Counterpath (CPAH) 10-Q 10 Sep 20 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jul. 31, 2020	Sep. 04, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	COUNTERPATH CORP
Entity Central Index Key	0001236997
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--04-30
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		6,411,828
Document Period End Date	Jul. 31, 2020
Amendment Flag	false
Document Type	10-Q
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes

INTERIM CONSOLIDATED BALANCE SH

INTERIM CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2020	Apr. 30, 2020
Current assets:
Cash	$ 2,674,216	$ 2,433,266
Accounts receivable (net of allowance for doubtful accounts of $377,514 (2020 - $317,230)	1,966,705	2,553,714
Deferred sales commission costs - current	128,279	129,946
Prepaid expenses and other current assets	297,561	326,921
Derivative assets	26,398	6,381
Total current assets	5,093,159	5,450,228
Deposits	85,623	82,039
Deferred sales commission costs - non-current	79,787	92,644
Equipment, net	110,932	111,672
Operating lease right-of-use assets	1,337,974	1,370,035
Goodwill	6,552,000	6,323,390
Intangibles and other assets	227,527	225,945
Total Assets	13,487,002	13,655,953
Current liabilities:
Accounts payable and accrued liabilities	2,259,614	2,231,777
Loan payable	209,035
Related party loan payable - current	2,000,000	4,000,000
Derivative liability	0	140,299
Unearned revenue	3,942,399	3,782,400
Operating lease liabilities - current	307,185	293,322
Accrued warranty	50,344	51,545
Total current liabilities	8,768,577	10,499,343
Operating lease liabilities - non-current	1,061,573	1,102,530
Unrecognized tax liability	9,763	9,763
Total liabilities	9,839,913	11,611,636
Stockholders' equity:
Preferred stock, $0.001 par value Authorized: 100,000,000 Issued and outstanding: July 31, 2020 - nil; April 30, 2020 - nil	0	0
Common stock, $0.001 par value - Note 9 Authorized: 10,000,000 Issued: July 31, 2020 - 6,411,063; April 30, 2020 - 6,103,612	6,411	6,104
Additional paid-in capital	77,133,268	76,066,930
Accumulated deficit	(69,653,042)	(69,677,656)
Accumulated other comprehensive loss - currency translation adjustment	(3,839,548)	(4,351,061)
Total stockholders' equity	3,647,089	2,044,317
Liabilities and Stockholders' Equity	$ 13,487,002	$ 13,655,953

INTERIM CONSOLIDATED BALANCE _2

INTERIM CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jul. 31, 2020	Apr. 30, 2020
Statement of Financial Position [Abstract]
Accounts Receivable, Allowance for Credit Loss, Current	$ 377,514	$ 317,230
Preferred Stock, Par Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Shares, Issued	6,411,063	6,103,612

INTERIM CONSOLIDATED STATEMENTS

INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Revenue
Software	$ 829,685	$ 1,009,824
Subscription, support and maintenance	2,082,799	1,421,862
Professional services and other	516,722	141,982
Total revenue	3,429,206	2,573,668
Operating expenses:
Cost of sales	555,889	511,360
Sales and marketing	852,974	970,593
Research and development	1,030,136	1,131,848
General and administrative	709,920	644,713
Total operating expenses	3,148,919	3,258,514
Income (loss) from operations	280,287	(684,846)
Interest and other (expense) income, net:
Interest expense, net	(71,205)	(70,573)
Foreign exchange loss	(346,394)	(174,890)
Change in fair value of derivative instruments	161,926	586
Total interest and other (expense) income, net	(255,673)	(244,877)
Net income (loss) for the period	$ 24,614	$ (929,723)
Net income (loss) per share
Basic	$ 0	$ (0.16)
Diluted	$ 0	$ (0.16)
Weighted average common shares outstanding:
Basic	6,273,833	5,952,122
Diluted	7,224,184	5,952,122

INTERIM CONSOLIDATED STATEMEN_2

INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Statement of Income and Comprehensive Income [Abstract]
Net income (loss) for the period	$ 24,614	$ (929,723)
Other comprehensive loss:
Foreign currency translation adjustments	511,513	302,543
Comprehensive income (loss)	$ 536,127	$ (627,180)

INTERIM CONSOLIDATED STATEMEN_3

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Cash flows used in operating activities:
Net income (loss) for the period	$ 24,614	$ (929,723)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Bad debt expense	66,766	39,321
Deferred lease inducements		(4,118)
Depreciation and amortization	20,878	19,982
Operating lease expense	110,771	138,277
Unrealized foreign exchange loss	270,520	176,916
Stock-based compensation	70,183	68,341
Change in fair value of derivative instruments	(165,619)	(643)
Changes in assets and liabilities:
Accounts payable and accrued liabilities	(1,272)	(172,266)
Accounts receivable	520,243	165,235
Deferred sales commission costs	8,734	(12,820)
Prepaid expenses and other current assets	26,946	50,441
Accrued warranty	(1,201)	(3,462)
Operating lease liabilities	(106,764)	(127,420)
Operating lease deposits	(912)
Unearned revenue	159,999	(40,216)
Other current liabilities		1,647
Net cash provided by (used in) operating activities	1,003,886	(630,508)
Cash flows used in investing activities:
Purchases of equipment	(17,038)	(17,140)
Purchases of intangibles	(2,580)	(2,713)
Net cash used in investing activities	(19,618)	(19,853)
Cash flows provided by financing activities:
Net proceeds from issuance of common stock	996,462	5,263
Proceeds received from loan payable	209,035
Repayment of related party loan payable	(2,000,000)
Net cash provided by financing activities	(794,503)	5,263
Foreign exchange effect on cash	51,185	6,593
Increase (decrease) in cash	240,950	(638,505)
Cash, beginning of the period	2,433,266	1,862,458
Cash, end of the period	2,674,216	1,223,953
Cash paid for:
Interest		40,110
Taxes	$ 0	$ 0

