Kelso (KIQSF) 20-F 1 Apr 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Statements Line Items
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Trading Symbol	kls
Entity Registrant Name	KELSO TECHNOLOGIES INC.
Entity Central Index Key	0001161814
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	47,170,086
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current
Cash	$ 1,246,244	$ 411,223
Accounts receivable	1,224,235	653,445
Prepaid expenses	110,258	183,966
Inventory (Notes 6 and 7)	3,668,401	3,980,243
Total current assets	6,249,138	5,228,877
Property, plant and equipment (Note 7)	3,087,893	2,991,546
Intangible assets (Note 8)	607,959	944,776
Total assets	9,944,990	9,165,199
Current
Accounts payable and accrued liabilities (Note 10)	1,312,517	878,699
Income taxes payable (Note 11)	466,739	721,267
Total liabilities	1,779,256	1,599,966
Shareholders' Equity
Capital stock (Note 9)	23,366,542	23,231,252
Obligation to issue shares (Notes 8 and 9)		131,527
Reserves (Note 9 (b))	3,892,811	3,490,526
Deficit	(19,093,619)	(19,288,072)
Stockholders' equity	8,165,734	7,565,233
Total liabilities and stockholders' equity	$ 9,944,990	$ 9,165,199

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders Equity - USD ($)	Capital Stock [Member]	Obligation to Issue Shares [Member]	Reserves [Member]	Deficit [Member]	Total
Balance at Dec. 31, 2015	$ 22,515,140		$ 2,898,148	$ (11,806,569)	$ 13,606,719
Balance (Shares) at Dec. 31, 2015	46,071,752
Statements Line Items
Exercise of options	$ 314,680		(162,554)		152,126
Exercise of options (Shares)	340,000
Shares to be issued		$ 192,946			192,946
Share-based expense			285,745		285,745
Net income (loss) for the year				(2,465,592)	(2,465,592)
Balance at Dec. 31, 2016	$ 22,829,820	192,946	3,021,339	(14,272,161)	11,771,944
Balance (Shares) at Dec. 31, 2016	46,411,752
Statements Line Items
Shares issued	$ 401,432	(192,946)			208,486
Shares issued (Shares)	500,000
Shares to be issued		131,527			131,527
Share-based expense			469,187		469,187
Net income (loss) for the year				(5,015,911)	(5,015,911)
Balance at Dec. 31, 2017	$ 23,231,252	131,527	3,490,526	(19,288,072)	7,565,233
Balance (Shares) at Dec. 31, 2017	46,911,752
Statements Line Items
Exercise of options	$ 3,763		(1,263)		2,500
Exercise of options (Shares)	8,334
Shares issued	$ 131,527	$ (131,527)
Shares issued (Shares)	250,000
Share-based expense			403,548		403,548
Net income (loss) for the year				194,453	194,453
Balance at Dec. 31, 2018	$ 23,366,542		$ 3,892,811	$ (19,093,619)	$ 8,165,734
Balance (Shares) at Dec. 31, 2018	47,170,086

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Revenues (Note 14)	$ 12,716,596	$ 6,062,778	$ 8,077,143
Cost of Goods Sold (Notes 6 and 7)	7,429,380	5,044,093	6,098,902
Gross Profit	5,287,216	1,018,685	1,978,241
Expenses
Office and administration	1,667,646	1,701,723	2,076,460
Management compensation (Note 10)	610,570	544,014	717,369
Research	1,352,817	1,572,714	704,868
Marketing	266,152	554,458	587,553
Travel	159,800	430,304	526,451
Accounting and legal	194,282	370,495	357,876
Share-based expense (Notes 9 (b)) and 10)	403,548	469,187	285,745
Consulting	196,823	251,055	246,501
Investor relations	84,000	84,000	84,000
Foreign exchange (gain) loss	4,257	(115,643)	(128,073)
Amortization (Notes 7 and 8)	30,242	17,088	3,024
Bad debts (recovery)	(14,689)	82,042
Total Expenses	4,955,448	5,961,437	5,461,774
Income (Loss) Before the Following:	331,768	(4,942,752)	(3,483,533)
Interest income		3,875	28,755
Write-off of inventory (Note 6)	(26,031)	(197,729)
Write-off of property, plant and equipment (Note 7)	(34,438)	(29,601)
Write-off of intangible assets (Note 8)	(328,010)
Loss Before Taxes	(56,711)	(5,166,207)	(3,454,778)
Income Tax Expense (Recovery) (Note 11)
Current	(251,164)	22,137	(1,248,551)
Deferred		(172,433)	259,365
Income tax expense (recovery)	(251,164)	(150,296)	(989,186)
Net Income (Loss) and Comprehensive Income (Loss) for the Year	$ 194,453	$ (5,015,911)	$ (2,465,592)
Basic Income (Loss) Per Share (Note 13)	$ 0	$ (0.11)	$ (0.05)
Diluted Income (Loss) Per Share (Note 13)	$ 0	$ (0.11)	$ (0.05)
Weighted Average Number of Common Shares Outstanding
Basic (Note 13)	47,117,369	46,848,053	46,215,861
Diluted (Note 13)	47,451,644	46,848,053	46,215,861

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Activities
Net income (loss)	$ 194,453	$ (5,015,911)	$ (2,465,592)
Items not involving cash
Deferred income tax (recovery)		(172,433)	259,365
Amortization (Notes 7 and 8)	277,580	203,980	241,363
Write-off of inventory (Note 6)	26,031	668,383
Write-off of property, plant and equipment (Note 7)	34,438	29,601
Write-off of intangible assets (Note 8)	328,010
Share-based expense	403,548	469,187	285,745
Bad debts (recovery)	(14,689)	82,042
Unrealized foreign exchange loss (gain)	4,257	(115,643)	(188,789)
Cash flows from (used in) operations before changes in working capital	1,253,628	(3,850,794)	(1,867,908)
Changes in non-cash working capital
Accounts receivable	(556,101)	(97,642)	1,068,643
Income tax receivable		753,223
Prepaid expenses	73,708	527,897	395,748
Inventory	291,713	567,764	775,790
Accounts payable and accrued liabilities	399,416	582,099	(275,098)
Income tax payable	(254,528)	(112,900)	(1,240,165)
Changes in non-cash working capital	(45,792)	2,220,441	724,918
Cash Provided by (Used in) Operating Activities	1,207,836	(1,630,353)	(1,142,990)
Investing Activities
Intangible assets		(353,010)	(25,000)
Proceeds from disposition of property, plant and equipment	700
Acquisition of property, plant and equipment	(371,758)	(33,336)	(35,938)
Cash Used in Investing Activities	(371,058)	(386,346)	(60,938)
Financing Activities
Issue of common shares, net of share issue costs	2,500		152,126
Cash Provided by Financing Activities	2,500		152,126
Foreign Exchange Effect on Cash	(4,257)	115,643	188,789
Inflow (Outflow) of Cash	835,021	(1,901,056)	(863,013)
Cash, Beginning of Year	411,223	2,312,279	3,175,292
Cash, End of Year	$ 1,246,244	$ 411,223	$ 2,312,279

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2018
Statements Line Items
NATURE OF OPERATIONS AND GOING CONCERN [Text Block]	1. NATURE OF OPERATIONS AND GOING CONCERN Kelso Technologies Inc. (the "Company") was incorporated under the laws of British Columbia on March 16, 1987. The Company designs, engineers, markets, produces and distributes various proprietary products for the rail sector designed to reduce the risk of environmental harm due to non-accidental events in the transportation of hazardous commodities via railroad tank cars. In addition, the Company is an engineering development company specializing in active suspension control systems for no road vehicles. The Company trades on the Toronto Stock Exchange ("TSX") under the symbol "KLS", and the NYSE ("NYSE") under the trading symbol "KIQ". The Company listed on the TSX on May 22, 2014 and on the The Company's consolidated financial statements have been prepared on a going concern basis, which presumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. Several conditions may cast substantial doubt on the validity of this assumption. The Company has an accumulated deficit of $19,093,619 at December 31, 2018 (2017 - $19,288,072) and has limited resources. The Company has significant cash requirements to meet its production costs, administrative overhead and research and development of its new products. Its continuing operations are therefore dependent upon its ability to either secure additional equity capital, as required, or generate positive cash inflows from operations in the future. Management is assessing its future capital needs and may consider access to new equity capital to ensure that the Company has adequate financial resources. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets or the recognition of liabilities that might be necessary should the Company be unable to secure additional equity capital or generate cash flow from operations in the future. Such adjustments could be material.

