Handeni Gold (HNDI) 10-Q 12 Oct 16 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Aug. 31, 2016	Oct. 10, 2016
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Aug. 31, 2016
Trading Symbol	hndi
Entity Registrant Name	HANDENI GOLD INC.
Entity Central Index Key	1,297,223
Current Fiscal Year End Date	--05-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		2,142,778
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Aug. 31, 2016	May 31, 2016
Current Assets
Cash	$ 79,530	$ 52,373
Amounts receivable	19,331	14,142
Prepaid expenses and deposits	10,345	1,941
Total Current Assets	109,206	68,456
Restricted cash equivalent	13,152	13,158
Mineral licenses	1,415,000	1,415,000
Equipment, net	251	358
TOTAL ASSETS	1,537,609	1,496,972
Current Liabilities
Accounts payable and accrued liabilities	79,841	72,880
Accounts payable and accrued liabilities - related parties	457,000	451,000
Current portion of loans from related parties	0	1,625,000
Total Current Liabilities	536,841	2,148,880
Loans from related parties - Long-term portion	1,825,000	90,000
Total Liabilities	2,361,841	2,238,880
Stockholders' Deficiency
Common stock Authorized: 500,000,000 shares, $0.001 par value Issued and outstanding: 2,142,778 shares (May 31, 2016 - 2,142,778 shares)	2,143	2,143
Additional paid-in capital	116,734,098	116,734,098
Donated capital	556,736	502,897
Deficit accumulated during the exploration stage	(118,117,209)	(117,981,046)
Total Stockholders' Deficiency	(824,232)	(741,908)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$ 1,537,609	$ 1,496,972

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - $ / shares	Aug. 31, 2016	May 31, 2016
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	2,142,778	2,142,778
Common Stock, Shares, Outstanding	2,142,778	2,142,778

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Revenue	$ 0	$ 0
Expenses
Consulting fees	1,350	1,350
Depreciation	107	795
Exploration expenses	29,270	20,303
General and administrative	43,634	47,868
Interest expense	53,839	36,007
Professional	15,046	3,347
Rent	26,559	36,411
Travel and investor relations	174	165
Total Expenses	169,979	146,246
Loss From Operations	(169,979)	(146,246)
Other Income (Expenses)
Gain on disposal of equipment	35,000	10,000
Interest income	8	12
Loss on write-off of amounts receivable	(1,192)	0
Total Other Expenses	33,816	10,012
Net Loss and Comprehensive Loss	$ (136,163)	$ (136,234)
Net Loss per Share - Basic and Diluted	$ (0.06)	$ (0.06)
Basic and Diluted Weighted Average Number of Common Shares Outstanding	2,142,778	2,142,778

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
CASH PROVIDED BY (USED IN): Operating Activities:
Net loss	$ (136,163)	$ (136,234)
Adjustments for non-cash items in net loss:
Depreciation	107	795
Donated capital, services, interest and rent	53,839	36,007
Loss on unrealized foreign exchange	6	813
Loss on write-off of amounts receivable	1,192	0
Gain on disposal of equipment	(35,000)	(10,000)
Changes in non-cash operating working capital:
Amounts receivable	(6,381)	(1,572)
Prepaid expenses and deposits	(8,404)	(10,181)
Accounts payable and accrued liabilities	6,961	173
Due to related parties	6,000	(3,615)
Cash Used in Operating Activities	(117,843)	(123,814)
Investing Activities:
Proceeds from disposal of equipment	35,000	10,000
Cash Provided by Investing Activities	35,000	10,000
Financing Activities:
Loan from a related party	110,000	135,000
Cash Provided by Financing Activities	110,000	135,000
Increase in cash	27,157	21,186
Cash, at beginning of the year	52,373	85,985
Cash, at end of the year	$ 79,530	$ 107,171

