Everybody Loves Languages (ELL) 6-K 28 May 21 2021 Q1 Current report (foreign) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2021
Document Information [Line Items]
Entity Registrant Name	LINGO MEDIA CORP
Entity Central Index Key	0001177167
Current Fiscal Year End Date	--12-31
Document Type	6-K
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets (Current Period Unaudited) - CAD ($)	Mar. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 1,672,465	$ 1,212,778
Accounts and grants receivable	385,956	973,852
Prepaid and other receivables	104,590	168,932
Total current assets	2,163,011	2,355,562
Non-Current Assets
Property and equipment	18,949	23,685
Right- of-use assets		16,788
TOTAL ASSETS	2,181,959	2,396,035
Current Liabilities
Accounts payable	87,665	82,125
Accrued liabilities	133,282	138,715
Contract liability	290,460	218,566
Lease obligation		19,600
Total current liabilities	511,407	459,006
Non-Current Liabilities
Loans payable	70,000	70,000
TOTAL LIABILITIES	581,407	529,006
Equity
Share capital	21,914,722	21,914,722
Share-based payment reserve	4,073,956	4,072,176
Accumulated other comprehensive income	(201,344)	(352,764)
Deficit	(24,186,782)	(23,767,105)
TOTAL EQUITY	1,600,552	1,867,029
TOTAL EQUITY AND LIABILITIES	$ 2,181,959	$ 2,396,035

Condensed Consolidated Interi_2

Condensed Consolidated Interim Statements of Comprehensive Income (Unaudited) - CAD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Revenue	$ 149,080	$ 97,124	$ 111,964
Expenses
Selling, general and administrative (recovery)	268,323	(356,207)	277,003
Direct costs	72,282	74,892	44,936
Development costs	52,000	49,998	57,721
Bad debt expense		32,386
Share-based payments	1,780	4,861	27,758
Depreciation – right-of-use asset	16,788	22,469
Depreciation – property and equipment	2,505	3,455	4,410
Total Expenses (Recovery)	413,678	(168,146)	411,828
Income / (Loss) from Operations	(264,598)	265,270	(299,864)
Net Finance Charges
Interest (income) expense	2,270	(20,954)	4,231
Foreign exchange (gain) loss	149,933	49,169	2,867
Profit / (Loss) Before Income Tax	(416,801)	237,055	(306,962)
Income tax expense	2,876	3,436	7,560
Net Profit (Loss) for the Period	(419,677)	233,619	(314,522)
Other Comprehensive Income
Exchange gain (loss) on translating foreign operations	151,420	165,461	(14,377)
Total Comprehensive Income (Loss)	$ (268,257)	$ 399,080	$ (328,899)
Earnings (Loss) per Share
Basic (in CAD per share)	$ (0.01)	$ 0.01	$ 0
Diluted (in CAD per share)	$ (0.01)	$ 0.01	$ 0
Weighted Average Number of Common Shares Outstanding
Basic (in shares)	35,529,132	35,529,132	35,529,132
Diluted (in shares)	39,485,448	35,529,132	35,529,132

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Changes in Equity (Unaudited) - CAD ($)	Issued capital [member]	Reserve of share-based payments [member]	Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]	Retained earnings [member]	Total
Balance as at January 1, 2020 (in shares) at Dec. 31, 2019	35,529,192
Balance as at January 1, 2020 at Dec. 31, 2019	$ 21,914,722	$ 4,049,032	$ (319,994)	$ (24,877,484)	$ 766,276
Statement Line Items [Line Items]
Net Profit (Loss) for the Period				233,619	233,619
Other comprehensive income (loss)			165,461		165,461
Share-based payments charged to operations		4,861			4,861
Income (loss) for the period				233,619	233,619
Other comprehensive loss			165,461		165,461
Balance as at March 31, 2020 (in shares) at Mar. 31, 2020	35,529,192
Balance as at March 31, 2020 at Mar. 31, 2020	$ 21,914,722	4,053,893	(154,533)	(24,643,865)	1,170,217
Statement Line Items [Line Items]
Net Profit (Loss) for the Period				876,760	876,760
Other comprehensive income (loss)			(198,231)		(198,231)
Share-based payments charged to operations		18,283			18,283
Income (loss) for the period				876,760	876,760
Other comprehensive loss			(198,231)		(198,231)
Balance as at March 31, 2020 (in shares) at Dec. 31, 2020	35,529,192
Balance as at March 31, 2020 at Dec. 31, 2020	$ 21,914,722	4,072,176	(352,764)	(23,767,105)	1,867,029
Statement Line Items [Line Items]
Net Profit (Loss) for the Period				(419,677)	(419,677)
Other comprehensive income (loss)			151,420		151,420
Share-based payments charged to operations		1,780			1,780
Income (loss) for the period				(419,677)	(419,677)
Other comprehensive loss			151,420		151,420
Balance as at March 31, 2020 (in shares) at Mar. 31, 2021	35,529,192
Balance as at March 31, 2020 at Mar. 31, 2021	$ 21,914,722	$ 4,073,956	$ (201,344)	$ (24,186,782)	$ 1,600,552

