Essential Innovations Technology (ESIV) 10-K 13 Feb 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Oct. 31, 2013	Feb. 07, 2014	Apr. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'ESSENTIAL INNOVATIONS TECHNOLOGY CORP	'	'
Entity Central Index Key	'0001250897	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Oct-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--10-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$11,355,670
Entity Common Stock, Shares Outstanding	'	23,452,445	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Balance_Sheets

Balance Sheets (USD $)	Oct. 31, 2013	Oct. 31, 2012
Assets	'	'
Cash	$82,424	$146
Total current assets	82,424	146
Intellectual property	'	260,068
Total assets	82,424	260,214
Liabilities and Stockholders' Deficiency	'	'
Accounts payable	372,872	345,920
Accrued expenses	82,500	22,500
Accrued compensation	10,000	90,000
Amounts due to stockholders	49,570	7,645
Current portion of long term debt	491,299	491,299
Total current liabilities	1,006,241	957,364
Stockholders' Deficiency	'	'
Preferred stock: $0.001 par value, authorized 10,000,000 shares, issued and outstanding nil shares (2012 - nil)	'	'
Common stock: $0.001 par value, authorized 500,000,000 shares, issued and outstanding 23,452,445 shares (2012 - 17,332,445)	23,453	17,333
Additional paid-in capital	3,186,940	2,617,922
Accumulated deficit	-1,849,309	-1,849,309
Deficit accumulated during development stage	-2,284,901	-1,483,096
Total stockholders' deficiency	-923,817	-697,150
Total liabilities and stockholders' deficiency	$82,424	$260,214

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Oct. 31, 2013	Oct. 31, 2012
Stockholders equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	10,000,000	10,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	500,000,000	25,000,000
Common stock, issued shares	23,452,445	17,332,445
Common stock, outstanding shares	23,452,445	17,332,445

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended		48 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Income Statement [Abstract]	'	'	'
Revenue	'	'	'
Expenses:	'	'	'
General and administrative	276,486	115,373	743,509
Marketing	239,838	1,041,000	1,280,838
Impairment loss	260,068	'	260,068
Total operating expenses	776,392	1,156,373	2,284,415
Loss from operations	-776,392	-1,156,373	-2,284,415
Interest expense	-25,413	-25,395	-102,779
Gain on debt forgiveness	'	55,000	102,293
Net Loss	($801,805)	($1,126,768)	($2,284,901)
Net loss per share	'	'	'
Basic and diluted net loss per share	($0.04)	($0.07)	'
Weighted average number of shares outstanding	'	'	'
Basic and diluted	17,960,000	16,125,707	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended		48 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Cash flows from operating activities:	'	'	'
Net loss	($801,805)	($1,126,768)	($2,284,901)
Impairment loss	260,068	'	260,068
Adjustments to reconcile net loss for the period to net cash used in operating activities:	'	'	'
Common stock issued to related parties for services received	'	30,000	150,000
Common stock issued for services received	222,800	1,048,500	1,355,300
Options issued for services received	39,838	'	39,838
Gain on forgiveness of debt	'	-55,000	-102,293
Changes in assets and liabilities:	'	'	'
Accounts payable	26,952	-65,581	13,342
Accrued expenses	60,000	22,500	142,500
Accrued compensation	115,787	90,000	289,787
Net cash used in operating activities	-76,360	-56,349	-136,359
Cash provided by financing activities:	'	'	'
Proceeds received for common stock	112,500	35,000	147,500
Advances from stockholders, net	46,138	21,495	71,283
Net cash provided by financing activities	158,638	56,495	218,783
Increase in cash during the period	82,278	146	82,424
Cash at beginning of the period	146	'	'
Cash at end of the period	$82,424	$146	$82,424

