Everybody Loves Languages (LMDCF) 6-K 29 Aug 18 2018 Q2 Current report (foreign) Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2018
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 Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Type	6-K
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets (Current Period Unaudited) - CAD ($)	Jun. 30, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents	$ 239,763	$ 327,434
Accounts and grants receivable	1,073,843	970,467
Prepaid and other receivables	84,568	205,482
	1,398,174	1,503,383
Non-Current Assets
Property and equipment	27,516	30,689
Balance
TOTAL ASSETS	1,425,690	1,534,072
Current Liabilities
Accounts payable	548,450	488,636
Accrued liabilities	90,905	155,156
Lease inducement	30,759	36,526
Loans payable	195,000	300,000
TOTAL LIABILITIES	865,114	980,318
Equity
Share capital	21,914,722	21,914,722
Share-based payment reserve	3,865,749	3,792,678
Accumulated other comprehensive income	(302,811)	(303,447)
Deficit	(24,917,084)	(24,850,199)
TOTAL EQUITY	560,576	553,754
TOTAL EQUITY AND LIABILITIES	$ 1,425,690	$ 1,534,072

Condensed Consolidated Interim3

Condensed Consolidated Interim Statements of Comprehensive Income (Unaudited) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement Line Items [Line Items]
Revenue	$ 960,159	$ 1,068,915	$ 1,040,514	$ 1,666,892
Expenses
Selling, general and administrative expenses	313,659	358,369	624,624	590,057
Amortization – intangibles		307,402		601,674
Bad debt (recovery)	(143,039)		(143,039)
Direct costs	55,086	73,787	93,206	111,717
Development costs	80,002		337,436
Share-based payment	49,663	30,721	73,071	30,721
Depreciation – property and equipment	1,564	1,420	3,217	2,809
Total Expenses	356,935	771,699	988,515	1,336,978
Profit / (Loss) from Operations	603,224	297,216	51,999	329,914
Net Finance Charges
Interest expense	23,972	12,455	38,924	21,837
Foreign exchange (gain) / loss	(34,615)	104,702	(63,956)	118,154
Profit before Tax	613,867	180,059	77,031	189,923
Income Tax Expense	136,659	136,937	143,916	142,856
Net Profit / (Loss) for the Period	477,208	43,122	(66,885)	47,067
Other Comprehensive Income
Exchange differences on translating foreign operations gain / (loss)	854	(730)	636	(948)
Total Comprehensive Income / (Loss), Net of Tax	$ 478,062	$ 42,392	$ (66,249)	$ 46,119
Earnings per Share
Basic (in CAD per share)	$ 0.01	$ 0	$ 0	$ 0
Diluted (in CAD per share)	$ 0.01	$ 0	$ 0	$ 0
Weighted Average Number of Common Shares Outstanding
Basic (in shares)	35,529,132	35,529,132	35,529,132	35,529,132
Diluted (in shares)	35,529,132	37,277,783	35,529,132	37,153,772

Condensed Consolidated Interim4

Condensed Consolidated Interim Statements of Changes in Equity (Unaudited) - CAD ($)	Issued capital [member]	Reserve of share-based payments [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, 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]
Income for the period				47,067	47,067
Other comprehensive income (loss)			(948)		(948)
Share-based payments charged to operations		30,721			30,721
Balance (in shares) at Jun. 30, 2017	35,529,192
Balance at Jun. 30, 2017	$ 21,914,722	3,451,886	(302,985)	(18,541,750)	6,521,873
Statement Line Items [Line Items]
Income for the period				(6,308,449)	(6,308,449)
Other comprehensive income (loss)			(462)		(462)
Share-based payments charged to operations		340,792			340,792
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
Statement Line Items [Line Items]
Income for the period				(66,885)	(66,885)
Other comprehensive income (loss)			636		636
Share-based payments charged to operations		73,071			73,071
Balance (in shares) at Jun. 30, 2018	35,529,192
Balance at Jun. 30, 2018	$ 21,914,722	$ 3,865,749	$ (302,811)	$ (24,917,084)	$ 560,576

