Everybody Loves Languages (LMDCF) 6-K 29 Nov 19 2019 Q3 Current report (foreign) Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2019
Document Information [Line Items]
Entity Registrant Name	LINGO MEDIA CORP
Entity Central Index Key	0001177167
Current Fiscal Year End Date	--12-31
Document Type	6-K
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets (Current Period Unaudited) - CAD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets
Cash	$ 30,367	$ 233,843
Accounts and grants receivable	1,001,936	913,458
Prepaid and other receivables	94,609	101,539
	1,126,912	1,248,840
Non-Current Assets
Property and equipment	26,692	31,597
Right-of-use assets	320,454
TOTAL ASSETS	1,474,058	1,302,004
Current Liabilities
Accounts payable	199,931	312,034
Accrued liabilities	361,593	167,558
Contract liability	176,427	217,259
Lease inducement	37,849	46,559
	775,800	743,410
Non-Current Liabilities
Lease obligation	289,825
TOTAL LIABILITIES	1,065,625	743,410
Equity
Share capital	21,914,722	21,914,722
Share-based payment reserve	4,036,282	3,955,167
Accumulated other comprehensive income	(276,468)	(271,245)
Deficit	(25,266,103)	(25,040,050)
TOTAL EQUITY	408,434	558,594
TOTAL EQUITY AND LIABILITIES	$ 1,474,058	$ 1,302,004

Condensed Consolidated Interi_2

Condensed Consolidated Interim Statements of Comprehensive Income (Loss) (Unaudited) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Revenue	$ 117,545	$ 186,518	$ 1,124,714	$ 1,227,032
Expenses
Selling, general and administrative expenses	219,617	303,739	650,534	928,363
Bad debt (recovery)		(150,340)		(293,379)
Direct costs	45,609	73,979	120,031	167,185
Development costs	45,627	69,864	150,320	407,300
Share-based payment	24,356	14,468	81,115	87,539
Depreciation – right-of-use asset	45,855		137,568
Depreciation – property and equipment	1,379	1,544	4,602	4,761
Total Expenses	382,443	313,254	1,144,170	1,301,769
Profit / (Loss) from Operations	(264,898)	(126,736)	(19,456)	(74,737)
Net Finance Charges
Interest expense	10,371	4,108	34,918	43,032
Foreign exchange (gain) / loss	21,415	14,968	28,739	(48,988)
Profit / (Loss) before Tax	(296,684)	(145,812)	(83,113)	(68,781)
Income and Other Tax Expense	45,498	10,738	142,940	154,654
Net Profit / (Loss) for the Period	(342,182)	(156,550)	(226,053)	(223,435)
Other Comprehensive Income
Exchange differences on translating foreign operations gain / (loss)	21,663	(4,215)	(5,223)	(3,579)
Total Comprehensive Income / (Loss), Net of Tax	$ (320,519)	$ (160,765)	$ (231,276)	$ (227,014)
Earnings /(Loss) per Share
Basic & Diluted (in CAD per share)	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding
Basic & Diluted (in shares)	35,529,132	35,529,132	35,529,132	35,529,132

Condensed Consolidated Interi_3

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, 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]
Loss for the period				(223,435)	(223,435)
Other comprehensive income (loss)			(3,579)		(3,579)
Share based payments charged to operations		87,539			87,539
Balance (in shares) at Sep. 30, 2018	35,529,192
Balance at Sep. 30, 2018	$ 21,914,722	3,880,217	(307,026)	(25,073,634)	414,279
Statement Line Items [Line Items]
Loss for the period				119,279	119,279
Other comprehensive income (loss)			35,781		35,781
Share based payments charged to operations		74,950			74,950
Contract adjustment for 2017				(85,695)	(85,695)
Balance (in shares) at Dec. 31, 2018	35,529,192
Balance at Dec. 31, 2018	$ 21,914,722	3,955,167	(271,245)	(25,040,050)	558,594
Statement Line Items [Line Items]
Loss for the period				(226,053)	(226,053)
Other comprehensive income (loss)			(5,223)		(5,223)
Share based payments charged to operations		81,115			81,115
Balance (in shares) at Sep. 30, 2019	35,529,192
Balance at Sep. 30, 2019	$ 21,914,722	$ 4,036,282	$ (276,468)	$ (25,266,103)	$ 408,434

