Worksport (WKSP) 10-Q 27 Aug 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Aug. 27, 2020
Cover [Abstract]
Entity Registrant Name	Worksport, Ltd
Entity Central Index Key	0001096275
Document Type	10-Q
Document Period End Date	Jun. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		56,829,916
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current Assets
Cash and cash equivalents	$ 21,111	$ 11,993
Accounts receivable	38,380	2,974
Other receivable	132,641	64,821
Inventory	53,020	113,156
Prepaid expenses and deposits	274,346	60,741
Total Current Assets	519,498	253,685
Investment (note 6)	24,423	15,658
Property and Equipment, net	93,103	94,695
Right-of-use Asset, net (note 7)	49,585	60,125
Intangible Assets, net	56,120	57,145
Total Assets	742,729	481,308
Current Liabilities
Accounts payable and accrued liabilities	946,509	969,321
Payroll taxes payable	22,783	36,844
Related party loan (note 12)	32,737	28,638
Current portion of notes payable (note 4(a))	367,058	267,881
Loan payable (note 14)	60,906
Current lease liability (note 7)	22,722	22,000
Total Current Liabilities	1,452,715	1,324,684
Long Term - Lease Liability (note 7)	26,862	39,185
Long Term - Notes Payable (note 4(b))	45,774
Total Liabilities	1,525,351	1,363,869
Shareholders' Deficit
Series A & B Preferred Stock, $0.0001 par value, 1,100,000 shares authorized, 1,000 Series A and 0 Series B shares issued and outstanding, respectively,	1
Common stock, $0.0001 par value, 299,000,000 shares authorized, 52,729,916 and 41,906,790 shares issued and outstanding, respectively	5,273	4,191
Additional paid-in capital	9,996,390	8,642,423
Share subscriptions receivable	(1,577)	(1,577)
Share subscriptions payable	1,248,735	2,159,395
Accumulated deficit	(12,022,864)	(11,678,413)
Cumulative translation adjustment	(8,580)	(8,580)
Total Shareholders' Deficit	(782,622)	(882,561)
Total Liabilities and Shareholders' Deficit	$ 742,729	$ 481,308

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	299,000,000	299,000,000
Common stock, shares issued	52,729,916	41,906,790
Common stock, shares outstanding	52,729,916	41,906,790
Series A Preferred Stock [Member]
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	1,100,000	1,100,000
Preferred Stock, shares issued	1,000	0
Preferred Stock, shares outstanding	1,000	0
Series B Preferred Stock [Member]
Preferred Stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, shares authorized	1,100,000	1,100,000
Preferred Stock, shares issued	1,000	0
Preferred Stock, shares outstanding	1,000	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Net Sales	$ 66,102	$ 516,696	$ 107,129	$ 1,088,974
Cost of Goods Sold	58,883	371,686	85,894	804,634
Gross Profit	7,219	145,010	21,235	284,340
Operating Expenses
General and administrative	12,824	17,216	46,730	57,787
Sales and marketing	7,921	22,551	10,747	49,919
Professional fees	119,469	101,482	228,934	273,984
(Gain) loss on foreign exchange	282	(6,928)	(7,444)	(20,726)
Total operating expenses	140,496	134,321	278,967	360,964
Loss from operations	(133,277)	10,689	(257,732)	(76,624)
Other Income (Expense)
Interest expense	(58,908)	(12,437)	(86,719)	(51,596)
Total other income (expense)	(58,908)	(12,437)	(86,719)	(51,596)
Net Loss	(192,185)	(1,748)	(344,451)	(128,220)
Other Comprehensive Income (Loss)
Foreign currency translation adjustment		(29,176)		(20,011)
Comprehensive Loss	$ (192,185)	$ (30,924)	$ (344,451)	$ (148,231)
Loss per Share Basic and Diluted	$ 0	$ 0	$ (0.01)	$ 0
Weighted Average Number of Shares (basic and diluted)	49,337,497	39,897,421	47,210,228	32,490,220

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating Activities
Net Loss	$ (344,451)	$ (128,220)
Adjustments to reconcile net loss to net cash from operating activities:
Depreciation and amortization	13,157	951
Interest on lease liability	2,789
Amortization of debt discount	42,038
Amortization on OID interest	3,735
Shares issued for services	69,210
Total items not involving cash flow from operating activities	(213,522)	(127,271)
Changes in operating assets and liabilities (note 5)	(16,031)	227,167
Net cash provided by (used in) operating activities	(229,553)	99,896
Cash Flows from Investing Activities
Purchase of property and equipment		(1,198)
Purchase of investment (note 6)	(8,764)
Net cash used in investing activities	(8,764)	(1,198)
Financing Activities
Issuance of common stock for cash		30,000
Proceeds from loan payable	60,836
Proceeds from notes payable (note 4(b))	182,500	11,058
Shareholder assumption of debt	4,099	(11,058)
Repayment of shareholder loans		(4,312)
Net cash provided by financing activities	247,435	25,688
Effects of exchange rate changes on cash		(20,011)
Changes in cash	9,118	104,375
Cash and cash equivalents - beginning of year	11,993	25,323
Cash and cash equivalents - end of period	21,111	129,698
Supplemental disclosure of cash flow information:
Interest paid	7,400	42,608
Supplemental disclosure of non-cash flow investing and financing activities:
Shares issued for share subscription payable	1,035,660	379,494
Reverse stock split		355
Convertible promissory note - Equity discount	182,500
Convertible promissory note - original issue discount	16,215
Conversion of Preferred Stock to Common Stock		$ (10,000)

