Mopals.com (PALS) 10-Q 23 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 23, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	MOPALS.COM, INC.
Entity Central Index Key	1,222,218
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Current Reporting Status	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		48,500,700

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash	$ 252,325	$ 143,482
Prepaid & Other Assets (Note 4)	257,047	243,964
Total Current Assets	509,372	387,446
Equipment, net (Note 5)	20,185	32,713
Total Assets	529,557	420,159
LIABILITIES AND STOCKHOLDERS' DEFICIT
Accounts Payable & Accrued Liabilities	281,013	255,078
Employee Tax Deductions Payable	786,420	500,139
MoCoins Liability	4,021	1,855
Share Based Accrual	14,924	14,924
Loans from Shareholder (Note 6)	1,466,675	1,125,671
Total Liabilities	$ 2,553,053	$ 1,897,667
Commitments and Contingencies (Note 7)
Capital Stock; par value $0.0001 (Note 8)	$ 4,711	$ 4,580
Shares Subscribed (Note 9)		1,503,775
Share Subscriptions Receivable (Note 9)		(1,503,775)
Shares to be Issued (Note 8)	$ 370	300
Additional Paid In Capital	2,870,878	2,376,105
Deficit Accumulated During the Development Stage	(5,304,875)	(3,998,186)
Foreign Currency Translation	405,420	139,693
Total Stockholders' Deficit	(2,023,496)	(1,477,508)
Total Liabilities and Stockholders' Deficit	$ 529,557	$ 420,159

Condensed Interim Consolidated3

Condensed Interim Consolidated Balance Sheets (Unaudited) (Parenthetical)	Sep. 30, 2015$ / shares
Balance Sheets [Abstract]
Capital stock, par value	$ 0.0001

Condensed Interim Consolidated4

Condensed Interim Consolidated Statement of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
EXPENSES
Consultants & Contractors	$ 406,973	$ 194,109	$ 948,580	$ 667,563
General & Administrative Expenses	85,515	18,294	279,140	205,468
Occupancy Costs	34,858	2,675	103,468	102,943
Share Based Compensation (Note 10)	6,117	138,920	(36,198)	376,388
Depreciation	3,744	2,153	11,698	10,449
Total Operating Expense & Loss before Income Taxes	$ 537,207	$ 356,151	$ 1,306,689	$ 1,362,811
Provision for Income Taxes
Net loss from Operations	$ (537,207)	$ (356,151)	$ (1,306,689)	$ (1,362,811)
Other Income		150,000		150,000
NET LOSS	$ (537,207)	(206,151)	$ (1,306,689)	(1,212,811)
Foreign currency translation adjustment, net of taxes	152,848	55,962	265,727	87,124
Other Comprehensive Income	152,848	55,962	265,727	87,124
Total Comprehensive Loss	$ (384,359)	$ (150,189)	$ (1,040,962)	$ (1,125,687)
Basic and Diluted:
Net (Loss) per common share	$ (0.01)	$ 0	$ (0.03)	$ (0.02)
Weighted Average Number of Shares Outstanding - Basic and Diluted During the Period	46,232,378	51,782,370	45,948,948	51,782,370

Condensed Interim Consolidated5

Condensed Interim Consolidated Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows used in Operating Activities
Net (Loss)	$ (1,306,689)	$ (1,212,811)
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation	11,698	10,449
Stock-based compensation expense	(36,198)	376,388
Increase (Decrease) in net assets:
(Increase) in Prepaid & Other Assets	(13,083)	(149,675)
Increase in MoCoins liability	2,166	23,794
Increase in Accounts Payable & Accrued Liabilities	390,216	92,167
Net Cash Flows used in Operating Activities	(951,890)	$ (859,988)
Cash Flows from Financing Activities
Common shares Issued	326,704
Common Shares Subscribed	126,468	$ 137,645
Increase in Shareholders' Loan	160,986	221,652
Net Cash Flows from Financing Activities	614,158	359,297
Cash Flows used in Investing Activities
Purchases of Capital Equipment	(2,856)	(16,693)
Net Cash Flows used in Investing Activities	(2,856)	(16,693)
Net Cash Flows	(340,588)	(517,384)
Effects of Exchange Rate on Cash	449,431	104,428
Cash and Cash Equivalents - Beginning of Period	143,482	437,650
Cash and Cash Equivalents - End of Period	$ 252,325	$ 24,694
Supplemental Cash Flow Information
Interest Paid
Income Taxes Paid