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net Profit for the Period	$ (342,182)	$ (156,550)	$ (226,053)	$ (223,435)
Adjustments to Net Loss for Non-Cash Items:
Share-based payment	24,356	14,468	81,115	87,539
Unrealized foreign exchange (gain)/loss	22,389	1,570	(4,469)	(3,606)
Depreciation	47,234	1,544	142,170	4,761
Lease inducement	(2,903)	(8,651)	(8,710)	(8,651)
Operating Loss before Working Capital Changes	(251,106)	(147,619)	(15,947)	(143,392)
Working Capital Adjustments:
(Increase)/decrease in accounts and grants receivable	47,497	(43,451)	(88,478)	(146,827)
(Increase)/decrease in prepaid and other receivables	5,841	(32,336)	6,930	88,578
Increase/(decrease) in accounts payable	(18,925)	55,731	(112,104)	115,545
Increase/(decrease) in accrued liabilities	103,586	52,640	194,035	(11,610)
Increase/(decrease) in contract liability	1,213		(40,832)
Cash Used in Operations	(111,894)	(115,035)	(56,396)	(97,706)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		(6,039)	(450)	(6,039)
Net Cash Flows Used in Investing Activities		(6,039)	(450)	(6,039)
CASH FLOWS FROM FINANCING ACTIVITIES
Increase/(decrease) in lease obligation	(49,029)		(146,630)
Proceeds from loans	58,000		449,612	420,000
Repayment of loans payable	(58,000)		(449,612)	(525,000)
Net Cash Flows Used in Financing Activities	(49,029)		(146,630)	(105,000)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(160,923)	(121,074)	(203,476)	(208,745)
Cash and Cash Equivalents at the Beginning of the Period	191,290	239,763	233,843	327,434
Cash and Cash Equivalents at the End of the Period	$ 30,367	$ 118,689	$ 30,367	$ 118,689

Note 1 - Corporate Information

Note 1 - Corporate Information	9 Months Ended
	Sep. 30, 2019
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 OTC Marketplace. The consolidated financial statements of the Company as at and for the period ended September 30, 2019 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	9 Months Ended
	Sep. 30, 2019
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 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 September 30, 2019 November 29, 2019. 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 September 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 Judgements, Estimates and Assumptions	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of accounting judgements and estimates [text block]	3. SIGINIFICANT 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 expected credit loss ● Recognition of internally developed intangibles ● Recognition of government grant and grant receivable ● Recognition of deferred tax assets ● Valuation of share-based payments

Note 4 - Summary of Significant

Note 4 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
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, 2018, New Standards Adopted in Current Year IFRS 16 January 2016 January 1, 2019. 16 16, 17 The lease liability is initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if that can be readily determined. The use their incremental borrowing rate. As with IFRS 16’s 17, The Company has elected to apply the retrospective method by setting right-of-use assets based on the lease liability at the date of initial application, adjusted by the amount of lease payments. The following table summarize the impacts of adopting IFRS 16 September 30, 2019 no September 30, 2019. September 30, 2019 Note As reported Adjustments Amounts without adoption of IFRS 16 Assets Right-of-use assets, net $ 320,454 $ 320,454 $ - Total Assets 1,474,058 320,454 11,153,604 Liability Lease obligation 289,825 289,825 - Total Liabilities 1,065,625 289,825 775,800 Equity Deficit (25,266,103 ) 30,629 (25,296,732 ) Total equity 408,434 30,629 377,805 Total Equity and Liabilities 1,474,058 320,454 1,153,604 Impact on the consolidated statement of comprehensive income (loss) For the period ended September 30, 2019 Note As reported Adjustments Amounts without adoption of IFRS 16 Depreciation $ 137,568 $ 128,858 $ 8,710 Selling, general and administrative expenses 650,534 (157,046 ) 807,580 Net Profit for the Period (226,053 ) 28,188 (254,241 ) Total Comprehensive Income (231,276 ) 28,188 (259,464 ) On transition to IFRS 16, $289,825. 3.75%. Operating lease commitments as at January 1, 2019 $ 436,455 Effect of discounting using the incremental borrowing rate 17,235 Lease contract for where right-to-use has commenced (163,865 ) Lease liability recognized during period ended September 30, 2019 $ 289,825

Note 5 - Accounts and Grants Re

Note 5 - Accounts and Grants Receivable	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of trade and other receivables [text block]	5. ACCOUNTS AND GRANTS RECEIVABLE Accounts and grants receivable consist of: September 30 , 201 9 December 31 , 201 8 Trade receivable $ 835,554 $ 913,458 Grants receivable 166,382 - $ 1,001,936 $ 913,458

Note 6 - Property and Equipment

Note 6 - Property and Equipment	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of property, plant and equipment [text block]	6. PROPERTY AND EQUIPMENT Cost, January 1, 2018 $ 89,787 Additions 6,039 Effect of foreign exchange 326 Cost, September 30, 201 8 $ 96,152 Additions 1,800 Effect of foreign exchange (77 ) Cost, December 31, 201 8 $ 97,875 Additions 450 Write off (12,126 ) Effect of foreign exchange (1,109 ) Cost, September 30, 201 9 $ 85,090 Accumulated depreciation, January 1, 2018 $ 59,098 Charge for the period 4,761 Effect of foreign exchange 299 Accumulated depreciation, September 30, 201 8 $ 64,158 Charge for the period 1,995 Effect of foreign exchange 125 Accumulated depreciation, December 31 , 201 8 $ 66,278 Charge for the period 4,602 Write off (12,126 ) Effect of foreign exchange (356 ) Accumulated depreciation, September 30, 201 9 $ 58,398 Net book value, January 1, 2018 $ 30,689 Net book value, September 30, 2018 $ 31,994 Net book value, December 31, 2018 $ 31,597 Net book value, September 30 , 201 9 $ 26,692