Condensed Consolidated Interim5

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Income for the period	$ 477,208	$ 43,122	$ (66,885)	$ 47,067
Adjustments to Net Profit for Non-Cash Items:
Depreciation / amortization – intangibles		307,402		601,674
Share-based payment	49,663	30,721	73,071	30,721
Unrealized foreign exchange gain	(2,637)	(3,618)	(5,176)	(16,864)
Depreciation – Property and equipment	1,564	1,420	3,217	2,809
Operating Income before Working Capital Changes	525,798	379,047	4,227	665,407
Working Capital Adjustments:
(Increase)/decrease in accounts and grants receivable	(123,565)	359,454	(103,376)	741,102
(Increase)/decrease in prepaid and other receivables	25,002	189,570	120,914	431,087
Increase/(decrease) in accounts payable	133,363	(2,884)	59,814	(11,736)
Increase/(decrease) in accrued liabilities	(44,932)	(38,536)	(64,250)	(93,652)
Cash Generated from Operations	515,666	886,651	17,329	1,732,208
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in intangibles		(715,602)		(1,590,420)
Purchase of property and equipment		(676)		(676)
Net Cash Flows used in Investing Activities		(716,278)		(1,591,096)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans	170,000		420,000	685,000
Advances/(repayments) of loans payable	(525,000)	(395,000)	(525,000)	(835,000)
Cash Flows Generated from Financing Activities	(355,000)	(395,000)	(105,000)	(150,000)
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS	160,666	(224,627)	(87,671)	(8,888)
Cash and Cash Equivalents, Beginning of the Period	79,097	300,042	327,434	84,303
Cash and Cash Equivalents, End of the Period	$ 239,763	$ 75,415	$ 239,763	$ 75,415

Note 1 - Corporate Information

Note 1 - Corporate Information	6 Months Ended
	Jun. 30, 2018
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 quoted on the OTC Marketplace. The consolidated financial statements of the Company as at and for the period ended June 30, 2018 Speak2Me Lingo Media is a global provider of best-in-class digital and print-based English language learning solutions 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	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of basis of preparation of financial statements [text block]	2. BASIS OF PREPRATION 2.1 Statement of compliance These condensed consolidated interim financial statements are unaudited and have been prepared in accordance with IAS 34 34” These condensed consolidated interim financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities in the normal course of business. The Company has incurred significant losses recurring over the years. This raises the doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon raising additional financing through share issuance or debt borrowing or through cash flow generated from sales contracts and distribution agreements. There are no The condensed consolidated interim financial statements for the period ended June 30, 2018 August 27, 2018. 2.2 Basis of measurement These condensed consolidated interim 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”) as at June 30, 2018. 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	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of accounting judgements and estimates [text block]	3. SIGINFICANT ACCOUTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS The preparation of the Company’s condensed consolidated interim financial statements in conformity with IFRS requires management to make judgments, 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 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	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	4. SUMMARY OF SIGINFICANT ACCOUTING POLICIES The accounting policies applied by the Company in these Condensed Consolidated Interim Financial Statements are the same as those applied by the Company in its Consolidated Financial Statements for the year ended December 31, 2017, New Standards Adopted in Current Year IFRS 2 June 2016. January 1, 2018. not IFRS 9 9 January 1, 2018. not IFRS 15 June 2014. 15 15, 18. 15 January 1, 2018. not 15, 14.

Note 5 - Accounts and Grants Re

Note 5 - Accounts and Grants Receivable	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of trade and other receivables [text block]	5. ACCOUNTS AND GRANTS RECEIVABLE Accounts and grants receivable consist of: June 30, 2018 December 31, 2017 Trade receivable $ 941,287 $ 947,911 Grants receivable 132,556 22,556 $ 1,073,843 $ 970,467

Note 6 - Property and Equipment

Note 6 - Property and Equipment	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of property, plant and equipment [text block]	6. PROPERTY AND EQUIPMENT Cost, January 1, 2017 $ 80,713 Additions 676 Effect of foreign exchange (441 ) Cost, June 30, 2017 $ 80,948 Additions 9,247 Effect of foreign exchange (408 ) Cost, December 31, 2017 $ 89,787 Effect of foreign exchange 566 Cost, June 30, 2018 $ 90,353 Accumulated depreciation, January 1, 2017 $ 53,225 Charge for the period 2,809 Effect of foreign exchange (399 ) Accumulated depreciation, June 30, 2017 $ 55,635 Charge for the period 3,835 Effect of foreign exchange (372 ) Accumulated depreciation, December 31, 2017 $ 59,098 Charge for the period 3,217 Effect of foreign exchange 522 Accumulated depreciation, June 30, 2018 62,837 Net book value, January 1, 2017 $ 27,488 Net book value, June 30, 2017 $ 25,313 Net book value, December 31, 2017 $ 30,689 Net book value, June 30, 2018 $ 27,516

