IntelGenx Technologies (IGXT) S-1/A 29 Jun 17 2017 FY IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	15 Months Ended
	Mar. 31, 2017
Document Type	S1
Amendment Flag	true
Amendment Description	The registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.
Document Period End Date	Mar. 31, 2017
Trading Symbol	igxt
Entity Registrant Name	IntelGenx Technologies Corp.
Entity Central Index Key	1,098,880
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current
Cash and cash equivalents	$ 300	$ 612	$ 2,865
Short-term investments	3,632	3,884	0
Accounts receivable	428	1,044	1,140
Prepaid expenses	428	566	70
Investment tax credits receivable	178	246	97
Total Current Assets	4,966	6,352	4,172
Leasehold Improvements and Equipment, net	5,833	5,730	4,238
Security Deposits	714	708	506
Total Assets	11,513	12,790	8,916
Current
Accounts payable and accrued liabilities	613	897	1,595
Current portion of long-term debt	710	704	184
Deferred revenue	2,750	3,634	0
Total Current Liabilities	4,073	5,235	1,779
Deferred lease obligations	46	45	27
Long-term debt	2,410	2,565	1,546
Total Liabilities	6,529	7,845	3,352
Shareholders' Equity
Capital Stock, common shares, $0.00001 par value; 100,000,000 shares authorized; 65,422,020 shares issued and outstanding (2016: 64,812,020 common shares)	1	1	1
Additional Paid-in-Capital	24,207	23,700	22,846
Accumulated Deficit	(18,249)	(17,737)	(16,557)
Accumulated Other Comprehensive Loss	(975)	(1,019)	(726)
Total Shareholders' Equity	4,984	4,945	5,564
Total Liabilities and Shareholders' Equity	$ 11,513	$ 12,790	$ 8,916

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Common Stock, Par Value Per Share	$ 0.00001	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	100,000,000	100,000,000	100,000,000
Common Stock, Shares, Issued	65,422,020	64,812,020	63,615,255
Common Stock, Shares, Outstanding	65,422,020	64,812,020	63,615,255

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) $ in Thousands	Capital Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Beginning Balance at Dec. 31, 2014	$ 1	$ 22,654	$ (17,848)	$ (234)	$ 4,573
Beginning Balance (Shares) at Dec. 31, 2014	63,465,255
Foreign currency translation adjustment				(492)	(492)
Options exercised		62			62
Options exercised (Shares)	150,000
Stock-based compensation		130			130
Net loss for the period			1,291		1,291
Ending Balance at Dec. 31, 2015	$ 1	22,846	(16,557)	(726)	5,564
Ending Balance (Shares) at Dec. 31, 2015	63,615,255
Foreign currency translation adjustment				(293)	(293)
Warrants exercised		596			596
Warrants exercised (Shares)	1,056,765
Options exercised		63			63
Options exercised (Shares)	140,000
Stock-based compensation		195			195
Net loss for the period			(1,180)		(1,180)
Ending Balance at Dec. 31, 2016	$ 1	23,700	(17,737)	(1,019)	4,945
Ending Balance (Shares) at Dec. 31, 2016	64,812,020
Foreign currency translation adjustment				44	44
Warrants exercised		316			316
Warrants exercised (Shares)	560,000
Options exercised		21			21
Options exercised (Shares)	50,000
Stock-based compensation		170			170
Net loss for the period			(512)		(512)
Ending Balance at Mar. 31, 2017	$ 1	$ 24,207	$ (18,249)	$ (975)	$ 4,984
Ending Balance (Shares) at Mar. 31, 2017	65,422,020

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Revenues
Royalties	$ 0	$ 379	$ 1,041	$ 981
License and other revenue	1,353	439	4,179	4,114
Total Revenues	1,353	818	5,220	5,095
Expenses
Cost of royalty and license revenue	92	65	319	433
Research and development expense	644	481	1,766	1,033
Selling, general and administrative expense	904	891	3,605	2,072
Depreciation of tangible assets	170	87	511	125
Amortization of intangible assets			0	46
Total Expenses	1,810	1,524	6,201	3,709
Operating loss	(457)	(706)	(981)	1,386
Interest income	2	0	4	28
Financing and interest expense	(57)	(40)	(203)	(123)
Total Other Income			(199)	(95)
Income (Loss) Before Income Taxes			(1,180)	1,291
Income taxes			0	0
Net Loss	(512)	(746)	(1,180)	1,291
Other Comprehensive Income
Foreign currency translation adjustment	44	39	(293)	(492)
Comprehensive Loss	$ (468)	$ (707)	$ (1,473)	$ 799
Basic: Weighted Average Number of Shares Outstanding			63,956,543	63,524,023
Basic and Diluted Weighted Average Number of Shares Outstanding	65,305,520	63,615,255
Basic (Loss) Earnings Per Common Share			$ (0.02)	$ 0.01
Diluted: Weighted Average Number of Shares Outstanding			63,956,543	70,855,146
Basic and Diluted Loss Per Common Share	$ (0.01)	$ (0.01)	$ (0.02)	$ 0.01

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Funds Provided (Used) - Operating Activities
Net loss	$ (512)	$ (746)	$ (1,180)	$ 1,291
Depreciation	170	87	511	171
Stock-based compensation	170	63	195	130
Total Adjustments	(172)	(596)	(474)	1,592
Changes in assets and liabilities:
Accounts receivable	616	650	96	(488)
Prepaid expenses	138	(12)	(496)	26
Investment tax credits receivable	68	(29)	(149)	11
Security deposits	(6)	(226)	(202)	(506)
Accounts payable and accrued liabilities	(284)	(860)	(698)	1,129
Deferred revenue	(884)	0	3,634	(1,245)
Deferred lease obligations	1	17	18	27
Net change in assets and liabilities	(351)	(460)	2,203	(1,046)
Net cash used in operating activities	(523)	(1,056)	1,729	546
Financing Activities
Issuance of term loans	0	392	1,940	1,752
Repayment of term loans	(103)	(17)	(675)	(22)
Proceeds from exercise of warrants and stock options	337	0	659	62
Net cash provided by financing activities	234	375	1,924	1,792
Investing Activities
Additions to leasehold improvements and equipment	(222)	(290)	(2,326)	(3,380)
Acquisitions of short-term investments			(5,236)	0
Redemption of short-term investments	300	0	1,652	0
Net cash provided by (used in) investing activities	78	(290)	(5,910)	(3,380)
Decrease in Cash and Cash Equivalents	(211)	(971)	(2,257)	(1,042)
Effect of Foreign Exchange on Cash and Cash Equivalents	(101)	173	4	(492)
Cash and Cash Equivalents
Beginning of Period	612	2,865	2,865	4,399
End of Period	$ 300	$ 2,067	$ 612	$ 2,865

Basis of Presentation

Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Basis of Presentation [Text Block]	1. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal and recurring nature. These financial statements should be read in conjunction with the audited consolidated financial statements at December 31, 2016. Operating results for the three months ended March 31, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 2017. The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The consolidated financial statements include the accounts of the Company and its subsidiary companies. On consolidation, all inter-entity transactions and balances have been eliminated. The financial statements are expressed in U.S. funds. Management has performed an evaluation of the Company’s activities through the date and time these financial statements were issued and concluded that there are no additional significant events requiring recognition or disclosure.	1. Basis of Presentation IntelGenx Technologies Corp. (“IntelGenx” or the “Company”) prepares its financial statements in accordance with accounting principles generally accepted in the United States of America (“USA”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The consolidated financial statements include the accounts of the Company and its subsidiary companies. On consolidation, all inter-entity transactions and balances have been eliminated. The financial statements are expressed in U.S. funds.

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2016
Nature of Business [Text Block]	2. Nature of Business IntelGenx was incorporated in the State of Delaware as Big Flash Corp. on July 27, 1999. On April 28, 2006 Big Flash Corp. completed, through the Canadian holding corporation, the acquisition of IntelGenx Corp., a company incorporated in Canada on June 15, 2003. IntelGenx is a pharmaceutical company focused on the development of novel oral immediate-release and controlled-release products for the pharmaceutical market. More recently, the Company has made the strategic decision to enter the oral film market and is in the process of implementing commercial oral film manufacturing capability. The Company’s product development efforts are based upon three proprietary delivery platforms, including an immediate release oral film “VersaFilm™”, a mucoadhesive tablet “AdVersa™”, and a multilayer controlled release tablet “VersaTab™”. The Company has an aggressive product development initiative that primarily focuses on addressing unmet market needs and focuses on utilization of the U.S. Food and Drug Administration’s (“FDA”) 505(b)(2) approval process to obtain more timely and efficient approval of new formulations of previously approved products. The Company’s product pipeline currently consists of 14 products in various stages of development from inception through commercialization, including products for the treatment of major depressive disorder, opioid dependence, hypertension, erectile dysfunction, migraine, schizophrenia, idiopathic pulmonary fibrosis, and pain management. Of the products currently under development, 10 utilize the VersaFilm™ VersaTab™ AdVersa™

