, 2020 Price issued on Amount March 31, 2021 Date ($CDN) ($CDN) Conversion ($CDN) ($CDN) 17-May-17 $ 1,900,000 $ 4.55 417,582 $ (1,900,000 ) $ — 31-May-17 250,000 $ 4.55 54,945 (250,000 ) — 25-Sep-17 1,476,000 $ 2.80 527,143 (1,476,000 ) — 12-Oct-17 1,970,000 $ 2.80 703,570 (1,970,000 ) — Total $ 5,596,000 1,703,240 $ (5,596,000 ) $ — Outstanding Conversion Shares Converted Outstanding Issue March 31, 2019 Price issued on Amount March 31, 2020 Date ($CDN) ($CDN) Conversion ($CDN) ($CDN) 17-May-17 $ 1,900,000 $ 4.55 — $ — $ 1,900,000 31-May-17 250,000 $ 4.55 — — 250,000 25-Sep-17 1,476,000 $ 2.80 — — 1,476,000 12-Oct-17 2,020,000 $ 2.80 17,857 (50,000 ) 1,970,000 Total $ 5,646,000 17,857 $ (50,000 ) $ 5,596,000

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
Deferred Revenue (Tables)	Mar. 31, 2021
Accruals And Deferred Income Abstract
Schedule of deferred revenue	March 31, 2021 March 31, 2020 Deferred revenue, beginning of year $ 426,157 $ 823,904 Additions to deferred revenue during the year 187,535 252,443 Deposits returned — (335,000 ) Revenue recognized from deferred revenue during the year (488,687 ) (303,353 ) Foreign exchange changes — (11,837 ) Deferred revenue, end of year $ 125,005 $ 426,157

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Mar. 31, 2021
Disclosure of detailed information about financial instruments [abstract]
Schedule of foreign currency risk	Cash $ 483,977 Accounts Receivable $ 28,186 Promissory Notes Receivable $ 140,000 Accounts Payable and Accrued Liabilities $ (172,641 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Mar. 31, 2021
Related Party Transactions Abstract
Schedule of transactions between related parties	For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Salaries and Benefits (1) $ 473,841 $ 455,067 $ 289,840 Consulting fees (2) 251,007 263,750 382,875 Accommodation (3) — 762 49,895 Truck and Trailer Rentals (4) 5,749 98,943 140,722 Options Vested (5) 1,698,487 240,996 252,804 Total $ 2,429,084 $ 1,059,518 $ 1,116,136 1) 2) 3) 4) 5)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Mar. 31, 2021
Major components of tax expense (income) [abstract]
Schedule of difference between tax expenses for the years and the expected income taxes based on the statutory rate	For the year ended March 31, 2021 March 31, 2020 March 31, 2019 Combined statutory tax rate 27.00% 27.00% 27.00% Expected income tax expense (recovery) $ (2,115,924 ) $ (1,389,411 ) $ (1,226,922 ) Items not deductible for tax purposes 706,127 378,391 124,866 Difference in tax rate in other jurisdictions (107,357 ) (68,861 ) (63,785 ) Effect of change in tax rates — (31 ) 180,534 Expiry of loss carryforwards — 40,079 57,656 Unrecognized (recognized) loss carryforwards 1,517,154 1,039,833 927,651 Deferred income tax expense (recovery) $ — $ — $ —
Schedule of effect of the temporary differences giving rise to the deferred income tax assets	As at Deferred income tax assets March 31, 2021 March 31, 2020 Non-capital loss carry-forwards $ 7,247,214 $ 4,563,405 Investment in subsidiary 100,013 88,653 Accounts, finance lease, and promissory note receivables (696,950 ) (180,759 ) Capital assets 223,078 536,535 Right of use assets and lease liabilities 15,360 17,585 Warranty provision 268,129 200,496 Convertible debentures — (255,418 ) Other carryforward balances 2,301 (7,150 ) Share issue costs 748,965 112,060 Unrecognized deferred tax assets (7,908,110 ) (5,075,407 ) Net deferred income tax asset (liability) $ — $ —

Segmented Information and Oth_2

Segmented Information and Other Additional Disclosures (Tables)	12 Months Ended
	Mar. 31, 2021
Disclosure Of Operating Segments Abstract
Schedule of revenues allocated by segment	For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Vehicle sales $ 3,459,311 $ 10,438,713 $ 5,781,853 Revenue from operating and finance leases 8,188,905 2,920,719 264,699 Accretion on promissory note 26,426 39,019 36,009 Rental income — — — Service revenue — 33,577 — Finance income 199,936 68,375 — EIDL Grant 10,000 — — Total $ 11,884,578 $ 13,500,403 $ 6,082,561
Schedule of revenues allocated by geography	For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 United States of America $ 11,643,434 $ 13,461,384 $ 6,046,552 Canada 241,144 39,019 36,009 Total $ 11,884,578 $ 13,500,403 $ 6,082,561
Schedule of expenses related to salaries and benefits	For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Administrative fees $ 3,666,686 $ 3,128,304 $ 1,778,178 Sales and marketing — 30,000 120,000 Cost of sales — 104,027 11,018 Total $ 3,666,686 $ 3,262,331 $ 1,909,196

Warranty Liability (Tables)

Warranty Liability (Tables)	12 Months Ended
Warranty Liability (Tables)	Mar. 31, 2021
Warranty Provision Abstract
Schedule of Warranty Liability	For the Years Ended March 31, 2021 March 31, 2020 Opening balance $ 695,147 $ 336,571 Warranty additions 311,863 462,370 Warranty disbursements (64,871) (100,078) Foreign exchange translation 7,612 (3,716) Total $ 949,751 $ 695,147 Current portion $ 101,294 $ 121,944 Long term portion 848,457 573,203 Total $ 949,751 $ 695,147

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosure (Tables)	12 Months Ended
Supplemental Cash Flow Disclosure (Tables)	Mar. 31, 2021
Supplemental Disclosure Respect To Cash Flows [Abstract]
Schedule of cash flow statement	For the Years Ended March 31, 2021 March 31, 2020 March 31, 2019 Interest paid $ 744,422 $ 965,548 $ 683,223 Interest received $ 199,936 $ 68,375 $ — Taxes paid $ — $ — $ — Non-cash investing and financing transactions: Fair value assigned to warrants $ — $ — $ 1,869,382 Fair value of stock options exercised $ 164,869 $ 116,768 $ 92,848 Fair value of warrants exercised $ 772,408 $ 18,209 $ — Shares issued for conversion of debentures $ 3,404,693 $ 23,673 $ 67,062 Accretion income on promissory note receivable $ (26,426 ) $ (39,019 ) $ (36,009 ) Accretion expense on convertible debentures $ 378,687 $ 548,882 $ 863,768 Accrued interest on paycheck protection program loan $ 3,378 $ — $ — Right of use asset acquired $ — $ 172,404 $ 767,326 Assets transferred from Inventory to Property and equipment $ 271,291 $ 212,890 $ 70,899
Schedule of changes in liabilities arose from financing activities	Cash Flows Non Cash Changes Accretion and Recognize 31-Mar-20 Advances Repayment Conversion Lease Liabilities F/X Changes 31-Mar-21 Loans payable to related parties $ 2,700,625 $ 137,074 $ (2,803,863 ) $ — $ (187,610 ) $ — $ 153,774 $ — Paycheck Protection Loan — 361,900 — — 3,378 — — 365,278 Promissory note payable 404,196 — (58,030 ) — — — — 346,166 Note payable 10,574 — (10,574 ) — — — — Convertible debentures 2,995,136 — — (3,404,693 ) 378,687 — 30,870 — Lease liabilities 659,118 — (272,467 ) — — — — 386,651 $ 6,769,649 $ 498,974 $ (3,144,934 ) $ (3,404,693 ) $ 194,455 $ — $ 184,644 $ 1,098,095 The following changes in liabilities arose from financing activities during the year ended March 31, 2020: Cash Flows Non Cash Changes Recognize 31-Mar-19 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-20 Loans payable to related parties $ 1,498,907 $ 1,630,668 $ (358,873 ) $ — $ — $ — $ (70,077 ) $ 2,700,625 Promissory note payable 461,135 — (56,939 ) — — — — $ 404,196 Note payable 268,946 — (276,258 ) — — — 17,886 $ 10,574 Convertible debentures 2,737,054 — — (23,673 ) 548,882 — (267,127 ) $ 2,995,136 Lease liabilities 718,288 — (231,574 ) — — 172,404 — $ 659,118 $ 5,684,330 $ 1,630,668 $ (923,644 ) $ (23,673 ) $ 548,882 $ 172,404 $ (319,318 ) $ 6,769,649 The following changes in liabilities arose from financing activities during the year ended March 31, 2019: Cash Flows Non Cash Changes Recognize 31-Mar-18 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-19 Loans payable to related parties $ 756,241 $ 1,000,427 $ (222,334 ) $ — $ — $ — $ (35,427 ) $ 1,498,907 Promissory note payable 516,909 — (55,774 ) — — — — $ 461,135 Note payable — — (231,994 ) — — — — $ 268,946 Convertible debentures 2,892,416 — (27,760 ) (67,062 ) 469,725 — (29,325 ) $ 2,737,054 Lease liabilities — — (49,038 ) — — 767,326 — $ 718,288 $ 4,165,566 $ 1,000,427 $ (586,900 ) $ (67,062 ) $ 469,725 $ 767,326 $ (64,752 ) $ 5,684,330

