Counterpath (CPAH) 10-Q 13 Dec 17 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Oct. 31, 2017	Dec. 08, 2017
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 31, 2017
Trading Symbol	cpah
Entity Registrant Name	COUNTERPATH CORP
Entity Central Index Key	1,236,997
Current Fiscal Year End Date	--04-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,502,543
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2

INTERIM CONSOLIDATED BALANCE SH

INTERIM CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 31, 2017	Apr. 30, 2017
Current assets:
Cash and cash equivalents	$ 1,682,132	$ 2,071,019
Accounts receivable (net of allowance for doubtful accounts of $179,926 and $80,232, respectively)	3,818,622	2,133,469
Prepaid expenses and deposits	170,640	170,853
Total current assets	5,671,394	4,375,341
Deposits	98,481	91,400
Equipment	129,200	125,813
Goodwill	6,831,467	6,440,955
Other assets	208,444	199,637
Total Assets	12,938,986	11,233,146
Current liabilities:
Accounts payable and accrued liabilities	1,912,904	1,825,528
Accrued warranty	60,660	54,365
Customer deposits	4,680	6,211
Unearned revenue	2,372,559	2,134,948
Total current liabilities	4,350,803	4,021,052
Deferred lease inducements	19,366	23,022
Unrecognized tax liability	9,763	9,763
Total liabilities	4,379,932	4,053,837
Stockholders' equity:
Preferred stock, $0.001 par value Authorized: 100,000,000 Issued and outstanding: October 31, 2017 - nil; April 30, 2017 - nil	0	0
Common stock, $0.001 par value - Authorized: 10,000,000 Issued and outstanding: October 31, 2017 - 5,499,150; April 30, 2017 - 5,005,245	5,499	5,005
Treasury stock	(2)	(60)
Additional paid-in capital	73,282,856	71,680,575
Accumulated deficit	(61,474,714)	(60,481,015)
Accumulated other comprehensive loss - currency translation adjustment	(3,254,585)	(4,025,196)
Total stockholders' equity	8,559,054	7,179,309
Liabilities and Stockholders' Equity	$ 12,938,986	$ 11,233,146

INTERIM CONSOLIDATED BALANCE S3

INTERIM CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Oct. 31, 2017	Apr. 30, 2017
Allowance for Doubtful Accounts Receivable, Current	$ 179,926	$ 80,232
Preferred Stock, Par Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Shares, Issued	5,499,150	5,005,245
Common Stock, Shares, Outstanding	5,499,150	5,005,245

INTERIM CONSOLIDATED STATEMENTS

INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Revenue
Software	$ 1,816,867	$ 1,242,860	$ 3,515,760	$ 2,898,863
Subscription, support and maintenance	981,619	957,891	1,948,681	1,913,187
Professional services and other	612,079	550,362	1,058,930	965,057
Total revenue	3,410,565	2,751,113	6,523,371	5,777,107
Operating expenses:
Cost of sales (includes depreciation of $3,168 (2016 - $5,419))	380,822	476,547	769,065	973,663
Sales and marketing	1,031,227	988,540	2,035,511	1,950,409
Research and development	1,329,437	1,150,515	2,690,910	2,309,176
General and administrative	714,598	871,608	1,607,185	1,853,079
Total operating expenses	3,456,084	3,487,210	7,102,671	7,086,327
Loss from operations	(45,519)	(736,097)	(579,300)	(1,309,220)
Interest and other income (expense), net:
Interest and other income	0	173	0	186
Interest expense	(162)	0	(215)	0
Foreign exchange gain/(loss)	204,515	171,904	(414,184)	381,103
Net income (loss) for the period	$ 158,834	$ (564,020)	$ (993,699)	$ (927,931)
Net income (loss) per share:
Basic	$ 0.03	$ (0.12)	$ (0.19)	$ (0.20)
Diluted	$ 0.03	$ (0.12)	$ (0.19)	$ (0.20)
Weighted average common shares outstanding:
Basic	5,487,765	4,554,226	5,262,359	4,552,371
Diluted	5,892,580	4,554,226	5,262,359	4,552,371

INTERIM CONSOLIDATED STATEMENT5

INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Depreciation	$ 3,168	$ 5,419

INTERIM CONSOLIDATED STATEMENT6

INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016	Oct. 31, 2017	Oct. 31, 2016
Net income (loss) for the period	$ 158,834	$ (564,020)	$ (993,699)	$ (927,931)
Other comprehensive loss:
Foreign currency translation adjustments	(425,942)	(356,927)	770,611	(852,279)
Comprehensive loss	$ (267,108)	$ (920,947)	$ (223,088)	$ (1,780,210)

INTERIM CONSOLIDATED STATEMENT7

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Oct. 31, 2017	Oct. 31, 2016
Cash flows from operating activities:
Net (loss) for the period	$ (993,699)	$ (927,931)
Adjustments to reconcile net loss to net cash used in operating activities:
Deferred lease inducements	(5,057)	(4,987)
Depreciation and amortization	55,869	52,487
Stock-based compensation	406,959	551,190
Issuance of common stock for services	2,776	13,963
Foreign exchange loss (gain)	383,154	(437,795)
Changes in assets and liabilities:
Accounts receivable	(1,685,153)	219,239
Prepaid expenses and deposits	29,060	76,548
Accounts payable and accrued liabilities	38,392	(12,010)
Unearned revenue	237,611	319,980
Accrued warranty	6,295	(1,591)
Customer deposits	(3,831)	941
Net cash used in operating activities	(1,527,624)	(149,966)
Cash flows from investing activities:
Purchase of equipment	(51,818)	(57,517)
Purchase of other assets	(10,585)	(4,023)
Net cash used in investing activities	(62,403)	(61,540)
Cash flows from financing activities:
Common stock issued	1,195,776	0
Common stock repurchased	(33,220)	(7,870)
Net cash provided by (used in) financing activities	1,162,556	(7,870)
Foreign exchange effect on cash	38,584	(20,597)
Net decrease in cash	(388,887)	(239,973)
Cash, beginning of the period	2,071,019	2,159,738
Cash, end of the period	1,682,132	1,919,765
Supplemental disclosure of cash flow information Cash paid for:
Interest	162	0
Income taxes paid	$ 0	$ 0

INTERIM CONSOLIDATED STATEMENT

INTERIM CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY - 6 months ended Oct. 31, 2017 - USD ($)	Common Shares [Member]	Treasury Shares [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Beginning Balance at Apr. 30, 2017	$ 5,005	$ (60)	$ 71,680,575	$ (60,481,015)	$ (4,025,196)	$ 7,179,309
Beginning Balance (Shares) at Apr. 30, 2017	5,005,245	(59,900)
Private placement, net of share issuance costs	$ 540		1,165,956			1,166,496
Private placement, net of share issuance costs (Shares)	539,240
Issuance of common stock for services	$ 14		33,303			33,317
Issuance of common stock for services (Shares)	14,000
Share repurchase plan		$ (14)	(33,630)			(33,644)
Share repurchase plan (Shares)		(13,600)
Cancellation of shares	$ (72)	$ 72	425			425
Cancellation of shares (Shares)	(71,500)	71,500
Stock-based compensation			406,959			406,959
Employee share purchase program	$ 12		29,268			29,280
Employee share purchase program (Shares)	12,165
Net income (loss) for the period				(993,699)		(993,699)
Foreign currency translation adjustment					770,611	770,611
Ending Balance at Oct. 31, 2017	$ 5,499	$ (2)	$ 73,282,856	$ (61,474,714)	$ (3,254,585)	$ 8,559,054
Ending Balance (Shares) at Oct. 31, 2017	5,499,150	(2,000)

