RepliCel Life Sciences (REPCF) 20-F 17 May 21 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - shares	12 Months Ended
	Dec. 31, 2020	Apr. 28, 2021
Document and Entity Information [Abstract]
Entity Registrant Name	REPLICEL LIFE SCIENCES INC.
Entity Central Index Key	0001205059
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		36,035,109
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Interactive Data Current	Yes
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 34,363	$ 23,929
Guaranteed investment certificate	17,250	28,750
Sales taxes recoverable	28,243	16,524
Prepaid expenses and deposits	70,460	128,670
Contract asset	35,374	35,374
Total current assets	185,690	233,247
Non-current assets
Contract Asset	230,847	266,221
Equipment	4,425	5,999
Total assets	420,962	505,467
Current liabilities
Accounts payable and accrued liabilities	1,320,220	747,582
Contract liability	353,735	353,735
Preference shares	517,773	449,287
Promissory note	47,299
Total current liabilities	2,239,027	1,550,604
Non-current liabilities
CEBA loan payable	28,727
Deferred government grant income	11,273
Put liability	894,617	718,531
Contract liability	2,308,484	2,662,219
Total liabilities	5,482,128	4,931,354
Shareholders' deficiency
Common shares	28,471,140	27,529,531
Contributed surplus	4,626,021	4,622,624
Accumulated deficit	(38,158,327)	(36,578,042)
Total shareholders' deficiency	(5,061,166)	(4,425,887)
Total liabilities and shareholders' deficiency	$ 420,962	$ 505,467

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue
Licensing fees	$ 353,735	$ 353,735	$ 167,661
Expenses
Research and development	819,403	2,196,364	709,260
General and administrative	884,704	1,084,212	2,155,809
Loss before other items	(1,350,372)	(2,926,841)	(2,697,408)
Other items:
Accretion on preference shares	(68,486)	(33,289)
Accretion on put liability	(176,085)	(141,427)	(56,678)
Foreign exchange loss	(8,605)	(9,997)	(29,817)
Gain on debt settlement	800	107,395
Government grant income	22,105
Interest income	358		37
Net and comprehensive loss	$ (1,580,285)	$ (3,004,159)	$ (2,783,866)
Basic and diluted loss per share (in dollars per share)	$ (0.06)	$ (0.12)	$ (0.13)
Weighted average shares outstanding (in shares)	26,961,067	24,107,122	21,853,646

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Operating activities
Net loss	$ (1,580,285)	$ (3,004,159)	$ (2,783,866)
Add items not involving cash:
Accretion and accrued dividends	68,486	33,289
Amortization of contract asset	35,374	35,374	16,766
Accretion of put liability	176,085	141,427	56,678
Government assistance	(31,273)
Revenue from contract liability	(353,735)	(353,735)	(167,661)
Depreciation	1,574	2,168	2,998
Gain on debt settlement	(800)	(107,395)
Stock-based compensation	3,397	26,275	326,367
Changes in non-cash working capital balances:
Sales taxes recoverable	(11,719)	32,980	(962)
Prepaid expenses and deposits	58,210	382,071	(221,515)
Contract asset			(353,735)
Accounts payable and accrued liabilities	858,207	29,865	111,618
Contract liability			3,537,350
Deferred government grant	11,273
Net cash used in operating activities	(765,206)	(2,781,840)	524,038
Investing activities
Redemption (Purchase) of guaranteed investment certificate	11,500	(28,750)
Net cash provided by investing activities	11,500	(28,750)
Financing activities
CEBA loan	60,000
Gross proceeds on issuance of common shares	656,840		974,404
Issuance of preference shares net of issuance costs		415,998
Put liability			520,426
Promissory note issued	47,299
Finder's fee			(97,440)
Net cash provided by financing activities	764,139	415,998	1,397,390
Increase (Decrease) in cash and cash equivalents during the year	10,434	(2,394,592)	1,921,428
Cash and cash equivalents, beginning of the year	23,929	2,418,521	497,093
Cash and cash equivalents, end of the year	$ 34,363	$ 23,929	$ 2,418,521

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficiency) - CAD ($)	Common Stock [Member]	Contributed Surplus [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Dec. 31, 2017	$ 26,182,073	$ 4,287,947	$ (30,790,017)	$ (319,997)
Beginning Balance (Shares) at Dec. 31, 2017	21,442,629
Net loss for the year			(2,783,866)	(2,783,866)
Common shares issued	$ 974,404			974,404
Common shares issued (Shares)	1,785,967
Share issuance costs	$ (79,476)	(17,965)		(97,441)
Stock-based compensation		326,367		326,367
Ending Balance at Dec. 31, 2018	$ 27,077,001	4,596,349	(33,573,883)	(1,900,533)
Ending Balance (Shares) at Dec. 31, 2018	23,228,596
Net loss for the year			(3,004,159)	(3,004,159)
Common shares issued	$ 257,187			257,187
Common shares issued (Shares)	735,904
Common shares issued 2	$ 195,343			195,343
Common shares issued 2 (Shares)	751,318
Stock-based compensation		26,275		26,275
Ending Balance at Dec. 31, 2019	$ 27,529,531	4,622,624	(36,578,042)	(4,425,887)
Ending Balance (Shares) at Dec. 31, 2019	24,715,818
Net loss for the year			(1,580,285)	(1,580,285)
Common shares issued	$ 656,840			656,840
Common shares issued (Shares)	3,649,110
Common shares issued 2	$ 256,769			256,769
Common shares issued 2 (Shares)	1,426,491
Common shares issued 3	$ 28,000			28,000
Common shares issued 3 (Shares)	160,000
Stock-based compensation		3,397		3,397
Ending Balance at Dec. 31, 2020	$ 28,471,140	$ 4,626,021	$ (38,158,327)	$ (5,061,166)
Ending Balance (Shares) at Dec. 31, 2020	29,951,419

Corporate Information

Corporate Information	12 Months Ended
	Dec. 31, 2020
Disclosure Of Detailed Information About Corporate Information [Abstract]
Corporate Information [Text Block]	1. Corporate Information RepliCel Life Sciences Inc. (the "Company" or "RepliCel") was incorporated under the Ontario Business Corporations Act RepliCel is a regenerative medicine company focused on developing autologous cell therapies that treat functional cellular deficits including chronic tendon injuries, androgenetic alopecia and skin aging. The address of the Company's corporate office and principal place of business is Suite 900 - 570 Granville Street, Vancouver, BC, V6C 3P1.

