Counterpath (CPAH) 10-K 11 Jul 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2019	Jul. 05, 2019	Oct. 31, 2018
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 30, 2019
Entity Registrant Name	COUNTERPATH CORP
Entity Central Index Key	0001236997
Current Fiscal Year End Date	--04-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		5,953,380
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 5,459,478
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Current assets:
Cash	$ 1,862,458	$ 2,348,883
Accounts receivable (net of allowance for doubtful accounts of $619,514 (2018 - $322,638))	1,876,896	3,509,010
Deferred sales commission costs - current	122,777
Derivative assets	1,178
Prepaid expenses and other current assets	263,078	191,245
Total current assets	4,126,387	6,049,138
Deposits	94,829	98,633
Deferred sales commission costs - non-current	77,571
Equipment	59,914	121,819
Goodwill	6,541,290	6,843,575
Intangibles and other assets	224,795	221,062
Total Assets	11,124,786	13,334,227
Current liabilities:
Accounts payable and accrued liabilities	2,233,875	2,437,733
Derivative liability	4,512
Unearned revenue	2,593,726	2,565,876
Customer deposits	947	2,200
Accrued warranty	63,130	54,365
Total current liabilities	4,885,095	5,068,939
Deferred lease inducements	4,031	14,339
Loan payable	3,000,000
Unrecognized tax liability	9,763	9,763
Total liabilities	7,898,889	5,093,041
Stockholders' equity:
Preferred stock, $0.001 par value Authorized: 100,000,000 Issued and outstanding: April 30, 2019 - nil; April 30, 2018 - nil
Common stock, $0.001 par value - Note 10 Authorized: 100,000,000 Issued: April 30, 2019 - 5,950,246; April 30, 2018 - 5,930,468	5,950	5,931
Additional paid-in capital	75,667,533	75,170,181
Accumulated deficit	(68,581,091)	(63,701,685)
Accumulated other comprehensive loss - currency translation adjustment	(3,866,495)	(3,233,241)
Total stockholders' equity	3,225,897	8,241,186
Liabilities and Stockholders' Equity	$ 11,124,786	$ 13,334,227

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Allowance for Doubtful Accounts Receivable, Current	$ 619,514	$ 322,638
Preferred Stock, Par Value Per Share (in dollars 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 (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	5,950,246	5,930,468

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Revenue
Software	$ 4,660,660	$ 6,338,512
Subscription, support and maintenance	5,366,290	4,273,410
Professional services and other	737,954	1,769,819
Total revenue	10,764,904	12,381,741
Operating expenses:
Cost of sales (includes depreciation of $529 (2018 - $6,337))	2,223,984	1,629,814
Sales and marketing	4,061,921	4,266,716
Research and development	5,547,587	5,506,887
General and administrative	4,098,173	3,772,094
Total operating expenses	15,931,665	15,175,511
Loss from operations	(5,166,761)	(2,793,770)
Interest and other (expense) income, net
Interest and other income	2,145	3
Interest expense	(107,323)	(364)
Foreign exchange (loss) gain	256,765	(426,539)
Change in fair value of derivative instruments	1,735
Total interest and other (expense) income, net	153,322	(426,900)
Net loss for the year	$ (5,013,439)	$ (3,220,670)
Net loss per share:
Basic and diluted (in dollars per share)	$ (0.84)	$ (0.59)
Weighted average common shares outstanding:
Basic and diluted (in shares)	5,942,096	5,496,201

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Depreciation	$ 529	$ 6,337

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Net loss for the year	$ (5,013,439)	$ (3,220,670)
Other comprehensive loss:
Foreign currency translation adjustments	(633,254)	791,955
Comprehensive loss	$ (5,646,693)	$ (2,428,715)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)
Cash flows from operating activities:
Net loss for the year	$ (5,013,439)	$ (3,220,670)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	1,082,440	578,024
Deferred lease inducements	(9,675)	(10,175)
Depreciation and amortization	105,464	113,805
Unrealized foreign exchange (gain) loss	(355,739)	468,354
Stock-based compensation	474,726	604,566
Issuance of common stock for services		16,156
Change in fair value of derivative instruments	3,334
Changes in assets and liabilities:
Accounts payable and accrued liabilities	(160,586)	561,703
Accounts receivable	549,658	(1,375,552)
Deferred sales commission costs	(61,705)
Accrued warranty	(11,095)	8,765
Customer deposits	(1,253)	(6,325)
Prepaid expenses and other current assets	(73,359)	(18,645)
Unearned revenue	27,850	(147,096)
Net cash used in operating activities	(3,443,379)	(2,427,090)
Cash flows from investing activities:
Purchases of equipment	(40,094)	(100,300)
Purchases of intangibles	(9,638)	(24,813)
Net cash used in investing activities	(49,732)	(125,113)
Cash flows from financing activities:
Net proceeds from issuance of common stock	22,645	2,902,990
Repurchases of common stock		(33,119)
Proceeds received from loan payable	3,000,000
Net cash provided by financing activities	3,022,645	2,869,871
Foreign exchange effect on cash	(15,959)	(39,804)
(Decrease) increase in cash	(486,425)	277,864
Cash, beginning of the period	2,348,883	2,071,019
Cash, end of the period	1,862,458	2,348,883
Cash paid for:
Interest	52,603	364
Taxes	$ 0	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - 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	$ 967		2,831,479			2,832,446
Private placement, net of share issuance costs (Shares)	966,740
Issuance of common stock for services	$ 7		16,149			16,156
Issuance of common stock for services (Shares)	6,789
Share repurchase plan		$ (14)	(33,829)			(33,843)
Share repurchase plan (Shares)		(13,600)
Cancellation of shares	$ (74)	$ 74	724			724
Cancellation of shares (Shares)	(73,500)	73,500
Stock-based compensation			604,566	0	0	604,566
Employee share purchase program	$ 25		69,300	0	0	69,325
Employee share purchase program (Shares)	24,699
Exercise of stock options	$ 1		1,217	0	0	$ 1,218
Exercise of stock options (Shares)	495					495
Net loss for the year				(3,220,670)		$ (3,220,670)
Foreign currency translation adjustment					791,955	791,955
Ending Balance at Apr. 30, 2018	$ 5,931		75,170,181	(63,701,685)	(3,233,241)	$ 8,241,186
Ending Balance (Shares) at Apr. 30, 2018	5,930,468
Cancellation of shares (Shares)						153,988
Stock-based compensation			474,726	0	0	$ 474,726
Employee share purchase program	$ 12		25,012	0	0	25,024
Employee share purchase program (Shares)	12,820
Exercise of stock options	$ 7		(2,386)	0	0	$ (2,379)
Exercise of stock options (Shares)	6,958					35,500
Net loss for the year				(5,013,439)		$ (5,013,439)
Foreign currency translation adjustment					(633,254)	(633,254)
Ending Balance at Apr. 30, 2019	$ 5,950		$ 75,667,533	(68,581,091)	$ (3,866,495)	3,225,897
Ending Balance (Shares) at Apr. 30, 2019	5,950,246
Adoption of ASC 606				$ 134,033		$ 134,033

Nature of Operations

Nature of Operations	12 Months Ended
	Apr. 30, 2019
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 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2019
Summary of Significant Accounting Policies [Text Block]	Note 2 Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America (“U.S. GAAP”) and are stated in U.S. dollars, except where otherwise disclosed. These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, CounterPath Technologies Inc., a company existing under the laws of the province of British Columbia, Canada, and BridgePort Networks, Inc. (“BridgePort”), a company incorporated under the laws of the state of Delaware and CounterPath LLC, a company formed on August 27, 2018, under the laws of the state of Delaware. The results of NewHeights Software Corporation (“NewHeights”), which subsequently was amalgamated with another subsidiary to become CounterPath Technologies Inc., are included from August 2, 2007, the date of acquisition. The results of FirstHand Technologies Inc. (“FirstHand”), which subsequently was amalgamated with CounterPath Technologies Inc., and BridgePort are included from February 1, 2008, the date of acquisition. All inter-company transactions and balances have been eliminated. These 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. Going Concern The Company has experienced recurring losses and has an accumulated deficit of $68,581,091 as of April 30, 2019. This is a result of flat to declining revenues due to a number of factors including an increased focus on building out the Company’s cloud-based subscription platform and a change from the current licensing model to subscription- based licensing which has not reached profitable operations resulting in substantial doubt about the Company’s ability to continue operating as a going concern. To alleviate this situation, the Company has plans in place to improve its financial position and liquidity through additional financing, while executing on its growth strategy, and by managing and or reducing costs that are not expected to have an adverse impact on the ability to generate cash flows, as the transition to its software as a service platform and subscription licensing continues. The Company has historically been able to manage liquidity requirements through cost management and cost reduction measures, supplemented with raising additional financing. On October 10, 2018, the Company entered into a loan agreement for an aggregate principal amount of up to $3,000,000 which was fully drawn as of April 30, 2019. See Note 9 – Loan Payable Note 17 – Subsequent Events Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions which affect the amounts reported in these consolidated financial statements, the notes thereto, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates. Reclassification Certain prior period balances have been reclassified to conform to the current period presentation in the Company’s consolidated financial statements and the accompanying notes. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company has exposure to credit risk to the extent cash balances exceed amounts covered by federal deposit insurance; however, the Company believes that its credit risk on cash balances is immaterial. The Company is also subject to concentrations of credit risk in its accounts receivable. The Company monitors and actively manages its receivables, and from time to time will insure certain receivables with higher credit risk and may require collateral or other securities to support its accounts receivable. The table below presents significant customers who accounted for greater than 10% of total accounts receivable as of April 30, 2019 and 2018: April 30, April 30, 2019 2018 Customer A 13% 2% Customer B 7% 13% Customer C –% 18% Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. Years Ended April 30, 2019 2018 Balance of allowance for doubtful accounts, beginning of year $ 322,638 $ 80,232 Bad debt provision 1,082,440 578,024 Write-off of receivables (785,564 ) (335,618 ) Balance of allowance for doubtful accounts, end of year $ 619,514 $ 322,638 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. Stock-Based Compensation The Company adopted ASC 718 “Compensation – Stock Compensation”, using the modified prospective method on May 1, 2006. Under this application, the Company is required to record compensation expense, based on the fair value of the awards, for all awards granted after the date of adoption and for the unvested portion of previously granted awards that remain outstanding as at the date of adoption. In accordance with ASC 718, the compensation expense is amortized on a straight-line basis over the requisite service period which approximates the vesting period. Stock options granted to non-employees were accounted for in accordance with ASC 718 and ASC 505-50 “Equity based payments to non-employees” and were measured at the fair value of the options as determined by an option pricing model on the measurement date and compensation expense is amortized over the vesting period or, if none exists, over the service period. With the adoption of ASC 718, the Company has elected to use the Black-Scholes option pricing model to determine the fair value of stock options granted. The Company has estimated the fair value of option awards to employees and non-employees for the years ended April 30, 2019 and April 30, 2018 using the assumptions more fully described in Note 10. Equipment and Amortization Equipment is recorded at cost. Depreciation is provided for using the straight-line method over the estimated useful lives as follows: Computer hardware Two years Computer software Two years Leasehold improvements Shorter of lease term or estimated economic life Office furniture Five years Website Three years Research and Development Research and development expense includes costs incurred to develop intellectual property. The costs for the development of new software and substantial enhancements to existing software are expensed as incurred until technological feasibility has been established, at which time any additional costs would be capitalized. Management has determined that technological feasibility is established at the time a working model of software is completed. Because management believes that the current process for developing software will be essentially completed concurrently with the establishment of technological feasibility, no costs have been capitalized to date. Website Development Costs The Company recognizes the costs associated with developing a website in accordance with ASC Topic 350-40 “Intangibles – Internal Use Software”. Internal and external costs incurred during the preliminary project stage are expensed as they are incurred. Training costs are not internal-use software development costs and, if incurred during this stage, are expensed as incurred. These capitalized costs are amortized based on their estimated useful life over three years. Payroll and other related costs are not capitalized, as the amounts principally relate to maintenance. Goodwill Goodwill represents the excess purchase price over the estimated fair value of net assets acquired and liabilities assumed as of the acquisition date. ASC Topic 350 “Intangibles – Goodwill” 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 operates as a single operating segment and consequently a single reporting unit due to the similar economic characteristics of its components and the nature of the products and services offered by those components. If the recorded value of the Company’s assets, including goodwill, and liabilities (“net book value”) of the reporting unit exceeds its fair value, an impairment loss may be required. The Company reviews goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with FASB ASC 350, Goodwill and Other Intangible Assets In September of 2011, FASB issued Accounting Standards Update 2011-08, “Intangibles—Goodwill and Other (Topic 350)” Determining the fair value of the reporting unit involves the use of significant estimates and assumptions. These estimates and assumptions include future economic and market conditions and determination of appropriate market comparables. The Company bases its fair value estimates on assumptions management believes to be reasonable but that are unpredictable and inherently uncertain. Actual future results may differ from those estimates. Goodwill was initially recorded upon the acquisition of NewHeights on August 2, 2007 and FirstHand on February 1, 2008. At the time of each acquisition and as of the date of the consolidated financial statements, the Company recognized the following: Ap ril 30, Acquisition Date 2019 2018 NewHeights $ 6,339,717 CDN$ 6,704,947 $ 4,990,578 $ 5,221,202 FirstHand 2,083,960 2,083,752 1,550,712 1,622,373 $ 8,423,677 CDN$ 8,788,699 $ 6,541,290 $ 6,843,575 The Company performed its annual impairment test during the fourth quarter for the years ended April 30, 2019 and 2018 and concluded that there has been no impairment to the carrying amount. Intangible Assets The Company’s intangible assets consists of patents and trademarks. Costs related to granted patents are capitalized and amortized over the expected life of the patent which ranges from 16 to 20 years. Costs related to patent applications are expensed as incurred. Costs related to trademarks are capitalized and are not amortized as the Company expects such trademarks to be used indefinitely. Foreign Currency Translation The Company’s functional currency is the U.S. dollar. The Company’s wholly-owned subsidiaries with a functional currency other than the U.S. dollar are translated into amounts in the reporting currency, U.S. dollars, in accordance with ASC Topic 830 “Foreign Currency Matters”. Revenues and expenses are translated at the average exchange rate prevailing during the periods. At each balance sheet date, assets and liabilities that are denominated in a currency other than U.S. dollars are adjusted to reflect the current exchange rate which may give rise to a foreign currency translation adjustment accounted for as a separate component of stockholders’ equity and included in comprehensive loss. For transactions undertaken by the Company in foreign currencies, monetary assets and liabilities are translated into the functional currency at the exchange rate in effect at the end of the year. Non-monetary assets and liabilities are translated at the exchange rate prevailing when the assets were acquired or the liabilities assumed. Revenues and expenses are translated at the rate approximating the rate of exchange on the transaction date. Exchange gains and losses are included in the determination of net income (loss) for the year. Accrued Warranty The Company’s warranty policy generally provides for one year of warranty for its products. The Company records a liability for estimated warranty obligations at the date products are sold. The estimated cost of warranty coverage is based on the Company’s actual historical experience with its current products or similar products. For new products, the required reserve is based on historical experience of similar products until such time as sufficient historical data has been collected on the new product. Estimated liabilities for warranty exposures, which relate to normal product warranties and a one-year obligation to provide for potential future liabilities for product sales for the years ended April 30, 2019 and 2018 were as follows: Years En de d April 30, 2019 2018 Balance, beginning of year $ 63,130 $ 54,365 Usage during the year – – Additions (reductions) during the year (11,095 ) 8,765 Balance, end of year $ 52,035 $ 63,130 Fair Value of Financial Instruments ASC 820, Fair Value Measurements, defines fair value as the price at which an asset could be exchanged or a liability transferred in an orderly transaction between knowledgeable, willing parties in the principal or most advantageous market for the asset or liability. Where available, fair value is based on observable market prices or derived from such prices. Where observable prices or inputs are not available, valuation models are applied which may involve some level of management estimation and judgment, the degree of which is dependent on the price transparency for the instruments or market and the instruments’ complexity. 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 non-designated forward contracts are recognized in net income. The Company records foreign currency option and forward contracts on its Consolidated Balance Sheets as derivative assets or liabilities depending on whether the fair value of such contracts is a net asset or net liability, respectively. See Note 7 - Derivative Instruments Income Taxes The Company accounts for income taxes by the asset and liability method in accordance with ASC Topic 740 “Income Taxes”. Under this method, current income taxes are recognized for the estimated income taxes payable for the current year. Deferred income tax assets and liabilities are recognized in the current year for temporary differences between the tax and accounting bases of assets and liabilities as well as for the benefit of losses available to be carried forward to future years for tax purposes that are likely to be realized. In addition, a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some portion of the deferred tax asset will not be realized. Under ASC 740, the Company also adopted a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return. The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses in the period that such determination is made. Comprehensive Loss Comprehensive loss is comprised of net profit or loss, and foreign currency translation adjustments. Loss per Share ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. 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 year is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. For the year ended April 30, 2019, income per share excludes 1,249,940 (April 30, 2018 – 1,140,432) potentially dilutive common shares (related to stock options, deferred share units and warrants) as their effect was anti-dilutive. Investment tax credits Investment tax credits are accounted for under the cost reduction method whereby they are netted against the expense or property and equipment to which they relate. Investment tax credits are recorded when the qualifying expenditures have been incurred and if it is more likely than not that the tax credits will be realized. Recently Issued Accounting Pronouncements In August 2017, the FASB issued ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities, which amends the presentation and disclosure requirements and changes how companies assess effectiveness. The amendments are intended to more closely align hedge accounting with companies’ risk management strategies, simplify the application of hedge accounting, and increase transparency as to the scope and results of hedging programs. This amendment is effective for annual periods beginning after December 15, 2018, including interim periods within those periods. Early application is permitted. The Company is currently assessing the future impact of this update on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment, which amends the guidance to eliminate Step 2 from the goodwill impairment test. Instead, under the amendments in the new guidance, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The amendments will be effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is evaluating the impact of this amendment on its 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. The Company is evaluating the impact of this amendment on our consolidated financial statements and related disclosures. In February 2016, FASB issued ASU 2016-02, Leases