INTERIM CONSOLIDATED STATEMENT

INTERIM CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY (Unaudited) - 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, 2019	$ 5,950	$ 0	$ 75,667,533	$ (68,581,091)	$ (3,866,495)	$ 3,225,897
Beginning Balance (Shares) at Apr. 30, 2019	5,950,246
Stock-based compensation	$ 0	0	68,341	0	0	68,341
Employee share purchase program	$ 3	0	5,260	0	0	5,263
Employee share purchase program (Shares)	3,134
Net income (loss) for the period	$ 0	0	0	(929,723)	0	(929,723)
Foreign currency translation adjustment	0	0	0	0	302,543	302,543
Ending Balance at Jul. 31, 2019	$ 5,953	0	75,741,134	(69,510,814)	(3,563,952)	2,672,321
Ending Balance (Shares) at Jul. 31, 2019	5,953,380
Beginning Balance at Apr. 30, 2020	$ 6,104	0	76,066,930	(69,677,656)	(4,351,061)	2,044,317
Beginning Balance (Shares) at Apr. 30, 2020	6,103,612
Stock-based compensation	$ 0	0	70,183	0	0	70,183
Private placement	$ 285	$ 0	999,721	0	0	1,000,006
Private placement (Shares)	284,902	0
Private placement costs	$ 0	$ 0	(6,692)	0	0	(6,692)
Employee share purchase program	$ 1	0	4,607	0	0	4,608
Employee share purchase program (Shares)	1,286
Exercise of stock options	$ 21	0	(1,481)	0	0	$ (1,460)
Exercise of stock options (Shares)	21,263					44,588
Net income (loss) for the period	$ 0	0	0	24,614	0	$ 24,614
Foreign currency translation adjustment	0	0	0	0	511,513	511,513
Ending Balance at Jul. 31, 2020	$ 6,411	$ 0	$ 77,133,268	$ (69,653,042)	$ (3,839,548)	$ 3,647,089
Ending Balance (Shares) at Jul. 31, 2020	6,411,063

Nature of Operations

Nature of Operations	3 Months Ended
	Jul. 31, 2020
Nature Of Operations [Abstract]
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. COVID-19 Pandemic On January 30, 2020, the World Health Organization ("WHO") announced a global health emergency because of a new strain of coronavirus, COVID-19 originating in Wuhan, China and the risks to the international community as the virus spread globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this Quarterly Report on Form 10-Q. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company's financial condition, liquidity, and future results of operations. Management is actively monitoring the global situation and its impact on the Company's financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects that the COVID-19 outbreak will have on its results of operations, financial condition, or liquidity for fiscal year 2021. As of the date of this Quarterly Report on Form 10-Q the Company has not experienced meaningful delays in securing new customers and related revenues, significant cancellations of existing contracts, or meaningful delays in payments from existing customers, however, the longer this pandemic continues there may be additional impacts. Although the Company cannot estimate the length or gravity of the impact of the COVID-19 outbreak at this time, if the pandemic continues, it may have a material adverse effect on the Company's results of future operations, financial position, liquidity, and capital resources, and those of the third parties on which Company's relies in fiscal year 2021.

Basis of Presentation and Princ

Basis of Presentation and Principles of Consolidation	3 Months Ended
	Jul. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation [Text Block]	Note 2 Basis of Presentation and Principles of Consolidation The accompanying interim 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 interim 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, 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 interim consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities and commitments in the normal course of business. Going Concern The Company has experienced recurring losses and has an accumulated deficit of $69,653,042 as of July 31, 2020, as a result of revenues being historically lower than expenses, resulting from a number of factors including its buildout of a cloud based subscription platform concurrent with the change of its licensing model to subscription based licensing and has not reached profitable operations on a consistent basis. However, during the quarter ended July 31, 2020, revenue has increased by approximately 33%, compared to the quarter ended July 31, 2019. It is uncertain whether the Company would have sufficient cash flows to meet its current obligations to repay the related party loan payable of $2,000,000, which is due on April 11, 2021. Further, due to the recent and ongoing outbreak of COVID-19, the spread of COVID-19 has severely impacted many economies around the world, including those in which the Company's customers operate. Management has taken steps to help mitigate any potential negative impact on operations including having reduced operating costs and obtaining financial assistance made available through the U.S. government through the Paycheck Protection Program. However, the Company is unable to determine the future impact on its financial position and operating results. Together, these factors raise substantial doubt about the Company's ability to continue operating as a going concern within one year of the date of issuance of the interim consolidated financial statements. To alleviate this situation, the Company has plans in place to improve its financial position and liquidity, while executing on its growth strategy, by managing and or reducing costs that are not expected to have an adverse impact on the ability to generate cash flows, 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. If the Company is unable to maintain sufficient cash flows, the Company will not be able to meet its present obligations. The Company has taken steps to obtain financial assistance made available from the U.S. government to help mitigate the impact of COVID-19 on its operations. On May 1, 2020, the Company, through its subsidiary, CounterPath LLC, entered into a promissory note with Bank of America for a term loan in the amount of $209,035 (the "Loan"). The Loan is made pursuant to the Paycheck Protection Program under the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"). See Note 8 - Loan Payable for more information. In addition, under the existing related party loan agreement, as of July 31, 2020, the unused portion of the loan principal was $3,000,000. See Note 7 - Related Party Loan Payable for more information. Interim Reporting The information presented in the accompanying interim consolidated financial statements is without audit pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America. Except where noted, these interim consolidated financial statements follow the same accounting policies and methods of their application as the Company's April 30, 2020 annual audited consolidated financial statements. All adjustments are of a normal recurring nature. It is suggested that these interim consolidated financial statements be read in conjunction with the Company's April 30, 2020 annual audited consolidated financial statements. Operating results for the three months ended July 31, 2020 are not necessarily indicative of the results that can be expected for the year ending April 30, 2021.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies [Text Block]	Note 3 Summary of Significant Accounting Policies The significant accounting policies used in preparation of these interim consolidated financial statements are disclosed in our Annual Report on Form 10-K for the fiscal year ended April 30, 2020 filed with the Securities Exchange Commission on July 20, 2020, and there have been no changes to the Company's significant accounting policies during the three months ended July 31, 2020. All amounts and disclosures set forth herein are in compliance with these standards. 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. During the three months ended July 31, 2020 and 2019, there were no significant customers who accounted for more than 10% of total revenues. The table below presents significant customers who accounted for greater than 10% of total accounts receivable as of July 31, 2020 and April 30,2020: July 31, April 30, 2020 2020 Customer A 13% —% Customer B —% 10% Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. July 31, 2020 April 30, 2020 Balance of allowance for doubtful accounts, beginning of period $ 317,230 $ 619,514 Bad debt provision 73,684 266,043 Recoveries — (115,997 ) Write-off of receivables (13,400 ) (452,330 ) Balance of allowance for doubtful accounts, end of period $ 377,514 $ 317,230 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. The Company records an allowance for doubtful accounts at the end of each reporting period based on 2% of amounts invoiced or the aggregate specified customer accounts, whichever is higher. Leases The Company determines if an arrangement is a lease at contract inception by evaluating if the contract conveys the right to control the use of an identified asset during the period of use. A right-of-use ("ROU") asset represents the Company's right to use an identified asset for the lease term and lease liability represents the Company's obligation to make payments as set forth in the lease arrangement. ROU assets and lease liabilities are included on the Company's consolidated balance sheets beginning May 2019 and are recognized based on the present value of the remaining future lease payments at lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company's incremental borrowing rate as the Company has determined that the interest rate implicit in the leases to which the Company is a party of is not readily determinable. A ROU asset initially equals the lease liability, adjusted for any lease payments made prior to lease commencement and any lease incentives. All leases are recorded on the consolidated balance sheets except for leases with an initial term less of than 12 months. All of the Company's leases are operating leases. Lease expense is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components. Non-lease components primarily include payments for maintenance. The Company accounts for lease components and non-lease components separately. Recently Adopted Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13 Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which eliminates, adds, and modifies certain disclosure requirements for fair value measurements under ASC 820. This ASU is to be applied on a prospective basis for certain modified or new disclosure requirements, and all other amendments in the standard are to be applied on a retrospective basis. The Company adopted the new standard effective May 1, 2020 and concludes that there is no material impact on its consolidated interim financial statements and related disclosures. Recently Issued Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update (ASU) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which modifies and eliminates certain exceptions to the general principles of ASC 740, Income taxes. The new standard is effective for interim and annual periods beginning after December 15, 2020, and early adoption is permitted. The Company is currently evaluating the impact of the adoption to its consolidated financial statements. 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. As a smaller reporting company, the amendment is effective for interim and annual periods beginning after December 15, 2021, and early adoption is permitted. We are currently evaluating the impact of this amendment on our consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments: Measurement of Credit Losses on Financial Instruments, which amends the guidance on measuring credit losses on financial assets held at amortized cost. The amendment is intended to address the issue that the previous "incurred loss" methodology was restrictive for a 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 with a valuation provision. As a smaller reporting company, ASU 2016-13 and its subsequent updates are effective for fiscal years beginning after December 15, 2022. The Company is currently evaluating the impact of this amendment on its consolidated interim financial statements and related disclosures.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Jul. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition [Text Block]	Note 4 Revenue Recognition 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 whether there is a variance that needs to be allocated 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. I n practice, the Company generally does not offer extended payment terms beyond six months to customers. As such, the Company does not adjust our consideration for financing arrangements. Software Revenue The Company generates software revenue primarily 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. 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 three months ended July 31, 2020 the Company recognized $1,564,389 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 using management judgment after reviewing customer contracts from fiscal years 2004 - 2018, and is 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 $19,026 and $79,045, $37,810 and $70,815 $208,066 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 (2020 - $ nil nil Transaction Price Allocated to the Remaining Performance Obligations The Company expects to recognize approximately $3,837,758, $494,050, $231,526, Disaggregation of Revenue The Company disaggregates its revenue by geographic region. See Note 11 - Segmented Information

