ProtoKinetix (PKTX) 10-K 5 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 05, 2021	Jun. 30, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	ProtoKinetix, Inc.
Entity Central Index Key	0001128189
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity File Number	000-32917
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	NV
Entity Public Float			$ 19,580,600
Entity Common Stock, Shares Outstanding		289,126,500
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current Assets
Cash	$ 193,445	$ 377,349
Prepaid expenses and deposits (Note 3)	1,050	1,050
Total current assets	194,495	378,399
Intangible assets (Note 4)	274,686	207,508
Total assets	469,181	585,907
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities	17,959	0
Accounts payable and accrued liabilities	27,000	25,520
Total current liabilities	44,959	25,520
Stockholders' Equity (Deficiency)
Common stock, $0.0000053 par value; 400,000,000 common shares authorized; 285,955,071 and 275,400,259 shares issued and outstanding for 2020 and 2019 respectively (Note 7)	1,531	1,472
Additional paid-in capital	43,615,323	36,107,058
Accumulated deficit	(43,192,633)	(35,548,143)
Total stockholders' equity	424,221	560,387
Total liabilities and stockholders' equity	$ 469,181	$ 585,907

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common Stock, Par Value Per Share	$ 0.0000053	$ 0.0000053
Common Stock, Shares Authorized	400,000,000	400,000,000
Common Stock, Shares, Issued	285,955,071	275,400,259
Common Stock, Shares, Outstanding	285,955,071	275,400,259

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
EXPENSES
Amortization - intangible assets	$ 3,000	$ 3,000
General and administrative	208,967	280,438
Professional fees	164,489	149,619
Research and development	527,291	369,520
Share-based compensation	6,740,743	3,395,319
Operating Income (Expenses)	(7,644,490)	(4,197,897)
Net loss for the year	$ (7,644,490)	$ (4,197,897)
Net loss per common share (basic and diluted)	$ (0.03)	$ (0.02)
Weighted average number of common shares outstanding (basic and diluted)	278,598,615	268,984,776

STATEMENT OF STOCKHOLDERS' EQUI

STATEMENT OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Shares at Dec. 31, 2018	259,785,766
Beginning Balance, Amount at Dec. 31, 2018	$ 1,389	$ 31,594,822	$ (31,350,246)	$ 245,965
Fair value of share-based compensation		3,395,319		3,395,319
Issuance of common stock pursuant to cashless option exercise, Shares	97,826
Issuance of common stock pursuant to cashless option exercise, Amount	$ 1	(1)
Issuance of common stock pursuant to private placement offering, shares	15,516,667
Issuance of common stock pursuant to private placement offering, amount	$ 82	1,116,918		1,117,000
Net loss for the year			(4,197,897)	(4,197,897)
Ending Balance, Shares at Dec. 31, 2019	275,400,259
Ending Balance, Amount at Dec. 31, 2019	$ 1,472	36,107,058	(35,548,143)	560,387
Fair value of share-based compensation		6,740,743		6,740,743
Issuance of common stock pursuant to private placement offering, shares	10,554,812
Issuance of common stock pursuant to private placement offering, amount	$ 59	767,522		767,581
Net loss for the year			(7,644,490)	(7,644,490)
Ending Balance, Shares at Dec. 31, 2020	285,955,071
Ending Balance, Amount at Dec. 31, 2020	$ 1,531	$ 43,615,323	$ (43,192,633)	$ 424,221

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS USED IN OPERATING ACTIVITIES
Net loss for the year	$ (7,644,490)	$ (4,197,897)
Adjustments to reconcile net loss to cash used in operating activities:
Amortization - intangible assets	3,000	3,000
Fair value of compensatory options granted	6,740,743	3,395,319
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	19,439	(51,080)
Net cash used in operating activities	(881,308)	(850,658)
CASH FLOWS USED IN INVESTING ACTIVITIES
Purchase of intangible assets	(70,178)	(25,022)
Net cash used in investing activities	(70,178)	(25,022)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock for cash	767,581	1,117,000
Net cash from financing activities	767,581	1,117,000
Net change in cash	(183,905)	241,320
Cash, beginning of year	377,349	136,029
Cash, end of year	193,445	377,349
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Supplementary information - non-cash transactions:
There were no non-cash financing or investing activities during the years presented	$ 0	$ 0