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (Deficiency) and Comprehensive Loss (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Deficit Accumulated during Development Stage	Total
Beginning Balance, Amount at Oct. 31, 2009	$3,444	$19,245,950	($21,095,259)	$0	($1,845,865)
Beginning Balance, Shares at Oct. 31, 2009	3,444,120	'	'	'	'
Effect of quasi-reorganization	'	-19,245,950	19,245,950	'	0
Net loss	'	'	'	-171,611	-171,611
Ending Balance, Amount at Oct. 31, 2010	3,444	'	-1,849,309	-171,611	-2,017,476
Ending Balance, Shares at Oct. 31, 2010	3,444,120	'	'	'	'
Net loss	'	'	'	-184,717	-184,717
Common stock issued for settlement of advances due to related parties, Shares	1,112,273	'	'	'	'
Common stock issued for settlement of advances due to related parties, Amount	1,112	165,729	'	'	166,841
Common stock issued for accrued remuneration, Shares	5,706,167	'	'	'	'
Common stock issued for accrued remuneration, Amount	5,706	850,219	'	'	855,925
Common stock issued for services received, Shares	800,000	'	'	'	'
Common stock issued for services received, Amount	800	119,200	'	'	120,000
Common stock issued for services received from related parties, Shares	560,000	'	'	'	'
Common stock issued for services received from related parties, Amount	560	83,440	'	'	84,000
Ending Balance, Amount at Oct. 31, 2011	11,622	1,218,588	-1,849,309	-356,328	-975,427
Ending Balance, Shares at Oct. 31, 2011	11,622,560	'	'	'	'
Net loss	'	'	'	-1,126,768	-1,126,768
Common stock issued for services received, Shares	4,227,500	'	'	'	'
Common stock issued for services received, Amount	4,228	1,044,272	'	'	1,048,500
Issuances of common stock for intellectual property acquired, Shares	1,000,000	'	'	'	'
Issuances of common stock for intellectual property acquired, Amount	1,000	199,000	'	'	200,000
Issuances of options for intellectual property acquired	'	60,068	'	'	60,068
Common stock issued for services received from related parties, Shares	150,000	'	'	'	'
Common stock issued for services received from related parties, Amount	150	29,850	'	'	30,000
Common stock issued for funds received, Shares	244,885	'	'	'	'
Common stock issued for funds received, Amount	245	48,732	'	'	48,977
Common stock issued for settlement of amounts owing, Shares	87,500	'	'	'	'
Common stock issued for settlement of amounts owing, Amount	88	17,412	'	'	17,500
Ending Balance, Amount at Oct. 31, 2012	17,333	2,617,922	-1,849,309	-1,483,096	-697,150
Ending Balance, Shares at Oct. 31, 2012	17,332,445	'	'	'	'
Net loss	'	'	'	-801,805	-801,805
Common stock issued for accrued remuneration, Shares	1,000,000	'	'	'	'
Common stock issued for accrued remuneration, Amount	1,000	199,000	'	'	200,000
Common stock issued for services received, Shares	1,070,000	'	'	'	'
Common stock issued for services received, Amount	1,070	221,730	'	'	222,800
Common stock issued for funds received, Shares	4,050,000	'	'	'	'
Common stock issued for funds received, Amount	4,050	108,450	'	'	112,500
Options issued for services received	'	39,838	'	'	39,838
Ending Balance, Amount at Oct. 31, 2013	$23,453	$3,186,940	($1,849,309)	($2,284,901)	($923,817)
Ending Balance, Shares at Oct. 31, 2013	23,452,445	'	'	'	'

