Oculus VisionTech (OVTZ) 10-Q 10 Aug 22 2022 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Aug. 10, 2022
Document Information [Line Items]
Entity Central Index Key	0001107280
Entity Registrant Name	OCULUS VISIONTECH INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	0-29651
Entity Incorporation, State or Country Code	WY
Entity Tax Identification Number	06-1576391
Entity Address, Address Line One	Suite 507 - 837 West Hastings Street
Entity Address, City or Town	Vancouver,
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V6C 3N6
City Area Code	604
Local Phone Number	685-1017
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		91,422,569

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 1,424,721	$ 2,208,451
Prepaid expenses and other current assets	25,198	37,832
Total Assets	1,449,919	2,246,283
Current Liabilities:
Accounts payable and accrued expenses	192,410	96,198
Accounts payable and accrued expenses - related parties	27,180	26,425
Total current liabilities	219,590	122,623
Stockholders' Equity:
Common stock and additional paid-in capital - no par value; authorized 500,000,000 shares, issued and outstanding 91,422,569	46,850,710	46,850,710
Contribution surplus	1,254,317	998,477
Commitment to issue shares	414,128	414,128
Accumulated other comprehensive income (loss)	(17,694)	6,190
Accumulated deficit	(47,271,132)	(46,145,845)
Stockholders' equity	1,230,329	2,123,660
Total Liabilities and Stockholders' Equity	$ 1,449,919	$ 2,246,283

Condensed Interim Consolidate_2

Condensed Interim Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Jun. 30, 2022	Dec. 31, 2021
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	250,000,000	250,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	91,422,569	91,422,569
Common stock, shares outstanding (in shares)	91,422,569	91,422,569

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Expenses:
Consulting (Note 11)	$ 45,000	$ 24,021	$ 45,000	$ 24,021
Research and development (Note 10)	284,160	147,445	629,623	280,169
Selling, general and administrative (Note 9)	98,571	122,119	194,824	205,525
Stock-based compensation (Note 7)	116,192	190,156	255,840	367,646
Total expenses	543,923	483,741	1,125,287	877,361
Net loss	(543,923)	(483,741)	(1,125,287)	(877,361)
Other comprehensive loss
Currency translation differences	(19,862)	0	(23,884)	0
Total comprehensive loss	$ (563,785)	$ (483,741)	$ (1,149,171)	$ (877,361)
Net loss per share - basic and diluted (in dollars per share)	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding – basic and diluted (in shares)	91,422,569	90,357,352	91,422,569	88,482,569

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock Including Additional Paid in Capital [Member]	Contribution Surplus [Member]	Commitment to Issue Shares [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020	86,522,569
Balance at Dec. 31, 2020	$ 43,788,464	$ 284,793	$ 414,128	$ 0	$ (44,159,180)	$ 328,205
Share-based compensation	0	367,646	0	0	0	367,646
Currency translation differences						0
Net loss	$ 0	0	0	0	(877,361)	(877,361)
Sale of common stock (in shares)	4,900,000
Sale of common stock	$ 3,098,616		0	0	0	3,098,616
Share issuance costs – cash	$ (36,370)	0	0	0	0	(36,370)
Balance (in shares) at Jun. 30, 2021	91,422,569
Balance at Jun. 30, 2021	$ 46,850,710	652,439	414,128	0	(45,036,541)	2,880,736
Balance (in shares) at Dec. 31, 2020	86,522,569
Balance at Dec. 31, 2020	$ 43,788,464	284,793	414,128	0	(44,159,180)	328,205
Net loss						(1,986,665)
Balance (in shares) at Dec. 31, 2021	91,422,569
Balance at Dec. 31, 2021	$ 46,850,710	998,477	414,128	6,190	(46,145,845)	2,123,660
Balance (in shares) at Mar. 31, 2021	86,522,569
Balance at Mar. 31, 2021	$ 43,788,464	462,283	414,128	0	(44,552,800)	112,075
Share-based compensation	0	190,156	0	0	0	190,156
Currency translation differences						0
Net loss	$ 0	0	0	0	(483,741)	(483,741)
Sale of common stock (in shares)	4,900,000
Sale of common stock	$ 3,098,616		0	0	0	3,098,616
Share issuance costs – cash	$ (36,370)	0	0	0	0	(36,370)
Balance (in shares) at Jun. 30, 2021	91,422,569
Balance at Jun. 30, 2021	$ 46,850,710	652,439	414,128	0	(45,036,541)	2,880,736
Balance (in shares) at Dec. 31, 2021	91,422,569
Balance at Dec. 31, 2021	$ 46,850,710	998,477	414,128	6,190	(46,145,845)	2,123,660
Share-based compensation	0	255,840	0	0	0	255,840
Currency translation differences	0	0	0	(23,884)	0	(23,884)
Net loss	$ 0	0	0	0	(1,125,287)	(1,125,287)
Balance (in shares) at Jun. 30, 2022	91,422,569
Balance at Jun. 30, 2022	$ 46,850,710	1,254,317	414,128	(17,694)	(47,271,132)	1,230,329
Balance (in shares) at Mar. 31, 2022	91,422,569
Balance at Mar. 31, 2022	$ 46,850,710	1,138,125	414,128	2,168	(46,727,209)	1,677,922
Share-based compensation	0	116,192	0	0	0	116,192
Currency translation differences	0	0	0	(19,862)	0	(19,862)
Net loss	$ 0	0	0	0	(543,923)	(543,923)
Balance (in shares) at Jun. 30, 2022	91,422,569
Balance at Jun. 30, 2022	$ 46,850,710	$ 1,254,317	$ 414,128	$ (17,694)	$ (47,271,132)	$ 1,230,329