Revenue Recognition under ASC 6

Revenue Recognition under ASC 606	12 Months Ended
	Apr. 30, 2019
Revenue Recognition under ASC 606 [Text Block]	Note 3 Revenue Recognition under ASC 606 On May 1, 2018, the Company adopted the new accounting standard, ASC 606 “Revenue from Contracts with Customers” Revenues from contracts with customers are recognized when control of promised goods and services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company recognizes revenue using the five-step model as prescribed by ASC 606: 1) Identification of the contract, or contracts, with a customer; 2) Identification of the performance obligations in the contract; 3) Determination of the transaction price; 4) Allocation of the transaction price to the performance obligations in the contract; and 5) Recognition of revenue when or as, the Company satisfies a performance obligation. When a contract with a customer is signed, the Company assesses whether collection of the fees under the arrangement is probable. The Company estimates the amount to reserve for uncollectible amounts at the end of each reporting period based on the aging of the contract balance, current and historical customer trends, and communications with its customers. These reserves are recorded against the related accounts receivable. The transaction price is the consideration that the Company expects to receive from its customers in exchange for its products or services. In determining the allocation of the transaction price, the Company identifies performance obligations in contracts with customers, which may include products, subscriptions to software and services, support, professional services and training. The Company allocates the transaction price to each performance obligation on a relative standalone selling price basis. The standalone selling price (“SSP”) is the price at which the Company would sell a promised product or service separately to a customer. The Company determines the SSP using information that may include market conditions or other observable inputs. In certain cases, the Company is able to establish a SSP based on observable prices for products or services sold separately. In these instances, the Company would use a single amount to estimate a SSP. If a SSP is not directly observable, for example when pricing is variable, the Company will use a range of SSP. In certain circumstances, the Company may estimate SSP for a product or service by applying the residual approach. This approach has been most commonly used when certain perpetual software licenses are only sold bundled with one year of post-contract support or other services, and a price has not been established for the software. Significant judgement is used to determine SSP and to determine the allocation of the transaction price based on the relative SSP of the various products and services. Estimating SSP is a formal process that includes review and approval by the Company’s management. Software Revenue The Company generates software revenue on a single fee per perpetual software license basis. The Company recognizes software revenue for perpetual licenses when control has transferred to the customer, which is generally at the time of delivery when the customer has the ability to deploy the licenses, provided all revenue recognition criteria have been met. If the revenue recognition criteria has not been met, the revenue is deferred or not recognized. Subscription, support and maintenance Revenue from the Company’s recurring subscription revenue from subscriptions related to our software as a service offering is recognized ratably over the contractual subscription term as control of the goods or services is transferred to the customer, beginning on the date that the subscription is made available to the customer. Support and maintenance revenue is generated from recurring annual software support and maintenance contracts for our perpetual software licenses and is recognized ratably over the term of the service period, which is generally twelve months. Support and maintenance services include e-mail and telephone support, unspecified rights to bug fixes and product updates and upgrades and enhancements available on a when-and-if available basis. Both subscription revenue and support and maintenance revenue are typically billed annually in advance based on the terms of the arrangement. Professional services and other Professional services and other revenue is generated through services including product configuration and customization, implementation, dedicated engineering and training. The amount of product configuration and customization required by a customer typically increases as the order size increases from a given customer. Services and pricing may vary depending upon a customer’s requirements for customization, implementation and training. Depending on the services to be provided, revenue from professional services and other is generally recognized at the time of delivery when the services have been completed and control has been transferred. For contracts with elements related to customized network solutions and certain network build-outs or software systems that require significant modification or customization, the Company will recognize revenue using the percentage-of-completion method. In using the percentage-of-completion method, revenues are generally recorded based on completion of milestones as described in the agreement. Profit estimates on long-term contracts are revised periodically based on changes in circumstances and any losses on contracts are recognized in the period that such losses become known. Unearned Revenue Unearned revenue represent billings or payments received in advance of revenue recognition and is recognized upon transfer of control. Balances consist primarily of annual support and subscription services and professional services not yet provided as of the balance sheet date. During the year ended April 30, 2019, the Company recognized $2,364,378 in revenue in its consolidated statements of operations that was previously recognized as unearned revenue in the consolidated balance sheets at May 1, 2018. Costs to Obtain a Customer Contract Sales commissions and related expenses are considered incremental and recoverable costs of acquiring customer contracts. These costs are capitalized and amortized on a systematic basis, consistent with the timing of revenue recognition over the anticipated benefit period of up to 3.5 years, depending on the products and services. The anticipated benefit period was estimated based on the average length of applicable customer contracts and includes the contract term and any anticipated renewal periods. This amortization expense is recorded in sales and marketing expense within the Company's consolidated statement of operations. The Company has elected to apply a practical expedient that permits the Company to expense costs to obtain a contract as incurred, if the anticipated benefit period is one year or less. From time to time, management will revisit the estimates used in recognizing the costs to obtain customer contracts. During the year ended April 30, 2019, the Company capitalized approximately $607,166 of costs to obtain revenue contracts of which $134,033 was recorded as an adjustment to opening retained earnings at the adoption of ASC 606 and amortized approximately $272,785 of commissions to sales and marketing expense. Capitalized costs to obtain a revenue contract on the Company's condensed consolidated balance sheets totaled approximately $200,348 at April 30, 2019. Costs to Fulfill a Customer Contract Certain contract costs incurred to fulfill obligations under a contract are capitalized when such costs generate or enhance resources to be used in satisfying future performance obligations and the costs are deemed recoverable. Judgement is used in determining whether certain contract costs can be capitalized. These costs are capitalized and amortized on a systematic basis to match the timing of revenue recognition over the anticipated benefit period of up to 3.5 years, depending on the products and services. The anticipated benefit period was estimated based on the average length of applicable customer contracts and includes the contract term and any anticipated renewal periods. This amortization expense is recorded in cost of sales in the Company’s consolidated statement of operations. From time to time, management will review the capitalized costs for impairment and will also revisit the estimates used in recognizing the costs to fulfill customer contracts. Transaction Price Allocated to the Remaining Performance Obligations The Company expects to recognize approximately $2,966,102 and $156,528 in revenue during the years ended April 30, 2020 and April 30, 2021 respectively, under its customer contracts relating to fixed consideration associated with remaining performance obligations. Adoption Impact of ASC 606 The Company recognized the cumulative effect of initially applying ASC 606 as an adjustment to retained earnings in the consolidated balance sheet as of May 1, 2018: Balance at ASC 606 Balance at April 30, 2018 Adjustments May 1, 2018 Current assets: Deferred sales commissions costs $ – $ 70,248 $ 70,248 Non-current assets: Deferred sales commissions costs $ – $ 63,785 $ 63,785 Stockholders’ equity: Accumulated deficit $ (63,701,685 ) $ 134,033 $ (63,567,652 ) The following tables summarize the adoption impact of ASC 606 on the Company's consolidated financial statements for the year ended April 30, 2019. Selected Consolidated Income Statement Line Items: Ye ar ended April 30, 2 019 ASC 606 (As Reported) ASC 605 Adjustments ASC 606 Revenue: Software $ 4,696,266 $ (35,606 ) $ 4,660,660 Subscription, support and maintenance 5,371,408 (5,118 ) 5,366,290 Professional services and other 690,274 47,680 737,954 Total revenue $ 10,757,948 $ 6,956 $ 10,764,904 Operating expenses: Sales and marketing $ 4,128,113 $ (66,192 ) $ 4,061,921 Loss from operations $ (5,239,909 ) $ 73,148 $ (5,166,761 ) Net loss per share: Basic and diluted $ (0.85 ) $ 0.01 $ (0.84 ) Selected Consolidated Balance Line Items: April 30, 2019 ASC 606 (As Reported) ASC 605 Adjustments ASC 606 Current assets: Deferred sales commissions costs $ – $ 122,777 $ 122,777 Current liabilities: Unearned revenue $ 2,600,682 $ (6,956 ) $ 2,593,726 Non-current assets: Deferred sales commissions costs $ – $ 77,571 $ 77,571 Stockholders’ equity: Accumulated deficit $ (68,774,483 ) $ 193,392 $ (68,581,091 ) Selected Consolidated Statement of Cash Flows Line Items: Y ear ended April 30, 20 19 ASC 606 (As Reported) ASC 605 Adjustments ASC 606 Net loss $ (5,086,587 ) $ 73,148 $ (5,013,439 ) Deferred sales commissions costs $ – $ (61,705 ) $ (61,705 ) Unearned revenue $ 34,806 $ (6,956 ) $ 27,850 Net cash provided by operating activities $ (3,447,866 ) $ 4,487 $ (3,443,379 ) Disaggregation of Revenue The Company disaggregates its revenue by geographic region. See Note 13 – Segmented Information