BASIS OF PREPARATION

BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2018
Statements Line Items
BASIS OF PREPARATION [Text Block]	2. BASIS OF PREPARATION (a) These consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards ("IFRS"), as issued by the International Accounting Standards Board ("IASB"). These consolidated financial statements have been prepared under the historical cost basis, except for financial instruments, which are stated at their fair values. These consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. (b) The consolidated financial statements include the accounts of the Company and its integrated wholly owned subsidiaries, Kelso Technologies (USA) Inc., Kel-Flo Industries Inc. (formerly Kelso Innovative Solutions Inc.) and KIQ Industries Inc., which are all Nevada, USA, corporations and KIQ X Industries Inc., a British Columbia company. Intercompany transactions and balances have been eliminated on consolidation. A subsidiary is consolidated from the date upon which control is acquired by the Company and all material intercompany transactions and balances have been eliminated on consolidation. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. (c) The functional and presentation currency of the Company and its subsidiaries is the US dollar ("USD"). (d) The preparation of consolidated financial statements in conformity with IFRS requires the Company's management to undertake a number of judgments, estimates and assumptions that affect amounts reported in the consolidated financial statements and notes thereto. Actual amounts may ultimately differ from these estimates and assumptions. The Company reviews its estimates and underlying assumptions on an ongoing basis. Revisions are recognized in the period in which the estimates are revised and may impact future Significant management judgments The following are significant management judgments in applying the accounting policies of the Company that have the most significant effect on recognition and measurement of assets, liabilities, income and expenses: (i) The extent to which deferred tax assets can be recognized is based on an assessment of the probability of the Company generating future taxable income against which the deferred tax assets can be utilized. In addition, significant judgment is required in classifying transactions and assessing probable outcomes of tax positions taken, and in assessing the impact of any legal or economic limits or uncertainties in various tax jurisdictions. (ii) The functional currency for the Company and its subsidiaries is the currency of the primary economic environment in which the entity operates. The Company has determined its functional currency and that of its subsidiaries is the USD. Determination of functional currency may involve certain judgments to determine the primary economic environment and the Company reconsiders the functional currency of its entities if there is a change in events and conditions that determined the primary economic (iii) Management applied judgments relating to the acquisition of intellectual property to assess if the acquisition was a business combination or an asset acquisition. Management applied a three-element process to determine whether a business or an asset was purchased, considering inputs, processes and outputs of each acquisition in order to reach a conclusion. (iv) The application of the Company's accounting policy for research and development expenditures requires judgment in determining whether an activity is determined to be research or development, and if deemed to be development, whether it is probable that future economic benefits will flow to the Company, which may be based on assumptions about future events or circumstances. Estimates and assumptions may change if new information becomes available. If new information becomes available indicating that it is unlikely that future economic benefits will flow to the Company, the amount capitalized is written off to profit or loss in the period the new information becomes (v) The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, twelve months from the end of the reporting period. Estimation uncertainty Information about estimates and assumptions that have the most significant effect on the recognition and measurement of assets, liabilities, income and expenses is provided below. Actual results may be substantially (i) Long-lived assets consist of intangible assets and property, plant and equipment. At the end of each reporting period, the Company reviews the carrying amounts of its long-lived assets to determine whether there is any indication that the carrying amount is not recoverable. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When an individual asset does not generate independent cash flows, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Recoverable amount is the higher of fair value less costs of disposal and value (ii) The Company reviews its estimate of the useful lives of depreciable assets at each reporting date, based on the expected utilization of the assets. Uncertainties in these estimates relate to technical obsolescence that may change the utilization of certain intangible assets and equipment. (iii) The Company estimates the net realizable value of inventories, taking into account the most reliable evidence available at each reporting date. The future realization of these inventories may be affected by future technology or other market-driven changes that may reduce future selling prices. A change to these assumptions could impact the Company's inventory valuation and impact gross margins. (iv) The Company grants share-based awards to certain officers, employees, directors and other eligible persons. For equity settled awards, the fair value is charged to the consolidated statements of operations and comprehensive income (loss) and credited to the reserves, over the vesting period using the graded vesting method, after adjusting for the estimated number of awards that are expected to vest. The fair value of the equity-settled awards is determined at the date of the grant using the Black-Scholes option pricing model. Option pricing models require the input of highly subjective assumptions, including the expected volatility and expected life of the options. Changes in these assumptions can materially affect the fair value estimate, and therefore, the existing models do not necessarily provide a reliable measure of the fair value of the Company's stock options. (v) The Company provides for doubtful debts by analyzing the historical default experience and current information available about a customer's credit worthiness on an account by account basis. Uncertainty relates to the actual collectability of $82,042). Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. (e) The consolidated financial statements of Kelso Technologies Inc. for year ended December 31, 2018 were approved and authorized for issue by the Board of Directors on March 19, (f) The standard listed below include only those which the Company reasonably expects may be applicable to the Company at a future date. The Company is currently assessing the impact of this future standard on the consolidated financial statements. IFRS 16 Leases This new standard sets out the principles for the recognition, measurement, presentation and disclosure of leases for both the lessee and the lessor. The new standard introduces a single lessee accounting model that requires the recognition of all assets and liabilities arising from a lease. • • • • • • Applicable to the Company's annual period beginning January 1, 2019.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Statements Line Items
SIGNIFICANT ACCOUNTING POLICIES [Text Block]	3. SIGNIFICANT ACCOUNTING POLICIES The following is a summary of significant accounting policies. (a) Inventory components include raw materials and supplies used to assemble valves and manway covers, as well as finished valves and manway covers. All inventories are recorded at the lower of cost on a weighted average basis and net realizable value. The stated value of all inventories includes purchase and assembly costs of all raw materials and supplies, and attributable overhead and amortization. A regular review is undertaken to determine the extent of any provision for (b) 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 accumulated impairment losses, if any. 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 whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. A change in the expected useful life of 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 treated as changes in accounting estimates. Intangible assets with indefinite useful lives are not amortized, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. The Company amortizes intangible assets with finite lives on a straight-line basis over their estimated useful lives as follows: Patents - 5 years Rights - 2 years Amortization begins when the intangible asset is ready for use. Product and technology development costs, which meet the criteria for deferral and are expected to provide future economic benefits with reasonable certainty are deferred and amortized over the estimated life of the products or technology once commercialization (c) Property, plant and equipment are stated at Building - 4% declining-balance Production equipment - 20% declining-balance Vehicles - 30% declining-balance Leasehold improvements - 5 year straight-line Prototype - 2 year straight-line (d) The Company has adopted IFRS 15 Revenue from Contracts with Customers Revenues from the sale of pressure relief valves, manway securement systems and related products is recognised when all the performance obligations identified in the customer contract, typically consisting of a purchase order, are satisfied. The performance obligations in a typical purchase order are the manufacture of the pressure relief valve, manway securement system and related accessories and delivery of those The adoption of IFRS 15 did not have any impact on the consolidated financial statements or opening balances. (e) The Company's tangible and intangible assets are reviewed for any The recoverable amount is the greater of the asset's fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset (f) (i) Income tax expense, consisting of current and deferred tax expense, is recognized in the consolidated statements of operations. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period-end, adjusted for amendments to tax payable with regard to previous Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income (loss) in the period that substantive enactment A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. (ii) Effective January 1, 2007, the state of Texas enacted an annual franchise tax known as the Texas margin tax, which is equal to 1% of the lesser of: (a) 70% of a taxable entity's revenue; and (b) 100% of total revenue less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. A provision for the margin tax owing has been recorded in the consolidated statements of operations and comprehensive income (loss). (g) The accounts of foreign balances and transactions are translated into USD as follows: (i) (ii) (iii) Gains and losses arising from translation of foreign currency are included in the determination of net income (loss). (h) The Company presents basic earnings per share data for its common shares, calculated by dividing the earnings attributable to common shareholders of the Company by the weighted average number of shares outstanding during the period. The Company uses the treasury stock method for calculating diluted earnings per share. Under this method the dilutive effect on earnings per share is calculated on the use of the proceeds that could be obtained upon exercise of options, warrants and similar instruments. It assumes that the proceeds of such exercise would be used to purchase common shares at the average market price during the period. However, the calculation of diluted loss per share excludes the effects of various conversions and exercise of options and warrants that would be anti- (i) The Company grants share options to acquire common shares of the Company to directors, officers, employees and consultants. The fair value of share-based expense to employees is measured at grant date, using the Black-Scholes option pricing model, and is recognized over the vesting period for employees using the graded vesting method. Fair value of share-based expenses for non-employees is recognized and measured at the date the goods or services are received based on the fair value of the goods or services received. If it is determined that the fair value of goods and services received cannot be reliably measured, the share-based expense is measured at the fair value of the equity instruments issued using the Black-Scholes option pricing For both employees and non-employees, the fair value of share-based expense is recognized on the consolidated statements of operations and comprehensive income (loss), with a corresponding increase in reserves. The amount recognized as expense is adjusted to reflect the number of share options expected to vest. Consideration received on the exercise of stock options is recorded in capital stock and the related share-based expense in reserves is transferred to capital (j) Proceeds from the exercise of stock options and warrants are recorded as capital stock in the amount for which the option or warrant enabled the holder to purchase a share in the Company. Any previously recorded share-based expense included in the share-based expenses reserve is transferred to capital stock on exercise of options. Capital stock issued for non-monetary consideration is valued at the closing market price at the date of issuance. The proceeds from the issuance of units are allocated between common shares and warrants based on the residual value method. Under this method, the proceeds are allocated first to capital stock based on the fair value of the common shares at the time the units are priced and any residual value is allocated to the warrants reserve. Consideration received for the exercise of warrants is recorded in capital stock, and any related amount recorded in warrants reserve is transferred to capital (k) The Company has adopted IFRS 9 Financial Instruments Financial Instruments: Recognition and Measurement The Company has classified its financial instruments as follows under IFRS 9 compared to the Company's previous accounting policy under IAS 39: IAS 39 IFRS 9 Financial Assets Cash Fair value through profit or loss ("FVTPL") FVTPL Accounts receivable Loans and receivable at amortized cost Amortized cost Financial Liability Accounts payable and accrued liabilities Other financial liabilities at amortized cost Amortized cost (i) Initial recognition and measurement A financial asset is measured initially at fair value plus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. On initial recognition, a financial asset is classified as measured at amortized cost or fair value through profit or loss. A financial asset is measured at amortized cost if it meets the conditions that i) the asset is held within a business model whose objective is to hold assets to collect contractual cash flows, ii) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding, and iii) is not designated as fair value through profit or Subsequent measurement The subsequent measurement of financial assets depends on their classification as follows: Financial assets at fair value through profit or loss Financial assets measured at fair value through profit and loss are carried in the consolidated statements of financial position at fair value with changes in fair value therein, recognized in the consolidated statements of operations and comprehensive income (loss). Financial assets measured at amortized cost A financial asset is subsequently measured at amortized cost, using the effective interest method and net of any impairment allowance, if: • • (ii) A financial asset or, where applicable a part of a financial asset or part of a group of similar financial assets is derecognized when: • • (iii) Financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognized when it is extinguished, discharged, cancelled or when it expires. Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities subsequently measured at amortized cost. All interest-related charges are reported in profit or loss within interest expense, if applicable. (iv) The Company categorizes financial instruments measured at fair value at one of three levels according to the reliability of the inputs used to estimate fair values. The fair

