Everybody Loves Languages (LMDCF) 20-F 16 May 18 2017 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2017shares
Document Information [Line Items]
Entity Registrant Name	LINGO MEDIA CORP
Entity Central Index Key	1,177,167
Trading Symbol	lmdc
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)	35,529,162
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 327,434	$ 84,303
Accounts and grants receivable	970,467	3,044,928
Prepaid and other receivables	205,482	579,846
	1,503,383	3,709,077
Non-Current Assets
Long-term deposit		300,000
Property and equipment	30,689	27,488
Intangibles		3,000,009
Goodwill		139,618
TOTAL ASSETS	1,534,072	7,176,192
Current Liabilities
Accounts payable	488,636	273,750
Accrued liabilities	155,156	249,736
Lease inducement	36,526	57,673
Loans payable	300,000	150,000
	980,318	731,159
Equity
Share capital	21,914,722	21,914,722
Share-based payment reserve	3,792,678	3,421,165
Accumulated other comprehensive income	(303,447)	(302,037)
Deficit	(24,850,199)	(18,588,817)
TOTAL EQUITY	553,754	6,445,033
TOTAL LIABILITIES AND EQUITY	1,534,072	7,176,192
Commitments and contingency

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Revenue	$ 2,776,768	$ 3,195,221	$ 4,925,735
Expenses
Selling, general and administrative	1,368,153	1,364,736	1,059,703
Amortization – intangibles	1,051,928	1,003,485	721,720
Bad debt	732,254
Direct costs	225,618	385,384	382,871
Development costs	2,692,009
Share-based payments	371,513		151,038
Loss on acquisition	80,818
Impairment loss – goodwill	139,618
Impairment loss – intangible assets	1,948,082
Depreciation – property and equipment	6,644	7,297	8,579
Total Expenses	8,616,636	2,760,902	2,323,911
Income /(Loss) from Operations	(5,839,868)	434,319	2,601,824
Net Finance Charges
Interest expense	53,709	35,768	158,792
Foreign exchange loss (gain)	189,783	146,599	(399,314)
Profit / (Loss) Before Income Tax	(6,083,360)	251,952	2,842,346
Income tax expense	178,022	187,705	310,289
Net Profit / (Loss) for the Year	(6,261,382)	64,247	2,532,057
Other Comprehensive Income
Items that may be subsequently transferred to net profit (loss) exchange differences on translating foreign operations gain (loss)	(1,410)	60,173	(157,358)
Total Comprehensive Income (Loss)	$ (6,262,792)	$ 124,420	$ 2,374,699
Earnings (Loss) per Share
Basic (in CAD per share)	$ (0.18)	$ 0	$ 0.10
Diluted (in CAD per share)	$ (0.18)	$ 0	$ 0.09
Weighted Average Number of Common Shares Outstanding
Basic (in shares)	35,529,192	33,987,383	26,288,889
Diluted (in shares)	35,529,192	34,951,693	29,083,740

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - CAD ($)	Issued capital [member]	Reserve of share-based payments [member]	Warrants [member]	Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	Retained earnings [member]	Total
Balance (in shares) at Dec. 31, 2014	22,379,177
Balance at Dec. 31, 2014	$ 18,162,347	$ 2,578,380	$ 1,393,202	$ (204,852)	$ (21,185,121)	$ 743,956
Statement Line Items [Line Items]
Profit (loss) for the year					2,532,057	2,532,057
Other comprehensive income (loss)				(157,358)		(157,358)
Private Placement (in shares)	5,000,000
Private Placement	$ 500,000					500,000
Warrants issuance	$ (70,230)		70,230
Warrants exercise (in shares)	1,700,000
Warrants exercise	$ 236,300		(23,800)			212,500
Stock option exercise (in shares)	439,166
Stock option exercise	$ 98,971	(34,380)				64,591
Share-based payment charged to operations		151,038				151,038
Balance (in shares) at Dec. 31, 2015	29,518,343
Balance at Dec. 31, 2015	$ 18,927,388	2,695,038	1,439,632	(362,210)	(18,653,064)	4,046,784
Statement Line Items [Line Items]
Profit (loss) for the year					64,247	64,247
Other comprehensive income (loss)				60,173		60,173
Warrants exercise (in shares)	5,711,683
Warrants exercise	$ 2,904,840		(683,578)			2,221,262
Stock option exercise (in shares)	299,166
Stock option exercise	$ 82,494	(29,927)				52,567
Expired Warrant		756,054	(756,054)
Balance (in shares) at Dec. 31, 2016	35,529,192
Balance at Dec. 31, 2016	$ 21,914,722	3,421,165		(302,037)	(18,588,817)	6,445,033
Statement Line Items [Line Items]
Profit (loss) for the year					(6,261,382)	(6,261,382)
Other comprehensive income (loss)				(1,410)		(1,410)
Share-based payment charged to operations		371,513				371,513
Balance (in shares) at Dec. 31, 2017	35,529,192
Balance at Dec. 31, 2017	$ 21,914,722	$ 3,792,678		$ (303,447)	$ (24,850,199)	$ 553,754

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net Profit (Loss) for the Year	$ (6,261,382)	$ 64,247	$ 2,532,057
Adjustments to Net Profit (Loss) for Non-Cash Items:
Amortization – intangibles	1,051,928	1,003,485	721,720
Share-based payments	371,513		151,038
Unrealized foreign exchange loss (gain)	(1,410)	61,166	(166,109)
Interest accretion			41,167
Lease inducement	(21,147)	57,673
Bad debts	732,254
Long term deposit	300,000
Depreciation - property and equipment	6,644	7,297	8,579
Loss on asset acquisition	80,819
Impairment loss – intangible assets	1,948,082
Impairment loss – goodwill	139,618
Loss on disposition of property and equipment		2,670	954
Operating Profit (Loss) before Working Capital Changes	(1,653,081)	1,196,538	3,289,406
Working Capital Adjustments:
Accounts and grants receivable	1,429,133	(1,083,394)	(1,112,190)
Prepaid and other receivables	374,364	(91,692)	(403,083)
Accounts payable	28,867	22,777	100,339
Accrued liabilities	(94,580)	(105,458)	(334,821)
Cash Generated from (Used in) Operating Activities	84,702	(61,229)	1,539,651
CASH FLOWS FROM INVESTING ACTIVITIES
Long-term deposit		(300,000)
Cash (net) paid for acquisition	9,355
Expenditures on software, web development and content development costs	0	(1,798,687)	(2,071,440)
Purchase of property and equipment	(926)	(8,632)	(13,281)
Cash Used in Investing Activities	8,429	(2,107,319)	(2,084,721)
Share capital issued			500,000
Proceeds from stock option exercise		52,567	64,591
Proceeds from warrant exercise		2,221,262	212,500
Proceeds from loans	1,460,000	150,000	90,000
Repayment of loans	(1,310,000)	(580,000)	(390,000)
Cash Generated from Financing Activities	150,000	1,843,829	477,091
NET INCREASE (DECREASE) IN CASH	243,131	(324,719)	(67,979)
Cash at the Beginning of the Year	84,303	409,022	477,001
Cash at the End of the Year	$ 327,434	$ 84,303	$ 409,022

Note 1 - Corporate Information

Note 1 - Corporate Information	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of basis of consolidation [text block]	1. CORPORATE INFORMATION Lingo Media Corporation (“Lingo Media” or the “Company”) is a publicly listed company incorporated in Canada with limited liability under the legislation of the Province of Ontario and its shares are listed on the TSX Venture Exchange and inter-listed on the OTCQB Marketplace. The consolidated financial statements of the Company as at and for the year ended December 31, 2017 Speak2Me Lingo Media is an EdTech company that is ‘ Changing the way the world learns English two The head office, principal address and registered and records office of the Company is located at 151 703, M5S 1S4.

Note 2 - Basis of Preparation

Note 2 - Basis of Preparation	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of basis of preparation of financial statements [text block]	2. BASIS OF PREPARATION 2.1 Statement of compliance 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”) and interpretations of the IFRS Interpretations Committee (“IFRIC”). These consolidated financial statements were authorized by the Board of Directors on April 30, 2018. 2.2 Basis of measurement These consolidated financial statements have been prepared on the historical cost basis except as provided in note 4. 2.3 Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its wholly owned subsidiaries controlled by the Company (the “Group”). Control exists when the Company is exposed to, or has the rights to variable returns from its involvement with the entity and has the ability to affect these returns through its power over the entity. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Group obtains control, and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. All inter-group balances, transactions, unrealized gains and losses resulting from inter-group transactions and dividends are eliminated in full. 2.4 Functional and presentation currency The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Group. These consolidated financial statements are presented in Canadian Dollars, which is the Company’s functional currency. The functional currency of ELL Technologies Limited and Lingo Group Limited are United States Dollar (“USD”). All other subsidiaries’ functional currency is Canadian Dollar (“CAD”). The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21,

Note 3 - Significant Accounting

Note 3 - Significant Accounting Judgments, Estimates and Assumptions	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of accounting judgements and estimates [text block]	3. SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies, reported amounts of assets, liabilities and contingent liabilities, revenues and expenses at the date of the consolidated financial statements and during the reporting period. Estimates and assumptions are continuously evaluated and are based on management’s historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual outcomes can differ from these estimates. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and further periods if the review affects both current and future periods. Information about critical judgements and estimates in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: ● Determination of functional currency ● Determination of allowance for doubtful accounts ● Determination of the recoverability of the carrying value of intangibles and goodwill ● Recognition of internally developed intangibles ● Determination and recognition of long-term revenue contracts ● Recognition of government grant and grant receivable ● Recognition of deferred tax assets ● Valuation of share-based payments ● Recognition of provisions and contingent liabilities