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
	Aug. 28, 2020	May 31, 2019	Sep. 30, 2020	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Nature and Continuance of Operations [Abstract]
Proceeds from private placement and equity offering	$ 37,700,000	$ 4,000,000	$ 37,700,000	$ 37,700,000	$ 4,000,000
Cash and restricted cash balance				15,207,948	451,605	$ 198,920	$ 1,007,329
Working capital				30,808,375
Accumulated deficit				(31,625,388)	(23,852,634)
Shareholder's equity				36,152,448	$ (1,174,956)	$ (85,636)	$ 2,167,745
Maximum line of credit limit				$ 8,000,000

Significant Accounting Polici_4

Significant Accounting Policies (Narrative) (Details)	9 Months Ended		12 Months Ended
Significant Accounting Policies (Narrative) (Details)	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2021CAD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2020CAD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)
Significant Accounting Policies [Line Items]
Allowance for credit losses				$ 35,639		$ 46,447
Allowance for credit losses of promissory note receivable			$ 455,110	344,737
Impairment of promissory note receivable					$ 297,883	223,919
Share issuance costs				$ 2,948,718		$ 463,411
Incremental borrowing rate			8.00%	8.00%
Diesel and Electric buses
Significant Accounting Policies [Line Items]
Description of estimated lives, property, plant and equipment	12 years	7 years	12 years, straight line method	12 years, straight line method
Reduction in depreciation expense due to change in estimated useful life							19,537
Carrying value of leased asset using an estimated useful life of 12 years							622,833
Carrying value of leased asset with an estimated life of 7 years							$ 603,296

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of wholly owned subsidiaries (Details)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
GP GreenPower Industries Inc.
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100.00%	100.00%
Principal Activity	Holding company
GreenPower Motor Company, Inc.
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100.00%	100.00%
Principal Activity	Electric bus manufacturing and distribution
0939181 BC Ltd.
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100.00%	100.00%
Principal Activity	Electric bus sales and leasing
San Joaquin Valley Equipment Leasing, Inc.
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100.00%	100.00%
Principal Activity	Electric bus leasing
0999314 BC Ltd.
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100.00%	100.00%
Principal Activity	Inactive
Electric Vehicle Logistics Inc.
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100.00%
Principal Activity	Vehicle Transportation

Significant Accounting Polici_6

Significant Accounting Policies - Schedule of estimated useful life of property, plant, and equipment (Details)	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2021
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			Over term of lease, straight line method
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			3 years, straight line method
EV equipment
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			3 years, straight line method
Furniture
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			7 years, straight line method
Automobiles
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			5-10 years, straight line method
Leased asset
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			12 years, straight line method
Buses
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	12 years	7 years	12 years, straight line method

Significant Accounting Polici_7

Significant Accounting Policies - Schedule of Right of Use Assets (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Right of Use Assets, beginning of year	$ 620,191	$ 699,574	$ 0
Additions to Right of Use Assets during the year	0	172,404	787,326
Depreciation during the year	(265,013)	(251,787)	(87,752)
Right of Use Assets, end of year	$ 355,178	$ 620,191	$ 699,574

Restricted Cash (Narrative) (De

Restricted Cash (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Cash And Cash Equivalents Abstract
Restricted cash	$ 111,748	$ 151,886

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Accounts Receivable [Abstract]
Allowance against accounts receivable	$ 35,639	$ 46,447

Finance Lease Receivables (Narr

Finance Lease Receivables (Narrative) (Details) - USD ($)	12 Months Ended
Finance Lease Receivables (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of Finance Lease Receivables [Abstract]
Selling profit on finance leases	$ 2,533,833	$ 865,009	$ 102,155

Finance Lease Receivables - Sch

Finance Lease Receivables - Schedule of changes in Finance Lease Receivables (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disclosure of Finance Lease Receivables [Abstract]
Finance lease receivable, beginning of year	$ 1,330,291	$ 324,903
Net investment recognized	2,614,871	1,030,408
Lease payments received	(226,616)	(87,703)
Interest income recognized	203,845	62,683
Finance lease receivable, end of year	3,922,391	1,330,291
Current portion of Finance Lease Receivable	308,505	82,501
Long Term Portion of Finance Lease Receivable	$ 3,613,886	$ 1,247,790

Finance Lease Receivables - S_2

Finance Lease Receivables - Schedule of payments to received on Finance Lease Receivables (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of maturity analysis of finance lease payments receivable [line items]
less: amount representing interest income	$ (1,246,283)
Finance Lease Receivable	3,922,391	$ 1,330,291	$ 324,903
Current Portion of Finance Lease Receivable	308,505	82,501
Long Term Portion of Finance Lease Receivable	3,613,886	$ 1,247,790
Year 1
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	650,105
Year 2
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	848,889
Year 3 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	1,089,889
Year 4 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	1,234,295
Year 5 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	359,996
Year 6 [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	434,000
Remainder [Member]
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	$ 551,500

Inventory (Narrative) (Details)

Inventory (Narrative) (Details) - USD ($)	12 Months Ended
Inventory (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Classes of current inventories [abstract]
Inventory write-down	$ 57,261

Inventory - Schedule of invento

Inventory - Schedule of inventories (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Classes of current inventories [abstract]
Work in Progress	$ 10,048,518	$ 2,812,935
Finished Goods	2,413,449	3,777,665
Total	$ 12,461,967	$ 6,590,600

Promissory Note Receivable (Nar

Promissory Note Receivable (Narrative) (Details)	1 Months Ended	12 Months Ended
Promissory Note Receivable (Narrative) (Details)	Jan. 30, 2018CAD ($)	Mar. 31, 2021CAD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2020CAD ($)	Mar. 31, 2020USD ($)
Promissory Note Receivable [Abstract]
Term of lease under multiple lease agreements	5 years
Discounted operating lease payments to be received under multiple lease agreements	$ 1,000,000
Lump sum payment received from sale and transfer of lease agreements	1,492,611
Value of promissory note receivable under multiple lease agreements	$ 1,000,000
Percentage of interest rate of promissory note receivable under multiple lease agreements	6.40%
Allowance for credit losses of promissory note receivable		$ 455,110	$ 344,737
Write down of assets				$ 297,883	223,919
Carrying value of the promissory note receivable			$ 99,346		$ 384,261