Condensed Interim Consolidate_5

Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (543,923)	$ (483,741)	$ (1,125,287)	$ (877,361)	$ (1,986,665)	$ (2,772,484)
Add back non-cash share-based compensation			255,840	367,646
Changes in operating assets and liabilities:
Increase (decrease) in prepaid expenses and other current assets			12,634	(6,780)
Increase in accounts payable and accrued expenses			96,212	26,982
Increase in accounts payable and accrued expenses due to related parties			755	21
Net cash used in operating activities			(759,846)	(489,492)
Cash flows from financing activities:
Proceeds from sale of common stock			0	3,098,616
Share issuance costs			0	(36,370)
Net cash provided by financing activities			0	3,062,246
Effect of foreign currency translation			(23,884)	0
Net increase (decrease) in cash and cash equivalents			(783,730)	2,572,754
Cash and cash equivalents at beginning of period			2,208,451	490,190	490,190
Cash and cash equivalents at end of period	$ 1,424,721	$ 3,062,944	1,424,721	3,062,944	$ 2,208,451	$ 490,190
Supplemental disclosures of cash flow information:
Cash paid during the period for interest			0	0
Cash paid during the period for income taxes			$ 0	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Business	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. BASIS OF PRESENTATION AND BUSINESS Oculus VisionTech, Inc. (the " Company The unaudited condensed consolidated financial statements and notes herein should be read in conjunction with the audited consolidated financial statements of Oculus VisionTech Inc. (the “Company”) and the notes thereto, included in the Company’s Annual Report on Form 10 December 31, 2021. not June 30, 2022 December 31, 2021, six June 30, 2022 2021, six June 30, 2022 2021

Note 2 - Going Concern

Note 2 - Going Concern	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	2. GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. Management has forecast the Company will have sufficient working capital to operate for the ensuing 12 six June 30, 2022 December 31, 2021 2020. June 30, 2022, not In December 2019, 19 January 2020, March 2020, 19 19 none