Condensed Interim Consolidated6

Condensed Interim Consolidated Statement of Stockholders' Equity Deficit (Unaudited) - 9 months ended Sep. 30, 2015 - USD ($)	Total	Common Stock	Shares to be Issued	Shares Subscribed	Share Subscriptions Receivable	Additional Paid In Capital	Accumulated Deficit during Development	Accumulated Other Comprehensive Income
Beginning Balance at Dec. 31, 2014	$ (1,477,508)	$ 4,580	$ 300	$ 1,503,775	$ (1,503,775)	$ 2,376,105	$ (3,998,186)	$ 139,693
Beginning Balance, Shares at Dec. 31, 2014		45,804,884
Shares issued (Note 8)	326,704	$ 131				326,573
Shares issued (Note 8), shares		1,306,816
Shares to be issued (Note 8)	204,468		$ 70			204,398
Stock based compensation	$ (36,198)					$ (36,198)
Write off of shares subscription receivable (Note (9)				$ (1,503,775)	$ (1,503,775)
Foreign currency translation	$ 265,727							$ 265,727
Net Loss	(1,306,689)						$ (1,306,689)
Ending Balance at Sep. 30, 2015	$ (2,023,496)	$ 4,711	$ 370			$ 2,870,878	$ (5,304,875)	$ 405,420
Ending Balance, Shares at Sep. 30, 2015		47,111,700

Nature of Operations and Organi

Nature of Operations and Organization	9 Months Ended
	Sep. 30, 2015
Nature of Operations and Organization [Abstract]
NATURE OF OPERATIONS AND ORGANIZATION	1. NATURE OF OPERATIONS AND ORGANIZATION Nature of Operations Mopals.com, Inc. and its subsidiaries ("Mopals" or the “Company”) were incorporated August 7, 2012 and are organized under the laws of the State of Nevada. Mopals’ operations are presently conducted through the Company’s wholly owned subsidiary, Mopals Canada Inc. (an Ontario, Canada company). The planned operations of the Company consist of becoming a social media rewards platform in Canada and the United States. The Company is currently conducting development activities to operationalize certain technology that the Company has developed so it can attract users to its platform. During the last year, the Company secured a facility in Toronto, Ontario, Canada, which houses all of its employees and development activities. The Company also is in the process of raising additional equity capital to support the completion of its development activities to begin the launch of its application. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional funding to operationalize the Company’s current technology before another company develops similar technology and applications.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2015
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION These unaudited condensed interim consolidated financial statements should be read in conjunction with the annual consolidated financial statements for Mopals.com, Inc. most recently completed fiscal year ended December 31, 2014. These unaudited condensed interim consolidated financial statements do not include all disclosures required in annual financial statements, but rather are prepared in accordance with recommendations for interim financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). These unaudited condensed interim consolidated financial statements have been prepared using the same accounting policies and methods as those used by the Company in the annual audited consolidated financial statements for the year ended December 31, 2014, except when disclosed below. The unaudited condensed interim consolidated financial statements contain all adjustments (consisting of only normal recurring adjustments) which are necessary to present fairly the financial position of the Company as at September 30, 2015, and the results of its operations for the three and nine month periods ended September 30, 2015 and 2014 and its cash flows for the nine month periods ended September 30, 2015 and 2014. Note disclosures have been presented for material updates to the information previously reported in the annual audited consolidated financial statements. a) Estimates The preparation of these consolidated financial statements has required management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of the revenues and expenses during the reporting period. On an ongoing basis, the Company evaluates its estimates, including those related to accrued liabilities, income taxes and stock based compensation. The Company bases its estimates on historical experiences and on various other assumptions believed to be reasonable under the circumstances. Actual results could differ from those estimates. As adjustments become necessary, they are reported in earnings in the period in which they become known. In June 2014, the FASB issued the FASB Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. The presentation and disclosure requirements in Topic 915 will no longer be required for the first annual period beginning after December 15, 2014. The revised consolidation standards are effective one year later, in annual periods beginning after December 15, 2015. Early adoption is permitted. The Company adopted ASU 2014-10 during the year ended December 31, 2015, thereby no longer presenting or disclosing any information required by Topic 915.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2015
Going Concern [Abstract]
GOING CONCERN	3. GOING CONCERN These financial statements have been prepared assuming the Company will continue on a going-concern basis. The Company has incurred losses since inception and the ability of the Company to continue as a going-concern depends upon its ability to develop profitable operations and to continue to raise adequate financing. Accumulated losses from inception to September 30, 2015 total $5,304,875. In order for the Company to meet its liabilities as they come due and to continue its operations, the Company is solely dependent upon its ability to generate such financing.