Derivative Instruments

Derivative Instruments	3 Months Ended
	Jul. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments [Text Block]	Note 5 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 the three months ended July 31, 2020, 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: July 31, April 30, Notional value of Undesignated Derivatives 2020 2020 Foreign currency option contracts $ — $ 1,000,000 Foreign currency forward contracts $ 1,700,000 $ 2,200,667 The following tables present the fair values of the Company's derivative instruments on a gross basis as reflected on the Company's consolidated balance sheets. July 31, 2020 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency forward contracts $ 26,398 $ — April 30, 2020 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ — $ 76,617 Foreign currency forward contracts 6,381 63,682 $ 6,381 $ 140,299 During the three months ended July 31, 2020 and 2019, the Company recorded gains of $161,926 and $586 respectively, resulting from the change in fair value of derivative instruments.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Jul. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements [Text Block]	Note 6 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. Financial Instruments Measured at Fair value The following table presents the Company's assets and liabilities that are measured at fair value on a recurring basis as of July 31, 2020 and April 30, 2020. As at July 31, 2020 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 2,674,216 $ 2,674,216 1 N/A Foreign currency contracts 26,398 26,398 2 Note 5 $ 2,700,614 $ 2,700,614 Liabilities Foreign currency option contracts $ — $ — 2 Note 5 As at April 30, 2020 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 2,433,266 $ 2,433,266 1 N/A Foreign currency option contracts 6,381 6,381 2 Note 5 $ 2,439,647 $ 2,439,647 Liabilities Foreign currency option contracts $ 140,299 $ 140,399 2 Note 5 Financial Instruments Not Measured at Fair Value The following table presents the Company's liability that is not measured at fair value as of July 31, 2020, but for which fair value is available: Carrying Fair Value As at July 31, 2020 Amount Fair Value Levels Reference Related party loan payable (including interest) $ 2,140,084 $ 2,029,029 2 Note 7 Loan payable $ 209,035 $ 209,035 2 Note 8 The related party loan payable (including interest) and loan payable are 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.

Related Party Loan Payable

Related Party Loan Payable	3 Months Ended
	Jul. 31, 2020
Debt Disclosure Abstract
Related Party Loan Payable [Text Block]	Note 7 Related Party 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 (collectively referred to as the "Lenders") for an aggregate principal amount of up to $3,000,000. Pursuant to the terms of the Loan Agreement, the loan is unsecured and is made available in multiple advances at the discretion of the Company and bears 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. There are no financial covenants for this loan. On July 10, 2019, the Company entered into an amended loan agreement (the "Amendment Agreement") with the Lenders, pursuant to which to Lenders agreed to amend 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. On January 25, 2020, the Company entered into an amended loan agreement (the "Second Amendment Agreement") with the Lenders such that the interest on the principal amount of the Loan will accrue and be paid at the time of repayment of the outstanding principal. Accrued interest will be calculated at a rate of 8%, compounded daily. The Second Amendment Agreement is effective February 1, 2020. On June 15, 2020, the Company repaid $2,000,000 of the principal balance of the related party loan payable to Wesley Clover and KMB Trac Two Holdings, increasing the unused portion of the loan principal to $3,000,000. As of July 31, 2020, the principal balance of the related party loan payable was $2,000,000, and interest payable was $140,084. During the three months ended July 31, 2020 the Company recognized $60,625 in interest expense in the consolidated statement of operations. The Company recorded $60,493 in interest expense during the three months ended July 31, 2019. See Note 10 - Related Party Transactions