Note 4 - Summary of Significant

Note 4 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 4.1 Revenue recognition Revenue from fee-based English language training and assessment services and licenses are recognized upon delivery based on the terms of the agreement and when the risk of ownership is transferred and collectability is reasonably assured. When the outcome of long-term service contracts cannot be reliably estimated, all contract related costs are expensed and revenues are recognized only to the extent that those costs are recoverable. When the uncertainties that prevented reliable estimation of the outcome of a contract no Revenue from royalty and licensing sales is recognized based on confirmation of finished products produced by the Company’s co-publishing partners and when collectability is reasonably assured. Royalty revenue from audiovisual products is recognized based on the confirmation of sales by its co-publishing partners, and when collectability is reasonably assured. Royalty revenues are not The Company does not 4.2 Comprehensive income (loss) Comprehensive income (loss) measures net profit for the period plus other comprehensive income. Other comprehensive income (loss) consists of changes in equity, such as changes to foreign currency translation adjustments of foreign operations during the period. Amounts reported as other comprehensive income are accumulated in a separate component of shareholders’ equity as accumulated other comprehensive income. 4.3 Property and equipment Property and equipment are initially recorded at cost. Depreciation is provided using methods outlined below at rates intended to depreciate the cost of assets over their estimated useful lives. Method Rate Computer and office equipment Declining balance 20 4.4 Software and web development costs The Company capitalizes all costs related to the development of its fee-based English Language Learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred. Capitalized development expenditure is stated at cost less accumulated amortization and impairment losses. The software and web development cost are being amortized on a straight-line basis over the useful life of the asset, which is estimated to be 3 4.5 Content development costs The Company capitalizes all costs related to content development of its fee-based English Language Learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on content development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred. Capitalized content development expenditure is stated at cost less accumulated amortization and impairment losses. The content development costs are being amortized on a straight-line basis over the useful life of the asset, which is estimated to be 5 4.6 Goodwill Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets of an acquired business. The Company measures goodwill as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the venture, less the net recognized amount (fair value) of the identifiable assets acquired and liabilities assumed, all measured as of the acquisition date. When the excess is negative, a bargain purchase gain is recognized immediately in net profit. The Company elects on a transaction-by-transaction basis whether to measure non-controlling interest at its fair value, or at its proportionate share of the recognized amount of the identifiable net assets, at the acquisition date. Transaction costs, other than those associated with the issue of debt or equity securities, that the Company incurs in connection with a business combination are expensed as incurred. 4.7 Government grants The Company receives government grants based on certain eligibility criteria for book publishing industry development in Canada. These government grants are recognized quarterly and are recorded as a reduction of general and administrative expenses to offset direct costs funded by the grant during the period in which the criteria to receive the grant is met. The Company records a liability for the repayment of the grants and a charge to operations in the period in which conditions arise that will cause the government grants to be repayable. 4.8 Current and deferred income taxes Income tax on the profit or loss for the periods presented comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. 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 regards to previous years. Deferred taxation is recognized using the liability method on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. However, the deferred taxation is not A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no Deferred income tax is provided on temporary differences arising on investments in subsidiaries, associates and joint ventures, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. 4.9 Foreign currency translation Foreign currency transactions are initially recorded in the functional currency at the transaction date exchange rate. At the balance sheet date, monetary assets and liabilities denominated in a foreign currency are translated into the functional currency at the reporting date exchange rate. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement of monetary items at year-end exchange rates are recognized in the income statement. Non-monetary items measured at historical cost are translated using the historical exchange rate. Non-monetary items measured at fair value are translated using the exchange rates at the date when fair value was determined. Financial statements of subsidiaries, affiliates and joint ventures for which the functional currency is not Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which in substance is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss). 4.10 Earnings (loss) per share Earnings (loss) per share is computed by dividing the earnings (loss) for the year by the weighted average number of common shares outstanding during the year, including contingently issuable shares which are included when the conditions necessary for issuance have been met. Diluted earnings per share is calculated in a similar manner, except that the weighted average number of common shares outstanding is increased to include potentially issuable common shares from the assumed exercise of common share purchase options and warrants, if dilutive. 4.11 Share-based compensation plan The share-based compensation plan allows the Company employees and consultants to acquire shares of the Company. The fair value of share-based payment awards granted is recognized as an employee or consultant expense with a corresponding increase in equity. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is measured at grant date and each tranche is recognized on a graded vesting basis over the period during which the share purchase options vest. The fair value of the share-based payment awards granted is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the awards were granted. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of awards, for which the related service and non-market vesting conditions are expected to be met. For equity-settled share-based payment transactions with non-employees, the Company measures the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably, in which cases, the Company measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted. 4.12 Financial instruments All financial instruments are recorded initially at fair value. In subsequent periods, all financial instruments are measured based on the classification adopted for the financial instrument: fair value through profit and loss (“FVTPL”); held to maturity; loans and receivables; and available for sale or other financial liability. Financial assets: FVTPL assets are subsequently measured at fair value with the change in the fair value recognized in net profit during the period. Loans and receivables are subsequently measured at amortized cost using the effective interest rate method. Financial liabilities: Other financial liabilities are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are costs that are directly attributable to a financial instrument’s origination, acquisition, issuance or assumption, are included in the fair value adjustment of the financial instrument. These costs are amortized over the life of the financial instrument. The Company has classified its financial instruments as follows: Financial Instrument Classification Cash FVTPL Accounts and grants receivable Loans and receivables Accounts payable Other financial liabilities Accrued liabilities Other financial liabilities Loans payable Other financial liabilities The Company’s financial instruments measured at fair value on the balance sheet consist of cash, which is measured at level 1 three Level 1: Level 2: not Level 3: 4.13 Impairment of long-lived assets The Company’s property and equipment and intangibles with finite lives are reviewed for an indication of impairment at each balance sheet date. The Company’s intangible assets that have an indefinite life or are not not An impairment loss, other than goodwill impairment, is reversed if there is an indication that there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not no Goodwill represents the excess of the cost of an acquisition over the fair value of the Company’s share of identifiable net assets of the acquired subsidiary at the date of acquisition. Goodwill is carried at cost less accumulated impairment losses. Goodwill is allocated to each cash generating unit (“CGU”) or group of CGUs that are expected to benefit from the related business combination. A group of CGUs represents the lowest level within the entity at which the goodwill is monitored for internal management purposes, which is not For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units (or groups of cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may first An impairment loss recognized for goodwill is not 4.14 Leases Leases are classified as either finance or operating. Leases that transfer substantially all of the risks and benefits of ownership of the leased asset to the Company are classified as finance leases. Finance leases are capitalized at the lease’s commencement at the lower of fair value of the leased asset and the present value of the minimum lease payments. Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rental payments, net of any incentives received from the lessor, are charged to earnings on a straight-line basis over the period of the lease. 4.15 Warrants From time to time, the Company may

Note 5 - Recent Accounting Pron

Note 5 - Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of changes in accounting policies [text block]	5. RECENT ACCOUNTING PRONOUNCEMENTS The following pronouncements issued by the IASB and interpretations published by IFRIC will become effective for annual periods beginning on or after January 1, 2018. Effective for periods beginning on or after January 1, 2018 IFRS 15 May 2014. not 15 11 18 13 15 18 31 IFRS 9 July 2014 39 9 39. 9 39 9. 39. Effective for periods beginning on or after January 1, 2019 IFRS 16, 17, 12 not not 16 January 1, 2019, 15, The Company has not may

Note 6 - Accounts and Grants Re

Note 6 - Accounts and Grants Receivable	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of trade and other receivables [text block]	6. ACCOUNTS AND GRANTS RECEIVABLE December 31, 201 7 December 31, 2016 Trade receivable $ 947,911 $ 3,023,081 Government grants receivable (Note 17) 22,556 21,847 $ 970,467 $ 3,044,928 As at December 31, 2017, $252,093 2016 $2,270,820 30 not

Note 7 - Property and Equipment

Note 7 - Property and Equipment	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of property, plant and equipment [text block]	7. PROPERTY AND EQUIPMENT Computer and office equipment Cost, January 1 , 2016 $ 188,421 Additions 8,632 Disposal (114,624 ) Effect of foreign exchange (1,716 ) Cost, December 31, 2016 $ 80,713 Additions 9,923 Disposal - Effect of foreign exchange (849 ) Cost, December 31, 201 7 $ 89,787 Accumulated depreciation, January 1 , 201 6 $ 159,542 Charge for the year 7,297 Disposal (117,294 ) Effect of foreign exchange 3,680 Accumulated depreciation, December 31, 2016 $ 53,225 Charge for the year 6,644 Disposal - Effect of foreign exchange (771 ) Accumulated depreciation, December 31, 201 7 $ 59,098 Net book value, December 31, 201 6 $ 27,488 Net book value, December 31, 201 7 $ 30,689

Note 8 - Intangibles

Note 8 - Intangibles	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of intangible assets [text block]	8. INTANGIBLES Software and Web Development Content Platform Content Development Total Cost, January 1 , 2016 $ 8,631,006 $ 1,477,112 $ 1,288,495 $ 11,396,613 Additions 613,162 - 1,185,525 1,798,687 Effect of foreign exchange (5,081 ) - - (5,081 ) Cost, December 31, 2016 9,239,087 1,477,112 2,474,020 13,190,219 Cost, December 31, 2017 $ 9,239,087 $ 1,477,112 $ 2,474,020 $ 13,190,219 Software and Web Development Content Platform Content Development Total Accumulated amortization, January 1, 2016 $ 7,622,225 $ 1,477,112 $ 91,532 $ 9,190,869 Charge for the year 611,865 - 391,620 1,003,485 Effect of foreign exchange (4,144 ) - - (4,144 ) Accumulated amortization December 31, 2016 8,229,946 1,477,112 483,152 10,190,210 Charge for the year 557,124 - 494,804 1,051,928 Impairment 452,018 - 1,496,064 1,948,082 Accumulated amortization December 31, 2017 $ 9,239,088 $ 1,477,112 $ 2,474,020 $ 13,190,219 Net book value, December 31, 2016 $ 1,009,142 $ - $ 1,990,868 $ 3,000,009 Net book value, December 31, 2017 $ - $ - $ - $ - The Company began commercial production and sale of its services and products during 2009. 2017, $Nil 2016 $1,798,687 five not three The Company previously capitalized all development costs related to its software web development, content platform, and content development through to December 31, 2016. December 31, 2017, not may not December 31, 2017 not December 31, 2017. 9

Note 9 - Goodwill

Note 9 - Goodwill	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of goodwill [text block]	9. GOODWILL On May 13, 2010, $1,385,000. $139,618. The recoverable amount of each CGU is based on a value in use computation. The cash flow forecasts employed for this computation are extracted from a budget document approved by the Board of Directors, and specifically exclude incremental profits and other cash flows stemming from future acquisitions. The 2018 five 2018 7% five 2017 2016 8% 2% no five 14.9% 2016 14.9% As a result of the Company’s annual impairment test, it was determined that impairment existed for the goodwill ascribed to the ELL Technologies CGU in 2017. $139,618 2017 2016 $nil 8 $1,948,082 2016 $nil December 31, 2017,

Note 10 - Acquisition

Note 10 - Acquisition	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of business combinations [text block]	10. ACQUISITION During 2017, $100 $80,918. $80,818.