1. Basis of Presentation - Goin

1. Basis of Presentation - Going Concern Uncertainties	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Basis of Presentation - Going Concern Uncertainties	Note 1. Basis of Presentation – Going Concern Uncertainties ProtoKinetix, Inc. (the "Company"), a development stage company, was incorporated under the laws of the State of Nevada on December 23, 1999. The Company is a medical research company whose mission is the advancement of human health care. The Company is currently researching the benefits and feasibility of synthesized Antifreeze Glycoproteins ("AFGP") or anti-aging glycoproteins, trademarked AAGP. During the year ended December 31, 2015, the Company acquired certain patents and rights for cash consideration of $30,000 (25,000 Euros), as well as additional patent applications for cash consideration of $10,000 and 6,000,000 share purchase warrants with a fair value of $25,000 (Note 4). The Company's financial statements are prepared consistent with accounting principles generally accepted in the United States applicable to a going concern. The Company has not developed a commercially viable product, has not generated any significant revenue to date, and has incurred losses since inception, resulting in a net accumulated deficit at December 31, 2020. These factors raise substantial doubt about the Company's ability to continue as a going concern. The Company needs additional working capital to continue its medical research or to be successful in any future business activities and continue to pay its liabilities. Therefore, continuation of the Company as a going concern is dependent upon obtaining the additional working capital necessary to accomplish its objective. Management is presently engaged in seeking additional working capital through equity financing or related party loans. In March 2020, the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, potentially leading to an economic downturn. It is not possible for the Company to predict the duration or magnitude of the adverse results of the outbreak and its effects on the Company’s business or ability to raise funds. The accompanying financial statements do not include any adjustments to the recorded assets or liabilities that might be necessary should the Company fail in any of the above objectives and is unable to operate for the coming year.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America ("US GAAP") and are expressed in United States dollars. Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The more significant accounting estimates inherent in the preparation of the Company's financial statements include estimates as to valuation of equity- related instruments issued, deferred income taxes and the useful life and impairment of intangible assets. Cash Cash consists of funds held in checking accounts. Cash balances may exceed federally insured limits from time to time. Fair Value of Financial Instruments Financial instruments, which includes cash, accounts payable and accrued liabilities are carried at amortized cost, which management believes approximates fair value due to the short-term nature of these instruments. The Company measures the fair value of financial assets and liabilities pursuant to ASC 820 "Fair Value Measurements and Disclosures" which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The policy describes three levels of inputs that may be used to measure fair value: Level 1 – quoted prices in active markets for identical assets or liabilities. Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions). At December 31, 2020, there were no other assets or liabilities subject to additional disclosure. Income Taxes The Company accounts for income taxes following the assets and liability method in accordance with the ASC 740 "Income Taxes." Under such method, 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. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled. Intangible assets – patent and patent application costs The Company owns intangible assets consisting of certain patents and patent applications. Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Subsequent expenditures are capitalized only when they increase the future economic benefits embodied in the specific asset to which they relate. The Company capitalizes patent application costs. All other expenditures are recognized in profit or loss as incurred. As at December 31, 2020, the Company does not hold any intangible assets with indefinite lives. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization method and amortization period of an intangible asset with a finite life is reviewed at least annually. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of the Company's patents, whereas no amortization has been recognized on the patent application costs at December 31, 2020. Research and Development Costs Research and development costs are expensed as incurred. Loss per Share and Potentially Dilutive Securities Basic loss per share is computed by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding in the period. Diluted loss per share takes into consideration common shares outstanding (computed under basic earnings per share) and potentially dilutive securities. The effect of 82,650,000 stock options (December 31, 2019 – 91,450,000) and 10,326,857 warrants (December 31, 2019 – 8,500,000) were not included in the computation of diluted earnings per share for all periods presented because it was anti-dilutive due to the Company's losses. Share-Based Compensation The Company has granted warrants and options to purchase shares of the Company's common stock to various parties for consulting services. The fair values of the warrants and options issued have been estimated using the Black-Scholes Option Pricing Model. The Company accounts for stock compensation with persons classified as employees for accounting purposes in accordance with ASC 718 "Compensation – Stock Compensation", which recognizes awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. Cliff Vesting is used and awards vest on the last day of the vesting period. The fair value of stock options is determined using the Black-Scholes Option Pricing Model. The fair value of common shares issued for services is determined based on the Company's stock price on the date of issuance. Share-based compensation for non-employees in exchange for goods and services used or consumed in an entity’s own operations are also recorded at fair value on the measurement date and accounted for in accordance with ASC 718. The measurement of share-based compensation is subject to periodic adjustment as the underlying instruments vest. The fair value of stock options is estimated using the Black-Scholes Option Pricing Model and the compensation charges are amortized over the vesting period. Common stock Common stock issued for non-monetary consideration are recorded at their fair value on the measurement date and classified as equity. The measurement date is defined as the earliest of the date at which the commitment for performance by the counterparty to earn the common shares is reached or the date at which the counterparty's performance is complete. Transaction costs directly attributable to the issuance of common stock, units and stock options are recognized as a deduction from equity, net of any tax effects. Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of the Company's securities and their immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Recent Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-03, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), which simplifies the accounting for income taxes by removing certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The new ASU also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates. These changes aim to improve the overall usefulness of disclosures to financial statement users and reduce unnecessary costs to companies when preparing the disclosures. The guidance is effective for the Company beginning on January 1, 2021 and prescribes different transition methods for the various provisions. The Company does not expect the adoption of ASU 2019-12 to have a material impact on its financial statements and related disclosures. Other than the above, the Company has determined that other significant newly issued accounting pronouncements are either not applicable to the Company’s business or that no material effect is expected on the financial statements as a result of future adoption.

3. Prepaid Expenses and Deposit

3. Prepaid Expenses and Deposits	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Prepaid Expenses and Deposits	Note 3. Prepaid Expenses and Deposits The following summarizes the Company's prepaid expenses and deposits outstanding as at December 31, 2020 and 2019: 2020 2019 Rental deposit $ 1,050 $ 1,050 $ 1,050 $ 1,050

4. Intangible Assets

4. Intangible Assets	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 4. Intangible Assets Intangible asset transactions are summarized as follows: Patent Rights Patent Application Total Cost Balance, December 31, 2018 $ 30,000 $ 168,271 $ 198,271 Additions — 22,737 22,737 Balance, December 31, 2019 $ 30,000 $ 191,008 $ 221,008 Additions — 70,178 70,178 Balance, December 31, 2020 $ 30,000 $ 261,186 $ 291,186 Accumulated amortization Balance, December 31, 2018 $ 10,500 $ — $ 10,500 Amortization 3,000 — 3,000 Balance, December 31, 2019 $ 13,500 $ — $ 13,500 Amortization 3,000 — 3,000 Balance, December 31, 2020 $ 16,500 $ — $ 16,500 Net carrying amounts December 31, 2018 $ 19,500 $ 168,271 $ 187,771 December 31, 2019 $ 16,500 $ 191,008 $ 207,508 December 31, 2020 $ 13,500 $ 261,186 $ 274,686 During the year ended December 31, 2015, the Company entered into an Assignment of Patents and Patent Application (effective January 1, 2015) (the "Patent Assignment") with the Institut National des Sciences Appliquees de Rouen ("INSA") for the assignment of certain patents and all rights associated therewith (the "Patents"). The Company and INSA had previously entered into a licensing agreement for the Patents in August 2004. The Patent Assignment transfers all of the Patents and rights associated therewith to the Company upon payment to INSA in the sum of $30,000 (25,000 Euros) (paid). During the year ended December 31, 2020, the Company recorded $3,000 (2019 - $3,000) in amortization expense associated with the Patents Rights. During the year ended December 31, 2015, the Company entered into a Technology Transfer Agreement with Grant Young for the assignment of his 50% ownership of certain patents and all rights associated therewith (the "Patent Application Rights"). In exchange for the Patent Application Rights, the Company agreed to pay $10,000 (paid) and to issue 6,000,000 warrants (issued) to purchase shares of the Company's common stock at an exercise price of $0.10 per share for a period of five years. The Patent Application Rights had a total fair value of $35,000, which was allocated as $10,000 to the cash consideration paid, with the remaining $25,000 being allocated to the warrant component of the overall consideration. The Company incurred an additional $226,186 in direct costs relating to the Patent Application Rights, $70,178 of which were incurred during the year ended December 31, 2020. The remaining 50% ownership of the Patent Application Rights was acquired from the Governors of the University of Alberta in exchange for a future gross revenue royalty. During the year ended December 31, 2016, the Company entered into a Universal Assignment with Grant Young for the assignment of his ownership of certain new and useful improvements in an invention entitled "Use of Anti-Aging Glycoprotein for Enhancing Survival of Neurosensory Precursor Cells" (the "New Patent Application Rights"). In exchange for the New Patent Application Rights, the Company agreed to pay $1 (paid). The Company incurred $2,415 in direct costs relating to the New Patent Application Rights during the year ended December 31, 2016. No amortization was recorded on the Patent Application Rights or the New Patent Application Rights to December 31, 2020.