Nature of Operations

Nature of Operations	6 Months Ended
	Oct. 31, 2017
Nature of Operations [Text Block]	Note 1 Nature of Operations CounterPath Corporation (the “Company”) was incorporated in the State of Nevada on April 18, 2003. The shares of the Company’s common stock are listed for trading on the NASDAQ Capital Market in the United States of America and on the Toronto Stock Exchange in Canada. The Company focuses on the design, development, marketing and sales of software applications and related services, such as pre and post sales technical support and customization services, that enable enterprises and telecommunication service providers to deliver Unified Communications (UC) services, including voice, video, messaging and collaboration functionality, over their Internet Protocol, or IP, based networks. The Company’s products are sold either directly or through channel partners, to small, medium and large businesses (“enterprises”) and telecom service providers, in North America, and in Europe, Middle East, Africa (“collectively EMEA”), Asia Pacific and Latin America.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Oct. 31, 2017
Significant Accounting Policies [Text Block]	Note 2 Significant Accounting Policies These interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America and are stated in U.S. dollars except where otherwise disclosed. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for the period necessarily involves the use of estimates, which have been made using careful judgment. Actual results may vary from these estimates. These interim consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities and commitments in the normal course of business. a) Basis of Presentation These interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, CounterPath Technologies Inc. (“CounterPath Technologies”), a company existing under the laws of the province of British Columbia, Canada, and BridgePort Networks, Inc. (“BridgePort”), incorporated under the laws of the state of Delaware. All inter- company transactions and balances have been eliminated. The Company has experienced volatile revenues as a result of a number of factors including its buildout of a cloud based subscription platform concurrent with the change of its licensing model to subscription based licensing and has not reached profitable operations which raises substantial doubt about its ability to continue operating as a going concern within one year of the date of the financial statements. The Company has historically been able to manage liquidity requirements through cost management and cost reduction measures, supplemented with raising additional financing. To alleviate this situation, the Company has plans in place to improve its financial position and liquidity, while executing on its growth strategy, by managing and or reducing costs that are not expected to have an adverse impact on the ability to generate cash flows. In addition, the Company has historically been able to raise additional financing to assist with the Company’s transition. As of the date of these financial statements, and from the planned cost management and reduction measures, that the Company has sufficient liquidity to meet the ongoing cash requirements of the Company for one year after the issuance date of the financial statements. Therefore, although substantial doubt has been raised, this has been alleviated by management’s plans. b) Interim Reporting The information presented in the accompanying interim consolidated financial statements is without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America. Except where noted, these interim financial statements follow the same accounting policies and methods of their application as the Company’s April 30, 2017 annual audited consolidated financial statements. All adjustments are of a normal recurring nature. It is suggested that these interim financial statements be read in conjunction with the Company’s April 30, 2017 annual audited consolidated financial statements. Operating results for the six months ended October 31, 2017 are not necessarily indicative of the results that can be expected for the year ending April 30, 2018. c) New Accounting Pronouncements In May 2014, FASB issued ASU 2014-09, Revenue From Contracts With Customers In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net), which clarifies the guidance in the new revenue standard on assessing whether an entity is a principal or an agent in a revenue transaction. This conclusion impacts whether an entity reports revenue on a gross or net basis. We are currently evaluating the impact of this standard on our Consolidated Financial Statements and related disclosures. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing, which clarifies the guidance in the new revenue standard regarding an entity’s identification of its performance obligations in a contract, as well as an entity’s evaluation of the nature of its promise to grant a license of intellectual property and whether or not that revenue is recognized over time or at a point in time. We are currently evaluating the impact of this standard on our Consolidated Financial Statements and related disclosures. In May 2016, the FASB issued ASU 2016-11, Revenue Recognition: Customer Payments and Incentives, which clarifies the guidance in recognizing costs for consideration given by a vendor to a customer as a component of cost of sales. We are currently evaluating the impact of this standard on our Consolidated Financial Statements and related disclosures. In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers: Narrow- Scope Improvements and Practical Expedients which amends the guidance in the new revenue standard on collectability, noncash consideration, presentation of sales tax, and transition. The amendments are intended to address implementation issues and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. These amendments have the same effective date as the new revenue standard. While we are currently evaluating the method of adoption and the impact of the new revenue standard, as amended, on our Consolidated Financial Statements and related disclosures, we believe the adoption of the new standard may have a significant impact on the accounting for certain transactions with multiple elements or “bundled” arrangements because the requirement to have VSOE for undelivered elements under current accounting standards is eliminated under the new standard. Accordingly, we may be required to recognize as revenue a portion of the sales price upon delivery of the software, as compared to the current requirement of recognizing the entire sales price ratably over an estimated offering period. We continue to evaluate the impact of the new revenue standard on our Consolidated Financial Statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments: Measurement of Credit Losses on Financial Instruments which amends the guidance on measuring credit losses on financial assets held at amortized cost. The amendment is intended to address the issue that the previous “incurred loss” methodology was restrictive for Company’s ability to record credit losses based on not yet meeting the “probable” threshold. The new language will require these assets to be valued at amortized cost presented at the net amount expected to be collected will a valuation provision. The amendments will be effective for fiscal years beginning after December 15, 2019. We are evaluating the impact of this amendment on our consolidated financial statements and related disclosures. In February 2016, FASB issued ASU 2016-02, Leases d) Derivative Instruments The Company accounts for derivative instruments, consisting of foreign currency forward contracts, pursuant to the provisions of ASC 815, Derivatives and Hedging (“ASC 815”). ASC 815 requires the Company to measure derivative instruments at fair value and record them in the balance sheet as either an asset or liability and expands financial reporting about derivative instruments and hedging activities by requiring enhanced disclosures to enable investors to better understand their effects on an entity’s financial position, results of operations and cash flows. The Company does not use derivative instruments for trading purposes. ASC 815 also requires qualitative disclosures about objectives and strategies for using derivatives, quantitative disclosures about fair value amounts of and gains and losses on derivative instruments, and disclosures about credit-risk-related contingent features in derivative agreements. The Company also routinely enters into foreign currency forward contracts, not designated as hedging instruments, to protect the Company from fluctuations in exchange rates. Gains or losses arising out of marked to market fair value valuation of forward contracts, not designated as hedges, are recognized in net income. The Company records foreign currency forward contracts on its Consolidated Balance Sheets as derivative instruments assets or liabilities depending on whether the net fair value of such contracts is a net asset or net liability, respectively (see Note 4 “Derivative Financial Instruments and Risk Management,” of the Notes to the Consolidated Financial Statements). The Company did not enter any foreign currency derivatives designated as cash flow hedges in the three and six months ended October 31, 2017. e) Goodwill Goodwill represents the excess purchase price over the estimated fair value of net assets acquired as of the acquisition date. ASC Topic 350 (“ASC 350”) requires goodwill to be tested for impairment annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of the Company's business enterprise below its carrying value. These events or circumstances could include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Recoverability of goodwill is measured at the reporting unit level by comparing the reporting unit’s carrying amount, including goodwill, to the fair value of the reporting unit, which is measured based upon, among other factors, market multiples for comparable companies as well as a discounted cash flow analysis. Management has determined that the Company currently has a single reporting unit which is CounterPath Corporation. If the recorded value of the assets, including goodwill, and liabilities (“net book value”) of the reporting unit exceeds its fair value, an impairment loss may be required. Goodwill of $6,339,717 (CDN$6,704,947) and $2,083,960 (CDN$2,083,752) was initially recorded as the Company was deemed to be the acquirer of NewHeights Software Corporation (“NewHeights”) on August 2, 2007 and FirstHand Technologies Inc. (“FirstHand”) on February 1, 2008, respectively. Translated to U.S. dollars using the period end rate, the goodwill balance at October 31, 2017 was $5,211,964 (CDN$6,704,947) (April 30, 2017 - $4,914,029) in respect of NewHeights and $1,619,503 (CDN$2,083,414) (April 30, 2017 - $1,526,926) in respect of FirstHand. Management will perform its annual impairment test in its fiscal fourth quarter. No impairment charges were recorded for the six months ended October 31, 2017 and 2016. f) Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. October 31, April 30, 2017 2017 Balance of allowance for doubtful accounts, beginning of period/year $ 80,232 $ 547,173 Bad debt provision 101,624 346,689 Write-off of receivables (1,930 ) (813,630 ) Balance of allowance for doubtful accounts, end of period/year $ 179,926 $ 80,232 The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time the accounts receivable are beyond the contractual payment terms, previous loss history, and the customer’s current ability to pay its obligation. When the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, the Company records a charge to the allowance to reduce the customer’s related accounts. g) Revenue Recognition The Company’s revenue is generated from the sale of software license, subscription fees related to the cloud offering, support and maintenance services and professional services. The Company recognizes revenue in accordance with ASC 985-605 “Software Revenue Recognition”. Software license revenue is recognized for sales of perpetual licenses. Subscription, support and maintenance revenue is generated from recurring fees purchased through the Company’s cloud based offerings, where the customer has no right to take possession of the underlying software at any time and is recognized ratably as the service is delivered. Professional and other services includes software customization, implementation, training, and dedicated engineering which are recognized as the related service has been performed. h) Earnings Per Share The Company computes net loss per share in accordance with ASC Topics 260 and ASC 260-10. ASC Topics 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted EPS gives effect to all dilutive potential common shares outstanding during the year including stock options and warrants using the treasury stock method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. For the six months ended October 31, 2017 and 2016, common share equivalents, consisting of common shares issuable, on exercise or settlement, as applicable, of options, warrants and deferred share units (“DSUs”) of 820,886 and 923,102, respectively, were not included in the computation of diluted EPS because the effect was anti-dilutive. For the three months ended October 31, 2017, common share equivalents, consisting of common shares issuable, on exercise or settlement, as applicable of 3,677 options and 401,138 DSUs were included in the computation of diluted EPS because the effect was dilutive. For the three months ended October 31, 2016, common share equivalents were not included in the computation of diluted EPS because the effect was anti-dilutive.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Oct. 31, 2017
Related Party Transactions [Text Block]	Note 3 Related Party Transactions During the three and six months ended October 31, 2017, the Company through its wholly owned subsidiary, CounterPath Technologies, paid $20,078 and $40,156 (2016 - $19,271 and $38,541) to KRP Properties (“KRP”) (previously known as Kanata Research Park Corporation) for leased office space. KRP is controlled by the Chairman of the Company. On November 21, 2013, the Company, through its wholly owned subsidiary, CounterPath Technologies, entered into an agreement with 8007004 (Canada) Inc. (“8007004”) to lease office space. 8007004 is controlled by a member of the board of directors of the Company. CounterPath Technologies, paid $7,907 and $15,836 (2016 - $7,520 and $14,878) for the three and six months ended October 31, 2017, respectively. On July 20, 2017, our Company issued an aggregate of 539,240 shares of common stock under a non- brokered private placement at a price of $2.20 per share for total gross proceeds of $1,186,328. In connection with this private placement, Wesley Clover International Corporation, a Company controlled by the Chairman of our Company, purchased 144,357 shares, KMB Trac Two Holdings Ltd., a company owned by the spouse of a director of our Company, purchased 180,446 shares, the chief executive officer and a director of our company, purchased 11,368 shares, the chief financial officer of our company, purchased 4,511 shares, and the Executive Vice President, Sales and Marketing of our Company, purchased 4,545 shares. On December 15, 2016, the Company issued an aggregate of 454,097 shares of common stock under a non-brokered private placement (“Private Placement”) at a price of $2.05 per share for total gross proceeds of $930,899 less issuance costs of $32,207. In connection with the Private Placement, KRP, a company controlled by the Chairman of the Company, purchased 198,000 shares and a director and chief executive officer of the Company purchased 12,195 shares. The above transactions are in the normal course of operations and are recorded at amounts established and agreed to between the related parties.

