Everybody Loves Languages (LMDCF) 20-F 12 Jun 20 2019 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document Information [Line Items]
Entity Registrant Name	LINGO MEDIA CORP
Entity Central Index Key	0001177167
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Interactive Data Current	No
Entity Common Stock, Shares Outstanding (in shares)	0
Entity Shell Company	false
Document Type	20-F
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - CAD ($)	Dec. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 442,489	$ 233,843
Accounts and grants receivable	838,502	913,458
Prepaid and other receivables	121,603	101,539
Total current assets	1,402,594	1,248,840
Non-Current Assets
Property and equipment	35,215	53,164
Right-of-use assets	514,181
TOTAL ASSETS	1,951,990	1,302,004
Current Liabilities
Accounts payable	226,001	312,034
Accrued liabilities	191,993	167,558
Contract liability	192,958	217,259
Lease inducement		46,559
Lease obligation	75,116
Total current liabilities	686,068	743,410
Non-Current Liabilities
Lease obligation	499,646
TOTAL LIABILITIES	1,185,714	743,410
Equity
Share capital	21,914,722	21,914,722
Share-based payment reserve	4,049,032	3,955,167
Accumulated other comprehensive income	(319,994)	(271,245)
Deficit	(24,877,484)	(25,040,050)
TOTAL EQUITY	766,276	558,594
TOTAL LIABILITIES AND EQUITY	$ 1,951,990	$ 1,302,004

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Revenue	$ 1,956,222	$ 1,940,182	$ 2,776,768
Expenses
Selling, general and administrative	997,159	1,200,766	1,368,153
Amortization – intangibles			1,051,928
Bad debt (recovery)	(85,491)	(293,379)	732,254
Direct costs	212,307	271,020	225,618
Development costs	196,605	481,992	2,692,009
Share-based payments	93,865	162,489	371,513
Loss on acquisition			80,818
Impairment loss – goodwill			139,618
Impairment loss – intangible assets			1,948,082
Depreciation – right-of-use asset	83,381
Depreciation – property and equipment	18,208	18,369	6,644
Total Expenses	1,516,034	1,841,257	8,616,636
Income /(Loss) from Operations	440,188	98,925	(5,839,869)
Net Finance Charges
Interest expense	83,750	51,898	53,709
Foreign exchange (gain) loss	10,584	(38,351)	189,965
Profit / (Loss) Before Income Tax	345,854	85,378	(6,083,360)
Income tax expense	183,288	189,534	178,022
Net Profit / (Loss) for the Year	162,566	(104,156)	(6,261,382)
Other Comprehensive Income
Items that may be subsequently transferred to net profit (loss). Exchange gain (loss) on translating foreign operations	(48,749)	32,202	(1,410)
Total Comprehensive Income (Loss)	$ 113,817	$ (71,954)	$ (6,262,792)
Earnings (Loss) per Share
Basic (in CAD per share)	$ 0	$ 0	$ (0.18)
Diluted (in CAD per share)	$ 0	$ 0	$ (0.18)
Weighted Average Number of Common Shares Outstanding
Basic (in shares)	35,529,192	35,529,192	35,529,192
Diluted (in shares)	39,134,192	35,529,192	35,529,192

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - 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 (loss) for the year				(6,261,382)	(6,261,382)
Other comprehensive income (loss)			(1,410)		(1,410)
Share-based payments charged to operations		371,513			371,513
Balance (in shares) at Dec. 31, 2017	35,529,192
Balance at Dec. 31, 2017	$ 21,914,722	3,792,678	(303,447)	(24,850,199)	553,754
Statement Line Items [Line Items]
Income (loss) for the year				(104,156)	(104,156)
Other comprehensive income (loss)			32,202		32,202
Share-based payments charged to operations		162,489			162,489
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]
Income (loss) for the year				162,566	162,566
Other comprehensive income (loss)			(48,749)		(48,749)
Share-based payments charged to operations		93,865			93,865
Balance (in shares) at Dec. 31, 2019	35,529,192
Balance at Dec. 31, 2019	$ 21,914,722	$ 4,049,032	$ (319,994)	$ (24,877,484)	$ 766,276

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Net Profit (Loss) for the Year	$ 162,566	$ (104,156)	$ (6,261,382)
Adjustments to Net Profit (Loss) for Non-Cash Items:
Amortization – intangibles			1,051,928
Share-based payments	93,865	162,489	371,513
Unrealized foreign exchange (gain) loss	(48,558)	32,378	(1,410)
Lease inducement		(23,147)	(21,147)
Bad debt			732,254
Long term deposit			300,000
Depreciation - right-of-use asset	83,381
Depreciation - property and equipment	18,208	18,369	6,644
Loss on asset acquisition			80,819
Impairment loss – intangible assets			1,948,082
Impairment loss – goodwill			139,618
Operating Profit (Loss) before Working Capital Changes	309,462	85,933	(1,653,081)
Working Capital Adjustments:
Accounts and grants receivable	74,956	57,008	1,429,133
Prepaid and other receivables	(20,064)	103,943	374,364
Accounts payable	(86,033)	(176,602)	28,867
Accrued liabilities	24,435	12,402	(94,580)
Contract liability	(24,301)	131,564
Cash Generated from Operating Activities	278,455	214,248	84,702
CASH FLOWS FROM INVESTING ACTIVITIES
Cash (net) paid for acquisition			9,355
Purchase of property and equipment	(450)	(7,839)	(926)
Cash Used in Investing Activities	(450)	(7,839)	8,429
CASH FLOWS FROM FINANCING ACTIVITIES
Payment of principal portion of lease obligation	(69,359)
Proceeds from loans	537,972	420,000	1,460,000
Repayment of loans	(537,972)	(720,000)	(1,310,000)
Cash Generated (used in) from Financing Activities	(69,359)	(300,000)	150,000
NET INCREASE (DECREASE) IN CASH	208,646	(93,591)	243,131
Cash at the Beginning of the Year	233,843	327,434	84,303
Cash at the End of the Year	$ 442,489	$ 233,843	$ 327,434

Note 1 - Corporate Information

Note 1 - Corporate Information	12 Months Ended
	Dec. 31, 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 under the symbol “LM” and inter-listed on the OTC Marketplace under the symbol “LMDCF” and Frankfurt Exchange under the symbol “LIMA”. The consolidated financial statements of the Company as at and for the year ended December 31, 2019 Speak2Me Lingo Media is an EdTech company that is ‘ Changing the way the world learns language two The head office, principal address and registered office of the Company is located at 151 703, M5S 1S4.

Note 2 - Basis of Preparation

Note 2 - Basis of Preparation	12 Months Ended
	Dec. 31, 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 consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the IFRS Interpretations Committee (“IFRIC”). These consolidated financial statements were authorized by the Board of Directors on April 29, 2020. 2.2 Basis of measurement These consolidated financial statements have been prepared on the historical cost basis except as provided in note 4. 16 2.3 Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its wholly- owned subsidiaries controlled by the Company (the “Group”). Control exists when the Company is exposed to, or has the rights to variable returns from its involvement with the entity and has the ability to affect these returns through its power over the entity. Subsidiaries are fully consolidated from the date of acquisition, being the date on which the Group obtains control, and continue to be consolidated until the date when such control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. All inter-group balances, transactions, unrealized gains and losses resulting from inter-group transactions and dividends are eliminated in full. 2.4 Functional and presentation currency The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Group. These consolidated financial statements are presented in Canadian Dollars, which is the Company’s functional currency. The functional currency of ELL Technologies Limited and Lingo Group Limited are United States Dollar (“USD”). All other subsidiaries’ functional currency is Canadian Dollar (“CAD”). The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21,