5. Stock Options

5. Stock Options	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Stock Options	Note 5. Stock Options Pursuant to an amendment on April 6, 2020, the aggregate number of shares that may be issued under the 2017 Stock Option and Stock Bonus Plan (the “2017 Plan”) is 85,700,000 shares, subject to adjustment as provided therein. The 2017 Plan is administered by the Company’s Board of Directors, or a committee appointed by the Board of Directors, and includes two types of options. Options intended to qualify as incentive stock options under Section 422 of the Internal Revenue Code of 1986, as amended, are referred to as incentive options. Options that are not intended to qualify as incentive options are referred to as non-qualified options. The exercise price of an option may be paid in cash, in shares of the Company's common stock or other property having a fair market value equal to the exercise price of the option, or in a combination of cash, shares, other securities and property. As of December 31, 2020, there are 82,650,000 options granted and outstanding under the 2017 Plan. Stock option transactions are summarized as follows: Number of Weighted Average Exercise Price Weighted Average Remaining Life $ (Years) Outstanding, December 31, 2019 91,450,000 0.14 Options cancelled (36,000,000 ) 0.13 Options expired (3,200,000 ) 0.04 Options granted 30,400,000 0.13 Outstanding, December 31, 2020 82,650,000 0.15 4.06 Number of Weighted Average Exercise Price Weighted Average Remaining Life $ (Years) Outstanding, December 31, 2018 58,600,000 0.07 Options cancelled (16,000,000 ) 0.07 Options exercised (250,000 ) 0.07 Options granted 49,100,000 0.21 Outstanding, December 31, 2019 91,450,000 0.14 3.51 During the year ended December 31, 2020, the Company granted the following stock options: a) On May 6, 2020, the Company granted 650,000 stock options to a research and development, and a business development consultant of the Company. The options are exercisable at $0.11 per share for a period of six years and expire on May 5, 2026. The options vest in equal installments starting on the date of grant with the remaining options vesting on a quarterly basis beginning on June 30, 2020. b) On March 26, 2020 and June 12, 2020, the Company granted 22,000,000 replacement options and 7,000,000 replacement options, respectively, to certain key management (Note 8) and a consultant (Note 9) of the Company. c) On October 26, 2020, the Company granted 500,000 stock options to a consultant of the Company. The options are exercisable at $0.10 per share for a period of six years and expire on October 26, 2026. The options vest in equal installments starting on the date of grant with the remaining options vesting on a quarterly basis beginning on January 26, 2021. d) On November 27, 2020, the Company granted 250,000 stock options to a consultant of the Company. The options are exercisable at $0.10 per share for a period of six years and expire on November 27, 2026. The options vest in equal installments starting on the date of grant with the remaining options vesting on a quarterly basis beginning on December 31, 2020. Total share-based compensation for the 30,400,000 stock options granted (2019 - 49,100,000) and vested during the year ended December 31, 2020 was $6,740,743 (2019 - $3,395,319). The fair values of the stock options granted were estimated using the Black-Scholes Option Pricing Model, based on the following weighted average assumptions: December 31, 2020 December 31, 2019 Risk-free interest rate 2.55 % 2.42 % Dividend yield 0.00 % 0.00 % Expected stock price volatility 143.56 % 140.21 % Expected forfeiture rate 0.00 % 0.00 % Expected life 5.09 years 4.95 years Weighted average fair value $0.20 $0.18 The following non-qualified stock options were outstanding and exercisable at December 31, 2020: Expiry date Exercise Price Number of Options Number of $ November 14, 2021 0.07 750,000 750,000 December 31, 2022 0.06 800,000 800,000 August 31, 2023 0.08 600,000 600,000 November 8, 2023 0.09 15,000,000 15,000,000 May 5, 2023 0.13 1,600,000 1,600,000 July 14, 2024 0.26 18,500,000 18,500,000 November 17, 2024 0.11 15,000,000 15,000,000 March 26, 2026 0.14 22,000,000 22,000,000 May 5, 2026 0.11 650,000 650,000 June 11, 2026 0.12 7,000,000 7,000,000 October 26, 2026 0.10 500,000 125,000 November 27, 2026 0.10 250,000 125,000 82,650,000 82,150,000 As at December 31, 2020, the aggregate intrinsic value of the Company's stock options is $393,710 (December 31, 2019 – $1,005,350).

6. Warrants

6. Warrants	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Warrants	Note 6. Warrants Warrant transactions are summarized as follows: Number of Weighted Average Exercise Price $ Outstanding, December 31, 2018 6,000,000 0.11 Warrants cancelled (6,000,000 ) 0.25 Warrants granted 8,500,000 Outstanding, December 31, 2019 8,500,000 0.22 Warrants cancelled — — Warrants granted 1,826,857 0.07 Outstanding, December 31, 2020 10,326,857 0.19 The following warrants were outstanding and exercisable as at December 31, 2020: Number of Warrants Exercise Price ($) Expiry Date 6,000,000 0.26 July 14, 2024 833,333 0.12 October 15, 2022 250,000 0.12 October 21, 2022 116,667 0.12 November 1, 2022 83,334 0.12 November 12, 2022 833,333 0.12 December 1 , 2022 166,667 0.12 December 18, 2022 216,666 0.12 December 18, 2022 325,000 0.07 December 23, 2021 142,571 0.07 December 29, 2021 1,359,286 0.07 December 31, 2021 10,326,857 0.19