Basis of Presentation

Basis of Presentation	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about Basis of Presentation [Abstract]
Basis of Presentation [Text Block]	2. Basis of Presentation These consolidated financial statements for the year‐ended December 31, 2020 have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"). The consolidated financial statements for the years ended December 31, 2020, 2019 and 2018 were authorized for issue by the Board of Directors on April 30, 2021. Subsidiaries are entities controlled by RepliCel. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions are eliminated in preparing the consolidated financial statements. The accompanying consolidated financial statements include the account of RepliCel Life Sciences Inc. and its wholly-owned subsidiary, Trichoscience Innovations Inc. ("Trichoscience"). The consolidated financial statements are presented in Canadian dollars, which is also the Company's functional currency, unless otherwise indicated. The preparation of consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The areas involving a higher degree of judgment of complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 3. a) Continuance of Operations These consolidated financial statements have been prepared on a going concern basis, which assumes that the Company will continue to realize its assets and discharge its obligations and commitments in the normal course of operations. At December 31, 2020, the Company is in the research stage, has accumulated losses of $38,158,327 since its inception and expects to incur further losses in the development of its business. The Company incurred a consolidated net loss of $1,580,285 during the year ended December 31, 2020. The Company will require additional funding to continue its research and development activities which may not be available, or available on acceptable terms. This will result in material uncertainties which casts substantial doubt about the Company's ability to continue as a going concern. The Company's ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has a plan in place to address this concern and intends to obtain additional funds by equity financing to the extent there is a shortfall from operations. While the Company is continuing its best efforts to achieve the above plans, there is no assurance that any such activity will generate funds for operations. See Note 20 -Events after the Reporting Date. If the going concern assumptions were not appropriate for these consolidated financial statements, then adjustments would be necessary to the carrying value of assets and liabilities, the reported net loss and the financial position classifications used.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about Critical Accounting Estimates and Judgements [Abstract]
Critical Accounting Estimates and Judgements [Text Block]	3. Critical Accounting Estimates and Judgements RepliCel makes estimates and assumptions about the future that affect the reported amounts of assets and liabilities. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The effect of a change in an accounting estimate is recognized prospectively by including it in comprehensive income in the period of the change, if the change affects that period only, or in the period of the change and future periods, if the change affects both. Information about critical judgments in applying accounting policies that have the most significant risk of causing material adjustment to the amounts reported in these financial statements are discussed below: Share Based Payments The Company measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. Estimating fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determining the most appropriate inputs to the valuation model including the expected life of the share option, volatility and dividend yield and making assumptions about them. The assumptions and models used for estimating the fair value for share-based payment transactions are disclosed in Note 12(d). Revenue Recognition The Company applies the five-step model to contracts when it is probable that the Company will collect the consideration that it is entitled to in exchange for the goods and services transferred to the customer. For collaborative arrangements that fall within the scope of IFRS 15, the Company applies the revenue recognition model to part or all of the arrangement, when deemed appropriate. At contract inception, the Company assesses the goods or services promised within each contract that falls under the scope of IFRS 15, to identify distinct performance obligations. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when or as the performance obligation is satisfied. Significant judgment is involved in determining whether the transaction price allocated to the license fee should be recognized over the collaboration period or at the inception of the contract and the time period over which revenue is to be recognized. To determine the price of Licensing and Collaboration Agreement (See Note 8 - Licensing and Collaboration Agreement - YOFOTO (China) Health Industry Co. Ltd.), the Company has to make a judgment and estimates in assessing the value assigned to the put options and of the warrants as attached to the placement (see Note 8 and 12 (b) v)). Preference Shares Replicel makes estimates on the issuance of preference shares which are compound instruments that consist of both an equity and a liability component. Management is required to make estimates to determine the fair value of the components of the preference share issuance at the date that it is issued. The Company also needs to make estimates on the effective interest on preference shares to calculate amounts payable on redemption and inclusive of dividends. Put Liability Replicel made estimates on the issuance of the put liability disclosed in Note 8. The put liability is a financial liability recorded initially at the present value of the potential exercise price of the put. Management is required to make an estimate to determine the effective interest rate to appropriately discount the potential exercise price over the term of the put liability to its fair value at issuance. Income Taxes Significant judgment is required in determining the provision for income taxes. There are many transactions and calculations undertaken during the ordinary course of business for which the ultimate tax determination is uncertain. The Company recognizes liabilities and contingencies for anticipated tax audit issues based on the Company's current understanding of the tax law. For matters where it is probable that an adjustment will be made, the Company records its best estimate of the tax liability including the related interest and penalties in the current tax provision. Management believes they have adequately provided for the probable outcome of these matters; however, the final outcome may result in a materially different outcome than the amount included in the tax liabilities. In addition, the Company will recognize deferred tax assets relating to tax losses carried forward to the extent there are sufficient taxable temporary differences relating to the same taxation authority and the same taxable entity against which the unused tax losses can be utilized. However, utilization of the tax losses also depends on the ability of the taxable entity to satisfy certain tests at the time the losses are recouped.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies [Text Block]	4. Summary of Significant Accounting Policies The accounting policies set out below have been applied consistently to all years presented in these consolidated financial statements. a) Cash and cash equivalents Cash and cash equivalents include cash on hand with financial institutions and other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and subject to an insignificant risk of change in value. b) Guaranteed investment certificate Guaranteed investment certificate, bearing interest at 2.2%, matured on January 13, 2021 and was subsequently reinvested c) Equipment Recognition and Measurement On initial recognition, equipment is valued at cost, being the purchase price and directly attributable cost of acquisition or construction required to bring the asset to the location and condition necessary to be capable of operating in the manner intended by the Company, including appropriate borrowing costs and the estimated present value of any future unavoidable costs of dismantling and removing items. The corresponding liability is recognized within provisions. Equipment is subsequently measured at cost less accumulated depreciation, less any accumulated impairment losses. When parts of an item of equipment have different useful lives, they are accounted for as separate items (major components) of equipment. Gains and Losses Gains and losses on disposal of an item of equipment are determined by comparing the proceeds from disposal with the carrying amount, and are recognized net within other income in profit or loss. Depreciation Depreciation and amortization rates applicable to each category of equipment on a declining basis are as follows: Furniture and equipment 20% Computer equipment 30% Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate. d) Impairment of Non-Financial Assets Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amounts, which is the higher of value in use and fair value less costs to sell, the asset is written down accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the asset's cash-generating unit, which is the lowest group of assets in which the asset belongs for which there are separately identifiable cash inflows that are largely independent of the cash inflows from other assets. The Company has one cash-generating unit for which impairment testing is assessed. An impairment loss is charged to the profit or loss, except to the extent it reverses gains previously recognized in other comprehensive loss/income. e) Revenue IFRS 15 - Revenue from Contracts with Customers applies to all contracts with customers, except for contracts that are within the scope of other standards, such as leases, insurance, collaboration arrangements and financial instruments. In accordance with IFRS 15, the Company recognizes revenue when the Company's customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expect to receive in exchange for those goods or services. At contract inception, the Company assesses the goods or services promised within each contract that falls under the scope of IFRS 15, to identify distinct performance obligations. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when or as the performance obligation is satisfied. For collaborative arrangements that fall within the scope of IFRS 15, the Company applies the revenue recognition model to part or all of the arrangement, when deemed appropriate. In 2018, the Company entered into a license and collaboration agreement that falls within the scope of IFRS 15. Promised deliverables within this agreement may include grants of licenses, or options to obtain licenses, to our intellectual property, and participation on joint research and/or development committees. The terms of these agreements typically include one or more of the following types of payments to the Company: Licenses of intellectual property including platform technology access: Milestone payments: At the end of each subsequent reporting period, the Company re-evaluates the probability of achievement of such development milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license, collaboration and other revenues and earnings in the period of adjustment. The process of successfully achieving the criteria for the milestone payments is highly uncertain. Consequently, there is a significant risk that the Company may not earn all of the milestone payments from each of its strategic partners. Research and development milestones in the Company's collaboration agreements may include some, but not necessarily all, of the following types of events: • initiation of Phase 2 clinical trials; and • achievement of certain other technical, scientific or development criteria. Regulatory milestone payments may include the following types of events: • filing of regulatory applications for marketing approval in the Licensed Territories; and • marketing approval in major markets in the Licensed Territories. Royalties and commercial milestones: If the expectation at contract inception is such that the period between payment by the licensee and the completion of related performance obligations will be one year or less, the Company assumes that the contract does not have a significant financing component. f) Basic and Diluted Loss per Share Basic loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding for the relevant period. Diluted earnings/loss per common share is computed by dividing the net income or loss applicable to common shares by the sum of the weighted average number of common shares issued and outstanding and all additional common shares that would have been outstanding, if potentially dilutive instruments were converted. The number of shares potentially issuable at December 31, 2020 that were not included in the computation of loss per share since their inclusion would have been anti-dilutive due to a loss in the periods presented. The total number of shares potentially issuable are 3,554,555 (2019: 5,623,184; 2018: 5,873,183) consisting of 1,730,000 (2019: 1,830,000; 2018: 2,080,000) outstanding stock options and 1,824,555 (2019: 3,793,183; 2018: 3,793,183) warrants. g) Income Taxes Income tax expense is comprised of current and deferred tax. Current and deferred tax are recognized in net income except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current year and any adjustment to income taxes payable in respect of previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year-end date. Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the consolidated statement of financial position differs from its tax base, except for differences arising on: the initial recognition of goodwill; the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit; and investments in subsidiaries and jointly controlled entities where the Company is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilised. The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the reporting date and are expected to apply when the deferred tax liabilities/(assets) are settled/(recovered). Deferred tax assets and liabilities are offset when the Company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either: the same taxable group company; or different group entities which intend either to settle current tax assets and liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered. h) Scientific research and development credit and government grants Scientific research and development credits are received on expenditure and are generally deducted in arriving at the carrying amount of the asset purchased. Grants relating to expenditure are recorded in other income when received. Government grants are assistance by government agencies in the form of transfers of resources to an entity in return for past or future compliance with certain conditions related to the operating activities of the entity. Grants from the government are recognized at the fair value where there is reasonable assurance that the grant will be received, and the Company will comply with all attached conditions. Government grants related to costs are deferred, if applicable, and recognized in profit or loss on a systematic basis in the periods in which the expenses are recognized. i) Foreign Currency Translation The financial statements are presented in Canadian dollars, which is also the functional currency. At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into Canadian dollars by the use of the exchange rate in effect at that date. At the year-end date, unsettled monetary assets and liabilities are translated into Canadian dollars by using the exchange rate in effect at the year-end date and the related translation differences are recognized in net income. Non-monetary assets and liabilities that are measured at historical cost are translated into Canadian dollars by using the exchange rate in effect at the date of the initial transaction and are not subsequently restated. Non-monetary assets and liabilities that are measured at fair value or a re-valued amount are translated into Canadian dollars by using the exchange rate in effect at the date the value is determined and the related translation differences are recognized in net income or other comprehensive loss consistent with where the gain or loss on the underlying non-monetary asset or liability has been recognized. j) Share-based Payments The Company has adopted a stock option plan as described in (Note 12(c)). In addition, certain of the Company's founders have entered into option agreements with consultants and employees of the Company. Employees (including senior executives) of the Company receive remuneration in the form of share-based payment transactions, whereby employees render services as consideration for equity instruments (equity-settled transactions). Equity-settled transactions The cost of equity-settled transactions is recognized, together with a corresponding increase in contributed surplus in equity, over the period in which the performance and/or service conditions are fulfilled. The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company's best estimate of the number of equity instruments that will ultimately vest. The income statement expense or credit for a period represents the movement in cumulative expense recognized as at the beginning and end of that period and is recognized as stock-based compensation expense (Note 12(e)). No expense is recognized for awards that do not ultimately vest, except for equity-settled transactions where vesting is conditional upon a market or non-vesting condition, which are treated as vesting irrespective of whether or not the market or non-vesting condition is satisfied, provided that all other performance and/or service conditions are satisfied. Where the terms of an equity-settled transaction award are modified, the minimum expense recognized is the expense as if the terms had not been modified, if the original terms of the award are met. An additional expense is recognized for any modification that increases the total fair value of the share-based payment transaction, or is otherwise beneficial to the employee as measured at the date of modification. Where an equity-settled award is cancelled, it is treated as if it vested on the date of cancellation, and any expense not yet recognized for the award is recognized immediately. This includes any award where non-vesting conditions within the control of either the entity or the employee are not met. However, if a new award is substituted for the cancelled award, and designated as a replacement award on the date that it is granted, the cancelled and new awards are treated as if they were a modification of the original award, as described in the previous paragraph. All cancellations of equity-settled transaction awards are treated equally. The dilutive effect of outstanding options is reflected as additional share dilution in the computation of diluted earnings per share. Cash-settled transactions The cost of cash-settled transactions is measured initially at fair value at the grant date using a binomial model. This fair value is expensed over the period until the vesting date with recognition of a corresponding liability. The liability is re-measured to fair value at each reporting date up to and including the settlement date, with changes in fair value recognized as employee benefits expense. k) Leases All leases are accounted for by recognizing a right-of-use asset in equipment and a lease liability except for leases of low value assets and leases with a duration of 12 months or less. There were no lease liabilities or right-of-use assets recognized as at December 31, 2020. Lease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless this is not readily determinable, in which case the Company's incremental borrowing rate on commencement of the lease is used. The Company determines its incremental borrowing rate as the rate of interest it would have to pay to borrow over a similar term, and with similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Variable lease payments are expensed in the period to which they relate. Further, lease terms are based on assumptions regarding extension terms that allow for operational flexibility and favorable future market conditions. Subsequent to initial measurement, lease liabilities increase as a result of interest at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortized on a straight-line basis over the remaining term of the lease or over the remaining economic life of the asset, whichever is shorter. l) Financial Instruments Non-Derivative Financial Assets The Company classifies its financial assets in the following categories: at fair value through profit or loss ("FVTPL"), at fair value through other comprehensive income ("FVTOCI") or at amortized cost. The classification depends on the purpose for which the financial assets are acquired. Management determines the classification of its financial assets at initial recognition. Measurement and classification of financial assets is dependent on the entity's business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets as Amortized costs Financial assets are derecognized when they mature or are sold, and subsequently all the risks and rewards of ownership have been transferred. Gains and losses on derecognition of financial assets classified as FVTPL or amortized cost are recognized in the income statement. Gains or losses on financial assets classified as FVTOCI remain within accumulated other comprehensive income. Cash and cash equivalents and guaranteed investment certificates are classified under financial assets measured at amortized cost. Financial Liabilities The Company measures all its financial liabilities as subsequently measured at amortized cost. Financial liabilities are recognized initially at fair value, net of transaction costs incurred and are subsequently measured at amortized cost. Any difference between the amounts originally received, net of transaction costs, and the redemption value is recognized in profit and loss over the period to maturity using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial liability and allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where applicable, a shorter period. Accounts payable and accrued liabilities, CEBA loan payable, promissory note, put liability and preference shares are classified as financial liabilities measured at amortized cost. The Company recognizes a put liability initially at an estimate of its fair value. The financial liability is measured at amortized cost and is accreted over the term of the put liability based on its effective interest rate. In terms of preference shares, the Company recognized initially at face value and as at December 31, 2020, recorded the accretion based on 5 years. No amount was bifurcated to the equity conversion option on initial recognition. The financial instrument is measured at amortized cost. Given the Company has an obligation to redeem the preference shares in 5 years at $0.74/share, the effective interest was accreted for the redemption amount and accrued cumulative dividends that will be settled in the future. Impairment of financial assets at amortized cost The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial adoption, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For other receivables, the Company applies the simplified approach to providing the expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on the financial assets carried at amortized cost are reversed in subsequent periods. If the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized. Given the nature and balances of the Company's receivables and the financial assets the Company has no material loss allowance as at December 31, 2020 and 2019. m) Share Capital Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset. The Company's common shares, share options and warrants not denominated in a foreign currency are classified as equity instruments. Incremental costs directly attributable to the issue of new shares, warrants, or options are shown in equity as a deduction, net of tax, from the proceeds. The Company's common shares are classified as equity instruments.

Accounting Standards, Amendment

Accounting Standards, Amendments and Interpretations	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about Accounting Standards, Amendments and Interpretations [Abstract]
Accounting Standards, Amendments and Interpretations [Text Block]	5. Accounting Standards, Amendments and Interpretations New Standards, Amendments and Interpretations Effective for the first time There were no new standards, interpretations and amendments effective from January 1, 2020 that had a material impact on these consolidated financial statements. New Standards, Amendments and Interpretations Not Yet Effective Certain pronouncements were issued by the IASB or the IFRS Interpretations Committee that are not mandatory until accounting periods beginning on or after January 1, 2021. They have not been early adopted in these consolidated financial statements, and are expected to affect the Company in the period of initial application. The Company intends to apply these standards from application date as indicated below: IAS 1 has been revised to i) clarify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period and align the wording in all affected paragraphs to refer to the "right" to defer settlement by at least 12 months and make explicit that only rights in place "at the end of the reporting period" should affect the classification of a liability; ii) clarify that classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability; and iii) make clear that settlement refers to the transfer to the counterparty of cash, equity instrument. The amendments are effective for the reporting periods beginning on or after January 1, 2023 and are to be applied retrospectively. The Company is currently evaluating the impact this standard is expected to have on its future consolidated financial statements. There are no other IFRS or IFRIC Interpretations that are not yet effective that would be expected to have a material impact on the Company.