Equipment

Equipment	12 Months Ended
	Apr. 30, 2019
Equipment [Text Block]	Note 4 Equipment The following presents the categories within equipment: April 30, 2019 Accumulated Cost Depreciation Net Computer hardware $ 1,233,621 $ (1,186,210 ) $ 47,411 Computer software 1,013,277 (1,013,277 ) – Leasehold improvements 263,774 (256,911 ) 6,863 Office furniture 194,702 (189,062 ) 5,640 Websites 120,339 (120,339 ) – $ 2,825,713 $ (2,765,799 ) $ 59,914 April 30, 2018 Accumulated Cost Depreciation Net Computer hardware $ 1,193,527 $ 1,109,268 $ 84,259 Computer software 1,013,277 1,012,749 528 Leasehold improvements 263,774 236,112 27,662 Office furniture 194,702 185,332 9,370 Websites 120,339 120,339 – $ 2,785,619 $ 2,663,800 $ 121,819

Intangibles and Other Assets

Intangibles and Other Assets	12 Months Ended
	Apr. 30, 2019
Intangibles and Other Assets [Text Block]	Note 5 Intangibles and Other Assets The following tables presents the major components within intangibles and other assets for the years ended April 30, 2019 and 2018: April 30, 2019 Accumulated Cost Amortization Net Patents $ 461,637 $ (417,609 ) $ 44,028 Trademarks 175,100 – 175,100 Other assets 5,667 – 5,667 $ 642,404 $ (417,609 ) $ 224,795 April 30, 2018 Accumulated Cost Amortization Net Patents $ 461,637 $ (411,788 ) $ 49,849 Trademarks 165,462 – 165,462 Other assets 5,751 – 5,751 $ 632,850 $ (411,788 ) $ 221,062 During the years ended April 30, 2019 and 2018, the Company recorded amortization expense related to patents of $5,821 and $3,500, respectively. The weighted average remaining amortization period for patents was 11.9 years and 13.2 years for the years ended April 30, 2019 and 2018, respectively. The following table presents estimated future patent amortization for the next five years: Years ended April 30, 2020 $ 4,248 2021 4,248 2022 4,248 2023 4,248 2024 4,248 Thereafter 22,788 $ 44,028

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Apr. 30, 2019
Accounts Payable and Accrued Liabilities [Text Block]	Note 6 Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at April 30, 2019 and 2018 are comprised of the following: A pril 30, 2019 2018 Accounts payable – trade $ 739,051 $ 678,760 Accrued commissions 180,200 215,172 Accrued vacation 590,328 744,108 Third party software royalties 59,723 207,531 Other accrued liabilities 664,573 592,162 $ 2,233,875 $ 2,437,733

Derivative Instruments

Derivative Instruments	12 Months Ended
	Apr. 30, 2019
Derivative Instruments [Text Block]	Note 7 Derivative Instruments 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 multiple currencies, primarily from its business operations in Canada. The Company’s foreign currency risk management program includes entering into foreign currency derivatives at various times to mitigate the currency exchange rate risk on Canadian dollar denominated cash flows. These foreign currency forward and option contracts are considered non-designated derivative instruments and are not used for trading or speculative purposes. The changes in fair value and settlements are recorded in change in fair value of derivative instruments, net in the consolidated statement of operations. During years ended April 30, 2019 and 2018, the Company did not enter into any designated cash flow hedge contracts. The following table summarizes the notional amounts of the Company’s outstanding derivative instruments: April 30, April 30, Fair value of Undesignated Derivatives 2019 2018 Foreign currency option contracts $ 1,500,000 $ – The following table presents the fair values of the Company’s derivative instruments on a gross basis as reflected on the Company’s consolidated balance sheets. The Company did not have any outstanding derivative contracts as of April 30, 2018. April 30 , 2019 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ 1,178 $ 4,512 During the year ended April 30, 2019, the Company recorded a gain of $3,334 resulting from the change in fair value of derivative instruments. No such gains or losses were recorded in the prior year as the Company did not enter into any forward and option contracts.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Apr. 30, 2019
Fair Value Measurements [Text Block]	Note 8 Fair Value Measurements Assets and liabilities recorded at fair value in the consolidated financial statements are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Hierarchical levels directly related to the amount of subjectivity associated with the inputs to valuation of these assets or liabilities are set forth below. Transfers between levels are recognized at the end of each quarter. The Company did not recognize any transfers between levels during the periods presented. Level 1—Inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2—Inputs (other than quoted prices included in Level 1) are observable for the asset or liability, either directly or indirectly such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals. Level 3— unobservable inputs for the asset or liability which are typically based on an entity’s own assumptions, as there is little, if any, related market activity. Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The carrying values of financial instruments classified as current assets and current liabilities approximates their fair values, based on the nature and short maturity of these instruments, and are presented in the Company’s financial statements at carrying cost. Carrying Fair Value As at April 30, 2019 Amount Fair Value Levels Reference Assets Cash $ 1,862,458 $ 1,862,458 1 N/A Foreign currency option contracts 1,178 1,178 2 Note 7 $ 1,863,636 $ 1,863,636 Liabilities Foreign currency option contracts $ 4,512 $ 4,512 2 Note 7 Carrying Fair Value As at April 30, 2018 Amount Fair Value Levels Reference Cash $ 2,348,883 $ 2,348,883 1 N/A Financial Instruments Not Measured at Fair Value The following table presents the Company’s liability that is not measured at fair value as of April 30, 2019, but for which fair value is available: Carrying Fair Value As at April 30, 2019 Amount Fair Value Levels Reference Loan payable $ 3,000,000 $ 2,934,538 2 Note 9 Loan payable is presented on the consolidated balance sheets at carrying cost. The fair value of the fixed interest rate loan is estimated based on observable market prices or inputs. Where observable prices or inputs are not available, valuation models are applied using the net present value of cash flow streams over the term, using estimated market rates for similar instruments and remaining terms.

Loan Payable

Loan Payable	12 Months Ended
	Apr. 30, 2019
Loan Payable [Text Block]	Note 9 Loan Payable On October 10, 2018, the Company entered into a loan agreement (the “Loan Agreement”) with Wesley Clover International Corporation and KMB Trac Two Holdings Ltd for an aggregate principal amount of up to $3,000,000. Pursuant to the terms of the Loan Agreement, the loan is unsecured and will be made available in multiple advances at the discretion of the Company and will bear interest at a rate of 8% per year, payable monthly. The outstanding principal and any accrued interest may be prepaid without penalty and is to be fully repaid on the second anniversary of the first advance. As of April 30, 2019, the principal balance of the loan payable was $3,000,000. This balance is to be repaid on or before October 11, 2020. During the year ended April 30, 2019, the Company recognized interest expense of $68,822 in the consolidated statement of operations. See Note 11 – Related Party Transactions Note 17 – Subsequent Event

Common Stock

Common Stock	12 Months Ended
	Apr. 30, 2019
Common Stock [Text Block]	Note 10 Common Stock Private Placements On January 24, 2018, the Company issued an aggregate of 427,500 shares of common stock under a non-brokered private placement at a price of $4.01 per share for total gross proceeds of $1,714,275 less issuance costs of $48,325. 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. Shares Issued Pursuant to a Consulting Agreement 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. The agreement was terminated on April 8, 2018 as the services were no longer required. Pursuant to the terms of the agreement, upon termination, 7,211 shares of common stock were returned to the Company. Normal Course Issuer Bid Plan During the year ended April 30, 2018, the Company repurchased 13,600 shares of common stock at an average price of approximately $2.49 (CDN$3.18), for a total of approximately $33,119 (CDN$43,218) pursuant to a normal course issuer bid effective during the period. On March 27, 2018, the Company filed a normal course issuer bid commencing on March 29, 2018 which expired on March 28, 2019. Under this normal course issuer bid, the Company was authorized to purchase up to 284,278 shares of its common stock through the facilities of the TSX and other Canadian marketplaces or U.S. marketplaces. As of April 30, 2019, a total of 153,988 shares have been cancelled. Stock Options The Company has a stock option plan (the “2010 Stock Option Plan”) under which options to purchase common shares of the Company may be granted to employees, directors and consultants. The 2010 Stock Option Plan is effectively a merging of the Company’s 2004 and 2005 stock option plans. Stock options entitle the holder to purchase common stock at a subscription price determined by the Board of Directors 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 1,186,000. The Company uses the Black-Scholes option pricing model to determine the fair value of stock options granted. In accordance with ASC 718 “Share-Based Payment” for employees, the compensation expense is amortized on a straight-line basis over the requisite service period which approximates the vesting period. Compensation expense for stock options granted to non-employees is amortized over the vesting period or, if none exists, over the service period. Compensation associated with unvested options granted to non-employees is re-measured on each balance sheet date using the Black-Scholes option pricing model. The expected volatility of options granted has been determined using the method described under ASC 718 using the historical stock price. The expected term of options granted to employees in the current fiscal period has been determined utilizing historic data as prescribed by ASC 718. For non-employees, based on the Company’s history, the expected term of the options approximates the full term of the options. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected term of the stock options. The Company has not paid and does not anticipate paying dividends on its common stock; therefore, the expected dividend yield is assumed to be zero. In addition, ASC 718 requires companies to utilize an estimated forfeiture rate when calculating the expense for the period, whereas prior to the adoption of ASC 718 the Company recorded forfeitures based on actual forfeitures and recorded a compensation expense recovery in the period when the awards were forfeited. As a result, based on the Company’s experience, the Company applied an estimated forfeiture rate of 15% for year ended April 30, 2019 and 2018 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. These withheld shares are not issued or considered common stock repurchases under the Company’s authorized plan and are not included in the common stock repurchase totals. In the consolidated financial statements, these withheld shares are netted against the number of shares that would have been issued upon vesting. The weighted-average fair values of options granted during the years ended April 30, 2019 and 2018 were $0.82 and $1.90, respectively. The weighted-average assumptions utilized to determine such values are presented in the following table: Year Ended Year Ended April 30, 2019 April 30, 2018 Risk-free interest rate 2.7% 2.14% Expected volatility 77.2% 95.55% Expected term 3.7 years 3.7 years Dividend yield 0% 0% The following is a summary of the status of the Company’s stock options as of April 30, 2019 and the stock option activity during the years ended April 30, 2019 and 2018: Number of Weighted-Average Options Exercise Price Outstanding at April 30, 2017 396,922 $ 2.46 Granted 324,000 $ 2.89 Exercised (495 ) $ 2.46 Forfeited / Cancelled (15,385 ) $ 2.53 Expired (30,000 ) $ 2.50 Outstanding at April 30, 2018 675,042 $ 2.66 Granted 221,000 $ 1.45 Exercised (35,500 ) $ 2.50 Forfeited / Cancelled (173,093 ) $ 2.62 Expired (71,000 ) $ 2.50 Outstanding at April 30, 2019 616,449 $ 2.27 Exercisable at April 30, 2019 239,551 $ $2.58 Exercisable at April 30, 2018 256,555 $ $2.47 The following table summarizes information regarding stock options outstanding as of April 30, 2019: Number of Aggregate Number of Aggregate Exercise Options Intrinsic Options Intrinsic Price Outstanding Value Expiry Date Exercisable Value $1.41 – $1.42 197,500 88,795 12/14/2023 – 1/22/2024 – $ – $2.03 – $2.41 74,272 – 12/14/2020 – 12/15/2021 56,947 $ – $2.46 – $2.50 123,582 – 7/17/2020 – 3/14/2022 108,932 $ – $2.51 – $2.89 221,095 – 12/14/2022 – 7/26/2023 73,672 $ – April 30, 2019 616,449 88,795 239,551 $ – April 30, 2018 675,042 $ 51,302 256,555 $ 32,636 The aggregate intrinsic value in the preceding table represents the total intrinsic value, based on the Company’s closing stock price of $1.86 per share as of April 30, 2019 (April 30, 2018 – $2.60), 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 April 30, 2019 was zero (April 30, 2018 – 256,555). The total intrinsic value of options exercised during the year ended April 30, 2019 was $24,765 (2018 – $1,742). The grant date fair value of options vested during the year ended April 30, 2019 was $276,391 (April 30, 2018 – $269,423). The following table summarizes information regarding the non-vested stock purchase options outstanding as of April 30, 2019: Number of Grant-Date Options Fair Value Non-vested options at April 30, 2017 175,183 $ 3.49 Granted 324,000 $ 1.90 Vested (73,965 ) $ 3.64 Forfeited (6,731 ) $ 1.98 Non-vested options at April 30, 2018 418,487 $ 1.91 Granted 221,000 $ 0.82 Vested (136,323 ) $ 2.03 Forfeited (126,266 ) $ 1.72 Non-vested options at April 30, 2019 376,898 $ 1.30 As of April 30, 2019, there was $373,324 of total unrecognized compensation cost related to unvested stock options. This unrecognized compensation cost is expected to be recognized over a weighted average period of 2.9 years. Employee and non-employee stock-based compensation amounts classified in the Company’s consolidated statements of operations for the year ended April 30, 2019 and 2018 were as follows: Years Ended April 30, 2019 2018 Cost of sales $ 48,608 $ 55,444 Sales and marketing 71,811 84,685 Research and development 48,405 60,964 General and administrative 65,755 129,227 Total stock-based compensation $ 234,579 $ 330,320 Warrants On September 4, 2015, the Company completed a non-brokered private placement (the “Private Placement”) of 293,000 units, at a price of $5.00 per unit, for gross aggregate proceeds of $1,465,000 less stock issuance costs of $23,161. Each unit consists of one share of common stock and one-half of one non-transferable common share purchase warrant. Each whole warrant entitled the holder to purchase one additional share of the Company’s common stock at an exercise price of $7.50 per share until September 4, 2017. The following tables summarize information regarding the warrants outstanding as of April 30, 2019 and April 30, 2018. Weighted Number of 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 April 30, 2018 – $ – – Granted – $ – – Exercised – $ – – Expired – $ – – Warrants at April 30, 2019 – $ – – 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 common shares of the Company 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 year ended April 30, 2019, the Company matched $25,012 (2018 - $43,614) in shares purchased by employees under the ESPP. During the year ended April 30, 2019, 26,945 shares (2018 – 16,696) were purchased on the open market and 12,820 shares (2018 – 24,699) were issued from treasury under the ESPP. A total of 220,000 shares have been reserved for issuance under the ESPP. As of April 30, 2019, a total of 147,802 shares were available for issuance under the ESPP. Deferred Share Unit Plan Under the terms of the DSUP which is effective as at October 22, 2009, each deferred share unit (each, a “DSU”) is equivalent to one share of common stock. The maximum number of shares of common stock 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 of common stock of the Company 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 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 year ended April 30, 2019, 236,981 (2018 — 119,998) DSUs were issued under the DSUP, of which 168,491 were granted to officers or employees and 68,490 were granted to non-employee directors. Of the 236,981 granted to officers and employees, 45,661 was forfeited during the year. As of April 30, 2019, a total of 42,495 shares were available for issuance under the DSUP. The following table summarizes the Company’s outstanding DSU awards as of April 30, 2019 and 2018, and changes during the period then ended: Weighted Average Grant Date Fair Number of DSUs Value DSUs at April 30, 2017 345,392 $ 7.85 Granted 119,998 $ 2.21 Conversions – $ – Outstanding at April 30, 2018 465,390 $ 6.40 Granted 236,981 $ 2.05 Forfeited (68,880 ) $ 2.42 Outstanding at April 30, 2019 633,491 $ 5.20 As of April 30, 2019, there was $178,984 (2018 – $73,615) 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 2.42 years (2018 – 1.98 years). The total fair value of DSUs that vested during the year was $262,165 (2018 – $308,163). Employee and non-employee DSU based compensation amounts classified in the Company’s consolidated statements of operations for the year ended April 30, 2019 and 2018 are as follows: Year Ended April 30, 2019 2018 General and administrative $ 240,147 $ 274,246 The following table summarizes information regarding the non-vested DSUs outstanding as of April 30, 2019: Weighted Average Number of Grant Date Fair DSUs Value per Unit 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 April 30, 2018 64,252 $ 2.62 Granted 236,981 $ 2.05 Vested (97,913 ) $ 2.68 Forfeited (68,880 ) $ 2.41 Non-vested DSUs at April 30, 2019 134,440 $ 1.67