Derivative Financial Instrument

Derivative Financial Instruments and Risk Management	6 Months Ended
	Oct. 31, 2017
Derivative Financial Instruments and Risk Management [Text Block]	Note 4 Derivative Financial Instruments and Risk Management In the normal course of business, the Company is exposed to fluctuations in the exchange rates associated with foreign currencies. The Company’s primary objective for holding derivative financial instruments is to manage foreign currency exchange rate risk. Foreign Currency Exchange Rate Risk A majority of the Company’s revenue activities are transacted in U.S. dollars. However, the Company is exposed to foreign currency exchange rate risk inherent in conducting business globally in numerous currencies, of which the most significant to the Company’s operations for the three and six months ended October 31, 2017 is the Canadian dollar as a majority of the Company’s expenses are in Canadian dollars. The Company’s foreign currency risk management program includes foreign currency derivatives with cash flow hedge accounting designation that utilizes foreign currency forward contracts to hedge exposures to the variability in the U.S. dollar equivalent of anticipated non-U.S. dollar-denominated cash flows. During the three and six months ended October 31, 2017 and 2016, the Company did not enter into any cash flow hedges. The Company also periodically enters into foreign currency forward contracts, not designated as hedging instruments, to protect it from fluctuations in exchange rates. During the three and six months ended October 31, 2017, the Company had not entered into any foreign currency forward contracts. Fair Value Measurement When available, the Company uses quoted market prices to determine fair value, and classifies such measurements within Level 1. In some cases where market prices are not available, the Company makes use of observable market–based inputs to calculate fair value, in which case the measurements are classified within Level 2. If quoted or observable market prices are not available, fair value is based upon internally developed models that use, where possible, current market–based parameters such as interest rates, yield curves and currency rates. These measurements are classified within Level 3. Fair value measurements are classified according to the lowest level input or value–driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. Fair value measurement includes the consideration of non–performance risk. Non–performance risk refers to the risk that an obligation (either by a counterparty or the Company) will not be fulfilled. For financial assets traded in an active market (Level 1), the non–performance risk is included in the market price. For certain other financial assets and liabilities (Level 2 and 3), the Company’s fair value calculations have been adjusted accordingly. The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis as of October 31, 2017 and April 30, 2017. Carrying Fair Value As at October 31, 2017 Amount Fair Value Levels Reference Cash and cash equivalents $ 1,682,132 $ 1,682,132 1 N/A Carrying Fair Value As at April 30, 2017 Amount Fair Value Levels Reference Cash and cash equivalents $ 2,071,019 $ 2,071,019 1 N/A