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of consolidation These condensed interim consolidated financial statements are presented in United States dollars and have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). On August 10, 2022, June 30, 2022. These condensed interim consolidated financial statements include the financial statements of the Company and the entities controlled by the Company. The financial statements of subsidiaries are included in the condensed interim consolidated financial statements from the date that control commences until the date that control ceases. Control is defined as the exposure, or rights, to variable returns from involvement with an investee and the ability to affect those returns through power over the investee. Power over an investee exists when an investor has existing rights that give it the ability to direct the activities that significantly affect the investee’s returns. This control is generally evidenced through owning more than 50% The controlled entities are listed in the following table: Name of Subsidiary Country of Incorporation Ownership Interest at June 30, 2022 Ownership Interest at December 31, 2021 Principal Activity ComplyTrust Inc. US/Delaware 100 % 100 % Software Development Significant judgments, estimates and assumptions The preparation of financial statements in accordance with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. These judgments, estimates and assumptions are regularly evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances. While management believes the estimates to be reasonable, actual results could differ from those estimates and could impact future results of operations and cash flows. The areas which require significant judgment and estimates that management has made at the financial reporting date, that could result in a material change to the carrying amounts of assets and liabilities, in the event actual results differ from the assumptions made, relate to, but are not Significant judgments ● the determination of functional currencies Cash and cash equivalents Cash equivalents include highly liquid investments with original maturities of twelve Impairment of long-lived assets and long-lived assets to be disposed of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not Research and development Expenditure on research activities is recognized on the consolidated statement of operations and comprehensive loss as incurred. Development expenditures are capitalized as part of the cost of the resulting intangible asset only if the expenditures can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. Management determined that as at June 30, 2022, not Intangible asset Identifiable intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is valued at fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment annually and whenever there is an indication that the intangible asset may Intangible assets with indefinite lives are measured at cost less any accumulated impairment losses. These intangible assets are tested for impairment on an annual basis and more frequently if there are indicators that intangible assets may Income taxes The Company accounts for income taxes under the asset and liability method. Current income taxes are the expected taxes payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to taxes payable in respect of previous years. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under the asset and liability method, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not not Net loss per share Basic loss per share is calculated using the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or contracts that may June 30, 2022, June 30, 2021: June 30, 2021: Right of use asset The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right of use assets are subsequently amortized from the commencement date to the earlier of the end of the useful life of the right of use asset or the end of the lease term using the straight line method. Lease liability The lease liability is initially measured at the present value of the lease payments that are not Lease payments included in the measurement of the lease liability comprise the following payments during the lease term: fixed payments (including in-substance fixed payments), and the exercise price under a purchase option that the Company is reasonably certain to exercise. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising mainly if the Company changes its assessment of whether it will exercise a purchase, renewal or termination option, or if there is a revised in substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right of use asset, or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. Stock-based compensation The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Section 718 The fair value at grant date of all share-based payments is recognized as compensation expense over the period for which benefits of services are expected to be derived, with a corresponding credit to shareholders’ equity or accrued liabilities depending on whether they are equity-settled or cash-settled. The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model and estimate the expected forfeiture rate at the date of grant. Functional currency The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s reporting currency. The functional currency of Oculus VisionTech Inc. is the Canadian (“CAD” or “C”) dollar and the functional currency of ComplyTrust Inc. is the U.S. dollar. In accordance with ASC 830, Foreign currency transactions are translated into the functional currency of the respective currency of the entity or division, using the exchange rates prevailing at the dates of the transactions (spot exchange rate). Foreign exchange gains and losses resulting from the settlement of such transactions and from the re-measurement of monetary items denominated in foreign currency at period-end exchange rates are recognized in profit or loss. Non-monetary items that are not Recently issued accounting pronouncements Accounting Standards Update No. 2016 13 June 2016, Accounting Standards Update No. 2018 19 326, November 2018, 2018 19 2018 270, not 326 20. 842, These updates are effective beginning January 1, 2023, 2016 13 2018 19

Note 4 - Prepaid Expenses and O

Note 4 - Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Other Assets Disclosure [Text Block]	4. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following: June 30, December 31, 2022 2021 Prepaid expenses $ 17,000 $ 28,141 Tax Receivable – Canadian GST 8,198 9,691 $ 25,198 $ 37,832

Note 5 - Accounts Payable and A

Note 5 - Accounts Payable and Accrued Expenses	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	5. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following: June 30, 2022 December 31, 2021 Accounts payable $ 152,466 $ 61,836 Accrued fees and expenses 39,944 34,362 $ 192,410 $ 96,198

Note 6 - Common Stock

Note 6 - Common Stock	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	6. COMMON STOCK The Company has one no 500,000,000 June 30, 2022 June 30, 2021, June 30, 2022, On June 14, 2021, CDN$0.80 $3,920,000CDN one one one $1.00CDN may $2.50CDN ten $45,500CDN

Note 7 - Stock Options

Note 7 - Stock Options	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	7. STOCK OPTIONS During the period ended June 30, 2022 December 31, 2021, may During the period ended June 30, 2022, i) granted 100,000 stock options to a consultant, exercisable into 100,000 shares at an exercise price of $0.80CAD August 1, 2024. $54,600CAD, 119.10%; 1.24%; Nil; $0.78CAD. 6 August 1, 2022. June 30, 2022, $20,440CAD During the year ended December 31, 2021, i) granted 500,000 stock options to consultants, exercisable into 500,000 shares at an exercise price of $1.20CAD January 29, 2024. $424,300CAD, 125.00%; 0.14%; Nil; $1.18CAD. 6 July 29, 2021. June 30, 2021, $162,055CAD June 30, 2022, $72,774CAD ii) granted 375,000 stock options to consultants, exercisable into 375,000 shares at an exercise price of $0.80CAD June 10, 2024. $211,700CAD, 120.80%; 0.25%; Nil; $0.80CAD. 6 December 10, 2021. June 30, 2021, $10,580CAD June 30, 2022, $51,552CAD iii) granted 590,000 stock options to consultants, exercisable into 590,000 shares at an exercise price of $0.60CAD October 14, 2024. $219,100CAD, 119.89%; 0.63%; Nil; $0.54CAD. 6 April 14, 2021. June 30, 2021, $Nil June 30, 2022, $80,822CAD During the year ended December 31, 2020, i) granted 3,600,000 stock options to consultants, directors and officers exercisable into 3,600,000 shares at an exercise price of $0.35CAD July 21, 2023. $909,900CAD, 125%; 0.27%; Nil; $0.35CAD. 6 January 21, 2021. June 30, 2021, $252,167CAD June 30, 2022, $88,120CAD ii) granted 250,000 stock options to consultants, directors and officers exercisable into 250,000 shares at an exercise price of $0.45CAD December 21, 2023. $75,800CAD, 125%; 0.02%; Nil; $0.425CAD. 6 June 21, 2021. June 30, 2021, $33,329CAD June 30, 2022, $11,534CAD The changes in options are as follows: Number of options Weighted average exercise price Aggregate Intrinsic Value Options outstanding, December 31, 2020 3,850,000 $ 0.36 $ 3,363,000 Granted 1,465,000 0.86 - Options outstanding, December 31, 2021 5,315,000 0.49 3,910,950 Granted 100,000 0.80 - Options outstanding, June 30, 2022 5,415,000 $ 0.50 $ - The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the quoted price of the Company’s common stock for the options that were in-the-money at June 30, 2022. Details of options outstanding as at June 30, 2022 Exercise price (CAD) Number of options outstanding Expiry date Number of options exercisable Remaining contractual life (years) $ 0.350 3,600,000 July 21, 2023 2,160,000 1.06 $ 0.450 250,000 December 21, 2023 150,000 1.48 $ 1.200 500,000 January 29, 2024 100,000 1.58 $ 0.800 375,000 June 10, 2024 150,000 1.95 $ 0.600 590,000 October 14, 2024 118,000 2.29 $ 0.80 100,000 January 31, 2025 - 2.59 5,415,000 2,678,000