Note 3 - Significant Accounting

Note 3 - Significant Accounting Judgements, Estimates and Assumptions	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of accounting judgements and estimates [text block]	3. SIGNIFICANT ACCOUNTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS The preparation of the Company’s consolidated financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies, reported amounts of assets, liabilities and contingent liabilities, revenues and expenses at the date of the consolidated financial statements and during the reporting period. Estimates and assumptions are continuously evaluated and are based on management’s historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual outcomes can differ from these estimates. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and further periods if the review affects both current and future periods. Information about critical judgements and estimates in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: ● Determination of functional currency ● Determination of 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	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 4.1 Lease, New Standard Adopted The Company has adopted IFRS 16 January 1, 2019, not January 1, 2019. Under IFRS 16, 17 12 The lease obligation is initially recognized as the present value of future lease payments discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s applicable incremental borrowing rate. Lease payments do not The Company has included the estimated extension of their lease in the lease term in assessing the present value of future lease payments. The lease obligation is subsequently measured by reducing the carrying amount to reflect lease payments made and to reflect any reassessments or modifications. The right-of-use asset is initially measured at cost, which comprises the amount of the initial measurement of the lease liability adjusted for lease inducements. The right-of-use asset is subsequently measured at cost less accumulated depreciation and any accumulated impairment losses and adjusted for any remeasurement of the lease obligation. Right-of use assets are depreciated in accordance with the Company’s accounting policy for property and equipment. On transition to IFRS 16, $644,121 4.2 Revenue Recognition Revenue is recognized upon transfer of control of promised goods or services to customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. The Company enters into contracts that can include various combinations of goods and services, which are generally capable of being distinct and accounted for as separate performance obligations. A product or service is distinct if the customer can benefit from it on its own or together with other readily available resources and the promise to transfer the good or service is separately identifiable from other promises in the contractual arrangement with the customer. Non-distinct goods and services are combined with other goods or services until they are distinct as a bundle and therefore form a single performance obligation. The consideration (including any discounts) is allocated between separate goods and services in a bundle on a relative basis based on their standalone selling prices (“SSP”). Revenue is recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities. In addition to these general policies, the specific revenue recognition policies for each major category of revenue are included below. License of intellectual property Royalty revenues primarily consist of revenues received from the license of intellectual property for print- based and audio-visual learning products. Royalty revenues are recognized based on the confirmation of sales by the Company’s co-publishing partners, and when the underlying sale occurs. Training and support services provided for royalty contracts are delivered in advance of the underlying sale occurring, and, as such, royalty revenue is recognized when the underlying sale occurs, being the later of the satisfaction of the performance obligation and the underlying sale. Royalty revenues are not Online-based licenses Online-based licensing revenue is generated from contracts with customers. The Company provides the right to access to hosted software over a contract term without the customer taking possession of the software. Revenue recognition commences on the date an executed contract exists and the customer has the right to access to the hosted software. Online based licensing revenues are generated by Online language learning segment and relate to short-term contracts. Offline licenses Offline licensing revenue is generated from contracts with customers. Offline licenses provides the right to use perpetual language-learning software and is recognized at the point in time when the software is made available to the customer. When providing offline licenses, the customer can direct the use of, and obtain substantially all of the remaining benefits from, the license at the point in time at which the license is made available to the customer and the right to use the software has commenced. Offline license revenues are generated by Online language learning segment and relate to short-term contracts. Costs to Obtain a Contract with a Customer The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if the Company expects the costs to be recoverable. The Company has determined that sales commissions meet the requirements to be capitalized. These capitalized costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. Amortization of the asset is included in cost of sales in the consolidated statements of operations. Applying the practical expedient, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets that we otherwise would have recognized is one Contract Assets and The payment terms and conditions in our customer contracts may Significant Judgments The Company distributes its products and services both directly to the end customer and indirectly through resellers. The Company evaluates each of its reseller relationships to determine whether it is the principal (where revenue is recognized at the gross amount) or agent (where revenue is recognized net of the reseller commission). In making this determination, the Company evaluates a variety of factors including the amount of control the Company is able to exercise over the transactions. The Company concluded that it acts as principal in all contracts with customers. The recognition of revenue requires judgement in the assessment of performance obligations within a contract and the assessment of recognizing at a point in time or over a period of time. 4.3 Comprehensive income (loss) Comprehensive income (loss) measures net profit for the period plus other comprehensive income. Other comprehensive income (loss) consists of changes in equity, such as changes to foreign currency translation adjustments of foreign operations during the period. Amounts reported as other comprehensive income are accumulated in a separate component of shareholders’ equity as accumulated other comprehensive income. 4.4 Property and equipment Property and equipment are initially recorded at cost. Depreciation is provided using methods outlined below at rates intended to depreciate the cost of assets over their estimated useful lives. Method Rate Computer and office equipment Declining balance 20 Leasehold improvement Straight line over the term of the lease 4.5 Software and web development costs The Company capitalizes all costs related to the development of its fee-based language learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred. 4.6 Content development costs The Company capitalizes all costs related to content development of its fee-based language learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on content development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred. 4.7 Government grants The Company receives government grants based on certain eligibility criteria for book publishing industry development in Canada. These government grants are recognized quarterly and are recorded as a reduction of general and administrative expenses to offset direct costs funded by the grant during the period in which the criteria to receive the grant is met. The Company records a liability for the repayment of the grants and a charge to operations in the period in which conditions arise that will cause the government grants to be repayable. 4.8 Current and deferred income taxes Income tax on the profit or loss for the periods presented comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period end, adjusted for amendments to tax payable with regards to previous years. Deferred taxation is recognized using the liability method on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. However, the deferred taxation is not A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no Deferred income tax is provided on temporary differences arising on investments in subsidiaries, associates and joint ventures, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. 4.9 Foreign currency translation Foreign currency transactions are initially recorded in the functional currency at the transaction date exchange rate. At the balance sheet date, monetary assets and liabilities denominated in a foreign currency are translated into the functional currency at the reporting date exchange rate. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement of monetary items at year-end exchange rates are recognized in the income statement. Non-monetary items measured at historical cost are translated using the historical exchange rate. Non-monetary items measured at fair value are translated using the exchange rates at the date when fair value was determined. Financial statements of subsidiaries, affiliates and joint ventures for which the functional currency is not Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which in substance is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss). 4.10 Earnings (loss) per share Earnings (loss) per share is computed by dividing the earnings (loss) for the year by the weighted average number of common shares outstanding during the year, including contingently issuable shares which are included when the conditions necessary for issuance have been met. Diluted earnings per share is calculated in a similar manner, except that the weighted average number of common shares outstanding is increased to include potentially issuable common shares from the assumed exercise of common share purchase options and warrants, if dilutive. 4.11 Share-based compensation plan The share-based compensation plan allows the Company executives, management, employees and consultants to acquire shares of the Company. The fair value of share-based payment awards granted is recognized as management, employee or consultant expense with a corresponding increase in equity. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is measured at grant date and each tranche is recognized on a graded vesting basis over the period during which the share purchase options vest. The fair value of the share-based payment awards granted is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the awards were granted. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of awards, for which the related service and non-market vesting conditions are expected to be met. For equity-settled share-based payment transactions with consultants, the Company measures the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably, in which cases, the Company measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted. 4.12 Financial instruments A financial asset shall be measured at amortized cost if it is held with the objective of holding assets in order to collect contractual cash flows which arise on specified dates and that are solely principal and interest. A debt investment shall be measured at fair value through other comprehensive income if it is held with the objective of holding assets in order to collect contractual cash flows which arise on specified dates that are solely principal and interest as well as selling the asset on the basis of its fair value. All other financial assets are classified and measured at fair value through profit or loss (“FVPL”) unless the Company makes an irrevocable election on initial recognition to present gains and losses on equity instruments (that are not Despite these requirements, a financial asset may For financial liabilities designated at fair value through profit or loss, the standard requires the portion of the change in fair value that relates to the entity's own credit risk to be presented in OCI (unless it would create an accounting mismatch). The Company is required to use an “expected credit loss” (“ECL”) model to recognize an allowance. Impairment is measured using a 12 For receivables, a simplified approach to measuring expected credit losses using a lifetime expected loss allowance is available. The investment classifications “Available-for-sale financial assets” and “Held-to-maturity investments” are no Trade and other receivables Trade receivables are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method, less any allowance for expected credit losses. Trade receivables are generally due for settlement within 60 Other receivables are recognized at amortized cost, less any allowance for expected credit losses. 4.13 Impairment of long-lived assets The Company’s property and equipment and intangibles with finite lives are reviewed for an indication of impairment at each balance sheet date. The Company’s intangible assets that have an indefinite life or are not not An impairment loss is recognized when the carrying amount of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Impairment losses are recognized in profit and loss for the period. An impairment loss, other than goodwill impairment, is reversed if there is an indication that there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not no Goodwill represented the excess of the cost of an acquisition over the fair value of the Company’s share of identifiable net assets of the acquired subsidiary at the date of acquisition. Goodwill was carried at cost less accumulated impairment losses. Goodwill was allocated to each cash generating unit (“CGU”) or group of CGUs that are expected to benefit from the related business combination. A group of CGUs represents the lowest level within the entity at which the goodwill is monitored for internal management purposes, which is not An impairment loss recognized for goodwill is not 4.14 Warrants From time to time, the Company may

Note 5 - Accounts and Grants Re

Note 5 - Accounts and Grants Receivable	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of trade and other receivables [text block]	5 ACCOUNTS AND GRANTS RECEIVABLE December 31, 2019 December 31, 2018 Trade receivable $ 816,226 $ 913,458 Government grants receivable (Note 13) 22,276 - $ 838,502 $ 913,458 As at December 31, 2019, $133,740 2018 $148,500 30 not

Note 6 - Property and Equipment

Note 6 - Property and Equipment	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of property, plant and equipment [text block]	6 PROPERTY AND EQUIPMENT Computer and office equipment Leasehold Improvements Total Cost, January 1, 2018 $ 89,787 $ - $ 89,787 Additions 7,839 33,180 41,019 Effect of foreign exchange 249 - 249 Cost, December 31, 2018 $ 97,875 $ 33,180 $ 131,055 Additions 450 - 450 Write off (12,126 ) - (12,126 ) Effect of foreign exchange (1,371 ) - (1,371 ) Cost, December 31, 2019 $ 84,828 $ 33,180 $ 118,008 Accumulated depreciation, January 1, 2018 $ 59,098 $ - $ 59,098 Charge for the year 6,756 11,613 18,369 Effect of foreign exchange 424 - 424 Accumulated depreciation, December 31, 2018 66,278 $ 11,613 $ 77,891 Charge for the year 6,595 11,613 18,208 Write off (12,126 ) - (12,126 ) Effect of foreign exchange (1,180 ) - (1,180 ) Accumulated depreciation, December 31, 2019 $ 59,567 $ 23,226 $ 82,793 Net book value, December 31, 2018 $ 31,597 $ 21,567 $ 53,164 Net book value, December 31, 2019 $ 25,261 $ 9,954 $ 35,215

