CLS Holdings USA, Inc. General form of registration statement for all companies including face-amount certificate companies

Accounts Payable and Accrued Liabilities

3 Months Ended

12 Months Ended

Aug. 31, 2018

May 31, 2018

Note 11 – Accounts Payable and Accrued Liabilities

Accrued expenses consisted of the following at August 31, 2018 and May 31, 2018:

	August 31,		May 31,
	2018		2018
Trade accounts payable		601,714	$	726,457
Accrued payroll and payroll taxes		38,203		44,465
Accrued liabilities		503,909		-
Deferred rent liability		55,699		55,699
Total	$	1,199,525	$	826,621

NOTE 9 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consisted of the following at May 31, 2018 and May 31, 2017.

	May 31,		May 31,
	2018		2017
Trade payables	$	726,457	$	497,213
Accrued payroll and related liabilities		44,465		34,987
Deferred rent liability		55,699		49,565
Total accounts payable and accrued liabilities	$	826,621	$	581,765