Loan Payable

Loan Payable	3 Months Ended
	Jul. 31, 2020
Payables and Accruals [Abstract]
Loan Payable [Text Block]	Note 8 Loan Payable On May 1, 2020, the Company, through its subsidiary, CounterPath LLC, entered into a promissory note with Bank of America for a term loan in the amount of $209,035 (the "Loan"). The Loan is made pursuant to the Paycheck Protection Program under the CARES Act. The Loan is forgivable if used to retain workers and maintain payroll or to make lease payments and utility payments as specified under the Paycheck Protection Rule. The remaining loan balance that is not forgiven will bear interest at a rate of 1% per annum after December 31, 2020, with a maturity date of two years from the funding date of the loan.

Common Stock

Common Stock	3 Months Ended
	Jul. 31, 2020
Equity [Abstract]
Common Stock [Text Block]	Note 9 Common Stock Stock Options During the three months ended July 31, 2020, the Company issued 14,675 shares pursuant to cashless exercises of 38,000 stock options and remitted employee tax withholdings of approximately $14,424 on behalf of its employees. No stock options were exercised during the same period in the prior year. No stock options were granted during the three months ended July 31, 2020 and 2019. The following is a summary of the status of the Company's stock options as of July 31, 2020 and the stock option activity during the three months ended July 31, 2020: Weighted Average Number of Exercise Price Options per Share Outstanding at April 30, 2020 672,286 $ 1.90 Granted — $ — Forfeited/Cancelled (886 ) $ 1.88 Expired — $ — Exercised (44,588 ) $ 2.42 Outstanding at July 31, 2020 626,812 $ 1.87 Exercisable at July 31, 2020 290,370 $ 2.27 Exercisable at April 30, 2020 282,358 $ 2.43 Employee and non-employee stock-based compensation amounts classified in the Company's consolidated statements of operations for the three months ended July 31, 2020 and 2019 are as follows: Three Months Ended July 31, 2020 2019 Cost of sales $ 8,276 $ 11,220 Sales and marketing 13,110 15,724 Research and development 9,025 10,303 General and administrative 10,908 10,768 Total stock-option based compensation $ 41,319 $ 48,015 Employee Stock Purchase Plan Under the terms of the Employee Stock Purchase Plan (the "ESPP") all regular salaried (non-probationary) employees can purchase up to 6% of their base salary in shares of the Company's common stock at market price. The Company matches 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 three months ended July 31, 2020, the Company matched $4,642 (2019 - $5,263) During the three months ended July 31, 2020, 2,495 shares (2019 - 6,624 shares) 1,286 shares (2019 - 3,134) A total of 220,000 shares have been reserved for issuance under the ESPP. 133,480 Deferred Share Unit Plan During the three months ended July 31, 2020 and 2019, the Company did not issue any deferred stock units ("DSUs") under the Deferred Stock Unit Plan ("DSUP"). As of July 31, 2020, a total of 41,097 shares were available for issuance under the DSUP. The following table summarizes the Company's outstanding DSU awards as of July 31, 2020, and changes during the period then ended: Weighted Average Grant Date Fair Number of DSUs Value Per DSU DSUs outstanding at April 30, 2020 699,183 $ 2.21 Granted — $ — Cancelled (2,000 ) $ 1.14 DSUs outstanding at July 31, 2020 697,183 $ 2.21 Employee and non-employee DSU based compensation amounts classified in the Company's consolidated statements of operations for the three months ended July 31, 2020 and 2019 are as follows: Three Months Ended July 31, 2020 2019 Cost of sales $ 3,368 $ 1,175 Sales and marketing 8,140 4,700 Research and development 3,368 1,175 General and administrative 13,989 13,276 $ 28,865 $ 20,326

Related Party Transactions

Related Party Transactions	3 Months Ended
	Jul. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions [Text Block]	Note 10 Related Party Transactions O Note 7 Related Party Loan Payable D During the three months ended July 31, 2020, the Company sold $33,463 (2019 - $8,637), in subscription services to WCS Europe, a company controlled by the Chairman of the Company. O O On June 10, 2020, the Company issued an aggregate of 284,902 shares of common stock under a non-brokered private placement at a price of $3.51 per share for total gross proceeds of $1,000,006. In connection with the private placement, Wesley Clover purchased 142,451 shares and KMB Trac Two Holdings purchased 142,451 shares. The above transactions are in the normal course of operations and are recorded at amounts established and agreed to between the related parties.

Segmented Information

Segmented Information	3 Months Ended
	Jul. 31, 2020
Segment Reporting [Abstract]
Segmented Information [Text Block]	Note 11 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 three months ended July 31, 2020 and 2019: Three Months Ended July 31, 2020 2019 North America $ 2,616,331 $ 1,744,753 EMEA 548,077 469,520 Asia Pacific 149,208 252,712 Latin America 115,590 106,683 $ 3,429,206 $ 2,573,668 All of the Company's long-lived assets, which include equipment, goodwill and intangible assets and other assets, are located in Canada and the United States as follows: July 31, 2020 April 30, Canada $ 8,135,005 $ 7,785,682 United States 93,428 106,704 $ 8,228,433 $ 7,892,386

Leases

Leases	3 Months Ended
	Jul. 31, 2020
Leases [Abstract]
Leases [Text Block]	Note 12 Leases The Company has operating leases for its corporate offices located in Canada and the United States. The leases have remaining terms of approximately 1.4 to 4.2 years, some of which may include the option to extend the lease for one As the Company's leases do not provide a readily determinable implicit rate, the Company uses the incremental borrowing rate at lease commencement, which was determined using a portfolio approach, based on the rate of interest that the Company would have to pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term. The Company uses the implicit rate when a rate is readily determinable. Operating lease expense is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recognized on the balance sheet and payments are expensed as incurred over the lease term. Common area maintenance fees and other charges associated with these leases are expensed as incurred. Property tax and insurance payments paid to the lessors are included in the calculation of minimum lease payments. D $ and $ , T : July 31 , 2020 Assets Operating lease right-of-use assets $ 1,337,974 Liabilities Operating lease liabilities - current $ 307,185 Operating lease liabilities - non-current 1,061,573 Total operating lease liabilities $ 1,368,758 As $39,591 T : Weighted average remaining lease term 4.0 years Weighted average discount rate 9.8% Operating cash flow from operating leases ($106,764 ) As of , 2020, : 2021 $ 315,648 2022 407,943 2023 375,052 2024 386,973 2025 163,642 Thereafter — Less: imputed interest (280,500 ) Operating lease liabilities $ 1,368,758