Common Stock

Common Stock	6 Months Ended
	Oct. 31, 2017
Common Stock [Text Block]	Note 5 Common Stock Private Placement On October 16, 2017, the Company entered into an agreement to issue 14,000 shares of the Company’s common stock in exchange for investor relation services. On July 20, 2017, the Company issued an aggregate of 539,240 shares of common stock under a non- brokered private placement at a price of $2.20 per share for total gross proceeds of $1,186,328 less issuance costs of $19,832. On December 15, 2016, the Company issued an aggregate of 454,097 shares of common stock under a non-brokered private placement at a price of $2.05 per share for total gross proceeds of $930,899 less issuance costs of $32,206. On April 4, 2016, the Company entered into an agreement to issue 25,000 shares of the Company’s common stock in exchange for advisory services which was subsequently amended to 23,500 shares. The shares were issued in three tranches: (i) the first tranche of 10,000 shares was issued on April 22, 2016; (ii) the second tranche of 10,000 shares was issued on May 25, 2016; and (iii) the third tranche of 3,500 shares was issued on June 30, 2016. Stock Options The Company has a stock option plan (the “2010 Stock Option Plan”) under which options to purchase shares of the Company’s common stock may be granted to employees, directors and consultants. Stock options entitle the holder to purchase shares of the Company’s common stock at an exercise price determined by the board of directors (the “Board”) of the Company at the time of the grant. The options generally vest in the amount of 12.5% on the date which is six months from the date of grant and then beginning in the seventh month at 1/42 per month for 42 months, at which time the options are fully vested. The maximum number of shares of common stock authorized by the stockholders and reserved for issuance by the Board under 2010 Stock Option Plan is 986,000. The Company uses the Black-Scholes option pricing model to determine the fair value of stock options granted. The Company applied an estimated forfeiture rate of 15% for the three and six months ended October 31, 2017 and 2016 in determining the expense recorded in the accompanying consolidated statement of operations. For the majority of the stock options granted, the number of shares issued on the date the stock options are exercised is net of the minimum statutory withholding requirements that the Company pays in cash to the appropriate taxing authorities on behalf of its employees. Although these withheld shares are not issued or considered common stock repurchases under our authorized plan they are treated as common stock repurchases in our consolidated financial statements, as they reduce the number of shares that would have been issued upon vesting. No options were granted during the three and six months ended October 31, 2017. The weighted- average fair value of options granted during the three and six months ended October 31, 2016 was $nil and $1.55, respectively. The weighted-average assumptions utilized to determine such values are presented in the following table: Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Risk-free interest rate – – – 1.10% Expected volatility – – – 95.19% Expected term – – – 3.7 years Dividend yield – – – 0% The following is a summary of the status of the Company’s stock options as of October 31, 2017 and the stock option activity during the six months ended October 31, 2017: Weighted Average Number of Exercise Price Options per Share Outstanding at April 30, 2017 396,922 $2.46 Forfeited/Cancelled (11,426 ) $2.49 Expired (30,000 ) $2.50 Outstanding at October 31, 2017 355,496 $2.45 Exercisable at October 31, 2017 225,847 $2.48 Exercisable at April 30, 2017 221,739 $2.49 The following table summarizes stock options outstanding as of October 31, 2017: Number of Aggregate Number of Aggregate Options Intrinsic Options Intrinsic Exercise Price Outstanding Value Expiry Date Exercisable Value $2.03 10,000 $ 3,800 December 15, 2021 2,083 $ 792 $2.40 60,000 600 July 15, 2021 18,750 188 $2.41 49,938 – December 14, 2020 23,112 – $2.46 25,000 – March 14, 2022 3,646 – $2.50 210,558 – July 25, 2018 to July 17, 2020 178,256 – October 31, 2017 355,496 $ 4,400 225,847 $ 980 April 30, 2017 396,922 $ – 221,739 $ – The aggregate intrinsic value in the preceding table represents the total intrinsic value, based on the Company’s closing stock price of $2.41 per share as of October 31, 2017 (April 30, 2017 – $1.93), which would have been received by the option holders had all option holders exercised their options as of that date. The total number of in-the-money options vested and exercisable as of October 31, 2017 was 20,833 (April 30, 2017 – nil). The total intrinsic value of options exercised during the six months ended October 31, 2017 was $nil (October 31, 2016 – $nil). The grant date fair value of options vested during the three and six months ended October 31, 2017 was $73,069 and $173,682, respectively (October 31, 2016 - $91,395 and $216,228). The following table summarizes non-vested stock purchase options outstanding as of October 31, 2017: Weighted Number of Average Grant Options Date Fair Value Non-vested options at April 30, 2017 175,183 $3.49 Vested (41,700 ) $4.17 Forfeited/Cancelled (3,834 ) $2.12 Non-vested options at October 31, 2017 129,649 $2.26 As of October 31, 2017, there was $275,075 of total unrecognized compensation cost related to unvested share-based compensation awards. This unrecognized compensation cost is expected to be recognized over a weighted average period of 1.9 years. Employee and non-employee stock-based compensation amounts classified in the Company’s consolidated statements of operations for the three and six months ended October 31, 2017 and 2016 are as follows: Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Cost of sales $ 8,505 $ 35,304 $ 27,855 $ 54,053 Sales and marketing 15,944 71,010 41,674 119,414 Research and development 11,527 37,827 31,927 57,517 General and administrative 36,099 60,319 72,348 88,788 Total stock-option based compensation 72,075 $ 204,460 $ 173,804 $ 319,775 Warrants The following table summarizes warrants outstanding and exercisable as of October 31, 2017: Number of Weighted Average Warrants Exercise Price Expiry Dates Warrants at April 30, 2017 146,500 $ 7.50 September 4, 2017 Granted – – – Exercised – – – Expired (146,500 ) $ 7.50 September 4, 2017 Warrants at October 31, 2017 – – Employee Stock Purchase Plan Under the terms of the Employee Stock Purchase Plan (the “ESPP”) all regular salaried (non- probationary) employees can purchase up to 6% of their base salary in shares of the Company’s common stock at market price. The Company will match 50% of the shares purchased by issuing or purchasing in the market up to 3% of the respective employee’s base salary in shares. During the six months ended October 31, 2017, the Company matched $14,971 (2016 - $18,197) in shares purchased by employees under the ESPP. During the six months ended October 31, 2017, nil shares (2016 – 24,481) were purchased on the open market and 12,165 shares (2016 – no shares) were issued from treasury under the ESPP. A total of 120,000 shares have been reserved for issuance under the ESPP. As of October 31, 2017, a total of 74,038 shares were available for issuance under the ESPP. Normal Course Issuer Bid Plan Pursuant to a normal course issuer bid (“NCIB”) commencing on March 29, 2017 and expiring March 28, 2018, the Company is authorized to purchase 258,613 shares of the Company’s common stock through the facilities of the Toronto Stock Exchange (the “TSX”) and other Canadian marketplaces or U.S. marketplaces. During the period March 29, 2017 to October 31, 2017, the Company repurchased 73,500 common shares at an average price of $2.17 (CDN$2.81) for a total of $159,495. As of October 31, 2017, a total of 71,500 shares have been cancelled and another 2,000 repurchased shares are in the process of being cancelled. Deferred Share Unit Plan Under the terms of the Deferred Share Unit Plan (the “DSUP”), each DSU is equivalent to one share of the Company’s common stock. The maximum number of common shares that may be reserved for issuance to any one participant pursuant to DSUs granted under the DSUP and any share compensation arrangement is 5% of the number of shares outstanding at the time of reservation. A DSU granted to a participant who is a director of the Company shall vest immediately on the award date. A DSU granted to a participant other than a director will generally vest as to one-third (1/3) of the number of DSUs granted on the first, second and third anniversaries of the award date. Fair value of the DSUs, which is based on the closing price of the shares of the Company’s common stock on the date of grant, is recorded as compensation expense over the vesting period. On September 12, 2017, the maximum number of shares of common stock authorized by the Company’s stockholders reserved for issuance under the DSUP was increased from 500,000 shares to 700,000 shares. During the six months ended October 31, 2017, 119,998 (2016 – 90,453) DSUs were issued under the DSUP, of which 40,129 were granted to officers or employees and 79,869 were granted to non-employee directors. As of October 31, 2017, a total of 210,597 shares were available for issuance under the DSUP. The following table summarizes the Company’s outstanding DSU awards as of October 31, 2017, and changes during the period then ended: Weighted Average Grant Date Fair Number of DSUs Value Per DSU DSUs outstanding at April 30, 2017 345,392 $7.85 Granted 119,998 $2.20 DSUs outstanding at October 31, 2017 465,390 $6.40 The following table summarizes information regarding the non-vested DSUs outstanding as of October 31, 2017: Weighted Average Grant Date Fair Number of DSUs Value Per DSU Non-vested DSUs at April 30, 2017 46,217 $4.58 Granted 119,998 $2.21 Vested (101,963 ) $3.02 Non-vested DSUs at October 31, 2017 64,252 $2.21 As of October 31, 2017, there was $114,706 (2016 – $175,195) of total unrecognized compensation cost related to unvested DSU awards. This unrecognized compensation cost is expected to be recognized over a weighted average period of 2.15 years (2016 – 1.71 years). Employee and non-employee DSU based compensation amounts classified in the Company’s consolidated statements of operations for the three and six months ended October 31, 2017 and 2016 are as follows: Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Sales and marketing $ – $ – $ – $ – Research and development – – – – General and administrative 38,552 32,508 233,155 231,415 Total DSU based compensation $ 38,552 $ 32,508 $ 233,155 $ 231,415