Note 11 - Loans Payable

Note 11 - Loans Payable	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of borrowings [text block]	11. LOANS PAYABLE December 31, 20 17 December 31, 201 6 Loans payable, interest bearing at 8% per annum with monthly interest payments, due on April 30, 2017(i) - $ 150,000 Loans payable, interest bearing at 12% per annum with monthly interest payments, due on demand (ii) $ 300,000 - $ 300,000 $ 150,000 (i) The Company received an unsecured bridge loan in December 2016. $50,000 2015 $480,000 25. (ii) The Company received an unsecured loan in December 2017. $150,000 2016 $50,000 25.

Note 12 - Share Capital

Note 12 - Share Capital	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of share capital, reserves and other equity interest [text block]	12. SHARE CAPITAL a) Authorized Unlimited number of preference shares with no Unlimited number of common shares with no b) Common shares - Transactions: (i) On March 4, 2011, 2,500,000 $0.60 1,158,668 $2,195,200 one one one $0.75 September 4, 2012. July 5, 2011 $1.20 10 On August 23, 2012, 18 March 4, 2014 February 21, 2014, 2 March 4, 2016 2016, 600,000 $450,000, March 4, 2016. (ii) On May 11, 2011, 1,875,000 $0.60 $1,125,000 one one one $0.75 November 11, 2012. September 11, 2011 $1.20 10 On August 23, 2012, 18 May 11, 2014 February 21, 2014, 2 May 11, 2016 2016, 1,811,683 $1,358,762, May 11, 2016. (iii) On August 27, 2014, $880,000 September 8, 2015, September 8, 2010, one September 8, 2011, 2012 2013. 600,000 $0.10 (iv) On April 17, 2015, 5,000,000 $0.10 $500,000. one one one $0.125 April 17, 2016. 4 April 17, 2015. 400,000 $40,000. 2016, 3,300,000 $412,500, April 17, 2016. c) Stock options exercise In 2016, 299,166 one $0.13, $0.14, $0.24 $0.66 $52,567. $0.0674, $0.0721, $0.1443 $0.5174 $0.18. d) Warrants exercise In 2016, 5,711,683 one $0.125 $0.75 $2,221,262. $0.014, $0.241 $0.272. $0.39.

Note 13 - Share-based Payments

Note 13 - Share-based Payments	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of share-based payment arrangements [text block]	13. SHARE-BASED PAYMENTS In December 2011, “2011 2011 may 2011 4,108,635 1996 2000 2005 2009 The maximum number of common shares that may one 2011 5% The exercise price of each option cannot be less than the market price of the shares on the day immediately preceding the day of the grant less any permitted discount. The exercise period of the options granted cannot exceed 10 2011 not may, 2011 may Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (Years) Outstanding as at January 1, 2015 3,767,500 $ 0.48 2.53 Granted 400,000 0.47 1.43 Forfeited (100,833 ) 0.70 0.16 Expired (25,000 ) 0.20 - Exercised (439,166 ) 0.15 1.80 Outstanding as at January 1, 2016 3,602,501 $ 0.33 1.35 Granted 700,000 0.69 0.64 Expired (957,500 ) 0.81 0.60 Forfeited (1,000,000 ) 0.66 0.53 Exercised (299,166 ) 0.18 -0.80 Outstanding as at January 1, 201 7 2,045,835 $ 0.18 0.86 Granted 4,012,000 0.21 2.76 Expired (2,049,085 ) 0.18 - Forfeited (9,750 ) 0.24 2.34 Exercised - - - Outstanding as at December 31, 201 7 3,999,000 $ 0.21 2.77 Options exercisable as at December 31, 201 5 3,301,168 $ 0.39 Options exercisable as at December 31, 201 6 1,820,835 $ 0.19 Options exercisable as at December 31, 201 7 2,577,000 $ 0.21 The weighted average remaining contractual life for the stock options outstanding as at December 31, 2017 2.77 2016 0.86 2015 1.35 December 31, 2017 $0.20 $0.23 2016 $0.14 $0.24, 2015 $0.13 $1.70 2017 $0.12 2016 $0.26, 2015 $0.15 The vesting periods on the options granted in 2017 1,995,000 185,000 1,832,000 3 three 2016, nine 2015, The pricing model assumes the weighted average risk free interest rates of 1.39% 2016 0.44%, 2015 0.62% nil 2016 nil, 2015 nil 97% 2016 107%, 2015 52% 0% 2016 0% $0.20 2016 $0.70, 2015 $0.58 $0.21 2016 $0.69, 2015 $0.58 3 2016 1.57 2015 1.5

Note 14 - Warrants

Note 14 - Warrants	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of number and weighted average exercise prices of other equity instruments [text block]	14. WARRANTS The following summarizes the warrants outstanding: Weighted Average Remaining Contractual Life (Years) Number of Warrants Weighted Average Exercise Price Issued 0.30 5,000,000 0.125 Exercised (1,700,000 ) 0.125 December 31, 2015 8,833,668 0.125 Exercised (5,711,683 ) 0.39 Expired (3,121,985 ) 0.75 December 31, 2016 and December 31, 2017 - - During the year ended December 31, 2016, 600,000 $0.75 $450,000. December 31, 2016, 1,811,683 $0.75 $1,358,762. December 31, 2016, 3,300,000 $0.125 $412,500. The 5,000,000 2015 April 17, 2016.

Note 15 - Earnings (Loss) Per S

Note 15 - Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of earnings per share [text block]	15. EARNINGS (LOSS) PER SHARE The income and weighted average number of common shares used in the calculation of basic and diluted income (loss) per share for the years ended December 31, 2017, 2016, 2015 201 7 Number 2016 Number 2015 Number Weighted average number of common shares used as the denominator in calculating basic earnings per share 35,529,192 33,987,383 26,288,889 Adjustments for calculation of diluted earnings per share: Options - 814,609 1,521,831 Warrants - 149,701 1,273,020 Weighted average number of common shares and potential common shares used as the denominator in calculating diluted earnings per share 35,529,192 34,951,693 29,083,740 Basic earnings (loss) per share $ (0.18 ) $ 0.00 $ 0.10 Diluted earnings (loss) per share $ (0.18 ) $ 0.00 $ 0.09

Note 16 - Income Taxes

Note 16 - Income Taxes	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of income tax [text block]	16. INCOME TAXES The provision for income taxes reflects an effective income tax rate, which differs from the Canadian corporate income tax rate as follows: 201 7 2016 2015 Combined basic Canadian federal and provincial income tax rate 26.5 % 26.50 % 26.50 % Effective income tax taxes $ (1,659,267 ) $ 17,025 $ 753,222 Increase (decrease) resulting from change in the deferred tax assets not recognized 1,302,000 424,000 (693,585 ) Withholding tax 178,022 186,832 310,289 Non-deductible items 676,242 62,601 (11,204 ) Change in prior year estimates (318,975 ) (502,753 ) (48,433 ) $ 178,022 $ 187,705 $ 310,289 The tax effect of temporary differences representing deferred tax assets is as follows: 201 7 2016 Deferred tax assets: Loss carry forwards $ 6,307,000 $ 5,832,000 6,307,000 5,832,000 Deferred tax assets not recognized (6,306,000 ) (5,004,000 ) Deferred tax assets recognized 1,000 828,000 Intangibles - (832,000 ) Property and equipment 1,000 4,000 Net deferred tax assets $ - $ - Deferred tax assets and liabilities will be impacted by changes in tax laws and rates. The effects of these changes are not not Management considers projected taxable income, uncertainties related to the industry in which the Company operates and tax planning strategies in making this assessment. The Company has not At December 31, 2017, $21,653,000. 2026 407,000 2027 895,000 2028 2,163,000 2029 2,991,000 2030 4,356,000 2031 4,646,000 2032 1,188,000 2033 806,000 2034 436,000 2035 1,000 2036 850,000 2037 2,914,000 $ 21,653,000 The Company also has capital losses of $1,339,000 $2,000,000

Note 17 - Government Grants

Note 17 - Government Grants	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of government grants [text block]	17. GOVERNMENT GRANTS Included as a reduction of selling, general and administrative expenses are government grants of $232,413 2016 $229,694, 2015 $211,729 $22,556 2016 $21,847, 2015 $20,273 One government grant for the print-based English language learning segment is repayable in the event that the segment’s annual net income before tax for the current year and the previous two 15 2017 2016, not no One grant, relating to the Company’s “Development of Comprehensive, Interactive Phonetic English Learning Solution” project, is repayable semi-annually at a royalty rate of 2.5% 100% No 2017, 2016 2015 no

Note 18 - Financial Instruments

Note 18 - Financial Instruments	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	18. FINANCIAL INSTRUMENTS a. Fair values The carrying value of cash and accounts and grants receivable, approximates their fair value due to the liquidity of these instruments. The carrying values of accounts payables and accrued liabilities and loans payables approximate their fair value due to the requirement to extinguish the liabilities on demand or payable within a year. b. Financial risk management objectives and policies The financial risk arising from the Company’s operations are currency risk, liquidity risk and credit risk. These risks arise from the normal course of operations and all transactions undertaken are to support the Group’s ability to continue as a going concern. The risks associated with these financial instruments and the policies on how to mitigate these risks are as follows: c. Foreign currency risk Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company’s exposure to the risk of changes in foreign exchange rates relates primarily to the Company’s monetary assets and liabilities denominated in currencies other than the Canadian Dollar and the Company’s net investments in foreign subsidiaries. The Company operates internationally and is exposed to foreign exchange risk as certain expenditures are denominated in non-Canadian Dollar currencies. The Company has been exposed to this fluctuation and has not A 10% $67,000 2016 $294,858 10% December 31, 2017 December 31, 2017 US Denominated USD Cash 122,319 Accounts receivable 518,999 Accounts payable 104,225 The carrying values and the exposure to other denominated monetary assets and liabilities as of December 31, 2016 US Denominated China Denominated USD RMB Cash 17,652 1,786 Accounts receivable 2,267,036 - Accounts payable 88,352 - d. Liquidity Risk The Company manages its liquidity risk by preparing and monitoring forecasts of cash expenditures to ensure that it will have sufficient liquidity to meet liabilities when due. The Company’s accounts payable and accrued liabilities generally have maturities of less than 90 December 31, 2017, $327,434 2016 $84,303 $970,467 2016 $3,044,928 $980,318 2016 $731,159 e. Credit Risk Credit risk refers to the risk that one December 31, 2017, $970,467 2016 $3,044,928 not 1

Note 19 - Major Customer

Note 19 - Major Customer	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of major customers [text block]	19. MAJOR CUSTOMER The Company had sales to a major customer in 2017 2016, 59% 2016 54%, 2015 39% December 31, 2017 84% 2016 52%, 2015 45%

Note 20 - Capital Management

Note 20 - Capital Management	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of objectives, policies and processes for managing capital [text block]	20. CAPITAL MANAGEMENT The Company’s primary objectives when managing capital are to (a) safeguard the Company’s ability to develop, market, distribute and sell English language learning products, and (b) provide a sound capital structure for raising capital at a reasonable cost for the funding of ongoing development of its products and new growth initiatives. The Board of Directors does not The Company includes equity, comprised of issued share capital, warrants, share-based payments reserve and deficit, in the definition of capital. The Company is dependent on cash flow from co-publishing and licensing agreements and external financing to fund its activities. In order to carry out planned development of its products and pay for administrative costs, the Company will spend its existing working capital and raise additional amounts as needed. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. There has been no 2017 2016.