Note 7 - Right-of-use Asset

Note 7 - Right-of-use Asset	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of leases [text block]	7. RIGHT-OF-USE ASSET Office Lease Leasehold Improvements Total Cost, January 1, 201 8 $ - $ - $ - Additions - - - Cost, September 30, 2018 $ - $ - $ - Additions - 33,180 33,180 Cost, December 31, 2018 $ - $ 33,180 $ 33,180 Additions 436,455 - 436,455 Cost, September 30 , 201 9 $ 436,455 $ 33,180 $ 469,635 Accumulated depreciation, January 1, 201 8 $ - $ - $ - Charge for the period - - - Accumulated depreciation, September 30, 201 8 $ - $ - $ - Charge for the period - 11,613 11,613 Accumulated depreciation, December 31, 2018 $ - $ 11,613 $ 11,613 Charge for the period 128,858 8,710 137,568 Accumulated depreciation, 201 9 $ 128,858 $ 20,323 $ 149,181 Net book value, September 30, 2019 $ 307,597 $ 12,857 $ 320,454

Note 8 - Contract Liability

Note 8 - Contract Liability	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of revenue from contracts with customers [text block]	8. CONTRACT LIABILITY The following table presents changes in the contract liabilities balance: Balance, December 31, 2017 $ - Adjustment on initial application of IFRS 15 90,860 Adjusted balance, January 1, 2018 90,860 Amounts invoices and revenue deferred as at December 31, 2018 207,073 Recognition of deferred revenue included in the adjusted balance at the beginning of the period (80,673 ) Balance, December 31, 2018 $ 217,259 Amounts invoices and revenue deferred as at September 30, 2019 139,249 Recognition of deferred revenue included in period (180,081 ) Balance, September 30, 2019 $ 176,427

Note 9 - Share Capital

Note 9 - Share Capital	9 Months Ended
	Sep. 30, 2019
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	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of share-based payment arrangements [text block]	1 0 . 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 Weighted Average Remaining Contract Life (Yrs) Outstanding as at January 1, 201 8 3,999,000 0.21 2.77 Forfeited (113,000 ) 0..23 Outstanding as at September 30, 201 8 3,886,000 $ 0.21 2.51 Granted 2,920,000 0.07 Expired (2,000 ) 0.23 Outstanding as at December 31, 201 8 6,804,000 $ 0.21 2.77 Granted 1,050,000 0.08 Forfeited (1,092,000 ) 0.22 Outstanding as at Sep tember 30 , 201 9 6,762,000 $ 0.13 1.77 Options exercisable as at September 30, 201 8 3,549,125 $ 0.21 Options exe rcisable as at December 31, 201 8 4,566,000 $ 0.19 Options exercisable as at September 30, 201 9 6,187,000 $ 0.13 The weighted average remaining contractual life for the stock options outstanding as at September 30, 2019 1.77 2018 1.97 2017 1.3 September 30, 2019 $0.07 $0.23 2018 $0.20 $0.23, 2017 $0.13 $0.24 $0.0519 2018 $0.12, 2017 $0.0762 The vesting periods on the options granted in 2019 3 three December 20, 2018 25% November 20, 2018, 9 three 2017, 1,995,000 185,000 1,832,000 3 three The pricing model assumed the weighted average risk free interest rates of 2.19% 2018 1.39%, 2017 0.85% Nil 2018 Nil, 2017 Nil 105% 2018 97%, 2017 48% zero $0.31, $ 0. 13 , 3 2018 3 2017 3

Note 11 - Income Tax

Note 11 - Income Tax	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of income tax [text block]	1 1 . 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	9 Months Ended
	Sep. 30, 2019
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 $176,020 2018 $182,077 $166,382 2018 $172,485 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	9 Months Ended
	Sep. 30, 2019
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 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. 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: a. 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% $2,437 2018 $35,457 10% September 30, 2018 September 30, 2019 US Denominated Cash $ 711 Accounts receivable 624,416 Accounts payable 25,708 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 September 30, 2019, $30,367, $1,001,936 $94,609 $775,800. c. Credit Risk Credit risk refers to the risk that one September 30, 2019, $835,554 2018 $944,809 12 1

Note 14 - Major Customer

Note 14 - Major Customer	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of major customers [text block]	14. MAJOR CUSTOMER The Company had sales to a major customer in the period ended in September 30, 2019 September 30, 2018, 82% 2018 76% September 30, 2019 94% 2018 87%

Note 15 - Capital Management

Note 15 - Capital Management	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of objectives, policies and processes for managing capital [text block]	15. 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 2019 2018.