Segmented Information

Segmented Information	6 Months Ended
	Oct. 31, 2017
Segmented Information [Text Block]	Note 6 Segmented Information The Company’s chief operating decision maker reviews financial information presented on a consolidated basis, accompanied by disaggregated information about revenues by geographic region for purposes of making operating decisions and assessing financial performance. Accordingly, the Company has concluded that it has one reportable operating segment. Revenues are based on the country in which the customer is located. The following is a summary of total revenues by geographic area for the three and six months ended October 31, 2017 and 2016: Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 North America $ 1,755,522 $ 1,526,524 $ 3,509,598 $ 3,435,387 EMEA 1,239,538 858,713 2,183,667 1,689,935 Asia Pacific 223,512 273,844 521,895 470,123 Latin America 191,993 92,032 308,211 181,662 $ 3,410,565 $ 2,751,113 $ 6,523,371 $ 5,777,107 All of the Company’s long-lived assets, which include equipment, intangible assets, goodwill and other assets, are located in Canada and the United States as follows: As at October 31, 2017 April 30, 2017 Canada $ 7,119,837 $ 6,731,644 United States 49,274 34,761 $ 7,169,111 $ 6,766,405 Revenue from significant customers for the three and six months ended October 31, 2017 and 2016 is summarized as follows: Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Customer A 13% –% 7% –% Customer B 10% 2% 6% 4% Accounts receivable balance for Customer A was $476,133 as at October 31, 2017 (April 30, 2017 - $nil). Accounts receivable balance for Customer B was $296,808 as at October 31, 2017 (April 30, 2017 - $169,604).

Commitments

Commitments	6 Months Ended
	Oct. 31, 2017
Commitments [Text Block]	Note 7 Commitments Total payable over the term of the agreements for the years ended April 30 are as follows: Office Leases – Office Leases – Total Office Related Party Unrelated Party Leases 2018 55,949 278,227 334,176 2019 111,899 557,643 669,542 2020 5,264 275,475 280,739 2021 – 6,092 6,092 $ 173,112 $ 1,117,437 $ 1,290,549

Contingencies

Contingencies	6 Months Ended
	Oct. 31, 2017
Contingencies [Text Block]	Note 8 Contingencies The Company is party to legal claims from time to time which arise in the normal course of business. These claims are not expected to have a material adverse effect on the financial position, results of operations or cash flows of the Company.

Earnings (loss) per common shar

Earnings (loss) per common share (EPS)	6 Months Ended
	Oct. 31, 2017
Earnings (loss) per common share (EPS) [Text Block]	Note 9 Earnings (loss) per common share (“EPS”) Computation of basic and diluted EPS: Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Net income (loss) $ 158,834 $ (564,020 ) $ (993,699 ) $ (927,931 ) Weighted average common shares outstanding 5,487,765 4,554,226 5,262,359 4,552,371 – diluted 5,892,580 4,554,226 5,262,359 4,552,371 Basic EPS $ 0.03 $ (0.12 ) $ (0.19 ) $ (0.20 ) Diluted EPS $ 0.03 $ (0.12 ) $ (0.19 ) $ (0.20 ) For the six months ended October 31, 2017 and 2016, common share equivalents, consisting of common shares issuable, on exercise or settlement, as applicable, of options, warrants and deferred share units (“DSUs”) of 820,886 and 923,102, respectively, were not included in the computation of diluted EPS because the effect was anti-dilutive. For the three months ended October 31, 2017, common share equivalents, consisting of common shares issuable, on exercise or settlement, as applicable of 3,677 options and 401,138 DSUs were included in the computation of diluted EPS because the effect was dilutive. For the three months ended October 31, 2016, common share equivalents were not included in the computation of diluted EPS because the effect was anti-dilutive.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Oct. 31, 2017
Basis of Presentation [Policy Text Block]	a) Basis of Presentation These interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, CounterPath Technologies Inc. (“CounterPath Technologies”), a company existing under the laws of the province of British Columbia, Canada, and BridgePort Networks, Inc. (“BridgePort”), incorporated under the laws of the state of Delaware. All inter- company transactions and balances have been eliminated. The Company has experienced volatile revenues as a result of a number of factors including its buildout of a cloud based subscription platform concurrent with the change of its licensing model to subscription based licensing and has not reached profitable operations which raises substantial doubt about its ability to continue operating as a going concern within one year of the date of the financial statements. The Company has historically been able to manage liquidity requirements through cost management and cost reduction measures, supplemented with raising additional financing. To alleviate this situation, the Company has plans in place to improve its financial position and liquidity, while executing on its growth strategy, by managing and or reducing costs that are not expected to have an adverse impact on the ability to generate cash flows. In addition, the Company has historically been able to raise additional financing to assist with the Company’s transition. As of the date of these financial statements, and from the planned cost management and reduction measures, that the Company has sufficient liquidity to meet the ongoing cash requirements of the Company for one year after the issuance date of the financial statements. Therefore, although substantial doubt has been raised, this has been alleviated by management’s plans.
Interim Reporting [Policy Text Block]	b) Interim Reporting The information presented in the accompanying interim consolidated financial statements is without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America. Except where noted, these interim financial statements follow the same accounting policies and methods of their application as the Company’s April 30, 2017 annual audited consolidated financial statements. All adjustments are of a normal recurring nature. It is suggested that these interim financial statements be read in conjunction with the Company’s April 30, 2017 annual audited consolidated financial statements. Operating results for the six months ended October 31, 2017 are not necessarily indicative of the results that can be expected for the year ending April 30, 2018.
Derivative Instruments [Policy Text Block]	d) Derivative Instruments The Company accounts for derivative instruments, consisting of foreign currency forward contracts, pursuant to the provisions of ASC 815, Derivatives and Hedging (“ASC 815”). ASC 815 requires the Company to measure derivative instruments at fair value and record them in the balance sheet as either an asset or liability and expands financial reporting about derivative instruments and hedging activities by requiring enhanced disclosures to enable investors to better understand their effects on an entity’s financial position, results of operations and cash flows. The Company does not use derivative instruments for trading purposes. ASC 815 also requires qualitative disclosures about objectives and strategies for using derivatives, quantitative disclosures about fair value amounts of and gains and losses on derivative instruments, and disclosures about credit-risk-related contingent features in derivative agreements. The Company also routinely enters into foreign currency forward contracts, not designated as hedging instruments, to protect the Company from fluctuations in exchange rates. Gains or losses arising out of marked to market fair value valuation of forward contracts, not designated as hedges, are recognized in net income. The Company records foreign currency forward contracts on its Consolidated Balance Sheets as derivative instruments assets or liabilities depending on whether the net fair value of such contracts is a net asset or net liability, respectively (see Note 4 “Derivative Financial Instruments and Risk Management,” of the Notes to the Consolidated Financial Statements). The Company did not enter any foreign currency derivatives designated as cash flow hedges in the three and six months ended October 31, 2017.
Goodwill [Policy Text Block]	e) Goodwill Goodwill represents the excess purchase price over the estimated fair value of net assets acquired as of the acquisition date. ASC Topic 350 (“ASC 350”) requires goodwill to be tested for impairment annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of the Company's business enterprise below its carrying value. These events or circumstances could include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Recoverability of goodwill is measured at the reporting unit level by comparing the reporting unit’s carrying amount, including goodwill, to the fair value of the reporting unit, which is measured based upon, among other factors, market multiples for comparable companies as well as a discounted cash flow analysis. Management has determined that the Company currently has a single reporting unit which is CounterPath Corporation. If the recorded value of the assets, including goodwill, and liabilities (“net book value”) of the reporting unit exceeds its fair value, an impairment loss may be required. Goodwill of $6,339,717 (CDN$6,704,947) and $2,083,960 (CDN$2,083,752) was initially recorded as the Company was deemed to be the acquirer of NewHeights Software Corporation (“NewHeights”) on August 2, 2007 and FirstHand Technologies Inc. (“FirstHand”) on February 1, 2008, respectively. Translated to U.S. dollars using the period end rate, the goodwill balance at October 31, 2017 was $5,211,964 (CDN$6,704,947) (April 30, 2017 - $4,914,029) in respect of NewHeights and $1,619,503 (CDN$2,083,414) (April 30, 2017 - $1,526,926) in respect of FirstHand. Management will perform its annual impairment test in its fiscal fourth quarter. No impairment charges were recorded for the six months ended October 31, 2017 and 2016.
Accounts Receivable and Allowance for Doubtful Accounts [Policy Text Block]	f) Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. October 31, April 30, 2017 2017 Balance of allowance for doubtful accounts, beginning of period/year $ 80,232 $ 547,173 Bad debt provision 101,624 346,689 Write-off of receivables (1,930 ) (813,630 ) Balance of allowance for doubtful accounts, end of period/year $ 179,926 $ 80,232 The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time the accounts receivable are beyond the contractual payment terms, previous loss history, and the customer’s current ability to pay its obligation. When the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, the Company records a charge to the allowance to reduce the customer’s related accounts.
Revenue Recognition [Policy Text Block]	g) Revenue Recognition The Company’s revenue is generated from the sale of software license, subscription fees related to the cloud offering, support and maintenance services and professional services. The Company recognizes revenue in accordance with ASC 985-605 “Software Revenue Recognition”. Software license revenue is recognized for sales of perpetual licenses. Subscription, support and maintenance revenue is generated from recurring fees purchased through the Company’s cloud based offerings, where the customer has no right to take possession of the underlying software at any time and is recognized ratably as the service is delivered. Professional and other services includes software customization, implementation, training, and dedicated engineering which are recognized as the related service has been performed.
Earnings Per Share [Policy Text Block]	h) Earnings Per Share The Company computes net loss per share in accordance with ASC Topics 260 and ASC 260-10. ASC Topics 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the year. Diluted EPS gives effect to all dilutive potential common shares outstanding during the year including stock options and warrants using the treasury stock method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. For the six months ended October 31, 2017 and 2016, common share equivalents, consisting of common shares issuable, on exercise or settlement, as applicable, of options, warrants and deferred share units (“DSUs”) of 820,886 and 923,102, respectively, were not included in the computation of diluted EPS because the effect was anti-dilutive. For the three months ended October 31, 2017, common share equivalents, consisting of common shares issuable, on exercise or settlement, as applicable of 3,677 options and 401,138 DSUs were included in the computation of diluted EPS because the effect was dilutive. For the three months ended October 31, 2016, common share equivalents were not included in the computation of diluted EPS because the effect was anti-dilutive.