Note 21 - Segmented Information

Note 21 - Segmented Information	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	21. SEGMENTED INFORMATION The Company operates two Print-based English Language Learning: Lingo Learning is a print-based publisher of English language learning textbook programs in China. It earns significantly higher royalties from Licensing Sales compared to Finished Product Sales. Online English Language Learning: ELL Technologies is a global web-based educational technology (“EdTech”) English language learning, training, and assessment company. It earns training revenue by developing and hosting online English language learning solutions for its customers, both off the shelf and customized solution. Transactions between operating segments are recorded at the exchange amount and eliminated upon consolidation. 201 7 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 223,542 $ 1,310,530 $ 1,534,072 Segmented liabilities 458,698 521,620 980,318 Segmented revenue 1,088,197 1,688,571 2,776,768 Segmented direct costs 134,695 90,923 225,618 Segmented selling, general & administrative 1,420,502 679,905 2,100,407 Segmented intangible amortization 1,051,928 - 1,051,928 Segmented other expense 1,502 280,908 282,410 Segmented impairment 2,087,700 - 2,087,700 Segmented profit (loss) (6,380,956 ) 734,579 (5,646,377 ) 2016 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 5,043,729 $ 2,132,463 $ 7,176,192 Segmented liabilities 326,463 404,696 731,159 Segmented revenue 1,456,421 1,738,800 3,195,221 Segmented direct costs 167,597 217,787 385,384 Segmented selling, general & administrative 625,512 739,224 1,364,736 Segmented intangible amortization 1,003,485 - 1,003,485 Segmented other expense 1,513 193,489 195,002 Segmented profit (341,660 ) 588,274 246,614 Segmented intangible addition 1,798,687 - 1,798,687 2015 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 3,756,913 $ 1,476,038 $ 5,232,951 Segmented liabilities 717,139 469,028 1,186,167 Segmented revenue 2,954,614 1,971,121 4,925,735 Segmented direct costs 276,049 106,822 382,871 Segmented selling, general & administrative 337,756 721,947 1,059,703 Segmented intangible amortization 721,720 - 721,720 Segmented other expense 3,097 315,771 318,868 Segmented profit (loss) 1,615,992 826,581 2,442,573 Segmented intangible addition 2,071,440 - 2,071,440 Other Financial Items 201 7 2016 2015 Print-Based English Language Learning segment income $ 734,579 $ 588,274 $ 826,581 Online English Language Learning segment income (loss) (6,380,958 ) (341,660 ) 1,615,992 Foreign exchange gain (189,783 ) (146,599 ) 399,314 Interest and other financial (53,709 ) (35,768 ) (158,792 ) Share-based payments (371,513 ) - (151,038 ) Other comprehensive income (1,410 ) 60,173 (157,358 ) Total Comprehensive Income (Loss) $ (6,262,792 ) $ 124,420 $ 2,374,699 Revenue by Geographic Region 201 7 2016 2015 Latin America $ 997,661 $ 821,762 $ 2,660,535 China 1,712,079 2,252,170 2,069,253 Other 67,028 121,289 195,947 $ 2,776,768 $ 3,195,221 $ 4,925,735 Identifiable Non-Current Assets by Geographic Region 201 7 2016 2015 Canada $ 29,804 $ 3,467,115 $ 2,374,241 China 885 - - $ 30,689 $ 3,467,115 $ 2,374,241

Note 22 - Commitments and Conti

Note 22 - Commitments and Contingency	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of commitments and contingent liabilities [text block]	22. COMMITMENTS AND CONTINGENCY The Company has future minimum lease payments under operating leases for premises and equipment as follows: 2018 $ 217,393 2019 212,734 2020 212,734 2021 37,256 The rent expense associated with operating leases for premise and equipment is recognized on a straight-line basis.

Note 23 - Supplemental Cash Flo

Note 23 - Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of supplemental cash flow information [text block]	23. SUPPLEMENTAL CASH FLOW INFORMATION 201 7 2016 2015 Income taxes and other taxes paid $ 178,022 $ 187,705 $ 310,289 Interest paid $ 41,650 $ 25,103 $ 106,731

Note 24 - Related Party Balance

Note 24 - Related Party Balances and Transactions	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of transactions between related parties [text block]	24. RELATED PARTY BALANCES AND TRANSACTIONS During the year, the Company had the following transactions with related parties, made in the normal course of operations, and accounted for at an amount of consideration established and agreed to by the Company and related parties. a. The Company charged $52,001 2016 $33,020, 2015 $8,000 two one b. Key management compensation was $360,023 2016 $480,577, 2015 $424,111 $3,121 2016 nil, 2015 $241,331 $508,000 2016 $nil, 2015 nil c. At the year end, the Company had loans payable bearing interest at 12% $150,000 2016 $50,000, 2015 $480,000 $4,586 2016 $351, 2015 $43,200

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Discloure of Significant Accounting Policies
Description of accounting policy for recognition of revenue [text block]	Revenue recognition Revenue from fee-based English language training and assessment services and licenses are recognized upon delivery based on the terms of the agreement and when the risk of ownership is transferred and collectability is reasonably assured. When the outcome of long-term service contracts cannot be reliably estimated, all contract related costs are expensed and revenues are recognized only to the extent that those costs are recoverable. When the uncertainties that prevented reliable estimation of the outcome of a contract no Revenue from royalty and licensing sales is recognized based on confirmation of finished products produced by the Company’s co-publishing partners and when collectability is reasonably assured. Royalty revenue from audiovisual products is recognized based on the confirmation of sales by its co-publishing partners, and when collectability is reasonably assured. Royalty revenues are not The Company does not
Description of accounting policy for comprehensive income [text block]	Comprehensive income (loss) Comprehensive income (loss) measures net profit for the period plus other comprehensive income. Other comprehensive income (loss) consists of changes in equity, such as changes to foreign currency translation adjustments of foreign operations during the period. Amounts reported as other comprehensive income are accumulated in a separate component of shareholders’ equity as accumulated other comprehensive income.
Description of accounting policy for property, plant and equipment [text block]	Property and equipment Property and equipment are initially recorded at cost. Depreciation is provided using methods outlined below at rates intended to depreciate the cost of assets over their estimated useful lives. Method Rate Computer and office equipment Declining balance 20
Description of accounting policy for software and web development costs [text block]	Software and web development costs The Company capitalizes all costs related to the development of its fee-based English Language Learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred. Capitalized development expenditure is stated at cost less accumulated amortization and impairment losses. The software and web development cost are being amortized on a straight-line basis over the useful life of the asset, which is estimated to be 3
Description of accounting policy for content development costs [text block]	Content development costs The Company capitalizes all costs related to content development of its fee-based English Language Learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on content development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred. Capitalized content development expenditure is stated at cost less accumulated amortization and impairment losses. The content development costs are being amortized on a straight-line basis over the useful life of the asset, which is estimated to be 5
Description of accounting policy for goodwill [text block]	Goodwill Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets of an acquired business. The Company measures goodwill as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the venture, less the net recognized amount (fair value) of the identifiable assets acquired and liabilities assumed, all measured as of the acquisition date. When the excess is negative, a bargain purchase gain is recognized immediately in net profit. The Company elects on a transaction-by-transaction basis whether to measure non-controlling interest at its fair value, or at its proportionate share of the recognized amount of the identifiable net assets, at the acquisition date. Transaction costs, other than those associated with the issue of debt or equity securities, that the Company incurs in connection with a business combination are expensed as incurred.
Description of accounting policy for government grants [text block]	Government grants The Company receives government grants based on certain eligibility criteria for book publishing industry development in Canada. These government grants are recognized quarterly and are recorded as a reduction of general and administrative expenses to offset direct costs funded by the grant during the period in which the criteria to receive the grant is met. The Company records a liability for the repayment of the grants and a charge to operations in the period in which conditions arise that will cause the government grants to be repayable.
Description of accounting policy for income tax [text block]	Current and deferred income taxes Income tax on the profit or loss for the periods presented comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. 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 regards to previous years. Deferred taxation is recognized using the liability method on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. However, the deferred taxation is not A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no Deferred income tax is provided on temporary differences arising on investments in subsidiaries, associates and joint ventures, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
Description of accounting policy for foreign currency translation [text block]	Foreign currency translation Foreign currency transactions are initially recorded in the functional currency at the transaction date exchange rate. At the balance sheet date, monetary assets and liabilities denominated in a foreign currency are translated into the functional currency at the reporting date exchange rate. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement of monetary items at year-end exchange rates are recognized in the income statement. Non-monetary items measured at historical cost are translated using the historical exchange rate. Non-monetary items measured at fair value are translated using the exchange rates at the date when fair value was determined. Financial statements of subsidiaries, affiliates and joint ventures for which the functional currency is not Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which in substance is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss).
Description of accounting policy for earnings per share [text block]	Earnings (loss) per share Earnings (loss) per share is computed by dividing the earnings (loss) for the year by the weighted average number of common shares outstanding during the year, including contingently issuable shares which are included when the conditions necessary for issuance have been met. Diluted earnings per share is calculated in a similar manner, except that the weighted average number of common shares outstanding is increased to include potentially issuable common shares from the assumed exercise of common share purchase options and warrants, if dilutive.
Description of accounting policy for share-based payment transactions [text block]	Share-based compensation plan The share-based compensation plan allows the Company employees and consultants to acquire shares of the Company. The fair value of share-based payment awards granted is recognized as an employee or consultant expense with a corresponding increase in equity. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is measured at grant date and each tranche is recognized on a graded vesting basis over the period during which the share purchase options vest. The fair value of the share-based payment awards granted is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the awards were granted. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of awards, for which the related service and non-market vesting conditions are expected to be met. For equity-settled share-based payment transactions with non-employees, the Company measures the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably, in which cases, the Company measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted.
Description of accounting policy for financial instruments [text block]	Financial instruments All financial instruments are recorded initially at fair value. In subsequent periods, all financial instruments are measured based on the classification adopted for the financial instrument: fair value through profit and loss (“FVTPL”); held to maturity; loans and receivables; and available for sale or other financial liability. Financial assets: FVTPL assets are subsequently measured at fair value with the change in the fair value recognized in net profit during the period. Loans and receivables are subsequently measured at amortized cost using the effective interest rate method. Financial liabilities: Other financial liabilities are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are costs that are directly attributable to a financial instrument’s origination, acquisition, issuance or assumption, are included in the fair value adjustment of the financial instrument. These costs are amortized over the life of the financial instrument. The Company has classified its financial instruments as follows: Financial Instrument Classification Cash FVTPL Accounts and grants receivable Loans and receivables Accounts payable Other financial liabilities Accrued liabilities Other financial liabilities Loans payable Other financial liabilities The Company’s financial instruments measured at fair value on the balance sheet consist of cash, which is measured at level 1 three Level 1: Level 2: not Level 3:
Description of accounting policy for impairment of assets [text block]	Impairment of long-lived assets The Company’s property and equipment and intangibles with finite lives are reviewed for an indication of impairment at each balance sheet date. The Company’s intangible assets that have an indefinite life or are not not An impairment loss, other than goodwill impairment, is reversed if there is an indication that there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not no Goodwill represents the excess of the cost of an acquisition over the fair value of the Company’s share of identifiable net assets of the acquired subsidiary at the date of acquisition. Goodwill is carried at cost less accumulated impairment losses. Goodwill is allocated to each cash generating unit (“CGU”) or group of CGUs that are expected to benefit from the related business combination. A group of CGUs represents the lowest level within the entity at which the goodwill is monitored for internal management purposes, which is not For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units (or groups of cash-generating units) that is expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may first An impairment loss recognized for goodwill is not
Description of accounting policy for leases [text block]	Leases Leases are classified as either finance or operating. Leases that transfer substantially all of the risks and benefits of ownership of the leased asset to the Company are classified as finance leases. Finance leases are capitalized at the lease’s commencement at the lower of fair value of the leased asset and the present value of the minimum lease payments. Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rental payments, net of any incentives received from the lessor, are charged to earnings on a straight-line basis over the period of the lease.
Description of accounting policy for warrants [text block]	Warrants From time to time, the Company may