Adoption of New Accounting Stan

Adoption of New Accounting Standards	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Adoption of New Accounting Standards [Text Block]	2. Adoption of New Accounting Standards The FASB issued Update 2016-06, Derivatives and Hedging Contingent Put and Call Options in Debt Instruments, clarifying the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. The amendments in this Update require an entity performing the assessment to assess the embedded call (put) options solely in accordance with the four-step decision sequence. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The adoption of this statement did not have a material effect on the Company’s financial position or results. The FASB issued Update 2016-09, Compensation – Stock Compensation Improvements to Employee Share-Based Payment Accounting, simplifying several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The adoption of this statement did not have a material effect on the Company’s financial position or results. The FASB issued Update 2015-11, Inventory: Simplifying the Measurement of Inventory, aligning the measurement of inventory in GAAP with the measurement of inventory in International Financial Reporting Standards (IFRS). The amendments in this Update state that an entity should measure inventory within the scope of this update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The adoption of this statement did not have a material effect on the Company’s financial position or results. The FASB issued 2015-017, Income Taxes: Balance Sheet Classification of Deferred Taxes, which requires that deferred tax liabilities be classified as noncurrent in a classified statement of financial position. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The adoption of this statement did not have a material effect on the Company’s financial position or results.	3. Adoption of New Accounting Standards The FASB issued Update 2015-16, Business Combinations, which requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. The amendments in this Update require that the acquirer record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. The amendments in this Update require an entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The amendments in this Update apply to all entities that have reported provisional amounts for items in a business combination for which the accounting is incomplete by the end of the reporting period in which the combination occurs and during the measurement period have an adjustment to provisional amounts recognized. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The amendments in this Update should be applied prospectively to adjustments to provisional amounts that occur after the effective date of this Update with earlier application permitted for financial statements that have not yet been issued. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations. The FASB issued amendments to ASU 2015-03, Interest – Imputation of Interest, which are intended to simplify the presentation of debt issuance costs. These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this ASU. The amendments are effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations. The FASB issued amendments to ASU 2015-01, Income Statement – Extraordinary and Unusual Items, eliminating from U.S. GAAP the concept of extraordinary items. Subtopic 225-20, Income Statement - Extraordinary and Unusual Items, required that an entity separately classify, present and disclose extraordinary events and transactions. This ASU will also align more closely U.S. GAAP income statement presentation guidance with IAS 1, Presentation of Financial Statements, The FASB issued ASU No. 2014-12, Compensation – Stock Compensation, which requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, The FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, which is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. This ASU provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. For public business entities, the amendments in this ASU are effective for fiscal years ending December 31, 2016, including interim periods within fiscal years beginning after December 15, 2016. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Significant Accounting Policies [Text Block]	3. Significant Accounting Policies ASU 2016-18 – Statement of Cash Flows (Topic 230) Restricted Cash In November 2016, the FASB issued ASU 2016-18 which requires that the statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted or restricted cash equivalents. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period and should be applied on a retrospective basis. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-15 – Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15 which clarifies how certain cash receipts and payments are to be presented in the Statement of cash flows. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-01 – Financial Instruments – Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, which will significantly change practice for all entities. The targeted amendments to existing guidance are expected to include: 1. Equity investments that do not result in consolidation and are not accounted for under the equity method would be measured at fair value through net income, unless they qualify for the proposed practicability exception for investments that do not have readily determinable fair values. 2. Changes in instrument-specific credit risk for financial liabilities that are measured under the fair value option would be recognized in other comprehensive income. 3. Entities would make the assessment of the realizability of a deferred tax asset (DTA) related to an available- for-sale (AFS) debt security in combination with the entity’s other DTAs. The guidance would eliminate one method that is currently acceptable for assessing the realizability of DTAs related to AFS debt securities. That is, an entity would no longer be able to consider its intent and ability to hold debt securities with unrealized losses until recovery. 4. Disclosure of the fair value of financial instruments measured at amortized cost would no longer be required for entities that not public business entities. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2017-04 – Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment The FASB issued ASU 2017-04 which eliminates Step 2 from the goodwill impairment test and eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2019. Early adoption is permitted in any interim or annual period and should be applied on a retrospective basis. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2017-01 - Business Combinations (Topic 805) Clarifying the Definition of a Business The FASB issued ASU 2017-01 clarifies the definition of a business and is intended to help companies evaluate whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses.These amendments are effective for a public business entity for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted under certain circumstances and should be applied on a prospective. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-16 – Income Taxes (Topic 740) Intra-Entity Transfers of Assets Other Than Inventory The FASB issued ASU 2016-16 and requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The amendments should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-02: Leases (Topic 842) Section A The FASB issued ASU 2016-02 to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. Revenue from Contracts with Customers (Topic 606) The FASB and IASB (the Boards) have issued converged standards on revenue recognition. ASU No. 2014-09 which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: • Step 1: Identify the contract(s) with a customer. • Step 2: Identify the performance obligations in the contract. • Step 3: Determine the transaction price. • Step 4: Allocate the transaction price to the performance obligations in the contract. • Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. In the year ended December 31, 2016, the FASB issued three new amendments related to Topic 606: 1. ASU 2016-08: Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) which was issued to add clarification to the implementation guidance on principle versus agent considerations. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 2. ASU 2016-10: Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing which was issued to clarifying the following two aspects of topic 606; identifying performance obligations and the licensing implementation guidance. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 3. ASU 2016-11 Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting. With this amendment, the SEC Staff is rescinding the following SEC Staff Observer comments that are codified in Topic 605, Revenue Recognition, and Topic 932, Extractive Activities—Oil and Gas, effective upon adoption of Topic 606. This amendment is effective immediately. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. This ASU is to be applied retrospectively, with certain practical expedients allowed. The Company is currently evaluating the impact of this Statement on its consolidated financial statements	4. Summary of Significant Accounting Policies Revenue Recognition The Company recognizes revenue from research and development contracts as the contracted services are performed or when milestones are achieved, recorded as other revenue, in accordance with the terms of the specific agreements and when collection of the payment is reasonably assured. In addition, the performance criteria for the achievement of milestones are met if substantive effort was required to achieve the milestone and the amount of the milestone payment appears reasonably commensurate with the effort expended. Amounts received in advance of the recognition criteria being met, if any, are included in deferred income. IntelGenx has license agreements that specify that certain royalties are earned by the Company on sales of licensed products in the licensed territories. Royalty revenue is recognized on an accrual basis in accordance with the relevant license agreement. For the year ended December 31, 2016, the Company recognized royalty revenue earned under a licensing agreement totaling $1,041 thousand compared to $981 thousand in 2015. For the year ended December 31, 2016, the Company recognized revenues as a result of sales milestones achieved under a licensing agreement totaling $358 thousand compared to $2,808 thousand in 2015. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The financial statements include estimates based on currently available information and management's judgment as to the outcome of future conditions and circumstances. Significant estimates in these financial statements include the useful lives and impairment of long-lived assets, stock-based compensation costs, and the investment tax credits receivable. Changes in the status of certain facts or circumstances could result in material changes to the estimates used in the preparation of the financial statements and actual results could differ from the estimates and assumptions. Cash and Cash Equivalents Cash and cash equivalents is comprised of cash on hand and term deposits with original maturity dates of less than three months that are stated at cost, which approximates fair value. Accounts Receivable The Company accounts for trade receivables at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history and current economic conditions. The Company writes off trade receivables when they are deemed uncollectible and records recoveries of trade receivables previously written-off when they receive them. Management has determined that no allowance for doubtful accounts is necessary in order to adequately cover exposure to loss in its December 31, 2016 accounts receivable (2015: $Nil). Investment Tax Credits Investment tax credits relating to qualifying expenditures are recognized in the accounts at the time at which the related expenditures are incurred and there is reasonable assurance of their realization. Management has made estimates and assumptions in determining the expenditures eligible for investment tax credits claimed. Investment tax credits received in the year ended December 31, 2016 totaled $Nil (2015: $108 thousand). Leasehold Improvements and Equipment Leasehold improvements and equipment are recorded at cost. Provisions for depreciation are based on their estimated useful lives using the methods as follows: On the declining balance method - Laboratory and office equipment 20% Computer equipment 30% On the straight-line method - Leasehold improvements over the lease term Manufacturing equipment 5 – 10 years Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repair and maintenance are expensed as incurred. Security Deposits Security deposits represent a refundable deposit paid to the landlord in accordance with the lease agreement and deposits held as guarantees by the Company’s lenders in accordance with the lending facilities. Impairment of Long-lived Assets Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value thereof. Deferred Lease Obligations Rent under operating leases is charged to expense on a straight-line basis over the lease term. Any difference between the rent expense and the rent payable is reflected as deferred lease obligations on the balance sheet. Deferred lease obligations are amortized on a straight-line basis over the term of the related leases. Lease term includes free rent periods as well as the construction period prior to the commencement of the lease. Foreign Currency Translation The Company's reporting currency is the U.S. dollar. The Canadian dollar is the functional currency of the Company's Canadian operations, which is translated to the United States dollar using the current rate method. Under this method, accounts are translated as follows: Assets and liabilities - at exchange rates in effect at the balance sheet date; Revenue and expenses - at average exchange rates prevailing during the year; Equity - at historical rates. Gains and losses arising from foreign currency translation are included in other comprehensive income. Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Deferred taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Unrecognized Tax Benefits The Company accounts for unrecognized tax benefits in accordance with FASB ASC 740 “Income Taxes”. ASC 740 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. ASC 740 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon ultimate settlement with a taxing authority, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. Additionally, ASC 740 requires the Company to accrue interest and related penalties, if applicable, on all tax positions for which reserves have been established consistent with jurisdictional tax laws. The Company elected to classify interest and penalties related to the unrecognized tax benefits in the income tax provision. Share-Based Payments The Company accounts for share-based payments to employees in accordance with the provisions of FASB ASC 718 "Compensation—Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value. In addition, the Company will recognize in the financial statements an expense based on the grant date fair value of stock options granted to employees. The expense will be recognized on a straight-line basis over the vesting period and the offsetting credit will be recorded in additional paid-in capital. Upon exercise of options, the consideration paid together with the amount previously recorded as additional paid-in capital will be recognized as capital stock. The Company estimates its forfeiture rate in order to determine its compensation expense arising from stock-based awards. The Company uses the Black-Scholes option pricing model to determine the fair value of the options. The Company measures compensation expense for its non-employee stock-based compensation under ASC 505-50, “Accounting for Equity Instruments that are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services". The fair value of the option issued is used to measure the transaction, as this is more reliable than the fair value of the services received. The fair value is measured at the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense and additional paid-in capital. For common stock issuances to non-employees that are fully vested and are for future periods, the Company classifies these issuances as prepaid expenses and expenses the prepaid expenses over the service period. At no time has the Company issued common stock for a period that exceeds one year. (Loss) Earnings Per Share Basic (loss) earnings per share is calculated based on the weighted average number of shares outstanding during the year. Any antidilutive instruments are excluded from the calculation of diluted (loss) earnings per share. Fair Value Measurements ASC 820 applies to all assets and liabilities that are being measured and reported on a fair value basis. ASC 820 requires disclosure that establishes a framework for measuring fair value in US GAAP, and expands disclosure about fair value measurements. This statement enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The statement requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. In determining the appropriate levels, the Company performs a detailed analysis of the assets and liabilities that are subject to ASC 820. At each reporting period, all assets and liabilities for which the fair value measurement is based on significant unobservable inputs are classified as Level 3. Short-term investments are classified as Level 1. Fair Value of Financial Instruments The fair value represents management’s best estimates based on a range of methodologies and assumptions. The carrying value of receivables and payables arising in the ordinary course of business and the investment tax credits receivable approximate fair value because of the relatively short period of time between their origination and expected realization. Recent Accounting Pronouncements ASU 2016-18 – Statement of Cash Flows (Topic 230) Restricted Cash In November 2016, the FASB issued ASU 2016-18 which requires that the statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted or restricted cash equivalents. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period and should be applied on a retrospective basis. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-15 – Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15 which clarifies how certain cash receipts and payments are to be presented in the Statement of cash flows. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-06 - Derivatives and Hedging (Topic 815) Contingent Put and Call Options in Debt Instruments The amendments in this Update clarify the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the assessment under the amendments in this Update is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. For public business entities, the amendments in this Update are effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years and should be applied on a retrospective basis. ASU 2016-09 - Compensation—Stock Compensation (Topic 718) Improvements to Employee Share-Based Payment Accounting FASB issued this Update as part of its Simplification Initiative. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted for any entity in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-01 – Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, which will significantly change practice for all entities. The targeted amendments to existing guidance are expected to include: 1. Equity investments that do not result in consolidation and are not accounted for under the equity method would be measured at fair value through net income, unless they qualify for the proposed practicability exception for investments that do not have readily determinable fair values. 2. Changes in instrument-specific credit risk for financial liabilities that are measured under the fair value option would be recognized in other comprehensive income. 3. Entities would make the assessment of the realizability of a deferred tax asset (DTA) related to an available- for-sale (AFS) debt security in combination with the entity’s other DTAs. The guidance would eliminate one method that is currently acceptable for assessing the realizability of DTAs related to AFS debt securities. That is, an entity would no longer be able to consider its intent and ability to hold debt securities with unrealized losses until recovery. 4. Disclosure of the fair value of financial instruments measured at amortized cost would no longer be required for entities that not public business entities. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-02: Leases (Topic 842) Section A The FASB issued ASU 2016-02 to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. Revenue from Contracts with Customers (Topic 606): The FASB and IASB (the Boards) have issued converged standards on revenue recognition. ASU No. 2014-09 which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: • Step 1: Identify the contract(s) with a customer. • Step 2: Identify the performance obligations in the contract. • Step 3: Determine the transaction price. • Step 4: Allocate the transaction price to the performance obligations in the contract. • Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. In the year ended December 31, 2016, the FASB issued three new amendments related to Topic 606: 1. ASU 2016-08: Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) which was issued to add clarification to the implementation guidance on principle versus agent considerations. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 2. ASU 2016-10: Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing which was issued to clarifying the following two aspects of topic 606; identifying performance obligations and the licensing implementation guidance. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 3. ASU 2016-11 Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting. With this amendment, the SEC Staff is rescinding the following SEC Staff Observer comments that are codified in Topic 605, Revenue Recognition, and Topic 932, Extractive Activities—Oil and Gas, effective upon adoption of Topic 606. This amendment is effective immediately. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. This ASU is to be applied retrospectively, with certain practical expedients allowed. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory The amendments in this Update more closely align the measurement of inventory in GAAP with the measurement of inventory in International Financial Reporting Standards (IFRS). An entity should measure inventory within the scope of this Update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. The Board has amended some of the other guidance in Topic 330 to more clearly articulate the requirements for the measurement and disclosure of inventory. However, the Board does not intend for those clarifications to result in any changes in practice. Other than the change in the subsequent measurement guidance from the lower of cost or market to the lower of cost and net realizable value for inventory within the scope of this Update, there are no other substantive changes to the guidance on measurement of inventory. The amendments in this Update do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The amendments in this Update should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this Statement is not expected to have a material effect on the Company’s financial position or results of operations. ASU 2015-17 – Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes (“ASU 2015 - 17 ”) In November 2015, the FASB issued ASU 2015-17, which require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments apply to all entities that present a classified statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments. For public business entities, the amendments are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

Short-term investments

Short-term investments	12 Months Ended
	Dec. 31, 2016
Short-term investments [Text Block]	5. Short-term investments As at December 31, 2016, short-term investments consisting of mutual funds (CAD$3 million) and term deposits ($1,650 million) are with a Canadian financial institution having a high credit rating. The term deposits have a maturity date of August 17, 2017, bear interest at 0.40% and are cashable at any time.