1_Description_of_Business_and_

1. Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Oct. 31, 2013
Accounting Policies [Abstract]	'
Description of Business and Summary of Significant Accounting Policies	'
	Organization
	Essential Innovations Technology Corp. (the “Company”) was incorporated under the laws of the state of Nevada on April 4, 2001. On March 27, 2009 the Company’s assets and operations relating to the business of manufacture, sales and installation of geo exchange heat products and technology were foreclosed on in satisfaction of $2,413,070 owing to a secured lender. As virtually all of the assets and resources available to the Company were seized in the settlement of the debt owing to the secured lender, the Company ceased operations. The majority of employees of the Company at the time of cessation of business were provided employment by the secured lender and the secured lender settled certain liabilities of the Company critical to their business. The Company disposed of all of its remaining subsidiaries in October 2009. Liabilities of these subsidiaries were generally assumed by the purchaser and the management is of the opinion that no liabilities of its former subsidiaries are attributable to the Company.
	Following the foreclosure and disposal of subsidiaries, the Company went through a quasi reorganization of i) approving the consolidation of the Company’s outstanding stock on the basis of 1 new share for each 20 shares; and ii) revaluing assets and liabilities and applying the balance of Additional Paid in Capital, in the amount of $19,245,950 against accumulated deficit.
	Development Stage
	The Company is devoting substantially all of its efforts on establishing the business and principal operations have not commenced. All losses accumulated since inception of the development stage have been considered as part of the Company’s development stage activities.
	The Company re- entered the development stage effective November 1, 2009.
	Going Concern
	The Company’s financial statements have been prepared in conformity with accounting principles generally accepted in the United States applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not generated any revenue since commencement of the development stage, has an accumulated deficit, and has had no positive cash flows from operations. It is the Company’s intention to raise additional equity to finance development of a market for its products until positive cash flows can be generated from its operations. However, there can be no assurance that such additional funds will be available to the Company when required or on terms acceptable to the Company. Such limitations could have a material adverse effect on the Company’s business, financial condition or operations, and these financial statements do not include any adjustment that could result. Failure to obtain sufficient additional funding would necessitate the Company to reduce or limit its operating activities or even discontinue operations.
	Basis of presentation
	These financial statements have been prepared in accordance accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).
	Intangible Assets
	Intangible assets consist of intellectual property. Intangible assets with definite lives or bases for productivity are recorded at cost and are amortized over the expected life or productivity base of the asset. Intangible assets with indefinite lives are not amortized but are evaluated periodically for impairment. Management tests intangible assets for impairment at least annually or more frequently whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The Company determined that there is an impairment of intangible assets for the year ended October 31, 2013 in the amount of $260,068.
	Advertising Expenses
	Advertising costs are expensed as incurred. The Company did not incur any advertising costs during the years ended October 31, 2013 and 2012.
	Income Taxes
	Deferred income tax assets and liabilities are determined based on temporary differences between financial reporting and tax bases of assets and liabilities, operating loss, and tax credit carryforwards, and are measured using the enacted income tax rates and laws that will be in effect when the differences are expected to be recovered or settled.  Realization of certain deferred income tax assets is dependent upon generating sufficient taxable income in the appropriate jurisdiction.  The Company records a valuation allowance to reduce deferred income tax assets to amounts that are more likely than not to be realized.  The initial recording and any subsequent changes to valuation allowances are based on a number of factors (positive and negative evidence).  The Company considers its actual historical results to have a stronger weight than other, more subjective, indicators when considering whether to establish or reduce a valuation allowance.
	The Company continually evaluates its uncertain income tax positions and may record a liability for any unrecognized tax benefits resulting from uncertain income tax positions taken or expected to be taken in an income tax return.  Estimated interest and penalties are recorded as a component of interest expense and other expense, respectively.
	Because tax laws are complex and subject to different interpretations, significant judgment is required.  As a result, the Company makes certain estimates and assumptions in: (1) calculating its income tax expense, deferred tax assets, and deferred tax liabilities; (2) determining any valuation allowance recorded against deferred tax assets; and (3) evaluating the amount of unrecognized tax benefits, as well as the interest and penalties related to such uncertain tax positions.  The Company’s estimates and assumptions may differ significantly from tax benefits ultimately realized.
	Net Loss Per Share
	Basic net loss per share is calculated by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. Diluted loss per share takes into consideration common shares outstanding (computed under basic loss per share) and potentially dilutive securities. For the years ended October 31, 2013 and 2012, outstanding stock options and warrants are antidilutive because of net losses, and as such, their effect has not been included in the calculation of diluted net loss per share. Common shares issuable are considered outstanding as of the original approval date for purposes of earnings per share computations.
	Comprehensive Income (Loss)
	The Company has no components of other comprehensive income (loss) and accordingly, no statement of comprehensive income (loss) is included in the accompanying financial statements.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the fiscal year. The Company bases its estimates on historical experience, current conditions and on other assumptions that it believes to be reasonable under the circumstances. Actual results could differ from those estimates and assumptions.
	Financial Instruments
	The Company has the following financial instruments: cash, accounts payable, accrued expenses and compensation,  and amounts due to stockholders. The carrying value of these financial instruments approximates their fair value due to their liquidity or their short-term nature.
	Share-Based Compensation
	The Company accounts for stock-based awards at fair value on date of grant and recognition of compensation over the service period for awards expected to vest.  The fair value of stock options is determined using the Black-Scholes valuation model, which is consistent with the Company’s valuation techniques previously utilized for options in footnote disclosures.
	Recent Accounting Pronouncements
	The Company reviews recently adopted and proposed accounting standards on a continual basis. For the years ended October 31, 2013 and 2012 no new pronouncements had a material impact on the Company’s financial statements.

