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

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

6 Months Ended

12 Months Ended

Nov. 30, 2021

May 31, 2021

Note 13 – Accounts Payable and Accrued Liabilities

Accrued accounts payable and accrued liabilities consisted of the following at November 30, 2021 and May 31, 2021:

	November 30, 2021		May 31, 2021
Trade accounts payable	$	919,216	$	771,843
Accrued payroll and payroll taxes		277,521		279,721
Accrued liabilities		505,876		557,061
Total	$	1,702,613	$	1,608,625

NOTE 14 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts payable and accrued liabilities consisted of the following at May 31, 2021 and 2020:

	May 31,		May 31,
	2021		2020
Trade accounts payable	$	771,843	$	591,060
Accrued payroll and payroll taxes		279,721		212,361
Accrued liabilities		557,061		369,462
Total	$	1,608,625	$	1,172,883