Note 7 - Intangibles

Note 7 - Intangibles	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of intangible assets [text block]	7. INTANGIBLES Software and Web Development Content Platform Content Development Total Cost, January 1, 2017 $ 9,239,088 $ 1,477,112 $ 2,474,020 $ 13,190,220 Additions 482,706 - 1,107,713 1,590,419 Cost, June 30, 2017 $ 9,721,794 $ 1,477,122 $ 3,581,733 $ 14,780,639 Impairment (482,707 ) - (1,107,713 ) (1,590,420 ) Cost, December 31, 2017 9,239,087 1,477,112 2,474,020 13,190,219 Cost, June 30, 2018 $ 9,239,088 $ 1,477,112 $ 2,474,020 $ 13,190,219 Accumulated depreciation, January 1, 201 7 $ 8,229,946 $ 1,477,112 $ 483,152 $ 10,190,210 Charge for the period 335,498 - 266,176 601,674 Accumulated depreciation, June 30, 2017 $ 8,565,444 $ 1,477,112 $ 749,328 $ 10,791,884 Charge for the period 221,626 - 228,628 450,254 Impairment 452,018 - 1,496,063 1,948,081 Accumulated depreciation, December 31, 2017 9,239,088 1,477,112 2,474,019 $ 13,190,219 Accumulated depreciation, June 30, 2018 $ 9,239,088 $ 1,477,112 $ 2,474,019 $ 13,190,219 Net book value, December 31, 2017 $ - $ - $ - $ - Net book value, June 30, 2018 $ - $ - $ - $ - The Company began commercial production and sale of its services and products during 2009. 2018, $337,436 2017 $1,590,420 five three five 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 June 30, 2018 not

Note 8 - Loans Payable

Note 8 - Loans Payable	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of borrowings [text block]	8. LOANS PAYABLE June 30, 2018 December 31, 2017 Loans payable, interest bearing at 12% per annum and monthly interest payments, due on demand (i) $ 195,000 $ 300,000 $ 195,000 $ 300,000 (i) The Company received an unsecured short-term loan during the period. Included in loans payable are loans amounting to $90,000 2017 $nil 16.

Note 9 - Share Capital

Note 9 - Share Capital	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of share capital, reserves and other equity interest [text block]	9. SHARE CAPITAL Authorized Unlimited number of preference shares with no Unlimited number of common shares with no

Note 10 - Share-based Payments

Note 10 - Share-based Payments	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of share-based payment arrangements [text block]	10. SHARE-BASED PAYMENTS In December 2017, “2017 2017 may 2017 7,105,838 1996 2000 2005 2009 2011 The maximum number of common shares that may one 2017 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 2017 not may, 2017 may The following summarizes the options outstanding: Number of Options Weighted Average Exercise Price Warran t Remaining Contract Life (Yrs) Outstanding as at January 1, 2017 2,045,835 0.18 0.86 Granted 1,972,000 0.39 Forfeited (818,335 ) 0.62 Outstanding as at June 30, 2017 3,199,500 $ 0.20 2.85 Granted 2,040,000 0.21 Expired (1,230,750 ) 0.18 Forfeited (9,750 ) 0.24 Outstanding as at December 31, 2017 3,999,000 $ 0.21 2.77 Forfeited (18,000 ) 0.23 Outstanding as at June 30, 2018 3,981,000 $ 0.21 2.51 Options exercisable as at June 30, 2017 1,774,535 $ 0.19 Options exercisable as at December 31, 2017 2,577,000 $ 0.21 Options exercisable as at June 30, 2018 3,321,000 $ 0.21 The weighted average remaining contractual life for the stock options outstanding as at June 30, 2018 2.51 2017 1.36 2016 1.48 June 30, 2018 $0.20 $0.23 2017 $0.13 $0.24, 2016 $0.13 $0.77 $0.12 2017 $0.0748 2016 $0.69 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% 2017 0.85%, 2016 0.44% Nil 2017 Nil, 2016 Nil 97% 2017 48%, 2016– 78.9% zero $ 0.20 $ 0.21 3 2017 3 2016 2.58

Note 11 - Income Tax

Note 11 - Income Tax	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of income tax [text block]	11. INCOME TAX Income tax expense is accrued upon recognition of revenue and is withheld at source on remittances from China.

Note 12 - Government Grants

Note 12 - Government Grants	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of government grants [text block]	12. GOVERNMENT GRANTS Included as a reduction of selling, general and administrative expenses are government grants of $118,322 2017 $113,229 $132,556 June 30, 2017 - $131,847 One government grant for the print-based ELL segment is repayable in the event that the segment’s annual net income for each of the previous two 15% 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%

Note 13 - Financial Instruments

Note 13 - Financial Instruments	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	13. FINANCIAL INSTRUMENTS Fair values The carrying value of cash and accounts and grants receivable, approximates its fair value due to the liquidity of these instruments. The carrying value of accounts payables and accrued liabilities and loans payables approximates its fair value due to the requirement to extinguish the liabilities on demand. 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: 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. a. Foreign currency risk 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% $51,037 2017 $124,090 10% June 30, 2018 June 30, 2018 US Denominated USD Cash 35,362 Accounts receivable 714,934 Accounts payable 79,616 b. 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 June 30, 2018, $239,763, $1,073,843 $84,568 $865,114 Credit risk Credit risk refers to the risk that one June 30, 2018, $941,287. not 1

Note 14 - Capital Management

Note 14 - Capital Management	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of objectives, policies and processes for managing capital [text block]	14. 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 distribution 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 2018 2017.