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Share Subscriptions Receivable [Member]	Share Subscription Payable [Member]	Accumulated Deficit [Member]	Cumulative Translation Adjustment [Member]	Total
Balance at Dec. 31, 2018	$ 10,000	$ 2,463	$ 8,103,934	$ (1,577)	$ 2,019,532	$ (10,354,299)	$ (3,613)	$ (223,560)
Balance, shares at Dec. 31, 2018	1,000,000	24,634,051
Issuance of share subscriptions payable		$ 268	379,226		(379,494)
Issuance of share subscriptions payable, shares		2,680,084
Deemed dividend related to down-round features					965,079	(965,079)
Issuance for settlement of payables					30,000			30,000
Issuance for settlement of payables, shares
Conversion of Preferred Stock	$ (10,000)	$ 1,358	8,642
Conversion of Preferred Stock, shares	(1,000,000)	13,583,397
Net loss						(128,220)		(128,220)
Foreign currency translation adjustment							(20,011)	(20,011)
Balance at Jun. 30, 2019		$ 4,090	8,491,802	(1,577)	2,635,117	(11,447,598)	(23,624)	(341,792)
Balance, shares at Jun. 30, 2019		40,897,532
Balance at Mar. 31, 2019	$ 10,000	$ 2,563	8,256,733	(1,577)	2,861,712	(11,445,850)	5,552	(310,868)
Balance, shares at Mar. 31, 2019	1,000,000	25,634,052
Conversion of Preferred Stock	$ (10,000)	$ 1,358	8,642
Conversion of Preferred Stock, shares	(1,000,000)	13,583,397
Issuance for services		$ 168	226,427
Issuance for services, shares		1,680,084
Net loss						(1,748)		(1,748)
Foreign currency translation adjustment							(29,176)	(29,176)
Balance at Jun. 30, 2019		$ 4,090	8,491,802	(1,577)	2,635,117	(11,447,598)	(23,624)	(341,792)
Balance, shares at Jun. 30, 2019		40,897,532
Balance at Dec. 31, 2019		$ 4,191	8,642,423	(1,577)	2,159,395	(11,678,413)	(8,580)	(882,561)
Balance, shares at Dec. 31, 2019		41,906,790
Net loss								(152,266)
Balance at Mar. 31, 2020		$ 4,901	9,792,685	(1,577)	1,315,923	(11,830,679)	(8,580)	(727,327)
Balance, shares at Mar. 31, 2020		49,006,583
Balance at Dec. 31, 2019		$ 4,191	8,642,423	(1,577)	2,159,395	(11,678,413)	(8,580)	(882,561)
Balance, shares at Dec. 31, 2019		41,906,790
Issuance of share subscriptions payable		$ 446	510,554		(511,000)
Issuance of share subscriptions payable, shares		4,458,834
Issuance for settlement of payables		$ 219	457,253		(457,472)
Issuance for settlement of payables, shares		2,190,959
Issuance for prepaid services		$ 157	136,643					136,800
Issuance for prepaid services, shares		1,573,333
Issuance for prepaid services and subscriptions payable		$ 215	66,973		57,812			125,000
Issuance for prepaid services and subscriptions payable, shares		2,150,000
Warrants issuance in connection to convertible promissory note (note 4(b) and 10)			59,110					59,110
Share issuance in connection to convertible promissory note (note 4(b))		$ 45	123,345					123,390
Share issuance in connection to convertible promissory note (note 4(b)), shares		450,000
Issuance of Preferred Stock	$ 1		89					90
Issuance of Preferred Stock, shares	1,000
Issuance for services		$ 16,800						$ 120,000
Issuance for services, shares		240,000						1,333,333
Net loss						(344,451)		$ (344,451)
Foreign currency translation adjustment
Balance at Jun. 30, 2020	$ 1	$ 5,273	9,996,390	(1,577)	1,248,735	(12,022,864)	(8,580)	(782,622)
Balance, shares at Jun. 30, 2020	1,000	52,729,916
Balance at Mar. 31, 2020		$ 4,901	9,792,685	(1,577)	1,315,923	(11,830,679)	(8,580)	(727,327)
Balance, shares at Mar. 31, 2020		49,006,583
Issuance for prepaid services		$ 157	136,643					136,800
Issuance for prepaid services, shares		1,573,333
Issuance for prepaid services and subscriptions payable		$ 215	66,973		(67,188)
Issuance for prepaid services and subscriptions payable, shares		2,150,000
Issuance of Series A Preferred Stock	$ 1		89					90
Issuance of Series A Preferred Stock, shares	1,000
Net loss						(192,185)		(192,185)
Foreign currency translation adjustment
Balance at Jun. 30, 2020	$ 1	$ 5,273	$ 9,996,390	$ (1,577)	$ 1,248,735	$ (12,022,864)	$ (8,580)	$ (782,622)
Balance, shares at Jun. 30, 2020	1,000	52,729,916

Basis of Presentation and Going

Basis of Presentation and Going Concern	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation and Going Concern	1. Basis of Presentation and Going Concern a) Interim Financial Information The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial information pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (SEC). Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments and reclassifications considered necessary in order to make the financial statements not misleading and for a fair and comparable presentation have been included and are of a normal recurring nature. Operating results for the six-month period ended June 30, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2019 filed with the SEC on May 14, 2020. b) Functional and Reporting Currency Effective January 1, 2020, the Company changed the functional currency of its subsidiary to United States dollars given the increasing prevalence of U.S. dollar-denominated activities of the subsidiary over time. The change in functional currency from Canadian dollars to United States dollars is accounted for prospectively from January 1, 2020. The subsidiary’s balance sheet was converted from Canadian dollars to United States dollars using the year ended December 31, 2019 United States dollar balance as the opening for January 1, 2020 in accordance to ASC 830 c) Use of Estimates The preparation of condensed unaudited financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed interim financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. d) Going Concern These unaudited condensed consolidated financial statements have been prepared on a going concern basis which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. During the six-month period ended June 30, 2020, the Company incurred a net loss of $344,451 and as of that date, the Company’s accumulated deficit was $12,022,864. While the Company has demonstrated the ability to generate revenue, there are no assurances that it will be able to achieve level of revenues adequate to generate sufficient cash flow from operations or obtain additional financing through private placements, public offerings and/or bank financing necessary to support our working capital requirements. To the extent that funds generated from any private placements, public offerings and/or bank financing are insufficient, we will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on acceptable terms. These conditions raise substantial doubt about our ability to continue as a going concern. If adequate working capital is not available, we may be forced to discontinue operations, which would cause investors to lose their entire investment. The accompanying condensed consolidated financial statements do not include any adjustments that might result relating to the recoverability and classification of the asset carrying amounts or the amount and classification of liabilities that might result from the outcome of this risk and uncertainty. e) Reclassification Certain comparative figures have been re-classified to conform to the current period’s presentation. f) Revision of Prior Period Financial Statements In connection with the preparation of our consolidated financial statements, we identified an immaterial error related to the recognition of deemed dividend related to down-round features along with the associated shares issuance and professional fees in the annual periods in fiscal 2019 and first quarter of 2020. In accordance with SAB (Staff Accounting Bulletins) Topic 1.M, “Materiality,” and SAB (Staff Accounting Bulletins) Topic 1.N, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” we evaluated the error and determined that the related impact was not material to our financial statements for any prior annual or interim period, but that correcting the cumulative impact of the error would be significant to our results of operations and equity fiscal and interim periods of 2019 and 2020. Accordingly, we have revised previously reported financial information for such immaterial error, as previously disclosed in our Quarterly Report on Form 10-Q for the first quarter of fiscal 2020 and for the fiscal year 2019. A summary of revisions to certain previously reported financial information presented herein for comparative purposes is included in Note 15.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies The accounting polices used in the preparation of these condensed interim financial statements are consistent with those of the Company’s audited financial statements for the year ended December 31, 2019.