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - CAD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net Profit (Loss) for the Period	$ (419,677)	$ 233,619	$ (314,522)
Adjustments to Net Profit (Loss) for Non-Cash Items:
Share-based payment	1,780	4,861	27,758
Lease inducement			(2,903)
Unrealized foreign exchange (gain) loss	154,674	183,636	(14,363)
Depreciation – right-of-use asset	16,788	22,469
Depreciation – property and equipment	2,505	3,455	4,410
Operating Profit (Loss) Before Working Capital Changes	(243,930)	429,819	(299,620)
Working Capital Adjustments:
Accounts and grants receivable	587,896	(134,625)	(93,985)
Prepaid and other receivables	64,342	7,160	14,341
Accounts payable	5,540	(139,069)	(25,288)
Accrued liabilities	(5,433)	129,668	56,164
Contract liability	71,894	(19,237)	12,916
Lease obligation	(19,600)	(18,221)
Cash Generated (Used in) from Operations	460,709	273,716	(335,472)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(1,022)		(450)
Cash Used in investing activities	(1,022)		(450)
CASH FLOWS FROM FINANCING ACTIVITIES
Payment of principal portion of lease obligation		(29,400)
Interest on lease obligation		11,179
Proceeds from loans payable			166,612
Repayment of loans payable
Cash Generated (Used in) from Financing Activities		(18,221)	166,612
NET INCREASE (DECREASE) IN CASH	459,687	255,495	(169,310)
Cash at the Beginning of the Period	1,212,778	442,489	233,843
Cash at the End of the Period	$ 1,672,465	$ 697,984	$ 64,533

Note 1 - Corporate Information

Note 1 - Corporate Information	3 Months Ended
	Mar. 31, 2021
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 Markets under the symbol “LMDCF” and Frankfurt Stock Exchange under the symbol “LIMA”. The condensed consolidated interim financial statements of the Company as at and for the period ended March 31, 2021 Speak2Me Lingo Media is an EdTech company that is ‘ Changing the way the world learns languages two The head office, principal address and registered office of the Company is located at 151 609, M5S 1S4.

Note 2 - Basis of Preparation

Note 2 - Basis of Preparation	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of basis of preparation of financial statements [text block]	2. BASIS OF PREPRATION 2.1 Statement of compliance These condensed consolidated interim financial statements are unaudited and have been prepared in accordance with IAS 34 34” The condensed consolidated interim financial statements for the period ended March 31, 2021 May 28, 2020. 2.2 Basis of measurement These condensed consolidated interim financial statements have been prepared on the historical cost basis except as provided in note 4. 2.3 Basis of consolidation The condensed consolidated interim financial statements comprise the financial statements of the Company and its wholly owned subsidiaries controlled by the Company (the “Group”) as at March 31, 2020. 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	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of accounting judgements and estimates [text block]	3. SIGINFICANT ACCOUTING JUDGEMENTS, ESTIMATES AND ASSUMPTIONS The preparation of the Company's condensed consolidated interim financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies, reported amounts of assets, liabilities and contingent liabilities, revenues and expenses at the date of the consolidated financial statements and during the reporting period. Estimates and assumptions are continuously evaluated and are based on management's historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual outcomes can differ from these estimates. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and further periods if the review affects both current and future periods. Information about critical judgements in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: ● Determination of functional currency ● Determination of 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 Judgement has been exercised in considering the impacts that the Coronavirus (COVID- 19 may not may 19

Note 4 - Summary of Significant

Note 4 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of significant accounting policies [text block]	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies applied by the Company in these Condensed Consolidated Interim Financial Statements are the same as those applied by the Company in its Consolidated Financial Statements for the year ended December 31, 2020.

Note 5 - Accounts and Grants Re

Note 5 - Accounts and Grants Receivable	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of trade and other receivables [text block]	5. ACCOUNTS AND GRANTS RECEIVABLE Accounts and grants receivable consist of: March 31, 2021 December 31, 2020 Trade receivable $ 330,956 $ 973,852 Government grants receivable (Note 14) 55,000 - $ 385,956 $ 973,852 As at March 31, 2021, $168,137 2020 $889,129 30 not

Note 6 - Property and Equipment

Note 6 - Property and Equipment	3 Months Ended
	Mar. 31, 2021
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, 2020 $ 84,828 $ 33,180 $ 118,008 Effect of foreign exchange 1,083 - 1,083 Cost, March 31, 2020 $ 85,911 $ 33,180 $ 119,091 Additions 2,319 - 2,319 Effect of foreign exchange (1,278 ) - (1,278 ) Cost, December 31, 2020 $ 86,952 $ 33,180 $ 120,132 Additions 1,022 - - Disposal (33,384 ) - - Effect of foreign exchange (173 ) - - Cost, March 31, 2021 $ 54,417 $ 33,180 $ 117,236 Accumulated depreciation, January 1, 2020 $ 59,567 $ 23,226 $ 82,793 Charge for the period 1,322 2,133 3,455 Effect of foreign exchange 1,037 - 1,037 Accumulated depreciation, March 31, 2020 $ 61,926 $ 25,359 $ 87,285 Charge for the period 3,992 6,399 10,391 Effect of foreign exchange (1,229 ) - (1,229 ) Accumulated depreciation, December 31, 2020 $ 64,689 $ 31,758 $ 96,447 Charge for the period 1,083 1,422 2,505 Disposal (30,134 ) - (30,524 ) Effect of foreign exchange (169 ) - 221 Accumulated depreciation, March 31, 2021 $ 35,469 $ 33,180 $ 68,649 Net book value, January 1, 2020 $ 25,261 $ 9,954 $ 35,215 Net book value, March 31, 2020 $ 23,985 $ 7,821 $ 31,806 Net book value, December 31, 2020 $ 22,263 $ 1,422 $ 23,685 Net book value, March 31, 2021 $ 18,948 $ - $ 18,949

Note 7 - Right-of-use Asset and

Note 7 - Right-of-use Asset and Lease Obligation	3 Months Ended
	Mar. 31, 2021
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 not February 28, 2021. Non-cancellable lease rentals are payable as follows: Less than 1 year $ - Between 1 and 5 years - $ - The Company has equipment leases and office lease in Beijing which it has determined are not $3,603 The Company's lease obligation and movements therein during the period ended March 31, 2021: Lease Obligation Lease obligation as of January 1, 2020 $ 574,762 Accretion on lease liability 11,178 Lease payment (29,399 ) Lease obligation at March 31, 2020 556,541 Accretion on lease liability 31,304 Lease payment (88,199 ) Adjustment from lease reassessment (480,046 ) Lease obligation at December 31, 2020 $ 19,600 Lease payment (19,600 ) Lease obligation at March 31, 2021 $ - The Company's right-of-use assets and movements therein during the period ended March 31, 2020: Office Lease Right-of-use assets at January 1, 2020 $ 514,181 Depreciation on right-of-use assets (22,469 ) Right-of-use assets at March 31, 2020 491,712 Adjustment from lease reassessment (480,047 ) Depreciation on right-of-use assets 5,123 Right-of-use assets at December 31, 2020 $ 16,788 Depreciation on right-of-use assets (16,788 ) Right-of-use assets at March 31, 2021 $ -