Note 15 - Segmented Information

Note 15 - Segmented Information	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	15. 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 solutions. The company reports an aggregate revenue number that incorporates all revenues generated from print-based and online-based segments. The revenue of print-based is the royalty income from People’s Education & Audio Visual Press. The revenue of online-based is from licensing revenue to the Company’s online English Education programs. Transactions between operating segments are recorded at the exchange amount and eliminated upon consolidation. Segmented Information (Before Other Financial Items Below) June 30, 2018 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 190,532 $ 1,235,158 $ 1,425,690 Segmented liabilities 367,609 497,505 865,114 Segmented revenue 162,376 878,138 1,040,514 Segmented direct costs 51,032 42,174 93,206 Segmented selling, general & administrative 422,030 202,594 624,624 Segmented profit / (loss) (510,942 ) 492,096 (18,846 ) June 30, 2017 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 5,733,343 $ 1,248,343 $ 6,981,686 Segmented liabilities 180,266 279,547 459,813 Segmented revenue 723,358 943,534 1,666,892 Segmented direct costs 65,803 45,914 111,717 Segmented selling, general & administrative 319,724 270,333 590,057 Segmented intangible amortization 601,674 - 601,674 Segmented profit / (loss) (264,172 ) 481,951 217,779 Segmented intangible addition 1,590,420 - 1,590,420 Other Financial Items 2018 2017 Online English Language Learning segmented income (loss) $ (510,942 ) $ (264,172 ) Print-Based English Language Learning segmented income (loss) 492,096 481,951 Foreign exchange gain / (loss) 63,956 (118,154 ) Interest expense and other financial expense (38,924 ) (21,837 ) Share-based payment (73,071 ) (30,721 ) Other comprehensive income (loss) 636 (948 ) Total Comprehensive Income (Loss) $ (66,249 ) $ 46,119 Revenue by Geographic Region 2018 2017 2016 Latin America $ 112,458 $ 673,655 $ 756,479 China 898,155 967,936 1,497,450 Other 29,901 25,301 52,326 $ 1,040,514 $ 1,666,892 $ 2,306,225 Identifiable Assets by Geographic Region 2018 2017 2016 Canada $ 1,422,058 $ 6,981,686 $ 7,656,221 China 3,632 - 7,510 $ 1,425,690 $ 6,981,686 $ 7,663,731

Note 16 - Supplemental Cash Flo

Note 16 - Supplemental Cash Flow Information	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of supplemental cash flow information [text block]	16. SUPPLEMENTAL CASH FLOW INFORMATION 2018 2017 2016 Income taxes and other taxes paid $ 143,916 $ 146,856 $ 149,295 Interest paid $ 38,924 $ 16,465 $ 18,404

Note 17 - Related Party Balance

Note 17 - Related Party Balances and Transactions	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of transactions between related parties [text block]	17. RELATED PARTY BALANCES AND TRANSACTIONS During the period, 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) For the six June 30, 2018, $109,717 2017 $15,869 (b) Key management compensation for the six June 30, 2018 $165,000 2017 $165,000 $165,000 (c) At June 30, 2018, two $90,000 2017 $nil 12% $12,960 2017 $4,480

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2018
Discloure of Significant Accounting Policies
Description of accounting policy for new accounting standards adopted in the current year [text block]	New Standards Adopted in Current Year IFRS 2 June 2016. January 1, 2018. not IFRS 9 9 January 1, 2018. not IFRS 15 June 2014. 15 15, 18. 15 January 1, 2018. not 15, 14.

Note 5 - Accounts and Grants 24

Note 5 - Accounts and Grants Receivable (Tables)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Schedule of accounts and grants receivable [text block]	June 30, 2018 December 31, 2017 Trade receivable $ 941,287 $ 947,911 Grants receivable 132,556 22,556 $ 1,073,843 $ 970,467

Note 6 - Property and Equipme25

Note 6 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of detailed information about property, plant and equipment [text block]	Cost, January 1, 2017 $ 80,713 Additions 676 Effect of foreign exchange (441 ) Cost, June 30, 2017 $ 80,948 Additions 9,247 Effect of foreign exchange (408 ) Cost, December 31, 2017 $ 89,787 Effect of foreign exchange 566 Cost, June 30, 2018 $ 90,353 Accumulated depreciation, January 1, 2017 $ 53,225 Charge for the period 2,809 Effect of foreign exchange (399 ) Accumulated depreciation, June 30, 2017 $ 55,635 Charge for the period 3,835 Effect of foreign exchange (372 ) Accumulated depreciation, December 31, 2017 $ 59,098 Charge for the period 3,217 Effect of foreign exchange 522 Accumulated depreciation, June 30, 2018 62,837 Net book value, January 1, 2017 $ 27,488 Net book value, June 30, 2017 $ 25,313 Net book value, December 31, 2017 $ 30,689 Net book value, June 30, 2018 $ 27,516

Note 7 - Intangibles (Tables)