Commitments

Commitments	3 Months Ended
	Jul. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments [Text Block]	Note 13 Commitments Total : Voice Platform Service Contract Marketing Service Contract Total 2021 $ 160,000 $ 33,346 $ 193,346 2022 — 44,928 44,928 2023 — 33,696 33,696 Thereafter — — — $ 160,000 $ 111,970 $ 271,970

Contingencies

Contingencies	3 Months Ended
	Jul. 31, 2020
Loss Contingency [Abstract]
Contingencies [Text Block]	Note 14 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.

Net income (loss) per share

Net income (loss) per share	3 Months Ended
	Jul. 31, 2020
Earnings Per Share [Abstract]
Net income (loss) per share [Text Block]	Note 15 Net income (loss) per share The following table shows the computation of basic and diluted loss per share: Three Months Ended July 31, 2020 2019 Numerator Net income (loss) $ 24,614 $ (929,723 ) Denominator Weighted average shares outstanding 6,273,833 5,952,122 Effect of dilutive securities 950,351 — 7,224,184 5,952,122 Basic income (loss) per share $ 0.00 $ (0.16 ) Diluted income (loss) per share $ 0.00 $ (0.16 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
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. During the three months ended July 31, 2020 and 2019, there were no significant customers who accounted for more than 10% of total revenues. The table below presents significant customers who accounted for greater than 10% of total accounts receivable as of July 31, 2020 and April 30,2020: July 31, April 30, 2020 2020 Customer A 13% —% Customer B —% 10%
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. July 31, 2020 April 30, 2020 Balance of allowance for doubtful accounts, beginning of period $ 317,230 $ 619,514 Bad debt provision 73,684 266,043 Recoveries — (115,997 ) Write-off of receivables (13,400 ) (452,330 ) Balance of allowance for doubtful accounts, end of period $ 377,514 $ 317,230 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. The Company records an allowance for doubtful accounts at the end of each reporting period based on 2% of amounts invoiced or the aggregate specified customer accounts, whichever is higher.
Leases [Policy Text Block]	Leases The Company determines if an arrangement is a lease at contract inception by evaluating if the contract conveys the right to control the use of an identified asset during the period of use. A right-of-use ("ROU") asset represents the Company's right to use an identified asset for the lease term and lease liability represents the Company's obligation to make payments as set forth in the lease arrangement. ROU assets and lease liabilities are included on the Company's consolidated balance sheets beginning May 2019 and are recognized based on the present value of the remaining future lease payments at lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company's incremental borrowing rate as the Company has determined that the interest rate implicit in the leases to which the Company is a party of is not readily determinable. A ROU asset initially equals the lease liability, adjusted for any lease payments made prior to lease commencement and any lease incentives. All leases are recorded on the consolidated balance sheets except for leases with an initial term less of than 12 months. All of the Company's leases are operating leases. Lease expense is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components. Non-lease components primarily include payments for maintenance. The Company accounts for lease components and non-lease components separately.
Recently Adopted Accounting Pronouncements [Policy Text Block]	Recently Adopted Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13 Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which eliminates, adds, and modifies certain disclosure requirements for fair value measurements under ASC 820. This ASU is to be applied on a prospective basis for certain modified or new disclosure requirements, and all other amendments in the standard are to be applied on a retrospective basis. The Company adopted the new standard effective May 1, 2020 and concludes that there is no material impact on its consolidated interim financial statements and related disclosures.
Recently Issued Accounting Pronouncements [Policy Text Block]	Recently Issued Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update (ASU) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which modifies and eliminates certain exceptions to the general principles of ASC 740, Income taxes. The new standard is effective for interim and annual periods beginning after December 15, 2020, and early adoption is permitted. The Company is currently evaluating the impact of the adoption to its consolidated financial statements. 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. As a smaller reporting company, the amendment is effective for interim and annual periods beginning after December 15, 2021, and early adoption is permitted. We are currently evaluating the impact of this amendment on our consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU 2016-13, Financial Instruments: Measurement of Credit Losses on Financial Instruments, which amends the guidance on measuring credit losses on financial assets held at amortized cost. The amendment is intended to address the issue that the previous "incurred loss" methodology was restrictive for a 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 with a valuation provision. As a smaller reporting company, ASU 2016-13 and its subsequent updates are effective for fiscal years beginning after December 15, 2022. The Company is currently evaluating the impact of this amendment on its consolidated interim financial statements and related disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Jul. 31, 2020
Accounting Policies [Abstract]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	July 31, April 30, 2020 2020 Customer A 13% —% Customer B —% 10%
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	July 31, 2020 April 30, 2020 Balance of allowance for doubtful accounts, beginning of period $ 317,230 $ 619,514 Bad debt provision 73,684 266,043 Recoveries — (115,997 ) Write-off of receivables (13,400 ) (452,330 ) Balance of allowance for doubtful accounts, end of period $ 377,514 $ 317,230

Derivative Instruments (Tables)

Derivative Instruments (Tables)	3 Months Ended
	Jul. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments [Table Text Block]	July 31, April 30, Notional value of Undesignated Derivatives 2020 2020 Foreign currency option contracts $ — $ 1,000,000 Foreign currency forward contracts $ 1,700,000 $ 2,200,667
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	July 31, 2020 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency forward contracts $ 26,398 $ — April 30, 2020 Derivative Derivative Fair value of Undesignated Derivatives Assets Liabilities Foreign currency option contracts $ — $ 76,617 Foreign currency forward contracts 6,381 63,682 $ 6,381 $ 140,299