Prepaid and Other Assets

Prepaid and Other Assets	9 Months Ended
	Sep. 30, 2015
Prepaid and Other Assets [Abstract]
PREPAID AND OTHER ASSETS	4. PREPAID AND OTHER ASSETS September 30, December 31, 2015 2014 Prepaid Assets $ 122,302 $ 122,302 Harmonized Sales Tax 134,745 121,662 Total $ 257,047 $ 243,964 The Harmonized Sales Tax (“HST”) is a federal - provincial harmonized sales tax that applies to the supply of most property and services in Canada. Generally, HST registrants must charge and account for the HST on taxable supplies of property and services made in Canada. The HST rate in Ontario is 13%. Registrants collect the HST on most of their sales and pay HST on most purchases they make to operate their business. They can claim an input tax credit, to recover the HST paid or payable on the purchases they use in their commercial activities.

Equipment

Equipment	9 Months Ended
	Sep. 30, 2015
Equipment [Abstract]
EQUIPMENT	5. EQUIPMENT The net book value of property, plant & equipment as of September 30, 2015 was as follows: Cost Amortization NBV Computer hardware $ 19,764 $ 10,888 $ 8,876 Computer Software 24,166 16,721 7,445 Furniture & Equipment 7,466 3,602 3,864 Total $ 51,396 $ 31,211 $ 20,185 The net book value of property, plant & equipment as of December 31, 2014 was as follows: Cost Amortization NBV Computer hardware $ 19,961 $ 7,437 $ 12,524 Computer Software 27,462 13,027 14,435 Furniture & Equipment 8,620 2,866 5,754 Total $ 56,043 $ 23,330 $ 32,713 Depreciation expense for the nine months ending September 30, 2015 and 2014 was $11,698 and $10,449, respectively.

Advances from Shareholder

Advances from Shareholder	9 Months Ended
	Sep. 30, 2015
Advances from Shareholder [Abstract]
ADVANCES FROM SHAREHOLDER	6. ADVANCES FROM SHAREHOLDER As of September 30, 2015, the controlling shareholder and Chief Executive Officer of the Company had advanced $1,466,675 to fund the working capital of the Company. The advances are unsecured, non-interest bearing and due on demand.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments & Contingencies [Abstract]
COMMITMENTS & CONTINGENCIES	7. COMMITMENTS & CONTINGENCIES On February 10, 2014, the Company entered into a new lease agreement for office space. The schedule below outlines the expected remaining lease payments over the life of the lease. 2015 (remainder) $ 30,328 2016 126,840 2017 135,135 2018 45,967 In the normal course of business, the Company becomes involved in various legal actions seeking compensatory and occasionally punitive damages, including actions brought on behalf of various purported classes of claimants and claims relating to employee and third-parties.

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2015
Capital Stock [Abstract]
CAPITAL STOCK	8. CAPITAL STOCK a) Authorized 100,000,000 Common Shares with a par value of $0.0001. During the period ended September 30, 2015, two private investors delivered $326,704 to purchase 1,306,816 shares of the Company issued at $0.25 per share. b) Stock Options In July, 2013, options were issued to three directors who signed Directors Agreements allowing them to purchase 300,000 shares each at a strike price of $0.25 per share. These were signed on July 1, July 3, and July 6 respectively. On December 7, 2013, an additional director was hired with the same option plan. On October 25, 2014, an additional director was hired and granted stock options allowing him to purchase 400,000 common shares each at a strike price of $0.35 per share. As of September 30, 2015, 600,000 of these options had been exercised. These option plans also contain options that will occur in the second and third years of employment with Mopals, the details of the total option plans are outlined below: 2013 Director Agreement Year Options Strike Price 1 1,200,000 $ 0.25 2 1,200,000 $ 0.35 3 1,200,000 $ 0.40 2014 Director Agreement Year Options Strike Price 1 400,000 $ 0.35 2 500,000 $ 0.55 3 500,000 $ 0.65 c) Shares to be issued On October 30, 2014, a private investor delivered $223,350 to purchase 1,000,000 shares of the Company issued at $0.25 per share. During the period ended September 30, 2015, two directors subscribed to purchase 700,000 common shares of the Company, 400,000 of these common shares were subscribed at $0.25 per share and 300,000 were subscribed at $0.35 per share. The two directors delivered gross proceeds of $126,468 and settled outstanding directors fees of $78,000. As of September 30, 2015, these shares had not been issued.