Note 7 - Intangibles (Tables)	6 Months Ended
	Jun. 30, 2018
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, 2017 $ 9,239,088 $ 1,477,112 $ 2,474,020 $ 13,190,220 Additions 482,706 - 1,107,713 1,590,419 Cost, June 30, 2017 $ 9,721,794 $ 1,477,122 $ 3,581,733 $ 14,780,639 Impairment (482,707 ) - (1,107,713 ) (1,590,420 ) Cost, December 31, 2017 9,239,087 1,477,112 2,474,020 13,190,219 Cost, June 30, 2018 $ 9,239,088 $ 1,477,112 $ 2,474,020 $ 13,190,219 Accumulated depreciation, January 1, 201 7 $ 8,229,946 $ 1,477,112 $ 483,152 $ 10,190,210 Charge for the period 335,498 - 266,176 601,674 Accumulated depreciation, June 30, 2017 $ 8,565,444 $ 1,477,112 $ 749,328 $ 10,791,884 Charge for the period 221,626 - 228,628 450,254 Impairment 452,018 - 1,496,063 1,948,081 Accumulated depreciation, December 31, 2017 9,239,088 1,477,112 2,474,019 $ 13,190,219 Accumulated depreciation, June 30, 2018 $ 9,239,088 $ 1,477,112 $ 2,474,019 $ 13,190,219 Net book value, December 31, 2017 $ - $ - $ - $ - Net book value, June 30, 2018 $ - $ - $ - $ -

Note 8 - Loans Payable (Tables)

Note 8 - Loans Payable (Tables)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of detailed information about borrowings [text block]	June 30, 2018 December 31, 2017 Loans payable, interest bearing at 12% per annum and monthly interest payments, due on demand (i) $ 195,000 $ 300,000 $ 195,000 $ 300,000

Note 10 - Share-based Payments

Note 10 - Share-based Payments (Tables)	6 Months Ended
	Jun. 30, 2018
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 Warran t Remaining Contract Life (Yrs) Outstanding as at January 1, 2017 2,045,835 0.18 0.86 Granted 1,972,000 0.39 Forfeited (818,335 ) 0.62 Outstanding as at June 30, 2017 3,199,500 $ 0.20 2.85 Granted 2,040,000 0.21 Expired (1,230,750 ) 0.18 Forfeited (9,750 ) 0.24 Outstanding as at December 31, 2017 3,999,000 $ 0.21 2.77 Forfeited (18,000 ) 0.23 Outstanding as at June 30, 2018 3,981,000 $ 0.21 2.51 Options exercisable as at June 30, 2017 1,774,535 $ 0.19 Options exercisable as at December 31, 2017 2,577,000 $ 0.21 Options exercisable as at June 30, 2018 3,321,000 $ 0.21

Note 13 - Financial Instrumen29

Note 13 - Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of detailed information about financial instruments [text block]	US Denominated USD Cash 35,362 Accounts receivable 714,934 Accounts payable 79,616

Note 15 - Segmented Informati30

Note 15 - Segmented Information (Tables)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	June 30, 2018 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 190,532 $ 1,235,158 $ 1,425,690 Segmented liabilities 367,609 497,505 865,114 Segmented revenue 162,376 878,138 1,040,514 Segmented direct costs 51,032 42,174 93,206 Segmented selling, general & administrative 422,030 202,594 624,624 Segmented profit / (loss) (510,942 ) 492,096 (18,846 ) June 30, 2017 Online English Language Learning Print-Based English Language Learning Total Segmented assets $ 5,733,343 $ 1,248,343 $ 6,981,686 Segmented liabilities 180,266 279,547 459,813 Segmented revenue 723,358 943,534 1,666,892 Segmented direct costs 65,803 45,914 111,717 Segmented selling, general & administrative 319,724 270,333 590,057 Segmented intangible amortization 601,674 - 601,674 Segmented profit / (loss) (264,172 ) 481,951 217,779 Segmented intangible addition 1,590,420 - 1,590,420 Other Financial Items 2018 2017 Online English Language Learning segmented income (loss) $ (510,942 ) $ (264,172 ) Print-Based English Language Learning segmented income (loss) 492,096 481,951 Foreign exchange gain / (loss) 63,956 (118,154 ) Interest expense and other financial expense (38,924 ) (21,837 ) Share-based payment (73,071 ) (30,721 ) Other comprehensive income (loss) 636 (948 ) Total Comprehensive Income (Loss) $ (66,249 ) $ 46,119
Disclosure of geographical areas [text block]	2018 2017 2016 Latin America $ 112,458 $ 673,655 $ 756,479 China 898,155 967,936 1,497,450 Other 29,901 25,301 52,326 $ 1,040,514 $ 1,666,892 $ 2,306,225 2018 2017 2016 Canada $ 1,422,058 $ 6,981,686 $ 7,656,221 China 3,632 - 7,510 $ 1,425,690 $ 6,981,686 $ 7,663,731