Note 6 - Accounts and Grants 31

Note 6 - Accounts and Grants Receivable (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Schedule of accounts and grants receivable [text block]	December 31, 201 7 December 31, 2016 Trade receivable $ 947,911 $ 3,023,081 Government grants receivable (Note 17) 22,556 21,847 $ 970,467 $ 3,044,928

Note 7 - Property and Equipme32

Note 7 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of detailed information about property, plant and equipment [text block]	Computer and office equipment Cost, January 1 , 2016 $ 188,421 Additions 8,632 Disposal (114,624 ) Effect of foreign exchange (1,716 ) Cost, December 31, 2016 $ 80,713 Additions 9,923 Disposal - Effect of foreign exchange (849 ) Cost, December 31, 201 7 $ 89,787 Accumulated depreciation, January 1 , 201 6 $ 159,542 Charge for the year 7,297 Disposal (117,294 ) Effect of foreign exchange 3,680 Accumulated depreciation, December 31, 2016 $ 53,225 Charge for the year 6,644 Disposal - Effect of foreign exchange (771 ) Accumulated depreciation, December 31, 201 7 $ 59,098 Net book value, December 31, 201 6 $ 27,488 Net book value, December 31, 201 7 $ 30,689

Note 8 - Intangibles (Tables)

Note 8 - Intangibles (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of detailed information about intangible assets [text block]	Software and Web Development Content Platform Content Development Total Cost, January 1 , 2016 $ 8,631,006 $ 1,477,112 $ 1,288,495 $ 11,396,613 Additions 613,162 - 1,185,525 1,798,687 Effect of foreign exchange (5,081 ) - - (5,081 ) Cost, December 31, 2016 9,239,087 1,477,112 2,474,020 13,190,219 Cost, December 31, 2017 $ 9,239,087 $ 1,477,112 $ 2,474,020 $ 13,190,219 Software and Web Development Content Platform Content Development Total Accumulated amortization, January 1, 2016 $ 7,622,225 $ 1,477,112 $ 91,532 $ 9,190,869 Charge for the year 611,865 - 391,620 1,003,485 Effect of foreign exchange (4,144 ) - - (4,144 ) Accumulated amortization December 31, 2016 8,229,946 1,477,112 483,152 10,190,210 Charge for the year 557,124 - 494,804 1,051,928 Impairment 452,018 - 1,496,064 1,948,082 Accumulated amortization December 31, 2017 $ 9,239,088 $ 1,477,112 $ 2,474,020 $ 13,190,219 Net book value, December 31, 2016 $ 1,009,142 $ - $ 1,990,868 $ 3,000,009 Net book value, December 31, 2017 $ - $ - $ - $ -

Note 11 - Loans Payable (Tables

Note 11 - Loans Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of detailed information about borrowings [text block]	December 31, 20 17 December 31, 201 6 Loans payable, interest bearing at 8% per annum with monthly interest payments, due on April 30, 2017(i) - $ 150,000 Loans payable, interest bearing at 12% per annum with monthly interest payments, due on demand (ii) $ 300,000 - $ 300,000 $ 150,000

Note 13 - Share-based Payments

Note 13 - Share-based Payments (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of number and weighted average exercise prices of share options [text block]	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (Years) Outstanding as at January 1, 2015 3,767,500 $ 0.48 2.53 Granted 400,000 0.47 1.43 Forfeited (100,833 ) 0.70 0.16 Expired (25,000 ) 0.20 - Exercised (439,166 ) 0.15 1.80 Outstanding as at January 1, 2016 3,602,501 $ 0.33 1.35 Granted 700,000 0.69 0.64 Expired (957,500 ) 0.81 0.60 Forfeited (1,000,000 ) 0.66 0.53 Exercised (299,166 ) 0.18 -0.80 Outstanding as at January 1, 201 7 2,045,835 $ 0.18 0.86 Granted 4,012,000 0.21 2.76 Expired (2,049,085 ) 0.18 - Forfeited (9,750 ) 0.24 2.34 Exercised - - - Outstanding as at December 31, 201 7 3,999,000 $ 0.21 2.77 Options exercisable as at December 31, 201 5 3,301,168 $ 0.39 Options exercisable as at December 31, 201 6 1,820,835 $ 0.19 Options exercisable as at December 31, 201 7 2,577,000 $ 0.21

Note 14 - Warrants (Tables)

Note 14 - Warrants (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of warrant activity [text block]	Weighted Average Remaining Contractual Life (Years) Number of Warrants Weighted Average Exercise Price Issued 0.30 5,000,000 0.125 Exercised (1,700,000 ) 0.125 December 31, 2015 8,833,668 0.125 Exercised (5,711,683 ) 0.39 Expired (3,121,985 ) 0.75 December 31, 2016 and December 31, 2017 - -

Note 15 - Earnings (Loss) Per37

Note 15 - Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Earnings per share [text block]	201 7 Number 2016 Number 2015 Number Weighted average number of common shares used as the denominator in calculating basic earnings per share 35,529,192 33,987,383 26,288,889 Adjustments for calculation of diluted earnings per share: Options - 814,609 1,521,831 Warrants - 149,701 1,273,020 Weighted average number of common shares and potential common shares used as the denominator in calculating diluted earnings per share 35,529,192 34,951,693 29,083,740 Basic earnings (loss) per share $ (0.18 ) $ 0.00 $ 0.10 Diluted earnings (loss) per share $ (0.18 ) $ 0.00 $ 0.09

Note 16 - Income Taxes (Tables)

Note 16 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Schedule of effective income tax rate reconciliation [text block]	201 7 2016 2015 Combined basic Canadian federal and provincial income tax rate 26.5 % 26.50 % 26.50 % Effective income tax taxes $ (1,659,267 ) $ 17,025 $ 753,222 Increase (decrease) resulting from change in the deferred tax assets not recognized 1,302,000 424,000 (693,585 ) Withholding tax 178,022 186,832 310,289 Non-deductible items 676,242 62,601 (11,204 ) Change in prior year estimates (318,975 ) (502,753 ) (48,433 ) $ 178,022 $ 187,705 $ 310,289
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	201 7 2016 Deferred tax assets: Loss carry forwards $ 6,307,000 $ 5,832,000 6,307,000 5,832,000 Deferred tax assets not recognized (6,306,000 ) (5,004,000 ) Deferred tax assets recognized 1,000 828,000 Intangibles - (832,000 ) Property and equipment 1,000 4,000 Net deferred tax assets $ - $ -
Schedule of unusued tax losses [text block]	2026 407,000 2027 895,000 2028 2,163,000 2029 2,991,000 2030 4,356,000 2031 4,646,000 2032 1,188,000 2033 806,000 2034 436,000 2035 1,000 2036 850,000 2037 2,914,000 $ 21,653,000

Note 18 - Financial Instrumen39

Note 18 - Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of detailed information about financial instruments [text block]	US Denominated USD Cash 122,319 Accounts receivable 518,999 Accounts payable 104,225 US Denominated China Denominated USD RMB Cash 17,652 1,786 Accounts receivable 2,267,036 - Accounts payable 88,352 -