Note 8 - Warrants

Note 8 - Warrants	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Class of Warrant or Right [Text Block]	8. WARRANTS The changes in warrants are as follows: Number of warrants Weighted average exercise price Warrants outstanding, December 31, 2020 12,500,000 $ 0.001 Granted 4,900,000 1.00 Warrants outstanding, December 31, 2021 and June 30, 2022 17,400,000 $ 0.28 Details of warrants outstanding as at June 30, 2022 Exercise price Number of warrants outstanding Expiry date Number of warrants exercisable Remaining contractual life (years) $ 1.00 (CAD) 4,900,000 April 19, 2023 4,900,000 0.80 $ 0.001 (1) (USA) 12,500,000 June 4, 2025 - 2.93 17,400,000 4,900,000 ( 1 No 1 5 2 3

Note 9 - Selling, General and A

Note 9 - Selling, General and Administrative	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Selling, General and Administrative Disclosure [Text Block]	9. SELLING, GENERAL AND ADMINISTRATIVE The breakdown of selling, general and administrative for the period ended June 30, 2022 2021 2022 2021 Filing and regulatory fees $ 28,491 $ 31,249 Marketing 53,694 18,832 Professional fees 47,149 66,844 Rent 18,560 18,932 Office and administration 46,930 69,668 $ 194,824 $ 205,525

Note 10 - Research and Developm

Note 10 - Research and Development	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	10. RESEARCH AND DEVELOPMENT The breakdown of research and development for the period ended June 30, 2022 2021 2022 2021 Project management $ 11,990 $ 66,000 Software development 473,348 214,169 Business development 66,201 - Payroll 78,084 - $ 629,623 $ 280,169

Note 11 - Related Parties

Note 11 - Related Parties	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	11. RELATED PARTIES Related parties include the Board of Directors, officers, close family members and enterprises that are controlled by these individuals as well as certain persons performing similar functions. The Company defines its key management as the Board of Directors, Chief Executive Officer, President, and Chief Financial Officer. Remuneration of directors and key management personnel of the Company was as follows: Period ended June 30, 2022 2021–– Consulting $ 45,000 $ - Selling general and administrative 51,951 34,884 Share-based compensation to directors and officers 32,346 94,236 $ 129,297 $ 129,120 The Company for the period ended June 30, 2022 2021 2021 $nil June 30, 2022 2021. 2021 June 30, 2022 2021. June 30, 2022 2021.

Note 12 - Operating Leases

Note 12 - Operating Leases	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	12. OPERATING LEASES The Company has one third The lease at the Vancouver, Canada location is on a month-to-month basis with monthly rental payments of $3,950 (CND). For the period ended June 30, 2022 2021

Note 13 - Segmented Information

Note 13 - Segmented Information	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. SEGMENTED INFORMATION The Company currently operates in a single reportable operating segment. All of the Company’s assets and expenditures are located in the United States. Since the Company does not no