Reverse Takeover Transaction an

Reverse Takeover Transaction and 583885 B.C. Ltd.	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about business combination [abstract]
Reverse Takeover Transaction and 583885 B.C. Ltd. [Text Block]	6. Reverse Takeover Transaction and 583885 B.C. Ltd. On December 22, 2010, RepliCel closed a Share Exchange Agreement with TrichoScience Innovations Inc. ("TrichoScience") whereby RepliCel acquired the issued and outstanding shares of TrichoScience. Concurrent with the reverse acquisition, RepliCel also acquired all of the issued and outstanding common shares of 583885 B.C. Ltd. ("583885") in exchange for 440,000 common shares of RepliCel. 583885 did not have any assets or liabilities at the date of acquisition and was a private company controlled by RepliCel's incoming Chief Executive Officer ("CEO"). 340,000 shares of RepliCel controlled by the Company's CEO were deposited with an escrow agent pursuant to the terms of an escrow agreement between RepliCel and the escrow agent. These shares are released upon satisfaction of certain performance conditions as set out in the escrow agreement and each release of shares from escrow will be considered a compensatory award. The compensatory award is recorded as an expense at the fair value of the consideration given based on the price of RepliCel's common shares on the acquisition date. This amount was determined to be US$5.00 per share, based on the price of the shares being offered in the private placement that closed concurrent with the share exchange to arm's length parties at a price of US$5.00. As at December 31, 2020, nil nil

Equipment

Equipment	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
Equipment [Text Block]	7. Equipment Furniture and Computer Total Cost: At December 31, 2019 $ 14,249 $ 41,751 $ 56,000 Additions — — — Disposals — — — At December 31, 2020 14,249 41,751 56,000 Depreciation: At December 31, 2019 11,996 38,005 50,001 Depreciation 451 1,123 1,574 At December 31, 2020 12,447 39,128 51,575 Net book value at December 31, 2020 $ 1,802 $ 2,623 $ 4,425 Furniture and Computer Total Cost: At December 31, 2018 $ 14,249 $ 41,751 $ 56,000 Additions — — — Disposals — — — At December 31, 2019 14,249 41,751 56,000 Depreciation: At December 31, 2018 11,433 36,400 47,833 Depreciation 563 1,605 2,168 At December 31, 2019 11,996 38,005 50,001 Net book value at December 31, 2019 $ 2,253 $ 3,746 $ 5,999

Licensing and Collaboration Agr

Licensing and Collaboration Agreement - YOFOTO (China) Health Industry Co. Ltd.	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about Licensing and Collaboration Agreement [Abstract]
Licensing and Collaboration Agreement - YOFOTO (China) Health Industry Co. Ltd. [Text Block]	8. Licensing and Collaboration Agreement - YOFOTO (China) Health Industry Co. Ltd. On July 10, 2018, the Company signed a definitive Licensing and Collaborative Agreement with YOFOTO (China) Health Industry Co. Ltd. ("YOFOTO") to commercialize three of RepliCel's programs in Greater China subject to certain Canadian and Chinese approvals (the "Transaction"). The Transaction represents an investment in RepliCel by YOFOTO with milestone payments, minimum program funding commitments, and sales royalties in exchange for an exclusive 15-year license to three of RepliCel products for Greater China (Mainland China, Hong Kong, Macau and Taiwan) (the “Territory”). As part of the transaction, YOFOTO invested CDN $5,090,005 in a private placement of RepliCel common shares at CDN $0.95 per share that included 20% warrant coverage with each warrant exercisable at CDN $0.95 per share for a period of two years. The warrants have not yet been exercised (Note 12). The transaction structure also included milestone payments (of up to CDN $4,750,000), sales royalties, and a commitment by YOFOTO to spend a minimum of CDN $7,000,000 on the RepliCel programs and associated cell processing manufacturing facility over the four year period commencing on July 10 , 2018 in Greater China pursuant to a License and Collaboration Agreement. The License and Collaboration Agreement contains a provision permitting YOFOTO to put up to 2/3 of the shares issued in YOFOTO's initial investment back to the Company under certain conditions until January, 2027. As part of the Transaction, the Company granted YOFOTO certain financing participation rights along with a board seat nomination. Upon YOFOTO meeting certain defined conditions, relevant Chinese patents, once issued in China, will be assigned to a YOFOTO-owned Canadian subsidiary, with detailed assignment reversion rights upon failure to meet defined targets. At the date of these financial statements, no such Chinese patents have been assigned to YOFOTO. On October 9, 2018, the $5,090,005 private placement was closed and the Company issued YOFOTO 5,357,900 RepliCel common shares which represented 19.9% of RepliCel's then-issued common shares. In association with the YOFOTO deal, the Company agreed to pay success fee of ten percent (10%) of any upfront fees received by the Company and consequently, a fee of $509,001 was paid in this respect. In addition, the Company will be paying a success fee of five percent (5%) of any milestone fees and royalty fees received by the Company as a result of this License Agreement. Contract Asset The finders/success fee paid in connection with the YOFOTO Licensing and Collaboration Agreement of $509,001 was incurred to secure the YOFOTO License and Collaboration Agreement as well as to close the related private placement. Consequently, the $509,001 finders/success fee was accounted for as a contract asset, a share issuance cost and a cost incurred in connection with the put obligation. The $509,001 fee was allocated between contract costs, share issuance costs and as an offset to the fair value of the related warrants and as an offset to the fair value of the put liability. The finders/success fee was allocated based on the relative fair values of these four items. The contract asset is being amortized over the same period of time that the Company recognizes the upfront license revenue. Contract liability The proceeds of $5,090,005 from the placement was allocated based on the fair values of: the common shares that were not subject to the put - $715,280 ($794,755 less costs of $79,476); the 1,071,580 warrants issued - $161,684 ($179,649 less costs of $17,965); and the put liability - $520,426 ($578,251 less costs of $57,825). The remaining $3,537,350 was allocated to Contract Liability to be recognized as License Fee revenue over a period of 10 years from the commencement date of the Agreement. Put liability Under the Agreement, YOFOTO has the right to put back all of the common shares acquired in the event that it is unable to complete human clinical trials for the licensed technologies for reasons that are outside of YOFOTO's controls on or before 8.5 years from the date of the Agreement. Although the put option can be exercised independently for each of the three licensed technologies at a rate of 1/3 per licensed technology (RCT-01, RCS-01 and RCI-02), the terms of the Agreement provide that only 2/3s of the shares can be put back to RepliCel under conditions that RepliCel does not control. As this represents an obligation to transfer cash under circumstances that are not within RepliCel's own control, the put option in connection with 2/3s of the shares issued under the Agreement is recognized as a liability. The Company has recorded a put liability based on management's estimate of its fair value. The fair value of this put liability was determined by calculating the present value of $3,393,337 repayable in 8.5 years discounted at 23%. $3,393,337 is 2/3s of the private placement proceeds that are subject to the put liability. After its initial recording at $520,426, the put liability will be recorded at amortized cost.

Preference shares

Preference shares	12 Months Ended
	Dec. 31, 2020
Disclosure Of Preference Shares [Abstract]
Preference shares [Text Block]	9. Preference shares On September 12, 2019, the Company announced that it had completed the first tranche of a private placement pursuant to which it issued 1,089,125 Class A Preference shares at a price of $0.40 per share for aggregate gross proceeds of $435,650. The finalized terms of the private placement were follows and carry certain rights and restrictions, which include: a fixed dividend rate which shall accrue on a daily basis (based on a 360 day year consisting of 12 30-day months) at a rate of seven (7%) per annum; the right of the Class A Shareholder to convert the paid up amount of each Class A Share, from time-to-time, into shares of the Company (each, a "Share") at any time prior to the date that is five (5) years from the date of issuance of the Class A Shares at a conversion price of $0.33; voting rights only on matters pertaining to Class A Shares until they are converted to common shares at which time all voting rights attach; and a first priority over all Shares or shares of any other class of the Company as to dividends and upon liquidation. Subject to the earlier conversion by Class A shareholders and compliance with applicable laws, the Company may, in its discretion at any time, prior to the date that is five (5) years from the date of issuance of the Class A Shares (the "Required Redemption Date") redeem all of the Class A Shares at a price (the "Redemption Price") of: (i) (ii) (iii) (iv) (v) On the Required Redemption Date, the Company must redeem all remaining outstanding Class A Shares at the Redemption Price, subject to compliance with applicable laws. The financial instrument is being measured at amortized cost. Given the Company has an obligation to redeem the preference shares in 5 years at $0.74/share, the effective interest was accreted for the redemption amount and accrued cumulative dividends that will be settled in the future. The Company paid $19,652 cash finder's fees to one finder. As at December 31, 2020, the Company had accrued dividends of $39,814 (2019: $9,318). See Note 20: Events after the Reporting Date.

Government grant

Government grant	12 Months Ended
	Dec. 31, 2020
Disclosure Of Government Grants [Abstract]
Government grant [Text Block]	10. Government grant Due to the global outbreak of the Novel Coronavirus ("COVID-19"), the federal government of Canada introduced the Canada Emergency Business Account ("CEBA"). CEBA provides an interest-free loan ("CEBA") of $60,000 to eligible businesses. The CEBA loan has an initial term that expires on December 31, 2022 throughout which the CEBA Loan remains interest free. Repayment of $40,000 by December 31, 2022 results in a $20,000 loan forgiveness. If the balance is not paid prior to December 31, 2022, the remaining balance will be converted to a 3 Pursuant to IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, the benefit of a government loan at below market rate is treated as a government grant and measured in accordance with IFRS 9, Financial Instruments. The benefit of below market rate shall be measured as the difference between the initial carrying value of the loan (being the present value of a similar loan at market rates) and the proceeds received. The Company has estimated the initial carrying value of the CEBA loan at $26,663 using a discount rate of 18% which was the estimated rate for a similar loan without the interest - free component. The difference of $13,378 will be accreted to the loan liability over the term of the CEBA Loan and offset to other income on the statement of loss and comprehensive loss. During the year ended December 31, 2020, total interest expense recognized for the CEBA loan amounted to $2,105 (December 31, 2019 - $Nil).

Promissory note

Promissory note	12 Months Ended
	Dec. 31, 2020
Disclosure Of Promissory Note [Abstract]
Promissory note [Text Block]	11. Promissory note On November 12, 2020, the Company borrowed a sum of $47,299 CAD ($37,149 USD) from an individual, bearing interest at a rate of 8% per annum, payable on demand for repayment of the principal amount. Subsequent to the year-ended December 31, 2020, this amount was settled by the issuance of common shares (see events after reporting date - shares for debt transaction). This individual is an employee at MainPointe Pharmaceuticals LLC