Note 8 - Contract Liabilities

Note 8 - Contract Liabilities	3 Months Ended
	Mar. 31, 2021
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, December 31, 2019 $ 192,958 Amounts invoices and revenue deferred as at March 31, 2020 37,569 Recognition of deferred revenue included in period (56,806 ) Balance, March 31, 2020 $ 173,721 Amounts invoices and revenue deferred as at December 31, 2020 229,658 Recognition of deferred revenue included in the adjusted balance at the beginning of the period (184,813 ) Balance, December 31, 2020 $ 218,566 Amounts invoices and revenue deferred as at March 31, 2021 135,523 Recognition of deferred revenue included in period (63,628 ) Balance, March 31, 2021 $ 290,460

Note 9 - Loans Payable

Note 9 - Loans Payable	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of borrowings [text block]	9. LOANS PAYABLE In 2020, $100,000 19 December 31, 2021 ( may December 31, 2025. 0% not December 31, 2022. December 31, 2022 $30,000. 2020.

Note 10 - Share Capital

Note 10 - Share Capital	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of share capital, reserves and other equity interest [text block]	10. SHARE CAPITAL Authorized Unlimited number of preference shares with no Unlimited number of common shares with no

Note 11 - Share-based Payments

Note 11 - Share-based Payments	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of share-based payment arrangements [text block]	11. SHARE-BASED PAYMENTS In December 2017, “2017 2017 may 2017 7,105,838 1996 2000 2005 2009 2011 The maximum number of common shares that may one 2017 5% The exercise price of each option cannot be less than the market price of the shares on the day immediately preceding the day of the grant less any permitted discount. The exercise period of the options granted cannot exceed 10 2017 not may, 2017 may The following summarizes the options outstanding: Number of Options Weighted Average Exercise Price Warrant Remaining Contract Life (Yrs) Outstanding as at January 01, 2020 6,642,000 $ 0.13 2.26 Granted 450,000 $ 0.05 2.85 Forfeited (2,000 ) $ 0.23 - Outstanding as at March 31, 2020 7,090,000 $ 0.12 1.37 Granted - $ - (0.75 ) Expired (2,730,000 ) $ 0.20 Forfeited (120,000 ) $ (0.05 ) - Outstanding as at December 31, 2020 4,240,000 $ 0.07 1.08 Outstanding as at March 31, 2021 4,240,000 $ . 0.07 0.83 Options exercisable as at March 31, 2020 6,590,000 $ 0.13 Options exercisable as at December 31, 2020 4,127,500 $ 0.07 Options exercisable as at March 31, 2021 4,240,000 $ 0.07 The weighted average remaining contractual life for the stock options outstanding as at March 31, 2021 0.83 2020 1.37 2019 2.17 March 31, 2021 $0.05 $0.13 2020 $0.05 $0.23 2019 $0.07 $0.23 nil 2020 $0.0355, 2019 $0.0453 The pricing model assumes the weighted average risk free interest rates of Nil 2020 1.37%, 2019 2.19%, nil 2020 nil, 2019 nil nil 2020 123%, 2019 105% 0% 2020 0%, 2019 0% $0.08 2020 $0.07 2019 $0.20 $0.07 2020 $0.05, 2019 $0.07 0.83 2020 2.85 2019 2.85

Note 12 - Government Grants and

Note 12 - Government Grants and Susidies	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of government grants [text block]	12. GOVERNMENT GRANTS AND SUSIDIES Government Grants Included as a reduction of selling, general and administrative expenses are government grants of $55,000 2020 $55,000 $55,000 March 31, 2020 - $55,000 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% 2021 2020, not no

Note 13 - Financial Instruments

Note 13 - Financial Instruments	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of financial instruments [text block]	13. 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% $115,087 2020 $54,727 10% March 31, 2021 March 31, 2021 March 31, 2021 March 31, 2020 USD USD Cash 1,162,097 132,784 Accounts receivable 245,206 639,087 Accounts payable 28,442 45,794 (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 March 31, 2021, $1,672,465 $385,956 $104,590 $511,407. (iii) Credit risk Credit risk refers to the risk that one March 31, 2021, $330,956 2020 $973,127 12 1

Note 14 - Major Customer

Note 14 - Major Customer	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of major customers [text block]	14. MAJOR CUSTOMER The Company had sales to a major customer in the period ended in March 31, 2021 March 31, 2020, 18% 2020 27% 2019 28% March 31, 2021 84% 2020 94% 2019 86%

Note 15 - Capital Management

Note 15 - Capital Management	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of objectives, policies and processes for managing capital [text block]	15. CAPITAL MANAGEMENT The Company's primary objectives when managing capital are to (a) safeguard the Company's ability to develop, market, distribute and sell English language learning products, and (b) provide a sound capital structure for raising capital at a reasonable cost for the funding of ongoing development of its products and new growth initiatives. The Board of Directors does not The Company includes equity, comprised of issued share capital, warrants, share-based payments reserve and deficit, in the definition of capital. The Company is dependent on cash flow from co-publishing and distribution agreements and external financing to fund its activities. In order to carry out planned development of its products and pay for administrative costs, the Company will spend its existing working capital and raise additional amounts as needed. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. There has been no 2021.