Inventory

Inventory	6 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Inventory	3. Inventory Inventory consists of the following at June 30, 2020 and December 31, 2019: 2020 2019 Finished goods $ 44,732 $ 104,868 Promotional items 552 552 Raw materials 7,737 7,737 $ 53,020 $ 113,156

Promissory Notes

Promissory Notes	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Promissory Notes	4. Promissory Notes a) Promissory Notes The following tables shows the balance of the notes payable as of June 30, 2020 and December 31, 2019: Balance as at December 31, 2018 $ 287,425 Payment (19,544 ) Balance as at December 31, 2019 $ 267,881 Reclassification 99,177 Balance as at June 30, 2020 $ 367,058 2020 Notes Payable During the six-months ended June 30, 2020 the Company reclassified $88,120 from accounts payable to notes payable. The terms of the note is under negotiation. During the six-months ended June 30, 2020 the Company reclassified $11,058 from notes payable to other receivable. b) Convertible Promissory Notes On February 25, 2020, the Company entered into an agreement with Leonite Capital LLC, a Delaware limited liability company (“Leonite”), pursuant to which the Company issued to Leonite a secured convertible promissory note in the aggregate principal amount of $544,425 to be paid in tranches. As additional consideration for the purchase of the note, (i) the Company issued to Leonite 450,000 common shares, and (ii) the Company issued to Leonite a five-year warrant to purchase 900,000 common shares at an exercise price of $0.10 per share (subject to adjustment), which may be exercised on a cashless basis. The note carries an original issue discount of $44,425 to cover Leonite’s legal fees, accounting fees, due diligence fees and/or other transactional costs incurred in connection with the purchase of the note. Therefore, the purchase price of the note was $500,000. As of June 30, 2020, the Company has recorded $198,715, $182,500 principal and $16,215 original issue discount. Furthermore, the Company issued 450,000 shares of common stock valued at $123,390 and a debt-discount related to the warrants valued at $59,110. The Company amortized $42,038 of financing costs related to the shares and warrants for the six months ended June 30, 2020. The remaining net balance of the note at June 30, 2020 is $45,774 comprised of principal of $186,235 and net of unamortized debt discount of $140,461. The note bears interest at the rate of the greater of 10.2% per annum. Any amount of principal or interest on the note which is not paid by the maturity date shall bear interest at the rate at the lesser of 24% per annum or the maximum legal amount permitted by law (the “Default Interest”). Beginning on March 18, 2020 and on the same day of each and every calendar month thereafter throughout the term of the note, the Company shall make monthly payments of interest only due under the note to Leonite at the Stated Rate as set forth above. The Company shall pay to Leonite on an accelerated basis any outstanding principal amount of the note, along with accrued, but unpaid interest, from: (i) net proceeds of any future financings by the Company, but not its subsidiaries, whether debt or equity, or any other financing proceeds, except any transaction having a specific use of proceeds requirement that such proceeds are to be used exclusively to purchase the assets or equity of an unaffiliated business and the proceeds are used accordingly; (ii) net proceeds from any sale of assets of the Company or any of its subsidiaries other than sales of assets in the ordinary course of business or receipt by the Company or any of its subsidiaries of any tax credits existing prior to the date of the note; and (iii) net proceeds from the sale of any assets outside of the ordinary course of business or securities in any subsidiary. As of June 30, 2020 the Company has paid $7,400 in interest. b) Convertible Promissory Notes (continued) The note will mature 18 months from the issue date, or August 25, 2021, at which time the principal amount and all accrued and unpaid interest, if any, and other fees relating to the note, will be due and payable. Unless an event of default as set forth in the note has occurred, the Company has the right to prepay principal amount of, and any accrued and unpaid interest on, the note at any time prior to the maturity date at 100% of the principal amount plus any accrued and unpaid interest plus the lesser of (i) nine months of unaccrued interest or (ii) all unaccrued interest through the remainder of the term. The note contains customary events of default, including in the event of (i) non-payment, (ii) a breach by the Company of its covenants under the securities purchase agreement or any other agreement entered into in connection with the securities purchase agreement, or a breach of any of representations or warranties under the note, or (iii) the bankruptcy of the Company. The note also contains a cross default provision, whereby a default by the Company of any covenant or other term or condition contained in any of the other financial instrument issued by the Company to Leonite or any other third party after the passage all applicable notice and cure or grace periods that results in a material adverse effect shall, at Leonite’s option, be considered a default under the note, in which event Leonite shall be entitled to apply all rights and remedies under the terms of the note. Under the note, Leonite has the right at any time at its option to convert all or any part of the outstanding and unpaid principal amount and accrued and unpaid interest of the note into fully paid and non-assessable common shares of the Company. The number of common shares to be issued upon each conversion of the note shall be determined by dividing the conversion amount by the applicable conversion price then in effect. The conversion amount is the sum of: (i) the principal amount of the note to be converted plus (ii) at Leonite’s option, accrued and unpaid interest, plus (iii) at Leonite’s option, Default Interest, if any, plus (iv) Leonite’s expenses relating to a conversion, plus (v) at Leonite’s option, any amounts owed to Leonite. The conversion price shall be $0.09 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) the fixed conversion price ($0.09); (ii) 60% of the lowest bid price during the twenty one consecutive trading day period immediately preceding the trading that the Company receives a Notice of Conversion or (iii) the discount to market based on subsequent financing. Notwithstanding the foregoing, in no event shall Leonite be entitled to convert any portion of the note in excess of that portion of the note upon conversion of which the sum of (1) the number of common shares beneficially owned by Leonite and its affiliates (other than common shares which may be deemed beneficially owned through the ownership of the unconverted portion of the note or the unexercised or unconverted portion of any other security of the Company subject to a limitation on conversion or exercise analogous to the limitations contained in the note, and, if applicable, net of any shares that may be deemed to be owned by any person not affiliated with Leonite who has purchased a portion of the note from Leonite) and (2) the number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%) by Leonite upon, at its election, not less than 61 days’ prior notice to the Company, and the provisions of the conversion limitation shall continue to apply until such 61st day (or such later date, as determined by Leonite, as may be specified in such notice of waiver). This note shall give Leonite a senior secured obligation of the Company, with first priority over all current and future indebtedness of the Company and any subsidiary. Calculation of beneficial conversion feature On February 25, 2020 The Company allocated $198,715 as the proceeds from Leonite; $182,500 principal and $16,215 original issue discount. The Company allocated $123,390 to common shares and $242,100 to warrants calculated using the black-scholes model. The effective rate resulted in a beneficial conversion feature greater than the proceeds. In accordance to ASC 470-20-30

Changes in Cash Flows from Oper

Changes in Cash Flows from Operating Assets and Liabilities	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Changes in Cash Flows from Operating Assets and Liabilities	5. Changes in Cash Flows from Operating Assets and Liabilities The changes to the Company’s operating assets and liabilities for the six-months period ended June 30, 2020 and 2019 are as follows: 2020 2019 Decrease (increase) in accounts receivable $ (35,406 ) $ (60,649 ) Decrease (increase) in other receivable 9,657 - Decrease (increase) in inventory 60,136 3,820 Decrease (increase) in prepaid expenses and deposits (20,925 ) 115,710 Increase (decrease) in lease liability (14,390 ) - Increase (decrease) in income taxes payable (14,061 ) (64,788 ) Increase (decrease) in accounts payable and accrued liabilities (1,042 ) 233,074 $ (16,031 ) $ 227,167

Investment

Investment	6 Months Ended
	Jun. 30, 2020
Investments, All Other Investments [Abstract]
Investment	6. Investment During the year ended December 31, 2019, the Company entered into an agreement to purchase 10,000,000 shares for $50,000 which has been issued to the Company. The Company’s investment accounts for a 10% equity stake in a US based mobile phone development company. As of June 30, 2020 the Company had advanced a total of $24,423 (December 31, 2019 - $15,658) and is advancing tranches of capital as required.