Note 16 - Supplemental Cash F31

Note 16 - Supplemental Cash Flow Information (Tables)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Disclosure of supplemental cash flows schedule [text block]	2018 2017 2016 Income taxes and other taxes paid $ 143,916 $ 146,856 $ 149,295 Interest paid $ 38,924 $ 16,465 $ 18,404

Note 1 - Corporate Information

Note 1 - Corporate Information (Details Textual)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Number of reportable segments	2

Note 5 - Accounts and Grants 33

Note 5 - Accounts and Grants Receivable - Schedule of Receivables (Details) - CAD ($)	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017
Statement Line Items [Line Items]
Trade receivable	$ 941,287	$ 947,911
Grants receivable	132,556	22,556	$ 131,847
	$ 1,073,843	$ 970,467

Note 6 - Property and Equipme34

Note 6 - Property and Equipment - Schedule of Property and Equipment (Details) - CAD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Balance	$ 27,516	$ 30,689
Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	27,516	30,689	$ 25,313	$ 27,488
Computer and office equipment [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance	90,353	89,787	80,948	80,713
Additions		9,247	676
Effect of foreign exchange	566	(408)	(441)
Computer and office equipment [member] | Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance	62,837	59,098	55,635	$ 53,225
Effect of foreign exchange	522	(372)	(399)
Charge for the period	$ 3,217	$ 3,835	$ 2,809

Note 7 - Intangibles (Details T

Note 7 - Intangibles (Details Textual) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement Line Items [Line Items]
Research and development expense	$ 80,002		$ 337,436
Purchase of intangible assets		$ 715,602		$ 1,590,420

Note 7 - Intangibles - Schedule

Note 7 - Intangibles - Schedule of Intangibles (Details) - CAD ($)	6 Months Ended
	Dec. 31, 2017	Jun. 30, 2017	Jun. 30, 2018	Dec. 31, 2016
Statement Line Items [Line Items]
Balance
Software and web development [member]
Statement Line Items [Line Items]
Balance
Content platform [member]
Statement Line Items [Line Items]
Balance
Content development [member]
Statement Line Items [Line Items]
Balance
Gross carrying amount [member]
Statement Line Items [Line Items]
Balance	13,190,219	$ 14,780,639	13,190,219	$ 13,190,220
Additions		1,590,419
Impairment	(1,590,420)
Gross carrying amount [member] | Software and web development [member]
Statement Line Items [Line Items]
Balance	9,239,087	9,721,794	9,239,088	9,239,088
Additions		482,706
Impairment	(482,707)
Gross carrying amount [member] | Content platform [member]
Statement Line Items [Line Items]
Balance	1,477,112	1,477,122	1,477,112	1,477,112
Additions
Impairment
Gross carrying amount [member] | Content development [member]
Statement Line Items [Line Items]
Balance	2,474,020	3,581,733	2,474,020	2,474,020
Additions		1,107,713
Impairment	(1,107,713)
Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance	13,190,219	10,791,884	13,190,219	10,190,210
Impairment	1,948,081
Charge for the period	450,254	601,674
Accumulated depreciation, amortisation and impairment [member] | Software and web development [member]
Statement Line Items [Line Items]
Balance	9,239,088	8,565,444	9,239,088	8,229,946
Impairment	452,018
Charge for the period	221,626	335,498
Accumulated depreciation, amortisation and impairment [member] | Content platform [member]
Statement Line Items [Line Items]
Balance	1,477,112	1,477,112	1,477,112	1,477,112
Impairment
Charge for the period
Accumulated depreciation, amortisation and impairment [member] | Content development [member]
Statement Line Items [Line Items]
Balance	2,474,019	749,328	$ 2,474,019	$ 483,152
Impairment	1,496,063
Charge for the period	$ 228,628	$ 266,176

Note 8 - Loans Payable (Details

Note 8 - Loans Payable (Details Textual) - CAD ($)	Jun. 30, 2018	Dec. 31, 2017
Unsecured loan [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 90,000	$ 0

Note 8 - Loans Payable - Schedu

Note 8 - Loans Payable - Schedule of Loans Outstanding (Details) - CAD ($)		Jun. 30, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Loans payable, interest bearing at 12% per annum and monthly interest payments, due on demand(i)		$ 195,000	$ 300,000
Unsecured loan [member]
Statement Line Items [Line Items]
Loans payable, interest bearing at 12% per annum and monthly interest payments, due on demand(i)	[1]	$ 195,000	$ 300,000
[1]	The Company received an unsecured short-term loan during the period. Included in loans payable are loans amounting to $90,000 (2017 - $nil) to related parties as disclosed in Note 16.