Leasehold Improvements and Equi

Leasehold Improvements and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Leasehold Improvements and Equipment [Text Block]	4. Leasehold Improvements and Equipment As at March 31, 2017 no depreciation has been recorded on manufacturing equipment in the amount of $339 as the equipment is not ready for use.	6. Leasehold improvements and Equipment 2016 2015 Accumulated Net Carrying Net Carrying Cost Depreciation Amount Amount Manufacturing equipment $ 2,550 $ 121 $ 2,429 $ 1,050 Laboratory and office equipment 1,222 415 807 821 Computer equipment 66 43 23 17 Leasehold improvements 2,786 315 2,471 2,350 $ 6,624 $ 894 $ 5,730 $ 4,238 From the balance of manufacturing equipment, an amount of $125 thousand represents assets which are not yet in service as at December 31, 2016.

Bank indebtedness

Bank indebtedness	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Bank indebtedness [Text Block]	5. Bank indebtedness The Company's credit facility is subject to review annually and consists of an operating demand line of credit of up to CAD$250 thousand and corporate credits cards of up to CAD$75 thousand. Borrowings under the operating demand line of credit bear interest at the Bank’s prime lending rate plus 2%. The credit facility and term loan (see note 7) are secured by a first ranking movable hypothec on all present and future movable property of the Company and a 50% guarantee by Export Development Canada, a Canadian Crown corporation export credit agency. The terms of the banking agreement require the Company to comply with certain debt service coverage and debt to net worth financial covenants on an annual basis at the end of the Company’s fiscal year. As at March 31, 2017, the Company has not drawn on its credit facility.	7. Bank Indebtedness The Company's credit facility is subject to review annually and consists of an operating demand line of credit of up to CAD$250 thousand and corporate credits cards of up to CAD$75 thousand. Borrowings under the operating demand line of credit bear interest at the Bank’s prime lending rate plus 2%. The credit facility and term loan (see note 9) are secured by a first ranking movable hypothec on all present and future movable property of the Company and a 50% guarantee by Export Development Canada, a Canadian Crown corporation export credit agency. The terms of the banking agreement require the Company to comply with certain debt service coverage and debt to net worth financial covenants on an annual basis at the end of the Company’s fiscal year. As at December 31, 2016, the Company was not in compliance with its financial covenants and has not drawn on its credit facility. The Company has obtained a waiver from the lender.

Deferred revenue

Deferred revenue	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Deferred revenue [Text Block]	6. Deferred Revenue On August 5, 2016, the Company sold its U.S. royalty on future sales of Forfivo XL ® The deferred revenue represents the remaining, unrecognized portin of the payment received for the royalty on future sales in the amount of $6 milliion less the Q2 royalties recognized in the second quarter of 2016 in the amount of $352 thousand. The deferred revenue will be recognized as other revenue on a straight-line basis until December 31, 2017. 10% of the proceeds were paid to our former development partner, Cary Pharmaceuticals Inc. This amount is included in prepaid expenses and will be recognized as cost of royalty, license and other revenue on a straight-line basis until December 31, 2017.	8. Deferred Revenue On August 5, 2016, the Company sold its U.S. royalty on future sales of Forfivo XL ® The deferred revenue represents the payment received for the royalty on future sales in the amount of $6 milliion less the Q2 royalties recognized in the second quarter in the amount of $352 thousand, less the amount recognized in other revenue during the six-month period ended December 31, 2016. The deferred revenue will be recognized as other revenue on a straight-line basis until December 31, 2017. 10% of the proceeds were paid to our former development partner, Cary Pharmaceuticals Inc. This amount is included in prepaid expenses less the portion expensed during the six-month period ended December 31, 2016. This expense will be recognized as cost of royalty, license and other revenue on a straight-line basis until December 31, 2017.

Long-term debt

Long-term debt	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Long-term debt [Text Block]	7. Long-term debt The components of the Company’s debt are as follows: March 31, 2017 December 31, 2016 $ $ (in U.S. $ thousands) Term loan facility 2,519 2,636 Secured loan 601 633 Total debt 3,120 3,269 Less: current portion 710 704 Total long-term debt 2,410 2,565 The Company’s term loan facility consists of a total of CAD$4 million bearing interest at the Bank’s prime lending rate plus 2.50% . The term loan is subject to the same security and financial covenants as the bank indebtedness (see note 5). The secured loan has a principal balance authorized of CAD$1 million bearing interest at prime plus 7.3%, reimbursable in monthly principal payments of CAD$17 thousand from January 2017 to March 2021. The loan is secured by a second ranking on all present and future property of the Company. The terms of the banking agreement require the Company to comply with certain debt service coverage and debt to net worth financial covenants on an annual basis at the end of the Company’s fiscal year. Principal repayments due in each of the next five years are as follows: 2017 $ 532 (CAD709) 2018 710 (CAD945) 2019 710 (CAD945) 2020 710 (CAD945) 2021 458 (CAD610)	9. Long-term debt The components of the Company’s debt are as follows: December 31, 2016 December 31, 2015 $ $ Term loan facility 2,636 1,188 Secured loan 633 542 Total debt 3,269 1,730 Less: current portion 704 184 Total long-term debt 2,565 1,546 The Company’s term loan facility consists of a total of CAD$4 million bearing interest at the Bank’s prime lending rate plus 2.50% . The term loan is subject to the same security and financial covenants as the bank indebtedness (see note 7). The secured loan has a principal balance authorized of CAD$1 million bearing interest at prime plus 7.3%, reimbursable in monthly principal payments of CAD$17 thousand from January 2017 to March 2021. The loan is secured by a second ranking on all present and future property of the Company. The terms of the banking agreement require the Company to comply with certain debt service coverage and debt to net worth financial covenants on an annual basis at the end of the Company’s fiscal year. As at December 31, 2016, the Company was not in compliance with its financial covenants. The Company has obtained a waiver from the lender. Principal repayments due in each of the next five years are as follows: 2017 $704 (CAD945) 2018 704 (CAD945) 2019 704 (CAD945) 2020 704 (CAD945) 2021 453 (CAD610)

Commitments

Commitments	12 Months Ended
	Dec. 31, 2016
Commitments [Text Block]	10. Commitments On April 24, 2015 the Company entered into an agreement to lease approximately 17,000 square feet in a property located at 6420 Abrams, St-Laurent, Québec. The Lease has a 10 year and 6 -month term commencing September 1, 2015. IntelGenx has retained two options to extend the lease, with each option being for an additional five years. Under the terms of the lease IntelGenx is required to pay base rent of approximately CAD$110 thousand (approximately $82 thousand) per year, which will increase at a rate of CAD$0.25 ($0.19) per square foot every two years. The aggregate minimum rentals, exclusive of other occupancy charges, for property leases expiring in 2026, are approximately $824 thousand, as follows: 2017 $83 2018 85 2019 87 2020 89 2021 90 Thereafter 390

Capital Stock

Capital Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Capital Stock [Text Block]	8. Capital Stock March 31, December 31, 2017 2016 Authorized - 100,000,000 common shares of $0.00001 par value 20,000,000 preferred shares of $0.00001 par value Issued - 65,422,020 (December 31, 2016 - 64,812,020) common shares $ 1 $ 1	11. Capital Stock 2016 2015 Authorized - 100,000,000 common shares of $0.00001 par value 20,000,000 preferred shares of $0.00001 par value Issued - 64,812,020 (December 31, 2015: 63,615,255) common shares $ 1 $ 1 Stock options During the year ended December 31, 2016 a total of 140,000 stock options were exercised for 140,000 common shares having a par value of $0 thousand in aggregate, for cash consideration of $63 thousand, resulting in an increase in additional paid-in capital of $63 thousand. During the year ended December 31, 2015 a total of 150,000 stock options were exercised for 150,000 common shares having a par value of $0 thousand in aggregate, for cash consideration of $62 thousand, resulting in an increase in additional paid-in capital of $62 thousand. Stock-based compensation of $195 thousand and $130 thousand was recorded during the year ended December 31, 2016 and 2015 respectively. An amount of $193 thousand expensed in 2016 relates to stock options granted to employees and directors and an amount of $2 thousand relates to stock options granted to a consultant. The entire amounts expensed in 2015 relate to stock options granted to employees and directors. As at December 31, 2016 the Company has $320 thousand (2015 - $158 thousand) of unrecognized stock-based compensation, of which $11 thousand (2015 – $nil) relates to options granted to a consultant. Warrants In the year ended December 31, 2016 a total of 1,056,765 warrants were exercised for 1,056,765 common shares having a par value of $Nil in aggregate, for cash consideration of approximately $596 thousand, resulting in an increase in additional paid-in capital of approximately $596 thousand. No warrants were exercised during the year ended December 31, 2015.