Note 16 - Segmented Information

Note 16 - Segmented Information and Revenue	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of entity's operating segments [text block]	16. SEGMENTED INFORMATION AND REVENUE The Company operates two License of intellectual property: Lingo Learning is a print-based publisher of English language learning textbook programs in China. It earns significantly higher royalties from Licensing Sales compared to Finished Product Sales. Online and Offline Language Learning: ELL Technologies is a global web-based educational technology (“EdTech”) language learning, training, and assessment company. The Company provides the right to access to hosted software over a contract term without the customer taking possession of the software. The Company also provides offline licenses for the right to use perpetual language-learning. Transactions between operating segments and reporting segment are recorded at the exchange amount and eliminated upon consolidation. Segmented Information (Before Other Financial Items Below) March 31, 2021 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 240,769 $ 1,907,372 $ 33,818 $ 2,181,959 Segmented liabilities 375,781 101,011 104,615 581,407 Segmented revenue 122,250 26,830 - 149,080 Segmented direct costs 29,882 42,400 - 72,282 Segmented selling, general & administrative expense 50,986 93,101 124,236 268,323 Segmented other expense 218 24,300 901 25,419 Segmented profit (loss) (10,836 ) (130,524 ) (124,336 ) (265,697 ) March 31, 2020 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 483,281 $ 1,758,244 $ 67,547 $ 2,309,072 Segmented liabilities 368,896 625,325 144,634 1,138,855 Segmented revenue 71,051 26,073 - 91,124 Segmented direct costs 39,278 35,614 - 74,892 Segmented selling, general & administrative expense (603,902 ) 91,102 156,593 (356,207 ) Segmented other expense 897 28,319 144 29,360 Segmented profit (loss) 552,394 (128,961 ) (156,738 ) 266,695 March 31, 2019 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 166,183 $ 991,858 $ 50,322 $ 1,208,363 Segmented liabilities 326,088 176,976 447,846 950,910 Segmented revenue 80,503 31,461 - 111,964 Segmented direct costs 23,005 21,931 - 44,936 Segmented selling, general & administrative expense 58,525 99,964 118,515 277,003 Segmented other expense 2,843 8,948 179 11,970 Segmented loss (61,589 ) (99,383 ) (118,694 ) (279,666 ) Other Financial Items 2021 2020 2019 Online English Language Learning segmented income (loss) $ (10,833 ) $ 552,394 $ (61,589 ) Print-Based English Language Learning segmented income (loss) (130,522 ) (128,961 ) (99,383 ) Head office (124,336 ) (156,738 ) (118,694 ) Foreign exchange (149,933 ) (49,169 ) (2,867 ) Interest income (expense) (2,270 ) 20,954 (4,231 ) Share-based payment (1,780 ) (4,861 ) (27,758 ) Other comprehensive income (loss) 151,420 165,461 (14,377 ) Total Comprehensive Income (Loss) $ (268,257 ) $ 399,080 $ (328,899 ) Identifiable Non-Current Assets by Geographic Region 2021 2020 2019 Canada $ 18,451 $ 522,979 $ 48,585 China 497 538 604 $ 18,948 $ 523,518 $ 49,189 Revenue by Geographic Region 2021 2020 2019 Latin America $ 106,686 $ 58,296 $ 66,118 China 30,213 27,221 34,162 Other 12,181 11,607 11,684 $ 149,080 $ 97,124 $ 111,964

Note 17 - Supplemental Cash Flo

Note 17 - Supplemental Cash Flow Information	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of supplemental cash flow information [text block]	17. SUPPLEMENTAL CASH FLOW INFORMATION 2021 2020 2019 Income taxes and other taxes paid $ - $ 3,436 $ 7,560 Interest paid $ 2,270 $ 14,530 $ 2,955 Interest received $ - $ 35,485 $ -

Note 18 - Related Party Balance

Note 18 - Related Party Balances and Transactions	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of transactions between related parties [text block]	18. RELATED PARTY BALANCES AND TRANSACTIONS During the period, the Company had the following transactions with related parties, made in the normal course of operations, and accounted for at an amount of consideration established and agreed to by the Company and related parties. (a) The Company charged $3,700 2020 $5,100, 2019 $84,442 (b) During the period ended March 31, 2021, $1,200 (c) Key management compensation was $73,500 2020 $132,266 2019 $78,000 $nil 2020 $30,766

Note 19 - COVID-19

Note 19 - COVID-19	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of events after reporting period [text block]	19. COVID- 19 Since December 31, 2019, 19,” 19 may 19 19 The duration and impact of the COVID- 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

Note 5 - Accounts and Grants _2

Note 5 - Accounts and Grants Receivable (Tables)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Schedule of accounts and grants receivable [text block]	March 31, 2021 December 31, 2020 Trade receivable $ 330,956 $ 973,852 Government grants receivable (Note 14) 55,000 - $ 385,956 $ 973,852

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2020 $ 84,828 $ 33,180 $ 118,008 Effect of foreign exchange 1,083 - 1,083 Cost, March 31, 2020 $ 85,911 $ 33,180 $ 119,091 Additions 2,319 - 2,319 Effect of foreign exchange (1,278 ) - (1,278 ) Cost, December 31, 2020 $ 86,952 $ 33,180 $ 120,132 Additions 1,022 - - Disposal (33,384 ) - - Effect of foreign exchange (173 ) - - Cost, March 31, 2021 $ 54,417 $ 33,180 $ 117,236 Accumulated depreciation, January 1, 2020 $ 59,567 $ 23,226 $ 82,793 Charge for the period 1,322 2,133 3,455 Effect of foreign exchange 1,037 - 1,037 Accumulated depreciation, March 31, 2020 $ 61,926 $ 25,359 $ 87,285 Charge for the period 3,992 6,399 10,391 Effect of foreign exchange (1,229 ) - (1,229 ) Accumulated depreciation, December 31, 2020 $ 64,689 $ 31,758 $ 96,447 Charge for the period 1,083 1,422 2,505 Disposal (30,134 ) - (30,524 ) Effect of foreign exchange (169 ) - 221 Accumulated depreciation, March 31, 2021 $ 35,469 $ 33,180 $ 68,649 Net book value, January 1, 2020 $ 25,261 $ 9,954 $ 35,215 Net book value, March 31, 2020 $ 23,985 $ 7,821 $ 31,806 Net book value, December 31, 2020 $ 22,263 $ 1,422 $ 23,685 Net book value, March 31, 2021 $ 18,948 $ - $ 18,949