Note 7 - Right-of-use Asset and

Note 7 - Right-of-use Asset and Lease Obligation	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of leases [text block]	7. RIGHT-OF-USE ASSET AND LEASE OBLIGATION The Company has one 5 2016, 5 Non-cancellable lease rentals are payable as follows: Less than 1 year $ 117,598 Between 1 and 5 years 19,600 more than 5 years - $ 137,198 On adoption of IFRS 16, 17, January 1, 2019. January 1, 2019 8%. The reconciliation from the operating lease commitment disclosued in the Annual Financial Statements as at December 31, 2018 January 1, 2019 Operating lease commitment as at December 31, 2018 $ 482,813 Discounted using incremental borrowing rate as at January 1, 2019 $ 256,280 Recognition exemption of leases with terms less than 1 year (21,500 ) Extension options reasonably certain to be exercised 409,341 Lease obligation as at January 1, 2019 $ 644,121 For the year ended December 31, 2019, $48,239 For the year ended December 31, 2019, $91,797 The Company has equipment leases and an office lease in Beijing which it has determined are not The Company’s lease obligation and movements therein during the year ended December 31, 2019: Lease Obligation Lease obligation recognized on adoption of IFRS 16 on January 1, 2019 $ 644,121 Accretion on lease liability 48,239 Lease payment (117,598 ) Lease obligation at December 31, 2019 574,762 Of which are: Current lease obligations $ 75,116 Long-term lease obligations 499,646 574,762 The Company’s right-of-use assets and movements therein during the year ended December 31, 2019: Office Lease Right-of-use assets recognized on adoption of IFRS 16 on January 1, 2019 $ 644,121 Lease inducement recognized as a reduction of right-of-use asset on adoption (46,559 ) Depreciation on right-of-use assets (83,381 ) Right-of-use assets at December 31, 2019 514,181

Note 8 - Contract Liabilities

Note 8 - Contract Liabilities	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of revenue from contracts with customers [text block]	8. CONTRACT LIABILITIES The following table presents changes in the contract liabilities balance: Balance, January 1, 2018 90,860 Amounts invoiced and revenue deferred as at December 31, 2018 207,073 Recognition of deferred revenue included in the adjusted balance at the beginning of the year (80,674 ) Balance, December 31, 2018 $ 217,259 Amounts invoiced and revenue deferred as at December 31, 2019 201,779 Recognition of deferred revenue included in year (226,080 ) Balance, December 31, 2019 $ 192,958

Note 9 - Share Capital

Note 9 - Share Capital	12 Months Ended
	Dec. 31, 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 no

Note 10 - Share-based Payments

Note 10 - Share-based Payments	12 Months Ended
	Dec. 31, 2019
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 stock options granted cannot exceed 10 2017 not may, 2017 may Number of Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (Years) Outstanding as at January 1, 2017 2,045,835 $ 0.18 0.86 Granted 4,012,000 0.21 2.76 Expired (2,049,085 ) 0.18 - Forfeited (9,750 ) 0.24 2.34 Outstanding as at January 1, 2018 3,999,000 $ 0.21 2.77 Granted 2,920,000 0.07 2.89 Expired (25,000 ) 0.23 - Forfeited (90,000 ) 0.23 - Outstanding as at January 1, 2019 6,804,000 $ 0.19 2.26 Granted 1,050,000 0.08 2.14 Forfeited (1,212,000 ) 0.21 1.18 Outstanding as at December 31, 2019 6,642,000 $ 0.13 1.52 Options exercisable as at December 31, 2017 2,577,000 $ 0.21 Options exercisable as at December 31, 2018 4,566,000 $ 0.19 Options exercisable as at December 31, 2019 6,504,500 $ 0.13 The weighted average remaining contractual life for the stock options outstanding as at December 31, 2019 1.52 2018 2.26 2017 2.77 December 31, 2019 $0.07 $0.23 2018 $0.07 $0.23, 2017 $0.20 $0.23 2019 $0.05 2018 $0.0436, 2017 $0.12 The pricing model assumed the weighted average risk free interest rates of 2.19% 2018 2.19%, 2017 1.39% Nil 2018 Nil, 2017 Nil 105% 2018 98%, 2017 97% $0.13 2018 $0.07, 2017 $0.20 $0.13 2018 $0.07, 2017 $0.21 3 2018 3 2017 3

Note 11 - Earnings (Loss) Per S

Note 11 - Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of earnings per share [text block]	11. EARNINGS (LOSS) PER SHARE The income and weighted average number of common shares used in the calculation of basic and diluted income (loss) per share for the years ended December 31, 2019, 2018, 2017 2019 2018 2017 Weighted average number of common shares used as the denominator in calculating basic earnings per share 35,529,192 35,529,192 35,529,192 Adjustments for calculation of diluted earnings per share: Options 3,605,000 - - Weighted average number of common shares and potential common shares used as the denominator in calculating diluted earnings per share 39,134,192 35,529,192 35,529,192 Basic earnings (loss) per share $ 0.00 $ 0.00 $ (0.18 ) Diluted earnings (loss) per share $ 0.00 $ 0.00 $ (0.18 ) At December 31, 2019, 3,037,000 2018 6,804,000 2017 3,999,000

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of income tax [text block]	12. INCOME TAXES The provision for income taxes reflects an effective income tax rate, which differs from the Canadian corporate income tax rate as follows: 2019 2018 2017 Combined basic Canadian federal and provincial income tax rate 26.5 % 26.50 % 26.50 % Effective income tax $ 43,080 $ (27,602 ) $ (1,659,267 ) Increase (decrease) resulting from change in the deferred tax assets not recognized (421,000 ) 1,839,000 1,302,000 Withholding tax 183,288 189,534 178,022 Non-deductible items (66,925 ) 46,369 676,242 Change in prior year estimates 444,845 (1,576,767 ) (318,975 ) $ 183,288 $ 189,534 $ 178,022 The tax effect of temporary differences representing deferred tax assets is as follows: 2019 2018 Deferred tax assets: Loss carry forwards $ 7,712,000 $ 8,146,000 Lease obligation 152,000 - 7,864,000 8,146,000 Deferred tax assets not recognized (7,724,000 ) (8,145,000 ) Deferred tax assets recognized 140,000 1,000 Property and equipment (4,000 ) (1,000 ) Right-of-use asset (136,000 ) - Net deferred tax assets $ - $ - Deferred tax assets and liabilities will be impacted by changes in tax laws and rates. The effects of these changes are not not Management considers projected taxable income, uncertainties related to the industry in which the Company operates and tax planning strategies in making this assessment. The Company has not At December 31, 2019, $24,236,000. 2026 $ 233,000 2027 494,000 2028 2,060,000 2029 2,991,000 2030 4,356,000 2031 4,646,000 2032 1,188,000 2033 806,000 2034 436,000 2035 54,000 2036 420,000 2037 5,082,000 2038 1,359,000 2039 111,000 $ 24,236,000 The Company has capital loss of $1,334,000 $4,591,000 $1,589,000

Note 13 - Government Grants

Note 13 - Government Grants	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of government grants [text block]	13. GOVERNMENT GRANTS Included as a reduction of selling, general and administrative expenses are government grants of $235,387 2018 $242,813, 2017 $232,413 $22,276 2018 $nil, 2017 $22,556 One government grant for the print-based English language learning segment is repayable in the event that the segment’s annual net income before tax for the current year and the previous two 15% 2019 2018, not no One grant, relating to the Company’s “Development of Comprehensive, Interactive Phonetic English Learning Solution” project, is repayable semi-annually at a royalty rate of 2.5% 100% No 2019, 2018 2017 no

Note 14 - Financial Instruments

Note 14 - Financial Instruments	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	14. FINANCIAL INSTRUMENTS a. Fair values The carrying value of cash and accounts and grants receivable, approximates their fair value due to the liquidity of these instruments. The carrying values of accounts payables and accrued liabilities and loans payables approximate their fair value due to the requirement to extinguish the liabilities on demand or payable within a year. b. Financial risk management objectives and policies The financial risk arising from the Company’s operations are currency risk, liquidity risk and credit risk. These risks arise from the normal course of operations and all transactions undertaken are to support the Group’s ability to continue as a going concern. The risks associated with these financial instruments and the policies on how to mitigate these risks are as follows: (i) 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% $79,527 2018 $63,030 10% December 31, 2019 December 31, 2019 2019 2018 USD USD Cash 61,075 14,741 Accounts receivable 613,127 660,704 Accounts payable 61,885 189,586 Accrued liabilities - 23,882 (ii) Liquidity Risk The Company manages its liquidity risk by preparing and monitoring forecasts of cash expenditures to ensure that it will have sufficient liquidity to meet liabilities when due. The Company’s accounts payable and accrued liabilities generally have maturities of less than 90 December 31, 2019, $442,489 2018 $233,843 $838,502 2018 $913,458 $686,068 2018 $743,410 (iii) Credit Risk Credit risk refers to the risk that one December 31, 2019, $838,502 2018 $913,458 December 31, 2019, 68%, $133,740 2018 86%, $148,500 30 not December 31, 2019 $740,494 89% 2018: $812,978 89% no December 31, 2019. 30 60 no 1

Note 15 - Major Customer

Note 15 - Major Customer	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of major customers [text block]	15. MAJOR CUSTOMER The Company had sales to a major customer in 2019, 2018 2017, 86% 2018 80%, 2017– 59% December 31, 2019 91% 2018 89%, 2017 84%

Note 16 - Capital Management

Note 16 - Capital Management	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of objectives, policies and processes for managing capital [text block]	16. CAPITAL MANAGEMENT The Company’s primary objectives when managing capital are to (a) safeguard the Company’s ability to develop, market, distribute and sell language learning products, and (b) provide a sound capital structure for raising capital at a reasonable cost for the funding of ongoing development of its products and new growth initiatives. The Board of Directors does not The Company includes equity, comprised of issued share capital, warrants, share-based payments reserve and deficit, in the definition of capital. The Company is dependent on cash flow from co-publishing and licensing agreements and external financing to fund its activities. In order to carry out planned development of its products and pay for administrative costs, the Company will spend its existing working capital and raise additional amounts as needed. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. There has been no 2018 2017.