2_Intellectual_Property

2. Intellectual Property	12 Months Ended
	Oct. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intellectual Property	'
	During the year ended October 31, 2012 the Company acquired worldwide marketing rights to heating and cooling technology from a company controlled by the father of the sole officer and director of the Company (grantor) for 1,000,000 shares of common stock of the Company with a fair value of $200,000 and options to purchase 500,000 shares of common stock, until January 15, 2017, at an exercise price of $0.25 per share.
	The Company will also pay, for an indefinite term, to the grantor a royalty of 3% of gross proceeds earned from sale or use of the technology.  Additionally, the Company agreed to pay, over the next two years and on a best efforts basis, to the grantor up to $500,000 for the grantor to use for prototyping and commercialization of the technology.
	During the year ended October 31, 2013 the Company determined that the carrying value of the Intellectual Property exceeded the fair value and has recorded an impairment loss of $260,068 impairment loss of $260,068. This is due to our reassessment of the market acceptance of the technology and costs related to commercialization and we have decided not to pursue this technology.

3_Term_Loan

3. Term Loan	12 Months Ended
	Oct. 31, 2013
Debt Disclosure [Abstract]	'
Term Loan	'
	The foreclosure of the Company’s operations and assets relating to the business of manufacture, sales and installation of geo exchange heat products and technology on March 27, 2009 were in satisfaction of $2,413,070 owing to a secured lender. The Company still owes $491,299 to a secured lender.  By agreement, the secured lender has agreed that there will be no further interest, penalties or fees charged and that the Company has until March 31, 2014 to negotiate a settlement of this debt with the secured lender. The debt is secured by a charge over all the assets of the Company.

4_RelatedParty_Transactions_an

4. Related-Party Transactions and Balances	12 Months Ended
	Oct. 31, 2013
Related Party Transactions [Abstract]	'
Related-Party Transactions and Balances	'
	Advances due to Stockholders
	During the year ended October 31, 2013 and 2012 stockholders of the Company advanced $46,138 and $24,030, respectively and were repaid $nil and $2,535, respectively. The balance owing as at October 31, 2013 of $49,570 is included in advances due to stockholders.
	During the year ended October 31, 2012 $17,500 due to stockholders was settled by issuing 87,500 shares of common stock.
	Accrued Remuneration and Services
	During the years ended October 31, 2013 and 2012 the Company’s president and sole director provided management services for which the amounts of $120,000 and $120,000 respectively have been accrued. During the years ended October 31, 2013 and 2012 $200,000 and $30,000, respectively, of the accrual was settled through the respective issuance of 1,000,000 and 150,000 shares of common stock. The balance owing as at October 31, 2013 of $10,000 is included in accrued compensation.
	An entity, related by common ownership to two shareholders of the Company, has provided consulting services in the amount of $60,000 and $42,500 during the years ended October 31, 2013 and 2012, respectively. The balance owing as at October 31, 2013 of $82,500 is included in accrued expenses.