Share Capital

Share Capital	12 Months Ended
	Dec. 31, 2020
Disclosure Of Detailed Information About Share Capital [Abstract]
Share Capital [Text Block]	12. Share Capital a) Authorized: Unlimited common shares without par value Unlimited preferred shares without par value b) Issued and Outstanding: As at December 31, 2020, there were 33,523,307 common shares issued and outstanding. 1,785,967 common shares issued in connection with the Licensing and Collaboration agreement with YOFOTO (note 8) are subject to a put option and are therefore classified as a liability. During the year-ended December 31, 2020: i) Private Placement On July 15, 2020, the Company closed a private placement offering (the "Offering"), pursuant to which it sold an aggregate of 3,649,110 units (each, a "Unit"), at a price of $0.18 per Unit, for gross proceeds of $656,840. Each Unit consists of one common share of the Company (each, a "Share") and one-half of one share purchase share purchase warrant (each whole warrant, a "Warrant"). One Warrant entitles the holder thereof to purchase one additional Share of the Company at a price of $0.36 per Share for a period of three years from closing of the Offering, subject to an acceleration provision such that in the event that the Shares have a closing price on the TSX Venture Exchange (the "Exchange") of greater than $0.45 per Share for a period of 10 th The Company did not pay any finder's fees in connection with the Offering. ii) Shares for debt In August 2020, the company issued 1,426,491 common shares (each, a "Share") in settlement of $256,769 owing to various creditors (the "August Debt Settlement") after receipt of approval from the TSX Venture Exchange (the "Exchange"). The Shares were issued on August 18, 2020. The Shares are subject to a statutory hold period of four months and one day after closing of the August Debt Settlement. Of the $256,769 debt settlement, $204,769 was owed to directors or officers of the Company. In October 2020, the Company issued 160,000 common shares (each, a "Share") in settlement of $ 28,800 owing to a certain creditor (the "October debt settlement" after receipt of approval from the TSX Venture Exchange (the "Exchange"). The shares were issued on October 28, 2020. The shares are subject to a statutory hold period of four months and one day after the closing of the October Debt Settlement. The Company reported a gain on the October debt settlement in the amount of $800. During the year-ended December 31, 2019: iii) The Company announced on October 10, 2019 a debt settlement in the amount of $210,369 owed by the Company to certain creditors ("Creditors") by the issuance of 751,318 common shares (each, a "Share") of the Company at a price of $0.280 per Share. These Settlement Agreements were signed on September 11, 2019; however, the debt was not settled until October 10, 2019 when the transaction was approved by the TSX Venture Exchange. The securities were subject to a statutory hold period of four months and one day. The Company reported a gain on this debt settlement in the amount of $15,027. iv) The Company announced on January 17, 2019 a debt settlement in the amount of $349,555 owed by the Company to certain creditors ("Creditors") by the issuance of 735,904 common shares (each, a "Share") of the Company at a price of $0.475 per Share. These Settlement Agreements were signed on November 20, 2018; however, the debt was not settled until January 15, 2019 when the transaction was approved by the TSX Venture Exchange. The securities were subject to a statutory hold period of four months and one day. The Company reported a gain on this debt settlement in the amount of $92,368. During the year-ended December 31, 2018: v) In 2018, the Company signed the definitive agreement with YOFOTO to commercialize three of RepliCel's programs in Greater China (the "Transaction"). The Transaction represents an investment in RepliCel by YOFOTO along with milestone payments, minimum program funding commitments, and sales royalties in exchange for an exclusive 15-year post-commercialization license to three of RepliCel products for Greater China (Mainland China, Hong Kong, Macau and Taiwan) (the "Territory"). As per Agreement, YOFOTO has up to 10 years to advance to pre-commercialization for 2 of the 3 products and for the third one, within 12 months of regulatory and commercial approvals. As part of the deal, YOFOTO agreed to invest CDN $5,090,005 (see note 8 - allocation of investment) in a private placement of RepliCel common shares at CDN $0.95 per share to include 20% warrant coverage with each warrant exercisable at CDN $0.95 per share for a period of two The deal structure also includes milestone payments (of up to CDN $4,750,000), sales royalties, and a commitment by YOFOTO to spend a minimum of CDN $7,000,000 on the RepliCel programs and associated cell processing manufacturing facility over the next five years in Greater China pursuant to a License and Collaboration Agreement. The License and Collaboration Agreement contains a provision permitting YOFOTO to put up to 2/3 of the shares issued in YOFOTO's initial investment back to the Company under certain conditions until July 2027. See Note 8 for the details of the Licensing and Collaboration Agreement between RepliCel and YOFOTO. c) Stock Option Plans: On May 21, 2014, the Company approved a Stock Option Plan whereby the Company may grant stock options to directors, officers, employees and consultants. The maximum number of shares reserved for issue under the plan cannot exceed 10% of the outstanding common shares of the Company as at the date of the grant. The stock options can be exercisable for a maximum of 10 years from the grant date and with various vesting terms. d) Fair value of Company Options Issued from January 1, 2018 to December 31, 2020 There were no stock options granted during the year ended December 31, 2020 and December 31, 2019. The Company granted 1,060,000 (on July 31, 2018) and 50,000 (on August 1, 2018) stock options to certain directors, officers, consultants and employees of the Company for the purchase of up to an aggregate of 1,110,000 common shares of the Company pursuant to the Company's Stock Option Plan. Each option granted to the Optionees is exercisable for a period of 5 years at an exercisable price of $0.43 per Share. 910,000 vested immediately and 200,000 options shall vest in equal amounts each calendar quarter over the next 24 months. The weighted-average grant date fair value of options granted was estimated using the following weighted average assumptions: 2020 2019 2018 Risk fee rate — — 2.19% Expected life (years) — — 5 Volatility — — 104% Expected Dividend $— $— $— Expected forfeiture rate 0% 0% 0% Exercise price $— $— $0.43 Grant date fair value $— $— $0.33 Options Issued to Employees The fair value at grant date is determined using a Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant date and expected price volatility of the underlying share, the expected dividend yield, the expected forfeiture rate and the risk free interest rate for the term of the option. Options Issued to Non-Employees Options issued to non-employees, are measured based on the fair value of the goods or services received, at the date of receiving those goods or services. If the fair value of the goods or services received cannot be estimated reliably, the options are measured by determining the fair value of the options granted, using a valuation model. e) Stock-based Compensation The Company recognized a fair value of $3,397 (2019: $26,275; 2018: $326,367), as stock based compensation expense for stock options granted under the Company's Stock Option Plan for the years ended December 31, 2020, 2019 and 2018. A summary of the status of the stock options outstanding under the Company Stock Option Plan for the years ended December 31, 2020, 2019 and 2018 are as follows: Number of Options Weighted Average Outstanding, January 1, 2020 1,830,000 $ 0.51 Cancelled (100,000 ) 0.52 Outstanding, December 31, 2020 1,730,000 0.51 Exercisable, December 31, 2020 1,730,000 $ 0.51 Number of Options Weighted Average Outstanding, January 1, 2019 2,080,000 $ 0.79 Cancelled (250,000 ) 0.91 Outstanding, December 31, 2019 1,830,000 0.51 Exercisable, December 31, 2019 1,755,000 $ 0.54 Outstanding, January 1, 2018 1,400,000 $ 2.04 Granted 1,110,000 0.43 Cancelled (430,000 ) 0.69 Outstanding, December 31, 2018 2,080,000 $ 0.79 Exercisable, December 31, 2018 1,905,000 $ 0.82 As at December 31, 2020, the range of exercise prices for options outstanding under the Company Stock Option Plan is $0.43 - $8.50 and the weighted average remaining contractual life for stock options under the Company Stock Option Plan is 2 years. The remaining unrecognized stock-based compensation as of December 31, 2020 was $ Nil f) Warrants The number of warrants outstanding at December 31, 2020 and 2019, each exercisable into one common share, is as follows: Warrants Weighted Expiry Date July 15, 2020 1,824,555 $0.36 July 15, 2023 Outstanding, December 31, 2020 1,824,555 $ 0.36 Warrants Outstanding Weighted Average Outstanding, December 31, 2017 12,748,898 $ 1.50 Issued 1,071,580 0.95 Expired (10,027,294 ) 0.83 Outstanding, December 31, 2018 3,793,184 $ 1.70 Expired — — Outstanding, December 31, 2019 3,793,184 $ 1.70 Expired (3,793,184 ) 1.70 Issued 1,824,555 0.36 Outstanding, December 31, 2020 1,824,555 $ 0.36 The weighted-average grant date fair value of warrants issued was estimated using the following weighted average assumptions: December 31, December 31, December 31, Risk fee rate — — 2.31% Expected life (years) — — 2 Volatility — — 104% Expected Dividend — — $— Expected forfeiture rate — — 0% Exercise price — — $0.95 Grant date fair value — — $0.95

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Related party transactions [abstract]
Related Party Transactions [Text Block]	13. Related Party Transactions Related party balances The following amounts due to related parties are included in accounts payable and accrued liabilities: December 31, 2020 December 31, 2019 Companies controlled by directors of the Company $ 72,070 $ 48,375 Directors or officers of the Company 191,335 58,927 $ 263,405 $ 107,302 These amounts are unsecured, non-interest bearing and have no fixed terms of repayment. On July 15, 2020, the Company closed a private placement offering (the "Offering"), pursuant to which it sold an aggregate of 3,649,110 units (each, a "Unit"), at a price of $0.18 per Unit, for gross proceeds of $656,840. A director of the Company participated by subscribing to 1,125,500 common shares for the sum of $202,590. In August 2020, the company issued 1,426,491 common shares (each, a "Share") in settlement of $256,769 owing to various creditors (the "Debt Settlement") after receipt of approval from the TSX Venture Exchange (the "Exchange"). The Shares were issued on August 18, 2020. The Shares are subject to a statutory hold period of four months and one day after closing of the Debt Settlement. Of the $256,769 debt settlement disclosed in note 12, $204,769 was owed to directors or officers of the Company. The Company incurred the following transactions with companies that are controlled by directors and/or officers of the Company. The transactions were measured at the amount agreed to by the parties. December 31, 2020 December 31, 2019 December 31, 2018 Research and development $ 48,358 $ 166,023 $ 125,000 General and administration — — 247,000 $ 48,358 $ 166,023 $ 372,000 Key management compensation Key management personnel are persons responsible for planning, directing and controlling the activities of an entity, and include executive directors, the Chief Executive Officer and the Chief Financial Officer. December 31, 2020 December 31, 2019 December 31, 2018 General and administrative - salaries and contracts $ 336,000 $ 336,000 $ 380,435 Directors' fees 71,250 70,500 54,750 Stock-based compensation 3,397 26,275 293,367 $ 410,647 $ 432,775 $ 728,552 Preference shares Three directors of the Company purchased 325,000 preference shares for $130,000 (Note 9) in total.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Major components of tax expense (income) [abstract]
Income Taxes [Text Block]	14. Income Taxes a) 2020 2019 2018 Canadian current tax expense $ — $ — $ — Foreign current tax expense — — — Deferred tax expense — — — Total — — — b) 2020 2019 2018 Net income (loss) for the year before taxes $ (1,580,285 ) $ (3,004,159 ) $ (2,783,866 ) Combined federal and provincial income tax rate 27.00% 27.00% 27.00 Expected income tax expense (recovery) (426,677 ) (811,000 ) (751,000 ) Increase (decrease) resulting from Non-deductible and others items (17,000 ) (48,000 ) 30,000 Change in unrecognized deferred tax assets 443,677 859,000 721,000 Income tax expense $ — $ — $ — c) 2020 2019 Deferred tax assets Non-capital losses $ 8,476,000 $ 7,970,000 Equipment and other 225,000 224,000 Temporary differences relating to intellectual property costs — — Foreign tax credit 412,000 412,000 Un-deducted SR&ED expenditure pool 412,000 412,000 Investment tax credit 196,000 196,000 Share issuance costs 85,000 149,000 Unrecognized deferred tax assets (9,806,000 ) (9,363,000 ) $ — $ — Deferred tax assets in respect of losses and other temporary differences are recognized when it is more likely than not, that they will be recovered against profits in future periods. No deferred tax asset has been recognized as this criteria has not been met. At December 31, 2020, the Company has Canadian non-capital losses totalling approximately $31,395,000 that expire beginning in 2026: Year of Expiry Amount 2026 6,000 2027 16,000 2028 533,000 2029 863,000 2031 1,664,000 2032 2,290,000 2033 39,000 2034 3,908,000 2035 4,356,000 2036 3,583,000 2037 6,062,000 2038 2,790,000 2039 3,407,000 2040 1,878,000 $ 31,395,000

Financial Instruments and Risk

Financial Instruments and Risk Management	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments and Risk Management [Text Block]	15. Financial Instruments and Risk Management As at December 31, 2020, the Company's financial instruments are comprised of cash and cash equivalent, accounts payable and accrued liabilities, CEBA loan payable, promissory note, put liability and preference shares. The fair values of cash and cash equivalents, accounts payable and accrued liabilities approximate their carrying value due to their short-term maturity. The Company is exposed through its operations to the following financial risks: • Currency risk; • Credit risk; • Liquidity risk; and • Interest rate risk. In common with all other businesses, the Company is exposed to risks that arise from its use of financial instruments. This note describes the Company's objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these financial statements. There have been no substantive changes in the Company’s exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this note. 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 has an exposure to Euros and US Dollars as certain expenditures and commitments are denominated in Euros and US Dollars and the Company is subject to fluctuations as a result of exchange rate variations to the extent that transactions are made in this currency. In addition, the Company holds an amount of cash in US dollars and is therefore exposed to exchange rate fluctuations on these cash balances. The Company does not hedge its foreign exchange risk. At December 31, 2020 the Company held US dollar cash balances of $13 (US$10) (December 31, 2019: $605 or US$466). A 1% increase/decrease in the US dollars foreign exchange rate would have an impact of ±$1 (US$1) on the cash balance held December 31, 2020. Credit risk is the risk of an unexpected loss if a customer or counterparty fails to meet its contractual obligations. The Company's credit risk is primarily attributable to its cash and cash equivalents. The Company limits exposure to credit risk by maintaining its cash and cash equivalent with large financial institutions. The Company's maximum exposure to credit risk is the carrying value of its financial assets. Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. As the Company’s cash and cash equivalent is currently held in an interest bearing bank account, management considers the interest rate risk to be limited. Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company manages liquidity risk through the management of its capital structure, more specifically, the issuance of new common shares, to ensure there is sufficient capital in order to meet short term business requirements, after taking into account the Company's holdings of cash and potential equity financing opportunities. The Company believes that these sources will be sufficient to cover the known short and long-term requirements at this time. There is no assurance that potential equity financing opportunities will be available to meet these obligations. The following table sets out the contractual maturities (representing undiscounted contractual cash-flows) of financial liabilities as at December 31, 2020: Years of Expiry Financial Instruments Amounts Within 1 year Accounts payable and accrued liabilities $ 1,359,449 Within 1 year Promissory note $ 47,299 Within 2 to 5 years CEBA loan payable $ 40,000 Within 2 to 5 years Preference shares $ 958,430 Greater than 5 years Put liability $ 3,393,337 Total $ 5,798,515 Contained within accounts payable and accrued liabilities is $358,507 of accrued liabilities at December 31, 2020 (2019: $186,220). There were no changes to the Company's fair value measurement levels during the year ended December 31, 2020 (2019: no change).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Disclosure of contingent liabilities [abstract]
Commitments and Contingencies [Text Block]	16. Commitments and Contingencies The Company has entered into a Collaboration and Technology Transfer Agreement with Shiseido Company Limited on July 9, 2013 who have alleged RepliCel breached obligations in the agreement, which may allegedly be terminal to future obligations pursuant to the agreement. The Company has vigorously denied the existence of such a breach and insists on the ongoing validity of the respective obligations on both parties pursuant to the agreement. No litigation or the triggering of other dispute mechanisms has been entered into by either party and the Company's management is actively seeking to continue discussions and/or negotiations. Management maintains the position that any data produced from clinical trials of the technology will, by agreement, be made available to the Company. From time to time the Company is subject to claims and lawsuits arising from the ordinary course of operations. In the opinion of management, the ultimate resolution of such pending legal proceedings will not have a material adverse effect on the Company's financial position.