Note 16 - Segmented Information

Note 16 - Segmented Information	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	16. SEGMENTED INFORMATION The Company operates two License of intellectual property: 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 and offline Language Learning: ELL Technologies is a global web-based educational technology (“EdTech”) language learning, training, and assessment company. The Company provides the right to access to hosted software over a contract term without the customer taking possession of the software. The Company also provides Offline licenses for the right to use perpetual language-learning. Transactions between operating segments and reporting segment are recorded at the exchange amount and eliminated upon consolidation. Segmented I nformation (B efore O ther F inancial I tems Below) September 30 , 201 9 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 83,575 $ 1,352,840 $ 37,643 $ 1,474,058 Segmented liabilities 210,011 434,559 421,054 1,065,624 Segmented revenue 204,632 920,082 - 1,124,714 Segmented direct costs 53,916 66,116 - 120,031 Segmented selling, general & administrative 117,510 128,115 404,909 650,534 Segmented profit / (loss) (121,555 ) 445,723 (405,449 ) (81,281 ) September 30 , 201 8 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 241,658 $ 1,067,041 $ 76,182 $ 1,384,881 Segmented liabilities 85,670 145,319 739,613 970,602 Segmented revenue 297,022 930,010 - 1,227,032 Segmented direct costs 98,870 68,315 - 167,185 Segmented selling, general & administrative 264,754 777,497 586,112 928,363 Segmented profit / (loss) (189,020 ) 633,955 (586,787 ) (141,852 ) Other Financial Items 2019 201 8 Online English Language Learning segmented loss $ (121,555 ) $ (189,020 ) Print-Based English Language Learning segmented income 445,723 633,955 Head Office (405,449 ) (586,787 ) Foreign exchange gain (loss) (28,739 ) 48,988 Interest expense and other financial expense (34,918 ) (43,032 ) Share-based payment (81,115 ) (87,539 ) Other comprehensive loss (5,223 ) (3,579 ) Total Comprehensive Income ( Loss ) $ (231,276 ) $ (227,014 ) Revenue by Geographic Region 2019 2018 Latin America $ 171,927 $ 240,695 China 927,840 952,090 Other 24,947 34,247 $ 1,124,714 $ 1,227,032 Identifiable Assets by Geographic Region 2019 2018 Canada $ 1,466,198 $ 1,378,026 China 7,859 6,855 $ 1,474,058 $ 1,384,881

Note 17 - Supplemental Cash Flo

Note 17 - Supplemental Cash Flow Information	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of supplemental cash flow information [text block]	17 . SUPPLEMENTAL CASH FLOW INFORMATION 2019 2018 Income taxes and other taxes paid $ 142,940 $ 154,654 Interest paid $ 27,590 $ 43,032

Note 18 - Related Party Balance

Note 18 - Related Party Balances and Transactions	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of transactions between related parties [text block]	18. 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 nine September 30, 2019, $77,506 2018 $153,766 (b) Key management compensation for the nine September 30, 2019 $238,500 2018 $250,197 $212,000 2018 $247,500 18

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Discloure of Significant Accounting Policies
Description of accounting policy for leases [text block]	New Standards Adopted in Current Year IFRS 16 January 2016 January 1, 2019. 16 16, 17 The lease liability is initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if that can be readily determined. The use their incremental borrowing rate. As with IFRS 16’s 17, The Company has elected to apply the retrospective method by setting right-of-use assets based on the lease liability at the date of initial application, adjusted by the amount of lease payments. The following table summarize the impacts of adopting IFRS 16 September 30, 2019 no September 30, 2019. September 30, 2019 Note As reported Adjustments Amounts without adoption of IFRS 16 Assets Right-of-use assets, net $ 320,454 $ 320,454 $ - Total Assets 1,474,058 320,454 11,153,604 Liability Lease obligation 289,825 289,825 - Total Liabilities 1,065,625 289,825 775,800 Equity Deficit (25,266,103 ) 30,629 (25,296,732 ) Total equity 408,434 30,629 377,805 Total Equity and Liabilities 1,474,058 320,454 1,153,604 Impact on the consolidated statement of comprehensive income (loss) For the period ended September 30, 2019 Note As reported Adjustments Amounts without adoption of IFRS 16 Depreciation $ 137,568 $ 128,858 $ 8,710 Selling, general and administrative expenses 650,534 (157,046 ) 807,580 Net Profit for the Period (226,053 ) 28,188 (254,241 ) Total Comprehensive Income (231,276 ) 28,188 (259,464 ) On transition to IFRS 16, $289,825. 3.75%. Operating lease commitments as at January 1, 2019 $ 436,455 Effect of discounting using the incremental borrowing rate 17,235 Lease contract for where right-to-use has commenced (163,865 ) Lease liability recognized during period ended September 30, 2019 $ 289,825

Note 4 - Summary of Significa_2

Note 4 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of the effect of adoption of new accounting pronouncuement [text block]	September 30, 2019 Note As reported Adjustments Amounts without adoption of IFRS 16 Assets Right-of-use assets, net $ 320,454 $ 320,454 $ - Total Assets 1,474,058 320,454 11,153,604 Liability Lease obligation 289,825 289,825 - Total Liabilities 1,065,625 289,825 775,800 Equity Deficit (25,266,103 ) 30,629 (25,296,732 ) Total equity 408,434 30,629 377,805 Total Equity and Liabilities 1,474,058 320,454 1,153,604 For the period ended September 30, 2019 Note As reported Adjustments Amounts without adoption of IFRS 16 Depreciation $ 137,568 $ 128,858 $ 8,710 Selling, general and administrative expenses 650,534 (157,046 ) 807,580 Net Profit for the Period (226,053 ) 28,188 (254,241 ) Total Comprehensive Income (231,276 ) 28,188 (259,464 ) Operating lease commitments as at January 1, 2019 $ 436,455 Effect of discounting using the incremental borrowing rate 17,235 Lease contract for where right-to-use has commenced (163,865 ) Lease liability recognized during period ended September 30, 2019 $ 289,825