Related Party Transactions

Related Party Transactions	12 Months Ended
	Apr. 30, 2019
Related Party Transactions [Text Block]	Note 11 Related Party Transactions On October 10, 2018, the Company entered into a loan agreement (the “Loan Agreement”) with Wesley Clover International Corporation (“Wesley Clover”), a company controlled by the Chairman of the Company, and KMB Trac Two Holdings Ltd. (“KMB Trac Two Holdings”), a company owned by the spouse of a director of the Company. As of April 30, 2019, the principal balance of the loan payable due to Wesley Clover and KMB Trac Two Holdings was $1,500,000 and $1,500,000, respectively. During the year ended April 30, 2019, the Company paid $26,301 in interest to each of Wesley Clover and KMB Trac Two Holdings. As of April 30, 2019, the Company owed $8,110 in interest payable to each party. During the year ended April 30, 2019, the Company through its wholly owned subsidiary, CounterPath Technologies Inc., paid $83,551 (2018 - $83,957) to Kanata Research Park Corporation (“KRP”) 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 was controlled by a member of the board of directors of the Company. CounterPath Technologies, paid $30,846 (2018 - $31,686) for the year ended April 30, 2019. On January 24, 2018, the Company issued an aggregate of 427,500 shares of common stock under a non-brokered private placement (“Private Placement”) at a price of $4.01 per share for total gross proceeds of $1,714,275 less issuance costs of $48,325. In connection with the Private Placement, Wesley Clover purchased 125,000 shares and KMB Trac Two Holdings purchased 125,000 shares. 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 less issuance costs of $19,832. In connection with this private placement, Wesley Clover purchased 144,357 shares, KMB Trac Two Holdings purchased 180,446 shares, the former chief executive officer and a director of the Company, purchased 11,368 shares, the chief financial officer of the Company, purchased 4,511 shares, and the executive vice president, sales and marketing of the Company, purchased 4,545 shares. The above transactions are in the normal course of operations and are recorded at amounts established and agreed to between the related parties.

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2019
Income Taxes [Text Block]	Note 12 Income Taxes Deferred tax assets and liabilities are recognized for temporary differences between the carrying amount of the balance sheet items and their corresponding tax values as well as for the benefit of losses available to be carried forward to future years for tax purposes that are likely to be realized. Significant components of the Company’s deferred tax assets and liabilities, after applying enacted corporate income tax rates, are as follows: Years Ended April 30, 2019 2018 Tax loss carry forwards $ 14,805,000 $ 13,606,000 Capital losses carried forward 240,000 242,000 Equipment 142,000 133,000 Other 7,000 12,000 Bad debt 227,000 109,000 Nondeductible research and development expenses 2,971,000 2,993,000 Investment tax credits 436,000 439,000 Other intangibles 428,000 431,000 Acquired technology (383,000 ) (183,000 ) Valuation allowance established by management (18,874,000 ) (17,782,000 ) Net deferred tax assets $ – $ – The provision for income taxes differ from the amount calculated using the U.S. federal and state statutory income tax rates as follows: Years Ended April 30, 2019 2018 Tax (recovery) based on U.S. rates $ (1,053,000 ) $ (957,000 ) Foreign tax rate differential 32,000 (20,000 ) Non-deductible stock option compensation 101,000 182,000 Effect of reduction (increase) in statutory rates (203,000 ) 6,648,000 Foreign exchange losses on revaluation of deferred tax balances 411,000 (464,000 ) Under provision relating to prior year (380,000 ) (72,000 ) Expiry of non-operating losses – 706,000 Increase in valuation allowance 1,092,000 (6,023,000 ) Income tax expense for year $ – $ – On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was enacted, which significantly revised the ongoing U.S. corporate income tax law by lowering the U.S. federal corporate income tax rate from 35% to 21%. The Tax Act also incorporated changes to certain international tax provisions, including the implementation of a territorial tax system that imposed a one-time tax on foreign unremitted earnings. The Company did not anticipate that the foreign provisions would have an impact to the Company’s taxes. However, guidance on how provisions of the U.S. Tax Act will be applied or otherwise administered are still being issued by the U.S. Treasury Department, the IRS, and other standard-setting bodies. Adjustments to amounts that we have previously recorded that may materially impact our provision for income taxes may be made as future guidance is issued. As at April 30, 2019, the Company had net operating loss carry-forwards available to reduce taxable income in future years as follows: Country Amount Expiration Dates United States – US$ $ 51,886,000 2027 – 2039 United States – US$ $ 5,757,000 (1) Indefinite Canada – CDN$ $ 13,437,000 (2) 2023 – 2039 (1) (2) The Company is subject to taxation in the U.S. and Canada. It is subject to tax examinations by tax authorities for all taxation years commencing in or after 2002. The Company does not expect any material increase or decrease in its income tax expense in the next twelve months related to examinations or changes in uncertain tax positions. Changes in the Company’s uncertain tax positions for the year ended April 30, 2019 and April 30, 2018 were as follows: Years Ended April 30, 2019 2018 Balance at beginning of year $ 9,763 $ 9,763 Increases related to prior year tax positions (interest and penalties) – – Increases related to current year tax positions (interest and penalties) – – Settlements – – Lapses in statute of limitations – – Balance at end of year $ 9,763 $ 9,763

Segmented Information

Segmented Information	12 Months Ended
	Apr. 30, 2019
Segmented Information [Text Block]	Note 13 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 categorized based on the country in which the customer is located. The following is a summary of total revenues by geographic area for the years ended April 30, 2019 and 2018: Years Ended April 30, 2019 2018 North America $ 6,768,821 $ 6,916,556 EMEA 2,505,828 3,961,595 Asia Pacific 1,042,197 950,131 Latin America 448,058 553,459 $ 10,764,904 $ 12,381,741 All of the Company’s long-lived assets, which includes equipment, goodwill and intangibles and other assets are located in Canada and the United States as follows: As at April 30 , 2019 2018 Canada $ 6,798,083 $ 7,150,537 United States 27,916 35,919 $ 6,825,999 $ 7,186,456

Commitments

Commitments	12 Months Ended
	Apr. 30, 2019
Commitments [Text Block]	Note 14 Commitments Total payable over the term of the lease agreements for the years ended April 30, are as follows: Office Office Voice Leases – Leases – Total Platform Related Unrelated Office Service Party Party Leases Contract Total 2020 $ 83,791 $ 622,513 $ 706,304 $ 240,000 $ 946,304 2021 83,791 550,035 633,826 220,000 853,826 2022 83,791 533,693 617,484 – 617,484 Thereafter 167,582 1,256,923 1,424,505 – 1,424,505 $ 418,955 $ 2,963,164 $ 3,382,119 $ 460,000 $ 3,842,119

Contingencies

Contingencies	12 Months Ended
	Apr. 30, 2019
Contingencies [Text Block]	Note 15 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.

Loss per share

Loss per share	12 Months Ended
	Apr. 30, 2019
Loss per share [Text Block]	Note 16 Loss per share The following table shows the computation of basic and diluted loss per share: Year end ed April 30, 2019 2018 Numerator Income available to common stockholders $ (5,013,439 ) $ (3,220,670 ) Denominator Weighted average shares outstanding 5,942,096 5,496,201 Effect of dilutive securities (1) − − 5,942,096 5,496,201 Basic and diluted loss per share $ (0.84 ) $ (0.59 ) (1) (2)