Note 17 - Segmented Information

Note 17 - Segmented Information	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	17. 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. 2019 Online English Language Learning Print-Based English Learning Head Office Total Segmented assets $ 136,648 $ 1,739,269 $ 75,973 $ 1,951,990 Segmented liabilities 286,109 675,856 223,749 1,185,714 Segmented revenue - online 259,172 - - 259,172 Segmented revenue – royalty 22,846 1,674,204 1,697,050 Segmented direct costs 124,471 87,836 - 212,307 Segmented selling, general & administrative expense 224,320 247,673 525,166 997,159 Segmented other expense 116,212 279,056 723 395,991 Segmented profit (loss) (182,985 ) 1,059,639 (525,889 ) 350,765 2018 Online English Language Learning Print-Based English Learning Head Office Total Segmented assets $ 141,238 $ 1,087,463 $ 73,303 $ 1,302,004 Segmented liabilities 348,214 160,750 234,446 743,410 Segmented revenue - online 206,955 - - 206,955 Segmented revenue – offline 8,012 - 8,012 Segmented revenue – royalty 38,701 1,686,514 1,725,215 Segmented direct costs 180,832 90,188 - 271,020 Segmented selling, general & administrative expense 348,436 64,580 787,750 1,200,766 Segmented intangible amortization - - - - Segmented other expense 10,918 196,079 905 207,902 Segmented impairment - - - - Segmented profit (loss) (475,131 ) 1,335,666 (788,655 ) 71,879 2017 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 189,200 $ 1,257,239 $ 87,633 $ 1,534,072 Segmented liabilities 228,418 164,294 587,606 980,318 Segmented revenue 1,088,197 1,688,571 - 2,776,768 Segmented direct costs 134,695 90,923 - 225,618 Segmented selling, general & administrative expense 455,915 97,404 814,834 1,368,153 Segmented intangible 1,051,928 - - 1,051,928 Segmented other expense 1,074 182,461 1,131 184,666 Segmented impairment 2,087,700 - - 2,087,700 Segmented profit (loss) (6,148,195 ) 1,317,783 (815,965 ) (5,646,377 ) Other Financial Items 2019 2018 2017 Print-Based English language learning segment income $ 1,059,639 $ 1,335,666 $ 1,317,783 Online language learning segment loss (182,985 ) (475,131 ) (6,148,195 ) Head office (525,889 ) (788,655 ) (815,965 ) Foreign exchange gain (loss) (10,584 ) 38,351 (189,965 ) Interest and other financial (83,750 ) (51,898 ) (53,709 ) Share-based payments (93,865 ) (162,489 ) (371,513 ) Other comprehensive income (loss) (48,749 ) 32,202 (1,410 ) Total Comprehensive Income (Loss) $ 113,817 $ (71,954 ) $ (6,262,792 ) Revenue by Geographic Region 2019 2018 2017 Latin America $ 214,381 $ 187,008 $ 997,661 China 1,684,872 1,702,249 1,712,079 Other 56,969 50,925 67,028 $ 1,956,222 $ 1,940,182 $ 2,776,768 Identifiable Non-Current Assets by Geographic Region 2019 2018 2017 Canada $ 548,829 $ 52,131 $ 29,804 China 567 1,033 885 $ 549,396 $ 53,164 $ 30,689

Note 18 - Supplemental Cash Flo

Note 18 - Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of supplemental cash flow information [text block]	18. SUPPLEMENTAL CASH FLOW INFORMATION 2019 2018 2017 Income taxes and other taxes paid $ 183,288 $ 189,534 $ 178,022 Interest paid $ 83,750 $ 51,898 $ 41,650

Note 19 - Related Party Balance

Note 19 - Related Party Balances and Transactions	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of transactions between related parties [text block]	19. RELATED PARTY BALANCES AND TRANSACTIONS During the year, the Company had the following transactions with related parties, made in the normal course of operations, and accounted for at an amount of consideration established and agreed to by the Company and related parties. a. The Company charged $84,442 2018 $165,726, 2017 $52,001 three b. Key management compensation was $335,000 2018 $360,672, 2017 $360,023 $53,000 2018 $17,065, 2017 $3,121 $nil $2018 $nil, 2017 $508,000 c. At the year end, the Company had fully repaid unsecured loans bearing interest at 12% 2018 $nil, 2017 $150,000 $537,972 $8,054 2018 $42,133, 2017 $4,586 $nil 2018 25,988, 2017 $nil

Note 20 - Subsequent Event

Note 20 - Subsequent Event	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of events after reporting period [text block]	20. SUBSEQUENT EVENT a) Ontario Interactive Digital Media Tax Credit Subsequent to the year end, the Company received an approval and funding of its grant from the Province of Ontario’s Ontario Interactive Digital Media Tax Credit (“OIDMTC”) in the amount of $904,940. The Ontario Creates Interactive Digital Media (“IDM”) Fund Concept Definition and Production The fund assesses innovative interactive media projects, including e-learning, that are deemed to contribute to education and learning through the application of text, images, and other multimedia. The approval process involves a full audit of the product and processes. b) COVID- 19 Since December 31, 2019, 19,” 19 may 19 19 19 not Lingo Media has taken measures to protect its management, employees and contractors and has advised them to work from home and maintain a safe environment to ensure they are healthy and have minimal exposure to the risk of infection. The Company has contacted all the parties it is working with to ensure they are all working in a safe environment. A number of such parties have had an impact on their operations and ability to collaborate, while, a large number have identified multiple new business opportunities due to COVID- 19