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liabilities (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of use assets carrying value	$ 355,178	$ 620,191	$ 699,574	$ 0
Discounted rate of interest	8.00%
Interest expense incurred	$ 39,432	56,614	25,199
Depreciation expense	265,013	251,787	87,752
Rental payments	311,899	288,188	74,237
Additions to right-of-use assets	0	172,404	787,326
Payments for short-term leases	65,708	$ 48,942	$ 83,962
Future remaining minimum lease payments of lease scheduled to terminate	$ 47,359

Right of Use Assets and Lease_4

Right of Use Assets and Lease Liabilities - Schedule of information about right-of-use assets (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets, beginning of year	$ 620,191	$ 699,574	$ 0
Additions	0	172,404	787,326
Depreciation during the year	(265,013)	(251,787)	(87,752)
Right of Use Assets, end of year	$ 355,178	$ 620,191	$ 699,574

Right of Use Assets and Lease_5

Right of Use Assets and Lease Liabilities - Schedule of payments on Lease Liabilities (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Disclosure of maturity analysis of operating lease payments [line items]
less amount representing interest expense	$ (20,131)
Lease liability	386,651
Current portion of lease liabilities	266,042	$ 272,468
Long term portion of lease liabilities	120,609	$ 386,650
Year 1
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	284,363
Thereafter
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	$ 122,419

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details)	12 Months Ended
Property and Equipment (Narrative) (Details)	Mar. 31, 2020USD ($)
Property Plant And Equipment Abstract
Write off of asset	$ 45,679

Property and Equipment- Schedul

Property and Equipment- Schedule of property and equipment activities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 1,739,529	$ 1,692,127
Write down of asset		(45,679)
Property, plant and equipment at end of period	2,146,576	1,739,529
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	3,236,213	2,862,419
Additions	352,682	161,860
Transfers from inventory	360,679
Transfers to inventory	(102,158)
Transfers from/(to) inventory		212,890
Write down of asset	(45,679)
Foreign exchange translation	2,767	(956)
Property, plant and equipment at end of period	3,804,504	3,236,213
Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,496,684	1,170,292
Depreciation	172,250	326,768
Transfers to inventory	(12,770)
Foreign exchange translation	1,764	(376)
Property, plant and equipment at end of period	1,657,928	1,496,684
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	34,925	6,035
Property, plant and equipment at end of period	55,964	34,925
Computers \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	51,849	14,116
Additions	41,223	38,112
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		0
Write down of asset	0
Foreign exchange translation	778	(379)
Property, plant and equipment at end of period	93,850	51,849
Computers \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	16,924	8,081
Depreciation	20,200	9,223
Transfers to inventory	0
Foreign exchange translation	762	(380)
Property, plant and equipment at end of period	37,886	16,924
Furniture
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	26,047	24,111
Property, plant and equipment at end of period	35,290	26,047
Furniture \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	43,058	35,514
Additions	15,832	8,121
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		0
Write down of asset	0
Foreign exchange translation	1,989	(577)
Property, plant and equipment at end of period	60,879	43,058
Furniture \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	17,011	11,403
Depreciation	7,576	5,604
Transfers to inventory	0
Foreign exchange translation	1,002	4
Property, plant and equipment at end of period	25,589	17,011
Automobiles
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	74,130	37,802
Property, plant and equipment at end of period	205,204	74,130
Automobiles \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	94,256	51,283
Additions	150,990	42,973
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	245,246	94,256
Automobiles \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	20,126	13,481
Depreciation	19,916	6,645
Transfers to inventory	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	40,042	20,126
Demonstration Electric Buses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	668,788	250,420
Property, plant and equipment at end of period	828,966	668,788
Demonstration Electric Buses \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	832,463	320,723
Additions	0	0
Transfers from inventory	360,679
Transfers to inventory	(102,158)
Transfers from/(to) inventory		511,740
Write down of asset	(45,679)
Foreign exchange translation	0	0
Property, plant and equipment at end of period	1,045,305	832,463
Demonstration Electric Buses \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	163,675	70,303
Depreciation	65,434	79,320
Transfers to inventory	(12,770)
Foreign exchange translation	0	0
Property, plant and equipment at end of period	216,339	163,675
Leased asset
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	46,531	372,413
Property, plant and equipment at end of period	38,121	46,531
Leased asset \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	672,151	971,001
Additions	0	0
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		(298,850)
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period		672,151
Leased asset \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	625,620	598,588
Depreciation	8,410	41,084
Transfers to inventory	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	634,030	625,620
EV Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	53,419	176,260
Property, plant and equipment at end of period	156,077	53,419
EV Equipment \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	691,703	641,663
Additions	142,811	50,040
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	834,514	691,703
EV Equipment \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	638,284	465,403
Depreciation	40,153	172,881
Transfers to inventory	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	678,437	638,284
Land
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	800,717	794,431
Property, plant and equipment at end of period	801,317	800,717
Land \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	800,717	794,431
Additions	600	6,286
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	801,317	800,717
Land \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	0
Depreciation	0
Transfers to inventory	0
Foreign exchange translation		0
Property, plant and equipment at end of period	0	0
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	34,972	30,655
Property, plant and equipment at end of period	25,637	34,972
Leasehold improvements \| Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	50,016	33,688
Additions	1,226	16,328
Transfers from inventory	0
Transfers to inventory	0
Transfers from/(to) inventory		0
Write down of asset	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	51,242	50,016
Leasehold improvements \| Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	15,044	3,033
Depreciation	10,561	12,011
Transfers to inventory	0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	$ 25,605	$ 15,044

Line of Credit (Narrative) (De

Line of Credit (Narrative) (Details) - USD ($)	12 Months Ended
Line of Credit (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Line of Credit [Abstract]
Maximum credit limit under line of credit	$ 8,000,000	$ 8,000,000	$ 5,000,000
Line of credit basis of interest rate	The Line of Credit bears interest at the bank's US Base Rate (March 31, 2021 - 3.75%, March 31, 2020 - 3.75%) plus 1.5%.
Personal guarantees provided by company directors	$ 5,020,000
Description of current ratio limit under line of credit	1.2:1
Description of temporary reduction in current ratio under line of credit	1.0:1
Line of credit, drawn balance		$ 5,469,944

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details)	1 Months Ended		3 Months Ended	12 Months Ended
Share Capital (Narrative) (Details)	Aug. 28, 2020USD ($)$ / sharesshares	May 31, 2019USD ($)$ / sharesshares	Sep. 30, 2020USD ($)	Mar. 31, 2021USD ($)Shareshares	Mar. 31, 2020USD ($)Shareshares	Mar. 31, 2019Shareshares
Disclosure Of Classes Of Share Capital Abstract
Total number of shares issued				5,405,809	2,028,542	145,714
Number of warrants exercised				1,672,028	17,857	0
Number of share options exercised				145,537	119,292	95,714
Shares issued for conversion of debentures (shares)				1,703,240	17,857	50,000
Issuance of IPO	1,860,000			1,860,000
Issuance of share of concurrent private placement	25,000			25,000
Net fractional shares as a result of share consolidation (shares)				5
Number of units sold under private placement		1,873,536
Price per unit \| $ / shares	$ 20	$ 2.135
Proceeds from private placement and equity offering \| $	$ 37,700,000	$ 4,000,000	$ 37,700,000	$ 37,700,000	$ 4,000,000
Shares issued in private placement of units (shares)		1,873,536			1,873,536
Warrants under offering, description		Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CAD $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice.