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Jul. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	As at July 31, 2020 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 2,674,216 $ 2,674,216 1 N/A Foreign currency contracts 26,398 26,398 2 Note 5 $ 2,700,614 $ 2,700,614 Liabilities Foreign currency option contracts $ — $ — 2 Note 5 As at April 30, 2020 Carrying Amount Fair Value Fair Value Levels Reference Assets Cash $ 2,433,266 $ 2,433,266 1 N/A Foreign currency option contracts 6,381 6,381 2 Note 5 $ 2,439,647 $ 2,439,647 Liabilities Foreign currency option contracts $ 140,299 $ 140,399 2 Note 5
Schedule of Assets and Liabilities Not Measured at Fair Value [Table Text Block]	Carrying Fair Value As at July 31, 2020 Amount Fair Value Levels Reference Related party loan payable (including interest) $ 2,140,084 $ 2,029,029 2 Note 7 Loan payable $ 209,035 $ 209,035 2 Note 8

Common Stock (Tables)

Common Stock (Tables)	3 Months Ended
	Jul. 31, 2020
Equity [Abstract]
Schedule of Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Number of Exercise Price Options per Share Outstanding at April 30, 2020 672,286 $ 1.90 Granted — $ — Forfeited/Cancelled (886 ) $ 1.88 Expired — $ — Exercised (44,588 ) $ 2.42 Outstanding at July 31, 2020 626,812 $ 1.87 Exercisable at July 31, 2020 290,370 $ 2.27 Exercisable at April 30, 2020 282,358 $ 2.43
Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs [Table Text Block]	Three Months Ended July 31, 2020 2019 Cost of sales $ 8,276 $ 11,220 Sales and marketing 13,110 15,724 Research and development 9,025 10,303 General and administrative 10,908 10,768 Total stock-option based compensation $ 41,319 $ 48,015
Schedule of Stockholders Equity Deferred Share Unit Plan [Table Text Block]	Weighted Average Grant Date Fair Number of DSUs Value Per DSU DSUs outstanding at April 30, 2020 699,183 $ 2.21 Granted — $ — Cancelled (2,000 ) $ 1.14 DSUs outstanding at July 31, 2020 697,183 $ 2.21
Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units [Table Text Block]	Three Months Ended July 31, 2020 2019 Cost of sales $ 3,368 $ 1,175 Sales and marketing 8,140 4,700 Research and development 3,368 1,175 General and administrative 13,989 13,276 $ 28,865 $ 20,326

Segmented Information (Tables)

Segmented Information (Tables)	3 Months Ended
	Jul. 31, 2020
Segment Reporting [Abstract]
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Three Months Ended July 31, 2020 2019 North America $ 2,616,331 $ 1,744,753 EMEA 548,077 469,520 Asia Pacific 149,208 252,712 Latin America 115,590 106,683 $ 3,429,206 $ 2,573,668
Schedule of Long Lived Assets by Geographical Areas [Table Text Block]	July 31, 2020 April 30, Canada $ 8,135,005 $ 7,785,682 United States 93,428 106,704 $ 8,228,433 $ 7,892,386

Leases (Tables)

Leases (Tables)	3 Months Ended
	Jul. 31, 2020
Leases [Abstract]
Schedule of Operating Leased Assets and Liabilities [Table Text Block]	July 31 , 2020 Assets Operating lease right-of-use assets $ 1,337,974 Liabilities Operating lease liabilities - current $ 307,185 Operating lease liabilities - non-current 1,061,573 Total operating lease liabilities $ 1,368,758
Schedule of Supplemental Information for Operating Leases [Table Text Block]	Weighted average remaining lease term 4.0 years Weighted average discount rate 9.8% Operating cash flow from operating leases ($106,764 )
Schedule of Maturity of Lease Liabilities [Table Text Block]	2021 $ 315,648 2022 407,943 2023 375,052 2024 386,973 2025 163,642 Thereafter — Less: imputed interest (280,500 ) Operating lease liabilities $ 1,368,758

Commitments (Tables)

Commitments (Tables)	3 Months Ended
	Jul. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Agreements by Year [Table Text Block]	Voice Platform Service Contract Marketing Service Contract Total 2021 $ 160,000 $ 33,346 $ 193,346 2022 — 44,928 44,928 2023 — 33,696 33,696 Thereafter — — — $ 160,000 $ 111,970 $ 271,970

Net income (loss) per share (Ta

Net income (loss) per share (Tables)	3 Months Ended
	Jul. 31, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended July 31, 2020 2019 Numerator Net income (loss) $ 24,614 $ (929,723 ) Denominator Weighted average shares outstanding 6,273,833 5,952,122 Effect of dilutive securities 950,351 — 7,224,184 5,952,122 Basic income (loss) per share $ 0.00 $ (0.16 ) Diluted income (loss) per share $ 0.00 $ (0.16 )

Basis of Presentation and Pri_2

Basis of Presentation and Principles of Consolidation (Narrative) (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Apr. 30, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accumulated deficit	$ 69,653,042	$ 69,677,656
Principle balance of loan repaid	$ 2,000,000
Increase in revenue	33.00%
Unused Portion Of Loan Principal	$ 3,000,000
Loan payable	209,035
Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") [Member] | Bank of America [Member] | Counterpath Limited Liability Company [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan payable	$ 209,035

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019	Apr. 30, 2025	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2022	Apr. 30, 2021
Revenue from Contract With Customer [Line Items]
Deferred revenue, revenue recognized	$ 1,564,389
Capitalized contract cost during period	19,026	$ 79,045
Capitalized contract cost, amortization	37,810	70,815
Capitalized contract cost	$ 208,066
Revenue recognition, anticipated benefit period	3 years 6 months
Capitalized costs for impairment revisit estimates used in recognizing costs for customer contract
Subsequent Event [Member]
Revenue from Contract With Customer [Line Items]
Revenue, remaining performance obligation, amount			$ 18,000	$ 93,950	$ 231,526	$ 494,050	$ 3,837,758

Related Party Loan Payable (Nar

Related Party Loan Payable (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jun. 15, 2020	Jul. 31, 2020	Jul. 31, 2019	Apr. 30, 2020	Jul. 10, 2019	Oct. 10, 2018
Debt Instrument [Line Items]
Related party loan payable - current		$ 2,000,000		$ 4,000,000
Interest payable		140,084
Interest Expense, Debt		60,625	$ 60,493
Related party loan payable - non-current		209,035
Unused portion of loan principal		3,000,000
Principle balance of loan repaid		$ 2,000,000
Wesley Clover International Corporation And Kmb Trac Two Holdings Ltd [Member]
Debt Instrument [Line Items]
Unused portion of loan principal	$ 3,000,000
Principle balance of loan repaid	$ 2,000,000
Debt instrument, interest rate					8.00%	8.00%
Wesley Clover International Corporation And Kmb Trac Two Holdings Ltd [Member] | Maximum [Member]
Debt Instrument [Line Items]
Related party loan payable - non-current					$ 5,000,000	$ 3,000,000