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Discloure of Significant Accounting Policies
Description of accounting policy for leases [text block]	4.1 Lease, New Standard Adopted The Company has adopted IFRS 16 January 1, 2019, not January 1, 2019. Under IFRS 16, 17 12 The lease obligation is initially recognized as the present value of future lease payments discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s applicable incremental borrowing rate. Lease payments do not The Company has included the estimated extension of their lease in the lease term in assessing the present value of future lease payments. The lease obligation is subsequently measured by reducing the carrying amount to reflect lease payments made and to reflect any reassessments or modifications. The right-of-use asset is initially measured at cost, which comprises the amount of the initial measurement of the lease liability adjusted for lease inducements. The right-of-use asset is subsequently measured at cost less accumulated depreciation and any accumulated impairment losses and adjusted for any remeasurement of the lease obligation. Right-of use assets are depreciated in accordance with the Company’s accounting policy for property and equipment. On transition to IFRS 16, $644,121
Description of accounting policy for recognition of revenue [text block]	4.2 Revenue Recognition Revenue is recognized upon transfer of control of promised goods or services to customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. The Company enters into contracts that can include various combinations of goods and services, which are generally capable of being distinct and accounted for as separate performance obligations. A product or service is distinct if the customer can benefit from it on its own or together with other readily available resources and the promise to transfer the good or service is separately identifiable from other promises in the contractual arrangement with the customer. Non-distinct goods and services are combined with other goods or services until they are distinct as a bundle and therefore form a single performance obligation. The consideration (including any discounts) is allocated between separate goods and services in a bundle on a relative basis based on their standalone selling prices (“SSP”). Revenue is recognized net of any taxes collected from customers, which are subsequently remitted to governmental authorities. In addition to these general policies, the specific revenue recognition policies for each major category of revenue are included below. License of intellectual property Royalty revenues primarily consist of revenues received from the license of intellectual property for print- based and audio-visual learning products. Royalty revenues are recognized based on the confirmation of sales by the Company’s co-publishing partners, and when the underlying sale occurs. Training and support services provided for royalty contracts are delivered in advance of the underlying sale occurring, and, as such, royalty revenue is recognized when the underlying sale occurs, being the later of the satisfaction of the performance obligation and the underlying sale. Royalty revenues are not Online-based licenses Online-based licensing revenue is generated from contracts with customers. The Company provides the right to access to hosted software over a contract term without the customer taking possession of the software. Revenue recognition commences on the date an executed contract exists and the customer has the right to access to the hosted software. Online based licensing revenues are generated by Online language learning segment and relate to short-term contracts. Offline licenses Offline licensing revenue is generated from contracts with customers. Offline licenses provides the right to use perpetual language-learning software and is recognized at the point in time when the software is made available to the customer. When providing offline licenses, the customer can direct the use of, and obtain substantially all of the remaining benefits from, the license at the point in time at which the license is made available to the customer and the right to use the software has commenced. Offline license revenues are generated by Online language learning segment and relate to short-term contracts. Costs to Obtain a Contract with a Customer The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if the Company expects the costs to be recoverable. The Company has determined that sales commissions meet the requirements to be capitalized. These capitalized costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. Amortization of the asset is included in cost of sales in the consolidated statements of operations. Applying the practical expedient, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred if the amortization period of the assets that we otherwise would have recognized is one Contract Assets and The payment terms and conditions in our customer contracts may Significant Judgments The Company distributes its products and services both directly to the end customer and indirectly through resellers. The Company evaluates each of its reseller relationships to determine whether it is the principal (where revenue is recognized at the gross amount) or agent (where revenue is recognized net of the reseller commission). In making this determination, the Company evaluates a variety of factors including the amount of control the Company is able to exercise over the transactions. The Company concluded that it acts as principal in all contracts with customers. The recognition of revenue requires judgement in the assessment of performance obligations within a contract and the assessment of recognizing at a point in time or over a period of time.
Description of accounting policy for comprehensive income [text block]	4.3 Comprehensive income (loss) Comprehensive income (loss) measures net profit for the period plus other comprehensive income. Other comprehensive income (loss) consists of changes in equity, such as changes to foreign currency translation adjustments of foreign operations during the period. Amounts reported as other comprehensive income are accumulated in a separate component of shareholders’ equity as accumulated other comprehensive income.
Description of accounting policy for property, plant and equipment [text block]	4.4 Property and equipment Property and equipment are initially recorded at cost. Depreciation is provided using methods outlined below at rates intended to depreciate the cost of assets over their estimated useful lives. Method Rate Computer and office equipment Declining balance 20 Leasehold improvement Straight line over the term of the lease
Description of accounting policy for software and web development costs [text block]	4.5 Software and web development costs The Company capitalizes all costs related to the development of its fee-based language learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred.
Description of accounting policy for content development costs [text block]	4.6 Content development costs The Company capitalizes all costs related to content development of its fee-based language learning products and services when the feasibility and profitability of the project can be reasonably considered certain. Expenditure on content development activities, whereby research findings are applied to a plan or design for the production of new or substantially improved products and processes, is capitalized if the product or process is technically and commercially feasible and the Group has sufficient resources to complete development. The expenditure capitalized includes the cost of material, and direct labour. Other development expenditure is recognized in the statement of comprehensive income (loss) as an expense as incurred.
Description of accounting policy for government grants [text block]	4.7 Government grants The Company receives government grants based on certain eligibility criteria for book publishing industry development in Canada. These government grants are recognized quarterly and are recorded as a reduction of general and administrative expenses to offset direct costs funded by the grant during the period in which the criteria to receive the grant is met. The Company records a liability for the repayment of the grants and a charge to operations in the period in which conditions arise that will cause the government grants to be repayable.
Description of accounting policy for income tax [text block]	4.8 Current and deferred income taxes Income tax on the profit or loss for the periods presented comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period end, adjusted for amendments to tax payable with regards to previous years. Deferred taxation is recognized using the liability method on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. However, the deferred taxation is not A deferred tax asset is recognized to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no Deferred income tax is provided on temporary differences arising on investments in subsidiaries, associates and joint ventures, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to offset current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.
Description of accounting policy for foreign currency translation [text block]	4.9 Foreign currency translation Foreign currency transactions are initially recorded in the functional currency at the transaction date exchange rate. At the balance sheet date, monetary assets and liabilities denominated in a foreign currency are translated into the functional currency at the reporting date exchange rate. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement of monetary items at year-end exchange rates are recognized in the income statement. Non-monetary items measured at historical cost are translated using the historical exchange rate. Non-monetary items measured at fair value are translated using the exchange rates at the date when fair value was determined. Financial statements of subsidiaries, affiliates and joint ventures for which the functional currency is not Foreign exchange gains or losses arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely to occur in the foreseeable future and which in substance is considered to form part of the net investment in the foreign operation, are recognized in other comprehensive income (loss).
Description of accounting policy for earnings per share [text block]	4.10 Earnings (loss) per share Earnings (loss) per share is computed by dividing the earnings (loss) for the year by the weighted average number of common shares outstanding during the year, including contingently issuable shares which are included when the conditions necessary for issuance have been met. Diluted earnings per share is calculated in a similar manner, except that the weighted average number of common shares outstanding is increased to include potentially issuable common shares from the assumed exercise of common share purchase options and warrants, if dilutive.
Description of accounting policy for share-based payment transactions [text block]	4.11 Share-based compensation plan The share-based compensation plan allows the Company executives, management, employees and consultants to acquire shares of the Company. The fair value of share-based payment awards granted is recognized as management, employee or consultant expense with a corresponding increase in equity. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is measured at grant date and each tranche is recognized on a graded vesting basis over the period during which the share purchase options vest. The fair value of the share-based payment awards granted is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the awards were granted. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of awards, for which the related service and non-market vesting conditions are expected to be met. For equity-settled share-based payment transactions with consultants, the Company measures the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably, in which cases, the Company measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted.
Description of accounting policy for financial instruments [text block]	4.12 Financial instruments A financial asset shall be measured at amortized cost if it is held with the objective of holding assets in order to collect contractual cash flows which arise on specified dates and that are solely principal and interest. A debt investment shall be measured at fair value through other comprehensive income if it is held with the objective of holding assets in order to collect contractual cash flows which arise on specified dates that are solely principal and interest as well as selling the asset on the basis of its fair value. All other financial assets are classified and measured at fair value through profit or loss (“FVPL”) unless the Company makes an irrevocable election on initial recognition to present gains and losses on equity instruments (that are not Despite these requirements, a financial asset may For financial liabilities designated at fair value through profit or loss, the standard requires the portion of the change in fair value that relates to the entity's own credit risk to be presented in OCI (unless it would create an accounting mismatch). The Company is required to use an “expected credit loss” (“ECL”) model to recognize an allowance. Impairment is measured using a 12 For receivables, a simplified approach to measuring expected credit losses using a lifetime expected loss allowance is available. The investment classifications “Available-for-sale financial assets” and “Held-to-maturity investments” are no Trade and other receivables Trade receivables are initially recognized at fair value and subsequently measured at amortized cost using the effective interest method, less any allowance for expected credit losses. Trade receivables are generally due for settlement within 60 Other receivables are recognized at amortized cost, less any allowance for expected credit losses.
Description of accounting policy for impairment of assets [text block]	4.13 Impairment of long-lived assets The Company’s property and equipment and intangibles with finite lives are reviewed for an indication of impairment at each balance sheet date. The Company’s intangible assets that have an indefinite life or are not not An impairment loss is recognized when the carrying amount of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Impairment losses are recognized in profit and loss for the period. An impairment loss, other than goodwill impairment, is reversed if there is an indication that there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not no Goodwill represented the excess of the cost of an acquisition over the fair value of the Company’s share of identifiable net assets of the acquired subsidiary at the date of acquisition. Goodwill was carried at cost less accumulated impairment losses. Goodwill was allocated to each cash generating unit (“CGU”) or group of CGUs that are expected to benefit from the related business combination. A group of CGUs represents the lowest level within the entity at which the goodwill is monitored for internal management purposes, which is not An impairment loss recognized for goodwill is not
Description of accounting policy for warrants [text block]	4.14 Warrants From time to time, the Company may

Note 5 - Accounts and Grants _2

Note 5 - Accounts and Grants Receivable (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Schedule of accounts and grants receivable [text block]	December 31, 2019 December 31, 2018 Trade receivable $ 816,226 $ 913,458 Government grants receivable (Note 13) 22,276 - $ 838,502 $ 913,458

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of detailed information about property, plant and equipment [text block]	Computer and office equipment Leasehold Improvements Total Cost, January 1, 2018 $ 89,787 $ - $ 89,787 Additions 7,839 33,180 41,019 Effect of foreign exchange 249 - 249 Cost, December 31, 2018 $ 97,875 $ 33,180 $ 131,055 Additions 450 - 450 Write off (12,126 ) - (12,126 ) Effect of foreign exchange (1,371 ) - (1,371 ) Cost, December 31, 2019 $ 84,828 $ 33,180 $ 118,008 Accumulated depreciation, January 1, 2018 $ 59,098 $ - $ 59,098 Charge for the year 6,756 11,613 18,369 Effect of foreign exchange 424 - 424 Accumulated depreciation, December 31, 2018 66,278 $ 11,613 $ 77,891 Charge for the year 6,595 11,613 18,208 Write off (12,126 ) - (12,126 ) Effect of foreign exchange (1,180 ) - (1,180 ) Accumulated depreciation, December 31, 2019 $ 59,567 $ 23,226 $ 82,793 Net book value, December 31, 2018 $ 31,597 $ 21,567 $ 53,164 Net book value, December 31, 2019 $ 25,261 $ 9,954 $ 35,215

Note 7 - Right-of-use Asset a_2

Note 7 - Right-of-use Asset and Lease Obligation (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of maturity analysis of operating lease payments [text block]	Less than 1 year $ 117,598 Between 1 and 5 years 19,600 more than 5 years - $ 137,198
Reconciliation between operating lease commitments and lease liabilities recognised at date of initial application [text block]	Operating lease commitment as at December 31, 2018 $ 482,813 Discounted using incremental borrowing rate as at January 1, 2019 $ 256,280 Recognition exemption of leases with terms less than 1 year (21,500 ) Extension options reasonably certain to be exercised 409,341 Lease obligation as at January 1, 2019 $ 644,121
Disclosure of lease liabilities [text block]	Lease Obligation Lease obligation recognized on adoption of IFRS 16 on January 1, 2019 $ 644,121 Accretion on lease liability 48,239 Lease payment (117,598 ) Lease obligation at December 31, 2019 574,762 Of which are: Current lease obligations $ 75,116 Long-term lease obligations 499,646 574,762
Disclosure of quantitative information about right-of-use assets [text block]	Office Lease Right-of-use assets recognized on adoption of IFRS 16 on January 1, 2019 $ 644,121 Lease inducement recognized as a reduction of right-of-use asset on adoption (46,559 ) Depreciation on right-of-use assets (83,381 ) Right-of-use assets at December 31, 2019 514,181