Share Subscriptions Receivable

Share Subscriptions Receivable	9 Months Ended
	Sep. 30, 2015
Share Subscriptions Receivable [Abstract]
SHARE SUBSCRIPTIONS RECEIVABLE	9. SHARE SUBSCRIPTIONS RECEIVABLE On December 21, 2012, the Company agreed to issue 9,000,000 shares of the Company to private investors for subscriptions receivable of $2,250,000. On September 30, 2015, the Company wrote off the balance of the subscription receivable of $1,503,775 as the balance was deemed uncollectible.

Stock-based Compensation

Stock-based Compensation	9 Months Ended
	Sep. 30, 2015
Stock-based Compensation [Abstract]
STOCK-BASED COMPENSATION	10. STOCK-BASED COMPENSATION The Company’s Stock Option Plan is currently being established in order to enable the Company to attract and retain the services of highly qualified and experienced directors, officers, employees and consultants, and to give such persons an interest in the success of the Company and its subsidiaries. The options and awards will be granted at the discretion of the Board of Director. The fair value of each option granted is estimated at the time of grant using the Black-Scholes option pricing model using the following weighted average assumptions: 2014 Options Granted Fiscal Year ended December 31, 2014 Exercise Price $ 0.44 Risk-free interest rate 0.49 % Expected term (years) 3.15 Expected volatility 243 % Expected dividend yield 0 % During the year ended December 31, 2014, the Company granted 100,000 common shares to certain employees. These common shares vest over 12 months. These shares were valued at $16,666 based on the current stock price at the date of grant of $0.25 and an estimated forfeiture rate of 33%, of which $14,086 was accrued at September 30, 2015 (December 31, 2014 - $7,808) and recorded as stock based compensation on the consolidated statements of operations. During the nine months ended September 30, 2015, the Company granted 50,000 common shares to a certain employee. These common shares vest over 12 months. These shares were valued at $8,333 based on the current stock price at the date of grant of $0.25 and an estimate forfeiture rate of 33%, of which $5,753 was accrued at September 30, 2015 and recorded as stock based compensation on the consolidated statements of operations. All of the director stock options begin vesting immediately over 12 months and expire on the third anniversary of the grant date. The Company granted NIL stock options to directors during the nine month period ended September 30, 2015 (2014 – NIL). The following table summarizes the stock option activities of the Company: Number of Options Weighted Average Exercise Price Balance, December 31, 2013 1,200,000 0.25 Granted 1,850,000 0.44 Balance, December 31, 2014 3,050,000 0.37 Granted - - Exercised (600,000 ) 0.30 Options Forfeited (1,300,000 ) 0.35 Balance, September 30, 2015 1,150,000 0.41 The Company’s computation of expected volatility for the periods ended September 30, 2015 is based on the Company’s market close price over the period equal to the expected life of the options. The Company’s computation of expected life reflects actual historical exercise activity and assumptions regarding future exercise activity of unexercised, outstanding options. The Company’s expected dividend yield is 0%, since there is no history of paying dividends and there are no plans to pay dividends. The Company’s risk-free interest rate is the Canadian Treasury Bond rate for the period equal to the expected term. The total number of options outstanding as at September 30, 2015 was 1,150,000 (December 31, 2014 – 3,050,000). As at September 30, 2015, the Company had 1,150,000 (December 31, 2014 - 1,450,000) vested options. As at September 30, 2015, the number of unvested options expected to vest (including the impact of expected forfeitures) had been estimated at NIL (December 31, 2014 – 1,600,000). As at September 30, 2015, the total fair value of future expense to be recorded in subsequent periods (assuming no forfeiture occurs) is $NIL (December 31, 2014 - $259,253). The Company recognizes compensation expense for the fair values of stock options using the graded vesting method over the requisite service period for the entire award. The following table presents information relating to stock options outstanding and exercisable at September 30, 2015. Options Outstanding Options Exercisable Number Weighted Average Remaining Contractual Weighted Average Exercise Price Number Weighted Average Weighted Average Remaining Contractual 900,000 0.90 $ 0.25 900,000 $ 0.25 0.90 250,000 2.58 1.00 250,000 1.00 2.58 1,150,000 1.26 $ 0.41 1,150,000 $ 0.41 1.26 The Company recorded $6,118 and $(36,198) for share-based compensation expense (recovery) for the three and nine month periods ending September 30, 2015, respectively (2014 - $138,920 and $376,388, respectively).