Note 7 - Right-of-use Asset a_2

Note 7 - Right-of-use Asset and Lease Obligation (Tables)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of maturity analysis of operating lease payments [text block]	Less than 1 year $ - Between 1 and 5 years - $ -
Disclosure of lease liabilities [text block]	Lease Obligation Lease obligation as of January 1, 2020 $ 574,762 Accretion on lease liability 11,178 Lease payment (29,399 ) Lease obligation at March 31, 2020 556,541 Accretion on lease liability 31,304 Lease payment (88,199 ) Adjustment from lease reassessment (480,046 ) Lease obligation at December 31, 2020 $ 19,600 Lease payment (19,600 ) Lease obligation at March 31, 2021 $ -
Disclosure of quantitative information about right-of-use assets [text block]	Office Lease Right-of-use assets at January 1, 2020 $ 514,181 Depreciation on right-of-use assets (22,469 ) Right-of-use assets at March 31, 2020 491,712 Adjustment from lease reassessment (480,047 ) Depreciation on right-of-use assets 5,123 Right-of-use assets at December 31, 2020 $ 16,788 Depreciation on right-of-use assets (16,788 ) Right-of-use assets at March 31, 2021 $ -

Note 8 - Contract Liabilities (

Note 8 - Contract Liabilities (Tables)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Explanation of significant changes in contract assets and contract liabilities [text block]	Balance, December 31, 2019 $ 192,958 Amounts invoices and revenue deferred as at March 31, 2020 37,569 Recognition of deferred revenue included in period (56,806 ) Balance, March 31, 2020 $ 173,721 Amounts invoices and revenue deferred as at December 31, 2020 229,658 Recognition of deferred revenue included in the adjusted balance at the beginning of the period (184,813 ) Balance, December 31, 2020 $ 218,566 Amounts invoices and revenue deferred as at March 31, 2021 135,523 Recognition of deferred revenue included in period (63,628 ) Balance, March 31, 2021 $ 290,460

Note 11 - Share-based Payments

Note 11 - Share-based Payments (Tables)	3 Months Ended
	Mar. 31, 2021
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 Warrant Remaining Contract Life (Yrs) Outstanding as at January 01, 2020 6,642,000 $ 0.13 2.26 Granted 450,000 $ 0.05 2.85 Forfeited (2,000 ) $ 0.23 - Outstanding as at March 31, 2020 7,090,000 $ 0.12 1.37 Granted - $ - (0.75 ) Expired (2,730,000 ) $ 0.20 Forfeited (120,000 ) $ (0.05 ) - Outstanding as at December 31, 2020 4,240,000 $ 0.07 1.08 Outstanding as at March 31, 2021 4,240,000 $ . 0.07 0.83 Options exercisable as at March 31, 2020 6,590,000 $ 0.13 Options exercisable as at December 31, 2020 4,127,500 $ 0.07 Options exercisable as at March 31, 2021 4,240,000 $ 0.07

Note 13 - Financial Instrumen_2

Note 13 - Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of detailed information about financial instruments [text block]	March 31, 2021 March 31, 2020 USD USD Cash 1,162,097 132,784 Accounts receivable 245,206 639,087 Accounts payable 28,442 45,794

Note 16 - Segmented Informati_2

Note 16 - Segmented Information and Revenue (Tables)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of operating segments [text block]	March 31, 2021 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 240,769 $ 1,907,372 $ 33,818 $ 2,181,959 Segmented liabilities 375,781 101,011 104,615 581,407 Segmented revenue 122,250 26,830 - 149,080 Segmented direct costs 29,882 42,400 - 72,282 Segmented selling, general & administrative expense 50,986 93,101 124,236 268,323 Segmented other expense 218 24,300 901 25,419 Segmented profit (loss) (10,836 ) (130,524 ) (124,336 ) (265,697 ) March 31, 2020 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 483,281 $ 1,758,244 $ 67,547 $ 2,309,072 Segmented liabilities 368,896 625,325 144,634 1,138,855 Segmented revenue 71,051 26,073 - 91,124 Segmented direct costs 39,278 35,614 - 74,892 Segmented selling, general & administrative expense (603,902 ) 91,102 156,593 (356,207 ) Segmented other expense 897 28,319 144 29,360 Segmented profit (loss) 552,394 (128,961 ) (156,738 ) 266,695 March 31, 2019 Online English Language Learning Print-Based English Language Learning Head Office Total Segmented assets $ 166,183 $ 991,858 $ 50,322 $ 1,208,363 Segmented liabilities 326,088 176,976 447,846 950,910 Segmented revenue 80,503 31,461 - 111,964 Segmented direct costs 23,005 21,931 - 44,936 Segmented selling, general & administrative expense 58,525 99,964 118,515 277,003 Segmented other expense 2,843 8,948 179 11,970 Segmented loss (61,589 ) (99,383 ) (118,694 ) (279,666 ) Other Financial Items 2021 2020 2019 Online English Language Learning segmented income (loss) $ (10,833 ) $ 552,394 $ (61,589 ) Print-Based English Language Learning segmented income (loss) (130,522 ) (128,961 ) (99,383 ) Head office (124,336 ) (156,738 ) (118,694 ) Foreign exchange (149,933 ) (49,169 ) (2,867 ) Interest income (expense) (2,270 ) 20,954 (4,231 ) Share-based payment (1,780 ) (4,861 ) (27,758 ) Other comprehensive income (loss) 151,420 165,461 (14,377 ) Total Comprehensive Income (Loss) $ (268,257 ) $ 399,080 $ (328,899 )
Disclosure of geographical areas [text block]	2021 2020 2019 Canada $ 18,451 $ 522,979 $ 48,585 China 497 538 604 $ 18,948 $ 523,518 $ 49,189 2021 2020 2019 Latin America $ 106,686 $ 58,296 $ 66,118 China 30,213 27,221 34,162 Other 12,181 11,607 11,684 $ 149,080 $ 97,124 $ 111,964