Note 21 - Segmented Informati40

Note 21 - Segmented Information (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	201 7 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 223,542 $ 1,310,530 $ 1,534,072 Segmented liabilities 458,698 521,620 980,318 Segmented revenue 1,088,197 1,688,571 2,776,768 Segmented direct costs 134,695 90,923 225,618 Segmented selling, general & administrative 1,420,502 679,905 2,100,407 Segmented intangible amortization 1,051,928 - 1,051,928 Segmented other expense 1,502 280,908 282,410 Segmented impairment 2,087,700 - 2,087,700 Segmented profit (loss) (6,380,956 ) 734,579 (5,646,377 ) 2016 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 5,043,729 $ 2,132,463 $ 7,176,192 Segmented liabilities 326,463 404,696 731,159 Segmented revenue 1,456,421 1,738,800 3,195,221 Segmented direct costs 167,597 217,787 385,384 Segmented selling, general & administrative 625,512 739,224 1,364,736 Segmented intangible amortization 1,003,485 - 1,003,485 Segmented other expense 1,513 193,489 195,002 Segmented profit (341,660 ) 588,274 246,614 Segmented intangible addition 1,798,687 - 1,798,687 2015 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 3,756,913 $ 1,476,038 $ 5,232,951 Segmented liabilities 717,139 469,028 1,186,167 Segmented revenue 2,954,614 1,971,121 4,925,735 Segmented direct costs 276,049 106,822 382,871 Segmented selling, general & administrative 337,756 721,947 1,059,703 Segmented intangible amortization 721,720 - 721,720 Segmented other expense 3,097 315,771 318,868 Segmented profit (loss) 1,615,992 826,581 2,442,573 Segmented intangible addition 2,071,440 - 2,071,440 Other Financial Items 201 7 2016 2015 Print-Based English Language Learning segment income $ 734,579 $ 588,274 $ 826,581 Online English Language Learning segment income (loss) (6,380,958 ) (341,660 ) 1,615,992 Foreign exchange gain (189,783 ) (146,599 ) 399,314 Interest and other financial (53,709 ) (35,768 ) (158,792 ) Share-based payments (371,513 ) - (151,038 ) Other comprehensive income (1,410 ) 60,173 (157,358 ) Total Comprehensive Income (Loss) $ (6,262,792 ) $ 124,420 $ 2,374,699
Disclosure of geographical areas [text block]	201 7 2016 2015 Latin America $ 997,661 $ 821,762 $ 2,660,535 China 1,712,079 2,252,170 2,069,253 Other 67,028 121,289 195,947 $ 2,776,768 $ 3,195,221 $ 4,925,735 201 7 2016 2015 Canada $ 29,804 $ 3,467,115 $ 2,374,241 China 885 - - $ 30,689 $ 3,467,115 $ 2,374,241

Note 22 - Commitments and Con41

Note 22 - Commitments and Contingency (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of finance lease and operating lease by lessee [text block]	2018 $ 217,393 2019 212,734 2020 212,734 2021 37,256

Note 23 - Supplemental Cash F42

Note 23 - Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Disclosure of supplemental cash flows schedule [text block]	201 7 2016 2015 Income taxes and other taxes paid $ 178,022 $ 187,705 $ 310,289 Interest paid $ 41,650 $ 25,103 $ 106,731

Note 1 - Corporate Information

Note 1 - Corporate Information (Details Textual)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Number of reportable segments	2

Note 4 - Summary of Significa44

Note 4 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2017
Content development [member]
Statement Line Items [Line Items]
Finite-lived intangible asset, useful life	5 years
Computer and office equipment [member]
Statement Line Items [Line Items]
Depreciation percentage	20.00%
Property, plant and equipment, useful life	3 years

Note 6 - Accounts and Grants 45

Note 6 - Accounts and Grants Receivable (Details Textual) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Later than one month [member]
Statement Line Items [Line Items]
Trade receivables	$ 252,093	$ 2,270,820

Note 6 - Accounts and Grants 46

Note 6 - Accounts and Grants Receivable - Schedule of Receivables (Details) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Trade receivable	$ 947,911	$ 3,023,081
Government grants receivable (Note 17)	22,556	21,847	$ 20,273
	$ 970,467	$ 3,044,928

Note 7 - Property and Equipme47

Note 7 - Property and Equipment - Schedule of Property and Equipment (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Balance	$ 27,488
Balance	30,689	$ 27,488
Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	27,488
Balance	30,689	27,488
Gross carrying amount [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	80,713	188,421
Additions	9,923	8,632
Disposal		(114,624)
Effect of foreign exchange	(849)	(1,716)
Balance	89,787	80,713
Accumulated depreciation, amortisation and impairment [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	53,225	159,542
Disposal		(117,294)
Effect of foreign exchange	(771)	3,680
Charge for the year	6,644	7,297
Balance	$ 59,098	$ 53,225

Note 8 - Intangibles (Details T

Note 8 - Intangibles (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Purchase of intangible assets	$ 0	$ 1,798,687	$ 2,071,440

Note 8 - Intangibles - Schedule

Note 8 - Intangibles - Schedule of Intangibles (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Balance	$ 3,000,009
Impairment	1,948,082
Balance		3,000,009
Software and web development [member]
Statement Line Items [Line Items]
Balance	1,009,142
Balance		1,009,142
Content platform [member]
Statement Line Items [Line Items]
Balance
Balance
Content development [member]
Statement Line Items [Line Items]
Balance	1,990,868
Balance		1,990,868
Gross carrying amount [member]
Statement Line Items [Line Items]
Balance	13,190,219	11,396,613
Additions		1,798,687
Effect of foreign exchange		(5,081)
Balance	13,190,219	13,190,219	11,396,613
Gross carrying amount [member] | Software and web development [member]
Statement Line Items [Line Items]
Balance	9,239,087	8,631,006
Additions		613,162
Effect of foreign exchange		(5,081)
Balance	9,239,087	9,239,087	8,631,006
Gross carrying amount [member] | Content platform [member]
Statement Line Items [Line Items]
Balance	1,477,112	1,477,112
Additions
Effect of foreign exchange
Balance	1,477,112	1,477,112	1,477,112
Gross carrying amount [member] | Content development [member]
Statement Line Items [Line Items]
Balance	2,474,020	1,288,495
Additions		1,185,525
Effect of foreign exchange
Balance	2,474,020	2,474,020	1,288,495
Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance	10,190,210	9,190,869
Effect of foreign exchange		(4,144)
Charge for the year	1,051,928	1,003,485
Impairment	1,948,082
Balance	13,190,219	10,190,210	9,190,869
Accumulated depreciation, amortisation and impairment [member] | Software and web development [member]
Statement Line Items [Line Items]
Balance	8,229,946	7,622,225
Effect of foreign exchange		(4,144)
Charge for the year	557,124	611,865
Impairment	452,018
Balance	9,239,088	8,229,946	7,622,225
Accumulated depreciation, amortisation and impairment [member] | Content platform [member]
Statement Line Items [Line Items]
Balance	1,477,112	1,477,112
Effect of foreign exchange
Charge for the year
Impairment
Balance	1,477,112	1,477,112	1,477,112
Accumulated depreciation, amortisation and impairment [member] | Content development [member]
Statement Line Items [Line Items]
Balance	483,152	91,532
Effect of foreign exchange
Charge for the year	494,804	391,620
Impairment	1,496,064
Balance	$ 2,474,020	$ 483,152	$ 91,532

Note 9 - Goodwill (Details Text

Note 9 - Goodwill (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	May 13, 2010
Statement Line Items [Line Items]
Goodwill at end of period		$ 139,618
Impairment loss recognised in profit or loss, goodwill	139,618
Impairment loss recognised in profit or loss, intangible assets other than goodwill	$ 1,948,082
ELL Technologies Limited [member]
Statement Line Items [Line Items]
Total consideration transferred, acquisition-date fair value				$ 1,385,000
Goodwill at end of period				$ 139,618
Growth rate used to extrapolate cash flow projections	7.00%	8.00%
Actuarial assumption of expected rates of inflation	2.00%
Discount rate applied to cash flow projections	14.90%	14.90%
Impairment loss recognised in profit or loss, goodwill	$ 139,618	$ 0
Impairment loss recognised in profit or loss, intangible assets other than goodwill	$ 1,948,082	$ 0

Note 10 - Acquisition (Details

Note 10 - Acquisition (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements	$ (80,818)
Vizualize Technologies Corporation [member]
Statement Line Items [Line Items]
Financial assets recognised as of acquisition date	100
Financial liabilities recognised as of acquisition date	80,918
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements	$ 80,818

Note 11 - Loans Payable (Detail

Note 11 - Loans Payable (Details Textual) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Unsecured bridge loan [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions		$ 50,000	$ 480,000
Unsecured loan [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 150,000	$ 50,000

Note 11 - Loans Payable - Sched

Note 11 - Loans Payable - Schedule of Loans Outstanding (Details) - CAD ($)		Dec. 31, 2017	Dec. 31, 2016	Aug. 27, 2014
Statement Line Items [Line Items]
Loans payable		$ 300,000	$ 150,000	$ 880,000
Unsecured bridge loan [member]
Statement Line Items [Line Items]
Loans payable	[1]		150,000
Unsecured loan [member]
Statement Line Items [Line Items]
Loans payable	[2]	$ 300,000
[1]	The Company received an unsecured bridge loan in December 2016. Included in loans payable are loans amounting to $50,000 (2015 - $480,000) to related parties as disclosed in Note 25.
[2]	The Company received an unsecured loan in December 2017. Included in loans payable are loans amounting to $150,000 (2016 - $50,000) to related parties as disclosed in Note 25.

Note 11 - Loans Payable - Sch54

Note 11 - Loans Payable - Schedule of Loans Outstanding (Details) (Parentheticals)		Dec. 31, 2017	Dec. 31, 2016
Unsecured bridge loan [member]
Statement Line Items [Line Items]
Loan interest percentage	[1]		8.00%
Unsecured loan [member]
Statement Line Items [Line Items]
Loan interest percentage	[2]	12.00%
[1]	The Company received an unsecured bridge loan in December 2016. Included in loans payable are loans amounting to $50,000 (2015 - $480,000) to related parties as disclosed in Note 25.
[2]	The Company received an unsecured loan in December 2017. Included in loans payable are loans amounting to $150,000 (2016 - $50,000) to related parties as disclosed in Note 25.