Additional Paid-In Capital

Additional Paid-In Capital	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Additional Paid-In Capital [Text Block]	9. Additional Paid-In Capital Stock options During the three-month period ended March 31, 2017, on January 18, 2017, 300,000 options to purchase common stock were granted to non-employee directors under the 2016 Stock Option Plan. The options have an exercise price of $0.89. The options vest immediately and expire 10 years after the grant date. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $114 thousand. During the three-month period ended March 31, 2017 a total of 50,000 stock options were exercised for 50,000 common shares having a par value of $0 thousand in aggregate, for cash consideration of $21 thousand, resulting in an increase in additional paid-in capital of $21 thousand. No stock options were exercised during the three-month period ended March 31, 2016. Compensation expenses for stock-based compensation of $170 thousand and $63 thousand were recorded during the three-month periods ended March 31, 2017 and March 31, 2016 respectively. An amount of $168 thousand expensed in the first quarter of 2017 relates to stock options granted to employees and directors and an amount of $2 thousand relates to stock options granted to a consultant. The entire amount expensed in the first quarter of 2016 relates to stock options granted to employees and directors. As at March 31, 2017 the Company has $238 thousand (2016 - $159 thousand) of unrecognized stock-based compensation. Warrants During the three-month period ended March 31, 2017 a total of 560,000 warrants were exercised for 560,000 common shares having a par value of $Nil in aggregate, for cash consideration of approximately $316 thousand, resulting in an increase in additional paid-in capital of approximately $316 thousand. No warrants were exercised during the three-month period ended March 31, 2016.	12. Additional Paid-In Capital Stock Options On May 9, 2016, the Board of Directors of the Company adopted the 2016 Stock Option Plan which amended and restated the 2006 Stock Option. As a result of the adoption of the 2016 Stock Option Plan, no additional options will be granted under the 2006 Stock Option Plan and all previously granted options will be governed by the 2016 Stock Option Plan. The 2016 Stock Option Plan permits the granting of options to officers, employees, directors and eligible consultants of the Company. A total of 6,361,525 shares of common stock were reserved for issuance under this plan, which includes stock options granted under the previous 2006 Stock Option Plan. Options may be granted under the 2016 Stock Option Plan on terms and at prices as determined by the Board except that the options cannot be granted at less than the market closing price of the common stock on the TSX- V. on the date prior to the grant. Each option will be exercisable after the period or periods specified in the option agreement, but no option may be exercised after the expiration of 10 years from the date of grant. The 2016 Stock Option Plan provides the Board with more flexibility when setting the vesting schedule for options which was otherwise fixed in the 2006 Stock Option Plan. On April 2, 2015 the Company granted 200,000 options to purchase common stock to four non-employee directors. The stock options are exercisable at $0.62, and vested immediately. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $45 thousand, using the following assumptions: Expected volatility 66% Expected life 2.5 years Risk-free interest rate 0.87% Dividend yield nil On April 2, 2015 the Company granted 100,000 options to purchase common stock to an officer. The stock options are exercisable at $0.62 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $24 thousand, using the following assumptions: Expected volatility 62% Expected life 3.13 years Risk-free interest rate 0.87% Dividend yield nil On July 20, 2015 the Company granted 600,000 options to purchase common stock to an employee. The stock options are exercisable at $0.58 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $120 thousand, using the following assumptions: Expected volatility 63% Expected life 3.13 years Risk-free interest rate 1.09% Dividend yield nil On August 13, 2015 the Company granted 75,000 options to purchase common stock to a non-employee director. The stock options are exercisable at $0.58 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $15 thousand, using the following assumptions: Expected volatility 62% Expected life 3.13 years Risk-free interest rate 1.06% Dividend yield nil On December 14, 2015 the Company granted 150,000 options to purchase common stock to an employee. The stock options are exercisable at $0.48 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $25 thousand, using the following assumptions: Expected volatility 63% Expected life 3.13 years Risk-free interest rate 1.25% Dividend yield nil On January 19, 2016 the Company granted 225,000 options to purchase common stock to two officers. The stock options are exercisable at $0.41 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $32 thousand, using the following assumptions: Expected volatility 63% Expected life 3.13 years Risk-free interest rate 1.11% Dividend yield nil On January 19, 2016 the Company granted 250,000 options to purchase common stock to five non-employee directors. The stock options are exercisable at $0.41 per share and vested immediately. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $33 thousand, using the following assumptions: Expected volatility 66% Expected life 2.5 years Risk-free interest rate 1.11% Dividend yield nil On September 15, 2016 the Company granted 200,000 options to purchase common stock to an officer, 325,000 options to purchase common stock to 7 employees and 75,000 options to purchase common stock to a non-employee director. The stock options are exercisable at $0.73 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $202 thousand, using the following assumptions: Expected volatility 65% Expected life 5.63 years Risk-free interest rate 1.30% Dividend yield nil On September 15, 2016 the Company granted 50,000 options to purchase common stock to a consultant. The stock options are exercisable at $0.73 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $16 thousand, using the following assumptions: Expected volatility 64% Expected life 3.13 years Risk-free interest rate 0.87% Dividend yield nil On December 27, 2016 the Company granted 225,000 options to purchase common stock to 6 employees. The stock options are exercisable at $0.76 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $79 thousand, using the following assumptions: Expected volatility 63% Expected life 5.63 years Risk-free interest rate 2.20% Dividend yield nil Information with respect to employees and directors stock option activity for 2015 and 2016 is as follows: Weighted average Number of options exercise price $ Outstanding – January 1, 2015 1,130,000 0.54 Granted 1,125,000 0.58 Forfeited (410,000 ) (0.59 ) Expired (25,000 ) (0.45 ) Exercised (150,000 ) (0.41 ) Outstanding – December 31, 2015 1,670,000 0.56 Granted 1,300,000 0.62 Forfeited (50,000 ) (0.53 ) Expired (120,000 ) (0.53 ) Exercised (140,000 ) (0.45 ) Outstanding – December 31, 2016 2,660,000 0.60 Information with respect to consultant’s stock option activity for 2015 and 2016 is as follows: Weighted average Number of options exercise price $ Outstanding – January 1, 2015 100,000 0.59 Expired (100,000 ) 0.59 Outstanding – December 31, 2015 - - Granted 50,000 0.73 Outstanding – December 31, 2016 50,000 0.73 Details of stock options outstanding as at December 31, 2016 are as follows: Outstanding options Exercisable options Weighted Weighted Weighted average average Aggregate average Aggregate Exercise Number of remaining exercise intrinsic Number of exercise intrinsic prices options contractual life price value options price value $ (years) $ $ $ $ 0.41 375,000 0.57 0.06 281,250 0.09 0.48 150,000 0.22 0.03 75,000 0.03 0.51 20,000 0.00 0.00 20,000 0.01 0.52 25,000 0.00 0.00 25,000 0.01 0.52 100,000 0.07 0.02 100,000 0.04 0.53 125,000 0.14 0.02 125,000 0.05 0.58 35,000 0.02 0.01 35,000 0.02 0.58 600,000 0.79 0.13 300,000 0.13 0.58 75,000 0.10 0.02 37,500 0.02 0.60 30,000 0.01 0.01 30,000 0.01 0.62 300,000 0.36 0.07 275,000 0.13 0.73 600,000 2.16 0.16 - - 0.73 50,000 0.09 0.01 - - 0.76 225,000 0.83 0.06 - - 2,710,000 5.36 0.60 485,000 1,303,750 0.53 320,000 Stock-based compensation expense recognized in 2016 with regards to the stock options was $195 thousand (2015: $130 thousand). As at December 31, 2016 the Company has $320 thousand (2015 - $158 thousand) of unrecognized stock-based compensation, of which $11 thousand (2015 – $nil) relates to options granted to a consultant. The amount of $195 thousand will be recognized as an expense over a period of two years. A change in control of the Company due to acquisition would cause the vesting of the stock options granted to employees and directors to accelerate and would result in $195 thousand being charged to stock based compensation expense. Warrants In the year ended December 31, 2016 a total of 1,056,765 warrants were exercised for 1,056,765 common shares having a par value of $Nil in aggregate, for cash consideration of approximately $596 thousand, resulting in an increase in additional paid-in capital of approximately $596 thousand. No warrants were exercised during the year ended December 31, 2015. Information with respect to warrant activity for 2015 and 2016 is as follows: Number of Weighted average warrants exercise price (All Exercisable) $ Outstanding – January 1, 2015 and 2016 7,231,123 0.5646 Exercised (1,056,765 ) (0.5646 ) Outstanding - December 31, 2016 6,174,358 0.5646

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2016
Income Tax [Text Block]	13. Income Taxes Income taxes reported differ from the amount computed by applying the statutory rates to net income (losses). The reasons are as follows: 2016 2015 Statutory income taxes $ (305 ) $ 387 Net operating losses for which no tax benefits have been recorded 201 - Net operating losses used for which no tax benefit had been recorded - (484 ) Deficiency of depreciation over capital cost allowance (206 ) (98 ) Non-deductible expenses 105 44 Undeducted research and development expenses 245 178 Investment tax credit (40 ) (27 ) $ - $ - The major components of the deferred tax assets classified by the source of temporary differences are as follows: 2016 2015 Leasehold improvements and equipment $ 201 $ 117 Net operating losses carryforward 2,062 1,770 Undeducted research and development expenses 1,501 1,274 Non-refundable tax credits carryforward 1,190 1,022 4,954 4,183 Valuation allowance (4,954 ) (4,183 ) $ - $ - As at December 31, 2016, management determined that enough uncertainty existed relative to the realization of deferred income tax asset balances to warrant the application of a full valuation allowance. Although management believes that certain of the net operating losses will be applied against earnings in 2017, management continues to believe that enough uncertainty exists relative to the realization of the remaining deferred income tax asset balances such that no recognition of deferred income tax assets is warranted. There were Canadian and provincial net operating losses of approximately $7,585 thousand (2015: $6,462 thousand) and $7,763 thousand (2015: $6,725 thousand) respectively, that may be applied against earnings of future years. Utilization of the net operating losses is subject to significant limitations imposed by the change in control provisions. Canadian and provincial losses will be expiring between 2027 and 2036. A portion of the net operating losses may expire before they can be utilized. As at December 31, 2016, the Company had non-refundable tax credits of $1,190 thousand (2015: $1,022 thousand) of which $8 thousand is expiring in 2026, $10 thousand is expiring in 2027, $168 thousand is expiring in 2028, $147 thousand is expiring in 2029, $126 thousand is expiring in 2030, $133 thousand is expiring in 2031, $167 thousand is expiring in 2032 and $111 thousand is expiring in 2033, $84 thousand expiring in 2034 and $99 thousand is expiring in 2035 and $137 thousand expiring in 2036 and undeducted research and development expenses of $5,438 thousand (2015: $4,563 thousand) with no expiration date. The deferred tax benefit of these items was not recognized in the accounts as it has been fully provided for. Unrecognized Tax Benefits The Company does not have any unrecognized tax benefits. Tax Years and Examination The Company files tax returns in each jurisdiction in which it is registered to do business. For each jurisdiction a statute of limitations period exists. After a statute of limitations period expires, the respective tax authorities may no longer assess additional income tax for the expired period. Similarly, the Company is no longer eligible to file claims for refund for any tax that it may have overpaid. The following table summarizes the Company’s major tax jurisdictions and the tax years that remain subject to examination by these jurisdictions as of December 31, 2016: Tax Jurisdictions Tax Years Federal - Canada 2013 and onward Provincial - Quebec 2013 and onward Federal - USA 2013 onward

Statement of Cash Flows Informa

Statement of Cash Flows Information	12 Months Ended
	Dec. 31, 2016
Statement of Cash Flows Information [Text Block]	14. Statement of Cash Flows Information In US$ thousands 2016 2015 Additional Cash Flow Information: Interest paid $ 176 $ 23

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Related Party Transactions [Text Block]	10. Related Party Transactions Included in management salaries are $Nil (2016 - $1 thousand) for options granted to the Chief Executive Officer, $15 thousand (2016 - $15 thousand) for options granted to the Chief Financial Officer, $3 thousand (2016 - $3 thousand) for options granted to the Vice President, Operations, $1 thousand (2016 - $1 thousand) for options granted to the Vice-President, Research and Development, $8 thousand (2016 – $Nil) for options granted to Vice-President, Business and Corporate Development and $Nil (2016 - $2 thousand) for options granted to the Vice President, Corporate Development under the 2016 Stock Option Plan and $119 thousand (2016 - $35 thousand) for options granted to non-employee directors. Also included in management salaries are director fees of $68 thousand (2016 - $44 thousand). The above related party transactions have been measured at the exchange amount which is the amount of the consideration established and agreed to by the related parties.	15. Related party transactions Included in management salaries are $2 thousand (2015 - $3 thousand) for options granted to the Chief Executive Officer, $60 thousand (2015 - $39 thousand) for options granted to the Chief Financial Officer, $12 thousand (2015-$9 thousand) for options granted to the Vice President, Operations, $5 thousand (2015 - $nil) for options granted to the Vice-President, Research and Development, $21 thousand (2015 - $nil) for options granted to the former Vice President, Corporate Development, and $8 thousand for options granted to Vice- President, Business and Corporate Development (2015 – $nil) under the 2006 or 2016 Stock Option Plans and $52 thousand (2015 - $70 thousand) for options granted to non-employee directors. Included in general and administrative expenses are director fees of $184 thousand (2015: $179 thousand). During the year a non-employee director rendered consulting services amounting to $14 thousand (2015 - $nil). The above related party transactions have been measured at the exchange amount which is the amount of the consideration established and agreed upon by the related parties.

Basic and Diluted Loss Per Comm

Basic and Diluted Loss Per Common Share	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Basic and Diluted Loss Per Common Share [Text Block]	11. Basic and Diluted Loss Per Common Share Basic and diluted loss per common share is calculated based on the weighted average number of shares outstanding during the period. Common share equivalents from stock options and warrants are also included in the diluted per share calculations unless the effect of the inclusion would be antidilutive.	16. Basic and Diluted Earnings (Loss) Per Common Share Basic and diluted (loss) earnings per common share is calculated based on the weighted average number of shares outstanding during the year. Common equivalent shares from stock options and warrants are also included in the diluted per share calculations unless the effect of the inclusion would be antidilutive.