5_Share_Capital

5. Share Capital	12 Months Ended
	Oct. 31, 2013
Equity [Abstract]	'
Share Capital	'
	Preferred Stock
	The Company’s authorized capital includes 10,000,000 shares of preferred stock of $0.001 par value. The designation of rights including voting powers, preferences, and restrictions shall be determined by the Board of Directors before the issuance of any shares.
	No shares of preferred stock are issued and outstanding as of October 31, 2013 and 2012.
	Common Stock
	The Company is authorized to issue 500,000,000 shares of common stock, par value of $0.001.
	On September 18, 2009, the Board of Directors approved the consolidation of the issued and outstanding common stock on the basis of one new share for each 20 shares, effective upon approval of the regulatory authorities.  The Company’s common stock was consolidated effective as of  March 21, 2011 and the anthorized number of shares of common stock reduced to 25,000,000.
	On May 3, 2012 the Board of Directors approved the immediate increase in authorized shares of common stock to 500,000,000 shares with a par value of $0.001 per share.
	The application of this stock consolidations to share and per share amounts has been shown retroactively in these financial statements.
	During the yeare ended October 31, 2013, the Company issued:
	●	70,000 shares of common stock for services with a fair value of $62,800.
	●	1,000,000 shares of common stock as settlement of $200,000 of accrued remuneration.
	●	450,000 shares  of common stock for cash proceeds of $22,500.
	●	1,000,000 shares of common stock for services received with a fair value of $160,000
	●	3,600,000 shares of common stock for cash proceeds of $90,000
	During the year ended October 31, 2012, the Company issued:
	●	150,000 shares of common stock to a related party for services provided with a fair value of $30,000
	●	4,227,500 shares of common stock for services received with a fair value of $1,048,500
	●	1,000,000 shares of common stock for the acquisition of intellectual property with a fair value of $200,000
	●	87,500 shares of common stock as settlement for advances of $17,500
	●	244,885 shares of common stock for $48,977 for funds received
	Stock Purchase Warrants
	At October 31, 2013, the Company had reserved shares of common stock for the following outstanding warrants to purchase 66,494 shares of the Company’s common stock:
	Number of warrants		Exercise Price	Expiry
	66,494		$0.02	2050
	No warrants were issued in 2013 or 2012.

6_StockBased_Compensation

6. Stock-Based Compensation	12 Months Ended
	Oct. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	Although the Company does not have a formal stock option plan, it issues stock options to directors, employees, advisors and consultants. Stock options generally have a four- to five-year contractual term, vest immediately and have no forfeiture provisions. The fair value of each option granted is estimated at the date of grant using the Black-Scholes option pricing model.
	A summary of the Company’s stock options as of October 31, 2013 is as follows:
			Number of Options				Weighted Average Exercise Price
	Outstanding at October 31, 2012			500,000				0.25
	Options issued			50,000				0.75
	Outstanding at October 31, 2013			550,000			$	0.3
	The following table summarizes stock options outstanding at October 31, 2013:
	Exercise Price				Number Outstanding at				Average Remaining Contractual Life (Years)		Number		Intrinsic value
					31-Oct-13						Exercisable at
											31-Oct-13
	$	0.25				500,000				3.25		500,000		-
	$	0.75				50,000				1.5		50,000		-
	As at October 31, 2013 550,000 shares of common stock were reserved for outstanding options. The Company’s policy is to issue new shares as settlement of options exercised. There were 50,000 options issued and none exercised during the years ended October 31, 2013 and 2012. The fair value of each option granted is estimated at the date of grant using the Black-Scholes option-pricing model The assumptions used in calculating the fair value of the options granted were: risk-free interest rate of 1.0%, a 2 year expected life, a dividend yield of 0.0%, and a stock price volatility factor of 405%.