Note 5 - Accounts and Grants _2

Note 5 - Accounts and Grants Receivable (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Schedule of accounts and grants receivable [text block]	September 30 , 201 9 December 31 , 201 8 Trade receivable $ 835,554 $ 913,458 Grants receivable 166,382 - $ 1,001,936 $ 913,458

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of detailed information about property, plant and equipment [text block]	Cost, January 1, 2018 $ 89,787 Additions 6,039 Effect of foreign exchange 326 Cost, September 30, 201 8 $ 96,152 Additions 1,800 Effect of foreign exchange (77 ) Cost, December 31, 201 8 $ 97,875 Additions 450 Write off (12,126 ) Effect of foreign exchange (1,109 ) Cost, September 30, 201 9 $ 85,090 Accumulated depreciation, January 1, 2018 $ 59,098 Charge for the period 4,761 Effect of foreign exchange 299 Accumulated depreciation, September 30, 201 8 $ 64,158 Charge for the period 1,995 Effect of foreign exchange 125 Accumulated depreciation, December 31 , 201 8 $ 66,278 Charge for the period 4,602 Write off (12,126 ) Effect of foreign exchange (356 ) Accumulated depreciation, September 30, 201 9 $ 58,398 Net book value, January 1, 2018 $ 30,689 Net book value, September 30, 2018 $ 31,994 Net book value, December 31, 2018 $ 31,597 Net book value, September 30 , 201 9 $ 26,692

Note 7 - Right-of-use Asset (Ta

Note 7 - Right-of-use Asset (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of quantitative information about right-of-use assets [text block]	Office Lease Leasehold Improvements Total Cost, January 1, 201 8 $ - $ - $ - Additions - - - Cost, September 30, 2018 $ - $ - $ - Additions - 33,180 33,180 Cost, December 31, 2018 $ - $ 33,180 $ 33,180 Additions 436,455 - 436,455 Cost, September 30 , 201 9 $ 436,455 $ 33,180 $ 469,635 Accumulated depreciation, January 1, 201 8 $ - $ - $ - Charge for the period - - - Accumulated depreciation, September 30, 201 8 $ - $ - $ - Charge for the period - 11,613 11,613 Accumulated depreciation, December 31, 2018 $ - $ 11,613 $ 11,613 Charge for the period 128,858 8,710 137,568 Accumulated depreciation, 201 9 $ 128,858 $ 20,323 $ 149,181 Net book value, September 30, 2019 $ 307,597 $ 12,857 $ 320,454

Note 8 - Contract Liability (Ta

Note 8 - Contract Liability (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Explanation of significant changes in contract assets and contract liabilities [text block]	Balance, December 31, 2017 $ - Adjustment on initial application of IFRS 15 90,860 Adjusted balance, January 1, 2018 90,860 Amounts invoices and revenue deferred as at December 31, 2018 207,073 Recognition of deferred revenue included in the adjusted balance at the beginning of the period (80,673 ) Balance, December 31, 2018 $ 217,259 Amounts invoices and revenue deferred as at September 30, 2019 139,249 Recognition of deferred revenue included in period (180,081 ) Balance, September 30, 2019 $ 176,427

Note 10 - Share-based Payments

Note 10 - Share-based Payments (Tables)	9 Months Ended
	Sep. 30, 2019
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 (Yrs) Outstanding as at January 1, 201 8 3,999,000 0.21 2.77 Forfeited (113,000 ) 0..23 Outstanding as at September 30, 201 8 3,886,000 $ 0.21 2.51 Granted 2,920,000 0.07 Expired (2,000 ) 0.23 Outstanding as at December 31, 201 8 6,804,000 $ 0.21 2.77 Granted 1,050,000 0.08 Forfeited (1,092,000 ) 0.22 Outstanding as at Sep tember 30 , 201 9 6,762,000 $ 0.13 1.77 Options exercisable as at September 30, 201 8 3,549,125 $ 0.21 Options exe rcisable as at December 31, 201 8 4,566,000 $ 0.19 Options exercisable as at September 30, 201 9 6,187,000 $ 0.13

Note 13 - Financial Instrumen_2

Note 13 - Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of detailed information about financial instruments [text block]	US Denominated Cash $ 711 Accounts receivable 624,416 Accounts payable 25,708

Note 16 - Segmented Informati_2

Note 16 - Segmented Information (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	September 30 , 201 9 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 83,575 $ 1,352,840 $ 37,643 $ 1,474,058 Segmented liabilities 210,011 434,559 421,054 1,065,624 Segmented revenue 204,632 920,082 - 1,124,714 Segmented direct costs 53,916 66,116 - 120,031 Segmented selling, general & administrative 117,510 128,115 404,909 650,534 Segmented profit / (loss) (121,555 ) 445,723 (405,449 ) (81,281 ) September 30 , 201 8 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 241,658 $ 1,067,041 $ 76,182 $ 1,384,881 Segmented liabilities 85,670 145,319 739,613 970,602 Segmented revenue 297,022 930,010 - 1,227,032 Segmented direct costs 98,870 68,315 - 167,185 Segmented selling, general & administrative 264,754 777,497 586,112 928,363 Segmented profit / (loss) (189,020 ) 633,955 (586,787 ) (141,852 ) Other Financial Items 2019 201 8 Online English Language Learning segmented loss $ (121,555 ) $ (189,020 ) Print-Based English Language Learning segmented income 445,723 633,955 Head Office (405,449 ) (586,787 ) Foreign exchange gain (loss) (28,739 ) 48,988 Interest expense and other financial expense (34,918 ) (43,032 ) Share-based payment (81,115 ) (87,539 ) Other comprehensive loss (5,223 ) (3,579 ) Total Comprehensive Income ( Loss ) $ (231,276 ) $ (227,014 )
Disclosure of geographical areas [text block]	2019 2018 Latin America $ 171,927 $ 240,695 China 927,840 952,090 Other 24,947 34,247 $ 1,124,714 $ 1,227,032 2019 2018 Canada $ 1,466,198 $ 1,378,026 China 7,859 6,855 $ 1,474,058 $ 1,384,881

