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

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

9 Months Ended

12 Months Ended

Feb. 28, 2019

May 31, 2018

Note 13 – Accounts Payable and Accrued Liabilities

Accrued expenses consisted of the following at February 28, 2019 and May 31, 2018:

	February 28,		May 31,
	2019		2018
Trade accounts payable	$	655,518	$	726,457
Accrued payroll and payroll taxes		281,584		44,465
Accrued liabilities		457,251		-
Deferred rent liability		-		55,699
Total	$	1,394,353	$	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