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2018
Statements Line Items
CAPITAL MANAGEMENT [Text Block]	4. CAPITAL MANAGEMENT The Company considers its capital to be comprised of shareholders' equity. The Company's objectives in managing its capital are to maintain its ability to continue as a going concern and to further develop its business. To effectively manage the Company's capital requirements, the Company has a planning and budgeting process in place to meet its strategic In order to facilitate the management of its capital requirements, the Company prepares expenditure budgets that are updated as necessary depending on various factors, including successful capital deployment and general industry conditions. Management reviews the capital structure on a regular basis to ensure the above objectives are met. There have been no changes to the Company's approach to capital management during the year ended December 31, 2018. There are no externally imposed restrictions on the Company's capital.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
Statements Line Items
FINANCIAL INSTRUMENTS [Text Block]	5. FINANCIAL INSTRUMENTS Financial instruments are agreements between two parties that result in promises to pay or receive cash or equity instruments. The carrying values of cash, accounts receivable and accounts payable and accrued liabilities approximate their fair values due to their short term to maturity. The Company has exposure to the following risks from its use of financial instruments: • • • (a) Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Cash are placed with major Canadian and US financial institutions and the Company's concentration of credit risk for cash and maximum exposure thereto is $1,246,244 (2017 - $411,223). With respect to its accounts receivable, the Company assesses the credit rating of all customers and maintains provisions for potential credit losses, and any such losses to date have been within management's expectations. The Company's credit risk with respect $150,000) related to expense recovery (Note 14). The Company has provided for an allowance To reduce the credit risk of accounts receivable, the Company regularly reviews the collectability of the accounts receivable to ensure there is no indication that these amounts will not be fully recoverable. (b) Liquidity risk is the risk that the Company will be unable to meet its financial obligations as they fall due. The Company's approach to managing liquidity risk is to ensure, as far as possible, that it will have sufficient liquid funds to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's At December 31, 2018, the Company has $1,246,244 (2017 - $411,223) of cash to settle current liabilities of $1,312,517 (2017 - $878,699) consisting of the following: trade accounts payable of $1,222,982 (2017 - $833,437) and due to related party balance of $89,535 (2017 - $45,262). All payables are due within a year. (c) The significant market risks to which the Company is exposed are interest rate risk and currency risk. (i) Interest rate risk is the risk that the fair value or future cash flows will fluctuate as a result of changes in market interest rates. The Company is not exposed to significant interest rate risk. (ii) The Company is exposed to currency risk to the extent expenditures incurred or funds received and balances maintained by the Company are denominated in Canadian dollars ("CAD"). The Company does not manage currency risk through hedging or other currency management tools. As at December 31, 2018 and 2017, the Company had the following assets denominated in CAD (amounts presented in USD): December 31, December 31, Cash $ 15,666 $ 15,882 Accounts receivable 46,979 32,976 Accounts payable (210,555 ) (80,000 ) $ (147,910 ) $ (31,142 ) Based on the above, assuming all other variables remain constant, a 14% (2018 - 14%) weakening or strengthening of the USD against the CAD would result in approximately $20,700 (2017 - $4,400) foreign exchange loss or gain in the consolidated statements of operations and comprehensive income (loss).