Note 17 - Supplemental Cash F_2

Note 17 - Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Disclosure of supplemental cash flows schedule [text block]	2019 2018 Income taxes and other taxes paid $ 142,940 $ 154,654 Interest paid $ 27,590 $ 43,032

Note 1 - Corporate Information

Note 1 - Corporate Information (Details Textual)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Number of reportable segments	2

Note 4 - Summary of Significa_3

Note 4 - Summary of Significant Accounting Policies (Details Textual) - CAD ($)	Sep. 30, 2019	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Right-of-use assets	$ 320,454	$ 289,825
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16			3.75%
Total lease liabilities	$ 289,825	$ 338,854	$ 436,455

Note 4 - Summary of Significa_4

Note 4 - Summary of Significant Accounting Policies - Impacts of Adopting IFRS 16 (Details) - CAD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2017
Assets
Right-of-use assets, net	$ 320,454			$ 320,454		$ 289,825
Total Assets	1,474,058	1,302,004		1,474,058
Liability
Lease obligation	289,825			289,825		338,854	$ 436,455
Total Liabilities	1,065,625	743,410		1,065,625
Equity
Deficit	(25,266,103)	(25,040,050)		(25,266,103)
Total equity	408,434	558,594	$ 414,279	408,434	$ 414,279			$ 553,754
Total Equity and Liabilities	1,474,058	1,302,004		1,474,058
Depreciation				137,568
Selling, general and administrative expenses	219,617		303,739	650,534	928,363
Net Profit for the Period	(342,182)	119,279	(156,550)	(226,053)	(223,435)
Total Comprehensive Income	(320,519)		$ (160,765)	(231,276)	$ (227,014)
Lease obligation	289,825			289,825		$ 338,854	$ 436,455
Effect of discounting using the incremental borrowing rate	17,235			17,235
Lease contract for where right-to-use has commenced	(163,865)			(163,865)
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Assets
Right-of-use assets, net	320,454			320,454
Total Assets	320,454			320,454
Liability
Lease obligation	289,825			289,825
Total Liabilities	289,825			289,825
Equity
Deficit	30,629			30,629
Total equity	30,629			30,629
Total Equity and Liabilities	320,454			320,454
Depreciation				128,858
Selling, general and administrative expenses				(157,046)
Net Profit for the Period				28,188
Total Comprehensive Income				28,188
Lease obligation	289,825			289,825
IAS 17 [Member]
Assets
Right-of-use assets, net
Total Assets	11,153,604			11,153,604
Liability
Lease obligation
Total Liabilities	775,800			775,800
Equity
Deficit	(25,296,732)			(25,296,732)
Total equity	377,805			377,805
Total Equity and Liabilities	1,153,604			1,153,604
Depreciation				8,710
Selling, general and administrative expenses				807,580
Net Profit for the Period				(254,241)
Total Comprehensive Income				(259,464)
Lease obligation

Note 5 - Accounts and Grants _3

Note 5 - Accounts and Grants Receivable - Schedule of Receivables (Details) - CAD ($)	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Statement Line Items [Line Items]
Trade receivable	$ 835,554	$ 913,458
Grants receivable	166,382		$ 172,485
	$ 1,001,936	$ 913,458

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment - Schedule of Property and Equipment (Details) - CAD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Balance	$ 31,994	$ 31,597	$ 30,689
Balance	31,597	26,692	31,994
Gross carrying amount [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	96,152	97,875	89,787
Additions	1,800	450	6,039
Effect of foreign exchange	(77)	(1,109)	326
Write off		(12,126)
Balance	97,875	85,090	96,152
Accumulated depreciation, amortisation and impairment [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	64,158	66,278	59,098
Effect of foreign exchange	125	(356)	299
Write off		(12,126)
Balance	66,278	58,398	64,158
Charge for the period	$ 1,995	$ 4,602	$ 4,761