Subsequent Event

Subsequent Event	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Subsequent Event [Text Block]	12. Subsequent event Subsequent to the quarter end, on April 5, 2017, the Company filed a preliminary short form prospectus with respect to an offering of a minimum of Cdn$7,000,000 and a maximum of Cdn$10,000,000 aggregate principal amount of 8% convertible unsecured subordinated debentures due June 30, 2020 at a price of Cdn$1,000 per Debenture. Concurrently with the filing of the Prospectus, the Corporation has filed a registration statement on Form S-1 with the United States Securities and Exchange Commission to register the Debentures and the shares of common stock underlying the Debentures. The Debentures will bear interest at an annual rate of 8%, payable semi-annually on the last day of June and December of each year, commencing on June 30, 2017. The size of the Offering and the conversion price will be determined in the context of the market prior to filing of a (final) short form prospectus. Total issue costs related to this transaction will amount to approximately Cdn$350,000 and a commission of 6% of the gross proceeds will be paid.	17. Subsequent event Subsequent to the end of the year, on March 6, 2017 IntelGenx executed an agreement to lease approximately an additional 11,000 square feet in a property located at 6410 Abrams, St-Laurent, Quebec (the “Lease”). The lease has an 8 year and 5 -month term commencing on October 1, 2017 and IntelGenx has retained two options to extend the Lease, with each option being for an additional five years. Under the terms of the Lease IntelGenx will be required to pay base rent of approximately CA$74 thousand (approximately $55 thousand) per year, which will increase at a rate of CA$0.25 ($0.19) per square foot every two years. IntelGenx plans to use the newly leased space to expand its manufacture of oral film VersaFilm TM

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Revenue Recognition [Policy Text Block]		Revenue Recognition The Company recognizes revenue from research and development contracts as the contracted services are performed or when milestones are achieved, recorded as other revenue, in accordance with the terms of the specific agreements and when collection of the payment is reasonably assured. In addition, the performance criteria for the achievement of milestones are met if substantive effort was required to achieve the milestone and the amount of the milestone payment appears reasonably commensurate with the effort expended. Amounts received in advance of the recognition criteria being met, if any, are included in deferred income. IntelGenx has license agreements that specify that certain royalties are earned by the Company on sales of licensed products in the licensed territories. Royalty revenue is recognized on an accrual basis in accordance with the relevant license agreement. For the year ended December 31, 2016, the Company recognized royalty revenue earned under a licensing agreement totaling $1,041 thousand compared to $981 thousand in 2015. For the year ended December 31, 2016, the Company recognized revenues as a result of sales milestones achieved under a licensing agreement totaling $358 thousand compared to $2,808 thousand in 2015.
Use of Estimates [Policy Text Block]		Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The financial statements include estimates based on currently available information and management's judgment as to the outcome of future conditions and circumstances. Significant estimates in these financial statements include the useful lives and impairment of long-lived assets, stock-based compensation costs, and the investment tax credits receivable. Changes in the status of certain facts or circumstances could result in material changes to the estimates used in the preparation of the financial statements and actual results could differ from the estimates and assumptions.
Cash and Cash Equivalents [Policy Text Block]		Cash and Cash Equivalents Cash and cash equivalents is comprised of cash on hand and term deposits with original maturity dates of less than three months that are stated at cost, which approximates fair value.
Accounts Receivable [Policy Text Block]		Accounts Receivable The Company accounts for trade receivables at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history and current economic conditions. The Company writes off trade receivables when they are deemed uncollectible and records recoveries of trade receivables previously written-off when they receive them. Management has determined that no allowance for doubtful accounts is necessary in order to adequately cover exposure to loss in its December 31, 2016 accounts receivable (2015: $Nil).
Investment Tax Credits [Policy Text Block]		Investment Tax Credits Investment tax credits relating to qualifying expenditures are recognized in the accounts at the time at which the related expenditures are incurred and there is reasonable assurance of their realization. Management has made estimates and assumptions in determining the expenditures eligible for investment tax credits claimed. Investment tax credits received in the year ended December 31, 2016 totaled $Nil (2015: $108 thousand).
Leasehold Improvements and Equipment [Policy Text Block]		Leasehold Improvements and Equipment Leasehold improvements and equipment are recorded at cost. Provisions for depreciation are based on their estimated useful lives using the methods as follows: On the declining balance method - Laboratory and office equipment 20% Computer equipment 30% On the straight-line method - Leasehold improvements over the lease term Manufacturing equipment 5 – 10 years Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repair and maintenance are expensed as incurred.
Security Deposits [Policy Text Block]		Security Deposits Security deposits represent a refundable deposit paid to the landlord in accordance with the lease agreement and deposits held as guarantees by the Company’s lenders in accordance with the lending facilities.
Impairment of Long-lived Assets [Policy Text Block]		Impairment of Long-lived Assets Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value thereof.
Foreign Currency Translation [Policy Text Block]		Foreign Currency Translation The Company's reporting currency is the U.S. dollar. The Canadian dollar is the functional currency of the Company's Canadian operations, which is translated to the United States dollar using the current rate method. Under this method, accounts are translated as follows: Assets and liabilities - at exchange rates in effect at the balance sheet date; Revenue and expenses - at average exchange rates prevailing during the year; Equity - at historical rates. Gains and losses arising from foreign currency translation are included in other comprehensive income.
Unrecognized Tax Benefits [Policy Text Block]		Unrecognized Tax Benefits The Company accounts for unrecognized tax benefits in accordance with FASB ASC 740 “Income Taxes”. ASC 740 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. ASC 740 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon ultimate settlement with a taxing authority, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. Additionally, ASC 740 requires the Company to accrue interest and related penalties, if applicable, on all tax positions for which reserves have been established consistent with jurisdictional tax laws. The Company elected to classify interest and penalties related to the unrecognized tax benefits in the income tax provision.
Share-Based Payments [Policy Text Block]		Share-Based Payments The Company accounts for share-based payments to employees in accordance with the provisions of FASB ASC 718 "Compensation—Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value. In addition, the Company will recognize in the financial statements an expense based on the grant date fair value of stock options granted to employees. The expense will be recognized on a straight-line basis over the vesting period and the offsetting credit will be recorded in additional paid-in capital. Upon exercise of options, the consideration paid together with the amount previously recorded as additional paid-in capital will be recognized as capital stock. The Company estimates its forfeiture rate in order to determine its compensation expense arising from stock-based awards. The Company uses the Black-Scholes option pricing model to determine the fair value of the options. The Company measures compensation expense for its non-employee stock-based compensation under ASC 505-50, “Accounting for Equity Instruments that are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services". The fair value of the option issued is used to measure the transaction, as this is more reliable than the fair value of the services received. The fair value is measured at the value of the Company’s common stock on the date that the commitment for performance by the counterparty has been reached or the counterparty’s performance is complete. The fair value of the equity instrument is charged directly to compensation expense and additional paid-in capital. For common stock issuances to non-employees that are fully vested and are for future periods, the Company classifies these issuances as prepaid expenses and expenses the prepaid expenses over the service period. At no time has the Company issued common stock for a period that exceeds one year.
(Loss) Earnings Per Share [Policy Text Block]		(Loss) Earnings Per Share Basic (loss) earnings per share is calculated based on the weighted average number of shares outstanding during the year. Any antidilutive instruments are excluded from the calculation of diluted (loss) earnings per share.
Fair Value Measurements [Policy Text Block]		Fair Value Measurements ASC 820 applies to all assets and liabilities that are being measured and reported on a fair value basis. ASC 820 requires disclosure that establishes a framework for measuring fair value in US GAAP, and expands disclosure about fair value measurements. This statement enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The statement requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. In determining the appropriate levels, the Company performs a detailed analysis of the assets and liabilities that are subject to ASC 820. At each reporting period, all assets and liabilities for which the fair value measurement is based on significant unobservable inputs are classified as Level 3. Short-term investments are classified as Level 1.
Fair Value of Financial Instruments [Policy Text Block]		Fair Value of Financial Instruments The fair value represents management’s best estimates based on a range of methodologies and assumptions. The carrying value of receivables and payables arising in the ordinary course of business and the investment tax credits receivable approximate fair value because of the relatively short period of time between their origination and expected realization.
Recent Accounting Pronouncements [Policy Text Block]		Recent Accounting Pronouncements ASU 2016-18 – Statement of Cash Flows (Topic 230) Restricted Cash In November 2016, the FASB issued ASU 2016-18 which requires that the statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted or restricted cash equivalents. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period and should be applied on a retrospective basis. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-15 – Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15 which clarifies how certain cash receipts and payments are to be presented in the Statement of cash flows. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-06 - Derivatives and Hedging (Topic 815) Contingent Put and Call Options in Debt Instruments The amendments in this Update clarify the requirements for assessing whether contingent call (put) options that can accelerate the payment of principal on debt instruments are clearly and closely related to their debt hosts. An entity performing the assessment under the amendments in this Update is required to assess the embedded call (put) options solely in accordance with the four-step decision sequence. For public business entities, the amendments in this Update are effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years and should be applied on a retrospective basis. ASU 2016-09 - Compensation—Stock Compensation (Topic 718) Improvements to Employee Share-Based Payment Accounting FASB issued this Update as part of its Simplification Initiative. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted for any entity in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-01 – Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, which will significantly change practice for all entities. The targeted amendments to existing guidance are expected to include: 1. Equity investments that do not result in consolidation and are not accounted for under the equity method would be measured at fair value through net income, unless they qualify for the proposed practicability exception for investments that do not have readily determinable fair values. 2. Changes in instrument-specific credit risk for financial liabilities that are measured under the fair value option would be recognized in other comprehensive income. 3. Entities would make the assessment of the realizability of a deferred tax asset (DTA) related to an available- for-sale (AFS) debt security in combination with the entity’s other DTAs. The guidance would eliminate one method that is currently acceptable for assessing the realizability of DTAs related to AFS debt securities. That is, an entity would no longer be able to consider its intent and ability to hold debt securities with unrealized losses until recovery. 4. Disclosure of the fair value of financial instruments measured at amortized cost would no longer be required for entities that not public business entities. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2016-02: Leases (Topic 842) Section A The FASB issued ASU 2016-02 to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. Revenue from Contracts with Customers (Topic 606): The FASB and IASB (the Boards) have issued converged standards on revenue recognition. ASU No. 2014-09 which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: • Step 1: Identify the contract(s) with a customer. • Step 2: Identify the performance obligations in the contract. • Step 3: Determine the transaction price. • Step 4: Allocate the transaction price to the performance obligations in the contract. • Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. In the year ended December 31, 2016, the FASB issued three new amendments related to Topic 606: 1. ASU 2016-08: Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) which was issued to add clarification to the implementation guidance on principle versus agent considerations. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 2. ASU 2016-10: Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing which was issued to clarifying the following two aspects of topic 606; identifying performance obligations and the licensing implementation guidance. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 3. ASU 2016-11 Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting. With this amendment, the SEC Staff is rescinding the following SEC Staff Observer comments that are codified in Topic 605, Revenue Recognition, and Topic 932, Extractive Activities—Oil and Gas, effective upon adoption of Topic 606. This amendment is effective immediately. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. This ASU is to be applied retrospectively, with certain practical expedients allowed. The Company is currently evaluating the impact of this Statement on its consolidated financial statements. ASU 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory The amendments in this Update more closely align the measurement of inventory in GAAP with the measurement of inventory in International Financial Reporting Standards (IFRS). An entity should measure inventory within the scope of this Update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. The Board has amended some of the other guidance in Topic 330 to more clearly articulate the requirements for the measurement and disclosure of inventory. However, the Board does not intend for those clarifications to result in any changes in practice. Other than the change in the subsequent measurement guidance from the lower of cost or market to the lower of cost and net realizable value for inventory within the scope of this Update, there are no other substantive changes to the guidance on measurement of inventory. The amendments in this Update do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The amendments in this Update should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The adoption of this Statement is not expected to have a material effect on the Company’s financial position or results of operations. ASU 2015-17 – Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes (“ASU 2015 - 17 ”) In November 2015, the FASB issued ASU 2015-17, which require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The amendments apply to all entities that present a classified statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments. For public business entities, the amendments are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
ASU 2016-18 Statement of Cash Flows (Topic 230) Restricted Cash [Policy Text Block]	ASU 2016-18 – Statement of Cash Flows (Topic 230) Restricted Cash In November 2016, the FASB issued ASU 2016-18 which requires that the statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted or restricted cash equivalents. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period and should be applied on a retrospective basis. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
ASU 2016-15 Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments [Policy Text Block]	ASU 2016-15 – Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15 which clarifies how certain cash receipts and payments are to be presented in the Statement of cash flows. The statement is effective for annual periods beginning after December 15, 2017, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
ASU 2016-01 Financial Instruments Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities [Policy Text Block]	ASU 2016-01 – Financial Instruments – Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, which will significantly change practice for all entities. The targeted amendments to existing guidance are expected to include: 1. Equity investments that do not result in consolidation and are not accounted for under the equity method would be measured at fair value through net income, unless they qualify for the proposed practicability exception for investments that do not have readily determinable fair values. 2. Changes in instrument-specific credit risk for financial liabilities that are measured under the fair value option would be recognized in other comprehensive income. 3. Entities would make the assessment of the realizability of a deferred tax asset (DTA) related to an available- for-sale (AFS) debt security in combination with the entity’s other DTAs. The guidance would eliminate one method that is currently acceptable for assessing the realizability of DTAs related to AFS debt securities. That is, an entity would no longer be able to consider its intent and ability to hold debt securities with unrealized losses until recovery. 4. Disclosure of the fair value of financial instruments measured at amortized cost would no longer be required for entities that not public business entities. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
ASU 2017-04 Intangibles Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment [Policy Text Block]	ASU 2017-04 – Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment The FASB issued ASU 2017-04 which eliminates Step 2 from the goodwill impairment test and eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2019. Early adoption is permitted in any interim or annual period and should be applied on a retrospective basis. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
ASU 2017-01 - Business Combinations (Topic 805) Clarifying the Definition of a Business [Policy Text Block]	ASU 2017-01 - Business Combinations (Topic 805) Clarifying the Definition of a Business The FASB issued ASU 2017-01 clarifies the definition of a business and is intended to help companies evaluate whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses.These amendments are effective for a public business entity for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted under certain circumstances and should be applied on a prospective. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
ASU 2016-16 Income Taxes (Topic 740) Intra-Entity Transfers of Assets Other Than Inventory [Policy Text Block]	ASU 2016-16 – Income Taxes (Topic 740) Intra-Entity Transfers of Assets Other Than Inventory The FASB issued ASU 2016-16 and requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The amendments should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.	Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Deferred taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
ASU 2016-02 Leases (Topic 842) Section A [Policy Text Block]	ASU 2016-02: Leases (Topic 842) Section A The FASB issued ASU 2016-02 to increase the transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.	Deferred Lease Obligations Rent under operating leases is charged to expense on a straight-line basis over the lease term. Any difference between the rent expense and the rent payable is reflected as deferred lease obligations on the balance sheet. Deferred lease obligations are amortized on a straight-line basis over the term of the related leases. Lease term includes free rent periods as well as the construction period prior to the commencement of the lease.
Revenue from Contracts with Customers (Topic 606) [Policy Text Block]	Revenue from Contracts with Customers (Topic 606) The FASB and IASB (the Boards) have issued converged standards on revenue recognition. ASU No. 2014-09 which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: • Step 1: Identify the contract(s) with a customer. • Step 2: Identify the performance obligations in the contract. • Step 3: Determine the transaction price. • Step 4: Allocate the transaction price to the performance obligations in the contract. • Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. In the year ended December 31, 2016, the FASB issued three new amendments related to Topic 606: 1. ASU 2016-08: Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) which was issued to add clarification to the implementation guidance on principle versus agent considerations. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 2. ASU 2016-10: Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing which was issued to clarifying the following two aspects of topic 606; identifying performance obligations and the licensing implementation guidance. This amendment does not provide any changes to the previously issued ASU No. 2014-09 and is effective for the same reporting period which was deferred by one year in ASU 2015-14: Revenue From Contracts With Customers (Topic 606), Deferral of the Effective Date. 3. ASU 2016-11 Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting. With this amendment, the SEC Staff is rescinding the following SEC Staff Observer comments that are codified in Topic 605, Revenue Recognition, and Topic 932, Extractive Activities—Oil and Gas, effective upon adoption of Topic 606. This amendment is effective immediately. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. This ASU is to be applied retrospectively, with certain practical expedients allowed. The Company is currently evaluating the impact of this Statement on its consolidated financial statements

