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

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)

6 Months Ended

12 Months Ended

Nov. 30, 2020

May 31, 2020

Accrued accounts payable and accrued liabilities consisted of the following at November 30, 2020 and May 31, 2020:

	November 30, 2020		May 31, 2020
Trade accounts payable	$	723,573	$	591,060
Accrued payroll and payroll taxes		226,272		212,361
Accrued liabilities		480,920		369,462
Total	$	1,430,765	$	1,172,883

Accounts payable and accrued liabilities consisted of the following at May 31, 2020 and 2019:

	May 31,		May 31,
	2020		2019
Trade accounts payable	$	591,060	$	510,210
Accrued payroll and payroll taxes		212,361		230,119
Accrued liabilities		369,462		625,399
Deferred rent liability		-		151,399
Total	$	1,172,883	$	1,517,127