7. Stockholders' Equity

7. Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Stockholders' Equity	Note 7. Stockholders' Equity The Company is authorized to issue 400,000,000 (December 31, 2019 – 400,000,000) shares of $0.0000053 par value common stock. Each holder of common stock has the right to one vote but does not have cumulative voting rights. Shares of common stock are not subject to any redemption or sinking fund provisions, nor do they have any preemptive, subscription or conversion rights. Holders of common stock are entitled to receive dividends whenever funds are legally available and when declared by the board of directors, subject to the prior rights of holders of all classes of stock outstanding having priority rights as to dividends. No dividends have been declared or paid as of December 31, 2020 (December 31, 2019 - $nil). During the year ended December 2020, the Company: a) Issued 2,222,222 shares of common stock to investors at $0.09 per share for gross proceeds of $200,000. b) Issued 320,513 shares of common stock to investors at $0.078 per share for gross proceeds of $25,001. c) Issued 3,653,077 shares of common stock to investors at $0.065 per share for gross proceeds of $237,450. d) Issued 2,532,143 shares of common stock to investors (one of which was the President and CEO of the Company) at $0.07 per share for gross proceeds of $177,250. e) Issued 1,826,857 shares of common stock to investors at $0.07 per share for gross proceeds of $127,880 and the option to exercise a warrant for one additional share at $0.07, exercisable for one year. During the year ended December 2019, the Company: a) Issued 750,000 shares of common stock to investors at $0.06 per share for gross proceeds of $45,000. b) Issued 10,000,000 shares of common stock to investors at $0.05 per share for gross proceeds of $500,000. c) Issued 2,266,667 shares of common stock to investors at $0.12 per share for gross proceeds of $272,000. d) Issued 97,826 shares of common stock to the CFO pursuant to a cashless exercise of 250,000 of stock options. e) Issued 2,500,000 shares of common stock to investors (one of which was the President and CEO of the Company) at $0.12 per share for gross proceeds of $300,000 and the option to exercise a warrant for one additional share at $0.12, exercisable for three years.

8. Related Party Transactions a

8. Related Party Transactions and Balances	12 Months Ended
	Dec. 31, 2020
Related Party Transactions And Balances
Related Party Transactions and Balances	Note 8. Related Party Transactions and Balances During the twelve month period ended December 31, 2020 and 2019, the Company entered into the following related party transactions: a) Pursuant to a consulting agreement with an effective date of November 14, 2017, a total of $60,000 (2019 - $60,000) was paid or accrued to the Company's CFO. During the twelve months ended December 31, 2020, the Company reimbursed a company controlled by the CFO a total of $12,600 (2019 - $12,600) in office rent. b) On March 25, 2020, the Company cancelled and concurrently approved for issuance on March 26, 2020 10,000,000 stock options and 2,000,000 stock options previously issued to the Company’s CEO and a Director of the Company in 2017, respectively. The 12,000,000 replacement options granted have a term of 6 years and are exercisable at a price of $0.14 per share, expiring on March 25, 2026. Also on March 25, 2020, the Company cancelled an additional 5,000,000 stock options previously issued to the Company’s CEO in 2019. There were no replacement options granted in connection with these cancelled options. In accordance with ASC 718, the 12,000,000 replacement options were accounted for as a modification of the terms of the cancelled award, with the incremental cost being measured as the excess of the fair value of the replacement options over the fair value of the cancelled options at the cancellation date. Total share-based compensation of $282,844 was recorded in connection with the option modification, based on the following assumptions used in the Black-Scholes Option Pricing Model: risk-free interest rate of 1.76%; dividend yield of 0.00%; stock price volatility of 144.40%; forfeiture rate of 0%; and an expected life of 6 years. c) On June 12, 2020, the Company cancelled 4,000,000 stock options previously issued in July 2019 to the Company’s CFO and replaced them with 3,500,000 stock options. The 3,500,000 replacement options granted have a term of 6 years and are exercisable at a price of $0.12 per share, expiring on June 11, 2026. The 3,500,000 replacement options were accounted for as a modification of the terms of the cancelled award, with the incremental cost being measured as the excess of the fair value of the replacement options over the fair value of the cancelled options at the cancellation date. Total share-based compensation of $5,704 was recorded in connection with the option modification, based on the following assumptions used in the Black-Scholes Option Pricing Model: risk-free interest rate of 1.76%; dividend yield of 0.00%; stock price volatility of 144.75%; forfeiture rate of 0%; and an expected life of 6 years. c) The Company recognized $3,474,418 (2019 - $1,704,723) in share-based compensation during the period associated with stock options granted to key management personnel. As at December 31, 2020 and December 31, 2019, there were $nil balances owing to related parties.

9. Commitments and Contingency

9. Commitments and Contingency	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingency	Note 9. Commitments and Contingency Commitments As at December 31, 2020, the Company has the following commitments: a) Entered into a consulting agreement with an effective date of January 1, 2017 whereby the Company would pay the consultant $7,000 per month for providing research and development services. On March 25, 2020, the Company cancelled and concurrently approved for issuance on March 26, 2020, 10,000,000 stock options previously issued to the consultant in 2017. The 10,000,000 replacement options granted have a term of 6 years and are exercisable at a price of $0.14 per share, expiring on March 25, 2026. The 10,000,000 replacement options were accounted for as a modification of the terms of the cancelled award, with the incremental cost being measured as the excess of the fair value of the replacement options over the fair value of the cancelled options at the cancellation date. Total share-based compensation of $235,703 was recorded in connection with the option modification based on the following assumptions used in the Black-Scholes Option Pricing Model: risk-free interest rate of 0.81%; dividend yield of 0.00%; stock price volatility of 144.40%; forfeiture rate of 0%; and an expected life of 6 years. On June 12, 2020, the Company cancelled 4,000,000 stock options previously issued in July 2019 to the consultant and a replaced them with 3,500,000 stock options. The 3,500,000 replacement options granted have a term of 6 years and are exercisable at a price of $0.12 per share, expiring on June 11, 2026. There was no incremental cost recorded on the option modification based on the following assumptions used in the Black-Scholes Option Pricing Model: risk-free interest rate of 1.76%; dividend yield of 0.00%; stock price volatility of 144.75%; forfeiture rate of 0%; and an expected life of 6 years. b) Entered into a consulting agreement effective January 1, 2018, whereby the Company would pay the consultant $1,000 per month for a term of 1 year for providing public relations services, unless otherwise terminated by either party with at least 30 days’ notice. c) Entered into a consulting agreement effective April 1, 2019, whereby the Company would pay the consultant $1,500 per month minimum plus travel expenses for a term of 1 year for providing research consulting services, unless otherwise terminated by either party with at least 30 days’ notice. On May 6, 2020, the Company granted the consultant 500,000 stock options exercisable at a price of $0.11 per share, expiring on May 5, 2026 (Note 5). d) Entered into a consulting agreement effective September 1, 2020, whereby the Company would pay the consultant CAD $3,000 per month for a term of 1 year for providing technical expertise and public relations services, unless otherwise terminated by either party with at least 30 days’ notice. Contingency The Company was delinquent in filing certain income tax returns with the U.S. Internal Revenue Service and reports disclosing its interest in foreign bank accounts on form TDF 90-22.1, "Report of Foreign Bank and Financial Accounts" ("FBARs"). In September 2015, the Company filed the delinquent income tax returns and has sought waivers of any penalties under the IRS Offshore Voluntary Disclosure Program for late filing of the returns and FBARs. Under the program, the IRS has indicated that it will not impose a penalty for the failure to file delinquent income tax returns if there are no under reported tax liabilities. On November 30, 2017, the Company received a letter from the IRS concluding their review of the Company's tax returns under the program and accepting the returns as filed. No penalties have been assessed by the IRS to date, and management does not believe that the Company will incur any penalties relating to the tax years submitted under the program.