Note 12 - Share Capital (Detail

Note 12 - Share Capital (Details Textual)

Apr. 17, 2015CAD ($)$ / sharesshares

Aug. 27, 2014CAD ($)shares

Feb. 21, 2014

Sep. 08, 2013

Sep. 08, 2012

Aug. 23, 2012

Sep. 11, 2011$ / shares

Sep. 08, 2011

Jul. 05, 2011$ / shares

May 11, 2011CAD ($)$ / sharesshares

Mar. 04, 2011CAD ($)$ / sharesshares

Dec. 31, 2017CAD ($)$ / shares

Dec. 31, 2016CAD ($)$ / sharesshares

Dec. 31, 2015CAD ($)

Statement Line Items [Line Items]

Number of common shares purchasable from a warrant | shares

1

Class of warrant or right, exercised in period | shares

5,711,683

Proceeds from exercise of warrants

$ 2,221,262

$ 212,500

Current loans received and current portion of non-current loans received

$ 880,000

$ 300,000

$ 150,000

Term of loan extension

1 year

1 year

1 year

Issue of equity, shares, debt financing | shares

600,000

Weighted average share price

$ 0.10

Number of share options exercised in share-based payment arrangement

299,166

439,166

Number of common shares exercisable per share option | shares

1

Weighted average exercise price of share options exercised in share-based payment arrangement

$ 0.18

$ 0.15

Proceeds from exercise of options

52,567

$ 64,591

Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise

0.18

Weighted average share price for warrants exercised during period at date of exercise

$ 0.39

Bottom of range [member]

Statement Line Items [Line Items]

Class of warrant or right, exercise price | $ / shares

$ 0.125

Top of range [member]

Statement Line Items [Line Items]

Class of warrant or right, exercise price | $ / shares

$ 0.75

Exercise price one [member]

Statement Line Items [Line Items]

Weighted average exercise price of share options exercised in share-based payment arrangement

$ 0.13

Weighted average fair value at measurement date, share options granted

0.0674

Exercise price two [member]

Statement Line Items [Line Items]

Weighted average exercise price of share options exercised in share-based payment arrangement

0.14

Weighted average fair value at measurement date, share options granted

0.0721

Exercise price three [member]

Statement Line Items [Line Items]

Weighted average exercise price of share options exercised in share-based payment arrangement

0.24

Weighted average fair value at measurement date, share options granted

0.1443

Exercise price four [member]

Statement Line Items [Line Items]

Weighted average exercise price of share options exercised in share-based payment arrangement

0.66

Weighted average fair value at measurement date, share options granted

$ 0.5174

Units issued under the first financing [member]

Statement Line Items [Line Items]

Issue of equity, private placement, number of units, excluding over-allotment | shares

2,500,000

Weighted average unit price | $ / shares

$ 0.60

Issue of equity, private placement, number of over-allotment units | shares

1,158,668

Proceeds from issuing units

$ 2,195,200

Number of common shares issued per private placement unit | shares

1

Number of warrants issued per private placement unit | shares

1

Number of common shares purchasable from a warrant | shares

1

Class of warrant or right, exercise price | $ / shares

$ 0.75

Callable warrant, share price trigger | $ / shares

$ 1.20

Callable warrant, threshold consecutive trading days

10

Warrant expiration period, term extension

2 years

1 year 180 days

Class of warrant or right, exercised in period | shares

600,000

Proceeds from exercise of warrants

$ 450,000

Units issued under the second financing [member]

Statement Line Items [Line Items]

Issue of equity, private placement, number of units, excluding over-allotment | shares

1,875,000

Weighted average unit price | $ / shares

$ 0.60

Proceeds from issuing units

$ 1,125,000

Number of common shares issued per private placement unit | shares

1

Number of warrants issued per private placement unit | shares

1

Number of common shares purchasable from a warrant | shares

1

Class of warrant or right, exercise price | $ / shares

$ 0.75

Callable warrant, share price trigger | $ / shares

$ 1.20

Callable warrant, threshold consecutive trading days

10

Warrant expiration period, term extension

2 years

1 year 180 days

Class of warrant or right, exercised in period | shares

1,811,683

Proceeds from exercise of warrants

$ 1,358,762

Units issued under the third financing [member]

Statement Line Items [Line Items]

Issue of equity, private placement, number of units, excluding over-allotment | shares

5,000,000

Weighted average unit price | $ / shares

$ 0.10

Proceeds from issuing units

$ 500,000

Number of common shares issued per private placement unit | shares

1

Number of warrants issued per private placement unit | shares

1

Number of common shares purchasable from a warrant | shares

1

Class of warrant or right, exercise price | $ / shares

$ 0.125

Class of warrant or right, exercised in period | shares

3,300,000

Proceeds from exercise of warrants

$ 412,500

Regulatory hold period for issued securities

120 days

Units issued under the third financing [member] | Key management personnel of entity or parent [member]

Statement Line Items [Line Items]

Issue of equity, private placement, number of units, excluding over-allotment | shares

400,000

Proceeds from issuing units

$ 40,000

Warrant 1 [member]

Statement Line Items [Line Items]

Weighted average fair value at measurement date, warrants granted

0.014

Warrant 2 [member]

Statement Line Items [Line Items]

Weighted average fair value at measurement date, warrants granted

0.241

Warrant 3 [member]

Statement Line Items [Line Items]

Weighted average fair value at measurement date, warrants granted

$ 0.272

Preference shares [member]

Statement Line Items [Line Items]

Par value per share | $ / shares

$ 0

Ordinary shares [member]

Statement Line Items [Line Items]

Par value per share | $ / shares

$ 0

Note 13 - Share-based Payment56

Note 13 - Share-based Payments (Details Textual)	Dec. 31, 2011shares	Dec. 31, 2017CAD ($)shares	Dec. 31, 2016CAD ($)	Dec. 31, 2015CAD ($)	Dec. 31, 2014
Statement Line Items [Line Items]
Option life, share options granted		3	1.57	1.5
Weighted average remaining contractual life of outstanding share options		2.77	0.86	1.35	2.53
Share-based payment arrangements, option vesting period			270 days
Share-based payment arrangements, option vesting period, required period before vesting begins		90 days
Risk free interest rate, share options granted		1.39%	0.44%	0.62%
Expected dividend, share options granted		$ 0	$ 0	$ 0
Expected volatility, share options granted		97.00%	107.00%	52.00%
Forfeiture rate, share options granted		0.00%	0.00%
Weighted average share price, share options granted		$ 0.20	$ 0.70	$ 0.58
Exercise price, share options granted		0.21	0.69	0.58
Management, employees, directors and consultants [member]
Statement Line Items [Line Items]
Weighted average fair value at measurement date, share options granted		0.12	0.26	0.15
Top of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options		0.23	0.24	1.70
Bottom of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options		$ 0.20	$ 0.14	$ 0.13
The 2011 Stock Option Plan [member]
Statement Line Items [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares | shares	4,108,635
Share reservation limitations, maximum percentage of allowed reserved shares | shares	5
The 2011 Stock Option Plan [member] | Top of range [member]
Statement Line Items [Line Items]
Option life, share options granted	10
Stock options vested immediately [member]
Statement Line Items [Line Items]
Share-based payment arrangement, Options, Vested, Number of Shares | shares		1,995,000
Stock options will vest upon achievements of non-market conditions [member]
Statement Line Items [Line Items]
Share-based payment arrangement, Options, Vested, Number of Shares | shares		185,000
Stock options that will vest quarterly over 3 years [member]
Statement Line Items [Line Items]
Share-based payment arrangement, Options, Vested, Number of Shares | shares		1,832,000
Share-based payment arrangements, option vesting period		3 years

Note 13 - Share-based Payment57

Note 13 - Share-based Payments - Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2017CAD ($)shares	Dec. 31, 2016CAD ($)shares	Dec. 31, 2015CAD ($)shares
Statement Line Items [Line Items]
Balance, number of options	2,045,835	3,602,501	3,767,500
Balance, weighted average exercise price	$ 0.18	$ 0.33	$ 0.48
Balance, weighted average remaining contract life	0.86	1.35	2.53
Granted, number of options	4,012,000	700,000	400,000
Granted, weighted average exercise price	$ 0.21	$ 0.69	$ 0.47
Granted, weighted average remaining contract life (in shares) | shares	2.76	0.64	1.43
Forfeited, number of options	9,750	1,000,000	(100,833)
Forfeited, weighted average exercise price	$ 0.24	$ 0.66	$ 0.70
Forfeited, weighted average remaining contract life (in shares) | shares	2.34	0.53	0.16
Expired, number of options	(2,049,085)	(957,500)	(25,000)
Expired, weighted average exercise price	$ 0.18	$ 0.81	$ 0.20
Expired, weighted average remaining contract life (in shares) | shares		0.6
Exercised, number of options		(299,166)	(439,166)
Exercised, weighted average exercise price		$ 0.18	$ 0.15
Exercised, weighted average remaining contract life (in shares) | shares		0.8	1.8
Balance, number of options	3,999,000	2,045,835	3,602,501
Balance, weighted average exercise price	$ 0.21	$ 0.18	$ 0.33
Balance, weighted average remaining contract life	2.77	0.86	1.35
Forfeited, number of options	(9,750)	(1,000,000)	100,833
Options exercisable, number of options	2,577,000	1,820,835	3,301,168
Options exercisable, weighted average exercise price	$ 0.21	$ 0.19	$ 0.39

Note 14 - Warrants (Details Tex

Note 14 - Warrants (Details Textual) - CAD ($)	Apr. 17, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Class of warrant or right, exercised in period			5,711,683
Proceeds from exercise of warrants			$ 2,221,262	$ 212,500
Series A warrants [member]
Statement Line Items [Line Items]
Class of warrant or right, exercised in period			600,000
Class of warrant or right, exercise price			$ 0.75
Proceeds from exercise of warrants			$ 450,000
Series B warrants [member]
Statement Line Items [Line Items]
Class of warrant or right, exercised in period			1,811,683
Class of warrant or right, exercise price			$ 0.75
Proceeds from exercise of warrants			$ 1,358,762
Warrants issued in 2015 [member]
Statement Line Items [Line Items]
Class of warrant or right, exercised in period			3,300,000
Class of warrant or right, exercise price			$ 0.125
Proceeds from exercise of warrants			$ 412,500
Class of warrants and rights, issued				5,000,000
Class of Warrants or Rights, Expired	5,000,000

Note 14 - Warrants - Warrants O

Note 14 - Warrants - Warrants Outstanding (Details)	12 Months Ended		24 Months Ended
	Dec. 31, 2016$ / sharesshares	Dec. 31, 2015$ / sharesshares	Dec. 31, 2017$ / sharesshares
Statement Line Items [Line Items]
Number of warrants Exercised (in shares)	(5,711,683)
Warrants [member]
Statement Line Items [Line Items]
Issued, weighted average remaining contractual life		0.3
Number of warrants Issued (in shares)		5,000,000
Issued, number of warrants (in CAD per share) | $ / shares		$ 0.125
Number of warrants Exercised (in shares)		(1,700,000)	(5,711,683)
Exercised, number of warrants (in CAD per share) | $ / shares		$ 0.125	$ 0.39
Number of warrants outstanding (in shares)	8,833,668		8,833,668
Balance, number of warrants (in CAD per share) | $ / shares	$ 0.125		$ 0.125
Number of warrants Expired (in shares)			(3,121,985)
Expired, number of warrants (in CAD per share) | $ / shares			$ 0.75
Number of warrants outstanding (in shares)		8,833,668
Balance, number of warrants (in CAD per share) | $ / shares		$ 0.125