Derivative Instruments (Narrati

Derivative Instruments (Narrative) (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Fair value adjustment on derivative instruments	$ 161,926	$ 586

Loan Payable (Narrative) (Detai

Loan Payable (Narrative) (Details)	3 Months Ended
	Jul. 31, 2020USD ($)
Debt Instrument [Line Items]
Loan payable	$ 209,035
Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") [Member] | Bank of America [Member] | Counterpath Limited Liability Company [Member]
Debt Instrument [Line Items]
Interest rate description	The Loan is made pursuant to the Paycheck Protection Program under the CARES Act. The Loan is forgivable if used to retain workers and maintain payroll or to make lease payments and utility payments as specified under the Paycheck Protection Rule. The remaining loan balance that is not forgiven will bear interest at a rate of 1% per annum after December 31, 2020, with a maturity date of two years from the funding date of the loan.
Loan payable	$ 209,035

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Class of Stock [Line Items]
Number of Options, Granted	0
Shares issued pursuant to cashless exercises of stock options	14,675
Cashless stock options exercised	38,000
Adjustments related to tax withholding for share-based compensation	$ 14,424
Employee Stock Purchase Plan (ESPP), 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 shares of the Company's common stock at market price. The Company matches 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 Purchase Plan (ESPP), Cash Contributions to ESPP	$ 4,642	$ 5,263
Employee Stock Ownership Plan (ESOP), Shares in ESOP	220,000
Employee Stock Purchase Plan (ESPP), Number of Suspense Shares	133,480
Deferred Share Units Available for Issuance	41,097
Shares purchased on the open market [Member]
Class of Stock [Line Items]
Employee Stock Purchase Plan (ESPP), Shares Contributed to ESPP	2,495	6,624
Shares issued from treasury under ESPP [Member]
Class of Stock [Line Items]
Employee Stock Purchase Plan (ESPP), Shares Contributed to ESPP	1,286	3,134

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	Jun. 10, 2020	Jul. 31, 2020	Jul. 31, 2019
Related Party Transaction [Line Items]
Aggregate principal amount of loan		$ 209,035
Interest Expense, Debt		60,625	$ 60,493
Private Placement [Member]
Related Party Transaction [Line Items]
Number of common stock shares issued	284,902
Price per share	$ 3.51
Proceeds from Issuance private placement	$ 1,000,006
Wesley Clover [Member]
Related Party Transaction [Line Items]
Aggregate principal amount of loan		1,000,000	1,500,000
Interest Payable		70,042	10,192
Wesley Clover [Member] | Private Placement [Member]
Related Party Transaction [Line Items]
Number of common stock shares issued	142,451
KMB Trac Two Holdings Ltd [Member]
Related Party Transaction [Line Items]
Aggregate principal amount of loan		1,000,000	1,500,000
Interest Payable		70,042	10,192
KMB Trac Two Holdings Ltd [Member] | Private Placement [Member]
Related Party Transaction [Line Items]
Number of common stock shares issued	142,451
KRP Properties ("KRP") [Member]
Related Party Transaction [Line Items]
Payments for Rent			21,195
Wesley Clover Systems Europe [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction		$ 33,463	$ 8,637
Description for advance payment and term of agreement		The initial term of the agreement is for six months, invoiced quarterly in advance at 3,500 euros per month. The services shall renew for another six months subject to mutual agreement with 30 day notice.
Payments for related party services		$ 11,897
ThinkRF Corp. ("ThinkRF") [Member]
Related Party Transaction [Line Items]
Payments for Rent		$ 7,405

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019	Apr. 30, 2020
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 110,771	$ 138,277
Operating lease payments	106,764	$ 127,420
Right-of-use assets	1,337,974		$ 1,370,035
Leases liabilities	$ 1,368,758
Minimum [Member]
Lessee, Lease, Description [Line Items]
Remaining operating lease term	1 year 4 months 24 days
Option to extend lease term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Remaining operating lease term	4 years 2 months 12 days
Option to extend lease term	5 years
Related Parties [Member]
Lessee, Lease, Description [Line Items]
Right-of-use assets	$ 39,591		39,591
Leases liabilities	$ 44,382		$ 44,382

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedules of Concentration of Risk, by Risk Factor (Details) - Accounts Receivable [Member]	3 Months Ended	12 Months Ended
	Jul. 31, 2020	Apr. 30, 2020
Customer A [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	13.00%	0.00%
Customer B [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	0.00%	10.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jul. 31, 2020	Apr. 30, 2020
Accounting Policies [Abstract]
Balance of allowance for doubtful accounts, beginning of period	$ 317,230	$ 619,514
Bad debt provision	73,684	266,043
Recoveries	0	(115,997)
Write-off of receivables	(13,400)	(452,330)
Balance of allowance for doubtful accounts, end of period	$ 377,514	$ 317,230

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Derivative Instruments (Details) - USD ($)	Jul. 31, 2020	Apr. 30, 2020
Foreign currency option contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Notional value of Undesignated Derivatives	$ 0	$ 1,000,000
Foreign currency forward contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Notional value of Undesignated Derivatives	$ 1,700,000	$ 2,200,667

Derivative Instruments - Sche_2

Derivative Instruments - Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - USD ($)	Jul. 31, 2020	Apr. 30, 2020
Derivative [Line Items]
Derivative assets	$ 26,398	$ 6,381
Derivative liability	0	140,299
Foreign currency option contracts [Member]
Derivative [Line Items]
Derivative assets		0
Derivative liability		76,617
Foreign currency forward contracts [Member]
Derivative [Line Items]
Derivative assets	26,398	6,381
Derivative liability	$ 0	$ 63,682

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings (Details) - USD ($)	Jul. 31, 2020	Apr. 30, 2020	Jul. 31, 2019	Apr. 30, 2019
Assets
Cash, carrying amount	$ 2,674,216	$ 2,433,266	$ 1,223,953	$ 1,862,458
Cash, fair value	2,674,216	2,433,266
Foreign currency option contracts, carrying amount		6,381
Foreign currency option contracts, fair value		6,381
Foreign currency forward contracts, carrying amount	26,398
Foreign currency forward contracts, fair value	26,398
Assets, carrying amount	2,700,614	2,439,647
Assets, fair value	2,700,614	2,439,647
Liabilities
Foreign currency option contracts, carrying amount	0	140,299
Foreign currency option contracts, fair value	$ 0	$ 140,399