Note 8 - Contract Liabilities (

Note 8 - Contract Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Explanation of significant changes in contract assets and contract liabilities [text block]	Balance, January 1, 2018 90,860 Amounts invoiced and revenue deferred as at December 31, 2018 207,073 Recognition of deferred revenue included in the adjusted balance at the beginning of the year (80,674 ) Balance, December 31, 2018 $ 217,259 Amounts invoiced and revenue deferred as at December 31, 2019 201,779 Recognition of deferred revenue included in year (226,080 ) Balance, December 31, 2019 $ 192,958

Note 10 - Share-based Payments

Note 10 - Share-based Payments (Tables)	12 Months Ended
	Dec. 31, 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 (Years) Outstanding as at January 1, 2017 2,045,835 $ 0.18 0.86 Granted 4,012,000 0.21 2.76 Expired (2,049,085 ) 0.18 - Forfeited (9,750 ) 0.24 2.34 Outstanding as at January 1, 2018 3,999,000 $ 0.21 2.77 Granted 2,920,000 0.07 2.89 Expired (25,000 ) 0.23 - Forfeited (90,000 ) 0.23 - Outstanding as at January 1, 2019 6,804,000 $ 0.19 2.26 Granted 1,050,000 0.08 2.14 Forfeited (1,212,000 ) 0.21 1.18 Outstanding as at December 31, 2019 6,642,000 $ 0.13 1.52 Options exercisable as at December 31, 2017 2,577,000 $ 0.21 Options exercisable as at December 31, 2018 4,566,000 $ 0.19 Options exercisable as at December 31, 2019 6,504,500 $ 0.13

Note 11 - Earnings (Loss) Per_2

Note 11 - Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Earnings per share [text block]	2019 2018 2017 Weighted average number of common shares used as the denominator in calculating basic earnings per share 35,529,192 35,529,192 35,529,192 Adjustments for calculation of diluted earnings per share: Options 3,605,000 - - Weighted average number of common shares and potential common shares used as the denominator in calculating diluted earnings per share 39,134,192 35,529,192 35,529,192 Basic earnings (loss) per share $ 0.00 $ 0.00 $ (0.18 ) Diluted earnings (loss) per share $ 0.00 $ 0.00 $ (0.18 )

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Schedule of effective income tax rate reconciliation [text block]	2019 2018 2017 Combined basic Canadian federal and provincial income tax rate 26.5 % 26.50 % 26.50 % Effective income tax $ 43,080 $ (27,602 ) $ (1,659,267 ) Increase (decrease) resulting from change in the deferred tax assets not recognized (421,000 ) 1,839,000 1,302,000 Withholding tax 183,288 189,534 178,022 Non-deductible items (66,925 ) 46,369 676,242 Change in prior year estimates 444,845 (1,576,767 ) (318,975 ) $ 183,288 $ 189,534 $ 178,022
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]	2019 2018 Deferred tax assets: Loss carry forwards $ 7,712,000 $ 8,146,000 Lease obligation 152,000 - 7,864,000 8,146,000 Deferred tax assets not recognized (7,724,000 ) (8,145,000 ) Deferred tax assets recognized 140,000 1,000 Property and equipment (4,000 ) (1,000 ) Right-of-use asset (136,000 ) - Net deferred tax assets $ - $ -
Schedule of unusued tax losses [text block]	2026 $ 233,000 2027 494,000 2028 2,060,000 2029 2,991,000 2030 4,356,000 2031 4,646,000 2032 1,188,000 2033 806,000 2034 436,000 2035 54,000 2036 420,000 2037 5,082,000 2038 1,359,000 2039 111,000 $ 24,236,000

Note 14 - Financial Instrumen_2

Note 14 - Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of detailed information about financial instruments [text block]	2019 2018 USD USD Cash 61,075 14,741 Accounts receivable 613,127 660,704 Accounts payable 61,885 189,586 Accrued liabilities - 23,882

Note 17 - Segmented Informati_2

Note 17 - Segmented Information (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	2019 Online English Language Learning Print-Based English Learning Head Office Total Segmented assets $ 136,648 $ 1,739,269 $ 75,973 $ 1,951,990 Segmented liabilities 286,109 675,856 223,749 1,185,714 Segmented revenue - online 259,172 - - 259,172 Segmented revenue – royalty 22,846 1,674,204 1,697,050 Segmented direct costs 124,471 87,836 - 212,307 Segmented selling, general & administrative expense 224,320 247,673 525,166 997,159 Segmented other expense 116,212 279,056 723 395,991 Segmented profit (loss) (182,985 ) 1,059,639 (525,889 ) 350,765 2018 Online English Language Learning Print-Based English Learning Head Office Total Segmented assets $ 141,238 $ 1,087,463 $ 73,303 $ 1,302,004 Segmented liabilities 348,214 160,750 234,446 743,410 Segmented revenue - online 206,955 - - 206,955 Segmented revenue – offline 8,012 - 8,012 Segmented revenue – royalty 38,701 1,686,514 1,725,215 Segmented direct costs 180,832 90,188 - 271,020 Segmented selling, general & administrative expense 348,436 64,580 787,750 1,200,766 Segmented intangible amortization - - - - Segmented other expense 10,918 196,079 905 207,902 Segmented impairment - - - - Segmented profit (loss) (475,131 ) 1,335,666 (788,655 ) 71,879 2017 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 189,200 $ 1,257,239 $ 87,633 $ 1,534,072 Segmented liabilities 228,418 164,294 587,606 980,318 Segmented revenue 1,088,197 1,688,571 - 2,776,768 Segmented direct costs 134,695 90,923 - 225,618 Segmented selling, general & administrative expense 455,915 97,404 814,834 1,368,153 Segmented intangible 1,051,928 - - 1,051,928 Segmented other expense 1,074 182,461 1,131 184,666 Segmented impairment 2,087,700 - - 2,087,700 Segmented profit (loss) (6,148,195 ) 1,317,783 (815,965 ) (5,646,377 ) Other Financial Items 2019 2018 2017 Print-Based English language learning segment income $ 1,059,639 $ 1,335,666 $ 1,317,783 Online language learning segment loss (182,985 ) (475,131 ) (6,148,195 ) Head office (525,889 ) (788,655 ) (815,965 ) Foreign exchange gain (loss) (10,584 ) 38,351 (189,965 ) Interest and other financial (83,750 ) (51,898 ) (53,709 ) Share-based payments (93,865 ) (162,489 ) (371,513 ) Other comprehensive income (loss) (48,749 ) 32,202 (1,410 ) Total Comprehensive Income (Loss) $ 113,817 $ (71,954 ) $ (6,262,792 )
Disclosure of geographical areas [text block]	2019 2018 2017 Latin America $ 214,381 $ 187,008 $ 997,661 China 1,684,872 1,702,249 1,712,079 Other 56,969 50,925 67,028 $ 1,956,222 $ 1,940,182 $ 2,776,768 2019 2018 2017 Canada $ 548,829 $ 52,131 $ 29,804 China 567 1,033 885 $ 549,396 $ 53,164 $ 30,689

Note 18 - Supplemental Cash F_2

Note 18 - Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Disclosure of supplemental cash flows schedule [text block]	2019 2018 2017 Income taxes and other taxes paid $ 183,288 $ 189,534 $ 178,022 Interest paid $ 83,750 $ 51,898 $ 41,650

Note 1 - Corporate Information

Note 1 - Corporate Information (Details Textual)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Number of reportable segments	2

Note 4 - Summary of Significa_2

Note 4 - Summary of Significant Accounting Policies (Details Textual) - CAD ($)	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Total lease liabilities	$ 574,762	$ 644,121	$ 644,121
Right-of-use assets	$ 514,181	644,121
IFRS 16 [member]
Statement Line Items [Line Items]
Total lease liabilities		644,121
Right-of-use assets		$ 644,121

Note 5 - Accounts and Grants _3

Note 5 - Accounts and Grants Receivable (Details Textual) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018
Later than one month [member]
Statement Line Items [Line Items]
Trade receivables	$ 133,740	$ 148,500

Note 5 - Accounts and Grants _4

Note 5 - Accounts and Grants Receivable - Schedule of Receivables (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Trade receivable	$ 816,226	$ 913,458
Government grants receivable (Note 13)	22,276		$ 22,556
Current Trade and Grants Receivable	$ 838,502	$ 913,458