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of consolidation These condensed interim consolidated financial statements are presented in United States dollars and have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). On August 10, 2022, June 30, 2022. These condensed interim consolidated financial statements include the financial statements of the Company and the entities controlled by the Company. The financial statements of subsidiaries are included in the condensed interim consolidated financial statements from the date that control commences until the date that control ceases. Control is defined as the exposure, or rights, to variable returns from involvement with an investee and the ability to affect those returns through power over the investee. Power over an investee exists when an investor has existing rights that give it the ability to direct the activities that significantly affect the investee’s returns. This control is generally evidenced through owning more than 50% The controlled entities are listed in the following table: Name of Subsidiary Country of Incorporation Ownership Interest at June 30, 2022 Ownership Interest at December 31, 2021 Principal Activity ComplyTrust Inc. US/Delaware 100 % 100 % Software Development
Use of Estimates, Policy [Policy Text Block]	Significant judgments, estimates and assumptions The preparation of financial statements in accordance with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the period. These judgments, estimates and assumptions are regularly evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances. While management believes the estimates to be reasonable, actual results could differ from those estimates and could impact future results of operations and cash flows. The areas which require significant judgment and estimates that management has made at the financial reporting date, that could result in a material change to the carrying amounts of assets and liabilities, in the event actual results differ from the assumptions made, relate to, but are not Significant judgments ● the determination of functional currencies
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents Cash equivalents include highly liquid investments with original maturities of twelve
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets and long-lived assets to be disposed of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not
Research and Development Expense, Policy [Policy Text Block]	Research and development Expenditure on research activities is recognized on the consolidated statement of operations and comprehensive loss as incurred. Development expenditures are capitalized as part of the cost of the resulting intangible asset only if the expenditures can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. Management determined that as at June 30, 2022, not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Intangible asset Identifiable intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is valued at fair value as at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment annually and whenever there is an indication that the intangible asset may Intangible assets with indefinite lives are measured at cost less any accumulated impairment losses. These intangible assets are tested for impairment on an annual basis and more frequently if there are indicators that intangible assets may
Income Tax, Policy [Policy Text Block]	Income taxes The Company accounts for income taxes under the asset and liability method. Current income taxes are the expected taxes payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to taxes payable in respect of previous years. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under the asset and liability method, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not not
Earnings Per Share, Policy [Policy Text Block]	Net loss per share Basic loss per share is calculated using the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or contracts that may June 30, 2022, June 30, 2021: June 30, 2021:
Lessee, Leases [Policy Text Block]	Right of use asset The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right of use assets are subsequently amortized from the commencement date to the earlier of the end of the useful life of the right of use asset or the end of the lease term using the straight line method. Lease liability The lease liability is initially measured at the present value of the lease payments that are not Lease payments included in the measurement of the lease liability comprise the following payments during the lease term: fixed payments (including in-substance fixed payments), and the exercise price under a purchase option that the Company is reasonably certain to exercise. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising mainly if the Company changes its assessment of whether it will exercise a purchase, renewal or termination option, or if there is a revised in substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right of use asset, or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero.
Share-Based Payment Arrangement [Policy Text Block]	Stock-based compensation The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Section 718 The fair value at grant date of all share-based payments is recognized as compensation expense over the period for which benefits of services are expected to be derived, with a corresponding credit to shareholders’ equity or accrued liabilities depending on whether they are equity-settled or cash-settled. The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model and estimate the expected forfeiture rate at the date of grant.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Functional currency The Company’s consolidated financial statements are presented in U.S. dollars, which is the Company’s reporting currency. The functional currency of Oculus VisionTech Inc. is the Canadian (“CAD” or “C”) dollar and the functional currency of ComplyTrust Inc. is the U.S. dollar. In accordance with ASC 830, Foreign currency transactions are translated into the functional currency of the respective currency of the entity or division, using the exchange rates prevailing at the dates of the transactions (spot exchange rate). Foreign exchange gains and losses resulting from the settlement of such transactions and from the re-measurement of monetary items denominated in foreign currency at period-end exchange rates are recognized in profit or loss. Non-monetary items that are not
New Accounting Pronouncements, Policy [Policy Text Block]	Recently issued accounting pronouncements Accounting Standards Update No. 2016 13 June 2016, Accounting Standards Update No. 2018 19 326, November 2018, 2018 19 2018 270, not 326 20. 842, These updates are effective beginning January 1, 2023, 2016 13 2018 19

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]	Name of Subsidiary Country of Incorporation Ownership Interest at June 30, 2022 Ownership Interest at December 31, 2021 Principal Activity ComplyTrust Inc. US/Delaware 100 % 100 % Software Development

Note 4 - Prepaid Expenses and_2

Note 4 - Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	June 30, December 31, 2022 2021 Prepaid expenses $ 17,000 $ 28,141 Tax Receivable – Canadian GST 8,198 9,691 $ 25,198 $ 37,832

Note 5 - Accounts Payable and_2

Note 5 - Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	June 30, 2022 December 31, 2021 Accounts payable $ 152,466 $ 61,836 Accrued fees and expenses 39,944 34,362 $ 192,410 $ 96,198