10. Income Taxes

10. Income Taxes	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Income Taxes	Note 10. Income Taxes As a Nevada corporation, the Company is liable for taxes in the United States. As of December 31, 2020, the Company did not have any income for tax purposes and therefore, no tax liability or expense has been recorded in these financial statements (December 31, 2019 – none). A reconciliation of income taxes at statutory rates with the reported taxes is as follows: 2020 2019 Net loss for the year $ (7,644,490 ) $ (4,197,897 ) Expected income tax recovery $ (1,605,000 ) $ (882,000 ) Non-deductible expenses 1,416,000 713,000 Impact of change of future tax rate — — Adjustment to prior years provision versus statutory tax returns 89,000 69,000 Change in valuation allowance 100,000 100,000 Total income tax expense (recovery) $ — $ — The Company’s deferred tax assets that have not been recognized are as follows: Tax benefit of net operating loss carry forward $ 6,200,000 $ 6,100,000 Valuation allowance (6,200,000 ) (6,100,000 ) $ — $ — The Company has tax losses of approximately $29,500,000 (December 31, 2019 - $29,000,000) to reduce future taxable income. The tax losses expire in years starting from 2028. The deferred tax asset associated with the tax loss carry forward is approximately $6,200,000 (December 31, 2019 - $6,100,000). The Company has provided a full valuation allowance against the deferred tax asset since it is more likely than not that the asset will not be realized. The difference between the Company's statutory income tax rate of (21%) and its effective rate of zero is primarily attributable to the valuation allowance provided on deferred taxes arising from net operating loss carry forwards.

11. Subsequent Events

11. Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 11. Subsequent Events Subsequent to the year ended December 31, 2020, the Company: 1 Issued 3,528,572 shares of common stock to investors at $0.07 per share for gross proceeds of $247,000. 2 Cancelled 1,600,000 options for common shares exercisable at $0.13 per share, expiring at May 6, 2023.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America ("US GAAP") and are expressed in United States dollars.
Use of Estimates	Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The more significant accounting estimates inherent in the preparation of the Company's financial statements include estimates as to valuation of equity- related instruments issued, deferred income taxes and the useful life and impairment of intangible assets.
Cash	Cash Cash consists of funds held in checking accounts. Cash balances may exceed federally insured limits from time to time.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments, which includes cash, accounts payable and accrued liabilities are carried at amortized cost, which management believes approximates fair value due to the short-term nature of these instruments. The Company measures the fair value of financial assets and liabilities pursuant to ASC 820 "Fair Value Measurements and Disclosures" which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. ASC 820 establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The policy describes three levels of inputs that may be used to measure fair value: Level 1 – quoted prices in active markets for identical assets or liabilities. Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions). At December 31, 2020, there were no other assets or liabilities subject to additional disclosure.
Income Taxes	Income Taxes The Company accounts for income taxes following the assets and liability method in accordance with the ASC 740 "Income Taxes." Under such method, 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. The Company applies the accounting guidance issued to address the accounting for uncertain tax positions. This guidance clarifies the accounting for income taxes, by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements as well as provides guidance on derecognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years that the asset is expected to be recovered or the liability settled.
Intangible assets - patent and patent application costs	Intangible assets – patent and patent application costs The Company owns intangible assets consisting of certain patents and patent applications. Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Subsequent expenditures are capitalized only when they increase the future economic benefits embodied in the specific asset to which they relate. The Company capitalizes patent application costs. All other expenditures are recognized in profit or loss as incurred. As at December 31, 2020, the Company does not hold any intangible assets with indefinite lives. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization method and amortization period of an intangible asset with a finite life is reviewed at least annually. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of the Company's patents, whereas no amortization has been recognized on the patent application costs at December 31, 2020.
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred.
Loss per Share and Potentially Dilutive Securities	Loss per Share and Potentially Dilutive Securities Basic loss per share is computed by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding in the period. Diluted loss per share takes into consideration common shares outstanding (computed under basic earnings per share) and potentially dilutive securities. The effect of 82,650,000 stock options (December 31, 2019 – 91,450,000) and 10,326,857 warrants (December 31, 2019 – 8,500,000) were not included in the computation of diluted earnings per share for all periods presented because it was anti-dilutive due to the Company's losses.
Share-Based Compensation	Share-Based Compensation The Company has granted warrants and options to purchase shares of the Company's common stock to various parties for consulting services. The fair values of the warrants and options issued have been estimated using the Black-Scholes Option Pricing Model. The Company accounts for stock compensation with persons classified as employees for accounting purposes in accordance with ASC 718 "Compensation – Stock Compensation", which recognizes awards at fair value on the date of grant and recognition of compensation over the service period for awards expected to vest. Cliff Vesting is used and awards vest on the last day of the vesting period. The fair value of stock options is determined using the Black-Scholes Option Pricing Model. The fair value of common shares issued for services is determined based on the Company's stock price on the date of issuance. Share-based compensation for non-employees in exchange for goods and services used or consumed in an entity’s own operations are also recorded at fair value on the measurement date and accounted for in accordance with ASC 718. The measurement of share-based compensation is subject to periodic adjustment as the underlying instruments vest. The fair value of stock options is estimated using the Black-Scholes Option Pricing Model and the compensation charges are amortized over the vesting period.
Common stock	Common stock Common stock issued for non-monetary consideration are recorded at their fair value on the measurement date and classified as equity. The measurement date is defined as the earliest of the date at which the commitment for performance by the counterparty to earn the common shares is reached or the date at which the counterparty's performance is complete. Transaction costs directly attributable to the issuance of common stock, units and stock options are recognized as a deduction from equity, net of any tax effects.
Related Party Transactions	Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of the Company's securities and their immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-03, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”), which simplifies the accounting for income taxes by removing certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The new ASU also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates. These changes aim to improve the overall usefulness of disclosures to financial statement users and reduce unnecessary costs to companies when preparing the disclosures. The guidance is effective for the Company beginning on January 1, 2021 and prescribes different transition methods for the various provisions. The Company does not expect the adoption of ASU 2019-12 to have a material impact on its financial statements and related disclosures. Other than the above, the Company has determined that other significant newly issued accounting pronouncements are either not applicable to the Company’s business or that no material effect is expected on the financial statements as a result of future adoption.