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details)

Dec. 04, 2020Share$ / shares

Jul. 03, 2020Share$ / shares

Feb. 12, 2019Share$ / shares

May 04, 2018Share$ / shares

Nov. 19, 2020Share$ / shares

Jan. 30, 2020Share$ / shares

Nov. 30, 2018Share$ / shares

Mar. 31, 2021$ / sharesshares

Mar. 31, 2021USD ($)Shareshares

Mar. 31, 2020$ / sharesshares

Mar. 31, 2020USD ($)Shareshares

Mar. 31, 2019$ / shares

Mar. 31, 2019USD ($)Share

Mar. 09, 2016shares

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

385,715

344,286

232,857

Weighted average exercise price of share options granted in share-based payment arrangement

$ 21.70

$ 2.59

$ 3.36

Share-based payments | $

$ 2,098,761

$ 308,106

$ 332,741

Weighted average share price

$ 2.65

$ 2.87

$ 3.43

Fixed Stock Option Plan (the "2016 Plan")

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of common shares available for issuance in share based arrangement | shares

2,129,999

1,491,541

Rolling Stock Option Plan (the "2019 Plan")

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of common shares available for issuance in share based arrangement | shares

874,148

530,175

Number of common shares issued upon exercise of stock options | shares

145,537

Number of share options expired in share-based payment arrangement | $

43,571

Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Weighted average exercise price of share options expired in share-based payment arrangement

$ 20

Number of share options granted in share-based payment arrangement | Share

85,714

300,000

235,714

Number of share options granted in share-based payment arrangement per person | Share

100,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 3.50

$ 2.59

Description of maximum term of options granted for share-based payment arrangement

five years

5 years

five years

Employees

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

51,429

7,143

18,570

83,572

Weighted average exercise price of share options granted in share-based payment arrangement

$ 4.90

$ 3.50

$ 2.59

Description of maximum term of options granted for share-based payment arrangement

5 years

five years

Consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

17,857

Weighted average exercise price of share options granted in share-based payment arrangement

$ 2.59

Description of maximum term of options granted for share-based payment arrangement

two years

Consultant IR provider

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

14,286

7,143

Weighted average exercise price of share options granted in share-based payment arrangement

$ 4.90

$ 2.59

Description of maximum term of options granted for share-based payment arrangement

2 years

two years

Directors

Disclosure of terms and conditions of share-based payment arrangement [line items]

Weighted average exercise price of share options expired in share-based payment arrangement

$ 20

Number of share options granted in share-based payment arrangement | Share

20,000

71,430

Number of share options granted in share-based payment arrangement per person | Share

5,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 3.50

Description of maximum term of options granted for share-based payment arrangement

5 years

five years

Chief Financial Officer

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

50,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 3.01

Description of maximum term of options granted for share-based payment arrangement

5 years

After 3 months, 6 months, 9 months, and 12 months | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 3 months, 6 months, 9 months, and 12 months | Consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 3 months, 6 months, 9 months, and 12 months | Consultant IR provider

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Employees

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Directors

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Chief Financial Officer

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 6 months, 9 months, and 12 months | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 6 months, 9 months, and 12 months | Directors

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year one, two and three | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year one, two and three | Employees

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year 1 | Chief Financial Officer

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year 2 | Chief Financial Officer

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

50.00%

Stock Options - Schedule of Sch

Stock Options - Schedule of Schedule of incentive stock options granted under Plan (Details)	12 Months Ended
	Mar. 31, 2021Share$ / shares	Mar. 31, 2021Share$ / shares	Mar. 31, 2021Share$ / shares	Mar. 31, 2021ShareUSD ($)$ / shares	Mar. 31, 2020Share$ / shares	Mar. 31, 2020Share$ / shares	Mar. 31, 2020Share$ / shares	Mar. 31, 2020ShareUSD ($)$ / shares	Mar. 31, 2019Share$ / shares	Mar. 31, 2021Share$ / shares	Mar. 31, 2018Share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance			1,018,501				1,233,173		1,213,888
Granted			385,715				344,286		232,857
Exercised			(145,537)	(145,537)			(119,292)	(17,857)	(95,714)
Forfeited			(43,571)				(439,666)		(117,858)
Ending balance			1,215,108				1,018,501		1,233,173
Total exercisable	882,964	882,964	882,964	882,964	629,750	629,750	629,750	629,750	983,388	882,964	1,000,531
Weighted Average Exercise Price, Beginning Balance \| $ / shares		$ 3.50				$ 3.15			$ 2.87
Weighted Average Exercise Price, Granted \| $ / shares		21.70				2.59			3.36
Weighted Average Exercise Price, Exercised \| $ / shares		2.65				1.75			1.75
Weighted Average Exercise Price, Forfeited \| $ / shares		3.55				2.31			2.03
Weighted Average Exercise Price, Ending Balance \| $ / shares		9.35				3.50			$ 3.15
Weighted Average Remaining Life	3 years 1 month 6 days				3 years				2 years 3 months 18 days
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares									$ 2.80
Beginning balance							0		7,143
Granted									0
Exercised									0
Forfeited									(7,143)
Ending balance									0
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares									$ 1.75
Beginning balance							0		107,143
Granted									0
Exercised									(7,143)
Forfeited									(100,000)
Ending balance									0
September 1, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares									$ 1.75
Beginning balance							0		2,857
Granted									0
Exercised									(2,857)
Forfeited									0
Ending balance									0
December 23, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares									$ 1.75
Beginning balance							419,245		508,531
Granted									0
Exercised									(85,714)
Forfeited									(3,572)
Ending balance									419,245
December 23, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares					$ 1.75	1.75	$ 1.75	$ 1.75
Beginning balance			0				419,245
Granted							0
Exercised							(90,721)
Forfeited							(328,524)
Ending balance							0		419,245
March 25, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares					1.75	1.75	$ 1.75	1.75	$ 1.75
Beginning balance			0				28,571		28,571
Granted							0		0
Exercised							(28,571)		0
Forfeited							0		0
Ending balance							0		28,571
May 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	$ 4.20	4.20	$ 4.20	$ 4.20	4.20	4.20	$ 4.20	4.20	$ 4.20
Beginning balance			21,429				21,429		21,429
Granted			0				0		0
Exercised			0				0		0
Forfeited			(21,429)				0		0
Ending balance			0				21,429		21,429
July 10, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	3.85	3.85	$ 3.85	3.85	3.85	3.85	$ 3.85	3.85	$ 3.85
Beginning balance			7,143				7,143		7,143
Granted			0				0		0
Exercised			0				0		0
Forfeited			(7,143)				0		0
Ending balance			0				7,143		7,143
February 4, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	2.45	2.45	$ 2.45	2.45	2.45	2.45	$ 2.45	2.45	$ 2.45
Beginning balance			57,143				71,429		71,429
Granted			0				0		0
Exercised			(57,143)				0		0
Forfeited			0				(14,286)		0
Ending balance			0				57,143		71,429
May 6, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	2.45	2.45	$ 2.45	2.45	2.45	2.45	$ 2.45	2.45	$ 2.45
Beginning balance			74,286				75,714		75,714
Granted			0				0		0
Exercised			(62,858)				0		0
Forfeited			(11,428)				(1,428)		0
Ending balance			0				74,286		75,714
October 27, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	4.34	4.34	$ 4.34	4.34	4.34	4.34	$ 4.34	4.34	$ 4.34
Beginning balance			71,429				71,429		71,429
Granted			0				0		0
Exercised			0				0		0
Forfeited			0				0		0
Ending balance			71,429				71,429		71,429
January 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	2.59	2.59	$ 2.59	2.59	2.59	2.59	$ 2.59	2.59
Beginning balance			25,000				0
Granted			0				25,000
Exercised			(5,357)				0
Forfeited			0				0
Ending balance			19,643				25,000		0
February 2, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	5.25	5.25	$ 5.25	5.25	5.25	5.25	$ 5.25	5.25	$ 5.25
Beginning balance			65,286				95,000		102,143
Granted			0				0		0
Exercised			0				0		0
Forfeited			0				(29,714)		(7,143)
Ending balance			65,286				65,286		95,000
May 26, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares					4.20	4.20	$ 4.20	4.20	$ 4.20
Beginning balance			0				28,571		28,571
Granted							0		0
Exercised							0		0
Forfeited							(28,571)		0
Ending balance							0		28,571
May 26, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	5.25	5.25	$ 5.25	5.25	5.25	5.25	$ 5.25	5.25	$ 5.25
Beginning balance			148,214				148,214		148,214
Granted			0				0		0
Exercised			0				0		0
Forfeited			0				0		0
Ending balance			148,214				148,214		148,214
July 3, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	4.90	4.90	$ 4.90	4.90
Beginning balance			0
Granted			14,286
Exercised			(7,143)
Forfeited			0
Ending balance			7,143				0
December 18, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	3.15	3.15	$ 3.15	3.15	3.15	3.15	$ 3.15	3.15	$ 3.15
Beginning balance			25,000				33,571		33,571
Granted			0				0		0
Exercised			0				0		0
Forfeited			0				(8,571)		0
Ending balance			25,000				25,000		33,571
May 4, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	3.50	3.50	$ 3.50	3.50	3.50	3.50	$ 3.50	3.50	$ 3.50
Beginning balance			75,714				90,000		0
Granted			0				0		90,000
Exercised			(5,357)				0		0
Forfeited			0				(14,286)		0
Ending balance			70,357				75,714		90,000
November 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	3.01	3.01	$ 3.01	3.01	3.01	3.01	$ 3.01	3.01	$ 3.01
Beginning balance			50,000				50,000		0
Granted			0				0		50,000
Exercised			0				0		0
Forfeited			0				0		0
Ending balance			50,000				50,000		50,000
February 12, 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	3.50	3.50	$ 3.50	3.50	3.50	3.50	$ 3.50	3.50	$ 3.50
Beginning balance			78,571				92,857		0
Granted			0				0		92,857
Exercised			0				0		0
Forfeited			0				(14,286)		0
Ending balance			78,571				78,571		92,857
January 30, 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	2.59	2.59	$ 2.59	2.59	$ 2.59	$ 2.59	$ 2.59	$ 2.59
Beginning balance			319,286				0
Granted			0				319,286
Exercised			(5,893)				0
Forfeited			(3,571)				0
Ending balance			309,822				319,286		0
July 3, 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	4.90	4.90	$ 4.90	4.90
Beginning balance			0
Granted			51,429
Exercised			(1,786)
Forfeited			0
Ending balance			49,643				0
November 19, 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares										$ 20
Beginning balance			0
Granted			300,000
Exercised			0
Forfeited			0
Ending balance			300,000				0
December 4, 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price \| $ / shares	$ 20	$ 20	$ 20	$ 20
Beginning balance			0
Granted			20,000
Exercised			0
Forfeited			0
Ending balance			20,000				0