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2020
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital Management [Text Block]	17. Capital Management The Company's objective when managing capital is to safeguard the Company's ability to continue as a going concern in order to pursue business opportunities. In order to facilitate the management of its capital requirements, the Company prepares periodic budgets that are updated as necessary. The Company manages its capital structure and makes adjustments to it to effectively support the Company's objectives. In order to continue advancing its technology and to pay for general administrative costs, the Company will use 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. The Company considers shareholders' equity, CEBA loan payable, promissory note, preference shares and working capital as components of its capital base. The Company can access or increase capital through the issuance of shares, and by sustaining cash reserves by reducing its capital and operational expenditure program. Management primarily funds the Company's expenditures by issuing share capital, rather than using capital sources that require fixed repayments of principal and/or interest. The Company is not subject to externally imposed capital requirements and does not have exposure to asset-backed commercial paper or similar products, with the exception of pooling and escrow shares which are subject to restrictions. The Company believes it will be able to raise additional equity capital as required, but recognizes the uncertainty attached thereto. The Company's investment policy is to hold cash in interest bearing bank accounts, which pay comparable interest rates to highly liquid short-term interest bearing investments with maturities of one year or less and which can be liquidated at any time without penalties. There has been no change in the Company's approach to capital management during the year-ended December 31, 2020.

Non-cash Transactions

Non-cash Transactions	12 Months Ended
	Dec. 31, 2020
Non cash Transactions [Abstract]
Non-cash Transactions [Text Block]	18. Non-cash Transactions Investing and financing activities that do not have a direct impact on current cash flows are excluded from the consolidated statements of cash flow. There were no non-cash transactions during the years ended December 31, 2020, 2019 and 2018. During 2020, the Company entered into debt settlement agreements whereby the aggregate amount of $284,769 owed by the Company to certain creditors were settled by the issuance of a total of 1,586,491 units. During 2019, the Company entered into debt settlement agreements whereby the aggregate amount of $559,924 owed by the company to certain creditors were settled by the issuance of a total of 1,487,222 units.

Segmental Reporting

Segmental Reporting	12 Months Ended
	Dec. 31, 2020
Disclosure of operating segments [abstract]
Segmental Reporting [Text Block]	19. Segmental Reporting The Company is organized into one business unit based on its cell replication technology and has one reportable operating segment.

Events after the Reporting Date

Events after the Reporting Date	12 Months Ended
	Dec. 31, 2020
Disclosure of non-adjusting events after reporting period [abstract]
Events after the Reporting Date [Text Block]	20. Events after the Reporting Date Term sheet for strategic investment and U.S. partnership On January 22, 2021, RepliCel signed three strategic agreements with MainPointe consisting of a Share Purchase Agreement, Distribution Agreement, and Royalty Agreement. The strategic investment of $2,700,000 under the Share Purchase Agreement from MainPointe will be spread over an 8-month period. Under the limited term distribution partnership for RepliCel's dermal injector and consumables (the “RepliCel Injector Product Line”) in the United States, MainPointe has agreed to pay all costs related to securing FDA approvals to launch the RepliCel Injector Product Line in the U.S. market. The Royalty Participation Agreement provides MainPointe the right to be paid a portion of RepliCel’s future royalty revenue stream earned from the sale of RCS-01, RCT-01, and RCH-01 products and any derivatives. A shareholder director of RepliCel is the Chief Technology Officer of MainPointe. Primary Deal Terms In consideration for an investment of $2,700,000 and the payment of all costs related to obtaining FDA approval for Company's dermal injector and consumables, RepliCel has agreed to issue MainPointe up to an aggregate of four (4) million common shares, a right to participate in RepliCel's royalty revenue stream up to a defined ceiling, and certain distribution rights of RepliCel Injector Product Line in the United States. The investment will be made as to $500,000 within five (5) days of receipt of conditional approval from the TSX Venture Exchange, $1,200,000 by February 15, 2021, $700,000 by April 21, 2021 and $300,000 by August 21, 2021. The common shares will be priced at the greater of $0.675 or the Discounted Market Price as such term is defined in the Policies of the TSX Venture Exchange. To the date of this report, the Company had received $1,699,963 towards the $2,400,000 due as at April 21, 2021. The Company issued 2,506,802 common shares under this agreement. The royalty right will be equal to (a) 5% of the amounts earned by and paid to the Company from the sale of any of its "NBDS Products" defined as its RCS-01 (NBDS Fibroblast Therapy - Treatment for Aging Skin), RCT-01 (NBDS Fibroblast Therapy - Treatment for Chronic Tendinosis), and any other product which is comprised of the non-bulbar dermal sheath cells patented by the Company, and (b) 20% of the amounts earned by and paid to the Company from the sale of any of its "DSC Products" defined as its RCH-01 (DSC Therapy for Treatment Androgenic Alopecia) and any other product which is comprised of the dermal sheath cup cells patented by the Company. In consideration for paying all expenses required to obtain regulatory approval for the RepliCel Injector Product Line, the exclusive distribution rights shall commence upon receipt of regulatory approval to launch the RepliCel Injector Product Line in the U.S. market for a period expiring on the earlier (a) four (4) years, or (ii) when MainPointe has earned USD $2,000,000 in gross income from the sale of the products in the RepliCel Injector Product Line. The Company will have the right, in its discretion, to buy out this exclusivity right for an amount equal to the net-present value of profit to be earned on USD $2,000,000 in gross income. Dividends - Preferred Shares / Shares for Debt On March 31, 2021, the Company has announced its intention to pay accrued dividends of $47,437 outstanding on the Class A Preferred Shares (the "Dividend Payment") in common shares (each, a "Share") of the Company at a price of $0.375 per Share. On April 19, 2021, the TSX Venture Exchange approved the settlement of $47,437 in accrued dividends via issuance of 126,492 common shares at the price of $0.375. Of the $47,437 accrued dividends, $14,156 were owed to certain directors of the Company.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about Significant Accounting Policies [Abstract]
Cash and cash equivalents [Policy Text Block]	a) Cash and cash equivalents Cash and cash equivalents include cash on hand with financial institutions and other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and subject to an insignificant risk of change in value.
Guaranteed investment certificate [Policy Text Block]	b) Guaranteed investment certificate Guaranteed investment certificate, bearing interest at 2.2%, matured on January 13, 2021 and was subsequently reinvested
Equipment [Policy Text Block]	c) Equipment Recognition and Measurement On initial recognition, equipment is valued at cost, being the purchase price and directly attributable cost of acquisition or construction required to bring the asset to the location and condition necessary to be capable of operating in the manner intended by the Company, including appropriate borrowing costs and the estimated present value of any future unavoidable costs of dismantling and removing items. The corresponding liability is recognized within provisions. Equipment is subsequently measured at cost less accumulated depreciation, less any accumulated impairment losses. When parts of an item of equipment have different useful lives, they are accounted for as separate items (major components) of equipment. Gains and Losses Gains and losses on disposal of an item of equipment are determined by comparing the proceeds from disposal with the carrying amount, and are recognized net within other income in profit or loss. Depreciation Depreciation and amortization rates applicable to each category of equipment on a declining basis are as follows: Furniture and equipment 20% Computer equipment 30% Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if appropriate.
Impairment of Non-Financial Assets [Policy Text Block]	d) Impairment of Non-Financial Assets Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amounts, which is the higher of value in use and fair value less costs to sell, the asset is written down accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the asset's cash-generating unit, which is the lowest group of assets in which the asset belongs for which there are separately identifiable cash inflows that are largely independent of the cash inflows from other assets. The Company has one cash-generating unit for which impairment testing is assessed. An impairment loss is charged to the profit or loss, except to the extent it reverses gains previously recognized in other comprehensive loss/income.
Revenue [Policy Text Block]	e) Revenue IFRS 15 - Revenue from Contracts with Customers applies to all contracts with customers, except for contracts that are within the scope of other standards, such as leases, insurance, collaboration arrangements and financial instruments. In accordance with IFRS 15, the Company recognizes revenue when the Company's customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expect to receive in exchange for those goods or services. At contract inception, the Company assesses the goods or services promised within each contract that falls under the scope of IFRS 15, to identify distinct performance obligations. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when or as the performance obligation is satisfied. For collaborative arrangements that fall within the scope of IFRS 15, the Company applies the revenue recognition model to part or all of the arrangement, when deemed appropriate. In 2018, the Company entered into a license and collaboration agreement that falls within the scope of IFRS 15. Promised deliverables within this agreement may include grants of licenses, or options to obtain licenses, to our intellectual property, and participation on joint research and/or development committees. The terms of these agreements typically include one or more of the following types of payments to the Company: Licenses of intellectual property including platform technology access: Milestone payments: At the end of each subsequent reporting period, the Company re-evaluates the probability of achievement of such development milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license, collaboration and other revenues and earnings in the period of adjustment. The process of successfully achieving the criteria for the milestone payments is highly uncertain. Consequently, there is a significant risk that the Company may not earn all of the milestone payments from each of its strategic partners. Research and development milestones in the Company's collaboration agreements may include some, but not necessarily all, of the following types of events: • initiation of Phase 2 clinical trials; and • achievement of certain other technical, scientific or development criteria. Regulatory milestone payments may include the following types of events: • filing of regulatory applications for marketing approval in the Licensed Territories; and • marketing approval in major markets in the Licensed Territories. Royalties and commercial milestones: If the expectation at contract inception is such that the period between payment by the licensee and the completion of related performance obligations will be one year or less, the Company assumes that the contract does not have a significant financing component.
Basic and Diluted Loss per Share [Policy Text Block]	f) Basic and Diluted Loss per Share Basic loss per share is calculated by dividing the net loss by the weighted average number of common shares outstanding for the relevant period. Diluted earnings/loss per common share is computed by dividing the net income or loss applicable to common shares by the sum of the weighted average number of common shares issued and outstanding and all additional common shares that would have been outstanding, if potentially dilutive instruments were converted. The number of shares potentially issuable at December 31, 2020 that were not included in the computation of loss per share since their inclusion would have been anti-dilutive due to a loss in the periods presented. The total number of shares potentially issuable are 3,554,555 (2019: 5,623,184; 2018: 5,873,183) consisting of 1,730,000 (2019: 1,830,000; 2018: 2,080,000) outstanding stock options and 1,824,555 (2019: 3,793,183; 2018: 3,793,183) warrants.
Income Taxes [Policy Text Block]	g) Income Taxes Income tax expense is comprised of current and deferred tax. Current and deferred tax are recognized in net income except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current year and any adjustment to income taxes payable in respect of previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year-end date. Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the consolidated statement of financial position differs from its tax base, except for differences arising on: the initial recognition of goodwill; the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit; and investments in subsidiaries and jointly controlled entities where the Company is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilised. The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the reporting date and are expected to apply when the deferred tax liabilities/(assets) are settled/(recovered). Deferred tax assets and liabilities are offset when the Company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either: the same taxable group company; or different group entities which intend either to settle current tax assets and liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered.
Scientific research and development credit [Policy Text Block]	h) Scientific research and development credit and government grants Scientific research and development credits are received on expenditure and are generally deducted in arriving at the carrying amount of the asset purchased. Grants relating to expenditure are recorded in other income when received. Government grants are assistance by government agencies in the form of transfers of resources to an entity in return for past or future compliance with certain conditions related to the operating activities of the entity. Grants from the government are recognized at the fair value where there is reasonable assurance that the grant will be received, and the Company will comply with all attached conditions. Government grants related to costs are deferred, if applicable, and recognized in profit or loss on a systematic basis in the periods in which the expenses are recognized.
Foreign Currency Translation [Policy Text Block]	i) Foreign Currency Translation The financial statements are presented in Canadian dollars, which is also the functional currency. At the transaction date, each asset, liability, revenue and expense denominated in a foreign currency is translated into Canadian dollars by the use of the exchange rate in effect at that date. At the year-end date, unsettled monetary assets and liabilities are translated into Canadian dollars by using the exchange rate in effect at the year-end date and the related translation differences are recognized in net income. Non-monetary assets and liabilities that are measured at historical cost are translated into Canadian dollars by using the exchange rate in effect at the date of the initial transaction and are not subsequently restated. Non-monetary assets and liabilities that are measured at fair value or a re-valued amount are translated into Canadian dollars by using the exchange rate in effect at the date the value is determined and the related translation differences are recognized in net income or other comprehensive loss consistent with where the gain or loss on the underlying non-monetary asset or liability has been recognized.
Share-based Payments [Policy Text Block]	j) Share-based Payments The Company has adopted a stock option plan as described in (Note 12(c)). In addition, certain of the Company's founders have entered into option agreements with consultants and employees of the Company. Employees (including senior executives) of the Company receive remuneration in the form of share-based payment transactions, whereby employees render services as consideration for equity instruments (equity-settled transactions). Equity-settled transactions The cost of equity-settled transactions is recognized, together with a corresponding increase in contributed surplus in equity, over the period in which the performance and/or service conditions are fulfilled. The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company's best estimate of the number of equity instruments that will ultimately vest. The income statement expense or credit for a period represents the movement in cumulative expense recognized as at the beginning and end of that period and is recognized as stock-based compensation expense (Note 12(e)). No expense is recognized for awards that do not ultimately vest, except for equity-settled transactions where vesting is conditional upon a market or non-vesting condition, which are treated as vesting irrespective of whether or not the market or non-vesting condition is satisfied, provided that all other performance and/or service conditions are satisfied. Where the terms of an equity-settled transaction award are modified, the minimum expense recognized is the expense as if the terms had not been modified, if the original terms of the award are met. An additional expense is recognized for any modification that increases the total fair value of the share-based payment transaction, or is otherwise beneficial to the employee as measured at the date of modification. Where an equity-settled award is cancelled, it is treated as if it vested on the date of cancellation, and any expense not yet recognized for the award is recognized immediately. This includes any award where non-vesting conditions within the control of either the entity or the employee are not met. However, if a new award is substituted for the cancelled award, and designated as a replacement award on the date that it is granted, the cancelled and new awards are treated as if they were a modification of the original award, as described in the previous paragraph. All cancellations of equity-settled transaction awards are treated equally. The dilutive effect of outstanding options is reflected as additional share dilution in the computation of diluted earnings per share. Cash-settled transactions The cost of cash-settled transactions is measured initially at fair value at the grant date using a binomial model. This fair value is expensed over the period until the vesting date with recognition of a corresponding liability. The liability is re-measured to fair value at each reporting date up to and including the settlement date, with changes in fair value recognized as employee benefits expense.
Leases [Policy Text Block]	k) Leases All leases are accounted for by recognizing a right-of-use asset in equipment and a lease liability except for leases of low value assets and leases with a duration of 12 months or less. There were no lease liabilities or right-of-use assets recognized as at December 31, 2020. Lease liabilities are measured at the present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless this is not readily determinable, in which case the Company's incremental borrowing rate on commencement of the lease is used. The Company determines its incremental borrowing rate as the rate of interest it would have to pay to borrow over a similar term, and with similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Variable lease payments are expensed in the period to which they relate. Further, lease terms are based on assumptions regarding extension terms that allow for operational flexibility and favorable future market conditions. Subsequent to initial measurement, lease liabilities increase as a result of interest at a constant rate on the balance outstanding and are reduced for lease payments made. Right-of-use assets are amortized on a straight-line basis over the remaining term of the lease or over the remaining economic life of the asset, whichever is shorter.
Financial Instruments [Policy Text Block]	l) Financial Instruments Non-Derivative Financial Assets The Company classifies its financial assets in the following categories: at fair value through profit or loss ("FVTPL"), at fair value through other comprehensive income ("FVTOCI") or at amortized cost. The classification depends on the purpose for which the financial assets are acquired. Management determines the classification of its financial assets at initial recognition. Measurement and classification of financial assets is dependent on the entity's business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Financial Assets at FVTPL Financial Assets at FVTOCI Financial Assets as Amortized costs Financial assets are derecognized when they mature or are sold, and subsequently all the risks and rewards of ownership have been transferred. Gains and losses on derecognition of financial assets classified as FVTPL or amortized cost are recognized in the income statement. Gains or losses on financial assets classified as FVTOCI remain within accumulated other comprehensive income. Cash and cash equivalents and guaranteed investment certificates are classified under financial assets measured at amortized cost. Financial Liabilities The Company measures all its financial liabilities as subsequently measured at amortized cost. Financial liabilities are recognized initially at fair value, net of transaction costs incurred and are subsequently measured at amortized cost. Any difference between the amounts originally received, net of transaction costs, and the redemption value is recognized in profit and loss over the period to maturity using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial liability and allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where applicable, a shorter period. Accounts payable and accrued liabilities, CEBA loan payable, promissory note, put liability and preference shares are classified as financial liabilities measured at amortized cost. The Company recognizes a put liability initially at an estimate of its fair value. The financial liability is measured at amortized cost and is accreted over the term of the put liability based on its effective interest rate. In terms of preference shares, the Company recognized initially at face value and as at December 31, 2020, recorded the accretion based on 5 years. No amount was bifurcated to the equity conversion option on initial recognition. The financial instrument is measured at amortized cost. Given the Company has an obligation to redeem the preference shares in 5 years at $0.74/share, the effective interest was accreted for the redemption amount and accrued cumulative dividends that will be settled in the future. Impairment of financial assets at amortized cost The Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting date, the loss allowance for the financial asset is measured at an amount equal to the lifetime expected credit losses if the credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset has not increased significantly since initial adoption, the loss allowance is measured for the financial asset at an amount equal to twelve month expected credit losses. For other receivables, the Company applies the simplified approach to providing the expected credit losses, which allows the use of a lifetime expected loss provision. Impairment losses on the financial assets carried at amortized cost are reversed in subsequent periods. If the amount of the loss decreases and the decrease can be objectively related to an event occurring after the impairment was recognized. Given the nature and balances of the Company's receivables and the financial assets the Company has no material loss allowance as at December 31, 2020 and 2019.
Share Capital [Policy Text Block]	m) Share Capital Equity instruments are contracts that give a residual interest in the net assets of the Company. Financial instruments issued by the Company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset. The Company's common shares, share options and warrants not denominated in a foreign currency are classified as equity instruments. Incremental costs directly attributable to the issue of new shares, warrants, or options are shown in equity as a deduction, net of tax, from the proceeds. The Company's common shares are classified as equity instruments.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about Significant Accounting Policies [Abstract]
Disclosure of detailed information about estimated useful life or depreciation rate [Table Text Block]	Furniture and equipment 20% Computer equipment 30%