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2018
Statements Line Items
INVENTORY [Text Block]	6. INVENTORY December 31, 2018 December 31, 2017 Finished goods $ 230,315 $ 256,185 Raw materials and supplies 3,438,086 3,724,058 $ 3,668,401 $ 3,980,243 Included in cost of goods sold is $5,974,854 (2017 - $3,376,123; 2016 - $4,642,761) of direct material costs recognized as expense. Inventory write-off during the year was $26,031 (2017 - $668,383; 2016 - $Nil) of which $Nil (2017 - $470,654; 2016 - $Nil) is included in cost of goods sold and $26,031 (2017 - $197,729; 2016 - $Nil) is included in general and administrative expenses.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Statements Line Items
PROPERTY, PLANT AND EQUIPMENT [Text Block]	7. PROPERTY, PLANT AND EQUIPMENT Leasehold Production Cost Land Building Improvements Equipment Vehicles Prototype Total Balance, December 31, 2016 $ 12,588 $ 2,955,901 $ 43,715 $ 809,982 $ 57,782 $ - $ 3,879,938 Additions - - - - 33,336 - 33,336 Disposition - - - - (29,601 ) - (29,601 ) Balance, December 31, 2017 $ 12,558 $ 2,955,901 $ 43,715 $ 809,982 $ 61,517 $ - $ 3,883,673 Additions - - - - - 406,160 406,160 Disposition - - - - (61,517 ) - (61,517 ) Balance, December 31, 2018 $ 12,558 $ 2,955,901 $ 43,715 $ 809,982 $ - $ 406,160 $ 4,228,316 Accumulated Amortization Balance, December 31, 2016 $ - $ 303,959 $ 30,228 $ 328,334 $ 22,925 $ - $ 685,446 Amortization - 106,078 2,696 96,330 1,577 - 206,681 Balance, December 31, 2017 $ - $ 410,037 $ 32,924 $ 424,664 $ 24,502 $ - $ 892,127 Amortization - 106,080 2,698 96,327 1,877 67,693 274,675 Disposition - - - - (26,379 ) - (26,379 ) Balance, December 31, 2018 $ - $ 516,117 $ 35,622 $ 520,991 $ - $ 67,693 $ 1,140,423 Carrying Value December 31, 2017 $ 12,558 $ 2,545,864 $ 10,791 $ 385,318 $ 37,015 $ - $ 2,991,546 December 31, 2018 $ 12,558 $ 2,439,784 $ 8,093 $ 288,991 $ - $ 338,467 $ 3,087,893 Included in cost of goods sold is $179,645 (2017 - $186,892; 2016 - $230,002) of amortization related to property, plant and equipment. Included in expenses is $21,435 (2017 - $9,528; 2016 - $Nil) of amortization related to property, plant and equipment. Included in research is $67,693 (2017 - $Nil; 2016 - $Nil) of amortization related to property, plant and equipment. Included in inventory is $5,902 (2017 - $10,261; 2016 - $8,337) of amortization related to property, plant and equipment.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Statements Line Items
INTANGIBLE ASSETS [Text Block]	8. INTANGIBLE ASSETS Product Development Cost Patent Rights Costs Total Balance, December 31, 2016 $ 40,840 $ 282,946 $ - $ 323,786 Additions - 390,013 328,010 718,023 Balance, December 31, 2017 40,840 672,959 328,010 1,041,809 Impairment - - (328,010 ) (328,010 ) Balance, December 31, 2018 $ 40,840 $ 672,959 $ - $ 713,799 Accumulated Amortization Balance, December 31, 2016 $ 24,473 $ 65,000 $ - $ 89,473 Amortization 7,560 - - 7,560 Balance, December 31, 2017 32,033 65,000 - 97,033 Amortization 8,807 - - 8,807 Balance, December 31, 2018 $ 40,840 $ 65,000 $ - $ 105,840 Carrying Value December 31, 2017 $ 8,807 $ 607,959 $ 328,010 $ 944,776 December 31, 2018 $ - $ 607,959 $ - $ 607,959 During the year ended December 31, 2010, the Company entered into an agreement to acquire a patent related to their manway securement systems. The Company is obligated to pay a 5% royalty in accordance with the agreement (Note On November 10, 2016, the Company entered into a technology development agreement to acquire all intellectual property rights (the "Products") of G & J Technologies, Inc. (the "Vendor") for consideration of $217,946, consisting of $25,000 in cash and 250,000 common shares with a fair value of $192,946. The shares were issued during the year ended December 31, In addition, the Company will pay an additional $75,000 in cash and issue 750,000 common shares of the Company to the Vendor based on the following milestones: • • • The Company is also required to pay a royalty to the Vendor of 2.5% of the net sales earned by the Company, to be paid within 30 days of the end of each calendar quarter. As at December 31, 2018 the Company has not earned any revenue from the sale of the Products. On November 10, 2016, the Vendor also entered into a consulting agreement with the Company for a fee of $10,000 per During the year ended December 31, 2017, the Company incurred $328,010 (2016 - $Nil) of internal product development costs related to the construction of equipment which was recorded as deferred development costs at December 31, 2017. During the year ended December 31, 2018, as part of the testing phase, the equipment was destroyed and accordingly, management impaired the product development costs and recognized an impairment loss of $328,010.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2018
Statements Line Items
CAPITAL STOCK [Text Block]	9. CAPITAL STOCK Authorized: Unlimited Class A non-cumulative, preferred shares without par value, of which 5,000,000 are designated Class A, convertible, voting, preferred shares. No preferred shares have been issued. Unlimited common shares without par Issued: (a) During the year ended December 31, 2018, the Company issued 250,000 shares with a fair value of $131,527 pursuant to achieving the third milestone of the technology development agreement (Note 8). These common shares were recorded as shares to be issued at December 31, During the year ended December 31, 2018, the Company issued 8,334 common shares pursuant to the exercise of stock options for gross proceeds of $2,500. Fair value previously recognized on options exercised of $1,263 was reclassified from reserves to capital stock. During the year ended December 31, 2017, the Company issued 250,000 common shares with a fair value of $192,946 pursuant to the technology development agreement (Note 8) and 250,000 shares with a fair value of $208,486 pursuant to achieving the second milestone of the technology development agreement (Note 8). During the year ended December 31, 2016, the Company issued 340,000 common shares pursuant to the exercise of share purchase options for gross proceeds of $152,126. Fair value previously recognized on options exercised of $162,554 was reclassified from reserves to capital stock. (b) The Company has a stock option plan (the "Plan") available to employees, directors, officers and consultants with grants under the Plan approved from time to time by the Board of Directors. Under the Plan, the Company is authorized to issue options to purchase an aggregate of up to 10% of the Company's issued and outstanding common shares. Each option can be exercised to acquire one common share of the Company. The exercise price for an option granted under the Plan may not be less than the market price at the date of grant less a specified discount dependent on the market price. Options to purchase common shares have been granted to directors, employees and consultants as follows: Exercise Year Ended Year Ended Price Expiry December 31, December 31, Date 2017 Granted Exercised Expired 2018 $0.30(USD) November 28, 2022 825,000 - 8,334 (66,666 ) 750,000 $0.90(USD) July 6, 2022 50,000 - - - 50,000 $0.70(CAD) October 7, 2019 28,571 - - - 28,571 $6.85(CAD) November 14, 2019 100,000 - - - 100,000 $1.30(USD) August 18, 2021 1,325,000 - - (150,000 ) 1,175,000 $0.50(USD) August 20, 2023 - 750,000 - - 750,000 $0.57(USD) April 17, 2023 - 200,000 - - 200,000 Total outstanding 2,328,571 950,000 (8,334 ) (216,666 ) 3,053,571 Total exercisable 845,238 1,353,571 Exercise Year Ended Year Ended Price Expiry December 31, December 31, Date 2016 Granted Exercised Expired 2017 $1.45(USD) March 31, 2017 670,000 - - (670,000 ) - $2.12(USD) August 25, 2017 400,000 - - (400,000 ) - $0.70(CAD) October 7, 2019 28,571 - - - 28,571 $6.85(CAD) November 14, 2019 100,000 - - - 100,000 $1.30(USD) August 18, 2021 1,325,000 - - - 1,325,000 $0.90(USD) July 6, 2022 - 50,000 - - 50,000 $0.30(USD) November 28, 2022 - 825,000 - - 825,000 Total outstanding 2,523,571 875,000 - (1,070,000 ) 2,328,571 Total exercisable 1,198,571 845,238 A summary of the Company's stock options as at December 31, 2018 and 2017, and changes for the years then ended are as follows: Weighted Average Exercise Number Price Outstanding, December 31, 2016 2,523,571 $ 1.61 Granted 875,000 $ 0.33 Expired (1,070,000 ) $ 1.70 Outstanding, December 31, 2017 2,328,571 $ 1.11 Granted 950,000 $ 0.51 Exercised (8,334 ) $ 0.30 Expired (216,666 ) $ 0.99 Outstanding, December 31, 2018 3,053,571 $ 0.92 The weighted average contractual life for the remaining options at December 31, 2018 is 3.49 years (2017 - 4.01). The weighted average share price on the date of exercise for options exercised during the year ended December 31, 2018 was $0.64. Share-based expense Share-based expense of $403,548 (2017 - $469,187; 2016 - $285,745) was recognized in the year ended December 31, 2018 for stock options. The share-based expense relates to options granted during December 31, 2018, 2017 and 2016, which vest over time. The fair value of stock options is determined using the Black-Scholes option pricing model with the following weighted average assumptions: Year ended Year ended Year ended December December December Risk-free interest rate (average) 2.15% 1.56% 0.58% Estimated volatility (average) 66.56% 61.95% 64.76% Expected life in years 5.00 5.00 4.18 Expected dividend yield 0.00% 0.00% 0.00% Estimated forfeitures 0.00% 0.00% 0.00% Grant date fair value per option $ 0.29 $ 0.17 $ 0.63 Option pricing models require the use of highly subjective estimates and assumptions. The expected volatility assumption is based on the historical and implied volatility of the Company's common share price on the TSX. The risk-free interest rate assumption is based on yield curves on Canadian government zero-coupon bonds with a remaining term equal to the stock options' expected life. The Company uses historical data to estimate option exercise, forfeiture and employee termination within the valuation model.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Statements Line Items
RELATED PARTY TRANSACTIONS [Text Block]	10. RELATED PARTY TRANSACTIONS Related party transactions not otherwise described in these consolidated financial statements are shown below. The remuneration of the Company's directors and other members of key management, being the Chief Executive Officer, Chief Financial Officer, Chief Operating Officer and the Executive Vice-President of Business Development who have the authority and December 31, December 31, December 31, 2018 2017 2016 Management compensation $ 540,535 $ 544,014 $ 717,368 Management bonus * 70,035 - - Share-based expense ** 262,261 264,172 160,854 Directors' fees 73,000 67,000 66,000 $ 945,831 $ 875,186 $ 944,222 * The Company has management bonus agreements whereby 10% of the annual income before taxes, amortization and share-based expense is equally distributed to ** Share-based expense consists of the key management portion of the fair value of options granted calculated using the Black-Scholes option pricing model and does not include any cash compensation. As at December 31, 2018, amounts due to related parties included in accounts payable, which are unsecured and have no interest or specific terms of payments, of $89,535 (2017 - $45,262) consisting of $19,500 (2017 - $16,500) for directors' fees and $70,035 (2017 - $28,762) for management fees.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Statements Line Items
INCOME TAXES [Text Block]	11. INCOME TAXES During the 2015 fiscal year, a tax liability in the amount of $2,004,272 was recorded with respect to estimated US outstanding taxes payable. During the year ended December 31, 2016, new information was obtained indicating that there was a reduction of $1,170,105, therefore no income tax should be payable. The reversal of the tax provision has been accounted for as a change in tax estimate and has been adjusted prospectively as an income tax recovery during the year ended December 31, 2016. The amounts included in income tax payable represent penalties and interest. The Company has approximately $6,160,000 in non-capital losses in the US that may be applied against future taxable income (expiring in 2032 or later). The tax effected items that give rise to significant portions of deferred income tax assets and tax liabilities at December 31, 2018 and 2017 are as follows: December 2018 December 2017 Deferred income tax assets Non-capital loss carry-forwards $ 137,251 $ 372,616 Deferred income tax assets $ 137,251 $ 372,616 Deficiency (excess) of carrying value over tax value of property, plant and equipment $ (112,422 ) $ (154,043 ) Excess of carrying value over tax value of intangible assets (24,829 ) (218,573 ) Deferred income tax liability $ (137,251 ) $ (372,616 ) Net deferred tax asset (liability) $ - $ - Significant unrecognized tax benefits and unused tax losses for which no deferred tax assets are recognized as of December 31, 2018 and 2017 are as follows: December 2018 December 2017 Excess of tax value over carrying value of mineral properties $ 12,708 $ 13,807 Non-capital losses carried forward 4,660,241 4,126,977 Unrealized foreign exchange gain - 115,642 Unrecognized deductible temporary differences $ 4,672,949 $ 4,256,426 Income tax expense differs from the amount that would be computed by applying the Canadian statutory income tax rate of 27.00% (2017 - $26.00%; 2016 - 26.00%) to income (loss) before income taxes as follows: December December December Income (loss) before income taxes $ (56,711 ) $ (5,166,207 ) $ (3,454,778 ) Statutory income tax rate 27.00% 26.00% 26.00% Income tax (benefit) expense computed at statutory tax rate (15,312 ) (1,343,214 ) (898,242 ) Items not deductible for income tax purposes 77,417 (100,626 ) 114,580 Under/(over) provision of taxes in prior years - - (824,607 ) Change in timing differences (80,965 ) 187,473 372,451 Impact on foreign exchange on tax assets and liabilities (90,212 ) 117,313 162,359 Difference between Canadian and foreign taxes 3,403 (464,959 ) (119,976 ) Effect of change in tax rates (42,564 ) - - Unused tax losses and tax offsets not recognized 148,233 1,431,580 (414,825 ) Income tax expense (recovery) - (172,433 ) (1,608,260 ) Penalties and interest included in income tax expense (recovery) (290,818 ) - 614,283 Texas margin tax and branch tax 39,654 22,137 4,791 Income tax expense (recovery) $ (251,164 ) $ (150,296 ) $ (989,186 )

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2018
Statements Line Items
SUPPLEMENTAL CASH FLOW INFORMATION [Text Block]	12. SUPPLEMENTAL CASH FLOW INFORMATION December 31, December 31, December 31, 2018 2017 2016 Obligation to issue shares for acquisition of intangible asset $ - $ 131,527 $ 192,946 Shares issued for intangible assets $ 131,527 $ 401,432 $ - Intangible assets in accounts payable and accrued liabilities $ - $ 25,000 $ - Property, plant and equipment in accounts payable and accrued liabilities $ 34,402 $ - $ - Interest paid $ - $ - $ 1,040 Income taxes paid (recovered) $ (3,907 ) $ - $ 20,693

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2018
Statements Line Items
EARNINGS PER SHARE [Text Block]	13. EARNINGS PER SHARE The calculation of basic and diluted earnings (loss) per share for the relevant years is based on the December 31, December 31, December 31, 2018 2017 2016 Net income (loss) for the year $ 194,453 $ (5,015,911 ) $ (2,465,592 ) Basic weighted average number of common shares outstanding 47,117,369 46,848,053 46,215,861 Effect on dilutive securities: Options 334,275 - - Diluted weighted average number of common shares outstanding 47,451,644 46,848,053 46,215,861 Basic income (loss) per share $ 0.00 $ (0.11 ) $ (0.05 ) Diluted income (loss) per share $ 0.00 $ (0.11 ) $ (0.05 )

SIGNIFICANT CUSTOMERS

SIGNIFICANT CUSTOMERS	12 Months Ended
	Dec. 31, 2018
Statements Line Items
SIGNIFICANT CUSTOMERS [Text Block]	14. SIGNIFICANT CUSTOMERS The following table represents sales to individual customers exceeding 10% of the Company's annual revenues: December 31, December 31, December 31, 2018 2017 2016 Customer A $ 6,158,718 $ 2,934,404 $ 2,511,850 Customer B $ 1,524,550 $ 896,965 $ 2,107,426 The customers are major US and Canadian corporations who have displayed a pattern of consistent timely payment of amounts owing from sales. The Company is obligated to pay a 5% royalty from sales of their manway securement systems until 2023 in accordance with the original acquisition agreement. During the year ended December 31, 2018, there were revenues from sales of the manway securement systems totalling $13,301 (2017 -

EMPLOYEE BENEFITS

EMPLOYEE BENEFITS	12 Months Ended
	Dec. 31, 2018
Statements Line Items
EMPLOYEE BENEFITS [Text Block]	15. EMPLOYEE BENEFITS Total employee benefit expenses, including salary and wages, management compensation, share-based expense and benefits for the year ended December 31, 2018 amounted to $3,275,011 (2017 - $3,448,877; 2016 - $3,800,497).