Stock Options - Schedule of wei

Stock Options - Schedule of weighted average assumptions used for valuation of stock option grants (Details)	12 Months Ended
	Mar. 31, 2021Year$ / shares	Mar. 31, 2020Year$ / shares	Mar. 31, 2019Year$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Share price on grant date	$ 17.21	$ 2.59	$ 3.29
Exercise price	$ 17.21	$ 2.59	$ 3.36
Risk-free interest rate	0.47%	1.35%	1.31%
Expected life of options \| Year	5	5	5
Annualized volatility	73.00%	73.00%	100.00%

Warrants (Narrative) (Details)

Warrants (Narrative) (Details)	1 Months Ended				3 Months Ended	12 Months Ended
Warrants (Narrative) (Details)	Aug. 28, 2020USD ($)$ / shares	May 31, 2019USD ($)$ / sharesshares	Mar. 31, 2019CAD ($)$ / sharesshares	Nov. 30, 2018CAD ($)$ / sharesshares	Sep. 30, 2020USD ($)	Mar. 31, 2021$ / sharesshares	Mar. 31, 2021USD ($)shares	Mar. 31, 2020$ / shares	Mar. 31, 2020USD ($)shares	Mar. 31, 2019CAD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Nov. 30, 2018USD ($)
Warrants [Line Items]
Number of warrants expired							472,388		0	83,565
Weighted average exercise price, expired \| $ / shares						$ 5.25				$ 4.90
Weighted average exercise price, exercised \| $ / shares						$ 3.65		$ 3.50
Number of warrants exercised							1,672,028		17,857	0
Number of warrants issued under private placement		936,768
Number of units sold under private placement		1,873,536
Proceeds from private placement and equity offering \| $	$ 37,700,000	$ 4,000,000			$ 37,700,000		$ 37,700,000		$ 4,000,000
Price per unit \| $ / shares	$ 20	$ 2.135
Warrants under offering, description		Each full warrant is exercisable into one share for a period of four years at an exercise price of $2.6677 per share, and the warrants contain terms whereby if the share price is above CDN $8.40 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice.
Number of warrants issued							0		936,768	1,314,285
Weighted average exercise price, issued \| $ / shares								$ 3.78		$ 4.34
Exercise price 7.70
Warrants [Line Items]
Number of common shares issued due to warrant exercise						44,498	44,498
Weighted average exercise price, exercised \| $ / shares						$ 7.70
Number of warrants exercised							44,498
Exercise price 3.50
Warrants [Line Items]
Number of common shares issued due to warrant exercise						757,500	757,500
Weighted average exercise price, exercised \| $ / shares						$ 3.50
Number of warrants exercised							757,500
Exercise price 2.6677
Warrants [Line Items]
Number of common shares issued due to warrant exercise						870,030	870,030
Weighted average exercise price, exercised \| $ / shares						$ 2.6677
Number of warrants exercised							870,030
Expire October 17, 2020
Warrants [Line Items]
Number of warrants expired							2		0	4,396
Number of warrants exercised							44,498		0	0
Reduced exercise price of warrant per share \| $ / shares			$ 7.70							$ 7.70
Number of warrants issued							0		0	0
Two Directors
Warrants [Line Items]
Number of warrants issued			685,714	628,571
Weighted average exercise price, issued \| $ / shares			$ 4.20	$ 4.55
Fair value of warrants			$ 1,229,378	$ 1,232,016						$ 1,229,378	$ 920,742	$ 948,640