Significant Accounting Polici25

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Estimated Useful Lives of Leasehold Improvements and Equipment [Table Text Block]	On the declining balance method - Laboratory and office equipment 20% Computer equipment 30% On the straight-line method - Leasehold improvements over the lease term Manufacturing equipment 5 – 10 years

Leasehold Improvements and Eq26

Leasehold Improvements and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Leasehold Improvements and Equipment [Table Text Block]	2016 2015 Accumulated Net Carrying Net Carrying Cost Depreciation Amount Amount Manufacturing equipment $ 2,550 $ 121 $ 2,429 $ 1,050 Laboratory and office equipment 1,222 415 807 821 Computer equipment 66 43 23 17 Leasehold improvements 2,786 315 2,471 2,350 $ 6,624 $ 894 $ 5,730 $ 4,238

Long-term debt (Tables)

Long-term debt (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Term loan [Table Text Block]	March 31, 2017 December 31, 2016 $ $ (in U.S. $ thousands) Term loan facility 2,519 2,636 Secured loan 601 633 Total debt 3,120 3,269 Less: current portion 710 704 Total long-term debt 2,410 2,565	December 31, 2016 December 31, 2015 $ $ Term loan facility 2,636 1,188 Secured loan 633 542 Total debt 3,269 1,730 Less: current portion 704 184 Total long-term debt 2,565 1,546
Term loan principal repayments [Table Text Block]	2017 $ 532 (CAD709) 2018 710 (CAD945) 2019 710 (CAD945) 2020 710 (CAD945) 2021 458 (CAD610)

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of future minimum payments under operating leases [Table Text Block]	2017 $83 2018 85 2019 87 2020 89 2021 90 Thereafter 390

Capital Stock (Tables)

Capital Stock (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Schedule of Stock by Class [Table Text Block]	March 31, December 31, 2017 2016 Authorized - 100,000,000 common shares of $0.00001 par value 20,000,000 preferred shares of $0.00001 par value Issued - 65,422,020 (December 31, 2016 - 64,812,020) common shares $ 1 $ 1	2016 2015 Authorized - 100,000,000 common shares of $0.00001 par value 20,000,000 preferred shares of $0.00001 par value Issued - 64,812,020 (December 31, 2015: 63,615,255) common shares $ 1 $ 1

Additional Paid-In Capital (Tab

Additional Paid-In Capital (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of 200,000 Stock Options Valuation - April 2, 2015 [Table Text Block]	Expected volatility 66% Expected life 2.5 years Risk-free interest rate 0.87% Dividend yield nil
Schedule of 100,000 Stock Options Valuation - April 2, 2015 [Table Text Block]	Expected volatility 62% Expected life 3.13 years Risk-free interest rate 0.87% Dividend yield nil
Schedule of 600,000 Stock Options Valuation - July 20, 2015 [Table Text Block]	Expected volatility 63% Expected life 3.13 years Risk-free interest rate 1.09% Dividend yield nil
Schedule of 75,000 Stock Options Valuation - August 13, 2015 [Table Text Block]	Expected volatility 62% Expected life 3.13 years Risk-free interest rate 1.06% Dividend yield nil
Schedule of 150,000 Stock Options Valuation - December 14, 2015 [Table Text Block]	Expected volatility 63% Expected life 3.13 years Risk-free interest rate 1.25% Dividend yield nil
Schedule of 225,000 Stock Options Valuation January 19, 2016 [Table Text Block]	Expected volatility 63% Expected life 3.13 years Risk-free interest rate 1.11% Dividend yield nil
Schedule of 250,000 Stock Options Valuation January 19, 2016 [Table Text Block]	Expected volatility 66% Expected life 2.5 years Risk-free interest rate 1.11% Dividend yield nil
Schedule of 200,000 Stock Options Valuation September 15, 2016 [Table Text Block]	Expected volatility 65% Expected life 5.63 years Risk-free interest rate 1.30% Dividend yield nil
Schedule of 50,000 Stock Options Valuation September 15, 2016 [Table Text Block]	Expected volatility 64% Expected life 3.13 years Risk-free interest rate 0.87% Dividend yield nil
Schedule of 225,000 Stock Options Valuation - December 27, 2016 [Table Text Block]	Expected volatility 63% Expected life 5.63 years Risk-free interest rate 2.20% Dividend yield nil
Schedule of Stock Option Activity to Employees and Directors[Table Text Block]	Weighted average Number of options exercise price $ Outstanding – January 1, 2015 1,130,000 0.54 Granted 1,125,000 0.58 Forfeited (410,000 ) (0.59 ) Expired (25,000 ) (0.45 ) Exercised (150,000 ) (0.41 ) Outstanding – December 31, 2015 1,670,000 0.56 Granted 1,300,000 0.62 Forfeited (50,000 ) (0.53 ) Expired (120,000 ) (0.53 ) Exercised (140,000 ) (0.45 ) Outstanding – December 31, 2016 2,660,000 0.60
Schedule of Stock Option Activity to Consultant's [Table Text Block]	Weighted average Number of options exercise price $ Outstanding – January 1, 2015 100,000 0.59 Expired (100,000 ) 0.59 Outstanding – December 31, 2015 - - Granted 50,000 0.73 Outstanding – December 31, 2016 50,000 0.73
Schedule of Share-based Compensation, Stock Options, and Warrants or Rights Activity [Table Text Block]	Outstanding options Exercisable options Weighted Weighted Weighted average average Aggregate average Aggregate Exercise Number of remaining exercise intrinsic Number of exercise intrinsic prices options contractual life price value options price value $ (years) $ $ $ $ 0.41 375,000 0.57 0.06 281,250 0.09 0.48 150,000 0.22 0.03 75,000 0.03 0.51 20,000 0.00 0.00 20,000 0.01 0.52 25,000 0.00 0.00 25,000 0.01 0.52 100,000 0.07 0.02 100,000 0.04 0.53 125,000 0.14 0.02 125,000 0.05 0.58 35,000 0.02 0.01 35,000 0.02 0.58 600,000 0.79 0.13 300,000 0.13 0.58 75,000 0.10 0.02 37,500 0.02 0.60 30,000 0.01 0.01 30,000 0.01 0.62 300,000 0.36 0.07 275,000 0.13 0.73 600,000 2.16 0.16 - - 0.73 50,000 0.09 0.01 - - 0.76 225,000 0.83 0.06 - - 2,710,000 5.36 0.60 485,000 1,303,750 0.53 320,000
Schedule of Stockholders' Equity Note, Warrants or Rights, Activity [Table Text Block]	Number of Weighted average warrants exercise price (All Exercisable) $ Outstanding – January 1, 2015 and 2016 7,231,123 0.5646 Exercised (1,056,765 ) (0.5646 ) Outstanding - December 31, 2016 6,174,358 0.5646

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2016 2015 Statutory income taxes $ (305 ) $ 387 Net operating losses for which no tax benefits have been recorded 201 - Net operating losses used for which no tax benefit had been recorded - (484 ) Deficiency of depreciation over capital cost allowance (206 ) (98 ) Non-deductible expenses 105 44 Undeducted research and development expenses 245 178 Investment tax credit (40 ) (27 ) $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2016 2015 Leasehold improvements and equipment $ 201 $ 117 Net operating losses carryforward 2,062 1,770 Undeducted research and development expenses 1,501 1,274 Non-refundable tax credits carryforward 1,190 1,022 4,954 4,183 Valuation allowance (4,954 ) (4,183 ) $ - $ -
Schedule of Tax years and Jurisdictions [Table Text Block]	Tax Jurisdictions Tax Years Federal - Canada 2013 and onward Provincial - Quebec 2013 and onward Federal - USA 2013 onward

Statement of Cash Flows Infor32

Statement of Cash Flows Information (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	In US$ thousands 2016 2015 Additional Cash Flow Information: Interest paid $ 176 $ 23

Nature of Business (Narrative)

Nature of Business (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016
Nature Of Business 1	14
Nature Of Business 2	10
Nature Of Business 3	3

Significant Accounting Polici34

Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Summary Of Significant Accounting Policies 1	$ 1,041,000
Summary Of Significant Accounting Policies 2	981,000
Summary Of Significant Accounting Policies 3	358,000
Summary Of Significant Accounting Policies 4	2,808,000
Summary Of Significant Accounting Policies 5	0
Summary Of Significant Accounting Policies 6	0
Summary Of Significant Accounting Policies 7	$ 108,000
Summary Of Significant Accounting Policies 8	50.00%

Short-term investments (Narrati

Short-term investments (Narrative) (Details) CAD in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD
Short-term Investments 1 | CAD		CAD 3
Short-term Investments 2 | $	$ 1,650
Short-term Investments 3	0.40%	0.40%

Leasehold Improvements and Eq36

Leasehold Improvements and Equipment (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Leasehold Improvements And Equipment 1		$ 125,000
Leasehold Improvements And Equipment 1	$ 339

Bank indebtedness (Narrative) (

Bank indebtedness (Narrative) (Details) - CAD CAD in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Bank Indebtedness 1		CAD 250
Bank Indebtedness 2		CAD 75
Bank Indebtedness 3		2.00%
Bank Indebtedness 4		50.00%
Bank Indebtedness 1	CAD 250
Bank Indebtedness 2	CAD 75
Bank Indebtedness 3	2.00%
Bank Indebtedness 4	50.00%