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2018
Statements Line Items
SEGMENTED INFORMATION [Text Block]	16. SEGMENTED INFORMATION The Company operates in two business segments with operations and long-term assets in the United States and Canada. The two business segments include the design, production and distribution of various proprietary products for the rail sector and active suspension control system for no road vehicles. At December 31, 2018, long term assets of $946,426 (2017 - $1,044,771) relates to the active suspension control system located in Canada and $2,749,426 (2017 - $2,891,551) relates to the rail sector located in the United States. During the years ended December 31, 2018, 2017 and 2016 there was no revenue related to the active suspension control system.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Inventory [Policy Text Block]	(a) Inventory components include raw materials and supplies used to assemble valves and manway covers, as well as finished valves and manway covers. All inventories are recorded at the lower of cost on a weighted average basis and net realizable value. The stated value of all inventories includes purchase and assembly costs of all raw materials and supplies, and attributable overhead and amortization. A regular review is undertaken to determine the extent of any provision for
Intangible assets [Policy Text Block]	(b) 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 accumulated impairment losses, if any. 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 whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. A change in the expected useful life of 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 treated as changes in accounting estimates. Intangible assets with indefinite useful lives are not amortized, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. The Company amortizes intangible assets with finite lives on a straight-line basis over their estimated useful lives as follows: Patents - 5 years Amortization begins when the intangible asset is ready for use. Product and technology development costs, which meet the criteria for deferral and are expected to provide future economic benefits with reasonable certainty are deferred and amortized over the estimated life of the products or technology once commercialization
Property, plant and equipment [Policy Text Block]	(c) Property, plant and equipment are stated at Building - 4% declining-balance Production equipment - 20% declining-balance Vehicles - 30% declining-balance Leasehold improvements - 5 year straight-line Prototype - 2 year straight-line
Revenue recognition [Policy Text Block]	(d) The Company has adopted IFRS 15 Revenue from Contracts with Customers Revenues from the sale of pressure relief valves, manway securement systems and related products is recognised when all the performance obligations identified in the customer contract, typically consisting of a purchase order, are satisfied. The performance obligations in a typical purchase order are the manufacture of the pressure relief valve, manway securement system and related accessories and delivery of those The adoption of IFRS 15 did not have any impact on the consolidated financial statements or opening balances.
Impairment of long-lived assets [Policy Text Block]	(e) The Company's tangible and intangible assets are reviewed for any The recoverable amount is the greater of the asset's fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the assets. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash-generating unit to which the asset
Income taxes [Policy Text Block]	(f) (i) Income tax expense, consisting of current and deferred tax expense, is recognized in the consolidated statements of operations. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period-end, adjusted for amendments to tax payable with regard to previous Deferred tax assets and liabilities and the related deferred income tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income (loss) in the period that substantive enactment A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is reduced. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. (ii) Effective January 1, 2007, the state of Texas enacted an annual franchise tax known as the Texas margin tax, which is equal to 1% of the lesser of: (a) 70% of a taxable entity's revenue; and (b) 100% of total revenue less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation. A provision for the margin tax owing has been recorded in the consolidated statements of operations and comprehensive income (loss).
Foreign currency translation [Policy Text Block]	(g) The accounts of foreign balances and transactions are translated into USD as follows: (i) (ii) (iii) Gains and losses arising from translation of foreign currency are included in the determination of net income (loss).
Earnings per share [Policy Text Block]	(h) The Company presents basic earnings per share data for its common shares, calculated by dividing the earnings attributable to common shareholders of the Company by the weighted average number of shares outstanding during the period. The Company uses the treasury stock method for calculating diluted earnings per share. Under this method the dilutive effect on earnings per share is calculated on the use of the proceeds that could be obtained upon exercise of options, warrants and similar instruments. It assumes that the proceeds of such exercise would be used to purchase common shares at the average market price during the period. However, the calculation of diluted loss per share excludes the effects of various conversions and exercise of options and warrants that would be anti-
Share-based expense [Policy Text Block]	(i) The Company grants share options to acquire common shares of the Company to directors, officers, employees and consultants. The fair value of share-based expense to employees is measured at grant date, using the Black-Scholes option pricing model, and is recognized over the vesting period for employees using the graded vesting method. Fair value of share-based expenses for non-employees is recognized and measured at the date the goods or services are received based on the fair value of the goods or services received. If it is determined that the fair value of goods and services received cannot be reliably measured, the share-based expense is measured at the fair value of the equity instruments issued using the Black-Scholes option pricing For both employees and non-employees, the fair value of share-based expense is recognized on the consolidated statements of operations and comprehensive income (loss), with a corresponding increase in reserves. The amount recognized as expense is adjusted to reflect the number of share options expected to vest. Consideration received on the exercise of stock options is recorded in capital stock and the related share-based expense in reserves is transferred to capital
Capital stock [Policy Text Block]	(j) Proceeds from the exercise of stock options and warrants are recorded as capital stock in the amount for which the option or warrant enabled the holder to purchase a share in the Company. Any previously recorded share-based expense included in the share-based expenses reserve is transferred to capital stock on exercise of options. Capital stock issued for non-monetary consideration is valued at the closing market price at the date of issuance. The proceeds from the issuance of units are allocated between common shares and warrants based on the residual value method. Under this method, the proceeds are allocated first to capital stock based on the fair value of the common shares at the time the units are priced and any residual value is allocated to the warrants reserve. Consideration received for the exercise of warrants is recorded in capital stock, and any related amount recorded in warrants reserve is transferred to capital
Financial instruments [Policy Text Block]	(k) The Company has adopted IFRS 9 Financial Instruments Financial Instruments: Recognition and Measurement The Company has classified its financial instruments as follows under IFRS 9 compared to the Company's previous accounting policy under IAS 39: IAS 39 IFRS 9 Financial Assets Cash Fair value through profit or loss ("FVTPL") FVTPL Accounts receivable Loans and receivable at amortized cost Amortized cost Financial Liability Accounts payable and accrued liabilities Other financial liabilities at amortized cost Amortized cost (i) Initial recognition and measurement A financial asset is measured initially at fair value plus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. On initial recognition, a financial asset is classified as measured at amortized cost or fair value through profit or loss. A financial asset is measured at amortized cost if it meets the conditions that i) the asset is held within a business model whose objective is to hold assets to collect contractual cash flows, ii) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding, and iii) is not designated as fair value through profit or Subsequent measurement The subsequent measurement of financial assets depends on their classification as follows: Financial assets at fair value through profit or loss Financial assets measured at fair value through profit and loss are carried in the consolidated statements of financial position at fair value with changes in fair value therein, recognized in the consolidated statements of operations and comprehensive income (loss). Financial assets measured at amortized cost A financial asset is subsequently measured at amortized cost, using the effective interest method and net of any impairment allowance, if: • • (ii) A financial asset or, where applicable a part of a financial asset or part of a group of similar financial assets is derecognized when: • • (iii) Financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognized when it is extinguished, discharged, cancelled or when it expires. Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities subsequently measured at amortized cost. All interest-related charges are reported in profit or loss within interest expense, if applicable. (iv) The Company categorizes financial instruments measured at fair value at one of three levels according to the reliability of the inputs used to estimate fair values. The fair

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of intangible assets with indefinite useful life [Table Text Block]	Patents - 5 years
Disclosure of detailed information about estimated useful life or depreciation rate [Table Text Block]	Building - 4% declining-balance Production equipment - 20% declining-balance Vehicles - 30% declining-balance Leasehold improvements - 5 year straight-line Prototype - 2 year straight-line

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of detailed information about foreign currency risk [Table Text Block]	December 31, December 31, Cash $ 15,666 $ 15,882 Accounts receivable 46,979 32,976 Accounts payable (210,555 ) (80,000 ) $ (147,910 ) $ (31,142 )

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of detailed information about inventories [Table Text Block]	December 31, 2018 December 31, 2017 Finished goods $ 230,315 $ 256,185 Raw materials and supplies 3,438,086 3,724,058 $ 3,668,401 $ 3,980,243

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of detailed information about property, plant and equipment [Table Text Block]	Leasehold Production Cost Land Building Improvements Equipment Vehicles Prototype Total Balance, December 31, 2016 $ 12,588 $ 2,955,901 $ 43,715 $ 809,982 $ 57,782 $ - $ 3,879,938 Additions - - - - 33,336 - 33,336 Disposition - - - - (29,601 ) - (29,601 ) Balance, December 31, 2017 $ 12,558 $ 2,955,901 $ 43,715 $ 809,982 $ 61,517 $ - $ 3,883,673 Additions - - - - - 406,160 406,160 Disposition - - - - (61,517 ) - (61,517 ) Balance, December 31, 2018 $ 12,558 $ 2,955,901 $ 43,715 $ 809,982 $ - $ 406,160 $ 4,228,316 Accumulated Amortization Balance, December 31, 2016 $ - $ 303,959 $ 30,228 $ 328,334 $ 22,925 $ - $ 685,446 Amortization - 106,078 2,696 96,330 1,577 - 206,681 Balance, December 31, 2017 $ - $ 410,037 $ 32,924 $ 424,664 $ 24,502 $ - $ 892,127 Amortization - 106,080 2,698 96,327 1,877 67,693 274,675 Disposition - - - - (26,379 ) - (26,379 ) Balance, December 31, 2018 $ - $ 516,117 $ 35,622 $ 520,991 $ - $ 67,693 $ 1,140,423 Carrying Value December 31, 2017 $ 12,558 $ 2,545,864 $ 10,791 $ 385,318 $ 37,015 $ - $ 2,991,546 December 31, 2018 $ 12,558 $ 2,439,784 $ 8,093 $ 288,991 $ - $ 338,467 $ 3,087,893

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of detailed information about intangible assets [Table Text Block]	Product Development Cost Patent Rights Costs Total Balance, December 31, 2016 $ 40,840 $ 282,946 $ - $ 323,786 Additions - 390,013 328,010 718,023 Balance, December 31, 2017 40,840 672,959 328,010 1,041,809 Impairment - - (328,010 ) (328,010 ) Balance, December 31, 2018 $ 40,840 $ 672,959 $ - $ 713,799 Accumulated Amortization Balance, December 31, 2016 $ 24,473 $ 65,000 $ - $ 89,473 Amortization 7,560 - - 7,560 Balance, December 31, 2017 32,033 65,000 - 97,033 Amortization 8,807 - - 8,807 Balance, December 31, 2018 $ 40,840 $ 65,000 $ - $ 105,840 Carrying Value December 31, 2017 $ 8,807 $ 607,959 $ 328,010 $ 944,776 December 31, 2018 $ - $ 607,959 $ - $ 607,959