Subsequent Event

Subsequent Event	12 Months Ended
	Apr. 30, 2019
Subsequent Events [Text Block]	Note 17 Subsequent Events On July 10, 2019, the Company entered into an amended loan agreement (the “Amendment Agreement”) with Wesley Clover International Corporation and KMB Trac Two Holdings Ltd. (collectively, the “Lenders”), pursuant to which to Lenders have agreed to amend the existing loan agreement (the “Loan Agreement”), together with the Amendment Agreement, to increase the maximum amount of the loan from $3,000,000 to $5,000,000 and to extend the term of the loan such that all outstanding principal and accrued interest is due on April 11, 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2019
Basis of Presentation and Principles of Consolidation [Policy Text Block]	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America (“U.S. GAAP”) and are stated in U.S. dollars, except where otherwise disclosed. These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, CounterPath Technologies Inc., a company existing under the laws of the province of British Columbia, Canada, and BridgePort Networks, Inc. (“BridgePort”), a company incorporated under the laws of the state of Delaware and CounterPath LLC, a company formed on August 27, 2018, under the laws of the state of Delaware. The results of NewHeights Software Corporation (“NewHeights”), which subsequently was amalgamated with another subsidiary to become CounterPath Technologies Inc., are included from August 2, 2007, the date of acquisition. The results of FirstHand Technologies Inc. (“FirstHand”), which subsequently was amalgamated with CounterPath Technologies Inc., and BridgePort are included from February 1, 2008, the date of acquisition. All inter-company transactions and balances have been eliminated. These 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.
Going Concern [Policy Text Block]	Going Concern The Company has experienced recurring losses and has an accumulated deficit of $68,581,091 as of April 30, 2019. This is a result of flat to declining revenues due to a number of factors including an increased focus on building out the Company’s cloud-based subscription platform and a change from the current licensing model to subscription- based licensing which has not reached profitable operations resulting in substantial doubt about the Company’s ability to continue operating as a going concern. To alleviate this situation, the Company has plans in place to improve its financial position and liquidity through additional financing, while executing on its growth strategy, and by managing and or reducing costs that are not expected to have an adverse impact on the ability to generate cash flows, as the transition to its software as a service platform and subscription licensing continues. The Company has historically been able to manage liquidity requirements through cost management and cost reduction measures, supplemented with raising additional financing. On October 10, 2018, the Company entered into a loan agreement for an aggregate principal amount of up to $3,000,000 which was fully drawn as of April 30, 2019. See Note 9 – Loan Payable Note 17 – Subsequent Events
Use of Estimates [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions which affect the amounts reported in these consolidated financial statements, the notes thereto, and the disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ from those estimates.
Reclassification [Policy Text Block]	Reclassification Certain prior period balances have been reclassified to conform to the current period presentation in the Company’s consolidated financial statements and the accompanying notes.
Concentrations of Credit Risk [Policy Text Block]	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company has exposure to credit risk to the extent cash balances exceed amounts covered by federal deposit insurance; however, the Company believes that its credit risk on cash balances is immaterial. The Company is also subject to concentrations of credit risk in its accounts receivable. The Company monitors and actively manages its receivables, and from time to time will insure certain receivables with higher credit risk and may require collateral or other securities to support its accounts receivable. The table below presents significant customers who accounted for greater than 10% of total accounts receivable as of April 30, 2019 and 2018: April 30, April 30, 2019 2018 Customer A 13% 2% Customer B 7% 13% Customer C –% 18%
Accounts Receivable and Allowance for Doubtful Accounts [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. Years Ended April 30, 2019 2018 Balance of allowance for doubtful accounts, beginning of year $ 322,638 $ 80,232 Bad debt provision 1,082,440 578,024 Write-off of receivables (785,564 ) (335,618 ) Balance of allowance for doubtful accounts, end of year $ 619,514 $ 322,638 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.
Stock-Based Compensation [Policy Text Block]	Stock-Based Compensation The Company adopted ASC 718 “Compensation – Stock Compensation”, using the modified prospective method on May 1, 2006. Under this application, the Company is required to record compensation expense, based on the fair value of the awards, for all awards granted after the date of adoption and for the unvested portion of previously granted awards that remain outstanding as at the date of adoption. In accordance with ASC 718, the compensation expense is amortized on a straight-line basis over the requisite service period which approximates the vesting period. Stock options granted to non-employees were accounted for in accordance with ASC 718 and ASC 505-50 “Equity based payments to non-employees” and were measured at the fair value of the options as determined by an option pricing model on the measurement date and compensation expense is amortized over the vesting period or, if none exists, over the service period. With the adoption of ASC 718, the Company has elected to use the Black-Scholes option pricing model to determine the fair value of stock options granted. The Company has estimated the fair value of option awards to employees and non-employees for the years ended April 30, 2019 and April 30, 2018 using the assumptions more fully described in Note 10.
Equipment and Amortization [Policy Text Block]	Equipment and Amortization Equipment is recorded at cost. Depreciation is provided for using the straight-line method over the estimated useful lives as follows: Computer hardware Two years Computer software Two years Leasehold improvements Shorter of lease term or estimated economic life Office furniture Five years Website Three years
Research and Development [Policy Text Block]	Research and Development Research and development expense includes costs incurred to develop intellectual property. The costs for the development of new software and substantial enhancements to existing software are expensed as incurred until technological feasibility has been established, at which time any additional costs would be capitalized. Management has determined that technological feasibility is established at the time a working model of software is completed. Because management believes that the current process for developing software will be essentially completed concurrently with the establishment of technological feasibility, no costs have been capitalized to date.
Website Development Costs [Policy Text Block]	Website Development Costs The Company recognizes the costs associated with developing a website in accordance with ASC Topic 350-40 “Intangibles – Internal Use Software”. Internal and external costs incurred during the preliminary project stage are expensed as they are incurred. Training costs are not internal-use software development costs and, if incurred during this stage, are expensed as incurred. These capitalized costs are amortized based on their estimated useful life over three years. Payroll and other related costs are not capitalized, as the amounts principally relate to maintenance.
Goodwill [Policy Text Block]	Goodwill Goodwill represents the excess purchase price over the estimated fair value of net assets acquired and liabilities assumed as of the acquisition date. ASC Topic 350 “Intangibles – Goodwill” 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 operates as a single operating segment and consequently a single reporting unit due to the similar economic characteristics of its components and the nature of the products and services offered by those components. If the recorded value of the Company’s assets, including goodwill, and liabilities (“net book value”) of the reporting unit exceeds its fair value, an impairment loss may be required. The Company reviews goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with FASB ASC 350, Goodwill and Other Intangible Assets In September of 2011, FASB issued Accounting Standards Update 2011-08, “Intangibles—Goodwill and Other (Topic 350)” Determining the fair value of the reporting unit involves the use of significant estimates and assumptions. These estimates and assumptions include future economic and market conditions and determination of appropriate market comparables. The Company bases its fair value estimates on assumptions management believes to be reasonable but that are unpredictable and inherently uncertain. Actual future results may differ from those estimates. Goodwill was initially recorded upon the acquisition of NewHeights on August 2, 2007 and FirstHand on February 1, 2008. At the time of each acquisition and as of the date of the consolidated financial statements, the Company recognized the following: Ap ril 30, Acquisition Date 2019 2018 NewHeights $ 6,339,717 CDN$ 6,704,947 $ 4,990,578 $ 5,221,202 FirstHand 2,083,960 2,083,752 1,550,712 1,622,373 $ 8,423,677 CDN$ 8,788,699 $ 6,541,290 $ 6,843,575 The Company performed its annual impairment test during the fourth quarter for the years ended April 30, 2019 and 2018 and concluded that there has been no impairment to the carrying amount.
Intangible Assets [Policy Text Block]	Intangible Assets The Company’s intangible assets consists of patents and trademarks. Costs related to granted patents are capitalized and amortized over the expected life of the patent which ranges from 16 to 20 years. Costs related to patent applications are expensed as incurred. Costs related to trademarks are capitalized and are not amortized as the Company expects such trademarks to be used indefinitely.
Foreign Currency Translation [Policy Text Block]	Foreign Currency Translation The Company’s functional currency is the U.S. dollar. The Company’s wholly-owned subsidiaries with a functional currency other than the U.S. dollar are translated into amounts in the reporting currency, U.S. dollars, in accordance with ASC Topic 830 “Foreign Currency Matters”. Revenues and expenses are translated at the average exchange rate prevailing during the periods. At each balance sheet date, assets and liabilities that are denominated in a currency other than U.S. dollars are adjusted to reflect the current exchange rate which may give rise to a foreign currency translation adjustment accounted for as a separate component of stockholders’ equity and included in comprehensive loss. For transactions undertaken by the Company in foreign currencies, monetary assets and liabilities are translated into the functional currency at the exchange rate in effect at the end of the year. Non-monetary assets and liabilities are translated at the exchange rate prevailing when the assets were acquired or the liabilities assumed. Revenues and expenses are translated at the rate approximating the rate of exchange on the transaction date. Exchange gains and losses are included in the determination of net income (loss) for the year.
Accrued Warranty [Policy Text Block]	Accrued Warranty The Company’s warranty policy generally provides for one year of warranty for its products. The Company records a liability for estimated warranty obligations at the date products are sold. The estimated cost of warranty coverage is based on the Company’s actual historical experience with its current products or similar products. For new products, the required reserve is based on historical experience of similar products until such time as sufficient historical data has been collected on the new product. Estimated liabilities for warranty exposures, which relate to normal product warranties and a one-year obligation to provide for potential future liabilities for product sales for the years ended April 30, 2019 and 2018 were as follows: Years En de d April 30, 2019 2018 Balance, beginning of year $ 63,130 $ 54,365 Usage during the year – – Additions (reductions) during the year (11,095 ) 8,765 Balance, end of year $ 52,035 $ 63,130
Fair Value of Financial Instruments [Policy Text Block]	Fair Value of Financial Instruments ASC 820, Fair Value Measurements, defines fair value as the price at which an asset could be exchanged or a liability transferred in an orderly transaction between knowledgeable, willing parties in the principal or most advantageous market for the asset or liability. Where available, fair value is based on observable market prices or derived from such prices. Where observable prices or inputs are not available, valuation models are applied which may involve some level of management estimation and judgment, the degree of which is dependent on the price transparency for the instruments or market and the instruments’ complexity.
Derivative Instruments [Policy Text Block]	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 non-designated forward contracts are recognized in net income. The Company records foreign currency option and forward contracts on its Consolidated Balance Sheets as derivative assets or liabilities depending on whether the fair value of such contracts is a net asset or net liability, respectively. See Note 7 - Derivative Instruments
Income Taxes [Policy Text Block]	Income Taxes The Company accounts for income taxes by the asset and liability method in accordance with ASC Topic 740 “Income Taxes”. Under this method, current income taxes are recognized for the estimated income taxes payable for the current year. Deferred income tax assets and liabilities are recognized in the current year for temporary differences between the tax and accounting bases of assets and liabilities as well as for the benefit of losses available to be carried forward to future years for tax purposes that are likely to be realized. In addition, a valuation allowance is established to reduce any deferred tax asset for which it is determined that it is more likely than not that some portion of the deferred tax asset will not be realized. Under ASC 740, the Company also adopted a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return. The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses in the period that such determination is made.
Comprehensive Loss [Policy Text Block]	Comprehensive Loss Comprehensive loss is comprised of net profit or loss, and foreign currency translation adjustments.
Loss per Share [Policy Text Block]	Loss per Share ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. 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 year is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. For the year ended April 30, 2019, income per share excludes 1,249,940 (April 30, 2018 – 1,140,432) potentially dilutive common shares (related to stock options, deferred share units and warrants) as their effect was anti-dilutive.
Investment tax credits [Policy Text Block]	Investment tax credits Investment tax credits are accounted for under the cost reduction method whereby they are netted against the expense or property and equipment to which they relate. Investment tax credits are recorded when the qualifying expenditures have been incurred and if it is more likely than not that the tax credits will be realized.
Recently Issued Accounting Pronouncements [Policy Text Block]	Recently Issued Accounting Pronouncements In August 2017, the FASB issued ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities, which amends the presentation and disclosure requirements and changes how companies assess effectiveness. The amendments are intended to more closely align hedge accounting with companies’ risk management strategies, simplify the application of hedge accounting, and increase transparency as to the scope and results of hedging programs. This amendment is effective for annual periods beginning after December 15, 2018, including interim periods within those periods. Early application is permitted. The Company is currently assessing the future impact of this update on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment, which amends the guidance to eliminate Step 2 from the goodwill impairment test. Instead, under the amendments in the new guidance, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The amendments will be effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company is evaluating the impact of this amendment on its 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. The Company is evaluating the impact of this amendment on our consolidated financial statements and related disclosures. In February 2016, FASB issued ASU 2016-02, Leases

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Years Ended April 30, 2019 2018 Balance of allowance for doubtful accounts, beginning of year $ 322,638 $ 80,232 Bad debt provision 1,082,440 578,024 Write-off of receivables (785,564 ) (335,618 ) Balance of allowance for doubtful accounts, end of year $ 619,514 $ 322,638
Straight-line Method Estimations [Table Text Block]	Computer hardware Two years Computer software Two years Leasehold improvements Shorter of lease term or estimated economic life Office furniture Five years Website Three years
Schedule of Goodwill [Table Text Block]	Ap ril 30, Acquisition Date 2019 2018 NewHeights $ 6,339,717 CDN$ 6,704,947 $ 4,990,578 $ 5,221,202 FirstHand 2,083,960 2,083,752 1,550,712 1,622,373 $ 8,423,677 CDN$ 8,788,699 $ 6,541,290 $ 6,843,575
Schedule of Product Warranty Liability [Table Text Block]	Years En de d April 30, 2019 2018 Balance, beginning of year $ 63,130 $ 54,365 Usage during the year – – Additions (reductions) during the year (11,095 ) 8,765 Balance, end of year $ 52,035 $ 63,130
Trade Accounts Receivable [Member]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	April 30, April 30, 2019 2018 Customer A 13% 2% Customer B 7% 13% Customer C –% 18%