7_Income_Taxes

7. Income Taxes	12 Months Ended
	Oct. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	No provision for income taxes has been made for the period since the Company incurred net losses.
	Deferred Tax Assets
	As of October 31, 2013, the Company has net operating losses of approximately $12,600,000 available for future deduction from taxable income derived in the United States which begin to expire in the year 2022. The potential benefit of net operating loss carryforwards has not been recognized in the consolidated financial statements since the Company cannot determine that it is more likely than not that such benefit will be utilized in future years. The components of the net deferred tax asset and the amount of the valuation allowance are as follows:
		2013			2012
	Deferred tax assets:
	Net operating loss carryforwards (expiring through 2031)	$	4,293,000		$	4,156,000
	Valuation allowance		(4,293,000	)		(4,156,000
	Net deferred tax assets	$	--		$	--
	The change in the valuation allowance was an increase of $137,000 for the year ended October 31, 2013 and an increase of $416,000 for the year ended October 31, 2012. The utilization of the tax net operating loss carry forwards may be limited due to ownership changes. The Company’s tax returns are open to examination for the years ended October 31, 2008 to 2013.
	The difference between the benefit for income taxes and income taxes computed using the US federal income tax rate are as follows:
		2013			2012
	Benefit computed using statutory rate (34%)	$	(137,000	)	$	(416,000	)
	Change in valuation allowance		137,000			416,000
	Net deferred tax assets	$	--		$	--

8_Commitments_and_Contingencie

8. Commitments and Contingencies	12 Months Ended
	Oct. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Litigation
	On November 14, 2007, the defendants in a lawsuit filed by a former subsidiary of the Company filed a counterclaim against the Company and several of its officers, alleging breach of contract, wrongful dismissal, defamation, abuse of process, and other claims. The Company believes that the counterclaims are without merit and intends to defend them vigorously as it continues to press its claims that the individual defendants breached their noncompetition agreements with the Company and its former subsidiary as well as their fiduciary obligations. The Company’s management has determined that no provision for loss is necessary as of October 31, 2013.