Deferred revenue (Narrative) (D

Deferred revenue (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Deferred Revenue 1		$ 6,000,000
Deferred Revenue 2		$ 6,000,000
Deferred Revenue 3		100.00%
Deferred Revenue 4		100.00%
Deferred Revenue 5		$ 2,000,000
Deferred Revenue 6		$ 15,000,000
Deferred Revenue 7		35.00%
Deferred Revenue 8		$ 6
Deferred Revenue 9		$ 352,000
Deferred Revenue 10		10.00%
Deferred Revenue 1	$ 6,000,000
Deferred Revenue 2	$ 6,000,000
Deferred Revenue 3	100.00%
Deferred Revenue 4	100.00%
Deferred Revenue 5	$ 2,000,000
Deferred Revenue 6	$ 15,000,000
Deferred Revenue 7	35.00%
Deferred Revenue 8	$ 6
Deferred Revenue 9	$ 352,000
Deferred Revenue 10	10.00%

Long-term debt (Narrative) (Det

Long-term debt (Narrative) (Details) - CAD CAD in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Long-term Debt 1		CAD 4,000
Long-term Debt 2		2.50%
Long-term Debt 3		CAD 1,000
Long-term Debt 4		7.30%
Long-term Debt 5		CAD 17
Long-term Debt 1	CAD 4,000
Long-term Debt 2	2.50%
Long-term Debt 3	CAD 1,000
Long-term Debt 4	7.30%
Long-term Debt 5	CAD 17

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - 12 months ended Dec. 31, 2016	USD ($)yr	CADyr
Commitments 1	17,000	17,000
Commitments 2	6,420	6,420
Commitments 3 | yr	10	10
Commitments 4	6	6
Commitments 5 | CAD		CAD 110,000
Commitments 6	$ 82,000
Commitments 7 | CAD		CAD 0.25
Commitments 8	0.19
Commitments 9	$ 824,000

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)shares
Capital Stock 1 | shares	140,000
Capital Stock 2 | shares	140,000
Capital Stock 3	$ 0
Capital Stock 4	63,000
Capital Stock 5	$ 63,000
Capital Stock 6 | shares	150,000
Capital Stock 7 | shares	150,000
Capital Stock 8	$ 0
Capital Stock 9	62,000
Capital Stock 10	62,000
Capital Stock 11	195,000
Capital Stock 12	130,000
Capital Stock 13	193,000
Capital Stock 14	2,000
Capital Stock 15	320,000
Capital Stock 16	158,000
Capital Stock 17	11,000
Capital Stock 18	$ 0
Capital Stock 19 | shares	1,056,765
Capital Stock 20 | shares	1,056,765
Capital Stock 21	$ 0
Capital Stock 22	596,000
Capital Stock 23	$ 596,000

Additional Paid-In Capital (Nar

Additional Paid-In Capital (Narrative) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2017USD ($)yrshares	Dec. 31, 2016USD ($)yr$ / sharesshares
Additional Paid-in Capital 1 | shares		6,361,525
Additional Paid-in Capital 2 | yr		10
Additional Paid-in Capital 3 | shares		200,000
Additional Paid-in Capital 4		$ 0.62
Additional Paid-in Capital 5		$ 45,000
Additional Paid-in Capital 10 | shares		100,000
Additional Paid-in Capital 11 | $ / shares		$ 0.62
Additional Paid-in Capital 12 | yr		2
Additional Paid-in Capital 13		25.00%
Additional Paid-in Capital 14		$ 24,000
Additional Paid-in Capital 15 | shares		600,000
Additional Paid-in Capital 16 | $ / shares		$ 0.58
Additional Paid-in Capital 17 | yr		2
Additional Paid-in Capital 18		25.00%
Additional Paid-in Capital 19		$ 120,000
Additional Paid-in Capital 20 | shares		75,000
Additional Paid-in Capital 21 | $ / shares		$ 0.58
Additional Paid-in Capital 22 | yr		2
Additional Paid-in Capital 23		25.00%
Additional Paid-in Capital 24		$ 15,000
Additional Paid-in Capital 25 | shares		150,000
Additional Paid-in Capital 26 | $ / shares		$ 0.48
Additional Paid-in Capital 27 | yr		2
Additional Paid-in Capital 28		25.00%
Additional Paid-in Capital 29		$ 25,000
Additional Paid-in Capital 30 | shares		225,000
Additional Paid-in Capital 31 | $ / shares		$ 0.41
Additional Paid-in Capital 32 | yr		2
Additional Paid-in Capital 33		25.00%
Additional Paid-in Capital 34		$ 32,000
Additional Paid-in Capital 35 | shares		250,000
Additional Paid-in Capital 36 | $ / shares		$ 0.41
Additional Paid-in Capital 37		$ 33,000
Additional Paid-in Capital 38 | shares		200,000
Additional Paid-in Capital 39 | shares		325,000
Additional Paid-in Capital 40		7
Additional Paid-in Capital 41 | shares		75,000
Additional Paid-in Capital 42 | $ / shares		$ 0.73
Additional Paid-in Capital 43 | yr		2
Additional Paid-in Capital 44		25.00%
Additional Paid-in Capital 45		$ 202,000
Additional Paid-in Capital 46 | shares		50,000
Additional Paid-in Capital 47 | $ / shares		$ 0.73
Additional Paid-in Capital 48 | yr		2
Additional Paid-in Capital 49		25.00%
Additional Paid-in Capital 50		$ 16,000
Additional Paid-in Capital 51 | shares		225,000
Additional Paid-in Capital 52		6
Additional Paid-in Capital 53 | $ / shares		$ 0.76
Additional Paid-in Capital 54 | yr		2
Additional Paid-in Capital 55		25.00%
Additional Paid-in Capital 56		$ 79,000
Additional Paid-in Capital 57		195,000
Additional Paid-in Capital 58		130,000
Additional Paid-in Capital 59		320,000
Additional Paid-in Capital 60		158,000
Additional Paid-in Capital 61		11,000
Additional Paid-in Capital 62		0
Additional Paid-in Capital 63		195,000
Additional Paid-in Capital 64		$ 195,000
Additional Paid-in Capital 65 | shares		1,056,765
Additional Paid-in Capital 66 | shares		1,056,765
Additional Paid-in Capital 67		$ 0
Additional Paid-in Capital 68		596,000
Additional Paid-in Capital 69		$ 596,000
Additional Paid-in Capital 1 | shares	300,000
Additional Paid-in Capital 2	$ 0.89
Additional Paid-in Capital 3 | yr	10
Additional Paid-in Capital 4	$ 114,000
Additional Paid-in Capital 5 | shares	50,000
Additional Paid-in Capital 6 | shares	50,000
Additional Paid-in Capital 7	$ 0
Additional Paid-in Capital 8	21,000
Additional Paid-in Capital 9	21,000
Additional Paid-in Capital 10	170,000
Additional Paid-in Capital 11	63,000
Additional Paid-in Capital 12	168,000
Additional Paid-in Capital 13	2,000
Additional Paid-in Capital 14	238,000
Additional Paid-in Capital 15	$ 159,000
Additional Paid-in Capital 16 | shares	560,000
Additional Paid-in Capital 17 | shares	560,000
Additional Paid-in Capital 18	$ 0
Additional Paid-in Capital 19	316,000
Additional Paid-in Capital 20	$ 316,000

Income Tax (Narrative) (Details

Income Tax (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax 1	$ 7,585
Income Tax 2	6,462
Income Tax 3	7,763
Income Tax 4	6,725
Income Tax 5	1,190
Income Tax 6	1,022
Income Tax 7	8
Income Tax 8	10
Income Tax 9	168
Income Tax 10	147
Income Tax 11	126
Income Tax 12	133
Income Tax 13	167
Income Tax 14	111
Income Tax 15	84
Income Tax 16	99
Income Tax 17	137
Income Tax 18	5,438
Income Tax 19	$ 4,563

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Related Party Transactions 1		$ 2,000
Related Party Transactions 2		3,000
Related Party Transactions 3		60,000
Related Party Transactions 4		39,000
Related Party Transactions 5		12,000
Related Party Transactions 6		9,000
Related Party Transactions 7		5,000
Related Party Transactions 8		0
Related Party Transactions 9		21,000
Related Party Transactions 10		0
Related Party Transactions 11		8,000
Related Party Transactions 12		0
Related Party Transactions 13		52,000
Related Party Transactions 14		70,000
Related Party Transactions 15		184,000
Related Party Transactions 16		179,000
Related Party Transactions 17		14,000
Related Party Transactions 18		$ 0
Related Party Transactions 1	$ 0
Related Party Transactions 2	1,000
Related Party Transactions 3	15,000
Related Party Transactions 4	15,000
Related Party Transactions 5	3,000
Related Party Transactions 6	3,000
Related Party Transactions 7	1,000
Related Party Transactions 8	1,000
Related Party Transactions 9	8,000
Related Party Transactions 10	0
Related Party Transactions 11	0
Related Party Transactions 12	2,000
Related Party Transactions 13	119,000
Related Party Transactions 14	35,000
Related Party Transactions 15	68,000
Related Party Transactions 16	$ 44,000

Subsequent Event (Narrative) (D

Subsequent Event (Narrative) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2017CAD	Dec. 31, 2016USD ($)yr	Dec. 31, 2016CADyr
Subsequent Event 1		11,000	11,000
Subsequent Event 2 | yr		8	8
Subsequent Event 3		5	5
Subsequent Event 4			CAD 74,000
Subsequent Event 5 | $		$ 55,000
Subsequent Event 6			CAD 0.25
Subsequent Event 7 | $		$ 0.19
Subsequent Event 1	CAD 7,000,000
Subsequent Event 2	CAD 10,000,000
Subsequent Event 3	8.00%
Subsequent Event 4	CAD 1,000
Subsequent Event 5	8.00%
Subsequent Event 6	CAD 350,000
Subsequent Event 7	6.00%

Schedule of Estimated Useful Li

Schedule of Estimated Useful Lives of Leasehold Improvements and Equipment (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Summary Of Significant Accounting Policies Schedule Of Estimated Useful Lives Of Leasehold Improvements And Equipment [table Text Block] 1	20.00%
Summary Of Significant Accounting Policies Schedule Of Estimated Useful Lives Of Leasehold Improvements And Equipment [table Text Block] 2	30.00%
Summary Of Significant Accounting Policies Schedule Of Estimated Useful Lives Of Leasehold Improvements And Equipment [table Text Block] 3 | $	$ 5
Summary Of Significant Accounting Policies Schedule Of Estimated Useful Lives Of Leasehold Improvements And Equipment [table Text Block] 4 | yr	10

Schedule of Leasehold Improveme

Schedule of Leasehold Improvements and Equipment (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 1	$ 2,550
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 2	121
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 3	2,429
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 4	1,050
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 5	1,222
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 6	415
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 7	807
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 8	821
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 9	66
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 10	43
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 11	23
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 12	17
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 13	2,786
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 14	315
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 15	2,471
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 16	2,350
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 17	6,624
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 18	894
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 19	5,730
Leasehold Improvements And Equipment Schedule Of Leasehold Improvements And Equipment 20	$ 4,238

Term loan (Details)

Term loan (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Long-term Debt Term Loan 1		$ 2,636
Long-term Debt Term Loan 2		1,188
Long-term Debt Term Loan 3		633
Long-term Debt Term Loan 4		542
Long-term Debt Term Loan 5		3,269
Long-term Debt Term Loan 6		1,730
Long-term Debt Term Loan 7		704
Long-term Debt Term Loan 8		184
Long-term Debt Term Loan 9		2,565
Long-term Debt Term Loan 10		$ 1,546
Long-term Debt Term Loan 1	$ 2,519
Long-term Debt Term Loan 2	2,636
Long-term Debt Term Loan 3	601
Long-term Debt Term Loan 4	633
Long-term Debt Term Loan 5	3,120
Long-term Debt Term Loan 6	3,269
Long-term Debt Term Loan 7	710
Long-term Debt Term Loan 8	704
Long-term Debt Term Loan 9	2,410
Long-term Debt Term Loan 10	$ 2,565