Revenue Recognition under ASC_2

Revenue Recognition under ASC 606 (Tables)	12 Months Ended
	Apr. 30, 2019
Condensed Balance Sheet [Table Text Block]	Balance at ASC 606 Balance at April 30, 2018 Adjustments May 1, 2018 Current assets: Deferred sales commissions costs $ – $ 70,248 $ 70,248 Non-current assets: Deferred sales commissions costs $ – $ 63,785 $ 63,785 Stockholders’ equity: Accumulated deficit $ (63,701,685 ) $ 134,033 $ (63,567,652 ) April 30, 2019 ASC 606 (As Reported) ASC 605 Adjustments ASC 606 Current assets: Deferred sales commissions costs $ – $ 122,777 $ 122,777 Current liabilities: Unearned revenue $ 2,600,682 $ (6,956 ) $ 2,593,726 Non-current assets: Deferred sales commissions costs $ – $ 77,571 $ 77,571 Stockholders’ equity: Accumulated deficit $ (68,774,483 ) $ 193,392 $ (68,581,091 )
Condensed Income Statement [Table Text Block]	Ye ar ended April 30, 2 019 ASC 606 (As Reported) ASC 605 Adjustments ASC 606 Revenue: Software $ 4,696,266 $ (35,606 ) $ 4,660,660 Subscription, support and maintenance 5,371,408 (5,118 ) 5,366,290 Professional services and other 690,274 47,680 737,954 Total revenue $ 10,757,948 $ 6,956 $ 10,764,904 Operating expenses: Sales and marketing $ 4,128,113 $ (66,192 ) $ 4,061,921 Loss from operations $ (5,239,909 ) $ 73,148 $ (5,166,761 ) Net loss per share: Basic and diluted $ (0.85 ) $ 0.01 $ (0.84 )
Condensed Cash Flow Statement [Table Text Block]	Y ear ended April 30, 20 19 ASC 606 (As Reported) ASC 605 Adjustments ASC 606 Net loss $ (5,086,587 ) $ 73,148 $ (5,013,439 ) Deferred sales commissions costs $ – $ (61,705 ) $ (61,705 ) Unearned revenue $ 34,806 $ (6,956 ) $ 27,850 Net cash provided by operating activities $ (3,447,866 ) $ 4,487 $ (3,443,379 )

Equipment (Tables)

Equipment (Tables)	12 Months Ended
	Apr. 30, 2019
Property, Plant and Equipment [Table Text Block]	April 30, 2019 Accumulated Cost Depreciation Net Computer hardware $ 1,233,621 $ (1,186,210 ) $ 47,411 Computer software 1,013,277 (1,013,277 ) – Leasehold improvements 263,774 (256,911 ) 6,863 Office furniture 194,702 (189,062 ) 5,640 Websites 120,339 (120,339 ) – $ 2,825,713 $ (2,765,799 ) $ 59,914 April 30, 2018 Accumulated Cost Depreciation Net Computer hardware $ 1,193,527 $ 1,109,268 $ 84,259 Computer software 1,013,277 1,012,749 528 Leasehold improvements 263,774 236,112 27,662 Office furniture 194,702 185,332 9,370 Websites 120,339 120,339 – $ 2,785,619 $ 2,663,800 $ 121,819

Intangibles and Other Assets (T

Intangibles and Other Assets (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Finite-Lived Intangible Assets [Table Text Block]	April 30, 2019 Accumulated Cost Amortization Net Patents $ 461,637 $ (417,609 ) $ 44,028 Trademarks 175,100 – 175,100 Other assets 5,667 – 5,667 $ 642,404 $ (417,609 ) $ 224,795 April 30, 2018 Accumulated Cost Amortization Net Patents $ 461,637 $ (411,788 ) $ 49,849 Trademarks 165,462 – 165,462 Other assets 5,751 – 5,751 $ 632,850 $ (411,788 ) $ 221,062
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Years ended April 30, 2020 $ 4,248 2021 4,248 2022 4,248 2023 4,248 2024 4,248 Thereafter 22,788 $ 44,028

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	A pril 30, 2019 2018 Accounts payable – trade $ 739,051 $ 678,760 Accrued commissions 180,200 215,172 Accrued vacation 590,328 744,108 Third party software royalties 59,723 207,531 Other accrued liabilities 664,573 592,162 $ 2,233,875 $ 2,437,733

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Derivative Instruments [Table Text Block]	April 30, April 30, Fair value of Undesignated Derivatives 2019 2018 Foreign currency option contracts $ 1,500,000 $ –
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	April 30 , 2019 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ 1,178 $ 4,512

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Apr. 30, 2019
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	Carrying Fair Value As at April 30, 2019 Amount Fair Value Levels Reference Assets Cash $ 1,862,458 $ 1,862,458 1 N/A Foreign currency option contracts 1,178 1,178 2 Note 7 $ 1,863,636 $ 1,863,636 Liabilities Foreign currency option contracts $ 4,512 $ 4,512 2 Note 7 Carrying Fair Value As at April 30, 2018 Amount Fair Value Levels Reference Cash $ 2,348,883 $ 2,348,883 1 N/A
Schedule of Assets and Liabilities Not Measured at Fair Value [Table Text Block]	Carrying Fair Value As at April 30, 2019 Amount Fair Value Levels Reference Loan payable $ 3,000,000 $ 2,934,538 2 Note 9

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year Ended Year Ended April 30, 2019 April 30, 2018 Risk-free interest rate 2.7% 2.14% Expected volatility 77.2% 95.55% Expected term 3.7 years 3.7 years Dividend yield 0% 0%
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Number of Weighted-Average Options Exercise Price Outstanding at April 30, 2017 396,922 $ 2.46 Granted 324,000 $ 2.89 Exercised (495 ) $ 2.46 Forfeited / Cancelled (15,385 ) $ 2.53 Expired (30,000 ) $ 2.50 Outstanding at April 30, 2018 675,042 $ 2.66 Granted 221,000 $ 1.45 Exercised (35,500 ) $ 2.50 Forfeited / Cancelled (173,093 ) $ 2.62 Expired (71,000 ) $ 2.50 Outstanding at April 30, 2019 616,449 $ 2.27 Exercisable at April 30, 2019 239,551 $ $2.58 Exercisable at April 30, 2018 256,555 $ $2.47
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	Number of Aggregate Number of Aggregate Exercise Options Intrinsic Options Intrinsic Price Outstanding Value Expiry Date Exercisable Value $1.41 – $1.42 197,500 88,795 12/14/2023 – 1/22/2024 – $ – $2.03 – $2.41 74,272 – 12/14/2020 – 12/15/2021 56,947 $ – $2.46 – $2.50 123,582 – 7/17/2020 – 3/14/2022 108,932 $ – $2.51 – $2.89 221,095 – 12/14/2022 – 7/26/2023 73,672 $ – April 30, 2019 616,449 88,795 239,551 $ – April 30, 2018 675,042 $ 51,302 256,555 $ 32,636
Schedule of Nonvested Performance-based Units Activity [Table Text Block]	Number of Grant-Date Options Fair Value Non-vested options at April 30, 2017 175,183 $ 3.49 Granted 324,000 $ 1.90 Vested (73,965 ) $ 3.64 Forfeited (6,731 ) $ 1.98 Non-vested options at April 30, 2018 418,487 $ 1.91 Granted 221,000 $ 0.82 Vested (136,323 ) $ 2.03 Forfeited (126,266 ) $ 1.72 Non-vested options at April 30, 2019 376,898 $ 1.30
Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs [Table Text Block]	Years Ended April 30, 2019 2018 Cost of sales $ 48,608 $ 55,444 Sales and marketing 71,811 84,685 Research and development 48,405 60,964 General and administrative 65,755 129,227 Total stock-based compensation $ 234,579 $ 330,320
Schedule of Stockholders' Equity Note, Warrants or Rights, Activity [Table Text Block]	Weighted Number of 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 April 30, 2018 – $ – – Granted – $ – – Exercised – $ – – Expired – $ – – Warrants at April 30, 2019 – $ – –
Schedule of Stockholders Equity Deferred Share Unit Plan [Table Text Block]	Weighted Average Grant Date Fair Number of DSUs Value DSUs at April 30, 2017 345,392 $ 7.85 Granted 119,998 $ 2.21 Conversions – $ – Outstanding at April 30, 2018 465,390 $ 6.40 Granted 236,981 $ 2.05 Forfeited (68,880 ) $ 2.42 Outstanding at April 30, 2019 633,491 $ 5.20
Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units [Table Text Block]	Year Ended April 30, 2019 2018 General and administrative $ 240,147 $ 274,246
Schedule of Stockholders Equity Non Vested Deferred Share Units [Table Text Block]	Weighted Average Number of Grant Date Fair DSUs Value per Unit 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 April 30, 2018 64,252 $ 2.62 Granted 236,981 $ 2.05 Vested (97,913 ) $ 2.68 Forfeited (68,880 ) $ 2.41 Non-vested DSUs at April 30, 2019 134,440 $ 1.67

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Years Ended April 30, 2019 2018 Tax loss carry forwards $ 14,805,000 $ 13,606,000 Capital losses carried forward 240,000 242,000 Equipment 142,000 133,000 Other 7,000 12,000 Bad debt 227,000 109,000 Nondeductible research and development expenses 2,971,000 2,993,000 Investment tax credits 436,000 439,000 Other intangibles 428,000 431,000 Acquired technology (383,000 ) (183,000 ) Valuation allowance established by management (18,874,000 ) (17,782,000 ) Net deferred tax assets $ – $ –
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years Ended April 30, 2019 2018 Tax (recovery) based on U.S. rates $ (1,053,000 ) $ (957,000 ) Foreign tax rate differential 32,000 (20,000 ) Non-deductible stock option compensation 101,000 182,000 Effect of reduction (increase) in statutory rates (203,000 ) 6,648,000 Foreign exchange losses on revaluation of deferred tax balances 411,000 (464,000 ) Under provision relating to prior year (380,000 ) (72,000 ) Expiry of non-operating losses – 706,000 Increase in valuation allowance 1,092,000 (6,023,000 ) Income tax expense for year $ – $ –
Summary of Operating Loss Carryforwards [Table Text Block]	Country Amount Expiration Dates United States – US$ $ 51,886,000 2027 – 2039 United States – US$ $ 5,757,000 (1) Indefinite Canada – CDN$ $ 13,437,000 (2) 2023 – 2039 (1) (2)
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]	Years Ended April 30, 2019 2018 Balance at beginning of year $ 9,763 $ 9,763 Increases related to prior year tax positions (interest and penalties) – – Increases related to current year tax positions (interest and penalties) – – Settlements – – Lapses in statute of limitations – – Balance at end of year $ 9,763 $ 9,763

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Years Ended April 30, 2019 2018 North America $ 6,768,821 $ 6,916,556 EMEA 2,505,828 3,961,595 Asia Pacific 1,042,197 950,131 Latin America 448,058 553,459 $ 10,764,904 $ 12,381,741
Schedule of Long Lived Assets by Geographical Areas [Table Text Block]	As at April 30 , 2019 2018 Canada $ 6,798,083 $ 7,150,537 United States 27,916 35,919 $ 6,825,999 $ 7,186,456

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Agreements by Year [Table Text Block]	Office Office Voice Leases – Leases – Total Platform Related Unrelated Office Service Party Party Leases Contract Total 2020 $ 83,791 $ 622,513 $ 706,304 $ 240,000 $ 946,304 2021 83,791 550,035 633,826 220,000 853,826 2022 83,791 533,693 617,484 – 617,484 Thereafter 167,582 1,256,923 1,424,505 – 1,424,505 $ 418,955 $ 2,963,164 $ 3,382,119 $ 460,000 $ 3,842,119

Loss per share (Tables)

Loss per share (Tables)	12 Months Ended
	Apr. 30, 2019
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year end ed April 30, 2019 2018 Numerator Income available to common stockholders $ (5,013,439 ) $ (3,220,670 ) Denominator Weighted average shares outstanding 5,942,096 5,496,201 Effect of dilutive securities (1) − − 5,942,096 5,496,201 Basic and diluted loss per share $ (0.84 ) $ (0.59 ) (1) (2)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Jul. 10, 2019	Oct. 10, 2018
Accumulated deficit	$ (68,581,091)	$ (63,701,685)
Loan payable	$ 3,000,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,249,940	1,140,432
Minimum [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	16 years
Maximum [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	20 years
Maximum [Member] | Wesley Clover International Corporation And Kmb Trac Two Holdings Ltd [Member] | Amendment Agreement [Member]
Loan payable				$ 3,000,000
Maximum [Member] | Subsequent Event [Member] | Wesley Clover International Corporation And Kmb Trac Two Holdings Ltd [Member] | Amendment Agreement [Member]
Loan payable			$ 5,000,000

Revenue Recognition under ASC_3

Revenue Recognition under ASC 606 (Narrative) (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2021	Apr. 30, 2020
Deferred Revenue, Revenue Recognized	$ 2,364,378
Capitalized Contract Cost, cost capitalized during period	607,166
Capitalized Contract Cost, Amortization	272,785
Capitalized Contract Cost	$ 200,348
Revenue recognition, anticipated benefit period	3 years 6 months
Subsequent Event [Member]
Remaining Performance Obligations		$ 156,528	$ 2,966,102
ASC 606 Adjustments [Member]
Capitalized Contract Cost, cost capitalized during period	$ 134,033

Intangibles and Other Assets (N

Intangibles and Other Assets (Narrative) (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Amortization of Intangible Assets	$ 5,821	$ 3,500
Amortization Period for Patents	11 years 10 months 24 days	13 years 2 months 12 days

Derivative Instruments (Narrati

Derivative Instruments (Narrative) (Details)	12 Months Ended
	Apr. 30, 2019USD ($)
Fair value adjustment on derivative instruments	$ (1,735)
Foreign currency option contracts [Member]
Fair value adjustment on derivative instruments	$ 3,334