1_Description_of_Business_and_1

1. Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Oct. 31, 2013
Accounting Policies [Abstract]	'
Development Stage	'
	The Company is devoting substantially all of its efforts on establishing the business and principal operations have not commenced. All losses accumulated since inception of the development stage have been considered as part of the Company’s development stage activities.
	The Company re- entered the development stage effective November 1, 2009.
Going Concern	'
	The Company’s financial statements have been prepared in conformity with accounting principles generally accepted in the United States applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not generated any revenue since commencement of the development stage, has an accumulated deficit, and has had no positive cash flows from operations. It is the Company’s intention to raise additional equity to finance development of a market for its products until positive cash flows can be generated from its operations. However, there can be no assurance that such additional funds will be available to the Company when required or on terms acceptable to the Company. Such limitations could have a material adverse effect on the Company’s business, financial condition or operations, and these financial statements do not include any adjustment that could result. Failure to obtain sufficient additional funding would necessitate the Company to reduce or limit its operating activities or even discontinue operations.
Basis of presentation	'
	These financial statements have been prepared in accordance accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).
Intangible Assets	'
	Intangible assets consist of intellectual property. Intangible assets with definite lives or bases for productivity are recorded at cost and are amortized over the expected life or productivity base of the asset. Intangible assets with indefinite lives are not amortized but are evaluated periodically for impairment. Management tests intangible assets for impairment at least annually or more frequently whenever events or changes in circumstances indicate that the carrying value may not be recoverable. The Company determined that there is an impairment of intangible assets for the year ended October 31, 2013 in the amount of $260,068.
Advertising Expenses	'
	Advertising costs are expensed as incurred. The Company did not incur any advertising costs during the years ended October 31, 2013 and 2012.
Income Taxes	'
	Deferred income tax assets and liabilities are determined based on temporary differences between financial reporting and tax bases of assets and liabilities, operating loss, and tax credit carryforwards, and are measured using the enacted income tax rates and laws that will be in effect when the differences are expected to be recovered or settled.  Realization of certain deferred income tax assets is dependent upon generating sufficient taxable income in the appropriate jurisdiction.  The Company records a valuation allowance to reduce deferred income tax assets to amounts that are more likely than not to be realized.  The initial recording and any subsequent changes to valuation allowances are based on a number of factors (positive and negative evidence).  The Company considers its actual historical results to have a stronger weight than other, more subjective, indicators when considering whether to establish or reduce a valuation allowance.
	The Company continually evaluates its uncertain income tax positions and may record a liability for any unrecognized tax benefits resulting from uncertain income tax positions taken or expected to be taken in an income tax return.  Estimated interest and penalties are recorded as a component of interest expense and other expense, respectively.
	Because tax laws are complex and subject to different interpretations, significant judgment is required.  As a result, the Company makes certain estimates and assumptions in: (1) calculating its income tax expense, deferred tax assets, and deferred tax liabilities; (2) determining any valuation allowance recorded against deferred tax assets; and (3) evaluating the amount of unrecognized tax benefits, as well as the interest and penalties related to such uncertain tax positions.  The Company’s estimates and assumptions may differ significantly from tax benefits ultimately realized.
Net Loss per Share	'
	Basic net loss per share is calculated by dividing the net loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. Diluted loss per share takes into consideration common shares outstanding (computed under basic loss per share) and potentially dilutive securities. For the years ended October 31, 2013 and 2012, outstanding stock options and warrants are antidilutive because of net losses, and as such, their effect has not been included in the calculation of diluted net loss per share. Common shares issuable are considered outstanding as of the original approval date for purposes of earnings per share computations.
Comprehensive Income (Loss)	'
	The Company has no components of other comprehensive income (loss) and accordingly, no statement of comprehensive income (loss) is included in the accompanying financial statements.
Use of Estimates	'
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the fiscal year. The Company bases its estimates on historical experience, current conditions and on other assumptions that it believes to be reasonable under the circumstances. Actual results could differ from those estimates and assumptions.
Financial Instruments	'
	The Company has the following financial instruments: cash, accounts payable, accrued expenses and compensation,  and amounts due to stockholders. The carrying value of these financial instruments approximates their fair value due to their liquidity or their short-term nature.
Share-Based Compensation	'
	The Company accounts for stock-based awards at fair value on date of grant and recognition of compensation over the service period for awards expected to vest.  The fair value of stock options is determined using the Black-Scholes valuation model, which is consistent with the Company’s valuation techniques previously utilized for options in footnote disclosures.
Recent Accounting Pronouncements	'
	The Company reviews recently adopted and proposed accounting standards on a continual basis. For the years ended October 31, 2013 and 2012 no new pronouncements had a material impact on the Company’s financial statements.

5_Share_Capital_Tables

5. Share Capital (Tables)	12 Months Ended
	Oct. 31, 2013
Equity [Abstract]	'
Stock Purchase Warrants	'
	Number of warrants	Exercise Price	Expiry
	66,494	$0.02	2050

6_StockBased_Compensation_Tabl

6. Stock-Based Compensation (Tables)	12 Months Ended
	Oct. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Companybs stock options	'
			Number of Options				Weighted Average Exercise Price
	Outstanding at October 31, 2012			500,000				0.25
	Options issued			50,000				0.75
	Outstanding at October 31, 2013			550,000			$	0.3
	The following table summarizes stock options outstanding at October 31, 2013:
	Exercise Price				Number Outstanding at				Average Remaining Contractual Life (Years)		Number		Intrinsic value
					31-Oct-13						Exercisable at
											31-Oct-13
	$	0.25				500,000				3.25		500,000		-
	$	0.75				50,000				1.5		50,000		-