Warrants - Schedule of outstand

Warrants - Schedule of outstanding warrants (Details) - $ / shares	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Warrants [Line Items]
Warrants, beginning of period	4,070,082	3,151,171	1,920,451
Issued	0	936,768	1,314,285
Exercised	(1,672,028)	(17,857)	0
Expired	(472,388)	0	(83,565)
Warrants, end of period	1,925,666	4,070,082	3,151,171	1,920,451
Warrants, weighted average exercise price, beginning of period	$ 4.06	$ 4.20	$ 4.20
Weighted average exercise price, issued		3.78	4.34
Weighted average exercise price, exercised	3.65	3.50
Weighted average exercise price, expired	5.25		4.90
Warrants, weighted average exercise price, end of period	$ 4.06	$ 4.06	$ 4.20	$ 4.20
Warrants, weighted average life	7 months 6 days	1 year 8 months 12 days	2 years 3 months 18 days	3 years
October 1, 2018
Warrants [Line Items]
Warrants exercise price			$ 1.75
Warrants, beginning of period		0	57,143
Issued			0
Exercised			0
Expired			(57,143)
Warrants, end of period			0	57,143
December 10, 2018
Warrants [Line Items]
Warrants exercise price			$ 7
Warrants, beginning of period		0	36
Issued			0
Exercised			0
Expired			(36)
Warrants, end of period			0	36
December 16, 2018
Warrants [Line Items]
Warrants exercise price			$ 7
Warrants, beginning of period		0	21,990
Issued			0
Exercised			0
Expired			(21,990)
Warrants, end of period			0	21,990
May 17, 2020
Warrants [Line Items]
Warrants exercise price	$ 5.25	$ 5.25	$ 5.25
Warrants, beginning of period	417,457	417,457	417,457
Issued	0	0	0
Exercised	0	0	0
Expired	(417,457)	0	0
Warrants, end of period	0	417,457	417,457	417,457
May 31, 2020
Warrants [Line Items]
Warrants exercise price	$ 5.25	$ 5.25	$ 5.25
Warrants, beginning of period	54,929	54,929	54,929
Issued	0	0	0
Exercised	0	0	0
Expired	(54,929)	0	0
Warrants, end of period	0	54,929	54,929	54,929
October 17, 2020
Warrants [Line Items]
Warrants exercise price	$ 7.70	$ 7.70	$ 7.70
Warrants, beginning of period	44,500	44,500	48,896
Issued	0	0	0
Exercised	(44,498)	0	0
Expired	(2)	0	(4,396)
Warrants, end of period	0	44,500	44,500	48,896
June 29, 2021
Warrants [Line Items]
Warrants exercise price	$ 4.55	$ 4.55	$ 4.55
Warrants, beginning of period	628,571	628,571	0
Issued	0	0	628,571
Exercised		0	0
Expired	0	0	0
Warrants, end of period	628,571	628,571	628,571	0
September 25, 2021
Warrants [Line Items]
Warrants exercise price	$ 3.50	$ 3.50	$ 3.50
Warrants, beginning of period	527,143	527,143	527,143
Issued	0	0	0
Exercised	(36,071)	0	0
Expired	0	0	0
Warrants, end of period	491,072	527,143	527,143	527,143
October 12, 2021
Warrants [Line Items]
Warrants exercise price	$ 3.50	$ 3.50	$ 3.50
Warrants, beginning of period	775,000	792,857	792,857
Issued	0	0	0
Exercised	(721,429)	(17,857)	0
Expired	0	0	0
Warrants, end of period	53,571	775,000	792,857	792,857
March 14, 2022
Warrants [Line Items]
Warrants exercise price	$ 4.20	$ 4.20	$ 4.20
Warrants, beginning of period	685,714	685,714	0
Issued	0	0	685,714
Exercised	0	0	0
Expired	0	0	0
Warrants, end of period	685,714	685,714	685,714	0
May 6, 2023
Warrants [Line Items]
Warrants exercise price	$ 2.6677	$ 2.6677
Warrants, beginning of period	866,510	0
Issued	0	866,510
Exercised	(813,475)	0
Expired	0	0
Warrants, end of period	53,035	866,510	0
May 8, 2023
Warrants [Line Items]
Warrants exercise price	$ 2.6677	$ 2.6677
Warrants, beginning of period	70,258	0
Issued	0	70,258
Exercised	(56,555)	0
Expired	0	0
Warrants, end of period	13,703	70,258	0

Warrants - Schedule of deferred

Warrants - Schedule of deferred financing fees (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Warrants [Abstract]
Deferred Financing Fees, beginning of year	$ 1,045,221	$ 1,643,249
plus: Deferred Financing Fees Incurred During the Year	0	21,366
less: Amortization of Deferred Financing Fees	(628,483)	(619,394)
Deferred Financing Fees, end of year	$ 416,738	$ 1,045,221

Warrants - Schedule of Black-Sc

Warrants - Schedule of Black-Scholes valuation of warrants granted (Details)	12 Months Ended
	Mar. 31, 2019$ / shares
Warrants [Abstract]
Exercise price	$ 4.37
Share price on grant date	$ 3.29
Risk-free interest rate	2.85%
Expected life of warrants	3 years
Annualized volatility	100.00%

Convertible Debentures (Narrati

Convertible Debentures (Narrative) (Details)	1 Months Ended	12 Months Ended
Convertible Debentures (Narrative) (Details)	Jul. 19, 2019CAD ($)$ / sharesshares	Mar. 31, 2021CAD ($)$ / sharesshares	Mar. 31, 2021USD ($)shares	Mar. 31, 2020CAD ($)$ / sharesshares	Mar. 31, 2020USD ($)shares	Mar. 31, 2019USD ($)	Mar. 31, 2019CAD ($)
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding		$ 0		$ 5,596,000			$ 5,646,000
Number of common shares issued upon conversion \| shares		1,703,240	1,703,240	17,857	17,857
Convertible debenture, interest rate				8.00%	8.00%
Convertible debenture, term				4 years	4 years
Payment of interest on convertible debentures			$ 203,829		$ 343,722	$ 393,043
Recognized accretion related to issued and outstanding convertible debentures			378,687		548,882	469,725
Convertible debentures, converted amount		$ 5,596,000		$ 50,000
Repayments of debentures			$ 10,574		$ 276,258	$ 259,754
Minimum
Disclosure of convertible debentures [Line Items]
Convertible debenture, effective rate				28.30%
Maximum
Disclosure of convertible debentures [Line Items]
Convertible debenture, effective rate				38.50%
May 17, 2017
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding		$ 0		$ 1,900,000			1,900,000
Number of common shares issued upon conversion \| shares		417,582	417,582	0	0
Convertible debentures, converted amount		$ 1,900,000		$ 0
Conversion price \| $ / shares		$ 4.55		$ 4.55
May 31, 2017
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding		$ 0		$ 250,000			250,000
Number of common shares issued upon conversion \| shares		54,945	54,945	0	0
Convertible debentures, converted amount		$ 250,000		$ 0
Conversion price \| $ / shares		$ 4.55		$ 4.55
Sep 25, 2017
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding		$ 0		$ 1,476,000			1,476,000
Number of common shares issued upon conversion \| shares		527,143	527,143	0	0
Convertible debentures, converted amount		$ 1,476,000		$ 0
Conversion price \| $ / shares		$ 2.80		$ 2.80
Oct 12, 2017
Disclosure of convertible debentures [Line Items]
Convertible debentures outstanding		$ 0		$ 1,970,000			$ 2,020,000
Number of common shares issued upon conversion \| shares	17,857	703,570	703,570	17,857	17,857
Convertible debentures, converted amount	$ 50,000	$ 1,970,000		$ 50,000
Conversion price \| $ / shares	$ 2.80	$ 2.80		$ 2.80

Convertible Debentures - Sched

Convertible Debentures - Schedule of Convertible debenture values and conversion prices (Details) - CAD ($)	1 Months Ended	12 Months Ended
	Jul. 19, 2019	Mar. 31, 2021	Mar. 31, 2020
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance		$ 5,596,000	$ 5,646,000
Shares issued on conversion		1,703,240	17,857
Converted Amount		$ (5,596,000)	$ (50,000)
Outstanding, Closing balance		0	5,596,000
17-May-17
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance		$ 1,900,000	$ 1,900,000
Conversion Price		$ 4.55	$ 4.55
Shares issued on conversion		417,582	0
Converted Amount		$ (1,900,000)	$ 0
Outstanding, Closing balance		0	1,900,000
31-May-17
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance		$ 250,000	$ 250,000
Conversion Price		$ 4.55	$ 4.55
Shares issued on conversion		54,945	0
Converted Amount		$ (250,000)	$ 0
Outstanding, Closing balance		0	250,000
25-Sep-17
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance		$ 1,476,000	$ 1,476,000
Conversion Price		$ 2.80	$ 2.80
Shares issued on conversion		527,143	0
Converted Amount		$ (1,476,000)	$ 0
Outstanding, Closing balance		0	1,476,000
12-Oct-17
Disclosure of convertible debentures [Line Items]
Outstanding, Opening balance		$ 1,970,000	$ 2,020,000
Conversion Price	$ 2.80	$ 2.80	$ 2.80
Shares issued on conversion	17,857	703,570	17,857
Converted Amount	$ (50,000)	$ (1,970,000)	$ (50,000)
Outstanding, Closing balance		$ 0	$ 1,970,000