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment - Schedule of Property and Equipment (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Balance	$ 53,164
Balance	35,215	$ 53,164
Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	31,597
Balance	25,261	31,597
Leasehold improvements [member]
Statement Line Items [Line Items]
Balance	21,567
Balance	9,954	21,567
Gross carrying amount [member]
Statement Line Items [Line Items]
Balance	131,055	89,787
Additions	450	41,019
Effect of foreign exchange	(1,371)	249
Additions	450	41,019
Write off	(12,126)
Balance	118,008	131,055
Gross carrying amount [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	97,875	89,787
Additions	450	7,839
Effect of foreign exchange	(1,371)	249
Additions	450	7,839
Write off	(12,126)
Balance	84,828	97,875
Gross carrying amount [member] | Leasehold improvements [member]
Statement Line Items [Line Items]
Balance	33,180
Additions		33,180
Effect of foreign exchange
Additions		33,180
Write off
Balance	33,180	33,180
Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Balance	77,891	59,098
Effect of foreign exchange	(1,180)	424
Write off	(12,126)
Charge for the year	18,208	18,369
Balance	82,793	77,891
Accumulated depreciation, amortisation and impairment [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Balance	66,278	59,098
Effect of foreign exchange	(1,180)	424
Write off	(12,126)
Charge for the year	6,595	6,756
Balance	59,567	66,278
Accumulated depreciation, amortisation and impairment [member] | Leasehold improvements [member]
Statement Line Items [Line Items]
Balance	11,613
Effect of foreign exchange
Write off
Charge for the year	11,613	11,613
Balance	$ 23,226	$ 11,613

Note 7 - Right-of-use Asset a_3

Note 7 - Right-of-use Asset and Lease Obligation (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019
Statement Line Items [Line Items]
Operating lease, term (Year)	5 years
Operating lease, renewal term (Year)	5 years
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16		8.00%
Operating lease, accretion	$ 48,239
Payments on variable leases	$ 91,797

Note 7 - Right-of-use Asset a_4

Note 7 - Right-of-use Asset and Lease Obligation - Non-cancellable Lease Rentals Payable (Details)	Dec. 31, 2019CAD ($)
Statement Line Items [Line Items]
Non-cancellable lease rentals	$ 137,198
Not later than one year [member]
Statement Line Items [Line Items]
Non-cancellable lease rentals	117,598
Later than one year and not later than five years [member]
Statement Line Items [Line Items]
Non-cancellable lease rentals	19,600
Later than five years [member]
Statement Line Items [Line Items]
Non-cancellable lease rentals

Note 7 - Right-of-use Asset a_5

Note 7 - Right-of-use Asset and Lease Obligation - Operating Lease Commitment Reconciliation (Details) - CAD ($)	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Operating lease commitment as at December 31, 2018			$ 482,813
Discounted using incremental borrowing rate as at January 1, 2019		$ 256,280
Recognition exemption of leases with terms less than 1 year		(21,500)
Extension options reasonably certain to be exercised		409,341
Lease obligation as at January 1, 2019	$ 574,762	$ 644,121	$ 644,121

Note 7 - Right-of-use Asset a_6

Note 7 - Right-of-use Asset and Lease Obligation - Lease Obligation (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Lease obligation recognized on adoption of IFRS 16 on January 1, 2019	$ 644,121
Accretion on lease liability	48,239
Lease payment	(117,598)
Lease obligation at December 31, 2019	574,762
Current lease obligations		$ 75,116
Long-term lease obligations		499,646
Total lease liabilities	$ 574,762	$ 574,762	$ 644,121	$ 644,121

Note 7 - Right-of-use Asset a_7

Note 7 - Right-of-use Asset and Lease Obligation - Right-of-use Assets (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Right-of-use assets	$ 514,181	$ 644,121
Lease inducement recognized as a reduction of right-of-use asset on adoption	(46,559)
Depreciation on right-of-use assets	$ (83,381)

Note 8 - Contract Liabilities -

Note 8 - Contract Liabilities - Changes in Contract Liability (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Balance	$ 217,259	$ 90,860
Amounts invoices and revenue deferred	201,779	207,073
Recognition of deferred revenue included in year	(226,080)	(80,674)
Balance	$ 192,958	$ 217,259

Note 9 - Share Capital (Details

Note 9 - Share Capital (Details Textual) $ / shares in Thousands	Dec. 31, 2019$ / shares
Preference shares [member]
Statement Line Items [Line Items]
Par value per share (in CAD per share)	$ 0
Ordinary shares [member]
Statement Line Items [Line Items]
Par value per share (in CAD per share)	$ 0

Note 10 - Share-based Payment_2

Note 10 - Share-based Payments (Details Textual)	Dec. 31, 2017CAD ($)$ / sharesshares	Dec. 31, 2019CAD ($)$ / shares	Dec. 31, 2018CAD ($)$ / shares	Dec. 31, 2017CAD ($)$ / sharesshares	Dec. 31, 2016
Statement Line Items [Line Items]
Option life, share options granted		3	3	3
Weighted average remaining contractual life of outstanding share options (Year)		1 year 189 days	2 years 94 days	2 years 281 days	313 days
Risk free interest rate, share options granted		2.19%	2.19%	1.39%
Expected dividend, share options granted | $		$ 0	$ 0	$ 0
Expected volatility, share options granted		105.00%	98.00%	97.00%
Weighted average share price, share options granted (in CAD per share)		$ 0.13	$ 0.07	$ 0.20
Exercise price, share options granted (in CAD per share)		$ 0.13	$ 0.07	$ 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	$ 0.05	$ 0.0436	$ 0.12
Top of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options (in CAD per share)	$ 0.23	$ 0.23	$ 0.23	$ 0.23
Bottom of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options (in CAD per share)	$ 0.20	$ 0.07	$ 0.07	$ 0.20
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 (in 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 (Year)		1 year 189 days	2 years 94 days	2 years 281 days
The 2017 Stock Option Plan [member] | Top of range [member]
Statement Line Items [Line Items]
Option life, share options granted	10

Note 10 - Share-based Payment_3

Note 10 - Share-based Payments - Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2019$ / sharesshares	Dec. 31, 2018$ / shares	Dec. 31, 2017$ / sharesshares	Dec. 31, 2016$ / shares
Statement Line Items [Line Items]
Balance, number of options	6,804,000	3,999,000	2,045,835
Balance, weighted average exercise price (in CAD per share)	$ 0.19	$ 0.21	$ 0.18
Balance, weighted average remaining contract life (Year)	1 year 189 days	2 years 94 days	2 years 281 days	313 days
Granted, number of options	1,050,000	2,920,000	4,012,000
Granted, weighted average exercise price (in CAD per share)	$ 0.08	$ 0.07	$ 0.21
Granted, weighted average remaining contract life (Year)	2 years 51 days	2 years 324 days	2 years 277 days
Expired, number of options		(25,000)	(2,049,085)
Expired, weighted average exercise price (in CAD per share)		$ 0.23	$ 0.18
Forfeited, number of options	(1,212,000)	(90,000)	(9,750)
Forfeited, weighted average exercise price (in CAD per share)	$ 0.21	$ 0.23	$ 0.24
Forfeited, weighted average remaining contract life (in shares) | shares	1.18		2.34
Balance, number of options	6,642,000	6,804,000	3,999,000	2,045,835
Balance, weighted average exercise price (in CAD per share)	$ 0.13	$ 0.19	$ 0.21	$ 0.18
Options exercisable, number of options	6,504,500	4,566,000	2,577,000
Options exercisable, weighted average exercise price (in CAD per share)	$ 0.13	$ 0.19	$ 0.21

Note 11 - Earnings (Loss) Per_3

Note 11 - Earnings (Loss) Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Share options with potential future dilutive effect not included in calculation of diluted earnings per share (in shares)	3,037,000	6,804,000	3,999,000

Note 11 - Earnings (Loss) Per_4

Note 11 - Earnings (Loss) Per Share - Calculation of Basic and Diluted Income (Loss) Per Share (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Weighted average number of common shares used as the denominator in calculating basic earnings per share (in shares)	35,529,192	35,529,192	35,529,192
Adjustments for calculation of diluted earnings per share:
Options (in shares)	3,605,000
Weighted average number of common shares and potential common shares used as the denominator in calculating diluted earnings per share (in shares)	39,134,192	35,529,192	35,529,192
Basic earnings (loss) per share (in CAD per share)	$ 0	$ 0	$ (0.18)
Diluted earnings (loss) per share (in CAD per share)	$ 0	$ 0	$ (0.18)

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual)	Dec. 31, 2019CAD ($)
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 24,236,000
Capital loss [member] | CANADA
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	1,334,000
Capital loss [member] | UNITED KINGDOM
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	4,591,000
Allowance for credit losses [member] | UNITED KINGDOM
Statement Line Items [Line Items]
Unused tax losses for which no deferred tax asset recognised	$ 1,589,000

Note 12 - Income Taxes - Provis

Note 12 - Income Taxes - Provision for Income Taxes (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Combined basic Canadian federal and provincial income tax rate	26.50%	26.50%	26.50%
Effective income tax	$ 43,080	$ (27,602)	$ (1,659,267)
Increase (decrease) resulting from change in the deferred tax assets not recognized	(421,000)	1,839,000	1,302,000
Withholding tax	183,288	189,534	178,022
Non-deductible items	(66,925)	46,369	676,242
Change in prior year estimates	444,845	(1,576,767)	(318,975)
Tax income (expense)	$ 183,288	$ 189,534	$ 178,022

Note 12 - Income Taxes - Tax Ef

Note 12 - Income Taxes - Tax Effect of Temporary Differences (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Lease obligation	$ 152,000
Deferred tax assets, unrecognized and recognized	7,864,000	8,146,000
Deferred tax assets not recognized	(7,724,000)	(8,145,000)
Deferred tax assets recognized	140,000	1,000
Property and equipment	(4,000)	(1,000)
Right-of-use asset	(136,000)
Net deferred tax assets
Unused tax losses [member]
Deferred tax assets:
Loss carry forwards	$ 7,712,000	$ 8,146,000