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of number and weighted average remaining contractual life of outstanding share options [Table Text Block]	Exercise Year Ended Year Ended Price Expiry December 31, December 31, Date 2017 Granted Exercised Expired 2018 $0.30(USD) November 28, 2022 825,000 - 8,334 (66,666 ) 750,000 $0.90(USD) July 6, 2022 50,000 - - - 50,000 $0.70(CAD) October 7, 2019 28,571 - - - 28,571 $6.85(CAD) November 14, 2019 100,000 - - - 100,000 $1.30(USD) August 18, 2021 1,325,000 - - (150,000 ) 1,175,000 $0.50(USD) August 20, 2023 - 750,000 - - 750,000 $0.57(USD) April 17, 2023 - 200,000 - - 200,000 Total outstanding 2,328,571 950,000 (8,334 ) (216,666 ) 3,053,571 Total exercisable 845,238 1,353,571 Exercise Year Ended Year Ended Price Expiry December 31, December 31, Date 2016 Granted Exercised Expired 2017 $1.45(USD) March 31, 2017 670,000 - - (670,000 ) - $2.12(USD) August 25, 2017 400,000 - - (400,000 ) - $0.70(CAD) October 7, 2019 28,571 - - - 28,571 $6.85(CAD) November 14, 2019 100,000 - - - 100,000 $1.30(USD) August 18, 2021 1,325,000 - - - 1,325,000 $0.90(USD) July 6, 2022 - 50,000 - - 50,000 $0.30(USD) November 28, 2022 - 825,000 - - 825,000 Total outstanding 2,523,571 875,000 - (1,070,000 ) 2,328,571 Total exercisable 1,198,571 845,238
Disclosure of number and weighted average exercise prices of share options [Table Text Block]	Weighted Average Exercise Number Price Outstanding, December 31, 2016 2,523,571 $ 1.61 Granted 875,000 $ 0.33 Expired (1,070,000 ) $ 1.70 Outstanding, December 31, 2017 2,328,571 $ 1.11 Granted 950,000 $ 0.51 Exercised (8,334 ) $ 0.30 Expired (216,666 ) $ 0.99 Outstanding, December 31, 2018 3,053,571 $ 0.92
Disclosure of detailed information about options, valuation assumptions [Table Text Block]	Year ended Year ended Year ended December 2018 December 2017 December 2016 Risk-free interest rate (average) 2.15% 1.56% 0.58% Estimated volatility (average) 66.56% 61.95% 64.76% Expected life in years 5.00 5.00 4.18 Expected dividend yield 0.00% 0.00% 0.00% Estimated forfeitures 0.00% 0.00% 0.00% Grant date fair value per option $ 0.29 $ 0.17 $ 0.63

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of information about key management personnel [Table Text Block]	December 31, December 31, December 31, 2018 2017 2016 Management compensation $ 540,535 $ 544,014 $ 717,368 Management bonus * 70,035 - - Share-based expense ** 262,261 264,172 160,854 Directors' fees 73,000 67,000 66,000 $ 945,831 $ 875,186 $ 944,222

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of deferred taxes [Table Text Block]	December 2018 December 2017 Deferred income tax assets Non-capital loss carry-forwards $ 137,251 $ 372,616 Deferred income tax assets $ 137,251 $ 372,616 Deficiency (excess) of carrying value over tax value of property, plant and equipment $ (112,422 ) $ (154,043 ) Excess of carrying value over tax value of intangible assets (24,829 ) (218,573 ) Deferred income tax liability $ (137,251 ) $ (372,616 ) Net deferred tax asset (liability) $ - $ -
Disclosure of temporary difference, unused tax losses and unused tax credits [Table Text Block]	December 2018 December 2017 Excess of tax value over carrying value of mineral properties $ 12,708 $ 13,807 Non-capital losses carried forward 4,660,241 4,126,977 Unrealized foreign exchange gain - 115,642 Unrecognized deductible temporary differences $ 4,672,949 $ 4,256,426
Disclosure of detailed information about effective income tax expense recovery [Table Text Block]	December 2018 December 2017 December 2016 Income (loss) before income taxes $ (56,711 ) $ (5,166,207 ) $ (3,454,778 ) Statutory income tax rate 27.00% 26.00% 26.00% Income tax (benefit) expense computed at statutory tax rate (15,312 ) (1,343,214 ) (898,242 ) Items not deductible for income tax purposes 77,417 (100,626 ) 114,580 Under/(over) provision of taxes in prior years - - (824,607 ) Change in timing differences (80,965 ) 187,473 372,451 Impact on foreign exchange on tax assets and liabilities (90,212 ) 117,313 162,359 Difference between Canadian and foreign taxes 3,403 (464,959 ) (119,976 ) Effect of change in tax rates (42,564 ) - - Unused tax losses and tax offsets not recognized 148,233 1,431,580 (414,825 ) Income tax expense (recovery) - (172,433 ) (1,608,260 ) Penalties and interest included in income tax expense (recovery) (290,818 ) - 614,283 Texas margin tax and branch tax 39,654 22,137 4,791 Income tax expense (recovery) $ (251,164 ) $ (150,296 ) $ (989,186 )

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of detailed information about supplemental cash flow information [Table Text Block]	December 31, December 31, December 31, 2018 2017 2016 Obligation to issue shares for acquisition of intangible asset $ - $ 131,527 $ 192,946 Shares issued for intangible assets $ 131,527 $ 401,432 $ - Intangible assets in accounts payable and accrued liabilities $ - $ 25,000 $ - Property, plant and equipment in accounts payable and accrued liabilities $ 34,402 $ - $ - Interest paid $ - $ - $ 1,040 Income taxes paid (recovered) $ (3,907 ) $ - $ 20,693

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of earnings per share [Table Text Block]	December 31, December 31, December 31, 2018 2017 2016 Net income (loss) for the year $ 194,453 $ (5,015,911 ) $ (2,465,592 ) Basic weighted average number of common shares outstanding 47,117,369 46,848,053 46,215,861 Effect on dilutive securities: Options 334,275 - - Diluted weighted average number of common shares outstanding 47,451,644 46,848,053 46,215,861 Basic income (loss) per share $ 0.00 $ (0.11 ) $ (0.05 ) Diluted income (loss) per share $ 0.00 $ (0.11 ) $ (0.05 )

SIGNIFICANT CUSTOMERS (Tables)

SIGNIFICANT CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Disclosure of operating segments [Table Text Block]	December 31, December 31, December 31, 2018 2017 2016 Customer A $ 6,158,718 $ 2,934,404 $ 2,511,850 Customer B $ 1,524,550 $ 896,965 $ 2,107,426

NATURE OF OPERATIONS AND GOIN_2

NATURE OF OPERATIONS AND GOING CONCERN (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Accumulated deficit	$ 19,093,619	$ 19,288,072

BASIS OF PREPARATION (Narrative

BASIS OF PREPARATION (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Allowance for doubtful accounts	$ 27,653	$ 82,042

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018
Statements Line Items
Description of annual franchise tax known as the Texas margin tax	the Texas margin tax, which is equal to 1% of the lesser of: (a) 70% of a taxable entity's revenue; and (b) 100% of total revenue less, at the election of the taxpayer: (i) cost of goods sold; or (ii) compensation.

FINANCIAL INSTRUMENTS (Narrativ

FINANCIAL INSTRUMENTS (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statements Line Items
Cash	$ 1,246,244	$ 411,223	$ 2,312,279	$ 3,175,292
Accounts receivable	1,224,235	653,445
Allowance for doubtful accounts	27,653	82,042
Accounts payable and accrued liabilities (Note 10)	1,312,517	878,699
Credit risk [Member]
Statements Line Items
Cash	1,246,244	411,223
Accounts receivable	1,224,235	653,445
Allowance for doubtful accounts	27,653	82,042
Credit risk [Member] | Customer A [Member]
Statements Line Items
Accounts receivable	271,564	94,114
Credit risk [Member] | Customer B [Member]
Statements Line Items
Accounts receivable	161,556	78,306
Credit risk [Member] | Customer C [Member]
Statements Line Items
Accounts receivable		150,000
Liquidity risk [Member]
Statements Line Items
Cash	1,246,244	411,223
Accounts payable and accrued liabilities (Note 10)	1,312,517	878,699
Trade accounts payable	1,222,982	833,437
Current payables to related parties	$ 89,535	$ 45,262
Currency risk [Member]
Statements Line Items
Sensitivity analysis, confidence interval	14.00%	14.00%
Value at risk	$ 20,700	$ 4,400

INVENTORY (Narrative) (Details)

INVENTORY (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Write-off of inventory	$ 26,031	$ 668,383
Inventory write-off	(26,031)	(197,729)
Cost of Goods Sold [Member]
Statements Line Items
Direct material costs recognized as expense	5,974,854	3,376,123	$ 4,642,761
Inventory write-off		470,654
General and Administrative Expenses [Member]
Statements Line Items
Inventory write-off	$ 26,031	$ 197,729

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Included in cost of goods sold [Member]
Statements Line Items
Amortization related to property, plant and equipment	$ 179,645	$ 186,892	$ 230,002
Included in expenses [Member]
Statements Line Items
Amortization related to property, plant and equipment	21,435	9,528
Included in research [Member]
Statements Line Items
Amortization related to property, plant and equipment	67,693
Included in inventory [Member]
Statements Line Items
Amortization related to property, plant and equipment	$ 5,902	$ 10,261	$ 8,337