Significant Accounting Polici19

Significant Accounting Policies (Tables)	6 Months Ended
	Oct. 31, 2017
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	October 31, April 30, 2017 2017 Balance of allowance for doubtful accounts, beginning of period/year $ 80,232 $ 547,173 Bad debt provision 101,624 346,689 Write-off of receivables (1,930 ) (813,630 ) Balance of allowance for doubtful accounts, end of period/year $ 179,926 $ 80,232

Derivative Financial Instrume20

Derivative Financial Instruments and Risk Management (Tables)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Carrying Fair Value As at October 31, 2017 Amount Fair Value Levels Reference Cash and cash equivalents $ 1,682,132 $ 1,682,132 1 N/A	Carrying Fair Value As at April 30, 2017 Amount Fair Value Levels Reference Cash and cash equivalents $ 2,071,019 $ 2,071,019 1 N/A

Common Stock (Tables)

Common Stock (Tables)	6 Months Ended
	Oct. 31, 2017
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Risk-free interest rate – – – 1.10% Expected volatility – – – 95.19% Expected term – – – 3.7 years Dividend yield – – – 0%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted Average Number of Exercise Price Options per Share Outstanding at April 30, 2017 396,922 $2.46 Forfeited/Cancelled (11,426 ) $2.49 Expired (30,000 ) $2.50 Outstanding at October 31, 2017 355,496 $2.45 Exercisable at October 31, 2017 225,847 $2.48 Exercisable at April 30, 2017 221,739 $2.49
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	Number of Aggregate Number of Aggregate Options Intrinsic Options Intrinsic Exercise Price Outstanding Value Expiry Date Exercisable Value $2.03 10,000 $ 3,800 December 15, 2021 2,083 $ 792 $2.40 60,000 600 July 15, 2021 18,750 188 $2.41 49,938 – December 14, 2020 23,112 – $2.46 25,000 – March 14, 2022 3,646 – $2.50 210,558 – July 25, 2018 to July 17, 2020 178,256 – October 31, 2017 355,496 $ 4,400 225,847 $ 980 April 30, 2017 396,922 $ – 221,739 $ –
Schedule of Nonvested Performance-based Units Activity [Table Text Block]	Weighted Number of Average Grant Options Date Fair Value Non-vested options at April 30, 2017 175,183 $3.49 Vested (41,700 ) $4.17 Forfeited/Cancelled (3,834 ) $2.12 Non-vested options at October 31, 2017 129,649 $2.26
Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs [Table Text Block]	Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Cost of sales $ 8,505 $ 35,304 $ 27,855 $ 54,053 Sales and marketing 15,944 71,010 41,674 119,414 Research and development 11,527 37,827 31,927 57,517 General and administrative 36,099 60,319 72,348 88,788 Total stock-option based compensation 72,075 $ 204,460 $ 173,804 $ 319,775
Schedule of Stockholders' Equity Note, Warrants or Rights, Activity [Table Text Block]	Number of Weighted Average Warrants Exercise Price Expiry Dates Warrants at April 30, 2017 146,500 $ 7.50 September 4, 2017 Granted – – – Exercised – – – Expired (146,500 ) $ 7.50 September 4, 2017 Warrants at October 31, 2017 – –
Schedule of Stockholders Equity Deferred Share Unit Plan [Table Text Block]	Weighted Average Grant Date Fair Number of DSUs Value Per DSU DSUs outstanding at April 30, 2017 345,392 $7.85 Granted 119,998 $2.20 DSUs outstanding at October 31, 2017 465,390 $6.40
Schedule of Stockholders Equity Non Vested Deferred Share Units [Table Text Block]	Weighted Average Grant Date Fair Number of DSUs Value Per DSU Non-vested DSUs at April 30, 2017 46,217 $4.58 Granted 119,998 $2.21 Vested (101,963 ) $3.02 Non-vested DSUs at October 31, 2017 64,252 $2.21
Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units [Table Text Block]	Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Sales and marketing $ – $ – $ – $ – Research and development – – – – General and administrative 38,552 32,508 233,155 231,415 Total DSU based compensation $ 38,552 $ 32,508 $ 233,155 $ 231,415

Segmented Information (Tables)

Segmented Information (Tables)	6 Months Ended
	Oct. 31, 2017
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 North America $ 1,755,522 $ 1,526,524 $ 3,509,598 $ 3,435,387 EMEA 1,239,538 858,713 2,183,667 1,689,935 Asia Pacific 223,512 273,844 521,895 470,123 Latin America 191,993 92,032 308,211 181,662 $ 3,410,565 $ 2,751,113 $ 6,523,371 $ 5,777,107
Schedule of Long Lived Assets by Geographical Areas [Table Text Block]	As at October 31, 2017 April 30, 2017 Canada $ 7,119,837 $ 6,731,644 United States 49,274 34,761 $ 7,169,111 $ 6,766,405
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Customer A 13% –% 7% –% Customer B 10% 2% 6% 4%