3. Prepaid Expenses and Depos_2

3. Prepaid Expenses and Deposits (Tables)	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Prepaid expenses and deposits outstanding	The following summarizes the Company's prepaid expenses and deposits outstanding as at December 31, 2020 and 2019: 2020 2019 Rental deposit $ 1,050 $ 1,050 $ 1,050 $ 1,050

4. Intangible Assets (Tables)

4. Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible asset transactions	Intangible asset transactions are summarized as follows: Patent Rights Patent Application Total Cost Balance, December 31, 2018 $ 30,000 $ 168,271 $ 198,271 Additions — 22,737 22,737 Balance, December 31, 2019 $ 30,000 $ 191,008 $ 221,008 Additions — 70,178 70,178 Balance, December 31, 2020 $ 30,000 $ 261,186 $ 291,186 Accumulated amortization Balance, December 31, 2018 $ 10,500 $ — $ 10,500 Amortization 3,000 — 3,000 Balance, December 31, 2019 $ 13,500 $ — $ 13,500 Amortization 3,000 — 3,000 Balance, December 31, 2020 $ 16,500 $ — $ 16,500 Net carrying amounts December 31, 2018 $ 19,500 $ 168,271 $ 187,771 December 31, 2019 $ 16,500 $ 191,008 $ 207,508 December 31, 2020 $ 13,500 $ 261,186 $ 274,686

5. Stock Options (Tables)

5. Stock Options (Tables)	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity	Stock option transactions are summarized as follows: Number of Weighted Average Exercise Price Weighted Average Remaining Life $ (Years) Outstanding, December 31, 2019 91,450,000 0.14 Options cancelled (36,000,000 ) 0.13 Options expired (3,200,000 ) 0.04 Options granted 30,400,000 0.13 Outstanding, December 31, 2020 82,650,000 0.15 4.06 Number of Weighted Average Exercise Price Weighted Average Remaining Life $ (Years) Outstanding, December 31, 2018 58,600,000 0.07 Options cancelled (16,000,000 ) 0.07 Options exercised (250,000 ) 0.07 Options granted 49,100,000 0.21 Outstanding, December 31, 2019 91,450,000 0.14 3.51
Schedule of valuation assumptions for options	The fair values of the stock options granted were estimated using the Black-Scholes Option Pricing Model, based on the following weighted average assumptions: December 31, 2020 December 31, 2019 Risk-free interest rate 2.55 % 2.42 % Dividend yield 0.00 % 0.00 % Expected stock price volatility 143.56 % 140.21 % Expected forfeiture rate 0.00 % 0.00 % Expected life 5.09 years 4.95 years Weighted average fair value $0.20 $0.18
Schedule of options by exercise price	The following non-qualified stock options were outstanding and exercisable at December 31, 2020: Expiry date Exercise Price Number of Options Number of $ November 14, 2021 0.07 750,000 750,000 December 31, 2022 0.06 800,000 800,000 August 31, 2023 0.08 600,000 600,000 November 8, 2023 0.09 15,000,000 15,000,000 May 5, 2023 0.13 1,600,000 1,600,000 July 14, 2024 0.26 18,500,000 18,500,000 November 17, 2024 0.11 15,000,000 15,000,000 March 26, 2026 0.14 22,000,000 22,000,000 May 5, 2026 0.11 650,000 650,000 June 11, 2026 0.12 7,000,000 7,000,000 October 26, 2026 0.10 500,000 125,000 November 27, 2026 0.10 250,000 125,000 82,650,000 82,150,000

6. Warrants (Tables)

6. Warrants (Tables)	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Schedule of Warrant Activity	Warrant transactions are summarized as follows: Number of Weighted Average Exercise Price $ Outstanding, December 31, 2018 6,000,000 0.11 Warrants cancelled (6,000,000 ) 0.25 Warrants granted 8,500,000 Outstanding, December 31, 2019 8,500,000 0.22 Warrants cancelled — — Warrants granted 1,826,857 0.07 Outstanding, December 31, 2020 10,326,857 0.19
Schedule of Stockholders' Equity Note, Warrants or Rights	The following warrants were outstanding and exercisable as at December 31, 2020: Number of Warrants Exercise Price ($) Expiry Date 6,000,000 0.26 July 14, 2024 833,333 0.12 October 15, 2022 250,000 0.12 October 21, 2022 116,667 0.12 November 1, 2022 83,334 0.12 November 12, 2022 833,333 0.12 December 1 , 2022 166,667 0.12 December 18, 2022 216,666 0.12 December 18, 2022 325,000 0.07 December 23, 2021 142,571 0.07 December 29, 2021 1,359,286 0.07 December 31, 2021 10,326,857 0.19

10. Income Taxes (Tables)

10. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements [Abstract]
Schedule of Effective Income Tax Reconciliation	A reconciliation of income taxes at statutory rates with the reported taxes is as follows: 2020 2019 Net loss for the year $ (7,644,490 ) $ (4,197,897 ) Expected income tax recovery $ (1,605,000 ) $ (882,000 ) Non-deductible expenses 1,416,000 713,000 Impact of change of future tax rate — — Adjustment to prior years provision versus statutory tax returns 89,000 69,000 Change in valuation allowance 100,000 100,000 Total income tax expense (recovery) $ — $ —
Schedule of Deferred Tax Assets	The Company’s deferred tax assets that have not been recognized are as follows: Tax benefit of net operating loss carry forward $ 6,200,000 $ 6,100,000 Valuation allowance (6,200,000 ) (6,100,000 ) $ — $ —