Note 7 - Stock Options (Tables)

Note 7 - Stock Options (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of options Weighted average exercise price Aggregate Intrinsic Value Options outstanding, December 31, 2020 3,850,000 $ 0.36 $ 3,363,000 Granted 1,465,000 0.86 - Options outstanding, December 31, 2021 5,315,000 0.49 3,910,950 Granted 100,000 0.80 - Options outstanding, June 30, 2022 5,415,000 $ 0.50 $ -
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Exercise price (CAD) Number of options outstanding Expiry date Number of options exercisable Remaining contractual life (years) $ 0.350 3,600,000 July 21, 2023 2,160,000 1.06 $ 0.450 250,000 December 21, 2023 150,000 1.48 $ 1.200 500,000 January 29, 2024 100,000 1.58 $ 0.800 375,000 June 10, 2024 150,000 1.95 $ 0.600 590,000 October 14, 2024 118,000 2.29 $ 0.80 100,000 January 31, 2025 - 2.59 5,415,000 2,678,000

Note 8 - Warrants (Tables)

Note 8 - Warrants (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Warrants or Right [Table Text Block]	Number of warrants Weighted average exercise price Warrants outstanding, December 31, 2020 12,500,000 $ 0.001 Granted 4,900,000 1.00 Warrants outstanding, December 31, 2021 and June 30, 2022 17,400,000 $ 0.28 Exercise price Number of warrants outstanding Expiry date Number of warrants exercisable Remaining contractual life (years) $ 1.00 (CAD) 4,900,000 April 19, 2023 4,900,000 0.80 $ 0.001 (1) (USA) 12,500,000 June 4, 2025 - 2.93 17,400,000 4,900,000

Note 9 - Selling, General and_2

Note 9 - Selling, General and Administrative (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Selling, General and Administrative Expenses [Table Text Block]	2022 2021 Filing and regulatory fees $ 28,491 $ 31,249 Marketing 53,694 18,832 Professional fees 47,149 66,844 Rent 18,560 18,932 Office and administration 46,930 69,668 $ 194,824 $ 205,525

Note 10 - Research and Develo_2

Note 10 - Research and Development (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Research and Development Expenses [Table Text Block]	2022 2021 Project management $ 11,990 $ 66,000 Software development 473,348 214,169 Business development 66,201 - Payroll 78,084 - $ 629,623 $ 280,169

Note 11 - Related Parties (Tabl

Note 11 - Related Parties (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	Period ended June 30, 2022 2021–– Consulting $ 45,000 $ - Selling general and administrative 51,951 34,884 Share-based compensation to directors and officers 32,346 94,236 $ 129,297 $ 129,120

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Net Income (Loss) Attributable to Parent, Total	$ (543,923)	$ (483,741)	$ (1,125,287)	$ (877,361)	$ (1,986,665)	$ (2,772,484)
Retained Earnings (Accumulated Deficit), Total	(47,271,132)		(47,271,132)		$ (46,145,845)
Working Capital (Deficit)	$ (1,230,329)		$ (1,230,329)

Note 3 - Summary of Significa_3

Note 3 - Summary of Significant Accounting Policies (Details Textual) - shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	5,415,000	4,725,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	17,400,000	12,500,000

Note 3 - Summary of Significa_4

Note 3 - Summary of Significant Accounting Policies - Summary of Subsidiary (Details)	Jun. 30, 2022	Dec. 31, 2021
ComplyTrust Inc. [Member]
ComplyTrust Inc.	100%	100%

Note 4 - Prepaid Expenses and_3

Note 4 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Prepaid expenses	$ 17,000	$ 28,141
Tax Receivable – Canadian GST	8,198	9,691
Prepaid Expense and Other Assets, Current	$ 25,198	$ 37,832

Note 5 - Accounts Payable and_3

Note 5 - Accounts Payable and Accrued Expenses - Summary of Accounts Payable and Accrued Expenses (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Accounts payable	$ 152,466	$ 61,836
Accrued fees and expenses	39,944	34,362
Accounts Payable and Accrued Liabilities, Current, Total	$ 192,410	$ 96,198