Note 15 - Earnings (Loss) Per60

Note 15 - Earnings (Loss) Per Share - Calculation of Basic and Diluted Income (Loss) Per Share (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Weighted average number of common shares used as the denominator in calculating basic earnings per share (in shares)	35,529,192	33,987,383	26,288,889
Adjustments for calculation of diluted earnings per share:
Options (in shares)		814,609	1,521,831
Warrants (in shares)		149,701	1,273,020
Weighted average number of common shares and potential common shares used as the denominator in calculating diluted earnings per share (in shares)	35,529,192	34,951,693	29,083,740
Basic earnings (loss) per share (in CAD per share)	$ (0.18)	$ 0	$ 0.10
Diluted earnings (loss) per share (in CAD per share)	$ (0.18)	$ 0	$ 0.09

Note 16 - Income Taxes (Details

Note 16 - Income Taxes (Details Textual)	Dec. 31, 2017CAD ($)
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 21,653,000
Capital loss [member]
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	1,339,000
Allowance for credit losses [member]
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 2,000,000

Note 16 - Income Taxes - Provis

Note 16 - Income Taxes - Provision for Income Taxes (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Combined basic Canadian federal and provincial income tax rate	26.50%	26.50%	26.50%
Effective income tax taxes	$ (1,659,267)	$ 17,025	$ 753,222
Increase (decrease) resulting from change in the deferred tax assets not recognized	1,302,000	424,000	(693,585)
Withholding tax	178,022	186,832	310,289
Non-deductible items	676,242	62,601	(11,204)
Change in prior year estimates	(318,975)	(502,753)	(48,433)
	$ 178,022	$ 187,705	$ 310,289

Note 16 - Income Taxes - Tax Ef

Note 16 - Income Taxes - Tax Effect of Temporary Differences (Details) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Loss carry forwards	$ 6,307,000	$ 5,832,000
Deferred tax assets not recognized	(6,306,000)	(5,004,000)
Deferred tax assets recognized	1,000	828,000
Intangibles		(832,000)
Property and equipment	(1,000)	(4,000)
Net deferred tax assets
Unused tax losses [member]
Deferred tax assets:
Loss carry forwards	$ 6,307,000	$ 5,832,000

Note 16 - Income Taxes - Non-ca

Note 16 - Income Taxes - Non-capital Losses Available for Carry Forward (Details)	Dec. 31, 2017CAD ($)
Statement Line Items [Line Items]
Non-capital losses available for carry forward	$ 21,653,000
2026 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	407,000
2027 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	895,000
2028 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	2,163,000
2029 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	2,991,000
2030 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	4,356,000
2031 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	4,646,000
2032 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	1,188,000
2033 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	806,000
2034 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	436,000
2035 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	1,000
2036 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	850,000
2037 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	$ 2,914,000

Note 17 - Government Grants (De

Note 17 - Government Grants (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Government grants	$ 232,413	$ 229,694	$ 211,729
Current grants receivables	22,556	21,847	20,273
Total revenue	$ 2,776,768	3,195,221	4,925,735
Development of comprehensive, interactive phonetic English learning solution project [member]
Statement Line Items [Line Items]
Royalty percentage	2.50%
Payments for royalties	$ 0	0	0
Total revenue	$ 0	$ 0	$ 0
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Minimum threshold for the revenue of a period of three years for a grant liability to occur	15.00%	15.00%	15.00%
Total revenue	$ 1,688,571	$ 1,738,800	$ 1,971,121

Note 18 - Financial Instrumen66

Note 18 - Financial Instruments (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 327,434	$ 84,303	$ 409,022	$ 477,001
Current Trade and Grants Receivable	970,467	3,044,928
Currency risk [member]
Statement Line Items [Line Items]
Possible effect of 10% change in exchange rate regarding the USD to the net income (loss)	67,000	294,858
Liquidity risk [member]
Statement Line Items [Line Items]
Total cash and cash equivalents	327,434	84,303
Current Trade and Grants Receivable	970,467	3,044,928
Current liabilities	980,318	731,159
Credit risk [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 970,467	$ 3,044,928

Note 18 - Financial Instrumen67

Note 18 - Financial Instruments - Denominated Monetary Assets and Liabilities (Details) - Currency risk [member]	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016CNY (¥)
Financial liabilities at amortised cost, category [member] | Trade and other payables [member]
Statement Line Items [Line Items]
Financial liabilities	$ 104,225	$ 88,352
Financial assets at fair value through profit or loss, category [member] | Cash and cash equivalents [member]
Statement Line Items [Line Items]
Financial assets	122,319	17,652	1,786
Loans and receivables, category [member] | Trade receivables [member]
Statement Line Items [Line Items]
Financial assets	$ 518,999	$ 2,267,036

Note 19 - Major Customer (Detai

Note 19 - Major Customer (Details Textual) - People’s Republic of China government agency [member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Percentage of entity's revenue	59.00%	54.00%	39.00%
Percentage of entity's receivables	84.00%	52.00%	45.00%

Note 21 - Segmented Informati69

Note 21 - Segmented Information (Details Textual)	12 Months Ended
	Dec. 31, 2017
Statement Line Items [Line Items]
Number of reportable segments	2

Note 21 - Segmented Informati70

Note 21 - Segmented Information - Segment Earnings (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Segmented assets	$ 1,534,072	$ 7,176,192
Segmented liabilities	980,318	731,159
Total revenue	2,776,768	3,195,221	$ 4,925,735
Segmented direct costs	225,618	385,384	382,871
Segmented selling, general & administrative	1,368,153	1,364,736	1,059,703
Segmented intangible amortization	1,051,928	1,003,485	721,720
Segmented profit (loss)	(6,261,382)	64,247	2,532,057
Foreign exchange gain	(189,783)	(146,599)	399,314
Interest and other financial	(53,709)	(35,768)	(158,792)
Share-based payments	(371,513)		(151,038)
Other comprehensive income	(1,410)	60,173	(157,358)
Total Comprehensive Income (Loss)	(6,262,792)	124,420	2,374,699
Online English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	223,542	5,043,729	3,756,913
Segmented liabilities	458,698	326,463	717,139
Total revenue	1,088,197	1,456,421	2,954,614
Segmented direct costs	134,695	167,597	276,049
Segmented selling, general & administrative	1,420,502	625,512	337,756
Segmented intangible amortization	1,051,928	1,003,485	721,720
Segmented other expense	1,502	1,513	3,097
Segmented impairment	2,087,700
Segmented profit (loss)	(6,380,956)	(341,660)	1,615,992
Segmented intangible addition		1,798,687	2,071,440
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	1,310,530	2,132,463	1,476,038
Segmented liabilities	521,620	404,696	469,028
Total revenue	1,688,571	1,738,800	1,971,121
Segmented direct costs	90,923	217,787	106,822
Segmented selling, general & administrative	679,905	739,224	721,947
Segmented intangible amortization
Segmented other expense	280,908	193,489	315,771
Segmented impairment
Segmented profit (loss)	734,579	588,274	826,581
Segmented intangible addition
Total operating segments [member]
Statement Line Items [Line Items]
Segmented assets	1,534,072	7,176,192	5,232,951
Segmented liabilities	980,318	731,159	1,186,167
Total revenue	2,776,768	3,195,221	4,925,735
Segmented direct costs	225,618	385,384	382,871
Segmented selling, general & administrative	2,100,407	1,364,736	1,059,703
Segmented intangible amortization	1,051,928	1,003,485	721,720
Segmented other expense	282,410	195,002	318,868
Segmented impairment	2,087,700
Segmented profit (loss)	$ (5,646,377)	246,614	2,442,573
Segmented intangible addition		$ 1,798,687	$ 2,071,440

Note 21 - Segmented Informati71

Note 21 - Segmented Information - Geographical Information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Revenue	$ 2,776,768	$ 3,195,221	$ 4,925,735
Identifiable non-current assets	30,689	3,467,115	2,374,241
Latin America [member]
Statement Line Items [Line Items]
Revenue	997,661	821,762	2,660,535
Country of domicile [member]
Statement Line Items [Line Items]
Identifiable non-current assets	29,804	3,467,115	2,374,241
China [member]
Statement Line Items [Line Items]
Revenue	1,712,079	2,252,170	2,069,253
Identifiable non-current assets	885
Other [member]
Statement Line Items [Line Items]
Revenue	$ 67,028	$ 121,289	$ 195,947

Note 22 - Commitments and Con72

Note 22 - Commitments and Contingency - Future Minimum Lease Payments (Details)	Dec. 31, 2017CAD ($)
Not later than one year [member]
Statement Line Items [Line Items]
Future minimum lease payments	$ 217,393
Later than one year and not later than two years [member]
Statement Line Items [Line Items]
Future minimum lease payments	212,734
Later than two years and not later than three years [member]
Statement Line Items [Line Items]
Future minimum lease payments	212,734
Later than three years and not later than four years [member]
Statement Line Items [Line Items]
Future minimum lease payments	$ 37,256

Note 23 - Supplemental Cash F73

Note 23 - Supplemental Cash Flow Information - Schedule of Income Taxes and Interest Paid (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Line Items [Line Items]
Income taxes and other taxes paid	$ 178,022	$ 187,705	$ 310,289
Interest paid	$ 41,650	$ 25,103	$ 106,731

Note 24 - Related Party Balan74

Note 24 - Related Party Balances and Transactions (Details Textual)	12 Months Ended
	Dec. 31, 2017CAD ($)	Dec. 31, 2016CAD ($)	Dec. 31, 2015CAD ($)
Statement Line Items [Line Items]
Key management personnel compensation	$ 360,023	$ 480,577	$ 424,111
Number of share options granted in share-based payment arrangement	4,012,000	700,000	400,000
Two corporations under one related director [member] | Rent, administration, office charges and telecommunications [member]
Statement Line Items [Line Items]
Amounts receivable, related party transactions	$ 52,001	$ 33,020	$ 8,000
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 3,121	$ 0	$ 241,331
Number of share options granted in share-based payment arrangement	508,000	0	0
Corporations controlled by directors and officers of the entity [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 150,000	$ 50,000	$ 480,000
Borrowings, interest rate	12.00%
Interest income (expense)	$ (4,586)	$ (351)	$ (43,200)