Note 12 - Income Taxes - Non-ca

Note 12 - Income Taxes - Non-capital Losses Available for Carry Forward (Details)	Dec. 31, 2019CAD ($)
Statement Line Items [Line Items]
Non-capital losses available for carry forward	$ 24,236,000
2026 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	233,000
2027 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	494,000
2028 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	2,060,000
2029 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	2,991,000
2030 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	4,356,000
2031 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	4,646,000
2032 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	1,188,000
2033 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	806,000
2034 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	436,000
2035 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	54,000
2036 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	420,000
2037 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	5,082,000
2038 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	1,359,000
2039 [member]
Statement Line Items [Line Items]
Non-capital losses available for carry forward	$ 111,000

Note 13 - Government Grants (De

Note 13 - Government Grants (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Government grants	$ 235,387	$ 242,813	$ 232,413
Current grants receivables	$ 22,276		22,556
Development of comprehensive, interactive phonetic English learning solution project [member]
Statement Line Items [Line Items]
Royalty percentage	2.50%
Payments for royalties	$ 0	$ 0	$ 0
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Minimum threshold for the revenue of a period of three years for a grant liability to occur	15.00%	15.00%	15.00%

Note 14 - Financial Instrumen_3

Note 14 - Financial Instruments (Details Textual) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 442,489	$ 233,843	$ 327,434	$ 84,303
Current Trade and Grants Receivable	838,502	913,458
Total current liabilities	686,068	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)	79,527	63,030
Liquidity risk [member]
Statement Line Items [Line Items]
Total cash and cash equivalents	442,489	233,843
Current Trade and Grants Receivable	838,502	913,458
Total current liabilities	686,068	743,410
Credit risk [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	838,502	913,458
Credit risk [member] | Company in China [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 740,494	$ 812,978
Percentage of entity's accounts receivables	89.00%	89.00%
Credit risk [member] | Financial instruments not credit-impaired [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 133,740	$ 148,500
Percentage of entity's accounts receivables	68.00%	86.00%
Credit risk [member] | Financial instruments credit-impaired [member] | Company in China [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 0

Note 14 - Financial Instrumen_4

Note 14 - Financial Instruments - Denominated Monetary Assets and Liabilities (Details) - Currency risk [member] - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Financial liabilities at amortised cost, category [member] | Trade and other payables [member]
Statement Line Items [Line Items]
Financial liabilities	$ 61,885	$ 189,586
Financial liabilities at amortised cost, category [member] | Accrued liabilities [member]
Statement Line Items [Line Items]
Financial liabilities		23,882
Financial assets at fair value through profit or loss, category [member] | Cash and cash equivalents [member]
Statement Line Items [Line Items]
Financial assets	61,075	14,741
Loans and receivables, category [member] | Trade receivables [member]
Statement Line Items [Line Items]
Financial assets	$ 613,127	$ 660,704

Note 15 - Major Customer (Detai

Note 15 - Major Customer (Details Textual) - People’s Republic of China government agency [member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Percentage of entity's receivables	86.00%	80.00%	59.00%
Percentage of entity's receivables	91.00%	89.00%	84.00%

Note 17 - Segmented Informati_3

Note 17 - Segmented Information (Details Textual)	12 Months Ended
	Dec. 31, 2019
Statement Line Items [Line Items]
Number of reportable segments	2

Note 17 - Segmented Informati_4

Note 17 - Segmented Information - Segment Earnings (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Segmented assets	$ 1,951,990	$ 1,302,004
Segmented liabilities	1,185,714	743,410
Segmented revenue	1,956,222	1,940,182	$ 2,776,768
Segmented direct costs	212,307	271,020	225,618
Segmented selling, general & administrative expense	997,159	1,200,766	1,368,153
Segmented profit (loss)	162,566	(104,156)	(6,261,382)
Segmented intangible amortization			1,051,928
Foreign exchange gain (loss)	(10,584)	38,351	(189,965)
Interest and other financial	(83,750)	(51,898)	(53,709)
Share-based payments	(93,865)	(162,489)	(371,513)
Other comprehensive income (loss)	(48,749)	32,202	(1,410)
Total Comprehensive Income (Loss)	113,817	(71,954)	(6,262,792)
Online English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	136,648	141,238	189,200
Segmented liabilities	286,109	348,214	228,418
Segmented revenue			1,088,197
Segmented direct costs	124,471	180,832	134,695
Segmented selling, general & administrative expense	224,320	348,436	455,915
Segmented other expense	116,212	10,918	1,074
Segmented profit (loss)	(182,985)	(475,131)	(6,148,195)
Segmented intangible amortization			1,051,928
Segmented impairment			2,087,700
Segmented profit (loss)		(475,131)	(6,148,195)
Online English language learning segment [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue	259,172	206,955
Online English language learning segment [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue	22,846	38,701
Online English language learning segment [member] | Offline [member]
Statement Line Items [Line Items]
Segmented revenue		8,012
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	1,739,269	1,087,463	1,257,239
Segmented liabilities	675,856	160,750	164,294
Segmented revenue			1,688,571
Segmented direct costs	87,836	90,188	90,923
Segmented selling, general & administrative expense	247,673	64,580	97,404
Segmented other expense	279,056	196,079	182,461
Segmented profit (loss)	1,059,639	1,335,666	1,317,783
Segmented intangible amortization
Segmented impairment
Segmented profit (loss)		1,335,666	1,317,783
Print-based English language learning segment [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue
Print-based English language learning segment [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue	1,674,204	1,686,514
Print-based English language learning segment [member] | Offline [member]
Statement Line Items [Line Items]
Segmented revenue
Head office [member]
Statement Line Items [Line Items]
Segmented assets	75,973	73,303	87,633
Segmented liabilities	223,749	234,446	587,606
Segmented revenue
Segmented direct costs
Segmented selling, general & administrative expense	525,166	787,750	814,834
Segmented other expense	723	905	1,131
Segmented profit (loss)	(525,889)	(788,655)	(815,965)
Segmented intangible amortization
Segmented impairment
Segmented profit (loss)		(788,655)	(815,965)
Head office [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue
Head office [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue
Head office [member] | Offline [member]
Statement Line Items [Line Items]
Segmented revenue
Total operating segments [member]
Statement Line Items [Line Items]
Segmented assets	1,951,990	1,302,004	1,534,072
Segmented liabilities	1,185,714	743,410	980,318
Segmented revenue			2,776,768
Segmented direct costs	212,307	271,020	225,618
Segmented selling, general & administrative expense	997,159	1,200,766	1,368,153
Segmented other expense	395,991	207,902	184,666
Segmented profit (loss)	350,765
Segmented intangible amortization			1,051,928
Segmented impairment			2,087,700
Segmented profit (loss)		71,879	$ (5,646,377)
Total operating segments [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue	259,172	206,955
Total operating segments [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue	$ 1,697,050	1,725,215
Total operating segments [member] | Offline [member]
Statement Line Items [Line Items]
Segmented revenue		$ 8,012

Note 17 - Segmented Informati_5

Note 17 - Segmented Information - Geographical Information (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Segmented revenue	$ 1,956,222	$ 1,940,182	$ 2,776,768
Identifiable non-current assets	549,396	53,164	30,689
Latin America [member]
Statement Line Items [Line Items]
Segmented revenue	214,381	187,008	997,661
Country of domicile [member]
Statement Line Items [Line Items]
Identifiable non-current assets	548,829	52,131	29,804
CHINA
Statement Line Items [Line Items]
Segmented revenue	1,684,872	1,702,249	1,712,079
Identifiable non-current assets	567	1,033	885
Other [member]
Statement Line Items [Line Items]
Segmented revenue	$ 56,969	$ 50,925	$ 67,028

Note 18 - Supplemental Cash F_3

Note 18 - Supplemental Cash Flow Information - Schedule of Income Taxes and Interest Paid (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Line Items [Line Items]
Income taxes and other taxes paid	$ 183,288	$ 189,534	$ 178,022
Interest paid	$ 83,750	$ 51,898	$ 41,650

Note 19 - Related Party Balan_2

Note 19 - Related Party Balances and Transactions (Details Textual)	12 Months Ended
	Dec. 31, 2019CAD ($)	Dec. 31, 2018CAD ($)	Dec. 31, 2017CAD ($)
Statement Line Items [Line Items]
Key management personnel compensation	$ 335,000	$ 360,672	$ 360,023
Number of share options granted in share-based payment arrangement	1,050,000	2,920,000	4,012,000
Proceeds from borrowings	$ 537,972	$ 420,000	$ 1,460,000
Interest income (expense)	(83,750)	(51,898)	(53,709)
Corporations controlled by directors and officers of the entity [member]
Statement Line Items [Line Items]
Amounts receivable, related party transactions	$ 84,442	165,726	52,001
Amounts payable, related party transactions			150,000
Borrowings, interest rate	12.00%
Proceeds from borrowings	$ 537,972
Interest income (expense)	(8,054)	(42,133)	(4,586)
Weighted average fair value at measurement date, share options granted		25,988
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Amounts payable, related party transactions	$ 53,000	$ 17,065	$ 3,121
Number of share options granted in share-based payment arrangement			508,000

Note 20 - Subsequent Event (Det

Note 20 - Subsequent Event (Details Textual)	Jan. 01, 2020CAD ($)
Ontario Interactive Digital Media Tax Credit [Member]
Statement Line Items [Line Items]
Proceeds from interactive digital media tax credits	$ 904,940