7_Income_Taxes_Tables

7. Income Taxes (Tables)	12 Months Ended
	Oct. 31, 2013
Income Tax Disclosure [Abstract]	'
Deferred tax asset	'
		2013			2012
	Deferred tax assets:
	Net operating loss carryforwards (expiring through 2031)	$	4,293,000		$	4,156,000
	Valuation allowance		(4,293,000	)		(4,156,000
	Net deferred tax assets	$	--		$	--
Income tax reconcilliation	'
		2013			2012
	Benefit computed using statutory rate (34%)	$	(137,000	)	$	(416,000	)
	Change in valuation allowance		137,000			416,000
	Net deferred tax assets	$	--		$	--

4_RelatedParty_Transactions_an1

4. Related-Party Transactions and Balances (Details Narrative) (USD $)	12 Months Ended		48 Months Ended
	Oct. 31, 2013	Oct. 31, 2012	Oct. 31, 2013
Related-Party Transactions And Balances Details Narrative	'	'	'
Advances from stockholders	$46,138	$21,495	$71,283
Advances from stockholders repaid	0	2,535	'
Amounts due to stockholders	$49,570	$7,645	$49,570

5_Share_Capital_Stock_Purchase

5. Share Capital - Stock Purchase Warrants (Details) (Warrants, USD $)	12 Months Ended
	Oct. 31, 2013
Warrants	'
Number of Shares Outstanding, ending	66,494
Weighted Average Exercise Price Outstanding, ending	$0.02
Expiry	1-Jan-50

6_StockBased_Compensation_Opti

6. Stock-Based Compensation - Option activity (Details) (Stock Options, USD $)	12 Months Ended
	Oct. 31, 2013
Stock Options	'
Number of Options	'
Number of Shares Outstanding, beginning	500,000
Number of Options Issued	50,000
Number of Shares Outstanding, ending	550,000
Weighted Average Exercise Price	'
Weighted Average Exercise Price Outstanding, beginning	$0.25
Weighted Average Exercise Price Issued	$0.75
Weighted Average Exercise Price Outstanding, ending	$0.30

6_StockBased_Compensation_Opti1

6. Stock-Based Compensation - Options outstanding (Details 1) (USD $)	12 Months Ended
	Oct. 31, 2013
Option Price 1	'
Weighted Average Exercise Price Outstanding, ending	$0.25
Number of Shares Outstanding, ending	500,000
Weighted Average Remaining Contractual Life (in years) Outstanding	'3 years 3 months
Number of Options Exercisable	500,000
Intrinsic value	$0
Option Price 2	'
Weighted Average Exercise Price Outstanding, ending	$0.75
Number of Shares Outstanding, ending	50,000
Weighted Average Remaining Contractual Life (in years) Outstanding	'1 year 6 months
Number of Options Exercisable	50,000
Intrinsic value	$0

7_Income_Taxes_Details

7. Income Taxes (Details) (USD $)	Oct. 31, 2013	Oct. 31, 2012
Deferred tax assets:	'	'
Net operating loss carryforwards (expiring through 2031)	$4,293,000	$4,156,000
Valuation allowance	-4,293,000	-4,156,000
Net deferred tax assets	'	'

7_Income_Taxes_Details_1

7. Income Taxes (Details 1) (USD $)	12 Months Ended
	Oct. 31, 2013	Oct. 31, 2012
Income Taxes Details 1	'	'
Benefit computed using statutory rate (34%)	($137,000)	($416,000)
Change in valuation allowance	137,000	416,000
Net deferred tax assets	'	'