Loan Payable (Narrative) (Detai

Loan Payable (Narrative) (Details)	12 Months Ended
	Apr. 30, 2019USD ($)
Loan payable	$ 3,000,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Interest Expense, Debt	$ 68,822

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details)	Apr. 08, 2018shares	Sep. 04, 2015$ / sharesshares	Jan. 24, 2018USD ($)$ / sharesshares	Oct. 16, 2017shares	Jul. 20, 2017USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares	Apr. 30, 2018USD ($)$ / sharesshares	Apr. 30, 2018CAD ($)shares	Apr. 30, 2018$ / shares	Mar. 27, 2018shares	Sep. 12, 2017shares	Sep. 11, 2017shares
Shares issued (shares)			427,500		539,240
Equity Issuance, Per Share Amount | $ / shares			$ 4.01		$ 2.20
Proceeds from Issuance of Private Placement | $			$ 1,714,275		$ 1,186,328
Payments of Stock Issuance Costs | $			$ 48,325		$ 19,832
Stock Issued During Period, Shares, Issued for Services				14,000
Option vesting percentage						12.50%
Maximum number of shares of common stock authorized under stock option plan						1,186,000
Forfeiture rate						15.00%	15.00%	15.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares						$ 0.82	$ 1.90
Share Price | $ / shares						$ 1.86	$ 2.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number						239,551	256,555
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $						$ 24,765	$ 1,742
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $						276,391	$ 269,423
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $						$ 373,324
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition						2 years 10 months 24 days
Units Issued During Period, Units		293,000
Units Issued During Period, Per Unit Amount | $ / shares		$ 5
Proceeds from issuing units | $ / shares		1,465,000
Payments of unit issuance costs | $ / shares		23,161
Class of Warrant or Right, Grants in Period, Weighted Average Exercise Price | $ / shares		$ 7.50				$ 0	$ 0
Employee Stock Ownership Plan (ESOP), Plan Description						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 common shares of the Company 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.
Employee Stock Ownership Plan (ESOP), Shares in ESOP						220,000
Employee share purchase program | $						$ 25,024	$ 69,325
Employee Stock Ownership Plan (ESOP), Number of Suspense Shares						147,802
Maximum number of shares of common stock authorized under deferred share unit plan											700,000	500,000
Deferred Share Units Granted During Period						236,981	119,998	119,998
Deferred Share Units Available for Issuance						68,490
Unrecognized compensation cost related to unvested deferred share unit rewards | $						$ 178,984	$ 73,615
Deferred share units, unrecognized compensation cost, recognition period						2 years 5 months 1 day	1 year 11 months 23 days	1 year 11 months 23 days
Deferred Share Units Forfeited During Period						42,495
Deferred share units, vests in period, value | $						$ 262,165	$ 308,163
Stock Repurchase Program, Number of Shares Authorized to be Repurchased							13,600			284,278
Share-based Compensation Arrangement by Share-based Payment Award, Per Share Weighted Average Price of Shares Purchased | (per share)							$ 2.49		$ 3.18
Payments for Repurchase of Common Stock							$ 33,119	$ 43,218
Stock Repurchased and Retired During Period, Shares						153,988
Stock Repurchased During Period, Shares	7,211
Employee Stock Purchase Plan [Member]
Employee share purchase program | $						$ 25,012	$ 43,614
Granted to Officers or Employees [Member]
Deferred Share Units Granted During Period						168,491
Deferred Share Units Forfeited During Period						45,661
Granted to Non-Employee Directors [Member]
Deferred Share Units Granted During Period						68,490
Shares purchased on the open market [Member]
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP						26,945	16,696	16,696
Shares issued from treasury under the ESPP [Member]
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP						12,820	24,699	24,699

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jan. 24, 2018	Jul. 20, 2017	Apr. 30, 2019	Apr. 30, 2018
Loan payable			$ 3,000,000
Interest Expense, Debt			68,822
Private placement, net of share issuance costs (Shares)	427,500	539,240
Sale of Stock, Price Per Share	$ 4.01	$ 2.20
Proceeds from Issuance of Common Stock	$ 1,714,275	$ 1,186,328	22,645	$ 2,902,990
Payments of Stock Issuance Costs	$ 48,325	$ 19,832
Interest payable			8,110
KRP [Member]
Payments for Rent			83,551	83,957
Private placement, net of share issuance costs (Shares)	125,000
8007004 (Canada) Inc. [Member]
Payments for Rent			30,846	$ 31,686
Wesley Clover [Member]
Loan payable			1,500,000
Interest Expense, Debt			26,301
Private placement, net of share issuance costs (Shares)		144,357
KMB Trac Two Holdings Ltd [Member]
Loan payable			1,500,000
Interest Expense, Debt			$ 26,301
Private placement, net of share issuance costs (Shares)	125,000	180,446
The chief financial officer of our company [Member]
Private placement, net of share issuance costs (Shares)		4,511
Executive Vice President [Member]
Private placement, net of share issuance costs (Shares)		4,545
Director [Member]
Private placement, net of share issuance costs (Shares)		11,368

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Apr. 30, 2019
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance	80.00%
Earliest Tax Year [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	35.00%
Latest Tax Year [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	21.00%

Loss per share (Narrative) (Det

Loss per share (Narrative) (Details) - shares	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,249,940	1,140,432

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($)	Jul. 10, 2019	Apr. 30, 2019	Oct. 10, 2018
Subsequent Event [Line Items]
Loans Payable		$ 3,000,000
Wesley Clover International Corporation And Kmb Trac Two Holdings Ltd [Member] | Amendment Agreement [Member] | Maximum [Member]
Subsequent Event [Line Items]
Loans Payable			$ 3,000,000
Subsequent Event [Member] | Wesley Clover International Corporation And Kmb Trac Two Holdings Ltd [Member] | Amendment Agreement [Member] | Maximum [Member]
Subsequent Event [Line Items]
Loans Payable	$ 5,000,000

Schedules of Concentration of R

Schedules of Concentration of Risk, by Risk Factor (Details) - Trade Accounts Receivable [Member]	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Customer A [Member]
Concentration Risk, Percentage	13.00%	2.00%
Customer B [Member]
Concentration Risk, Percentage	7.00%	13.00%
Customer C [Member]
Concentration Risk, Percentage	0.00%	18.00%

Schedule of Accounts, Notes, Lo

Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Balance of allowance for doubtful accounts, beginning of year	$ 322,638	$ 80,232
Bad debt provision	1,082,440	578,024
Write-off of receivables	(785,564)	(335,618)
Balance of allowance for doubtful accounts, end of year	$ 619,514	$ 322,638

Schedule of Goodwill (Details)

Schedule of Goodwill (Details)	12 Months Ended
	Apr. 30, 2019USD ($)	Apr. 30, 2019CAD ($)	Apr. 30, 2018USD ($)
Goodwill, Acquired During Period	$ 8,423,677	$ 8,788,699
Goodwill	6,541,290		$ 6,843,575
NewHeights [Member]
Goodwill, Acquired During Period	6,339,717	6,704,947
Goodwill	4,990,578		5,221,202
FirstHand [Member]
Goodwill, Acquired During Period	2,083,960	$ 2,083,752
Goodwill	$ 1,550,712		$ 1,622,373

Schedule of Product Warranty Li

Schedule of Product Warranty Liability (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Balance, beginning of year	$ 63,130	$ 54,365
Usage during the year	0	0
Additions (reductions) during the year	(11,095)	8,765
Balance, end of year	$ 52,035	$ 63,130

Schedule of condensed Balance S

Schedule of condensed Balance Sheet (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Current assets:
Deferred sales commissions costs	$ 122,777
Current liabilities:
Unearned revenue	2,593,726	$ 2,565,876
Non-current assets:
Deferred sales commissions costs	77,571	0
Stockholders' equity:
Accumulated deficit	(68,581,091)	(63,701,685)
ASC 605 [Member]
Current assets:
Deferred sales commissions costs	0
Current liabilities:
Unearned revenue	2,600,682
Non-current assets:
Deferred sales commissions costs	0
Stockholders' equity:
Accumulated deficit	(68,774,483)
ASC 606 Adjustments [Member]
Current assets:
Deferred sales commissions costs	122,777	70,248
Current liabilities:
Unearned revenue	(6,956)
Non-current assets:
Deferred sales commissions costs	77,571	63,785
Stockholders' equity:
Accumulated deficit	$ 193,392	134,033
ASC 606 [Member]
Current assets:
Deferred sales commissions costs		70,248
Non-current assets:
Deferred sales commissions costs		63,785
Stockholders' equity:
Accumulated deficit		$ (63,567,652)

Schedule of condensed Income St

Schedule of condensed Income Statement (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Revenue
Software	$ 4,660,660	$ 6,338,512
Subscription, support and maintenance	5,366,290	4,273,410
Professional services and other	737,954	1,769,819
Revenues	10,764,904	12,381,741
Operating expenses:
Sales and marketing	4,061,921	4,266,716
Loss from operations	$ (5,166,761)	$ (2,793,770)
Net loss per share:
Basic and diluted	$ (0.84)	$ (0.59)
ASC 605 [Member]
Revenue
Software	$ 4,696,266
Subscription, support and maintenance	5,371,408
Professional services and other	690,274
Revenues	10,757,948
Operating expenses:
Sales and marketing	4,128,113
Loss from operations	$ (5,239,909)
Net loss per share:
Basic and diluted	$ (0.85)
ASC 606 Adjustments [Member]
Revenue
Software	$ (35,606)
Subscription, support and maintenance	(5,118)
Professional services and other	47,680
Revenues	6,956
Operating expenses:
Sales and marketing	(66,192)
Loss from operations	$ 73,148
Net loss per share:
Basic and diluted	$ 0.01

Schedule of condensed Cash Flow

Schedule of condensed Cash Flow Statement (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Net loss	$ (5,013,439)	$ (3,220,670)
Deferred sales commission costs	(61,705)
Unearned revenue	27,850	(147,096)
Net cash used in operating activities	(3,443,379)	$ (2,427,090)
ASC 605 [Member]
Net loss	(5,086,587)
Deferred sales commission costs	0
Unearned revenue	34,806
Net cash used in operating activities	(3,447,866)
ASC 606 Adjustments [Member]
Net loss	73,148
Deferred sales commission costs	(61,705)
Unearned revenue	(6,956)
Net cash used in operating activities	$ 4,487

Property, Plant and Equipment (

Property, Plant and Equipment (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Property, Plant and Equipment, Gross	$ 2,825,713	$ 2,785,619
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(2,765,799)	(2,663,800)
Property, Plant and Equipment, Net	59,914	121,819
Computer hardware [Member]
Property, Plant and Equipment, Gross	1,233,621	1,193,527
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(1,186,210)	(1,109,268)
Property, Plant and Equipment, Net	47,411	84,259
Computer software [Member]
Property, Plant and Equipment, Gross	1,013,277	1,013,277
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(1,013,277)	(1,012,749)
Property, Plant and Equipment, Net	0	528
Leasehold improvements [Member]
Property, Plant and Equipment, Gross	263,774	263,774
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(256,911)	(236,112)
Property, Plant and Equipment, Net	6,863	27,662
Office furniture [Member]
Property, Plant and Equipment, Gross	194,702	194,702
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(189,062)	(185,332)
Property, Plant and Equipment, Net	5,640	9,370
Websites [Member]
Property, Plant and Equipment, Gross	120,339	120,339
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(120,339)	(120,339)
Property, Plant and Equipment, Net	$ 0	$ 0

Schedule of Finite-Lived Intang

Schedule of Finite-Lived Intangible Assets (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Finite-Lived Intangible Assets, Gross	$ 642,404	$ 632,850
Finite-Lived Intangible Assets, Accumulated Amortization	(417,609)	(411,788)
Finite-Lived Intangible Assets, Net	224,795	221,062
Patents [Member]
Finite-Lived Intangible Assets, Gross	461,637	461,637
Finite-Lived Intangible Assets, Accumulated Amortization	(417,609)	(411,788)
Finite-Lived Intangible Assets, Net	44,028	49,849
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets, Gross	175,100	165,462
Finite-Lived Intangible Assets, Accumulated Amortization	0	0
Finite-Lived Intangible Assets, Net	175,100	165,462
Other assets [Member]
Finite-Lived Intangible Assets, Gross	5,667	5,751
Finite-Lived Intangible Assets, Accumulated Amortization	0	0
Finite-Lived Intangible Assets, Net	$ 5,667	$ 5,751

Schedule of Finite-Lived Inta_2

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Total	$ 224,795	$ 221,062
Patents [Member]
2020	4,248
2021	4,248
2022	4,248
2023	4,248
2024	4,248
Thereafter	22,788
Total	$ 44,028	$ 49,849

Schedule of Accounts Payable an

Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Accounts payable - trade	$ 739,051	$ 678,760
Accrued commissions	180,200	215,172
Accrued vacation	590,328	744,108
Third party software royalties	59,723	207,531
Other accrued liabilities	664,573	592,162
Accounts payable and accrued liabilities	$ 2,233,875	$ 2,437,733

Schedule of Derivative Instrume

Schedule of Derivative Instruments (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Foreign currency option contracts [Member]
Investment Foreign Currency, Contract, Foreign Currency Amount	$ 1,500,000	$ 0