Promissory Note Payable (Narrat

Promissory Note Payable (Narrative) (Details) - USD ($)	12 Months Ended
Promissory Note Payable (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Promissory Note Payable [Line Items]
Current portion of promissory note payable	$ 346,166	$ 58,038
Long-term portion of promissory note payable		346,158
Promissory note payable
Disclosure Of Promissory Note Payable [Line Items]
Promissory note issued				$ 594,000
Interest rate per annum				2.00%
Blended monthly installments payable				$ 5,463
Period of promissory note				five years
Balloon payment payable				$ 311,764
Interest expense	$ 7,530	$ 8,621	$ 9,788

Deferred Revenue (Narrative) (D

Deferred Revenue (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Accruals And Deferred Income Abstract
Deferred revenue	$ 125,005	$ 426,157	$ 823,904

Deferred Revenue - Schedule of

Deferred Revenue - Schedule of deferred revenue (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accruals And Deferred Income Abstract
Deferred revenue, beginning of year	$ 426,157	$ 823,904
Additions to deferred revenue during the year	187,535	252,443
Deposits returned	0	(335,000)
Revenue recognized from deferred revenue during the year	(488,687)	(303,353)
Foreign exchange changes	0	(11,837)
Deferred revenue, end of year	$ 125,005	$ 426,157

Financial Instruments (Narrativ

Financial Instruments (Narrative) (Details)	12 Months Ended
Financial Instruments (Narrative) (Details)	Mar. 31, 2021CAD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)
Disclosure of detailed information about financial instruments [line items]
Allowance for credit losses		$ 35,639	$ 46,447
Allowance for credit losses of promissory note receivable	$ 455,110	344,737
Operating line of credit		$ 8,000,000
Market risk
Disclosure of detailed information about financial instruments [line items]
Closing foreign exchange rate		0.7952	0.7049
Percentage of change in exchange rate	10.00%	10.00%
Comprehensive loss due to change in exchange rate		$ 38,132

Financial Instruments - Schedul

Financial Instruments - Schedule of foreign currency risk (Details)	Mar. 31, 2021CAD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)
Disclosure of detailed information about financial instruments [line items]
Cash		$ 15,096,200	$ 299,719
Accounts Receivable		4,447,617	943,812
Accounts Payable and Accrued Liabilities		$ (1,294,056)	$ (1,021,738)
Currency risk
Disclosure of detailed information about financial instruments [line items]
Cash	$ 483,977
Accounts Receivable	28,186
Promissory Notes Receivable	140,000
Accounts Payable and Accrued Liabilities	$ (172,641)

Capital Management (Narrative)

Capital Management (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
Capital Management (Narrative) (Details) - USD ($)	Aug. 28, 2020	May 31, 2019	Sep. 30, 2020	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of objectives, policies and processes for managing capital [abstract]
Proceeds from private placement and equity offering	$ 37,700,000	$ 4,000,000	$ 37,700,000	$ 37,700,000	$ 4,000,000
Cash and restricted cash balance				15,207,948	451,605	$ 198,920	$ 1,007,329
Working capital				30,808,375
Accumulated deficit				(31,625,388)	(23,852,634)
Shareholder's equity				$ 36,152,448	$ (1,174,956)	$ (85,636)	$ 2,167,745

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	1 Months Ended		12 Months Ended
Related Party Transactions (Narrative) (Details)	Mar. 31, 2019$ / sharesshares	Jun. 30, 2018$ / sharesshares	Mar. 31, 2021CAD ($)shares	Mar. 31, 2021USD ($)shares	Mar. 31, 2020CAD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2020USD ($)
Disclosure of transactions between related parties [line items]
Operating line of credit						$ 8,000,000
Convertible debentures, converted amount			$ 5,596,000		$ 50,000
Officers, directors, and companies controlled by officers and directors, and shareholders
Disclosure of transactions between related parties [line items]
Accounts payable and accrued liabilities						95,741	$ 71,697
Outstanding balance of unconverted convertible debentures					3,125,000
Convertible debentures, converted amount			$ 3,125,000
Common shres issued upon conversion of convertible debentures \| shares			882,555	882,555
Two companies beneficially owned by Chairman and CEO of company
Disclosure of transactions between related parties [line items]
Loans outstanding			$ 0		$ 3,185,000	0	$ 120,000
Total loans received from companies owned by CEO and Chairman			$ 50,000	$ 100,000
Director, CEO and Chairman
Disclosure of transactions between related parties [line items]
Personal guarantee amount to support operating line of credit						2,510,000
Joint guarantee amount to support operating line of credit						5,020,000
Operating line of credit						$ 8,000,000
Director, CEO and Chairman \| Expire June 29, 2021
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued \| shares		628,571
Exercise price of non transferrable common share purchase warrants \| $ / shares		$ 4.55
Director, CEO and Chairman \| March 14, 2022
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued \| shares	685,714
Exercise price of non transferrable common share purchase warrants \| $ / shares	$ 4.20

Related Party Transactions - Sc

Related Party Transactions - Schedule of compensation for directors, officers and key management personnel (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Related Party Transactions Abstract
Salaries and Benefits	$ 473,841	$ 455,067	$ 289,840
Consulting fees	251,007	263,750	382,875
Accommodation	0	762	49,895
Truck and Trailer Rentals	5,749	98,943	140,722
Options Vested	1,698,487	240,996	252,804
Total	$ 2,429,084	$ 1,059,518	$ 1,116,136

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Combined statutory tax rate	27.00%	27.00%	27.00%
Non-capital loss carry-forwards \| Canada
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 10,364,000	$ 7,666,000
Operating Losses Carry Forwards \| United States
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 15,287,000	$ 8,467,000

Income Taxes - Schedule of diff

Income Taxes - Schedule of difference between tax expenses and expected income taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Major components of tax expense (income) [abstract]
Combined statutory tax rate	27.00%	27.00%	27.00%
Expected income tax expense (recovery)	$ (2,115,924)	$ (1,389,411)	$ (1,226,922)
Items not deductible for tax purposes	706,127	378,391	124,866
Difference in tax rate in other jurisdictions	(107,357)	(68,861)	(63,785)
Effect of change in tax rates	0	(31)	180,534
Expiry of loss carryforwards		40,079	57,656
Unrecognized (recognized) loss carryforwards	1,517,154	1,039,833	927,651
Deferred income tax expense (recovery)	$ 0	$ 0	$ 0

Income Taxes - Schedule of natu

Income Taxes - Schedule of nature and effect of the temporary differences giving rise to the deferred income tax assets (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ 0	$ 0
Non-capital loss carry-forwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	7,247,214	4,563,405
Investment in subsidiary
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	100,013	88,653
Accounts, finance lease, and promissory note receivables
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	(696,950)	(180,759)
Capital assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	223,078	536,535
Right of use assets and lease liabilities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	15,360	17,585
Warranty provision
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	268,129	200,496
Convertible debentures
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	0	(255,418)
Other carryforward balances
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	2,301	(7,150)
Share issue costs
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	748,965	112,060
Unrecognized deferred tax assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ (7,908,110)	$ (5,075,407)

Segmented Information and Oth_3

Segmented Information and Other Additional Disclosures (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Operating Segments Abstract
Information about major customers	During the year ended March 31, 2021, the Company was economically dependent on three (2020 - four, 2019 - one) customers who accounted for more than 10% of revenue from continuing operations
Percentage of revenue	87.00%	86.00%	80.00%
Vehicle sales revenue from government grants	$ 5,765,000	$ 4,197,850	$ 622,420
Wages and salaries	$ 3,666,686	$ 3,262,331	$ 1,909,196

Segmented Information and Oth_4

Segmented Information and Other Additional Disclosures - Schedule of revenues allocated by segment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Operating Segments Abstract
Vehicle Sales	$ 3,459,311	$ 10,438,713	$ 5,781,853
Revenue from operating and finance leases	8,188,905	2,920,719	264,699
Accretion on promissory note	26,426	39,019	36,009
Rental income	0	0	0
Service revenue	0	33,577	0
Finance income	199,936	68,375	0
EIDL Grant	10,000	0	0
Total	$ 11,884,578	$ 13,500,403	$ 6,082,561

