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, 2022

May 31, 2021

Note 13 – Accounts Payable and Accrued Liabilities

Accrued accounts payable and accrued liabilities consisted of the following at February 28, 2022 and May 31, 2021:

	February 28, 2022		May 31, 2021
Trade accounts payable	$	883,939	$	771,843
Accrued payroll and payroll taxes		260,785		279,721
Accrued liabilities		730,318		557,061
Total	$	1,875,042	$	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