Note 7 - Right-of-use Asset - S

Note 7 - Right-of-use Asset - Schedule of Right-of-use Asset (Details) - CAD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Balance
Charge for the period		137,568
Balance		320,454
Gross carrying amount [member]
Statement Line Items [Line Items]
Balance		33,180
Additions	33,180	436,455
Balance	33,180	469,635
Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance		11,613
Charge for the period	11,613	137,568
Balance	11,613	149,181
Office under lease [Member]
Statement Line Items [Line Items]
Balance		307,597
Office under lease [Member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance
Additions		436,455
Balance		436,455
Office under lease [Member] | Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance
Charge for the period		128,858
Balance		128,858
Leasehold improvements [member]
Statement Line Items [Line Items]
Balance		12,857
Leasehold improvements [member] | Gross carrying amount [member]
Statement Line Items [Line Items]
Balance		33,180
Additions	33,180
Balance	33,180	33,180
Leasehold improvements [member] | Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance		11,613
Charge for the period	11,613	8,710
Balance	$ 11,613	$ 20,323

Note 8 - Contract Liability - C

Note 8 - Contract Liability - Changes in Contract Liability (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Balance	$ 217,259	$ 90,860
Amounts invoices and revenue deferred	139,249	207,073
Recognition of deferred revenue	(180,081)	(80,673)
Balance	$ 176,427	217,259
IAS 18 [member]
Statement Line Items [Line Items]
Balance		0
Increase (decrease) due to application of IFRS 15 [member]
Statement Line Items [Line Items]
Balance		$ 90,860

Note 9 - Share Capital (Details

Note 9 - Share Capital (Details Textual) $ / shares in Thousands	Sep. 30, 2019$ / 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 Payment_2

Note 10 - Share-based Payments (Details Textual)	Dec. 31, 2017shares	Dec. 31, 2018	Sep. 30, 2019CAD ($)$ / shares	Sep. 30, 2018CAD ($)$ / shares	Sep. 30, 2017CAD ($)$ / shares	Dec. 31, 2017shares
Statement Line Items [Line Items]
Option life, share options granted			3	3	3
Weighted average remaining contractual life of outstanding share options		2 years 281 days	1 year 281 days	2 years 186 days		2 years 281 days
Share-based payment arrangements, option vesting percentage			25.00%
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			2.19%	1.39%	0.85%
Expected dividend, share options granted | $
Expected volatility, share options granted			105.00%	97.00%	48.00%
Forfeiture rate, share options granted			0.00%
Weighted average share price, share options granted | $ / shares			$ 0.31
Exercise price, share options granted | $ / shares			$ 0.13
Management, employees, directors and consultants [member]
Statement Line Items [Line Items]
Weighted average fair value at measurement date, share options granted | $			$ 0.0519	$ 0.12	$ 0.0762
Top of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options | $ / shares			$ 0.23	$ 0.23	$ 0.24
Bottom of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options | $ / shares			$ 0.07	$ 0.20	$ 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	5.00%					5.00%
Weighted average remaining contractual life of outstanding share options			1 year 281 days	1 year 354 days	1 year 109 days
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 arrangements, option vesting period						3 years
Share-based payment arrangements, option vesting period, required period before vesting begins						90 days
Share-based payment arrangement, Options, Vested, Number of Shares | shares						1,832,000

Note 10 - Share-based Payment_3

Note 10 - Share-based Payments - Options Outstanding (Details)	3 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2018$ / shares	Sep. 30, 2019$ / shares	Sep. 30, 2018$ / shares	Dec. 31, 2017$ / shares	Sep. 30, 2019$ / shares	Dec. 31, 2018$ / shares	Sep. 30, 2018$ / shares
Statement Line Items [Line Items]
Balance, number of options	3,886,000	6,804,000	3,999,000
Balance, weighted average exercise price (in CAD per share)	$ 0.21	$ 0.21	$ 0.21
Balance, weighted average remaining contract life (Year)	2 years 281 days	1 year 281 days	2 years 186 days	2 years 281 days
Forfeited, number of options		(1,092,000)	(113,000)
Balance, number of options	3,886,000	6,804,000	3,999,000	3,999,000	6,762,000	6,804,000	3,886,000
Granted, number of options	2,920,000	1,050,000
Granted, weighted average exercise price (in CAD per share)	$ 0.07	$ 0.08
Expired, number of options	(2,000)
Expired, weighted average exercise price (in CAD per share)	$ 0.23
Forfeited, weighted average exercise price (in CAD per share)		$ 0.22
Balance, number of options	6,804,000	6,762,000	3,886,000	3,999,000
Balance, weighted average exercise price (in CAD per share)	$ 0.21	$ 0.13	$ 0.21	$ 0.21
Options exercisable, number of options					6,187,000	4,566,000	3,549,125
Options exercisable, weighted average exercise price (in CAD per share)					$ 0.13	$ 0.19	$ 0.21

Note 12 - Government Grants (De

Note 12 - Government Grants (Details Textual) - CAD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Statement Line Items [Line Items]
Government grants	$ 176,020		$ 182,077
Current grants receivables	$ 166,382		$ 172,485
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 Instrumen_3

Note 13 - Financial Instruments (Details Textual) - CAD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 30,367	$ 118,689	$ 191,290	$ 233,843	$ 239,763	$ 327,434
Current Trade and Grants Receivable	1,001,936			913,458
Current prepayments and other receivable	94,609			101,539
Total current liabilities	775,800			$ 743,410
Currency risk [member]
Statement Line Items [Line Items]
Possible effect of 10% change in exchange rate regarding the USD to the net income (loss)	2,437	35,457
Liquidity risk [member]
Statement Line Items [Line Items]
Total cash and cash equivalents	30,367
Current Trade and Grants Receivable	1,001,936
Current prepayments and other receivable	94,609
Total current liabilities	775,800
Credit risk [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 835,554	$ 944,809