Note 6 - Common Stock (Details

Note 6 - Common Stock (Details Textual) $ / shares in Units, $ / shares in Thousands			6 Months Ended
	Jun. 14, 2021 USD ($) shares	Jun. 14, 2021 CAD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2021 USD ($) $ / shares shares	Dec. 31, 2021 $ / shares shares
Common Stock, No Par Value (in dollars per share) | $ / shares			$ 0	$ 0	$ 0
Common Stock, Shares Authorized (in shares)			500,000,000	500,000,000	500,000,000
Common Stock, Shares, Outstanding, Ending Balance (in shares)			91,422,569	91,422,569	91,422,569
Common Stock, Shares Held in Escrow (in shares)					5,175,000
Payments of Stock Issuance Costs | $			$ 0	$ 36,370
Warrants Issued in Connection with Private Placement [Member]
Equity Offering, Number of Warrants Per Unit (in shares)		1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in CAD per share) | $ / shares		$ 1
Warrants and Rights Outstanding, Term (Month)		24 months
Class of Warrant of Right, Stock Price Trigger (in CAD per share) | $ / shares		$ 2.50
Class of Warrant or Right, Threshold Consecutive Trading Days	10	10
Payments of Stock Issuance Costs	$ 36,370	$ 45,500
Private Placement [Member]
Equity Offering, Number of Units Issued (in shares)	4,900,000	4,900,000
Equity Offering, Price Per Unit Issued (in CAD per share) | $ / shares		$ 0.80
Proceeds from Issuance or Sale of Equity, Total	$ 3,098,616	$ 3,920,000
Equity Offering, Number of Common Shares Per Unit (in shares)		1

Note 7 - Stock Options (Details

Note 7 - Stock Options (Details Textual)				3 Months Ended				6 Months Ended				12 Months Ended
	Jan. 29, 2021 CAD ($) $ / shares shares	Dec. 21, 2020 CAD ($) $ / shares shares	Jul. 21, 2020 CAD ($) $ / shares shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 CAD ($) $ / shares shares	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 CAD ($) shares	Jun. 30, 2021 USD ($)	Jun. 30, 2021 CAD ($)	Dec. 31, 2021 CAD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)								100,000	100,000			1,465,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)				2,678,000				2,678,000	2,678,000
Share-Based Payment Arrangement, Expense | $				$ 116,192		$ 190,156		$ 255,840		$ 367,646
Rolling Stock Option Plan [Member]
Share-based Compensation Arrangement, Percent of Issued and Outstanding Common Shares Reserved				10%				10%	10%			10%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of August 1, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)					100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)					100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares					$ 0.80
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $					$ 54,600
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate					119.10%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)					3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions					1.24%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate					0%
Share-Based Payment Arrangement, Expense								$ 16,059	$ 20,440
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of August 1, 2024 [Member] | Vesting Every Six Months [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares					$ 0.78
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage					20%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of January 29, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)	500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares	$ 1.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $	$ 424,300
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	125%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions	0.14%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%
Share-Based Payment Arrangement, Expense								57,245	72,774	130,313	$ 162,055
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of January 29, 2024 [Member] | Vesting Every Six Months [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares	$ 1.18
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	20%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of June10, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)												375,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)												375,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares												$ 0.80
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $												$ 211,700
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate												120.80%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)												3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions												0.25%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate												0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares												$ 0.80
Share-Based Payment Arrangement, Expense								40,544	51,552	8,611	10,580
Rolling Stock Option Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)			3 years
Rolling Stock Option Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Vesting Every Six Months [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage												20%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of October 14, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)												590,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)												590,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares												$ 0.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $												$ 219,100
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate												119.89%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)												3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions												0.63%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate												0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares												$ 0.54
Share-Based Payment Arrangement, Expense							$ 0	63,609	80,822
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of October 14, 2024 [Member] | Vesting Every Six Months [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage												20%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of July 21, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			3,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)			3,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares			$ 0.35
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $			$ 909,900
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate			125%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions			0.27%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares			$ 0.35
Share-Based Payment Arrangement, Expense								69,312	88,120	201,934	252,167
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of July 21, 2023 [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage			20%
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of December 21, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)		250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)		250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price (in CAD per share) | $ / shares		$ 0.45
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value | $		$ 75,800
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate		125%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)		3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions		0.02%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Exercise Price (in CAD per share) | $ / shares		$ 0.425
Share-Based Payment Arrangement, Expense								$ 9,071	$ 11,534	$ 26,788	$ 33,329
Rolling Stock Option Plan [Member] | Employee Stock Option, Expiration Date of December 21, 2023 [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		20%

Note 7 - Stock Options - Change

Note 7 - Stock Options - Changes in Options (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Options outstanding (in shares)	5,315,000	3,850,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.49	$ 0.36
Options outstanding, aggregate intrinsic value	$ 0	$ 3,910,950	$ 3,363,000
Granted, options (in shares)	100,000	1,465,000
Granted, weighted average exercise price (in dollars per share)	$ 0.80	$ 0.86
Granted, aggregate intrinsic value (in dollars per share)	$ 0	$ 0
Options outstanding (in shares)	5,415,000	5,315,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.50	$ 0.49