Note 17 - Supplemental Cash F_2

Note 17 - Supplemental Cash Flow Information (Tables)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Disclosure of supplemental cash flows schedule [text block]	2021 2020 2019 Income taxes and other taxes paid $ - $ 3,436 $ 7,560 Interest paid $ 2,270 $ 14,530 $ 2,955 Interest received $ - $ 35,485 $ -

Note 1 - Corporate Information

Note 1 - Corporate Information (Details Textual)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Number of reportable segments	2

Note 5 - Accounts and Grants _3

Note 5 - Accounts and Grants Receivable (Details Textual) - CAD ($)	Mar. 31, 2021	Mar. 31, 2020
Later than one month [member]
Statement Line Items [Line Items]
Trade receivables	$ 168,137	$ 889,129

Note 5 - Accounts and Grants _4

Note 5 - Accounts and Grants Receivable - Schedule of Receivables (Details) - CAD ($)	Mar. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Trade receivable	$ 330,956	$ 973,852
Government grants receivable (Note 14)	55,000
Current Trade and Grants Receivable	$ 385,956	$ 973,852

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment - Schedule of Property and Equipment (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Statement Line Items [Line Items]
Cost, balance	$ 23,685	$ 35,215	$ 31,806
Cost, balance	18,949	31,806	23,685
Computer and office equipment [member]
Statement Line Items [Line Items]
Cost, balance	22,263	25,261	23,985
Cost, balance	18,948	23,985	22,263
Leasehold improvements [member]
Statement Line Items [Line Items]
Cost, balance	1,422	9,954	7,821
Cost, balance		7,821	1,422
Gross carrying amount [member]
Statement Line Items [Line Items]
Cost, balance	120,132	118,008	119,091
Effect of foreign exchange		1,083	(1,278)
Additions			2,319
Effect of foreign exchange		1,083	(1,278)
Disposal
Cost, balance	117,236	119,091	120,132
Disposal
Gross carrying amount [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Cost, balance	86,952	84,828	85,911
Effect of foreign exchange	(173)	1,083	(1,278)
Additions	1,022		2,319
Effect of foreign exchange	(173)	1,083	(1,278)
Disposal	(33,384)
Cost, balance	54,417	85,911	86,952
Disposal	33,384
Gross carrying amount [member] | Leasehold improvements [member]
Statement Line Items [Line Items]
Cost, balance	33,180	33,180	33,180
Effect of foreign exchange
Additions
Effect of foreign exchange
Disposal
Cost, balance	33,180	33,180	33,180
Disposal
Accumulated depreciation, amortisation and impairment [member]
Statement Line Items [Line Items]
Effect of foreign exchange	221	1,037	(1,229)
Effect of foreign exchange	221	1,037	(1,229)
Disposal	30,524
Accumulated depreciation	96,447	82,793	87,285
Charge for the period	2,505	3,455	10,391
Disposal	(30,524)
Accumulated depreciation	68,649	87,285	96,447
Accumulated depreciation, amortisation and impairment [member] | Computer and office equipment [member]
Statement Line Items [Line Items]
Effect of foreign exchange	(169)	1,037	(1,229)
Effect of foreign exchange	(169)	1,037	(1,229)
Disposal	30,134
Accumulated depreciation	64,689	59,567	61,926
Charge for the period	1,083	1,322	3,992
Disposal	(30,134)
Accumulated depreciation	35,469	61,926	64,689
Accumulated depreciation, amortisation and impairment [member] | Leasehold improvements [member]
Statement Line Items [Line Items]
Effect of foreign exchange
Effect of foreign exchange
Disposal
Accumulated depreciation	31,758	23,226	25,359
Charge for the period	1,422	2,133	6,399
Disposal
Accumulated depreciation	$ 33,180	$ 25,359	$ 31,758

Note 7 - Right-of-use Asset a_3

Note 7 - Right-of-use Asset and Lease Obligation (Details Textual)	3 Months Ended
	Mar. 31, 2021CAD ($)
Statement Line Items [Line Items]
Operating lease, term (Year)	5 years
Operating lease, renewal term (Year)	5 years
Lease expense	$ 3,603

Note 7 - Right-of-use Asset a_4

Note 7 - Right-of-use Asset and Lease Obligation - Non-cancellable Lease Rentals Payable (Details)	Mar. 31, 2021CAD ($)
Not later than one year [member]
Statement Line Items [Line Items]
Non-cancellable lease rentals
Later than one year and not 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 - Lease Obligation (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Statement Line Items [Line Items]
Lease obligation	$ 19,600	$ 574,762	$ 556,541
Accretion on lease liability		11,178	31,304
Lease payment	(19,600)	(29,399)	(88,199)
Lease obligation		$ 556,541	19,600
Adjustment from lease reassessment			$ (480,046)

Note 7 - Right-of-use Asset a_6

Note 7 - Right-of-use Asset and Lease Obligation - Right-of-use Assets (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Statement Line Items [Line Items]
Right-of-use assets	$ 16,788
Right-of-use assets			$ 16,788
Gross carrying amount [member]
Statement Line Items [Line Items]
Right-of-use assets	16,788	$ 514,181	491,712
Depreciation on right-of-use assets	(16,788)	(22,469)	(5,123)
Adjustment from lease reassessment			(480,047)
Depreciation on right-of-use assets	16,788	22,469	5,123
Right-of-use assets		$ 491,712	$ 16,788