INTANGIBLE ASSETS (Narrative) (

INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2010
Statements Line Items
Sales royalty	5.00%
Acquisition costs			$ 217,946
Payments for intangible assets		$ 353,010	25,000
Common shares issued to acquire intangible assets		250,000
Common shares issued to acquire intangible assets, value		$ 192,946
Consulting agreement, fee per month	$ 10,000
Consulting agreement, royalty on net sales	2.50%
Payments for consulting agreement, further consideration		$ 75,000
Shares issued for consulting agreement, further consideration		750,000
Intangible assets (Note 8)	$ 607,959	$ 944,776
Impairment of intangible assets	328,010
Product Development costs [Member]
Statements Line Items
Intangible assets (Note 8)	0	328,010	$ 0
Impairment of intangible assets	328,010
Manway securement systems [Member]
Statements Line Items
Sales royalty				5.00%
On the filing of the first new patent application related to the Products [Member]
Statements Line Items
Payments for consulting agreement, further consideration		$ 25,000
Shares issued for consulting agreement, further consideration		250,000
Fair value of common shares		$ 208,486
On the successful completion of a commercially viable production prototype for the first Product [Member]
Statements Line Items
Payments for consulting agreement, further consideration	$ 25,000
Shares issued for consulting agreement, further consideration	250,000
Fair value of common shares		$ 131,527
On the completion of the sale of the first ten commercial vehicles incorporating the Products [Member]
Statements Line Items
Payments for consulting agreement, further consideration	$ 25,000
Shares issued for consulting agreement, further consideration	250,000

CAPITAL STOCK (Narrative) (Deta

CAPITAL STOCK (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Year$ / sharesshares	Dec. 31, 2017USD ($)Yearshares	Dec. 31, 2016USD ($)shares
Statements Line Items
Proceeds from exercise of options	$ 2,500
Exercise of options	$ (2,500)		$ (152,126)
Common shares issued to acquire intangible assets | shares		250,000
Common shares issued to acquire intangible assets, value		$ 192,946
Description of stock option plan	Under the Plan, the Company is authorized to issue options to purchase an aggregate of up to 10% of the Company's issued and outstanding common shares.
Weighted average remaining contractual life of outstanding share options | Year	3.49	4.01
Weighted average share price of share options exercised in share-based payment arrangement | $ / shares	$ 0.64
Share-based expense	$ 403,548	$ 469,187	$ 285,745
Technology development agreement [Member]
Statements Line Items
Common shares issued to acquire intangible assets | shares	250,000	250,000
Common shares issued to acquire intangible assets, value	$ 131,527	$ 192,946
After achieving the second milestone of the technology development agreement [Member]
Statements Line Items
Common shares issued to acquire intangible assets | shares		250,000
Common shares issued to acquire intangible assets, value		$ 208,486
Class A, convertible, voting, preferred shares [Member]
Statements Line Items
Number of shares authorised | shares	5,000,000
Capital Stock [Member]
Statements Line Items
Exercise of options (Shares) | shares	8,334		340,000
Exercise of options	$ (3,763)		$ (314,680)
Reserves [Member]
Statements Line Items
Exercise of options	1,263		162,554
Share-based expense	$ 403,548	$ 469,187	$ 285,745

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Amounts payable, related party transactions	$ 89,535	$ 45,262
Directors' fees [Member]
Statements Line Items
Amounts payable, related party transactions	19,500	16,500
Reimbursement of expenses to a director [Member]
Statements Line Items
Amounts payable, related party transactions	$ 70,035	$ 28,762

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statements Line Items
Income taxes payable (Note 11)	$ 466,739	$ 721,267		$ 2,004,272
Decrease in Income tax payable			$ 1,170,105
Non-capital losses in the US that may be applied against future taxable income	$ 6,160,000
Statutory income tax rate	27.00%	26.00%	26.00%

SIGNIFICANT CUSTOMERS (Narrativ

SIGNIFICANT CUSTOMERS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Sales royalty	5.00%
Revenue from manway securement systems	$ 13,301	$ 183,337

EMPLOYEE BENEFITS (Narrative) (

EMPLOYEE BENEFITS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Employee benefits expenses	$ 3,275,011	$ 3,448,877	$ 3,800,497

SEGMENTED INFORMATION (Narrativ

SEGMENTED INFORMATION (Narrative) (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CANADA
Statements Line Items
Long-term assets	$ 946,426	$ 1,044,771
UNITED STATES
Statements Line Items
Long-term assets	$ 2,749,426	$ 2,891,551

Disclosure of intangible assets

Disclosure of intangible assets with indefinite useful life (Details)	12 Months Ended
	Dec. 31, 2018
Patents [Member]
Statements Line Items
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Rights [Member]
Statements Line Items
Useful lives or amortisation rates, intangible assets other than goodwill	2 years

Disclosure of detailed informat

Disclosure of detailed information about estimated useful life or depreciation rate (Details)	12 Months Ended
	Dec. 31, 2018
Building [Member]
Statements Line Items
Useful lives or depreciation rates, property, plant and equipment	4% declining-balance
Leasehold improvements [Member]
Statements Line Items
Useful lives or depreciation rates, property, plant and equipment	5 year straight-line
Production equipment [Member]
Statements Line Items
Useful lives or depreciation rates, property, plant and equipment	20% declining-balance
Vehicles [Member]
Statements Line Items
Useful lives or depreciation rates, property, plant and equipment	30% declining-balance
Prototype [Member]
Statements Line Items
Useful lives or depreciation rates, property, plant and equipment	2 year straight-line

Disclosure of detailed inform_2

Disclosure of detailed information about foreign currency risk (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statements Line Items
Cash	$ 1,246,244	$ 411,223	$ 2,312,279	$ 3,175,292
Accounts receivable	1,224,235	653,445
Accounts payable	(1,312,517)	(878,699)
Amounts held in CAD [Member]
Statements Line Items
Cash	15,666	15,882
Accounts receivable	46,979	32,976
Accounts payable	(210,555)	(80,000)
Net assets (liabilities)	$ (147,910)	$ (31,142)

Disclosure of detailed inform_3

Disclosure of detailed information about inventories (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Finished goods	$ 230,315	$ 256,185
Raw materials and supplies	3,438,086	3,724,058
Inventory (Notes 6 and 7)	$ 3,668,401	$ 3,980,243

Disclosure of detailed inform_4

Disclosure of detailed information about property, plant and equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Property, plant and equipment at beginning of period	$ 2,991,546
Property, plant and equipment at end of period	3,087,893	$ 2,991,546
Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	3,883,673	3,879,938
Additions	406,160	33,336
Disposition	(61,517)	(29,601)
Property, plant and equipment at end of period	4,228,316	3,883,673
Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	892,127	685,446
Amortization	274,675	206,681
Disposition	(26,379)
Property, plant and equipment at end of period	1,140,423	892,127
Land [Member]
Statements Line Items
Property, plant and equipment at beginning of period	12,558
Property, plant and equipment at end of period	12,558	12,558
Land [Member] | Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	12,558	12,588
Additions	0	0
Disposition	0	0
Property, plant and equipment at end of period	12,558	12,558
Land [Member] | Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	0	0
Amortization	0	0
Disposition	0
Property, plant and equipment at end of period	0	0
Building [Member]
Statements Line Items
Property, plant and equipment at beginning of period	2,545,864
Property, plant and equipment at end of period	2,439,784	2,545,864
Building [Member] | Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	2,955,901	2,955,901
Additions	0	0
Disposition	0	0
Property, plant and equipment at end of period	2,955,901	2,955,901
Building [Member] | Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	410,037	303,959
Amortization	106,080	106,078
Disposition	0
Property, plant and equipment at end of period	516,117	410,037
Leasehold improvements [Member]
Statements Line Items
Property, plant and equipment at beginning of period	10,791
Property, plant and equipment at end of period	8,093	10,791
Leasehold improvements [Member] | Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	43,715	43,715
Additions	0	0
Disposition	0	0
Property, plant and equipment at end of period	43,715	43,715
Leasehold improvements [Member] | Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	32,924	30,228
Amortization	2,698	2,696
Disposition	0
Property, plant and equipment at end of period	35,622	32,924
Production equipment [Member]
Statements Line Items
Property, plant and equipment at beginning of period	385,318
Property, plant and equipment at end of period	288,991	385,318
Production equipment [Member] | Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	809,982	809,982
Additions	0	0
Disposition	0	0
Property, plant and equipment at end of period	809,982	809,982
Production equipment [Member] | Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	424,664	328,334
Amortization	96,327	96,330
Disposition	0
Property, plant and equipment at end of period	520,991	424,664
Vehicles [Member]
Statements Line Items
Property, plant and equipment at beginning of period	37,015
Property, plant and equipment at end of period	0	37,015
Vehicles [Member] | Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	61,517	57,782
Additions	0	33,336
Disposition	(61,517)	(29,601)
Property, plant and equipment at end of period	0	61,517
Vehicles [Member] | Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	24,502	22,925
Amortization	1,877	1,577
Disposition	(26,379)
Property, plant and equipment at end of period	0	24,502
Prototype [Member]
Statements Line Items
Property, plant and equipment at beginning of period	0
Property, plant and equipment at end of period	338,467	0
Prototype [Member] | Cost [Member]
Statements Line Items
Property, plant and equipment at beginning of period	0	0
Additions	406,160	0
Disposition	0	0
Property, plant and equipment at end of period	406,160	0
Prototype [Member] | Accumulated amortization [Member]
Statements Line Items
Property, plant and equipment at beginning of period	0	0
Amortization	67,693	0
Disposition	0
Property, plant and equipment at end of period	$ 67,693	$ 0