Loss Per Share

Loss Per Share	9 Months Ended
	Sep. 30, 2015
Loss Per Share [Abstract]
LOSS PER SHARE	11. LOSS PER SHARE The Company calculates basic loss per common share using net loss divided by the weighted-average number of common shares outstanding. The Company calculates diluted loss per common share in the same manner as basic, except for the use the weighted-average number of diluted common shares outstanding in the denominator, when the stock options and warrants are not anti-dilutive. Three Months ended September 30, 2015 Three Months ended September 30, 2014 Nine Months ended September 30, 2015 Nine Months ended September 30, 2014 Weighted average number of common shares outstanding 45,974,423 51,782,370 46,176,719 51,782,370 Weighted-average number of diluted common shares outstanding 45,974,423 51,782,370 46,176,719 51,782,370

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Taxes [Abstract]
INCOME TAXES	12. INCOME TAXES The Company accounts for income taxes in accordance with ASC 740-20. ASC 740-20 prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates. The effects of future changes in tax laws or rates are not anticipated. Under ASC 740-20 income taxes are recognized for the following: a) amount of tax payable for the current year, and b) deferred tax liabilities and assets for future tax consequences of events that have been recognized differently in the financial statements than for tax purposes. As of September 30, 2015, the Company did not have any amounts recorded pertaining to uncertain tax positions. Deferred taxes as at September 30, 2015 and December 31, 2014 have not been recorded due to the fact that they are fully reserved.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	13. SUBSEQUENT EVENTS Subsequent to September 30, 2015, the Company issued 1,389,000 common shares of the Company to certain employees and former directors.

Prepaid and Other Assets (Table

Prepaid and Other Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Prepaid and Other Assets [Abstract]
Schedule of prepaid and other assets	September 30, December 31, 2015 2014 Prepaid Assets $ 122,302 $ 122,302 Harmonized Sales Tax 134,745 121,662 Total $ 257,047 $ 243,964

Equipment (Tables)

Equipment (Tables)	9 Months Ended
	Sep. 30, 2015
Equipment [Abstract]
Summary of net book value of property, plant & equipment	Cost Amortization NBV Computer hardware $ 19,764 $ 10,888 $ 8,876 Computer Software 24,166 16,721 7,445 Furniture & Equipment 7,466 3,602 3,864 Total $ 51,396 $ 31,211 $ 20,185 Cost Amortization NBV Computer hardware $ 19,961 $ 7,437 $ 12,524 Computer Software 27,462 13,027 14,435 Furniture & Equipment 8,620 2,866 5,754 Total $ 56,043 $ 23,330 $ 32,713

Commitments & Contingencies (Ta

Commitments & Contingencies (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments & Contingencies [Abstract]
Schedule of expected remaining lease payments over the life of lease	2015 (remainder) $ 30,328 2016 126,840 2017 135,135 2018 45,967

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended
	Sep. 30, 2015
Capital Stock [Abstract]
Schedule of employee stock purchase plan activity	Year Options Strike Price 1 1,200,000 $ 0.25 2 1,200,000 $ 0.35 3 1,200,000 $ 0.40 Year Options Strike Price 1 400,000 $ 0.35 2 500,000 $ 0.55 3 500,000 $ 0.65

Stock-based Compensation (Table

Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Stock-based Compensation [Abstract]
Schedule of share-based payment award stock option valuation assumptions	Exercise Price $ 0.44 Risk-free interest rate 0.49 % Expected term (years) 3.15 Expected volatility 243 % Expected dividend yield 0 %
Schedule of share-based compensation stock option activity	Number of Options Weighted Average Exercise Price Balance, December 31, 2013 1,200,000 0.25 Granted 1,850,000 0.44 Balance, December 31, 2014 3,050,000 0.37 Granted - - Exercised (600,000 ) 0.30 Options Forfeited (1,300,000 ) 0.35 Balance, September 30, 2015 1,150,000 0.41
Schedule of share-based compensation stock option outstanding and exercisable	Options Outstanding Options Exercisable Number Weighted Average Remaining Contractual Weighted Average Exercise Price Number Weighted Average Weighted Average Remaining Contractual 900,000 0.90 $ 0.25 900,000 $ 0.25 0.90 250,000 2.58 1.00 250,000 1.00 2.58 1,150,000 1.26 $ 0.41 1,150,000 $ 0.41 1.26