2. Summary of Significant Acc_3

2. Summary of Significant Accounting Policies (Details Narrative) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	82,650,000	91,450,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share	10,326,857	8,500,000

3. Prepaid Expenses and Depos_3

3. Prepaid Expenses and Deposits (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Notes to Financial Statements [Abstract]
Rental deposit	$ 1,050	$ 1,050
Total	$ 1,050	$ 1,050

4. Intangible Assets (Details)

4. Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cost
Beginning balance	$ 221,008	$ 198,271
Additions	70,178	22,737
Ending balance	291,186	221,008
Accumulated amortization
Beginning balance	13,500	10,500
Amortization	3,000	3,000
Ending balance	16,500	13,500
Net carrying amounts	274,686	207,508	$ 187,771
Patent Rights [Member]
Cost
Beginning balance	30,000	30,000
Additions	0	0
Ending balance	30,000	30,000
Accumulated amortization
Beginning balance	13,500	10,500
Amortization	3,000	3,000
Ending balance	16,500	13,500
Net carrying amounts	13,500	16,500	19,500
Patent Application Rights [Member]
Cost
Beginning balance	191,008	168,271
Additions	70,178	22,737
Ending balance	261,186	191,008
Accumulated amortization
Beginning balance	0	0
Amortization	0	0
Ending balance	0	0
Net carrying amounts	$ 261,186	$ 191,008	$ 168,271

4. Intangible Assets (Details N

4. Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2016
Amortization	$ 3,000	$ 3,000
Patent Rights [Member]
Direct cost	$ 226,186		$ 2,415

5. Stock Options (Details)

5. Stock Options (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Notes to Financial Statements [Abstract]
Outstanding, beginning	91,450,000	58,600,000
Options expired/ cancelled	(36,000,000)	(16,000,000)
Options exercised		(250,000)
Options expired	(3,200,000)
Options granted	30,400,000	49,100,000
Outstanding, ending	82,650,000	91,450,000
Weighted average exercise price beginning balance	$ 0.14	$ 0.07
Weighted Average Exercise Price, expired/ cacelled	0.13	0.07
Weighted Average Exercise Price, exercised		0.07
Weighted Average Exercise Price, expired	0.13
Weighted Average Exercise Price, granted	0.21	0.21
Weighed average exercise price ending balance	$ 0.15	$ 0.14
Weighted Average Remaining Life	4 years 22 days	3 years 6 months 3 days

5. Stock Options (Details 1)

5. Stock Options (Details 1) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 25, 2020	Dec. 31, 2020	Dec. 31, 2019
Risk-free interest rate	0.81%	1.76%
Dividend yield	0.00%	0.00%
Expected stock price volatility	144.40%	144.75%
Expected forfeiture rate	0.00%	0.00%
Expected life	6 years	6 years
Stock Option [Member]
Risk-free interest rate		2.55%	2.42%
Dividend yield		0.00%	0.00%
Expected stock price volatility		143.56%	140.21%
Expected forfeiture rate		0.00%	0.00%
Expected life		5 years 1 month 2 days	4 years 11 months 12 days
Weighted average fair value		$ 0.20	$ 0.18

5. Stock Options (Details 2)

5. Stock Options (Details 2) - $ / shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Weighed average exercise price ending balance	$ 0.15	$ 0.14	$ 0.07
Outstanding, ending	82,650,000	91,450,000	58,600,000
Number of options exercisable	82,150,000
November 14, 2021
Weighed average exercise price ending balance	$ 0.07
Outstanding, ending	750,000
Number of options exercisable	750,000
December 31, 2022
Weighed average exercise price ending balance	$ 0.06
Outstanding, ending	800,000
Number of options exercisable	800,000
August 31, 2023
Weighed average exercise price ending balance	$ 0.08
Outstanding, ending	600,000
Number of options exercisable	600,000
November 8, 2023
Weighed average exercise price ending balance	$ 0.09
Outstanding, ending	15,000,000
Number of options exercisable	15,000,000
May 5, 2023
Weighed average exercise price ending balance	$ 0.13
Outstanding, ending	1,600,000
Number of options exercisable	1,600,000
July 14, 2024
Weighed average exercise price ending balance	$ 0.26
Outstanding, ending	18,500,000
Number of options exercisable	18,500,000
November 17, 2024
Weighed average exercise price ending balance	$ 0.11
Outstanding, ending	15,000,000
Number of options exercisable	15,000,000
March 26, 2026
Weighed average exercise price ending balance	$ 0.14
Outstanding, ending	22,000,000
Number of options exercisable	22,000,000
May 5, 2026
Weighed average exercise price ending balance	$ 0.11
Outstanding, ending	650,000
Number of options exercisable	650,000
June 11, 2026
Weighed average exercise price ending balance	$ 0.12
Outstanding, ending	7,000,000
Number of options exercisable	7,000,000
October 26, 2026
Weighed average exercise price ending balance	$ 0.1
Outstanding, ending	500,000
Number of options exercisable	125,000
November 27, 2026
Weighed average exercise price ending balance	$ 0.1
Outstanding, ending	250,000
Number of options exercisable	125,000

5. Stock Options (Details Narra

5. Stock Options (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Common stock granted	85,700,000	0
Option description	Options are exercisable at $0.11 per share for a period of six years and expire on May 5, 2026.
Aggregate intrinsic value	$ 393,710	$ 1,005,350
Share-based compensation	$ 6,740,743	$ 3,395,319
Options granted	30,400,000	49,100,000
2017 Plan [Member]
Common stock granted	82,650,000
Research and development [Member]
Common stock granted	650,000
Options [Member]
Weighted average fair value of stock options granted per share	$ 0.07	$ 0.06
Share-based compensation	$ 3,156,694	$ 648,773
Weighted average exercise price of exercisable stock options per share	$ 0.10	$ 0.06