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Assets and Liabilities Not Measured at Fair Value (Details)	Jul. 31, 2020USD ($)
Fair Value Disclosures [Abstract]
Related party loan payable,carrying amount	$ 2,140,084
Related party loan payable, fair value	2,029,029
Loan payable, carrying amount	209,035
Loans payable, fair value	$ 209,035

Common Stock - Schedule of Shar

Common Stock - Schedule of Share-based Compensation, Stock Options, Activity (Details) - $ / shares	3 Months Ended
	Jul. 31, 2020	Apr. 30, 2020
Equity [Abstract]
Number of Options, Outstanding	672,286
Weighted Average Exercise Price per Share, Options Oustanding	$ 1.90
Number of Options, Granted	0
Weighted Average Exercise Price per Share Options, Granted	$ 0
Number of Options, Forfeited/Cancelled	(886)
Weighted Average Exercise Price per Share Options, Forfeited/Cancelled	$ 1.88
Number of Options, Expired	0
Weighted Average Exercise Price per Share Options, Expired	$ 0
Number of Options, Exercised	(44,588)
Weighted Average Exercise Price per Share Options, Exercised	$ 2.42
Number of Options, Outstanding	626,812
Weighted Average Exercise Price per Share Options, Outstanding	$ 1.87
Number of Options, Exercisable	290,370	282,358
Weighted Average Exercise Price per Share Options, Exercisable	$ 2.27	$ 2.43

Common Stock - Schedule of Empl

Common Stock - Schedule of Employee and Non-Employee Service Share-based Compensation Allocation of Recognized Period Costs (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 41,319	$ 48,015
Cost of sales [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	8,276	11,220
Sales and marketing [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	13,110	15,724
Research and development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	9,025	10,303
General and administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 10,908	$ 10,768

Common Stock - Schedule of Stoc

Common Stock - Schedule of Stockholders Equity Deferred Share Unit Plan (Details)	3 Months Ended
	Jul. 31, 2020$ / sharesshares
Equity [Abstract]
Number of DSUs, outstanding | shares	699,183
Weighted Average Grant Date Fair Value Per DSU, Outstanding | $ / shares	$ 2.21
Number of DSUs, Granted | shares	0
Weighted Average Grant Date Fair Value Per DSU, Granted | $ / shares	$ 0
Number of DSUs, Cancelled | shares	(2,000)
Weighted Average Grant Date Fair Value Per DSU, Cancelled | $ / shares	$ 1.14
Number of DSUs, outstanding | shares	697,183
Weighted Average Grant Date Fair Value Per DSU, Outstanding | $ / shares	$ 2.21

Common Stock - Schedule of Allo

Common Stock - Schedule of Allocation of Share Based Compensation Costs for Deferred Share Units (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	$ 28,865	$ 20,326
Cost of sales [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	3,368	1,175
Sales and marketing [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	8,140	4,700
Research and development [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	3,368	1,175
General and administrative [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Deferred Compensation, Allocated Share-based Compensation Expense	$ 13,989	$ 13,276

Segmented Information - Schedul

Segmented Information - Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Segment Reporting Information [Line Items]
Total revenue	$ 3,429,206	$ 2,573,668
North America [Member]
Segment Reporting Information [Line Items]
Total revenue	2,616,331	1,744,753
EMEA [Member]
Segment Reporting Information [Line Items]
Total revenue	548,077	469,520
Asia Pacific [Member]
Segment Reporting Information [Line Items]
Total revenue	149,208	252,712
Latin America [Member]
Segment Reporting Information [Line Items]
Total revenue	$ 115,590	$ 106,683

Segmented Information - Sched_2

Segmented Information - Schedule of Long Lived Assets by Geographical Areas (Details) - USD ($)	Jul. 31, 2020	Apr. 30, 2020
Segment Reporting Information [Line Items]
Long-lived assets	$ 8,228,433	$ 7,892,386
Canada [Member]
Segment Reporting Information [Line Items]
Long-lived assets	8,135,005	7,785,682
United States [Member]
Segment Reporting Information [Line Items]
Long-lived assets	$ 93,428	$ 106,704

Leases - Schedule of Operating

Leases - Schedule of Operating Leased Assets and Liabilities (Details) - USD ($)	Jul. 31, 2020	Apr. 30, 2020
Assets
Operating lease right-of-use assets	$ 1,337,974	$ 1,370,035
Liabilities
Operating lease liabilities - current	307,185	293,322
Operating lease liabilities - non-current	1,061,573	$ 1,102,530
Operating Lease, Liability, Total	$ 1,368,758

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Information for Operating Leases (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Leases [Abstract]
Weighted average remaining lease term	4 years
Weighted average discount rate	9.80%
Operating cash flow from operating leases	$ (106,764)	$ (127,420)

Leases - Schedule of Maturity o

Leases - Schedule of Maturity of Lease Liabilities (Details)	Jul. 31, 2020USD ($)
Leases [Abstract]
2021	$ 315,648
2022	407,943
2023	375,052
2024	386,973
2025	163,642
Thereafter	0
Less: imputed interest	(280,500)
Operating lease liabilities	$ 1,368,758

Commitments - Schedule of Agree

Commitments - Schedule of Agreements by Year (Details)	Jul. 31, 2020USD ($)
Schedule of commitments [line Items]
2021	$ 193,346
2022	44,928
2023	33,696
Thereafter	0
Commitment Total	271,970
Voice Platform Service Contract [Member]
Schedule of commitments [line Items]
2021	160,000
2022	0
2023	0
Thereafter	0
Commitment Total	160,000
Marketing Service Contract [Member]
Schedule of commitments [line Items]
2021	33,346
2022	44,928
2023	33,696
Thereafter	0
Commitment Total	$ 111,970

Net income (loss) per share - S

Net income (loss) per share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	3 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Earnings Per Share [Abstract]
Net income (loss)	$ 24,614	$ (929,723)
Weighted average shares outstanding	6,273,833	5,952,122
Effect of dilutive securities	950,351	0
Weighted average shares outstanding basic and diluted	7,224,184	5,952,122
Basic income (loss) per share	$ 0	$ (0.16)
Diluted income (loss) per share	$ 0	$ (0.16)