Note 13 - Financial Instrumen_4

Note 13 - Financial Instruments - Denominated Monetary Assets and Liabilities (Details) - Currency risk [member]	Sep. 30, 2019USD ($)
Financial liabilities at amortised cost, category [member] | Trade and other payables [member]
Statement Line Items [Line Items]
Financial liabilities	$ 25,708
Financial assets at fair value through profit or loss, category [member] | Cash and cash equivalents [member]
Statement Line Items [Line Items]
Financial assets	711
Loans and receivables, category [member] | Trade receivables [member]
Statement Line Items [Line Items]
Financial assets	$ 624,416

Note 14 - Major Customer (Detai

Note 14 - Major Customer (Details Textual) - People’s Republic of China government agency [member]	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Percentage of entity's revenue	82.00%	76.00%
Percentage of entity's receivables	94.00%	87.00%

Note 16 - Segmented Informati_3

Note 16 - Segmented Information (Details Textual)	9 Months Ended
	Sep. 30, 2019
Statement Line Items [Line Items]
Number of reportable segments	2

Note 16 - Segmented Informati_4

Note 16 - Segmented Information - Segment Earnings (Details) - CAD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Total Assets	$ 1,474,058	$ 1,302,004		$ 1,474,058
Total Liabilities	1,065,625	743,410		1,065,625
Segmented revenue	117,545		$ 186,518	1,124,714	$ 1,227,032
Segmented direct costs	45,609		73,979	120,031	167,185
Selling, general and administrative expenses	219,617		303,739	650,534	928,363
Net Profit for the Period	(342,182)	119,279	(156,550)	(226,053)	(223,435)
Foreign exchange gain (loss)	(21,415)		(14,968)	(28,739)	48,988
Interest expense and other financial expense	(10,371)		(4,108)	(34,918)	(43,032)
Share-based payment	(24,356)		(14,468)	(81,115)	(87,539)
Other comprehensive loss		$ 35,781		(5,223)	(3,579)
Total Comprehensive Income	(320,519)		(160,765)	(231,276)	(227,014)
Online English language learning segment [member]
Statement Line Items [Line Items]
Total Assets	83,575		241,658	83,575	241,658
Total Liabilities	210,011		85,670	210,011	85,670
Segmented revenue				204,632	297,022
Segmented direct costs				53,916	98,870
Selling, general and administrative expenses				117,510	264,754
Net Profit for the Period				(121,555)	(189,020)
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Total Assets	1,352,840		1,067,041	1,352,840	1,067,041
Total Liabilities	434,559		145,319	434,559	145,319
Segmented revenue				920,082	930,010
Segmented direct costs				66,116	68,315
Selling, general and administrative expenses				128,115	777,497
Net Profit for the Period				445,723	633,955
Head office [member]
Statement Line Items [Line Items]
Total Assets	37,643		76,182	37,643	76,182
Total Liabilities	421,054		739,613	421,054	739,613
Segmented revenue
Segmented direct costs
Selling, general and administrative expenses				404,909	586,112
Net Profit for the Period				(405,449)	(586,787)
Total operating segments [member]
Statement Line Items [Line Items]
Total Assets	1,474,058		1,384,881	1,474,058	1,384,881
Total Liabilities	$ 1,065,624		$ 970,602	1,065,624	970,602
Segmented revenue				1,124,714	1,227,032
Segmented direct costs				120,031	167,185
Selling, general and administrative expenses				650,534	928,363
Net Profit for the Period				$ (81,281)	$ (141,852)

Note 16 - Segmented Informati_5

Note 16 - Segmented Information - Geographical Information (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Segmented revenue	$ 117,545	$ 186,518	$ 1,124,714	$ 1,227,032
Identifiable non-current assets	1,474,058	1,384,881	1,474,058	1,384,881
Latin America [member]
Statement Line Items [Line Items]
Segmented revenue			171,927	240,695
Country of domicile [member]
Statement Line Items [Line Items]
Identifiable non-current assets	1,466,198	1,378,026	1,466,198	1,378,026
CHINA
Statement Line Items [Line Items]
Segmented revenue			927,840	952,090
Identifiable non-current assets	$ 7,859	$ 6,855	7,859	6,855
Other [member]
Statement Line Items [Line Items]
Segmented revenue			$ 24,947	$ 34,247

Note 17 - Supplemental Cash F_3

Note 17 - Supplemental Cash Flow Information - Schedule of Income Taxes and Interest Paid (Details) - CAD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Income taxes and other taxes paid	$ 142,940	$ 154,654
Interest paid	$ 27,590	$ 43,032

Note 18 - Related Party Balan_2

Note 18 - Related Party Balances and Transactions (Details Textual) - CAD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement Line Items [Line Items]
Key management personnel compensation	$ 238,500	$ 250,197
Corporations controlled by directors and officers of the entity [member]
Statement Line Items [Line Items]
Amounts receivable, related party transactions	77,506	153,766
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 212,000	$ 247,500