Equipment (Tables)

Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [Table Text Block]	Furniture and Computer Total Cost: At December 31, 2019 $ 14,249 $ 41,751 $ 56,000 Additions — — — Disposals — — — At December 31, 2020 14,249 41,751 56,000 Depreciation: At December 31, 2019 11,996 38,005 50,001 Depreciation 451 1,123 1,574 At December 31, 2020 12,447 39,128 51,575 Net book value at December 31, 2020 $ 1,802 $ 2,623 $ 4,425 Furniture and Computer Total Cost: At December 31, 2018 $ 14,249 $ 41,751 $ 56,000 Additions — — — Disposals — — — At December 31, 2019 14,249 41,751 56,000 Depreciation: At December 31, 2018 11,433 36,400 47,833 Depreciation 563 1,605 2,168 At December 31, 2019 11,996 38,005 50,001 Net book value at December 31, 2019 $ 2,253 $ 3,746 $ 5,999

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Detailed Information About Share Capital [Abstract]
Disclosure of detailed information about options, valuation assumptions [Table Text Block]	2020 2019 2018 Risk fee rate — — 2.19% Expected life (years) — — 5 Volatility — — 104% Expected Dividend $— $— $— Expected forfeiture rate 0% 0% 0% Exercise price $— $— $0.43 Grant date fair value $— $— $0.33
Disclosure of number and weighted average exercise prices of share options [Table Text Block]	Number of Options Weighted Average Outstanding, January 1, 2020 1,830,000 $ 0.51 Cancelled (100,000 ) 0.52 Outstanding, December 31, 2020 1,730,000 0.51 Exercisable, December 31, 2020 1,730,000 $ 0.51 Number of Options Weighted Average Outstanding, January 1, 2019 2,080,000 $ 0.79 Cancelled (250,000 ) 0.91 Outstanding, December 31, 2019 1,830,000 0.51 Exercisable, December 31, 2019 1,755,000 $ 0.54 Outstanding, January 1, 2018 1,400,000 $ 2.04 Granted 1,110,000 0.43 Cancelled (430,000 ) 0.69 Outstanding, December 31, 2018 2,080,000 $ 0.79 Exercisable, December 31, 2018 1,905,000 $ 0.82
Disclosure of detailed information about warrants outstanding [Table Text Block]	Warrants Weighted Expiry Date July 15, 2020 1,824,555 $0.36 July 15, 2023 Outstanding, December 31, 2020 1,824,555 $ 0.36 Warrants Outstanding Weighted Average Outstanding, December 31, 2017 12,748,898 $ 1.50 Issued 1,071,580 0.95 Expired (10,027,294 ) 0.83 Outstanding, December 31, 2018 3,793,184 $ 1.70 Expired — — Outstanding, December 31, 2019 3,793,184 $ 1.70 Expired (3,793,184 ) 1.70 Issued 1,824,555 0.36 Outstanding, December 31, 2020 1,824,555 $ 0.36
Disclosure of detailed information about change in the fair value of warrants [Table Text Block]	December 31, December 31, December 31, Risk fee rate — — 2.31% Expected life (years) — — 2 Volatility — — 104% Expected Dividend — — $— Expected forfeiture rate — — 0% Exercise price — — $0.95 Grant date fair value — — $0.95

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2020
Related party transactions [abstract]
Disclosure of detailed information about trade and other payables [Table Text Block]	December 31, 2020 December 31, 2019 Companies controlled by directors of the Company $ 72,070 $ 48,375 Directors or officers of the Company 191,335 58,927 $ 263,405 $ 107,302
Disclosure of transactions between related parties [Table Text Block]	December 31, 2020 December 31, 2019 December 31, 2018 Research and development $ 48,358 $ 166,023 $ 125,000 General and administration — — 247,000 $ 48,358 $ 166,023 $ 372,000
Disclosure of information about key management personnel [Table Text Block]	December 31, 2020 December 31, 2019 December 31, 2018 General and administrative - salaries and contracts $ 336,000 $ 336,000 $ 380,435 Directors' fees 71,250 70,500 54,750 Stock-based compensation 3,397 26,275 293,367 $ 410,647 $ 432,775 $ 728,552

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Major components of tax expense (income) [abstract]
Disclosure of detailed information about tax expense [Table Text Block]	2020 2019 2018 Canadian current tax expense $ — $ — $ — Foreign current tax expense — — — Deferred tax expense — — — Total — — —
Disclosure of detailed information about effective income tax expense (recovery) [Table Text Block]	2020 2019 2018 Net income (loss) for the year before taxes $ (1,580,285 ) $ (3,004,159 ) $ (2,783,866 ) Combined federal and provincial income tax rate 27.00% 27.00% 27.00 Expected income tax expense (recovery) (426,677 ) (811,000 ) (751,000 ) Increase (decrease) resulting from Non-deductible and others items (17,000 ) (48,000 ) 30,000 Change in unrecognized deferred tax assets 443,677 859,000 721,000 Income tax expense $ — $ — $ —
Disclosure of deferred taxes [Table Text Block]	2020 2019 Deferred tax assets Non-capital losses $ 8,476,000 $ 7,970,000 Equipment and other 225,000 224,000 Temporary differences relating to intellectual property costs — — Foreign tax credit 412,000 412,000 Un-deducted SR&ED expenditure pool 412,000 412,000 Investment tax credit 196,000 196,000 Share issuance costs 85,000 149,000 Unrecognized deferred tax assets (9,806,000 ) (9,363,000 ) $ — $ —
Disclosure of detailed information about non-capital losses [Table Text Block]	Year of Expiry Amount 2026 6,000 2027 16,000 2028 533,000 2029 863,000 2031 1,664,000 2032 2,290,000 2033 39,000 2034 3,908,000 2035 4,356,000 2036 3,583,000 2037 6,062,000 2038 2,790,000 2039 3,407,000 2040 1,878,000 $ 31,395,000