Note 8 - Contract Liabilities -

Note 8 - Contract Liabilities - Changes in Contract Liability (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Statement Line Items [Line Items]
Balance	$ 218,566	$ 192,958	$ 173,721
Amounts invoices and revenue deferred	135,523	37,569	229,658
Recognition of deferred revenue included in period	(63,628)	(56,806)	(184,813)
Balance	$ 290,460	$ 173,721	$ 218,566

Note 9 - Loans Payable (Details

Note 9 - Loans Payable (Details Textual) - CAD ($) xbrli-pure in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Apr. 15, 2020
Statement Line Items [Line Items]
Proceeds from borrowings			$ 166,612
CEBA loan [member]
Statement Line Items [Line Items]
Proceeds from borrowings	100,000
Borrowings, interest rate				0.00%
Adjustments for loan forgiveness	$ 30,000

Note 10 - Share Capital (Detail

Note 10 - Share Capital (Details Textual) $ / shares in Thousands	Mar. 31, 2021$ / 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 11 - Share-based Payment_2

Note 11 - Share-based Payments (Details Textual)	3 Months Ended			9 Months Ended	12 Months Ended
	Mar. 31, 2021CAD ($)$ / shares	Mar. 31, 2020CAD ($)$ / shares	Mar. 31, 2019CAD ($)$ / shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017shares
Statement Line Items [Line Items]
Option life, share options granted	0.83	2.85	2.85
Weighted average remaining contractual life of outstanding share options (Year)	302 days	1 year 135 days	2 years 62 days	1 year 29 days	2 years 94 days
Risk free interest rate, share options granted	0.00%	1.37%	2.19%
Expected dividend, share options granted | $	$ 0	$ 0	$ 0
Expected volatility, share options granted		123.00%	105.00%
Forfeiture rate, share options granted	0.00%	0.00%	0.00%
Weighted average share price, share options granted (in CAD per share)	$ 0.08	$ 0.07	$ 0.20
Exercise price, share options granted (in CAD per share)	0.07	$ 0.05	$ 0.07
Management, employees, directors and consultants [member]
Statement Line Items [Line Items]
Weighted average fair value at measurement date, share options granted | $		$ 0.0355	$ 0.0453
Top of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options (in CAD per share)	0.13	$ 0.23	$ 0.23
Bottom of range [member]
Statement Line Items [Line Items]
Exercise price of outstanding share options (in CAD per share)	$ 0.05	$ 0.05	$ 0.07
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
Share reservation limitations, maximum percentage of allowed reserved shares						5.00%
The 2017 Stock Option Plan [member] | Top of range [member]
Statement Line Items [Line Items]
Option life, share options granted						10

Note 11 - Share-based Payment_3

Note 11 - Share-based Payments - Options Outstanding (Details)	3 Months Ended			9 Months Ended	12 Months Ended
	Mar. 31, 2021$ / shares	Mar. 31, 2020$ / shares	Mar. 31, 2019	Dec. 31, 2020$ / shares	Dec. 31, 2019$ / shares
Statement Line Items [Line Items]
Balance, number of options	4,240,000	6,642,000		7,090,000
Outstanding, weighted average exercise price (in CAD per share)	$ 0.07	$ 0.13		$ 0.12
Balance, weighted average remaining contract life (Year)	302 days	1 year 135 days	2 years 62 days	1 year 29 days	2 years 94 days
Granted, number of options		450,000
Granted, weighted average exercise price (in CAD per share)		$ 0.05		$ 0.05
Granted, weighted average remaining contract life (Year)		2 years 310 days		274 days
Forfeited, number of options		(2,000)		(120,000)
Forfeited, weighted average exercise price (in CAD per share)		$ 0.23
Expired, number of options				(2,730,000)
Expired, weighted average exercise price (in CAD per share)				$ 0.20
Forfeited, weighted average exercise price (in CAD per share)		$ (0.05)		$ (0.05)
Balance, number of options	4,240,000	7,090,000		4,240,000	6,642,000
Outstanding, weighted average exercise price (in CAD per share)		$ 0.12		$ 0.07	$ 0.13
Options exercisable	4,240,000	6,590,000		4,127,500
Options exercisable, per share (in CAD per share)	$ 0.07	$ 0.13		$ 0.07

Note 12 - Government Grants a_2

Note 12 - Government Grants and Susidies (Details Textual) - CAD ($)	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Statement Line Items [Line Items]
Government grants	$ 55,000		$ 55,000
Government grants receivable	$ 55,000	$ 55,000
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Minimum threshold for the revenue of a period of three years for a grant liability to occur	15.00%

Note 13 - Financial Instrumen_3

Note 13 - Financial Instruments (Details Textual) - CAD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Statement Line Items [Line Items]
Total cash and cash equivalents	$ 1,672,465	$ 697,984	$ 1,212,778	$ 442,489	$ 64,533	$ 233,843
Current Trade and Grants Receivable	385,956		973,852
Current prepayments and other receivable	104,590		168,932
Total current liabilities	511,407		$ 459,006
Currency risk [member]
Statement Line Items [Line Items]
Possible effect of 10% change in exchange rate regarding the USD to the net income (loss)	115,087	54,727
Total cash and cash equivalents	1,672,465
Current Trade and Grants Receivable	385,956
Current prepayments and other receivable	104,590
Total current liabilities	511,407
Liquidity risk [member]
Statement Line Items [Line Items]
Current Trade and Grants Receivable	$ 330,956	$ 973,127

Note 13 - Financial Instrumen_4

Note 13 - Financial Instruments - Denominated Monetary Assets and Liabilities (Details) - Currency risk [member] - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Financial liabilities at amortised cost, category [member] | Trade and other payables [member]
Statement Line Items [Line Items]
Financial liabilities	$ 28,442	$ 45,794
Financial assets at fair value through profit or loss, category [member] | Cash and cash equivalents [member]
Statement Line Items [Line Items]
Financial assets	1,162,097	132,784
Loans and receivables, category [member] | Trade receivables [member]
Statement Line Items [Line Items]
Financial assets	$ 245,206	$ 639,087