Lease Liabilities

Lease Liabilities	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Lease Liabilities	7. Lease Liabilities During the year ended December 31, 2019, the Company signed a lease agreement for warehouse space to commence on August 1, 2019 and end on July 31, 2022 with monthly lease payments of $2,222. The Company has accounted for its leases upon adoption of ASC 842 The Company’s right-of-use asset for the six-months ended June 30, 2020 and December 31, 2019 are as follows: June 30, 2020 December 31, 2019 Right-of-use asset $ 49,585 $ 60,125 Current lease liability $ 22,722 $ 22,000 Long-term lease liability $ 26,862 $ 39,185 The components of lease expense are as follows: June 30, 2020 June 30, 2019 Amortization of right-of-use $ 10,540 - Interest on lease liability $ 2,789 - Total lease cost $ 13,329 - Maturities of lease liability are as follows: Future minimum lease payments as of June 30, 2020: 2020 $ 13,329 2021 26,658 2022 15,551 Total future minimum lease payments 55,538 Less: amount representing interest (5,954 ) Present value of future payments 49,584 Current portion 22,722 Long term portion $ 26,862

Shareholders' Deficit

Shareholders' Deficit	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Shareholders' Deficit	8. Shareholders’ Deficit During the six-months ended June 30, 2020 the Company issued 1,333,333 and 240,000 common shares at $0.09 and 0.07 per share for $120,000 and $16,800 respectively for prepaid advertising services. As of June 30, 2020 the Company has expensed $6,620 from prepaid expenses. During the six-months ended June 30, 2020 the Company entered into a share subscription agreement with a consultant of the Company for 4,000,000 common shares valued at $125,000 for prepaid consulting services. As of June 30, 2020 the Company issued 2,150,000 shares with a value of $67,188. As of June 30, 2020 the Company has expensed $62,500 from prepaid expenses. During the six-months ended June 30, 2020 the Company issued a consultant 4,000,000 common shares of subscription payable with a value of $456,000 relating to the anti-dilution feature triggered on March 5, 2019 as noted below. During the six-months ended June 30, 2020 the Company issued 458,834 common shares pursuant to a subscription payable with a value of $55,000. During the six-months ended June 30, 2020 the Company issued 450,000 shares in connection with the issuance of convertible promissory note (note 4(b)) at $0.27 per share. During the six-months ended June 30, 2020 the Company entered into a settlement to fulfill a debt purchase agreement entered in 2017 for 2,680,981 shares valued at $138,818. As of June 30, 2020 the Company has issued 2,190,959 shares. During the six-months ended June 30, 2020, Steven Rossi (the Company’s CEO) was issued 1,000 Series A Preferred Shares at $0.09 per share equal to 299,000 common shares voting rights. During the six-months ended June 30, 2019, the Company issued 2,680,084 common shares pursuant to a subscription payable to Consultant with a value of $379,494. During the same period, the Company entered into a share subscription agreement with a consultant of the Company for 1,500,000 common shares valued at $30,000. During the six-months ended June 30, 2019, Steven Rossi was issued 13,583,397 shares of Worksport, Ltd common stock as approved by the board of directors, due to a conversion of all 1,000,000 shares of his Series A Preferred stock. During the six-month ended June 30, 2019 on March 5, 2019, the Company completed a share consolidation of the Company’s issued and outstanding common shares based on six (6) pre-consolidation shares to one (1) post-consolidation share. The Consolidation reduced the number of issued and outstanding common shares of the Company from 147,804,298 pre-Consolidation common shares to approximately 24,634,051 post-Consolidation common shares. While the share consolidation occurred during the year ended December 31, 2019, the Company has accounted for the effects retrospectively as such, the schedules and all references to shares, options and warrants throughout the financial statements have been updated to reflect the number of post-consolidation securities. On March 5, 2019 immediately following the share consolidation the anti-dilution feature under the Investment and Co-operation agreement dated November 1, 2017 came into effect. As part of the anti-dilution feature the Company is obligated to issue an additional 8,465,608 shares at $0.11 per share for a total of $965,079. The Company recognized a non-cash deemed dividend of $965,079 to retain earnings and share subscriptions payable (Note 15). For the six-months ended June 30, 2020 and 2019, the Company was authorized to issue 299,000,000 shares of its common stock with a par value of $0.0001. All shares were ranked equally with regards to the Company’s residual assets. During 2020 and 2019, the Company was authorized to issue 1,100,000 shares of its Series A and Series B Preferred Stock with a par value of $0.0001. Series A preferred Stock have voting rights equal to 299 shares of common stock, per share of preferred stock. Series B preferred Stock have voting rights equal to 10,000 shares of common stock, per share of preferred stock.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2020
Earnings Per Share [Abstract]
Earnings Per Share	9. Earnings per Share For the six-months ended June 30, 2020, Earnings per Share (EPS) is $(0.01) (basic and diluted) compared to the EPS for the six-months ended June 30, 2019 of $(0.00) (basic and diluted) using the weighted average number of shares of 47,210,228 and 32,490,220 respectively. Earnings per Share (EPS) is $(0.00) (basic and diluted) for the three months ended June 30, 2020 compare to the three months ended June 30, 2019 of $(0.00) (basic and diluted) using the weighted average number of shares of 49,337,497 and 39,897,421 respectively. There are 299,000,000 shares authorized, 52,729,916 and 40,897,532 shares issued and outstanding, as at June 30, 2020 and 2019 respectively. As of June 30, 2020 the Company has 6,933,013 shares to be issued. The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, “Earnings Per Share”. Shares underlying the Company’s outstanding warrants and convertible promissory notes were excluded due to the anti-dilutive effect they would have on the computation. At June 30, 2020 the Company has 900,000 warrants convertible to 900,000 common shares and convertible promissory note convertible to 2,207,946 common shares for a total underlying common shares of 3,107,946. At June 30, 2019 there were no underlying common shares.

Warrants

Warrants	6 Months Ended
	Jun. 30, 2020
Warrants and Rights Note Disclosure [Abstract]
Warrants	10. Warrants During the six-months ended June 30, 2020 the Company issued 900,000 warrants convertible to 1 common share each with an exercise period of 5 years. The exercise price of the warrants is $0.10 per share (subject to adjustment), and may be exercised on a cashless basis. Refer to Note 4(b). Exercise price Number outstanding Weighted average life (years) Weighted average exercise price 0.10 900,000 4.66 0.10 June 30, 2020 June 30, 2019 Number of warrants Weighted average price Number of warrants Weighted average price Balance, beginning of year - $ - - $ - Issuance 900,000 $ 0.10 - $ - Balance, end of period 900,000 $ 0.10 - $ -

Concentration of Customer Risk

Concentration of Customer Risk	6 Months Ended
	Jun. 30, 2020
Risks and Uncertainties [Abstract]
Concentration of Customer Risk	11. Concentration of Customer Risk The following table includes the percentage of the Company’s sales to significant customers for the six-months ended June 30, 2020 and 2019, as well as the balance included in revenue and accounts receivable for each significant customer as at June 30, 2020 and 2019. A customer is considered to be significant if they account for greater than 10% of the Company’s annual sales. 2020 2019 $ % $ % Customer A 56,114 55.7 46,099 3.9 Customer B 11,355 11.3 23,668 2 Customer C - - 1,014,850 86.5 The loss of any of these key customers could have an adverse effect on the Company’s business.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	12. Related Party Transactions During the six-months ended June 30, 2020 the Company’s CEO and director paid on behalf of the Company’s lease payments of $4,809. During the same period the Company repaid $710 to the Company’s CEO and director for a total net transaction of $4,099. As of June 30, 2020 the Company has $32,737 in related party loan.