Term loan principal repayments

Term loan principal repayments (Details) - 3 months ended Mar. 31, 2017	USD ($)	CAD
Long-term Debt Term Loan Principal Repayments 1 | $	$ 532
Long-term Debt Term Loan Principal Repayments 2 | CAD		CAD 709
Long-term Debt Term Loan Principal Repayments 3 | $	710
Long-term Debt Term Loan Principal Repayments 4 | CAD		945
Long-term Debt Term Loan Principal Repayments 5 | $	710
Long-term Debt Term Loan Principal Repayments 6 | CAD		945
Long-term Debt Term Loan Principal Repayments 7 | $	710
Long-term Debt Term Loan Principal Repayments 8 | CAD		945
Long-term Debt Term Loan Principal Repayments 9 | $	$ 458
Long-term Debt Term Loan Principal Repayments 10 | CAD		CAD 610

Schedule of future minimum paym

Schedule of future minimum payments under operating leases (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Commitments Schedule Of Future Minimum Payments Under Operating Leases 1	$ 83
Commitments Schedule Of Future Minimum Payments Under Operating Leases 2	85
Commitments Schedule Of Future Minimum Payments Under Operating Leases 3	87
Commitments Schedule Of Future Minimum Payments Under Operating Leases 4	89
Commitments Schedule Of Future Minimum Payments Under Operating Leases 5	90
Commitments Schedule Of Future Minimum Payments Under Operating Leases 6	$ 390

Schedule of Stock by Class (Det

Schedule of Stock by Class (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Capital Stock Schedule Of Stock By Class 1		100,000,000
Capital Stock Schedule Of Stock By Class 2		$ 0.00001
Capital Stock Schedule Of Stock By Class 3		20,000,000
Capital Stock Schedule Of Stock By Class 4		$ 0.00001
Capital Stock Schedule Of Stock By Class 5		$ 64,812,020
Capital Stock Schedule Of Stock By Class 6		63,615,255
Capital Stock Schedule Of Stock By Class 7		$ 1
Capital Stock Schedule Of Stock By Class 8		$ 1
Capital Stock Schedule Of Stock By Class 1	100,000,000
Capital Stock Schedule Of Stock By Class 2	$ 0.00001
Capital Stock Schedule Of Stock By Class 3	20,000,000
Capital Stock Schedule Of Stock By Class 4	$ 0.00001
Capital Stock Schedule Of Stock By Class 5	$ 65,422,020
Capital Stock Schedule Of Stock By Class 6	64,812,020
Capital Stock Schedule Of Stock By Class 7	$ 1
Capital Stock Schedule Of Stock By Class 8	$ 1

Schedule of 200,000 Stock Optio

Schedule of 200,000 Stock Options Valuation - April 2, 2015 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 2, 2015 1	66.00%
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 2, 2015 2 | yr	2.5
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 2, 2015 3	0.87%
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 2, 2015 4 | $	$ 0

Schedule of 100,000 Stock Optio

Schedule of 100,000 Stock Options Valuation - April 2, 2015 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 100,000 Stock Options Valuation - April 2, 2015 1	62.00%
Additional Paid-in Capital Schedule Of 100,000 Stock Options Valuation - April 2, 2015 2 | yr	3.13
Additional Paid-in Capital Schedule Of 100,000 Stock Options Valuation - April 2, 2015 3	0.87%
Additional Paid-in Capital Schedule Of 100,000 Stock Options Valuation - April 2, 2015 4 | $	$ 0

Schedule of 600,000 Stock Optio

Schedule of 600,000 Stock Options Valuation - July 20, 2015 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 600,000 Stock Options Valuation - July 20, 2015 1	63.00%
Additional Paid-in Capital Schedule Of 600,000 Stock Options Valuation - July 20, 2015 2 | yr	3.13
Additional Paid-in Capital Schedule Of 600,000 Stock Options Valuation - July 20, 2015 3	1.09%
Additional Paid-in Capital Schedule Of 600,000 Stock Options Valuation - July 20, 2015 4 | $	$ 0

Schedule of 75,000 Stock Option

Schedule of 75,000 Stock Options Valuation - August 13, 2015 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 75,000 Stock Options Valuation - August 13, 2015 1	62.00%
Additional Paid-in Capital Schedule Of 75,000 Stock Options Valuation - August 13, 2015 2 | yr	3.13
Additional Paid-in Capital Schedule Of 75,000 Stock Options Valuation - August 13, 2015 3	1.06%
Additional Paid-in Capital Schedule Of 75,000 Stock Options Valuation - August 13, 2015 4 | $	$ 0

Schedule of 150,000 Stock Optio

Schedule of 150,000 Stock Options Valuation - December 14, 2015 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 150,000 Stock Options Valuation - December 14, 2015 1	63.00%
Additional Paid-in Capital Schedule Of 150,000 Stock Options Valuation - December 14, 2015 2 | yr	3.13
Additional Paid-in Capital Schedule Of 150,000 Stock Options Valuation - December 14, 2015 3	1.25%
Additional Paid-in Capital Schedule Of 150,000 Stock Options Valuation - December 14, 2015 4 | $	$ 0

Schedule of 225,000 Stock Optio

Schedule of 225,000 Stock Options Valuation January 19, 2016 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation January 19, 2016 1	63.00%
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation January 19, 2016 2 | yr	3.13
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation January 19, 2016 3	1.11%
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation January 19, 2016 4 | $	$ 0

Schedule of 250,000 Stock Optio

Schedule of 250,000 Stock Options Valuation January 19, 2016 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 250,000 Stock Options Valuation January 19, 2016 1	66.00%
Additional Paid-in Capital Schedule Of 250,000 Stock Options Valuation January 19, 2016 2 | yr	2.5
Additional Paid-in Capital Schedule Of 250,000 Stock Options Valuation January 19, 2016 3	1.11%
Additional Paid-in Capital Schedule Of 250,000 Stock Options Valuation January 19, 2016 4 | $	$ 0

Schedule of 200,000 Stock Opt59

Schedule of 200,000 Stock Options Valuation September 15, 2016 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation September 15, 2016 1	65.00%
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation September 15, 2016 2 | yr	5.63
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation September 15, 2016 3	1.30%
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation September 15, 2016 4 | $	$ 0

Schedule of 50,000 Stock Option

Schedule of 50,000 Stock Options Valuation September 15, 2016 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 50,000 Stock Options Valuation September 15, 2016 1	64.00%
Additional Paid-in Capital Schedule Of 50,000 Stock Options Valuation September 15, 2016 2 | yr	3.13
Additional Paid-in Capital Schedule Of 50,000 Stock Options Valuation September 15, 2016 3	0.87%
Additional Paid-in Capital Schedule Of 50,000 Stock Options Valuation September 15, 2016 4 | $	$ 0

Schedule of 225,000 Stock Opt61

Schedule of 225,000 Stock Options Valuation - December 27, 2016 (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation - December 27, 2016 1	63.00%
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation - December 27, 2016 2 | yr	5.63
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation - December 27, 2016 3	2.20%
Additional Paid-in Capital Schedule Of 225,000 Stock Options Valuation - December 27, 2016 4 | $	$ 0

Schedule of Stock Option Activi

Schedule of Stock Option Activity to Employees and Directors[Table Text Block] (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 1	$ 1,130,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 2	0.54
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 3	$ 1,125,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 4	0.58
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 5	$ (410,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 6	(0.59)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 7	$ (25,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 8	(0.45)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 9	$ (150,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 10	(0.41)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 11	$ 1,670,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 12	0.56
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 13	$ 1,300,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 14	0.62
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 15	$ (50,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 16	(0.53)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 17	$ (120,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 18	(0.53)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 19	$ (140,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 20	(0.45)
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 21	$ 2,660,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Employees And Director 22	0.60

Schedule of Stock Option Acti63

Schedule of Stock Option Activity to Consultant's (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 1	$ 100,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 2	0.59
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 3	$ (100,000)
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 4	0.59
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 5	$ 0
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 6	0
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 7	$ 50,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 8	0.73
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 9	$ 50,000
Additional Paid-in Capital Schedule Of Stock Option Activity To Consultant's 10	0.73

Schedule of Share-based Compens

Schedule of Share-based Compensation, Stock Options, and Warrants or Rights Activity (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 1	0.41
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 2	$ 375,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 3	0.57
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 4	0.06
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 5	$ 281,250
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 6	0.09
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 7	0.48
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 8	$ 150,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 9	0.22
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 10	0.03
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 11	$ 75,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 12	0.03
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 13	0.51
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 14	$ 20,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 15	0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 16	0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 17	$ 20,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 18	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 19	0.52
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 20	$ 25,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 21	0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 22	0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 23	$ 25,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 24	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 25	0.52
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 26	$ 100,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 27	0.07
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 28	0.02
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 29	$ 100,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 30	0.04
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 31	0.53
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 32	$ 125,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 33	0.14
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 34	0.02
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 35	$ 125,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 36	0.05
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 37	0.58
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 38	$ 35,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 39	0.02
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 40	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 41	$ 35,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 42	0.02
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 43	0.58
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 44	$ 600,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 45	0.79
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 46	0.13
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 47	$ 300,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 48	0.13
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 49	0.58
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 50	$ 75,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 51	0.10
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 52	0.02
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 53	$ 37,500
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 54	0.02
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 55	0.60
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 56	$ 30,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 57	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 58	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 59	$ 30,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 60	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 61	0.62
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 62	$ 300,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 63	0.36
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 64	0.07
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 65	$ 275,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 66	0.13
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 67	0.73
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 68	$ 600,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 69	2.16
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 70	0.16
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 71	$ 0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 72	$ 0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 73	0.73
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 74	$ 50,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 75	0.09
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 76	0.01
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 77	$ 0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 78	$ 0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 79	0.76
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 80	$ 225,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 81	0.83
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 82	0.06
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 83	$ 0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 84	0
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 85	$ 2,710,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 86	5.36
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 87	0.60
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 88	$ 485,000
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 89	$ 1,303,750
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 90	0.53
Additional Paid-in Capital Schedule Of Share-based Compensation, Stock Options, And Warrants Or Rights Activity 91	$ 320,000

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights, Activity (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Additional Paid-in Capital Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 1	$ 7,231,123
Additional Paid-in Capital Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 2	0.5646
Additional Paid-in Capital Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 3	$ (1,056,765)
Additional Paid-in Capital Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 4	(0.5646)
Additional Paid-in Capital Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 5	$ 6,174,358
Additional Paid-in Capital Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 6	0.5646

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 1	$ (305)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 2	387
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 3	201
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 4	0
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 5	0
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 6	(484)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 7	(206)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 8	(98)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 9	105
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 10	44
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 11	245
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 12	178
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 13	(40)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 14	(27)
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 15	0
Income Tax Schedule Of Effective Income Tax Rate Reconciliation 16	$ 0

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Schedule Of Deferred Tax Assets And Liabilities 1	$ 201
Income Tax Schedule Of Deferred Tax Assets And Liabilities 2	117
Income Tax Schedule Of Deferred Tax Assets And Liabilities 3	2,062
Income Tax Schedule Of Deferred Tax Assets And Liabilities 4	1,770
Income Tax Schedule Of Deferred Tax Assets And Liabilities 5	1,501
Income Tax Schedule Of Deferred Tax Assets And Liabilities 6	1,274
Income Tax Schedule Of Deferred Tax Assets And Liabilities 7	1,190
Income Tax Schedule Of Deferred Tax Assets And Liabilities 8	1,022
Income Tax Schedule Of Deferred Tax Assets And Liabilities 9	4,954
Income Tax Schedule Of Deferred Tax Assets And Liabilities 10	4,183
Income Tax Schedule Of Deferred Tax Assets And Liabilities 11	(4,954)
Income Tax Schedule Of Deferred Tax Assets And Liabilities 12	(4,183)
Income Tax Schedule Of Deferred Tax Assets And Liabilities 13	0
Income Tax Schedule Of Deferred Tax Assets And Liabilities 14	$ 0

Schedule of Cash Flow, Suppleme

Schedule of Cash Flow, Supplemental Disclosures (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Statement Of Cash Flows Information Schedule Of Cash Flow, Supplemental Disclosures 1	$ 176
Statement Of Cash Flows Information Schedule Of Cash Flow, Supplemental Disclosures 2	$ 23