Note 8 - Loans Payable - Sche39

Note 8 - Loans Payable - Schedule of Loans Outstanding (Details) (Parentheticals)		Jun. 30, 2018	Dec. 31, 2017
Unsecured loan [member]
Statement Line Items [Line Items]
Borrowings, interest rate	[1]	12.00%	12.00%
[1]	The Company received an unsecured short-term loan during the period. Included in loans payable are loans amounting to $90,000 (2017 - $nil) to related parties as disclosed in Note 16.

Note 9 - Share Capital (Details

Note 9 - Share Capital (Details Textual) $ / shares in Thousands	Jun. 30, 2018$ / shares
Preference shares [member]
Statement Line Items [Line Items]
Par value per share	$ 0
Ordinary shares [member]
Statement Line Items [Line Items]
Par value per share	$ 0

Note 10 - Share-based Payment41

Note 10 - Share-based Payments (Details Textual)	Dec. 31, 2017shares	Jun. 30, 2018CAD ($)	Jun. 30, 2017CAD ($)	Jun. 30, 2016CAD ($)	Dec. 31, 2017shares	Dec. 31, 2016
Statement Line Items [Line Items]
Option life, share options granted		3	3	2.58
Weighted average remaining contractual life of outstanding share options	2.77	2.51	2.85		2.77	0.86
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%	85.00%	0.44%
Expected dividend, share options granted		$ 0	$ 0	$ 0
Expected volatility, share options granted		97.00%	48.00%	78.90%
Forfeiture rate, share options granted		0.00%	0.00%	0.00%
Weighted average share price, share options granted		$ 0.20	$ 0.20	$ 0.20
Exercise price, share options granted		0.21	0.21	0.21
Management, employees, directors and consultants [member]
Statement Line Items [Line Items]
Weighted average fair value at measurement date, share options granted		0.12	0.0748	0.69
Top of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options		0.23	0.24	0.77
Bottom of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options		$ 0.20	$ 0.13	$ 0.13
The 2017 Stock Option Plan [member]
Statement Line Items [Line Items]
Number of shares reserved for issue under options and contracts for sale of shares | shares	7,105,838				7,105,838
Share reservation limitations, maximum percentage of allowed reserved shares	500.00%				500.00%
Weighted average remaining contractual life of outstanding share options		2.51	1.36	1.48
The 2017 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 10 - Share-based Payment42

Note 10 - Share-based Payments - Options Outstanding (Details)	6 Months Ended
	Jun. 30, 2018CAD ($)shares	Dec. 31, 2017CAD ($)shares	Jun. 30, 2017CAD ($)shares
Statement Line Items [Line Items]
Balance, number of options	3,999,000	3,199,500	2,045,835
Balance, weighted average exercise price	$ 0.21	$ 0.20	$ 0.18
Balance, weighted average remaining contract life	2.77	2.85	0.86
Granted, number of options		2,040,000	1,972,000
Granted, weighted average exercise price		$ 0.21	$ 0.39
Granted, weighted average remaining contract life (in shares) | shares
Forfeited, number of options	18,000	9,750	(818,335)
Forfeited, weighted average exercise price	$ 0.23	$ 0.24	$ 0.62
Forfeited, weighted average remaining contract life (in shares) | shares
Balance, number of options	3,981,000	3,999,000	3,199,500
Balance, weighted average exercise price	$ 0.21	$ 0.21	$ 0.20
Balance, weighted average remaining contract life	2.51	2.77	2.85
Expired, number of options		(1,230,750)
Expired, weighted average exercise price		$ 0.18
Expired, weighted average remaining contract life (in shares) | shares
Forfeited, number of options	(18,000)	(9,750)	818,335
Options exercisable, number of options	3,321,000	2,577,000	1,774,535
Options exercisable, weighted average exercise price	$ 0.21	$ 0.21	$ 0.19

Note 12 - Government Grants (De

Note 12 - Government Grants (Details Textual) - CAD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017
Statement Line Items [Line Items]
Government grants	$ 118,322	$ 113,229
Current grants receivables	$ 132,556	$ 22,556	$ 131,847
Development of comprehensive, interactive phonetic English learning solution project [member]
Statement Line Items [Line Items]
Royalty percentage	2.50%
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%

Note 13 - Financial Instrumen44

Note 13 - Financial Instruments (Details Textual) - CAD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 239,763	$ 75,415	$ 79,097	$ 327,434	$ 300,042	$ 84,303
Current Trade and Grants Receivable	1,073,843			970,467
Current prepayments and other receivable	84,568			$ 205,482
Currency risk [member]
Statement Line Items [Line Items]
Possible effect of 10% change in exchange rate regarding the USD to the net income (loss)	51,037	$ 124,090
Liquidity risk [member]
Statement Line Items [Line Items]
Total cash and cash equivalents	239,763
Current Trade and Grants Receivable	1,073,843
Current prepayments and other receivable	84,568
Current liabilities	865,114
Credit risk [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 941,287