6. Warrants (Details 1)

6. Warrants (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Outstanding, beginning	91,450,000	58,600,000
Outstanding, ending	82,650,000	91,450,000
Weighted average exercise price beginning balance	$ 0.14	$ 0.07
Weighed average exercise price ending balance	$ 0.15	$ 0.14
Warrant [Member]
Outstanding, beginning	8,500,000	6,000,000
Warrants expired/ cancelled		(6,000,000)
Warrants granted	1,826,857	8,500,000
Outstanding, ending	10,326,857	8,500,000
Weighted average exercise price beginning balance	$ 0.22	$ 0.11
Weighted average exercise price warrants expired/ cancelled		0.25
Weighted average exercise price warrants granted	0.07
Weighed average exercise price ending balance	$ 0.19	$ 0.22

6. Warrants (Details 2)

6. Warrants (Details 2)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Number of Warrants | shares	1,359,286
Warrant Exercise Price | $ / shares	$ 0.19
Warrant One
Number of Warrants | shares	6,000,000
Warrant Exercise Price | $ / shares	$ 0.26
Expiry Date	July 14, 2024
Warrant Two
Number of Warrants | shares	833,333
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	October 15, 2022
Warrant Three
Number of Warrants | shares	250,000
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	October 21, 2022
Warrant Four
Number of Warrants | shares	116,667
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	November 1, 2022
Warrant Five
Number of Warrants | shares	83,334
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	November 12, 2022
Warrant Six
Number of Warrants | shares	833,333
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	December 1 , 2022
Warrant Seven
Number of Warrants | shares	166,667
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	December 18, 2022
Warrant Eight
Number of Warrants | shares	216,666
Warrant Exercise Price | $ / shares	$ 0.12
Expiry Date	December 18, 2022
Warrant Nine
Number of Warrants | shares	325,000
Warrant Exercise Price | $ / shares	$ 0.07
Expiry Date	December 23, 2021
Warrant Ten
Number of Warrants | shares	142,571
Warrant Exercise Price | $ / shares	$ 0.07
Expiry Date	December 29, 2021
Warrant Eleven
Number of Warrants | shares	10,326,857
Warrant Exercise Price | $ / shares	$ 0.07
Expiry Date	December 31, 2021

7. Stockholders' Equity (Detail

7. Stockholders' Equity (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Common Stock, Par Value Per Share	$ 0.0000053	$ 0.0000053
Common Stock, Shares Authorized	400,000,000	400,000,000
Dividends declared	$ 0	$ 0
Issuance of common stock pursuant to cashless option exercise, Amount
Investors
Common stock issued	2,222,222	750,000
Share price	$ 0.09	$ 0.06
Gross proceeds from issue of common stock	$ 200,000	$ 45,000
Investors One
Common stock issued	320,513	10,000,000
Share price	$ 0.078	$ 0.05
Gross proceeds from issue of common stock	$ 25,001	$ 500,000
Investors Two
Common stock issued	3,653,077	2,266,667
Share price	$ 0.065	$ 0.12
Gross proceeds from issue of common stock	$ 237,450	$ 272,000
Investors Three
Common stock issued	2,532,143	2,500,000
Share price	$ 0.07	$ 0.12
Gross proceeds from issue of common stock	$ 177,250	$ 300,000
Number of warrants purchased		2,500,000
Warrant exercisable price		$ 0.12
Warrant term		3 years
Investors Four
Common stock issued	1,826,857
Share price	$ 0.07
Gross proceeds from issue of common stock	$ 127,880
Number of warrants purchased	1,826,857
Warrant exercisable price	$ 0.07
Warrant term	1 year
Chief Financial Officer [Member]
Issuance of common stock pursuant to cashless option exercise, Shares		97,826
Issuance of common stock pursuant to cashless option exercise, Amount		$ 250,000

8. Related Party Transactions_2

8. Related Party Transactions and Balances (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 25, 2020	Dec. 31, 2020	Dec. 31, 2019
Share based Compensation		$ 3,474,418	$ 1,704,723
Payment to CFO			60,000
Due to related parties		$ 0	0
Risk-free interest rate	0.81%	1.76%
Dividend yield	0.00%	0.00%
Stock price volatility	144.40%	144.75%
Forfeiture rate	0.00%	0.00%
Expected life (years)	6 years	6 years
Clarence Smith (CEO)
Share based Compensation	$ 282,844	$ 5,704
Risk-free interest rate	1.76%	1.76%
Dividend yield	0.00%	0.00%
Stock price volatility	144.40%	144.75%
Forfeiture rate	0.00%	0.00%
Expected life (years)	6 years	6 years
Chief Financial Officer [Member]
Office rent		$ 12,600	$ 12,600

9. Commitments and Contingency

9. Commitments and Contingency (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 25, 2020	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Share-based compensation	$ 235,703
Risk-free interest rate	0.81%	1.76%
Dividend yield	0.00%	0.00%
Stock price volatility	144.40%	144.75%
Forfeiture rate	0.00%	0.00%
Expected life (years)	6 years	6 years

10. Income Taxes (Details)

10. Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Notes to Financial Statements [Abstract]
Net loss for the year	$ (7,644,490)	$ (4,197,897)
Expected income tax recovery	(1,605,000)	(882,000)
Non-deductible expenses	1,416,000	713,000
Impact of change of future tax rate	0	0
Adjustment to prior years provision versus statutory tax returns	89,000	69,000
Change in valuation allowance	100,000	100,000
Total income tax expense (recovery)	$ 0	$ 0

10. Income Taxes (Details 1)

10. Income Taxes (Details 1) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Notes to Financial Statements [Abstract]
Tax benefit of net operating loss carry forward	$ 6,200,000	$ 6,100,000
Valuation allowance	(6,200,000)	(6,100,000)
Deferred Tax Assets, Net	$ 0	$ 0

10. Income Taxes (Details Narra

10. Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes Details Narrative
Income tax losses	$ 29,500,000	$ 29,000,000
Deferred tax asset tax loss carry forward	$ 6,200,000	$ 6,100,000
Tax losses expire	Dec. 31, 2028
Statutory income tax rate	(21.00%)

11. Subsequent Events (Details

11. Subsequent Events (Details Narrative) - Investors - USD ($)	2 Months Ended	12 Months Ended
	Mar. 05, 2021	Dec. 31, 2020	Dec. 31, 2019
Common stock issued		2,222,222	750,000
Share price		$ 0.09	$ 0.06
Gross proceeds from issue of common stock		$ 200,000	$ 45,000
Subsequent Event [Member]
Common stock issued	3,528,572
Share price	$ 0.07
Gross proceeds from issue of common stock	$ 247,000
Number of shares cancelled	1,600,000
Option exercisable per share	$ 0.13
Option expiration date	May 6, 2023