Segmented Information and Oth_5

Segmented Information and Other Additional Disclosures - Schedule of revenues allocated by geography (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of operating segments [line items]
Revenue	$ 11,884,578	$ 13,500,403	$ 6,082,561
United States of America
Disclosure of operating segments [line items]
Revenue	11,643,434	13,461,384	6,046,552
Canada
Disclosure of operating segments [line items]
Revenue	$ 241,144	$ 39,019	$ 36,009

Segmented Information and Oth_6

Segmented Information and Other Additional Disclosures - Schedule of costs allocated to expense categories, and to cost of sales (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	$ 3,666,686	$ 3,262,331	$ 1,909,196
Administrative Fees
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	3,666,686	3,128,304	1,778,178
Sales and marketing
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	0	30,000	120,000
Cost of sales
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	$ 0	$ 104,027	$ 11,018

Warranty Liability (Narrative)

Warranty Liability (Narrative) (Details)	12 Months Ended
Warranty Liability (Narrative) (Details)	Mar. 31, 2021
Warranty Provision Abstract
Warranty provision as a percentage of revenue from product sales	3.50%

Warranty Liability - Schedule o

Warranty Liability - Schedule of warranty provision (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Warranty Provision Abstract
Opening balance	$ 695,147	$ 336,571
Warranty additions	311,863	462,370
Warranty disbursements	(64,871)	(100,078)
Foreign exchange translation	7,612	(3,716)
Total	949,751	695,147
Current portion	101,294	121,944
Long term portion	848,457	573,203
Total	$ 949,751	$ 695,147

Paycheck Protection Program L_2

Paycheck Protection Program Loan (Narrative) (Details)	12 Months Ended
Paycheck Protection Program Loan (Narrative) (Details)	Mar. 31, 2021USD ($)
Paycheck Protection Program Loan [Abstract]
Proceeds from paycheck protection program	$ 361,900

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosure - Schedule of additional detail regarding the Company's cash flow (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Supplemental Disclosure Respect To Cash Flows [Abstract]
Interest paid	$ 744,422	$ 965,548	$ 683,223
Interest received	199,936	68,375	0
Taxes paid	0	0	0
Non-cash investing and financing transactions:
Fair value assigned to warrants	0	0	1,869,382
Fair value of stock options exercised	164,869	116,768	92,848
Fair value of warrants exercised	772,408	18,209	0
Shares issued for conversion of debentures	3,404,693	23,673	67,062
Accretion income on promissory note receivable	(26,426)	(39,019)	(36,009)
Accretion expense on convertible debentures	378,687	548,882	863,768
Accrued interest on paycheck protection program loan	3,378	0	0
Right of use asset acquired	0	172,404	767,326
Assets transferred from Inventory to Property and equipment	$ 271,291	$ 212,890	$ 70,899

Supplemental Cash Flow Disclo_4

Supplemental Cash Flow Disclosure - Schedule of changes in liabilities arose from financing activities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	$ 6,769,649	$ 5,684,330	$ 4,165,566
Cash flows advances	498,974	1,630,668	1,000,427
Cash flows repayment	(3,144,934)	(923,644)	(586,900)
Non cash changes conversion	(3,404,693)	(23,673)	(67,062)
Non cash changes accretion and accrued interest	194,455	548,882	469,725
Non cash changes recognize lease liabilities	0	172,404	767,326
Non cash changes F/X changes	184,644	(319,318)	(64,752)
Liabilities arose from financing activities ending balance	1,098,095	6,769,649	5,684,330
Loans payable to related parties
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	2,700,625	1,498,907	756,241
Cash flows advances	137,074	1,630,668	1,000,427
Cash flows repayment	(2,803,863)	(358,873)	(222,334)
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	(187,610)	0	0
Non cash changes recognize lease liabilities	0	0	0
Non cash changes F/X changes	153,774	(70,077)	(35,427)
Liabilities arose from financing activities ending balance	0	2,700,625	1,498,907
Paycheck Protection Loan
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	0
Cash flows advances	361,900
Cash flows repayment	0
Non cash changes conversion	0
Non cash changes accretion and accrued interest	3,378
Non cash changes recognize lease liabilities	0
Non cash changes F/X changes	0
Liabilities arose from financing activities ending balance	365,278	0
Promissory note payable
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	404,196	461,135	516,909
Cash flows advances	0	0	0
Cash flows repayment	(58,030)	(56,939)	(55,774)
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	0	0	0
Non cash changes recognize lease liabilities	0	0	0
Non cash changes F/X changes	0	0	0
Liabilities arose from financing activities ending balance	346,166	404,196	461,135
Note payable
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	10,574	268,946	0
Cash flows advances	0	0	0
Cash flows repayment	(10,574)	(276,258)	(231,994)
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	0	0	0
Non cash changes recognize lease liabilities	0	0	0
Non cash changes F/X changes		17,886	0
Liabilities arose from financing activities ending balance	0	10,574	268,946
Convertible debentures
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	2,995,136	2,737,054	2,892,416
Cash flows advances	0	0	0
Cash flows repayment	0	0	(27,760)
Non cash changes conversion	(3,404,693)	(23,673)	(67,062)
Non cash changes accretion and accrued interest	378,687	548,882	469,725
Non cash changes recognize lease liabilities	0	0	0
Non cash changes F/X changes	30,870	(267,127)	(29,325)
Liabilities arose from financing activities ending balance	0	2,995,136	2,737,054
Lease liabilities
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	659,118	718,288	0
Cash flows advances	0	0	0
Cash flows repayment	(272,467)	(231,574)	(49,038)
Non cash changes conversion	0	0	0
Non cash changes accretion and accrued interest	0	0	0
Non cash changes recognize lease liabilities	0	172,404	767,326
Non cash changes F/X changes	0	0	0
Liabilities arose from financing activities ending balance	$ 386,651	$ 659,118	$ 718,288

Events After the Reporting Pe_2

Events After the Reporting Period (Narrative) (Details)	Jun. 14, 2021CAD ($)$ / sharesshares	May 31, 2021CAD ($)$ / sharesshares	May 18, 2021shares$ / shares	Mar. 31, 2021Share$ / sharesshares	Mar. 31, 2020Share$ / sharesshares	Mar. 31, 2019Share$ / sharesshares
Disclosure of non-adjusting events after reporting period [line items]
Number of share options granted in share-based payment arrangement \| Share				385,715	344,286	232,857
Weighted average exercise price of share options granted in share-based payment arrangement \| $ / shares				$ 21.70	$ 2.59	$ 3.36
Weighted average remaining contractual life of outstanding share options				3 years 1 month 6 days	3 years	2 years 3 months 18 days
Number of warrants exercised				1,672,028	17,857	0
Weighted average exercise price, exercised \| $ / shares				$ 3.65	$ 3.50
Events after reporting period \| Employees
Disclosure of non-adjusting events after reporting period [line items]
Number of share options granted in share-based payment arrangement			173,650
Weighted average exercise price of share options granted in share-based payment arrangement \| $ / shares			$ 19.62
Weighted average remaining contractual life of outstanding share options			5 years
Vesting percentage of stock options			25.00%
Events after reporting period \| Countryman Investments Ltd
Disclosure of non-adjusting events after reporting period [line items]
Number of common shares issued due to warrant exercise		342,857
Number of warrants exercised		342,857
Weighted average exercise price, exercised \| $ / shares		$ 4.55
Gross proceeds of warrant exercised \| $		$ 1,559,999
Events after reporting period \| KFS Capital LLC
Disclosure of non-adjusting events after reporting period [line items]
Number of common shares issued due to warrant exercise	285,714
Number of warrants exercised	285,714
Weighted average exercise price, exercised \| $ / shares	$ 4.55
Gross proceeds of warrant exercised \| $	$ 1,299,999