Note 7 - Stock Options - Detail

Note 7 - Stock Options - Details of Options Outstanding (Details) - $ / shares	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Exercise price (in dollars per share)	$ 0.50	$ 0.49	$ 0.36
Number of options outstanding (in shares)	5,415,000	5,315,000	3,850,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	2,678,000
Range One [Member]
Exercise price (in dollars per share)	$ 0.350
Number of options outstanding (in shares)	3,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	2,160,000
Remaining contractual life (Year)	1 year 21 days
Range Two [Member]
Exercise price (in dollars per share)	$ 0.450
Number of options outstanding (in shares)	250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	150,000
Remaining contractual life (Year)	1 year 5 months 23 days
Range Three [Member]
Exercise price (in dollars per share)	$ 1.200
Number of options outstanding (in shares)	500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	100,000
Remaining contractual life (Year)	1 year 6 months 29 days
Range Four [Member]
Exercise price (in dollars per share)	$ 0.800
Number of options outstanding (in shares)	375,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	150,000
Remaining contractual life (Year)	1 year 11 months 12 days
Range Five [Member]
Exercise price (in dollars per share)	$ 0.600
Number of options outstanding (in shares)	590,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	118,000
Remaining contractual life (Year)	2 years 3 months 14 days
Range Six [Member]
Exercise price (in dollars per share)	$ 0.80
Number of options outstanding (in shares)	100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number	0
Remaining contractual life (Year)	2 years 7 months 2 days

Note 8 - Warrants - Schedule of

Note 8 - Warrants - Schedule of Warrants (Details) - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Warrants outstanding (in shares)		12,500,000
Warrants outstanding, weighted average exercise price (in dollars per share)		$ 0.001
Granted, warrants (in shares)		4,900,000
Granted, weighted average exercise price (in dollars per share)		$ 1
Warrants outstanding (in shares)	17,400,000	17,400,000
Warrants outstanding, weighted average exercise price (in dollars per share)		$ 0.28
Number of warrants outstanding (in shares)	17,400,000	17,400,000
Number of warrants exercisable (in shares)	4,900,000
Warrants Expiring on April 19, 2023 [Member]
Warrants outstanding (in shares)	4,900,000
Exercise price (in dollars per share)	$ 1
Number of warrants outstanding (in shares)	4,900,000
Number of warrants exercisable (in shares)	4,900,000
Remaining contractual life (Year)	9 months 18 days
Warrants Expiring on June 4, 2025 [Member]
Warrants outstanding (in shares)	12,500,000
Exercise price (in dollars per share)	$ 0.001
Number of warrants outstanding (in shares)	12,500,000
Remaining contractual life (Year)	2 years 11 months 4 days

Note 9 - Selling, General and_3

Note 9 - Selling, General and Administrative - Selling, General and Administrative Expenses (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Filing and regulatory fees			$ 28,491	$ 31,249
Marketing			53,694	18,832
Professional fees			47,149	66,844
Rent			18,560	18,932
Office and administration			46,930	69,668
Selling, General and Administrative Expense, Total	$ 98,571	$ 122,119	$ 194,824	$ 205,525

Note 10 - Research and Develo_3

Note 10 - Research and Development - Research and Development (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Project management			$ 11,990	$ 66,000
Software development			473,348	214,169
Business development			66,201	0
Payroll			78,084	0
Research and Development Expense, Total	$ 284,160	$ 147,445	$ 629,623	$ 280,169

Note 11 - Related Parties (Deta

Note 11 - Related Parties (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Related Party Transaction, Expenses from Transactions with Related Party	$ 129,297	$ 129,120
Reimbursement [Member]
Related Party Transaction, Amounts of Transaction	51,951	129,120
Consulting Fees [Member]
Related Party Transaction, Amounts of Transaction	45,000	0
Related Party Transaction, Expenses from Transactions with Related Party	45,000	0
Share-based Compensation [Member]
Related Party Transaction, Amounts of Transaction	32,346	94,236
Related Party Transaction, Expenses from Transactions with Related Party	32,346	$ 94,236
Research and Development Expense [Member]
Related Party Transaction, Expenses from Transactions with Related Party	$ 0

Note 11 - Related Parties - Rel

Note 11 - Related Parties - Related Party Expenses (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Consulting	$ 129,297	$ 129,120
Consulting Fees [Member]
Consulting	45,000	0
Selling, General and Administrative Expenses [Member]
Consulting	51,951	34,884
Share-based Compensation [Member]
Consulting	$ 32,346	$ 94,236

Note 12 - Operating Leases (Det

Note 12 - Operating Leases (Details Textual)	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CAD ($)	Jun. 30, 2021 USD ($)
Operating Lease, Expense	$ 18,560		$ 18,932
Vancouver, CA Operating Lease [Member]
Operating Leases, Monthly Rent Expense		$ 3,950
Operating Lease, Expense	$ 17,546		$ 18,932