Note 14 - Major Customer (Detai

Note 14 - Major Customer (Details Textual) - People’s Republic of China government agency [member]	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Percentage of entity's revenue	18.00%	27.00%	28.00%
Percentage of entity's receivables	84.00%	94.00%	86.00%

Note 16 - Segmented Informati_3

Note 16 - Segmented Information and Revenue (Details Textual)	3 Months Ended
	Mar. 31, 2021
Statement Line Items [Line Items]
Number of reportable segments	2

Note 16 - Segmented Informati_4

Note 16 - Segmented Information and Revenue - Segment Earnings (Details) - CAD ($)	3 Months Ended			9 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2020
Statement Line Items [Line Items]
Segmented assets	$ 2,181,959			$ 2,396,035
Segmented revenue	149,080	$ 97,124	$ 111,964
Segmented selling, general & administrative expense	72,282	74,892	44,936
Segmented other expense	268,323	(356,207)	277,003
Segmented profit (loss)	(419,677)	233,619	(314,522)	876,760
Foreign exchange	(149,933)	(49,169)	(2,867)
Interest income (expense)	(2,270)	20,954	(4,231)
Share-based payment	(1,780)	(4,861)	(27,758)
Other comprehensive income (loss)	151,420	165,461	(14,377)	$ (198,231)
Total Comprehensive Income (Loss)	(268,257)	399,080	(328,899)
Online English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	240,769	483,281	166,183
Segmented liabilities	375,781	368,896	326,088
Segmented revenue		71,051	80,503
Segmented selling, general & administrative expense	50,986	39,278	23,005
Segmented other expense	218	(603,902)	58,525
Segmented profit (loss)	(10,836)	552,394	(61,589)
Segmented other expense		897	2,843
Segmented profit (loss)		552,394	(61,589)
Online English language learning segment [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue	122,250
Online English language learning segment [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue	29,882
Print-based English language learning segment [member]
Statement Line Items [Line Items]
Segmented assets	1,907,372	1,758,244	991,858
Segmented liabilities	101,011	625,325	176,976
Segmented revenue		26,073	31,461
Segmented selling, general & administrative expense	93,101	35,614	21,931
Segmented other expense	24,300	91,102	99,964
Segmented profit (loss)	(130,524)	(128,961)	(99,383)
Segmented other expense		28,319	8,948
Segmented profit (loss)		(128,961)	(99,383)
Print-based English language learning segment [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue	26,830
Print-based English language learning segment [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue	42,400
Head office [member]
Statement Line Items [Line Items]
Segmented assets	33,818	67,547	50,322
Segmented liabilities	104,615	144,634	447,846
Segmented revenue
Segmented selling, general & administrative expense	124,236
Segmented other expense	901	156,593	118,515
Segmented profit (loss)	(124,336)	(156,738)	(118,694)
Segmented other expense		144	179
Segmented profit (loss)		(156,738)	(118,694)
Head office [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue
Head office [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue
Total operating segments [member]
Statement Line Items [Line Items]
Segmented assets	2,181,959	2,309,072	1,208,363
Segmented liabilities	581,407	1,138,855	950,910
Segmented revenue		91,124	111,964
Segmented selling, general & administrative expense	268,323	74,892	44,936
Segmented other expense	25,419	(356,207)	277,003
Segmented profit (loss)	(265,697)
Segmented other expense		29,360	11,970
Segmented profit (loss)		$ 266,695	$ (279,666)
Total operating segments [member] | Online [member]
Statement Line Items [Line Items]
Segmented revenue	149,080
Total operating segments [member] | Royalty [member]
Statement Line Items [Line Items]
Segmented revenue	$ 72,282

Note 16 - Segmented Informati_5

Note 16 - Segmented Information and Revenue - Geographical Information (Details) - CAD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Identifiable non-current assets	$ 18,948	$ 523,518	$ 49,189
Segmented revenue	149,080	97,124	111,964
Country of domicile [member]
Statement Line Items [Line Items]
Identifiable non-current assets	18,451	522,979	48,585
Latin America [member]
Statement Line Items [Line Items]
Segmented revenue	106,686	58,296	66,118
CHINA
Statement Line Items [Line Items]
Identifiable non-current assets	497	538	604
Segmented revenue	30,213	27,221	34,162
Other [member]
Statement Line Items [Line Items]
Segmented revenue	$ 12,181	$ 11,607	$ 11,684

Note 17 - Supplemental Cash F_3

Note 17 - Supplemental Cash Flow Information - Schedule of Income Taxes and Interest Paid (Details) - CAD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2019
Statement Line Items [Line Items]
Income taxes and other taxes paid		$ 3,436	$ 7,560
Interest paid	2,270	14,530	2,955
Interest received		$ 35,485

Note 18 - Related Party Balan_2

Note 18 - Related Party Balances and Transactions (Details Textual)	3 Months Ended			9 Months Ended
	Mar. 31, 2021CAD ($)	Mar. 31, 2020CAD ($)	Mar. 31, 2019CAD ($)	Dec. 31, 2020
Statement Line Items [Line Items]
Key management personnel compensation	$ 73,500	$ 132,266	$ 78,000
Number of share options granted in share-based payment arrangement		450,000
Corporations controlled by directors and officers of the entity [member]
Statement Line Items [Line Items]
Amounts receivable, related party transactions	3,700	$ 5,100	$ 84,442
Independent directors [member]
Statement Line Items [Line Items]
Payments for director fees	$ 1,200
Key management personnel of entity or parent [member]
Statement Line Items [Line Items]
Number of share options granted in share-based payment arrangement	0	30,766