Commitments (Tables)

Commitments (Tables)	6 Months Ended
	Oct. 31, 2017
Schedule of Agreements by Year [Table Text Block]	Office Leases – Office Leases – Total Office Related Party Unrelated Party Leases 2018 55,949 278,227 334,176 2019 111,899 557,643 669,542 2020 5,264 275,475 280,739 2021 – 6,092 6,092 $ 173,112 $ 1,117,437 $ 1,290,549

Earnings (loss) per common sh24

Earnings (loss) per common share (EPS) (Tables)	6 Months Ended
	Oct. 31, 2017
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Six Months Ended October 31, October 31, 2017 2016 2017 2016 Net income (loss) $ 158,834 $ (564,020 ) $ (993,699 ) $ (927,931 ) Weighted average common shares outstanding 5,487,765 4,554,226 5,262,359 4,552,371 – diluted 5,892,580 4,554,226 5,262,359 4,552,371 Basic EPS $ 0.03 $ (0.12 ) $ (0.19 ) $ (0.20 ) Diluted EPS $ 0.03 $ (0.12 ) $ (0.19 ) $ (0.20 )

Significant Accounting Polici25

Significant Accounting Policies (Narrative) (Details) - 6 months ended Oct. 31, 2017	USD ($)shares	CADshares
Significant Accounting Policies 1	$ 6,339,717
Significant Accounting Policies 2 | CAD		CAD 6,704,947
Significant Accounting Policies 3	2,083,960
Significant Accounting Policies 4 | CAD		2,083,752
Significant Accounting Policies 5	5,211,964
Significant Accounting Policies 6 | CAD		6,704,947
Significant Accounting Policies 7	4,914,029
Significant Accounting Policies 8	1,619,503
Significant Accounting Policies 9 | CAD		CAD 2,083,414
Significant Accounting Policies 10	$ 1,526,926
Significant Accounting Policies 11	820,886	820,886
Significant Accounting Policies 12	923,102	923,102
Significant Accounting Policies 13 | shares	3,677	3,677
Significant Accounting Policies 14	401,138	401,138

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	6 Months Ended
	Oct. 31, 2017USD ($)$ / sharesshares
Related Party Transactions 1	$ 20,078
Related Party Transactions 2	40,156
Related Party Transactions 3	19,271
Related Party Transactions 4	$ 38,541
Related Party Transactions 5	8,007,004
Related Party Transactions 6	8,007,004
Related Party Transactions 7	$ 7,907
Related Party Transactions 8	15,836
Related Party Transactions 9	7,520
Related Party Transactions 10	$ 14,878
Related Party Transactions 11 | shares	539,240
Related Party Transactions 12 | $ / shares	$ 2.20
Related Party Transactions 13	$ 1,186,328
Related Party Transactions 14 | shares	144,357
Related Party Transactions 15 | shares	180,446
Related Party Transactions 16 | shares	11,368
Related Party Transactions 17 | shares	4,511
Related Party Transactions 18 | shares	4,545
Related Party Transactions 19 | shares	454,097
Related Party Transactions 20 | $ / shares	$ 2.05
Related Party Transactions 21	$ 930,899
Related Party Transactions 22	$ 32,207
Related Party Transactions 23 | shares	198,000
Related Party Transactions 24 | shares	12,195

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details) - 6 months ended Oct. 31, 2017	USD ($)yrmo$ / sharesshares	CADyrmoshares
Common Stock 1 | shares	14,000	14,000
Common Stock 2 | shares	539,240	539,240
Common Stock 3 | $ / shares	$ 2.20
Common Stock 4	$ 1,186,328
Common Stock 5	$ 19,832
Common Stock 6 | shares	454,097	454,097
Common Stock 7 | $ / shares	$ 2.05
Common Stock 8	$ 930,899
Common Stock 9	$ 32,206
Common Stock 10 | shares	25,000	25,000
Common Stock 11 | shares	23,500	23,500
Common Stock 12 | shares	10,000	10,000
Common Stock 13 | shares	10,000	10,000
Common Stock 14 | shares	3,500	3,500
Common Stock 15	12.50%	12.50%
Common Stock 16 | mo	42	42
Common Stock 17	986,000	986,000
Common Stock 18	15.00%	15.00%
Common Stock 19	$ 0
Common Stock 20	$ 1.55
Common Stock 21 | $ / shares	$ 2.41
Common Stock 22	$ 1.93
Common Stock 23	20,833	20,833
Common Stock 24	0	0
Common Stock 25	$ 0
Common Stock 26	0
Common Stock 27	73,069
Common Stock 28	173,682
Common Stock 29	91,395
Common Stock 30	216,228
Common Stock 31	$ 275,075
Common Stock 32 | yr	1.9	1.9
Common Stock 33	6.00%	6.00%
Common Stock 34	50.00%	50.00%
Common Stock 35	3.00%	3.00%
Common Stock 36	$ 14,971
Common Stock 37	$ 18,197
Common Stock 38 | shares	0	0
Common Stock 39	24,481	24,481
Common Stock 40 | shares	12,165	12,165
Common Stock 41 | shares	120,000	120,000
Common Stock 42 | shares	74,038	74,038
Common Stock 43 | shares	258,613	258,613
Common Stock 44 | shares	73,500	73,500
Common Stock 45	$ 2.17
Common Stock 46 | CAD		CAD 2.81
Common Stock 47	$ 159,495
Common Stock 48 | shares	71,500	71,500
Common Stock 49	5.00%	5.00%
Common Stock 50 | shares	500,000	500,000
Common Stock 51 | shares	700,000	700,000
Common Stock 52	119,998	119,998
Common Stock 53	90,453	90,453
Common Stock 54	40,129	40,129
Common Stock 55	79,869	79,869
Common Stock 56 | shares	210,597	210,597
Common Stock 57	$ 114,706
Common Stock 58	$ 175,195
Common Stock 59 | yr	2.15	2.15
Common Stock 60 | yr	1.71	1.71

Segmented Information (Narrativ

Segmented Information (Narrative) (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Segmented Information 1	$ 476,133
Segmented Information 2	0
Segmented Information 3	296,808
Segmented Information 4	$ 169,604

Earnings (loss) per common sh29

Earnings (loss) per common share (EPS) (Narrative) (Details)	6 Months Ended
	Oct. 31, 2017shares
Earnings (loss) Per Common Share (eps) 1	820,886
Earnings (loss) Per Common Share (eps) 2	923,102
Earnings (loss) Per Common Share (eps) 3	3,677
Earnings (loss) Per Common Share (eps) 4	401,138

Schedule of Accounts, Notes, Lo

Schedule of Accounts, Notes, Loans and Financing Receivable (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 1	$ 80,232
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 2	547,173
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 3	101,624
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 4	346,689
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 5	(1,930)
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 6	(813,630)
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 7	179,926
Significant Accounting Policies Schedule Of Accounts, Notes, Loans And Financing Receivable 8	$ 80,232

Fair Value, Assets Measured on

Fair Value, Assets Measured on Recurring Basis (Details) - USD ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2017	Apr. 30, 2017
Derivative Financial Instruments And Risk Management Fair Value, Assets Measured On Recurring Basis 1	$ 1,682,132
Derivative Financial Instruments And Risk Management Fair Value, Assets Measured On Recurring Basis 2	$ 1,682,132
Derivative Financial Instruments And Risk Management Fair Value, Assets Measured On Recurring Basis 1		$ 2,071,019
Derivative Financial Instruments And Risk Management Fair Value, Assets Measured On Recurring Basis 2		$ 2,071,019