Disclosure of detailed inform_5

Disclosure of detailed information about intangible assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Intangible assets at beginning of period	$ 944,776
Impairment	(328,010)
Additions			$ 217,946
Intangible assets at end of period	607,959	$ 944,776
Cost [Member]
Statements Line Items
Intangible assets at beginning of period	1,041,809	323,786
Impairment	(328,010)
Additions		718,023
Intangible assets at end of period	713,799	1,041,809	323,786
Accumulated amortization [Member]
Statements Line Items
Intangible assets at beginning of period	97,033	89,473
Amortization	8,807	7,560
Intangible assets at end of period	105,840	97,033	89,473
Patents [Member]
Statements Line Items
Intangible assets at beginning of period	8,807
Intangible assets at end of period	0	8,807
Patents [Member] | Cost [Member]
Statements Line Items
Intangible assets at beginning of period	40,840	40,840
Impairment	0
Additions		0
Intangible assets at end of period	40,840	40,840	40,840
Patents [Member] | Accumulated amortization [Member]
Statements Line Items
Intangible assets at beginning of period	32,033	24,473
Amortization	8,807	7,560
Intangible assets at end of period	40,840	32,033	24,473
Rights [Member]
Statements Line Items
Intangible assets at beginning of period	607,959
Intangible assets at end of period	607,959	607,959
Rights [Member] | Cost [Member]
Statements Line Items
Intangible assets at beginning of period	672,959	282,946
Impairment	0
Additions		390,013
Intangible assets at end of period	672,959	672,959	282,946
Rights [Member] | Accumulated amortization [Member]
Statements Line Items
Intangible assets at beginning of period	65,000	65,000
Amortization	0	0
Intangible assets at end of period	65,000	65,000	65,000
Product Development costs [Member]
Statements Line Items
Intangible assets at beginning of period	328,010	0
Impairment	(328,010)
Intangible assets at end of period	0	328,010	0
Product Development costs [Member] | Cost [Member]
Statements Line Items
Intangible assets at beginning of period	328,010	0
Impairment	(328,010)
Additions		328,010
Intangible assets at end of period	0	328,010	0
Product Development costs [Member] | Accumulated amortization [Member]
Statements Line Items
Intangible assets at beginning of period	0	0
Amortization	0	0
Intangible assets at end of period	$ 0	$ 0	$ 0

Disclosure of number and weight

Disclosure of number and weighted average remaining contractual life of outstanding share options (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Share	Dec. 31, 2017USD ($)Share	Dec. 31, 2018CAD ($)	Dec. 31, 2017CAD ($)
Statements Line Items
Total outstanding, beginning of period	2,328,571	2,523,571
Granted	950,000	875,000
Exercised	(8,334)	0
Expired	(216,666)	(1,070,000)
Total outstanding, end of period	3,053,571	2,328,571
Total exercisable, beginning of period	845,238	1,198,571
Total exercisable, end of period	1,353,571	845,238
Expire March 31, 2017 [Member]
Statements Line Items
Exercise Price | $		$ 1.45
Total outstanding, beginning of period	0	670,000
Granted		0
Exercised		0
Expired		(670,000)
Total outstanding, end of period		0
Expire August 25, 2017 [Member]
Statements Line Items
Exercise Price | $		$ 2.12
Total outstanding, beginning of period	0	400,000
Granted		0
Exercised		0
Expired		(400,000)
Total outstanding, end of period		0
Expire October 7, 2019 [Member]
Statements Line Items
Exercise Price | $			$ 0.70	$ 0.70
Total outstanding, beginning of period	28,571	28,571
Granted	0	0
Exercised	0	0
Expired	0	0
Total outstanding, end of period	28,571	28,571
Expire November 14, 2019 [Member]
Statements Line Items
Exercise Price | $			$ 6.85	$ 6.85
Total outstanding, beginning of period	100,000	100,000
Granted	0	0
Exercised	0	0
Expired	0	0
Total outstanding, end of period	100,000	100,000
Expire August 18, 2021 [Member]
Statements Line Items
Exercise Price | $	$ 1.30	$ 1.30
Total outstanding, beginning of period	1,325,000	1,325,000
Granted	0	0
Exercised	0	0
Expired	(150,000)	0
Total outstanding, end of period	1,175,000	1,325,000
Expire July 6, 2022 [Member]
Statements Line Items
Exercise Price | $	$ 0.90	$ 0.90
Total outstanding, beginning of period	50,000	0
Granted	0	50,000
Exercised	0	0
Expired	0	0
Total outstanding, end of period	50,000	50,000
Expire November 28, 2022 [Member]
Statements Line Items
Exercise Price | $	$ 0.30	$ 0.30
Total outstanding, beginning of period	825,000	0
Granted	0	825,000
Exercised	(8,334)	0
Expired	(66,666)	0
Total outstanding, end of period	750,000	825,000
Expire August 20, 2023
Statements Line Items
Exercise Price | $	$ 0.50
Total outstanding, beginning of period	0
Granted	750,000
Exercised	0
Expired	0
Total outstanding, end of period	750,000	0
Expire April 17, 2023
Statements Line Items
Exercise Price | $	$ 0.57
Total outstanding, beginning of period	0
Granted	200,000
Exercised	0
Expired	0
Total outstanding, end of period	200,000	0

Disclosure of number and weig_2

Disclosure of number and weighted average exercise prices of share options (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Share	Dec. 31, 2017USD ($)Share
Statements Line Items
Total outstanding, beginning of period | Share	2,328,571	2,523,571
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period | $	$ 1.11	$ 1.61
Granted | Share	950,000	875,000
Weighted average exercise price of share options granted in share-based payment arrangement | $	$ 0.51	$ 0.33
Number of share options exercised in share-based payment arrangement | Share	(8,334)	0
Weighted average exercise price of share options exercised in share-based payment arrangement | $	$ 0.30
Number of share options expired in share-based payment arrangement | Share	(216,666)	(1,070,000)
Weighted average exercise price of share options expired in share-based payment arrangement | $	$ 0.99	$ 1.70
Total outstanding, end of period | Share	3,053,571	2,328,571
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period | $	$ 0.92	$ 1.11

Disclosure of detailed inform_6

Disclosure of detailed information about options, valuation assumptions (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Year	Dec. 31, 2017USD ($)Year	Dec. 31, 2016USD ($)Year
Statements Line Items
Risk-free interest rate (average)	2.15%	1.56%	0.58%
Estimated volatility (average)	66.56%	61.95%	64.76%
Expected life in years | Year	5	5	4.18
Expected dividend yield	0.00%	0.00%	0.00%
Estimated forfeitures	0.00%	0.00%	0.00%
Grant date fair value per option | $	$ 0.29	$ 0.17	$ 0.63

Disclosure of information about

Disclosure of information about key management personnel (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Management Compensation	$ 540,535	$ 544,014	$ 717,368
Management bonus	70,035	0	0
Share-based expense	262,261	264,172	160,854
Directors' fees	73,000	67,000	66,000
Total remuneration	$ 945,831	$ 875,186	$ 944,222

Disclosure of deferred taxes (D

Disclosure of deferred taxes (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Non-capital loss carry-forwards	$ 137,251	$ 372,616
Deferred income tax assets	137,251	372,616
Deferred income tax liability	(137,251)	(372,616)
Net deferred tax asset (liability)	0	0
Deficiency (excess) of carrying value over tax value of property, plant and equipment [Member]
Statements Line Items
Net deferred tax asset (liability)	(112,422)	(154,043)
Excess of carrying value over tax value of intangible assets [Member]
Statements Line Items
Net deferred tax asset (liability)	$ (24,829)	$ (218,573)

Disclosure of temporary differe

Disclosure of temporary difference, unused tax losses and unused tax credits (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statements Line Items
Unrecognized deductible temporary differences	$ 4,672,949	$ 4,256,426
Excess of tax value over carrying value of mineral properties [Member]
Statements Line Items
Unrecognized deductible temporary differences	12,708	13,807
Non-capital losses carried forward [Member]
Statements Line Items
Unrecognized deductible temporary differences	4,660,241	4,126,977
Unrealized foreign exchange gain [Member]
Statements Line Items
Unrecognized deductible temporary differences	$ 0	$ 115,642

Disclosure of detailed inform_7

Disclosure of detailed information about effective income tax expense recovery (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Income (loss) before income taxes	$ (56,711)	$ (5,166,207)	$ (3,454,778)
Statutory income tax rate	27.00%	26.00%	26.00%
Income tax (benefit) expense computed at statutory tax rate	$ (15,312)	$ (1,343,214)	$ (898,242)
Items not deductible for income tax purposes	77,417	(100,626)	114,580
Under/(over) provision of taxes in prior years	0	0	(824,607)
Change in timing differences	(80,965)	187,473	372,451
Impact on foreign exchange on tax assets and liabilities	(90,212)	117,313	162,359
Difference between Canadian and foreign taxes	3,403	(464,959)	(119,976)
Effect of change in tax rates	(42,564)	0	0
Unused tax losses and tax offsets not recognized	148,233	1,431,580	(414,825)
Income tax expense (recovery)	0	(172,433)	(1,608,260)
Penalties and interest included in income tax expense (recovery)	(290,818)	0	614,283
Texas margin tax and branch tax	39,654	22,137	4,791
Income tax expense (recovery)	$ (251,164)	$ (150,296)	$ (989,186)

Disclosure of detailed inform_8

Disclosure of detailed information about supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Obligation to issue shares for acquisition of intangible asset	$ 0	$ 131,527	$ 192,946
Shares issued for intangible assets	131,527	401,432	0
Intangible assets in accounts payable and accrued liabilities	0	25,000	0
Property, plant and equipment in accounts payable and accrued liabilities	34,402	0	0
Interest paid	0	0	1,040
Income taxes paid (recovered)	$ (3,907)	$ 0	$ 20,693

Disclosure of earnings per shar

Disclosure of earnings per share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Net income (loss) for the year	$ 194,453	$ (5,015,911)	$ (2,465,592)
Basic weighted average number of common shares outstanding	47,117,369	46,848,053	46,215,861
Effect on dilutive securities Options	334,275	0	0
Diluted weighted average number of common shares outstanding	47,451,644	46,848,053	46,215,861
Basic income (loss) per share	$ 0	$ (0.11)	$ (0.05)
Diluted Income (Loss) Per Share (Note 13)	$ 0	$ (0.11)	$ (0.05)

Disclosure of operating segment

Disclosure of operating segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statements Line Items
Revenues	$ 12,716,596	$ 6,062,778	$ 8,077,143
Customer A [Member]
Statements Line Items
Revenues	6,158,718	2,934,404	2,511,850
Customer B [Member]
Statements Line Items
Revenues	$ 1,524,550	$ 896,965	$ 2,107,426