Note 13 - Financial Instrumen45

Note 13 - Financial Instruments - Denominated Monetary Assets and Liabilities (Details) - Currency risk [member]	Jun. 30, 2018USD ($)
Financial liabilities at amortised cost, category [member] | Trade and other payables [member]
Statement Line Items [Line Items]
Financial liabilities	$ 79,616
Financial assets at fair value through profit or loss, category [member] | Cash and cash equivalents [member]
Statement Line Items [Line Items]
Financial assets	35,362
Loans and receivables, category [member] | Trade receivables [member]
Statement Line Items [Line Items]
Financial assets	$ 714,934

Note 15 - Segmented Informati46

Note 15 - Segmented Information (Details Textual)	6 Months Ended
	Jun. 30, 2018
Statement Line Items [Line Items]
Number of reportable segments	2

Note 15 - Segmented Informati47

Note 15 - Segmented Information - Segment Earnings (Details) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Jun. 30, 2016
Statement Line Items [Line Items]
Segmented assets	$ 1,425,690		$ 1,425,690	$ 1,534,072
Segmented liabilities	865,114		865,114	980,318
Segmented revenue	960,159	$ 1,068,915	1,040,514		$ 1,666,892	$ 2,306,225
Segmented direct costs	55,086	73,787	93,206		111,717
Segmented selling, general & administrative	313,659	358,369	624,624		590,057
Segmented profit / (loss)	477,208	43,122	(66,885)	(6,308,449)	47,067
Segmented intangible amortization		307,402			601,674
Foreign exchange gain / (loss)	34,615	(104,702)	63,956		(118,154)
Interest expense and other financial expense	(23,972)	(12,455)	(38,924)		(21,837)
Share-based payment	(49,663)	(30,721)	(73,071)		(30,721)
Other comprehensive income (loss)			636	$ (462)	(948)
Total Comprehensive Income (Loss)	478,062	42,392	(66,249)		46,119
Online English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	190,532	5,733,343	190,532		5,733,343
Segmented liabilities	367,609	180,266	367,609		180,266
Segmented revenue			162,376		723,358
Segmented direct costs			51,032		65,803
Segmented selling, general & administrative			422,030		319,724
Segmented profit / (loss)			(510,942)		(264,172)
Segmented intangible amortization					601,674
Segmented intangible addition					1,590,420
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	1,235,158	1,248,343	1,235,158		1,248,343
Segmented liabilities	497,505	279,547	497,505		279,547
Segmented revenue			878,138		943,534
Segmented direct costs			42,174		45,914
Segmented selling, general & administrative			202,594		270,333
Segmented profit / (loss)			492,096		481,951
Segmented intangible amortization
Segmented intangible addition
Total operating segments [member]
Statement Line Items [Line Items]
Segmented assets	1,425,690	6,981,686	1,425,690		6,981,686
Segmented liabilities	$ 865,114	$ 459,813	865,114		459,813
Segmented revenue			1,040,514		1,666,892
Segmented direct costs			93,206		111,717
Segmented selling, general & administrative			624,624		590,057
Segmented profit / (loss)			$ (18,846)		217,779
Segmented intangible amortization					601,674
Segmented intangible addition					$ 1,590,420

Note 15 - Segmented Informati48

Note 15 - Segmented Information - Geographical Information (Details) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2016
Statement Line Items [Line Items]
Revenue	$ 960,159	$ 1,068,915	$ 1,040,514	$ 1,666,892	$ 2,306,225
Identifiable non-current assets	1,425,690	6,981,686	1,425,690	6,981,686	7,663,731
Latin America [member]
Statement Line Items [Line Items]
Revenue			112,458	673,655	756,479
Country of domicile [member]
Statement Line Items [Line Items]
Identifiable non-current assets	1,422,058	6,981,686	1,422,058	6,981,686	7,656,221
China [member]
Statement Line Items [Line Items]
Revenue			898,155	967,936	1,497,450
Identifiable non-current assets	$ 3,632		3,632		7,510
Other [member]
Statement Line Items [Line Items]
Revenue			$ 29,901	$ 25,301	$ 52,326

Note 16 - Supplemental Cash F49

Note 16 - Supplemental Cash Flow Information - Schedule of Income Taxes and Interest Paid (Details) - CAD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2016
Statement Line Items [Line Items]
Income taxes and other taxes paid	$ 143,916	$ 146,856	$ 149,295
Interest paid	$ 38,924	$ 16,465	$ 18,404

Note 17 - Related Party Balan50

Note 17 - Related Party Balances and Transactions (Details Textual) - CAD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Statement Line Items [Line Items]
Key management personnel compensation	$ 165,000	$ 165,000
Corporations controlled by directors and officers of the entity [member]
Statement Line Items [Line Items]
Amounts receivable, related party transactions	109,717	15,869
Amounts payable, related party transactions	$ 90,000	0
Borrowings, interest rate	12.00%
Interest income (expense)	$ (12,960)	$ (4,480)
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 165,000