Financial Instruments and Ris_2

Financial Instruments and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about contractual maturities of financial liabilities [Table Text Block]	Years of Expiry Financial Instruments Amounts Within 1 year Accounts payable and accrued liabilities $ 1,359,449 Within 1 year Promissory note $ 47,299 Within 2 to 5 years CEBA loan payable $ 40,000 Within 2 to 5 years Preference shares $ 958,430 Greater than 5 years Put liability $ 3,393,337 Total $ 5,798,515

Basis of Presentation (Narrativ

Basis of Presentation (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about Basis of Presentation [Abstract]
Accumulated deficit	$ 38,158,327	$ 36,578,042
Net loss	$ 1,580,285	$ 3,004,159	$ 2,783,866

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Securities Antidilutive [Line Items]
Guaranteed investment certificate, interest rate	2.20%
Number of shares potentially issuable are not included in the computation of loss per share	3,554,555	5,623,184	5,873,183
Employee Stock Options [Member]
Securities Antidilutive [Line Items]
Number of shares potentially issuable are not included in the computation of loss per share	1,730,000	1,830,000	2,080,000
Warrants [Member]
Securities Antidilutive [Line Items]
Number of shares potentially issuable are not included in the computation of loss per share	1,824,555	3,793,183	3,793,183
Preference Shares [Member]
Securities Antidilutive [Line Items]
Preference shares, redemption period	5 years
Redemption price per share	$ 0.74

Reverse Takeover Transaction _2

Reverse Takeover Transaction and 583885 B.C. Ltd. (Narrative) (Details) - $ / shares	1 Months Ended	12 Months Ended
	Dec. 22, 2010	Dec. 31, 2020	Dec. 31, 2019
583885 B.C. Ltd. [Member]
Disclosure of detailed information about business combination [line items]
Increase in number of shares outstanding, reverse acquisition	440,000
Shares deposited with escrow agent	340,000
Share price	$ 5
Common Stock [Member]
Disclosure of detailed information about business combination [line items]
Common shares held in escrow

Licensing and Collaboration A_2

Licensing and Collaboration Agreement - YOFOTO (China) Health Industry Co. Ltd. (Narrative) (Details) - YOFOTO (China) Health Industry Co. Ltd. [Member] - Definitive Licensing And Collaborative Agreement [Member] - Replicel [Member] - CAD ($)	Oct. 09, 2018	Jul. 10, 2018	Dec. 31, 2018
Licensing And Collaboration Agreement [Line Items]
Milestone payments		$ 4,750,000
Royalty expense		$ 7,000,000
Private Placement [Member]
Licensing And Collaboration Agreement [Line Items]
License period		15 years
Amount invested in private placement	$ 5,090,005	$ 5,090,005
Share price		$ 0.95
Percentage of warrant coverage		20.00%
Warrant exercise price		$ 0.95
Warrant exercisable period		2 years
Number of shares issued for licensing and collaboration agreement	5,357,900
Ownership description of shares	19.9%	over 19.9%
Percentage of success fee paid	10.00%
Upfront fees	$ 509,001
Period of license fees revenue recognized	10 years
Proceeds allocated to license fees revenue	$ 3,537,350
Percentage of success fee for milestone fees and royalty fees received	5.00%
Finder fees	$ 509,001
Finder fees for contract asset and share issuance cost	$ 509,001
Common shares put net			$ 715,280
Common shares put gross			794,755
Cost of common shares			$ 79,476
Number of warrants issued			1,071,580
Warrants net			$ 161,684
Warrants gross			179,649
Cost of warrants			17,965
Put liability net			520,426
Put liability gross			578,251
Cost of put liability			57,825
Fair value put liability repayable			$ 3,393,337
Repayable period			8 years 6 months
Discounted rate			23.00%
Amortized cost of put liability			$ 520,426

Preference shares (Narrative) (

Preference shares (Narrative) (Details) - CAD ($)	Sep. 12, 2019	Dec. 31, 2019	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Proceeds from issuance of preference shares		$ 415,998
Finders fees	$ 19,652
Accrued dividends		$ 9,318	$ 39,814
Class A Preference Shares [Member]
Disclosure of classes of share capital [line items]
Number of preference shares issued	1,089,125
Share price per share	$ 0.40
Proceeds from issuance of preference shares	$ 435,650
Fixed dividend rate	7.00%
Redemption period	5 years
Conversion price per share	$ 0.33
Redemption price per share	0.74
Class A Preference Shares [Member] | From date of issuance to first anniversary of issue Date [Member]
Disclosure of classes of share capital [line items]
Conversion price per share	0.468
Class A Preference Shares [Member] | From day after first anniversary of issue date to date of second anniversary [Member]
Disclosure of classes of share capital [line items]
Conversion price per share	0.536
Class A Preference Shares [Member] | From day after second anniversary of issue date to date of third anniversary [Member]
Disclosure of classes of share capital [line items]
Conversion price per share	0.604
Class A Preference Shares [Member] | From day after third anniversary of issue date to date of fourth anniversary [Member]
Disclosure of classes of share capital [line items]
Conversion price per share	0.672
Class A Preference Shares [Member] | From day after fourth anniversary of issue date to date of fifth anniversary [Member]
Disclosure of classes of share capital [line items]
Conversion price per share	$ 0.740

Government grant (Narrative) (D

Government grant (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Government Grants [Abstract]
Interest-free loan from Canada Emergency Business Account (CEBA)	$ 60,000
Description of loan forgiveness	Repayment of $40,000 by December 31, 2022 results in a $20,000 loan forgiveness.
Term of loan	3 years
Interest rate on loan	5.00%
Estimated initial carrying value of loan	$ 26,663
Discount rate on loan	18.00%
Loan liability	$ 13,378
Interest expense	$ 2,105	$ 0

Promissory note (Narrative) (De

Promissory note (Narrative) (Details)	Nov. 12, 2020CAD ($)	Nov. 12, 2020USD ($)
Disclosure Of Promissory Note [Abstract]
Promissory note	$ 47,299	$ 37,149
Promissory note interest rate percentage	8.00%	8.00%

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details)

Jul. 15, 2020CAD ($)$ / sharesshares

Oct. 10, 2019CAD ($)$ / sharesshares

Oct. 09, 2018CAD ($)shares

Aug. 01, 2018shares

Aug. 01, 2018$ / shares

Jul. 10, 2018CAD ($)$ / shares

Oct. 28, 2020CAD ($)shares

Aug. 18, 2020CAD ($)shares

Jan. 17, 2019CAD ($)$ / sharesshares

Jul. 31, 2018shares

Dec. 31, 2020CAD ($)$ / sharesshares

Dec. 31, 2019CAD ($)$ / shares

Dec. 31, 2018CAD ($)Shareshares$ / shares

Dec. 31, 2017$ / shares

Share capital [Line Items]

Number of shares issued | shares

33,523,307

Exercise price of warrants granted | $ / shares

$ 0.36

$ 0.95

Gain on debt settlement

$ 800

$ 107,395

Weighted average exercise price of share options granted | $ / shares

$ 0.43

Stock-based compensation

$ 3,397

$ 26,275

$ 326,367

Weighted average exercise price of share options outstanding | $ / shares

$ 0.51

$ 0.51

$ 0.79

$ 2.04

Finder's fee

$ 97,440

Number of share options granted | shares

1,110,000

Private Placement [Member]

Share capital [Line Items]

Number of units issued | shares

3,649,110

Units issued price per unit | $ / shares

$ 0.18

Gross proceeds from issuance of units

$ 656,840

Exercise price of warrants granted | $ / shares

$ 0.36

Minimum closing price of shares | $ / shares

$ 0.45

Number of consecutive trading days

10 days

YOFOTO (China) Health Industry Co. Ltd. [Member] | Definitive Licensing And Collaborative Agreement [Member] | Replicel [Member]

Share capital [Line Items]

Milestone payments

$ 4,750,000

Royalty expense

$ 7,000,000

YOFOTO (China) Health Industry Co. Ltd. [Member] | Private Placement [Member] | Definitive Licensing And Collaborative Agreement [Member] | Replicel [Member]

Share capital [Line Items]

Number of shares subject to put option | shares

1,785,967

Share price | $ / shares

$ 0.95

License period

15 years

Amount invested in private placement

$ 5,090,005

$ 5,090,005

Warrant exercise price | $ / shares

$ 0.95

Percentage of warrant coverage

20.00%

Warrant exercisable period

2 years

Ownership description of shares

19.9%

over 19.9%

Finder's fee

$ 97,441

Certain creditors ("Creditors") [Member] | Settlement Agreements [Member]

Share capital [Line Items]

Number of shares issued to creditors | shares

751,318

735,904

Amount of debt settlement

$ 210,369

$ 349,555

Share price | $ / shares

$ 0.280

$ 0.475

Gain on debt settlement

$ 15,027

$ 92,368

Directors or officers [Member] | Settlement Agreements [Member]

Share capital [Line Items]

Amount of debt settlement

$ 210,369

$ 277,719

Directors, officers, consultants and employees [Member]

Share capital [Line Items]

Number of share options granted | shares

50,000

1,060,000

August 2020 Debt Settlement [Member]

Share capital [Line Items]

Number of shares issued to creditors | shares

1,426,491

Amount of debt settlement

$ 256,769

August 2020 Debt Settlement [Member] | Directors or officers [Member]

Share capital [Line Items]

Amount of debt settlement

$ 204,769

October 2020 Debt Settlement [Member] | Certain creditors ("Creditors") [Member]

Share capital [Line Items]

Number of shares issued to creditors | shares

160,000

Amount of debt settlement

$ 28,800

Gain on debt settlement

$ 800

Stock Option Plan [Member]

Share capital [Line Items]

Description of stock option plan

On May 21, 2014, the Company approved a Stock Option Plan whereby the Company may grant stock options to directors, officers, employees and consultants. The maximum number of shares reserved for issue under the plan cannot exceed 10% of the outstanding common shares of the Company as at the date of the grant. The stock options can be exercisable for a maximum of 10 years from the grant date and with various vesting terms.

Contractual life of share options granted

5 years

Weighted average exercise price of share options granted | $ / shares

$ 0.43

Stock-based compensation

$ 3,397

$ 26,275

$ 326,367

Weighted average remaining contractual life of outstanding share options

2 years

Unrecognized stock based compensation

$ 3,409

$ 31,285

Stock Option Plan [Member] | Bottom of range [Member]

Share capital [Line Items]

Weighted average exercise price of share options outstanding | $ / shares

$ 0.43

Stock Option Plan [Member] | Top of range [Member]

Share capital [Line Items]

Weighted average exercise price of share options outstanding | $ / shares

$ 8.50

Vest immediately

Share capital [Line Items]

Number of share options vested | Share

910,000

Vest in equal amounts each calendar quarter over the next 24 months

Share capital [Line Items]

Number of share options vested | Share

200,000

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - CAD ($)	Jul. 15, 2020	Aug. 18, 2020	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Proceeds from issue of preference shares				$ 415,998
Accrued dividends			$ 39,814	9,318
Private Placement [Member]
Disclosure of classes of share capital [line items]
Number of units issued	3,649,110
Units issued price per unit	$ 0.18
Gross proceeds from issuance of units	$ 656,840
Director [Member]
Disclosure of classes of share capital [line items]
Number of common shares subscribed			1,125,500
Value of common shares subscribed			$ 202,590
August 2020 Debt Settlement [Member]
Disclosure of classes of share capital [line items]
Number of shares issued to creditors		1,426,491
Amount of debt settlement		$ 256,769
August 2020 Debt Settlement [Member] | Directors or officers [Member]
Disclosure of classes of share capital [line items]
Amount of debt settlement		$ 204,769
Preference Shares [Member] | Three Directors [Member]
Disclosure of classes of share capital [line items]
Number of preference shares issued			325,000
Proceeds from issue of preference shares			$ 130,000
Accrued dividends			$ 11,881	$ 2,781

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	Dec. 31, 2020CAD ($)
Disclosure Of Detailed Information About income tax [Abstract]
Non-capital losses	$ 31,395,000