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Loss Per Share [Abstract]
Schedule of calculation of numerator and denominator in earnings per share	Three Months ended September 30, 2015 Three Months ended September 30, 2014 Nine Months ended September 30, 2015 Nine Months ended September 30, 2014 Weighted average number of common shares outstanding 45,974,423 51,782,370 46,176,719 51,782,370 Weighted-average number of diluted common shares outstanding 45,974,423 51,782,370 46,176,719 51,782,370

Going Concern (Details)

Going Concern (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Going Concern (Textual)
Accumulated deficit	$ 5,304,875	$ 3,998,186

Prepaid and Other Assets (Detai

Prepaid and Other Assets (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Prepaid and Other Assets [Abstract]
Prepaid Assets	$ 122,302	$ 122,302
Harmonized Sales Tax	134,745	121,662
Total	$ 257,047	$ 243,964

Prepaid and Other Assets (Det28

Prepaid and Other Assets (Details Textual)	9 Months Ended
	Sep. 30, 2015
Prepaid and Other Assets (Textual)
Percentage harmonized sales tax	13.00%

Equipment (Details)

Equipment (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Net book value of property, plant & equipment
Cost	$ 51,396	$ 56,043
Amortization	31,211	23,330
Net Book Value	20,185	32,713
Computer hardware [Member]
Net book value of property, plant & equipment
Cost	19,764	19,961
Amortization	10,888	7,437
Net Book Value	8,876	12,524
Computer Software [Member]
Net book value of property, plant & equipment
Cost	24,166	27,462
Amortization	16,721	13,027
Net Book Value	7,445	14,435
Furniture and Equipment [Member]
Net book value of property, plant & equipment
Cost	7,466	8,620
Amortization	3,602	2,866
Net Book Value	$ 3,864	$ 5,754

Equipment (Details Textual)

Equipment (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Equipment (Textual)
Depreciation expense	$ 11,698	$ 10,449

Advances from Shareholder (Deta

Advances from Shareholder (Details)	Sep. 30, 2015USD ($)
Advances From Shareholder (Textual)
Due from officers	$ 1,466,675

Commitments & Contingencies (De

Commitments & Contingencies (Details)	Sep. 30, 2015USD ($)
Schedule of expected remaining lease payments over the life of lease
2015 (remainder)	$ 30,328
2,016	126,840
2,017	135,135
2,018	$ 45,967

Capital Stock (Details)

Capital Stock (Details) - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Year 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	400,000	1,200,000
Strike price	$ 0.35	$ 0.25
Year 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	500,000	1,200,000
Strike price	$ 0.55	$ 0.35
Year 3 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options	500,000	1,200,000
Strike price	$ 0.65	$ 0.40

Capital Stock (Details Textual)

Capital Stock (Details Textual) - USD ($)	1 Months Ended			9 Months Ended
	Oct. 30, 2014	Oct. 25, 2014	Jul. 31, 2013	Sep. 30, 2015	Dec. 31, 2014
Capital Stock (Textual)
Capital stock, shares authorized				100,000,000
Capital stock, par value				$ 0.0001
Capital stock, shares issued					45,804,884
Additionals Subscription shares issued stock price per share					$ 0.25
Shares delivered to investors				100,000
Shares delivered to investors price per share				$ 0.25
Shares delivered to investors value				$ 126,468
Common shares, issued and subscribed	700,000
Shares issued, price per share	$ 0.25
Shares issued value	$ 223,350
Settlement of director's fee				$ 78,000
Stock Option [Member]
Capital Stock (Textual)
Options				600,000
Strike price per share		$ 0.35
Common shares purchase		400,000
Subscription 0.25 [Member]
Capital Stock (Textual)
Shares issued, price per share				$ 0.25
Subscription 0.35 [Member]
Capital Stock (Textual)
Common shares, issued and subscribed				400,000
Shares issued, price per share				$ 0.35
Director One [Member]
Capital Stock (Textual)
Options			300,000
Strike price per share			$ 0.25
Director Two [Member]
Capital Stock (Textual)
Options			300,000
Strike price per share			$ 0.25
Director Three [Member]
Capital Stock (Textual)
Options			300,000
Strike price per share			$ 0.25
Private Investor [Member]
Capital Stock (Textual)
Shares delivered to investors				1,306,816
Shares delivered to investors price per share				$ 0.25
Shares delivered to investors value				$ 326,704