Schedule of Share-based Payment

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	6 Months Ended
	Oct. 31, 2017USD ($)yr
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 1	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 2	0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 3	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 4	1.10%
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 5	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 6	0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 7	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 8	95.19%
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 9	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 10	0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 11	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 12 | yr	3.7
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 13	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 14	0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 15	$ 0
Common Stock Schedule Of Share-based Payment Award, Stock Options, Valuation Assumptions 16	0.00%

Schedule of Share-based Compens

Schedule of Share-based Compensation, Stock Options, Activity (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 1	$ 396,922
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 2	2.46
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 3	(11,426)
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 4	2.49
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 5	(30,000)
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 6	2.50
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 7	355,496
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 8	2.45
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 9	225,847
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 10	2.48
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 11	221,739
Common Stock Schedule Of Share-based Compensation, Stock Options, Activity 12	$ 2.49

Disclosure of Share-based Compe

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 1	$ 2.03
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 2	10,000
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 3	3,800
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 4	2,083
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 5	792
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 6	2.40
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 7	60,000
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 8	600
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 9	18,750
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 10	188
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 11	2.41
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 12	49,938
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 13	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 14	23,112
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 15	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 16	2.46
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 17	25,000
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 18	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 19	3,646
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 20	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 21	2.50
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 22	210,558
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 23	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 24	178,256
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 25	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 26	355,496
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 27	4,400
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 28	225,847
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 29	980
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 30	396,922
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 31	0
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 32	221,739
Common Stock Disclosure Of Share-based Compensation Arrangements By Share-based Payment Award 33	$ 0

Schedule of Nonvested Performan

Schedule of Nonvested Performance-based Units Activity (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Nonvested Performance-based Units Activity 1	$ 175,183
Common Stock Schedule Of Nonvested Performance-based Units Activity 2	3.49
Common Stock Schedule Of Nonvested Performance-based Units Activity 3	(41,700)
Common Stock Schedule Of Nonvested Performance-based Units Activity 4	4.17
Common Stock Schedule Of Nonvested Performance-based Units Activity 5	(3,834)
Common Stock Schedule Of Nonvested Performance-based Units Activity 6	2.12
Common Stock Schedule Of Nonvested Performance-based Units Activity 7	129,649
Common Stock Schedule Of Nonvested Performance-based Units Activity 8	$ 2.26

Schedule of Employee and Non-Em

Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 1	$ 8,505
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 2	35,304
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 3	27,855
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 4	54,053
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 5	15,944
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 6	71,010
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 7	41,674
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 8	119,414
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 9	11,527
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 10	37,827
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 11	31,927
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 12	57,517
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 13	36,099
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 14	60,319
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 15	72,348
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 16	88,788
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 17	72,075
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 18	204,460
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 19	173,804
Common Stock Schedule Of Employee And Non-employee Service Share-based Compensation Allocation Of Recognized Period Costs 20	$ 319,775

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights, Activity (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 1	$ 146,500
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 2	7.50
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 3	$ 0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 4	0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 5	0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 6	0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 7	0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 8	0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 9	$ (146,500)
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 10	7.50
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 11	$ 0
Common Stock Schedule Of Stockholders' Equity Note, Warrants Or Rights, Activity 12	$ 0

Schedule of Stockholders Equity

Schedule of Stockholders Equity Deferred Share Unit Plan (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Stockholders Equity Deferred Share Unit Plan 1	$ 345,392
Common Stock Schedule Of Stockholders Equity Deferred Share Unit Plan 2	7.85
Common Stock Schedule Of Stockholders Equity Deferred Share Unit Plan 3	119,998
Common Stock Schedule Of Stockholders Equity Deferred Share Unit Plan 4	2.20
Common Stock Schedule Of Stockholders Equity Deferred Share Unit Plan 5	465,390
Common Stock Schedule Of Stockholders Equity Deferred Share Unit Plan 6	$ 6.40

Schedule of Stockholders Equi39

Schedule of Stockholders Equity Non Vested Deferred Share Units (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 1	$ 46,217
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 2	4.58
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 3	119,998
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 4	2.21
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 5	(101,963)
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 6	3.02
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 7	64,252
Common Stock Schedule Of Stockholders Equity Non Vested Deferred Share Units 8	$ 2.21

Schedule of Allocation of Share

Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 1	$ 0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 2	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 3	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 4	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 5	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 6	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 7	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 8	0
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 9	38,552
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 10	32,508
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 11	233,155
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 12	231,415
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 13	38,552
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 14	32,508
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 15	233,155
Common Stock Schedule Of Allocation Of Share Based Compensation Costs For Deferred Share Units 16	$ 231,415

Schedule of Revenue from Extern

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 1	$ 1,755,522
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 2	1,526,524
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 3	3,509,598
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 4	3,435,387
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 5	1,239,538
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 6	858,713
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 7	2,183,667
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 8	1,689,935
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 9	223,512
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 10	273,844
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 11	521,895
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 12	470,123
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 13	191,993
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 14	92,032
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 15	308,211
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 16	181,662
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 17	3,410,565
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 18	2,751,113
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 19	6,523,371
Segmented Information Schedule Of Revenue From External Customers Attributed To Foreign Countries By Geographic Area 20	$ 5,777,107

Schedule of Long Lived Assets b

Schedule of Long Lived Assets by Geographical Areas (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Segmented Information Schedule Of Long Lived Assets By Geographical Areas 1	$ 7,119,837
Segmented Information Schedule Of Long Lived Assets By Geographical Areas 2	6,731,644
Segmented Information Schedule Of Long Lived Assets By Geographical Areas 3	49,274
Segmented Information Schedule Of Long Lived Assets By Geographical Areas 4	34,761
Segmented Information Schedule Of Long Lived Assets By Geographical Areas 5	7,169,111
Segmented Information Schedule Of Long Lived Assets By Geographical Areas 6	$ 6,766,405

Schedule of Revenue by Major Cu

Schedule of Revenue by Major Customers by Reporting Segments (Details)	6 Months Ended
	Oct. 31, 2017
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 1	13.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 2	0.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 3	7.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 4	0.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 5	10.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 6	2.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 7	6.00%
Segmented Information Schedule Of Revenue By Major Customers By Reporting Segments 8	4.00%

Schedule of Agreements by Year

Schedule of Agreements by Year (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Commitments Schedule Of Agreements By Year 1	$ 55,949
Commitments Schedule Of Agreements By Year 2	278,227
Commitments Schedule Of Agreements By Year 3	334,176
Commitments Schedule Of Agreements By Year 4	111,899
Commitments Schedule Of Agreements By Year 5	557,643
Commitments Schedule Of Agreements By Year 6	669,542
Commitments Schedule Of Agreements By Year 7	5,264
Commitments Schedule Of Agreements By Year 8	275,475
Commitments Schedule Of Agreements By Year 9	280,739
Commitments Schedule Of Agreements By Year 10	0
Commitments Schedule Of Agreements By Year 11	6,092
Commitments Schedule Of Agreements By Year 12	6,092
Commitments Schedule Of Agreements By Year 13	173,112
Commitments Schedule Of Agreements By Year 14	1,117,437
Commitments Schedule Of Agreements By Year 15	$ 1,290,549

Schedule of Earnings Per Share,

Schedule of Earnings Per Share, Basic and Diluted (Details)	6 Months Ended
	Oct. 31, 2017USD ($)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 1	$ 158,834
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 2	(564,020)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 3	(993,699)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 4	(927,931)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 5	5,487,765
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 6	4,554,226
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 7	5,262,359
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 8	4,552,371
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 9	5,892,580
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 10	4,554,226
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 11	5,262,359
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 12	$ 4,552,371
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 13	0.03
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 14	(0.12)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 15	(0.19)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 16	(0.20)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 17	0.03
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 18	(0.12)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 19	(0.19)
Earnings (loss) Per Common Share (eps) Schedule Of Earnings Per Share, Basic And Diluted 20	(0.20)