Contingent Liability

Contingent Liability	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingent Liability	13. Contingent Liability During the six-months ended June 30, 2020, the Company reached a legal settlement with a supplier in which the Company is obligated to pay $6,037 per month beginning on March 1, 2020 for four months until the settlement amount of $24,148 has been fully paid on June 1, 2020. Due to COVID-19 the Company has made total payments of $18,111 as of June 30, 2020. The Company has subsequently completed all required payments.

Loan Payable

Loan Payable	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Loan Payable	14. Loan payable During the six-months ended June 30, 2020 the Company received a loan of $32,439 from a unrelated third party with an interest rate of 10% per annum with a maturity date of December 31, 2021. During the six-months ended June 30, 2020 the Company received $28,397 ($40,000 CDN) interest free from the Government of Canada as part of the COVID-19 small business relief program. Repaying the balance of the loan on or before December 31, 2022 will result in loan forgiveness of 25 percent. As of June 30, 2020 the Company accrued interest of $70.

Revision of Prior Period Financ

Revision of Prior Period Financial Statements	6 Months Ended
	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Revision of Prior Period Financial Statements	15. Revision of Prior Period Financial Statements During the review for the six-months ended June 30, 2020 new information came to light regarding share issuances and an anti-dilution agreement. The share issuances for the three months ended March 31, 2020 were 2,000,000 and 458,834 common shares respectively. The anti-dilution agreement relating to a 2017 share subscription payable agreement was triggered in March 2019 upon the Company’s stock split was also discovered. Please refer to Note 8. We revised certain prior period financial statements for an immaterial error related to the recognition of the deemed dividend related to down-round features along with the associated shares issuance and professional fees (Note 1). A summary of revisions to our previously reported financial statements presented herein for comparative purposes. The cumulative effect of the adjustments on all prior periods to Shareholders’ Equity as of June 30, 2019, December 30, 2019 and March 31, 2020 reflected below: Common Stock Additional Paid-in Share Subscriptions Share Subscription Accumulated Cumulative translation Total Stockholders’ Equity Shares Amount Capital Receivable Payable Deficit adjustment (Deficit) Balance at June 30, 2019 28,177,966 $ 2,817 $ 8,309,293 $ (1,577 ) $ 1,853,819 $ (10,482,521 ) $ (23,624 ) $ (341,792 ) Revision 12,719,566 $ 1,273 $ 182,509 - $ 781,298 $ (965,079 ) - - Balance at June 30, 2019, as revised 40,897,532 $ 4,090 $ 8,491,802 $ (1,577 ) $ 2,635,117 $ (11,447,600 ) $ (23,624 ) $ (341,792 ) Balance at December 31, 2019 41,906,790 $ 4,191 $ 8,381,231 $ (1,577 ) $ 1,511,080 $ (10,768,906 ) $ (8,580 ) $ (882,561 ) Revision - - $ 261,192 - $ 648,315 $ (909,507 ) - - Balance at December 31, 2019, as revised 41,906,790 $ 4,191 $ 8,642,423 $ (1,577 ) $ 2,159,395 $ (11,678,413 ) $ (8,580 ) $ (882,561 ) - Balance at March 31, 2020 46,547,749 $ 4,655 $ 9,060,739 $ (1,577 ) $ 1,178,608 $ (10,961,172 ) $ (8,580 ) $ (727,327 ) Revision 2,458,834 $ 246 $ 731,946 - $ 137,315 $ (869,507 ) - - Balance at March 31, 2020, as revised 49,006,583 $ 4,901 $ 9,792,685 $ (1,577 ) $ 1,315,923 $ (11,830,679 ) $ (8,580 ) $ (727,327 ) The Consolidated Statements of Operations and Comprehensive Loss has been revised to reflect the correction for the three months ended March 31, 2020 as follows For the Three Months Ended March 31, 2020 As previously reported Revision As Revised Professional Fees $ 149,465 $ (40,000 ) $ 109,465 Total Operating Expenses $ 178,471 $ (40,000 ) $ 138,471 Loss from Operations $ (164,455 ) $ 40,000 $ (124,455 ) Net Loss $ (192,266 ) $ 40,000 $ (152,266 ) Comprehensive Loss $ (192,266 ) $ 40,000 $ (152,266 ) Loss per Share – Basic and Diluted $ (0.00 ) - $ (0.00 )

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events The Company has evaluated subsequent events through August 27, 2020 which is the date the financial statements were available to be issued and the following events after June 30, 2020 occurred: ● On July 8 and August 14, 2020 the Company issued 2,400,000 and 1,700,000 common shares to a third-party consultant respectively. ● On July 22, 2020, the Company entered into a loan agreement for $10,000 with a maturity date of July 22, 2021 at an interest rate of 10% per annum. ● On July 29, 2020 the Company issued a warrant certificate that allows the holder to purchase up to 1,250,000 common shares at $0.12 per shares exercisable on or before March 20, 2025.

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following at June 30, 2020 and December 31, 2019: 2020 2019 Finished goods $ 44,732 $ 104,868 Promotional items 552 552 Raw materials 7,737 7,737 $ 53,020 $ 113,156

Promissory Notes (Tables)

Promissory Notes (Tables)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Notes Payable	The following tables shows the balance of the notes payable as of June 30, 2020 and December 31, 2019: Balance as at December 31, 2018 $ 287,425 Payment (19,544 ) Balance as at December 31, 2019 $ 267,881 Reclassification 99,177 Balance as at June 30, 2020 $ 367,058

Changes in Cash Flows from Op_2

Changes in Cash Flows from Operating Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Changes in Operating Assets and Liabilities	The changes to the Company’s operating assets and liabilities for the six-months period ended June 30, 2020 and 2019 are as follows: 2020 2019 Decrease (increase) in accounts receivable $ (35,406 ) $ (60,649 ) Decrease (increase) in other receivable 9,657 - Decrease (increase) in inventory 60,136 3,820 Decrease (increase) in prepaid expenses and deposits (20,925 ) 115,710 Increase (decrease) in lease liability (14,390 ) - Increase (decrease) in income taxes payable (14,061 ) (64,788 ) Increase (decrease) in accounts payable and accrued liabilities (1,042 ) 233,074 $ (16,031 ) $ 227,167

Lease Liabilities (Tables)

Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Schedule Right-of-use Asset	The Company’s right-of-use asset for the six-months ended June 30, 2020 and December 31, 2019 are as follows: June 30, 2020 December 31, 2019 Right-of-use asset $ 49,585 $ 60,125 Current lease liability $ 22,722 $ 22,000 Long-term lease liability $ 26,862 $ 39,185
Schedule of Components of Lease Expense	The components of lease expense are as follows: June 30, 2020 June 30, 2019 Amortization of right-of-use $ 10,540 - Interest on lease liability $ 2,789 - Total lease cost $ 13,329 -
Schedule of Future Minimum Lease Payments	Future minimum lease payments as of June 30, 2020: 2020 $ 13,329 2021 26,658 2022 15,551 Total future minimum lease payments 55,538 Less: amount representing interest (5,954 ) Present value of future payments 49,584 Current portion 22,722 Long term portion $ 26,862

Warrants (Tables)

Warrants (Tables)	6 Months Ended
	Jun. 30, 2020
Warrants and Rights Note Disclosure [Abstract]
Schedule of Warrants Activity	Exercise price Number outstanding Weighted average life (years) Weighted average exercise price 0.10 900,000 4.66 0.10 June 30, 2020 June 30, 2019 Number of warrants Weighted average price Number of warrants Weighted average price Balance, beginning of year - $ - - $ - Issuance 900,000 $ 0.10 - $ - Balance, end of period 900,000 $ 0.10 - $ -

Concentration of Customer Risk

Concentration of Customer Risk (Tables)	6 Months Ended
	Jun. 30, 2020
Risks and Uncertainties [Abstract]
Schedule of Concentration of Customer Risk	A customer is considered to be significant if they account for greater than 10% of the Company’s annual sales. 2020 2019 $ % $ % Customer A 56,114 55.7 46,099 3.9 Customer B 11,355 11.3 23,668 2 Customer C - - 1,014,850 86.5

Revision of Prior Period Fina_2

Revision of Prior Period Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Schedule of Prior Period of Financial Statement	The cumulative effect of the adjustments on all prior periods to Shareholders’ Equity as of June 30, 2019, December 30, 2019 and March 31, 2020 reflected below: Common Stock Additional Paid-in Share Subscriptions Share Subscription Accumulated Cumulative translation Total Stockholders’ Equity Shares Amount Capital Receivable Payable Deficit adjustment (Deficit) Balance at June 30, 2019 28,177,966 $ 2,817 $ 8,309,293 $ (1,577 ) $ 1,853,819 $ (10,482,521 ) $ (23,624 ) $ (341,792 ) Revision 12,719,566 $ 1,273 $ 182,509 - $ 781,298 $ (965,079 ) - - Balance at June 30, 2019, as revised 40,897,532 $ 4,090 $ 8,491,802 $ (1,577 ) $ 2,635,117 $ (11,447,600 ) $ (23,624 ) $ (341,792 ) Balance at December 31, 2019 41,906,790 $ 4,191 $ 8,381,231 $ (1,577 ) $ 1,511,080 $ (10,768,906 ) $ (8,580 ) $ (882,561 ) Revision - - $ 261,192 - $ 648,315 $ (909,507 ) - - Balance at December 31, 2019, as revised 41,906,790 $ 4,191 $ 8,642,423 $ (1,577 ) $ 2,159,395 $ (11,678,413 ) $ (8,580 ) $ (882,561 ) - Balance at March 31, 2020 46,547,749 $ 4,655 $ 9,060,739 $ (1,577 ) $ 1,178,608 $ (10,961,172 ) $ (8,580 ) $ (727,327 ) Revision 2,458,834 $ 246 $ 731,946 - $ 137,315 $ (869,507 ) - - Balance at March 31, 2020, as revised 49,006,583 $ 4,901 $ 9,792,685 $ (1,577 ) $ 1,315,923 $ (11,830,679 ) $ (8,580 ) $ (727,327 )
Schedule of Consolidated Statements of Operations and Comprehensive Loss	The Consolidated Statements of Operations and Comprehensive Loss has been revised to reflect the correction for the three months ended March 31, 2020 as follows For the Three Months Ended March 31, 2020 As previously reported Revision As Revised Professional Fees $ 149,465 $ (40,000 ) $ 109,465 Total Operating Expenses $ 178,471 $ (40,000 ) $ 138,471 Loss from Operations $ (164,455 ) $ 40,000 $ (124,455 ) Net Loss $ (192,266 ) $ 40,000 $ (152,266 ) Comprehensive Loss $ (192,266 ) $ 40,000 $ (152,266 ) Loss per Share – Basic and Diluted $ (0.00 ) - $ (0.00 )

Basis of Presentation and Goi_2

Basis of Presentation and Going Concern (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Accounting Policies [Abstract]
Loss on foreign exchange				$ 29,940
Net loss	$ (192,185)	$ (152,266)	$ (1,748)	(344,451)	$ (128,220)
Accumulated deficit	$ (12,022,864)			$ (12,022,864)		$ (11,678,413)

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 44,732	$ 104,868
Promotional items	552	552
Raw materials	7,737	7,737
Inventory	$ 53,020	$ 113,156

Promissory Notes (Details Narra

Promissory Notes (Details Narrative)	Mar. 18, 2020Days$ / shares	Feb. 25, 2020USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares
Notes payable			$ 88,120
Other receivable			11,058
Principal amount			186,235
Issuance of common stock shares | shares				10,000,000
Original issue discount			140,461
Convertible debt			$ 45,774
Number of shares issued of common stock, value				$ 50,000
Interest rate			10.20%
Lesser interest rate			24.00%
Interest paid			$ 7,400
Debt instrument maturity date, description	The note will mature 18 months from the issue date, or August 25, 2021, at which time the principal amount and all accrued and unpaid interest, if any, and other fees relating to the note, will be due and payable. Unless an event of default as set forth in the note has occurred, the Company has the right to prepay principal amount of, and any accrued and unpaid interest on, the note at any time prior to the maturity date at 100% of the principal amount plus any accrued and unpaid interest plus the lesser of (i) nine months of unaccrued interest or (ii) all unaccrued interest through the remainder of the term.
Conversion price | $ / shares	$ 0.09		$ 0.09
Trading days | Days	21
Common stock shares outstanding percentage	4.99%
Conversion price, description	The conversion price shall be $0.09 per share (subject to adjustment as further described in the note for common share distributions and splits, certain fundamental transactions, and anti-dilution adjustments), provided that at any time after any event of default under the note, the conversion price shall immediately be equal to the lesser of (i) the fixed conversion price ($0.09); (ii) 60% of the lowest bid price during the twenty one consecutive trading day period immediately proceeding the trading that the Company receives a Notice of Conversion or (iii) the discount to market based on subsequent financing.
Beneficial conversion description	The number of common shares issuable upon the conversion of the portion of the note with respect to which the determination of this proviso is being made, would result in beneficial ownership by Leonite and its affiliates of more than 4.99% of the outstanding common shares of the Company. Such limitations on conversion may be waived (up to a maximum of 9.99%).
Beneficial conversion feature			$ 357,302
Convertible Promissory Notes [Member]
Issuance of common stock shares | shares			450,000
Beneficial conversion feature			$ 182,500
Excess of conversion feature			$ 174,802
Maximum [Member]
Common stock shares outstanding percentage	9.99%
Warrants [Member]
Warrant term			5 years
Warrants exercise price | $ / shares			$ 0.10
Leonite Capital LLC [Member]
Principal amount		$ 544,425	$ 198,715
Issuance of common stock shares | shares		450,000	450,000
Warrant term		5 years
Warrants to purchase | shares		900,000
Warrants exercise price | $ / shares		$ 0.10
Original issue discount		$ 44,425	$ 16,215
Purchase price		500,000
Convertible debt			182,500
Number of shares issued of common stock, value			$ 123,390
Warrants		$ 242,100
Leonite Capital LLC [Member] | Warrants [Member]
Warrants to purchase | shares			59,110
Amortization of financial costs			$ 42,038