Financial Instruments and Ris_3

Financial Instruments and Risk Management (Narrative) (Details)	Dec. 31, 2020CAD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019CAD ($)	Dec. 31, 2019USD ($)
Disclosure of detailed information about financial instruments [line items]
Cash on hand	$ 13	$ 10	$ 605	$ 466
Confidence interval	1.00%	1.00%
Value at risk	$ 1	$ 1
Accrued liabilities	$ 358,507		$ 186,220

Non-cash Transactions (Narrativ

Non-cash Transactions (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Non cash Transactions [Abstract]
Debt extinguishment, amount	$ 284,769	$ 559,924
Issuance of units for settlement of debt	1,586,491	1,487,222

Events after the Reporting Da_2

Events after the Reporting Date (Narrative) (Details) - CAD ($)	Nov. 10, 2020	Aug. 21, 2021	Apr. 21, 2021	Apr. 19, 2021	Mar. 31, 2021	Feb. 15, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of non-adjusting events after reporting period [line items]
Accrued dividends							$ 39,814	$ 9,318
Mainpointe [Member] | RepliCel Injector Product Line [Member]
Disclosure of non-adjusting events after reporting period [line items]
Investments	$ 2,700,000
Maximum number of shares issuable under agreement	4,000,000
Royalty description	The royalty right will be equal to (a) 5% of the amounts earned by and paid to the Company from the sale of any of its "NBDS Products" defined as its RCS-01 (NBDS Fibroblast Therapy - Treatment for Aging Skin), RCT-01 (NBDS Fibroblast Therapy - Treatment for Chronic Tendinosis), and any other product which is comprised of the non-bulbar dermal sheath cells patented by the Company, and (b) 20% of the amounts earned by and paid to the Company from the sale of any of its "DSC Products" defined as its RCH-01 (DSC Therapy for Treatment Androgenic Alopecia) and any other product which is comprised of the dermal sheath cup cells patented by the Company.
Gross income from sale of the product	$ 2,000,000
Net-present value of profit to be earned	$ 2,000,000
Number of shares issued	2,506,802
Equity issuance price per share	$ 0.675
Mainpointe [Member] | RepliCel Injector Product Line [Member] | Within five days of receipt of conditional approval from the TSX Venture Exchange [Member]
Disclosure of non-adjusting events after reporting period [line items]
Investments	$ 500,000
Events After Reporting Period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued				126,492
Equity issuance price per share				$ 0.375
Accrued dividends				47,437
Events After Reporting Period [Member] | Class A Preferred Shares [Member]
Disclosure of non-adjusting events after reporting period [line items]
Equity issuance price per share					$ 0.375
Accrued dividends					$ 47,437
Events After Reporting Period [Member] | Mainpointe [Member] | RepliCel Injector Product Line [Member]
Disclosure of non-adjusting events after reporting period [line items]
Investments		$ 300,000	$ 700,000			$ 1,200,000
Amount of investment received			1,699,963
Amount of investment due			$ 2,400,000
Events After Reporting Period [Member] | Certain directors [Member]
Disclosure of non-adjusting events after reporting period [line items]
Accrued dividends				$ 14,156

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Disclosure of detailed information about estimated useful life or depreciation rate (Details)	12 Months Ended
	Dec. 31, 2020
Furniture and Equipment [Member]
Statements Line Items
Depreciation and amortization rates	20.00%
Computer Equipment [Member]
Statements Line Items
Depreciation and amortization rates	30.00%

Equipment - Disclosure of detai

Equipment - Disclosure of detailed information about property, plant and equipment (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 5,999
Property, plant and equipment at end of period	4,425	$ 5,999
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	56,000	56,000
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	56,000	56,000
Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	50,001	47,833
Depreciation	1,574	2,168
Property, plant and equipment at end of period	51,575	50,001
Furniture and Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,253
Property, plant and equipment at end of period	1,802	2,253
Furniture and Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	14,249	14,249
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	14,249	14,249
Furniture and Equipment [Member] | Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	11,996	11,433
Depreciation	451	563
Property, plant and equipment at end of period	12,447	11,996
Computer Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	3,746
Property, plant and equipment at end of period	2,623	3,746
Computer Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	41,751	41,751
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	41,751	41,751
Computer Equipment [Member] | Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	38,005	36,400
Depreciation	1,123	1,605
Property, plant and equipment at end of period	$ 39,128	$ 38,005

Share Capital - Disclosure of d

Share Capital - Disclosure of detailed information about options, valuation assumptions (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)Year$ / shares	Dec. 31, 2019CAD ($)Year$ / shares	Dec. 31, 2018CAD ($)Year$ / shares
Disclosure Of Detailed Information About Share Capital [Abstract]
Risk fee rate	0.00%	0.00%	2.19%
Expected life (years) | Year	0	0	5
Volatility	0.00%	0.00%	104.00%
Expected Dividend | $	$ 0	$ 0	$ 0
Expected forfeiture rate	0.00%	0.00%	0.00%
Exercise price	$ 0	$ 0	$ 0.43
Grant date fair value	$ 0	$ 0	$ 0.33

Share Capital - Disclosure of n

Share Capital - Disclosure of number and weighted average exercise prices of share options (Details)	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares
Disclosure Of Detailed Information About Share Capital [Abstract]
Number of share options outstanding at beginning of period | shares	1,830,000	2,080,000	1,400,000
Weighted average exercise price of share options outstanding at beginning of period | $ / shares	$ 0.51	$ 0.79	$ 2.04
Number of share options granted | shares			1,110,000
Weighted average exercise price of share options granted | $ / shares			$ 0.43
Number of share options cancelled | shares	(100,000)	(250,000)	(430,000)
Weighted average exercise price of share options cancelled | $ / shares	$ 0.52	$ 0.91	$ 0.69
Number of share options outstanding at end of period | shares	1,730,000	1,830,000	2,080,000
Weighted average exercise price of share options outstanding at end of period | $ / shares	$ 0.51	$ 0.51	$ 0.79
Number of share options exercisable at end of period | shares	1,730,000	1,755,000	1,905,000
Weighted average exercise price of share options exercisable at end of period | $ / shares	$ 0.51	$ 0.54	$ 0.82

Share Capital - Disclosure of_2

Share Capital - Disclosure of detailed information about warrants outstanding (Details)	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares$ / shares
Share capital [Line Items]
Number of warrants outstanding in share-based payment arrangement | shares	1,824,555	3,793,184	3,793,184	12,748,898
Weighted average exercise price of warrants outstanding in share-based payment arrangement | $ / shares	$ 0.36	$ 1.70	$ 1.70	$ 1.50
July 15, 2020 [Member]
Share capital [Line Items]
Number of warrants outstanding in share-based payment arrangement | shares	1,824,555
Weighted average exercise price of warrants outstanding in share-based payment arrangement | $ / shares	$ 0.36

Share Capital - Disclosure of_3

Share Capital - Disclosure of detailed information about warrants, activity (Details)	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares
Disclosure Of Detailed Information About Share Capital [Abstract]
Number of warrants outstanding at beginning of period | shares	3,793,184	3,793,184	12,748,898
Weighted average exercise price of warrants outstanding at beginning of period | $ / shares	$ 1.70	$ 1.70	$ 1.50
Number of warrants expired | shares	(3,793,184)	0	(10,027,294)
Weighted average exercise price of warrants expired | $ / shares	$ 1.70	$ 0	$ 0.83
Number of warrants issued | shares	1,824,555		1,071,580
Weighted average exercise price of warrants issued | $ / shares	$ 0.36		$ 0.95
Number of warrants outstanding at end of period | shares	1,824,555	3,793,184	3,793,184
Weighted average exercise price of warrants outstanding at end of period | $ / shares	$ 0.36	$ 1.70	$ 1.70

Share Capital - Disclosure of_4

Share Capital - Disclosure of detailed information about warrants, valuation assumptions (Details)	12 Months Ended
	Dec. 31, 2020CAD ($)Year$ / shares	Dec. 31, 2018CAD ($)Year$ / shares	Dec. 31, 2017CAD ($)Year$ / shares
Disclosure Of Detailed Information About Share Capital [Abstract]
Risk fee rate	0.00%	0.00%	2.31%
Expected life (years) | Year	0	0	2
Volatility	0.00%	0.00%	104.00%
Expected Dividend | $	$ 0	$ 0	$ 0
Expected forfeiture rate	0.00%	0.00%	0.00%
Exercise price	$ 0	$ 0	$ 0.95
Grant date fair value	$ 0	$ 0	$ 0.95

Related Party Transactions - Di

Related Party Transactions - Disclosure of detailed information about trade and other payables (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [line items]
Payables to related parties	$ 263,405	$ 107,302
Companies controlled by directors of Company [Member]
Disclosure of transactions between related parties [line items]
Payables to related parties	72,070	48,375
Directors or officers of the Company [Member]
Disclosure of transactions between related parties [line items]
Payables to related parties	$ 191,335	$ 58,927

Related Party Transactions - _2

Related Party Transactions - Disclosure of transactions between related parties (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related party transactions [abstract]
Research and development	$ 48,358	$ 166,023	$ 125,000
General and administrative expense	0	0	247,000
Related party transactions	$ 48,358	$ 166,023	$ 372,000

Related Party Transactions - _3

Related Party Transactions - Disclosure of information about key management personnel (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related party transactions [abstract]
General and administrative - salaries and contracts	$ 336,000	$ 336,000	$ 380,435
Directors' fees	71,250	70,500	54,750
Stock-based compensation	3,397	26,275	293,367
Key management compensation	$ 410,647	$ 432,775	$ 728,552

Income Taxes - Disclosure of de

Income Taxes - Disclosure of detailed information about tax expense (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax expense	$ 0	$ 0	$ 0
Total	0	0	0
Canadian [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current tax expense	0	0	0
Foreign [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current tax expense	$ 0	$ 0	$ 0

Income Taxes - Disclosure of _2

Income Taxes - Disclosure of detailed information about effective income tax expense (recovery) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Major components of tax expense (income) [abstract]
Net income (loss) for the year before taxes	$ (1,580,285)	$ (3,004,159)	$ (2,783,866)
Combined federal and provincial income tax rate	27.00%	27.00%	27.00%
Expected income tax expense (recovery)	$ (426,677)	$ (811,000)	$ (751,000)
Increase (decrease) resulting from
Non-deductible and others items	(17,000)	(48,000)	(30,000)
Change in unrecognized deferred tax assets	443,677	859,000	721,000
Income tax expense	$ 0	$ 0	$ 0

Income Taxes - Disclosure of _3

Income Taxes - Disclosure of deferred taxes (Details) - CAD ($)	Dec. 31, 2020	Dec. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset (liability)	$ 0	$ 0
Non-capital losses [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	8,476,000	7,970,000
Equipment and other [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	225,000	224,000
Temporary differences relating to intellectual property costs [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	0	0
Foreign tax credit [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	412,000	412,000
Un-deducted SR&ED expenditure pool [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	412,000	412,000
Investment tax credit [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	196,000	196,000
Share issuance costs [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	85,000	149,000
Unrecognized deferred tax assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	$ (9,806,000)	$ (9,363,000)

Income Taxes - Disclosure of _4

Income Taxes - Disclosure of detailed information about non-capital losses (Details)	Dec. 31, 2020CAD ($)
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	$ 31,395,000
2026 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	6,000
2027 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	16,000
2028 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	533,000
2029 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	863,000
2031 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	1,664,000
2032 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	2,290,000
2033 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	39,000
2034 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	3,908,000
2035 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	4,356,000
2036 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	3,583,000
2037 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	6,062,000
2038 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	2,790,000
2039 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	3,407,000
2040 [Member]
Non Capital Losses By Year Of Expiry [Line Items]
Non-capital losses	$ 1,878,000

Financial Instruments and Ris_4

Financial Instruments and Risk Management - Disclosure of detailed information about contractual maturities of financial liabilities (Details)	Dec. 31, 2020CAD ($)	Nov. 12, 2020CAD ($)	Nov. 12, 2020USD ($)	Dec. 31, 2019CAD ($)
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	$ 1,320,220			$ 747,582
Promissory note		$ 47,299	$ 37,149
CEBA loan payable	28,727
Preference shares	517,773			449,287
Put liability	894,617			$ 718,531
Total	5,798,515
Within 1 year [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Accounts payable and accrued liabilities	1,359,449
Promissory note	47,299
Within 2 to 5 years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
CEBA loan payable	40,000
Preference shares	958,430
Greater than 5 years [Member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Put liability	$ 3,393,337