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, 2021

May 31, 2020

Note 14 – Accounts Payable and Accrued Liabilities

Accrued accounts payable and accrued liabilities consisted of the following at February 28, 2021 and May 31, 2020:

	February 28, 2021		May 31, 2020
Trade accounts payable	$	600,909	$	591,060
Accrued payroll and payroll taxes		209,822		212,361
Accrued liabilities		369,017		369,462
Total	$	1,179,748	$	1,172,883

NOTE 15 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

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