Promissory Notes - Schedule of

Promissory Notes - Schedule of Notes Payable (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes payable beginning balance	$ 267,881	$ 287,425
Payment		(19,544)
Reclassification	99,177
Notes payable ending balance	$ 367,058	$ 267,881

Changes in Cash Flows from Op_3

Changes in Cash Flows from Operating Assets and Liabilities - Schedule of Changes in Operating Assets and Liabilities (Details) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Decrease (increase) in accounts receivable	$ (35,406)	$ (60,649)
Decrease (increase) in other receivable	9,657
Decrease (increase) in inventory	60,136	3,820
Decrease (increase) in prepaid expenses and deposits	(20,925)	115,710
Increase (decrease) in lease liability	(14,390)
Increase (decrease) in income taxes payable	(14,061)	(64,788)
Increase (decrease) in accounts payable and accrued liabilities	(1,042)	233,074
Changes in operating assets and liabilities	$ (16,031)	$ 227,167

Investment (Details Narrative)

Investment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2019	Jun. 30, 2020
Investments, All Other Investments [Abstract]
Stock issued during period, shares	10,000,000
Stock issued during period, value	$ 50,000
Equity method investment, percentage	10.00%
Advanced receivable for stock issuance	$ 15,658	$ 24,423

Lease Liabilities (Details Narr

Lease Liabilities (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Monthly lease payments	$ 18,111
Lease Agreement [Member]
Operating lease, maturity date		Jul. 31, 2022
Monthly lease payments		$ 2,222
Incremental borrowing rate		10.00%

Lease Liabilities - Schedule Ri

Lease Liabilities - Schedule Right-of-use Asset (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Right-of-use asset	$ 49,585	$ 60,125
Current lease liability	22,722	22,000
Long-term lease liability	$ 26,862	$ 39,185

Lease Liabilities - Schedule of

Lease Liabilities - Schedule of Components of Lease Expense (Details) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Amortization of right-of-use	$ 10,540
Interest on lease liability	2,789
Total lease cost	$ 13,329

Lease Liabilities - Schedule _2

Lease Liabilities - Schedule of Future Minimum Lease Payments (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 13,329
2021	26,658
2022	15,551
Total future minimum lease payments	55,538
Less: amount representing interest	(5,954)
Present value of future payments	49,584
Current portion	22,722	$ 22,000
Long term portion	$ 26,862	$ 39,185

Shareholders' Deficit (Details

Shareholders' Deficit (Details Narrative) - USD ($)	2 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended
	May 05, 2019	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Mar. 05, 2019
Issuance of shares for services, shares			1,333,333
Stock price per share			$ 0.09
Issuance of shares for services, value			$ 120,000
Prepaid expense			$ 6,620
Issuance of common stock shares					10,000,000
Issuance of common stock value					$ 50,000
Preferred stock voting rights			Series A preferred Stock have voting rights equal to 299 shares of common stock, per share of preferred stock. Series B preferred Stock have voting rights equal to 10,000 shares of common stock, per share of preferred stock.
Conversion of shares			2,027,778
Share consolidation transaction			The Company completed a share consolidation of the Company's issued and outstanding common shares based on six (6) pre-consolidation shares to one (1) post-consolidation share. The Consolidation reduced the number of issued and outstanding common shares of the Company from 147,804,298 pre-Consolidation common shares to approximately 24,634,051 post-Consolidation common shares. While the share consolidation occurred during the year ended December 31, 2019, the Company has accounted for the effects retrospectively as such, the schedules and all references to shares, options and warrants throughout the financial statements have been updated to reflect the number of post-consolidation securities.
Common stock, shares authorized		299,000,000	299,000,000	299,000,000	299,000,000
Common stock par value		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Series A Preferred Stock [Member]
Preferred Stock, shares issued			1,000		0
Preferred Stock, par value			$ 0.0001		$ 0.0001
Preferred Stock, shares authorized			1,100,000		1,100,000
Convertible Promissory Notes [Member]
Stock price per share			$ 0.27
Issuance of common stock shares			450,000
Consultant [Member]
Shares of subscription payable, shares			4,000,000	2,680,084
Shares of subscription payable, value			$ 456,000	$ 379,494
Steven Rossi [Member]
Issuance of common stock shares				13,583,397
Steven Rossi [Member] | Series A Preferred Stock [Member]
Preferred Stock, shares issued			1,000
Preferred Stock, par value			$ 0.09
Preferred stock voting rights			Steven Rossi (the Company's CEO) was issued 1,000 Series A Preferred Shares at $0.09 per share equal to 299,000 common shares voting rights.
Conversion of shares				1,000,000
Share Subscription Agreement [Member] | Consultant [Member]
Issuance of shares for services, shares			4,000,000
Issuance of shares for services, value			$ 125,000
Prepaid expense			$ 62,500
Issuance of common stock shares			2,150,000
Issuance of common stock value			$ 67,188
Shares of subscription payable, shares				1,500,000
Shares of subscription payable, value				$ 30,000
Debt Purchase Agreement [Member]
Issuance of common stock shares			2,190,959
Settlement of debt shares			2,680,981
Settlement of debt value			$ 138,818
Investment and Co-operation Agreement [Member]
Stock price per share						$ 0.11
Obligated to issue an additional shares	8,465,608
Obligated to issue an additional	$ 965,079
Recognized a non-cash deemed dividend	$ 965,079
Common Stock [Member]
Issuance of shares for services, shares		1,680,084	240,000
Stock price per share			$ 0.07
Issuance of shares for services, value		$ 168	$ 16,800
Shares of subscription payable, shares			458,834
Shares of subscription payable, value			$ 55,000

Earnings Per Share (Details Nar

Earnings Per Share (Details Narrative) - $ / shares	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Earnings per share basic and diluted	$ 0	$ 0	$ 0	$ (0.01)	$ 0
Weighted average number of shares basic and diluted	49,337,497		39,897,421	47,210,228	32,490,220
Common stock, shares authorized	299,000,000		299,000,000	299,000,000	299,000,000	299,000,000
Common stock, shares issued	52,729,916			52,729,916		41,906,790
Common stock, shares outstanding	52,729,916			52,729,916		41,906,790
Shares to be issued	6,933,013			6,933,013
Warants convertible shares	900,000			900,000
Total underlying common shares				3,107,946
Common Stock One [Member]
Total underlying common shares				900,000
Common Stock Two [Member]
Total underlying common shares				2,207,946