Schedule of Derivative Instru_2

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details)	Apr. 30, 2019USD ($)
Derivative assets	$ 1,178
Derivative liability	4,512
Foreign currency option contracts [Member]
Derivative assets	1,178
Derivative liability	$ 4,512

Fair Value, Measured on Recurri

Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2017
Cash, Carrying Amount	$ 1,862,458	$ 2,348,883	$ 2,071,019
Cash, Fair Value	1,862,458	$ 2,348,883
Foreign currency option contracts, Carrying Amount	1,178
Foreign currency option contracts, Fair Value	1,178
Assets, Carrying Amount	1,863,636
Assets, Fair Value	1,863,636
Foreign currency forward contracts, Carrying Amount	4,512
Foreign currency forward contracts, Fair Value	$ 4,512

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Not Measured at Fair Value (Details)	Apr. 30, 2019USD ($)
Loan payable	$ 3,000,000
Loans Payable, Fair Value Disclosure	$ 2,934,538

Schedule of Share-based Payment

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Risk-free interest rate	2.70%	2.14%
Expected volatility	77.20%	95.55%
Expected term	3 years 8 months 12 days	3 years 8 months 12 days
Dividend yield	0.00%	0.00%

Schedule of Share-based Compens

Schedule of Share-based Compensation, Stock Options, Activity (Details) - $ / shares	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Number of Options Outstanding at the beginning of period	675,042	396,922
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	221,000	324,000
Number of Options Exercised	(35,500)	(495)
Number of Options Foreited/Cancelled	(173,093)	(15,385)
Number of Options Expired	(71,000)	(30,000)
Number of Options Outstanding at the end of period	616,449	675,042
Weighted Average Exercise Price per Share of Options Oustanding at the beginning of period	$ 2.66	$ 2.46
Weighted Average Exercise Price per Share of Options Granted	1.45	2.89
Weighted Average Exercise Price per Share of Options Exercised	2.50	2.46
Weighted Average Exercise Price per Share of Options Forfeited/Cancelled	2.62	2.53
Weighted Average Exercise Price per Share of Options Expired	2.50	2.50
Weighted Average Exercise Price per Share of Options Outstanding at end of period	$ 2.27	$ 2.66
Number of Options Exercisable at the beginning of period	256,555
Number of Options Exercisable at the end of period	239,551	256,555
Weighted Average Exercise Price per Share of Options Exercisable at beginning of period	$ 2.47
Weighted Average Exercise Price per Share of Options Exercisable at end of period	$ 2.58	$ 2.47

Disclosure of Share-based Compe

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2017
Exercise Price	$ 2.27	$ 2.66	$ 2.46
Number of Options Outstanding	616,449	675,042	396,922
Aggregate Intrinsic Value of Options Outstanding	$ 88,795	$ 51,302
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	239,551	256,555
Aggregate Intrinsic Value of Options Exercisable	$ 0	$ 32,636
Exercise Price Range 1 [Member]
Number of Options Outstanding	197,500
Aggregate Intrinsic Value of Options Outstanding	$ 88,795
Aggregate Intrinsic Value of Options Exercisable	$ 0
Exercise Price Range 1 [Member] | Minimum [Member]
Exercise Price	$ 1.41
Exercise Price Range 1 [Member] | Maximum [Member]
Exercise Price	$ 1.42
Exercise Price Range 2 [Member]
Number of Options Outstanding	74,272
Aggregate Intrinsic Value of Options Outstanding	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	56,947
Aggregate Intrinsic Value of Options Exercisable	$ 0
Exercise Price Range 2 [Member] | Minimum [Member]
Exercise Price	$ 2.03
Exercise Price Range 2 [Member] | Maximum [Member]
Exercise Price	$ 2.41
Exercise Price Range 3 [Member]
Number of Options Outstanding	123,582
Aggregate Intrinsic Value of Options Outstanding	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	108,932
Aggregate Intrinsic Value of Options Exercisable	$ 0
Exercise Price Range 3 [Member] | Minimum [Member]
Exercise Price	$ 2.46
Exercise Price Range 3 [Member] | Maximum [Member]
Exercise Price	$ 2.50
Exercise Price Range 4 [Member]
Number of Options Outstanding	221,095
Aggregate Intrinsic Value of Options Outstanding	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	73,672
Aggregate Intrinsic Value of Options Exercisable	$ 0
Exercise Price Range 4 [Member] | Minimum [Member]
Exercise Price	$ 2.51
Exercise Price Range 4 [Member] | Maximum [Member]
Exercise Price	$ 2.89

Schedule of Nonvested Performan

Schedule of Nonvested Performance-based Units Activity (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Non-Vested Options Outstanding, beginning of period	418,487	175,183
Non-Vested Options Granted During Period	221,000	324,000
Options Vested During Period Number	(136,323)	(73,965)
Non-Vested Options Forfeited or Cancelled During Period	(126,266)	(6,731)
Non-Vested Options Outstanding, end of period	376,898	418,487
Weighted Average Grant Date Fair Value of Non-Vested Options Outstanding, beginning of period	$ 1.91	$ 3.49
Weighted Average Grant Date Fair Value of Options Granted During Period	0.82	1.90
Weighted Average Grant Date Fair Value of Options Vested During Period	2.03	3.64
Weighted Average Grant Date Fair Value of Non-Vested Options Forfeited Or Cancelled During Period	1.72	1.98
Weighted Average Grant Date Fair Value of Non-Vested Options Outstanding, end of period	$ 1.30	$ 1.91

Schedule of Employee and Non-Em

Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Allocated Share-based Compensation Expense	$ 234,579	$ 330,320
Cost of sales [Member]
Allocated Share-based Compensation Expense	48,608	55,444
Sales and marketing [Member]
Allocated Share-based Compensation Expense	71,811	84,685
Research and development [Member]
Allocated Share-based Compensation Expense	48,405	60,964
General and administrative [Member]
Allocated Share-based Compensation Expense	$ 65,755	$ 129,227

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights, Activity (Details) - $ / shares	Sep. 04, 2015	Apr. 30, 2019	Apr. 30, 2018
Class of Warrant or Right, Outstanding, Beginning of Period		0	146,500
Class of Warrant or Right, Outstanding, Weighted Average Exercise Price, Beginning of Period		$ 0	$ 7.50
Class of Warrant or Right, Grants in Period, Net of Forfeitures		0	0
Class of Warrant or Right, Grants in Period, Weighted Average Exercise Price	$ 7.50	$ 0	$ 0
Class of Warrant or Right, Exercises in Period		0	0
Class of Warrant or Right, Exercises in Period, Weighted Average Exercise Price		$ 0	$ 0
Class of Warrant or Right, Expirations in Period		0	(146,500)
Class of Warrant or Right, Expirations in Period, Weighted Average Exercise Price		$ 0	$ 7.50
Class of Warrant or Right, Outstanding, End of Period		0	0
Class of Warrant or Right, Outstanding, Weighted Average Exercise Price, End of Period		$ 0	$ 0

Schedule of Stockholders Equity

Schedule of Stockholders Equity Deferred Share Unit Plan (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Deferred Share Units Outstanding, beginning of period	465,390	345,392
Deferred Share Units Outstanding Weighted Average Grant Date Fair Value, beginning of period	$ 6.40	$ 7.85
Deferred Share Units Granted During Period	236,981	119,998
Deferred Share Units Granted During Period Weighted Average Grant Date Fair Value	$ 2.05	$ 2.21
Deferred Share Units Converted During Period		0
Deferred Share Units Converted During Period Weighted Average Grant Date Fair Value		$ 0
Deferred Share Units Forfeited During Period	42,495
Deferred Share Units Forfeited During Period Weighted Average Grant Date Fair Value	$ 2.42
Deferred Share Units Outstanding, end of period	633,491	465,390
Deferred Share Units Outstanding Weighted Average Grant Date Fair Value, end of period	$ 5.20	$ 6.40

Schedule of Allocation of Share

Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
General and administrative [Member]
Deferred Compensation, Allocated Share-based Compensation Expense	$ 240,147	$ 274,246

Schedule of Stockholders Equi_2

Schedule of Stockholders Equity Non Vested Deferred Share Units (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Non-Vested Deferred Share Units Outstanding, beginning of period	64,252	46,217
Non-Vested Deferred Share Units Outstanding Weighted Average Grant Date Fair Value, beginning of period	$ 2.62	$ 4.58
Deferred Share Units Granted During Period	236,981	119,998
Deferred Share Units Granted During Period Weighted Average Grant Date Fair Value	$ 2.05	$ 2.21
Deferred Share Units Vested During Period	(97,913)	(101,963)
Deferred Share Units Vested During Period Weighted Average Grant Date Fair Value	$ 2.68	$ 3.02
Deferred Share Units Forfeited During Period	42,495
Deferred Share Units Forfeited During Period Weighted Average Grant Date Fair Value	$ 2.42
Non-Vested Deferred Share Units Outstanding, end of period	134,440	64,252
Non-Vested Deferred Share Units Outstanding Weighted Average Grant Date Fair Value, end of period	$ 1.67	$ 2.62

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Tax loss carry forwards	$ 14,805,000	$ 13,606,000
Capital losses carried forward	240,000	242,000
Equipment	142,000	133,000
Other	7,000	12,000
Bad debt	227,000	109,000
Nondeductible research and development expenses	2,971,000	2,993,000
Investment tax credits	436,000	439,000
Other intangibles	428,000	431,000
Acquired technology	(383,000)	(183,000)
Valuation allowance established by management	(18,874,000)	(17,782,000)
Net deferred tax assets	$ 0	$ 0

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Income Tax Expense (Benefit)	$ 0	$ 0
Tax (recovery) based on U.S. rates [Member]
Income Tax Expense (Benefit)	(1,053,000)	(957,000)
Foreign tax rate differential [Member]
Income Tax Expense (Benefit)	32,000	(20,000)
Non-deductible stock option compensation [Member]
Income Tax Expense (Benefit)	101,000	182,000
Effect of reduction (increase) in statutory rates [Member]
Income Tax Expense (Benefit)	(203,000)	6,648,000
Foreign exchange losses on revaluation of deferred tax balances [Member]
Income Tax Expense (Benefit)	411,000	(464,000)
Under provision relating to prior year [Member]
Income Tax Expense (Benefit)	(380,000)	(72,000)
Expiry of non-operating losses [Member]
Income Tax Expense (Benefit)	0	706,000
Increase in valuation allowance [Member]
Income Tax Expense (Benefit)	$ 1,092,000	$ (6,023,000)

Summary of Operating Loss Carry

Summary of Operating Loss Carryforwards (Details)	Apr. 30, 2019USD ($)	Apr. 30, 2019CAD ($)	Apr. 30, 2018USD ($)
Tax loss carry forwards	$ 14,805,000		$ 13,606,000
CANADA [Member]
Tax loss carry forwards		$ 13,437,000
UNITED STATES [Member]
Tax loss carry forwards	5,757,000
United States [Member]
Tax loss carry forwards	$ 51,886,000

Summary of Positions for which

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Balance at beginning of year	$ 9,763	$ 9,763
Increases related to prior year tax positions (interest and penalties)	0	0
Increases related to current year tax positions (interest and penalties)	0	0
Settlements	0	0
Lapses in statute of limitations	0	0
Balance at end of year	$ 9,763	$ 9,763

Schedule of Revenue from Extern

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Revenues	$ 10,764,904	$ 12,381,741
North America [Member]
Revenues	6,768,821	6,916,556
EMEA [Member]
Revenues	2,505,828	3,961,595
Asia Pacific [Member]
Revenues	1,042,197	950,131
Latin America [Member]
Revenues	$ 448,058	$ 553,459

Schedule of Long Lived Assets b

Schedule of Long Lived Assets by Geographical Areas (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Long-lived assets	$ 6,825,999	$ 7,186,456
Canada [Member]
Long-lived assets	6,798,083	7,150,537
United States [Member]
Long-lived assets	$ 27,916	$ 35,919

Schedule of Agreements by Year

Schedule of Agreements by Year (Details)	Apr. 30, 2019USD ($)
2020	$ 946,304
2021	853,826
2022	617,484
Thereafter	1,424,505
Total	3,842,119
Office Leases - Related party [Member]
2020	83,791
2021	83,791
2022	83,791
Thereafter	167,582
Total	418,955
Office Leases - Unrelated Party [Member]
2020	622,513
2021	550,035
2022	533,693
Thereafter	1,256,923
Total	2,963,164
Total Office Leases [Member]
2020	706,304
2021	633,826
2022	617,484
Thereafter	1,424,505
Total	3,382,119
Voice Platform Service Contract [Member]
2020	240,000
2021	220,000
2022	0
Thereafter	0
Total	$ 460,000

Schedule of Earnings Per Share,

Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Income available to common stockholders	$ (5,013,439)	$ (3,220,670)
Weighted average shares outstanding	5,942,096	5,496,201
Effect of dilutive securities	0	0
Weighted average common shares outstanding basic and diluted	5,942,096	5,496,201
Basic and diluted loss per share	$ (0.84)	$ (0.59)