Share Subscriptions Receivable

Share Subscriptions Receivable (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 21, 2012
Share Subscriptions Receivable (Textual)
Common stock subscribed for subscription receivable to private investors, Shares			9,000,000
Common stock subscribed for subscription receivable to private investors			$ 2,250,000
Subscription receivable		$ 1,503,775

Stock-based Compensation (Detai

Stock-based Compensation (Details) - Stock Option [Member]	12 Months Ended
	Dec. 31, 2014$ / shares
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Exercise Price	$ 0.44
Risk-free interest rate	0.49%
Expected term (years)	3 years 1 month 24 days
Expected volatility	243.00%
Expected dividend yield	0.00%

Stock-based Compensation (Det37

Stock-based Compensation (Details 1) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options beginning balance	3,050,000
Number of options ending balance	1,150,000	3,050,000
Weighted average exercise price ending balance	$ 0.41
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options beginning balance	3,050,000	1,200,000
Granted		1,850,000
Exercised	(600,000)
Options Forfeited	(1,300,000)
Number of options ending balance	1,150,000	3,050,000
Weighted average exercise price beginning balance	$ 0.37	$ 0.25
Granted		0.44
Exercised	$ 0.30
Options Forfeited	0.35
Weighted average exercise price ending balance	$ 0.41	$ 0.37

Stock-based Compensation (Det38

Stock-based Compensation (Details 2) - $ / shares	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of options outstanding	1,150,000	3,050,000
Weighted average remaining contractual term, Options outstanding	1 year 3 months 4 days
Weighted average exercise price, Options outstanding	$ 0.41
Number of options exercisable	1,150,000
Weighted average remaining contractual term, Options exercisable	1 year 3 months 4 days
Weighted average exercise price, Options exercisable	$ 0.41
Exercise Price 0.25 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of options outstanding	900,000
Weighted average remaining contractual term, Options outstanding	10 months 24 days
Weighted average exercise price, Options outstanding	$ 0.25
Number of options exercisable	900,000
Weighted average remaining contractual term, Options exercisable	10 months 24 days
Weighted average exercise price, Options exercisable	$ 0.25
Exercise Price 1.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of options outstanding	250,000
Weighted average remaining contractual term, Options outstanding	2 years 6 months 29 days
Weighted average exercise price, Options outstanding	$ 1
Number of options exercisable	250,000
Weighted average remaining contractual term, Options exercisable	2 years 6 months 29 days
Weighted average exercise price, Options exercisable	$ 1

Stock-based Compensation (Det39

Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Stock-based Compensation (Textual)
Shares granted to employees			50,000		100,000
Shares granted to employees, vesting period			12 months		12 months
Shares granted to employees, value			$ 8,333		$ 16,666
Shares granted to employees, stock price	$ 0.25		$ 0.25		$ 0.25
Shares granted to employees, forfeiture rate			33.00%		33.00%
Shares granted to employees, accrued and recorded as stock based compensation	$ 5,753		$ 14,086		$ 7,808
Stock-based compensation expense	$ (6,118)	$ 138,920	$ (36,198)	$ 376,388
Number of options outstanding	1,150,000		1,150,000		3,050,000
Fair value of future expense					$ 259,253
Director [Member]
Stock-based Compensation (Textual)
Options granted to directors
Stock Option [Member]
Stock-based Compensation (Textual)
Options granted to directors					1,850,000
Expected dividend yield					0.00%
Number of options outstanding	1,150,000		1,150,000		3,050,000	1,200,000
Option vested			1,150,000		1,450,000
Number of unvested options expected to vest					1,600,000

Loss Per Share (Details)

Loss Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Loss Per Share [Abstract]
Weighted average number of common shares outstanding	46,232,378	51,782,370	45,948,948	51,782,370
Weighted-average number of diluted common shares outstanding	45,974,423	51,782,370	46,176,719	51,782,370

Subsequent Events (Details)

Subsequent Events (Details) - shares	Sep. 30, 2015	Dec. 31, 2014
Subsequent Events (Textual)
Issued shares to employees and directors		45,804,884
Employees and Director [Member]
Subsequent Events (Textual)
Issued shares to employees and directors	1,389,000