Warrants (Details Narrative)

Warrants (Details Narrative)	6 Months Ended
	Jun. 30, 2020$ / sharesshares
Convertible of common shares	2,027,778
Warrants [Member]
Warrants issued	900,000
Convertible of common shares	1
Exercise period	5 years
Exercise price | $ / shares	$ 0.10

Warrants - Schedule of Warrants

Warrants - Schedule of Warrants Exercise Price (Details) - $ / shares	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Warrants and Rights Note Disclosure [Abstract]
Exercise price	$ 0.10
Number outstanding	900,000
Weighted average life (years)	4 years 7 months 28 days
Weighted average exercise price	$ 0.10

Warrants - Schedule of Warran_2

Warrants - Schedule of Warrants Activity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Warrants and Rights Note Disclosure [Abstract]
Number of warrants, Balance, beginning of year
Number of warrants, Issuance	900,000
Number of warrants, Balance, end of period	900,000
Weighted average price, Balance, beginning of year
Weighted average price, Issuance	0.10
Weighted average price, Balance, end of period	$ 0.10

Concentration of Customer Ris_2

Concentration of Customer Risk (Details Narrative)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Sales [Member]
Concentration risk percentage	10.00%	10.00%

Concentration of Customer Ris_3

Concentration of Customer Risk - Schedule of Concentration of Customer Risk (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net sales	$ 66,102	$ 516,696	$ 107,129	$ 1,088,974
Sales [Member]
Concentration risk percentage			10.00%	10.00%
Sales [Member] | Customer A [Member]
Net sales			$ 56,114	$ 46,099
Concentration risk percentage			55.70%	3.90%
Sales [Member] | Customer B [Member]
Net sales			$ 11,355	$ 23,668
Concentration risk percentage			11.30%	2.00%
Sales [Member] | Customer C [Member]
Net sales				$ 1,014,850
Concentration risk percentage			0.00%	86.50%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Lease payments	$ 18,111
Related party loan	32,737	$ 28,638
CEO and Director [Member]
Lease payments	4,809
Repayments to related parties	710
Total net transaction	$ 4,099

Contingent Liability (Details N

Contingent Liability (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 02, 2020	Jun. 30, 2020
Total payments		$ 18,111
Supplier [Member]
Payments of legal settlement	$ 24,148	$ 6,037

Loan Payable (Details Narrative

Loan Payable (Details Narrative)	6 Months Ended
	Jun. 30, 2020USD ($)
Loan received amount	$ 28,397
Interest rate percentage	10.20%
Debt description	The Company received $28,397 ($40,000 CDN) interest free from the Government of Canada as part of the COVID-19 small business relief program. Repaying the balance of the loan on or before December 31, 2022 will result in loan forgiveness of 25 percent.
Loan forgiveness percentage	25.00%
Accrued interest	$ 70
CDN [Member]
Loan received amount	40,000
Unrelated Third Party [Member]
Loan received amount	$ 32,439
Interest rate percentage	10.00%
Debt maturity date	Dec. 31, 2021

Revision of Prior Period Fina_3

Revision of Prior Period Financial Statements (Details Narrative) - shares	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Jun. 30, 2020
Ant-idilutive Agreement [Member]
Issuance of common shares	458,834	2,000,000

Revision of Prior Period Fina_4

Revision of Prior Period Financial Statements - Schedule of Prior Period of Financial Statement (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019
Balance	$ (727,327)	$ (882,561)	$ (341,792)	$ (310,868)
Common Stock [Member]
Balance	$ 4,655	$ 4,191	$ 2,817
Balance, shares	46,547,749	41,906,790	28,177,966
Revision	$ 246		$ 1,273
Revision, shares	2,458,834		12,719,566
Balance	$ 4,901	$ 4,191	$ 4,090	$ 2,563
Balance, shares	49,006,583	41,906,790	40,897,532	25,634,052
Additional Paid-in Capital [Member]
Balance	$ 9,060,739	$ 8,381,231	$ 8,309,293
Revision	731,946	261,192	182,509
Balance	9,792,685	8,642,423	8,491,802	$ 8,256,733
Share Subscriptions Receivable [Member]
Balance	(1,577)	(1,577)	(1,577)
Revision
Balance	(1,577)	(1,577)	(1,577)	(1,577)
Share Subscription Payable [Member]
Revision			781,298
Balance	1,315,923	2,159,395	2,635,117	2,861,712
Accumulated Deficit [Member]
Balance	(10,961,172)	(10,768,906)	(10,482,521)
Revision	(869,507)	(909,507)	(965,079)
Balance	(11,830,679)	(11,678,413)	(11,447,600)
Cumulative Translation Adjustment [Member]
Balance		(8,580)	(23,624)	(8,580)
Revision
Balance	(8,580)	(8,580)	(23,624)	$ 5,552
Total Stockholders' Equity(Deficit) [Member]
Balance	(727,327)	(882,561)	(341,792)
Revision
Balance	(727,327)	(882,561)	(341,792)
Share Subscriptions Payable [Member]
Balance	1,178,608	1,511,080	1,853,819
Revision	137,315	648,315
Balance	$ 1,315,923	$ 2,159,395	$ 2,635,117

Revision of Prior Period Fina_5

Revision of Prior Period Financial Statements - Schedule of Operations and Comprehensive Loss (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Professional Fees		$ 109,465
Total Operating Expenses	$ 140,496	138,471	$ 134,321	$ 278,967	$ 360,964
Loss from Operations	(133,277)	(124,455)	10,689	(257,732)	(76,624)
Net Loss	(192,185)	(152,266)	(1,748)	(344,451)	(128,220)
Comprehensive Loss	$ (192,185)	$ (152,266)	$ (30,924)	$ (344,451)	$ (148,231)
Loss per Share - Basic and Diluted	$ 0	$ 0	$ 0	$ (0.01)	$ 0
As Previously Reported [Member]
Professional Fees		$ 149,465
Total Operating Expenses		178,471
Loss from Operations		(164,455)
Net Loss		(192,266)
Comprehensive Loss		$ (192,266)
Loss per Share - Basic and Diluted		$ 0
Revision [Member]
Professional Fees		$ (40,000)
Total Operating Expenses		(40,000)
Loss from Operations		40,000
Net Loss		40,000
Comprehensive Loss		$ 40,000
Loss per Share - Basic and Diluted

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 29, 2020	Jul. 22, 2020	Aug. 14, 2020	Jul. 08, 2020	Jun. 30, 2020	Dec. 31, 2019
Common stock, shares issued					52,729,916	41,906,790
Loan interest rate					10.20%
Subsequent Event [Member] | Holder [Member]
Warrant to purchase shares of common stock	1,250,000
Warrant exercise price per share	$ 0.12
Subsequent Event [Member] | Holder [Member] | Maximum [Member]
Warrant maturity date	Mar. 20, 2025
Subsequent Event [Member] | Loan Agreement [Member]
Loan amount		$ 10,000
Loan maturity date		Jul. 22, 2021
Loan interest rate		10.00%
Subsequent Event [Member] | Third Party Consultant [Member]
Common stock, shares issued			1,700,000	2,400,000