Nature of Operations and Going

Nature of Operations and Going Concern	3 Months Ended
	Aug. 31, 2016
Nature of Operations and Going Concern [Text Block]	1. Nature of Operations and Going Concern The Company was incorporated in the State of Nevada on January 5, 2004. On February 14, 2012, the Company changed its name from Douglas Lake Minerals Inc. to Handeni Gold Inc. (the “Company”). The Company’s principal business is the acquisition and exploration of mineral resources located in Tanzania, Africa. The Company has not presently determined whether its properties contain mineral reserves that are economically recoverable. These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has never generated revenues since inception and has never paid any dividends and is unlikely to pay dividends or generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its stockholders, the ability of the Company to obtain necessary equity financing to continue operations and to determine the existence, discovery and successful exploitation of economically recoverable reserves in its resource properties, confirmation of the Company’s interests in the underlying properties, and the attainment of profitable operations. As at August 31, 2016, the Company has not generated any revenues, has a working capital deficiency of $427,635 and has accumulated losses of $118,117,209 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company plans to raise equity and/or debt financing to fund its operations which may result in substantial dilution to the Company’s stockholders or may not be available, if at all, in amounts or on terms acceptable to the Company. If additional capital is not obtained, the Company may be forced to cease operations. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Such adjustments could be material.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Aug. 31, 2016
Summary of Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its subsidiaries described as follows. In June 2011, the Company incorporated in Tanzania a wholly-owned subsidiary, HG Limited (formerly DLM Tanzania Limited), which undertakes mineral property exploration activities in Tanzania. The Company also has a wholly-owned non-operating Tanzanian subsidiary (Douglas Lake Tanzania Limited). All significant intercompany transactions and balances have been eliminated. The Company’s fiscal year-end is May 31. b) Interim Consolidated Financial Statements The interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended May 31, 2016, included in the Company’s Annual Report on Form 10-K filed on August 19, 2016 with the SEC. The interim financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at August 31, 2016, and the results of its operations and cash flows for the interim period ended August 31, 2016. The results of operations for the three months ended August 31, 2016 are not necessarily indicative of the results to be expected for future quarters or the full year. c) Use of Estimates The preparation of consolidated financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability and useful life of long-lived assets, mineral prospecting licenses, stock-based compensation, deferred income tax asset valuation allowances and contingent liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. d) Basic and Diluted Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share The Company retroactively adjusted the number of common shares outstanding in accordance with ASC 260-10-55-12, Earnings per Share – Implementation Guidance and Illustrations. e) Comprehensive Income (Loss) ASC 220, Comprehensive Income f) Cash and Cash Equivalents Cash and cash equivalents are carried at fair value and they comprise cash on hand, deposits held with banks and other highly liquid investments. Highly liquid investments are readily convertible to cash and generally have maturities of three months or less from the time acquired. The Company places its cash and cash equivalents with high quality financial institutions which the Company believes limits credit risk. g) Equipment Property and equipment consists of office equipment, automobiles and computer software recorded at cost and depreciated on a straight- line basis as follows: Automobile equipment 3 years Camp and equipment 3 years Office furniture and equipment 3 years Software 1 year h) Mineral Property Costs The Company has been in the exploration stage since its inception on January 5, 2004 and has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of mining properties. Mineral property exploration costs are expensed as incurred. Mineral prospecting licenses and mineral property acquisition costs are initially capitalized in accordance with ASC 805-20-55-37, Whether Mineral Rights are Tangible or Intangible Assets Accounting for Impairment or Disposal of Long-Lived Assets, When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs then incurred to develop such property, are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserve. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to operations. i) Long-Lived Assets In accordance with ASC 360 , Property, Plant and Equipment Recoverability is assessed based on the carrying amount of the asset and its fair value, which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, specific third-party appraisal in certain instances, and evaluation of the project characteristics and level of advancement. If the Company is unable to estimate the sum of the undiscounted future net cash flows, it will adopt a market approach to estimate fair value by using a combination of observed market value metrics based on comparable transactions. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value. j) Asset Retirement Obligations The Company accounts for asset retirement obligations in accordance with the provisions of ASC 440, Asset Retirement and Environmental Obligations, k) Financial Instruments ASC 825, Financial Instruments, The Company’s operations are in Canada and Africa, which results in exposure to market risks from changes in foreign currency rates. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. l) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. m) Foreign Currency Translation The functional and reporting currency of the Company is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. To the extent that the Company incurs transactions that are not denominated in its functional currency, they are undertaken in Canadian dollars (“Cdn$”) and Tanzanian shillings. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. n) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation, Equity Based Payments to Non-Employees ASC 718 requires companies to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option-pricing model as its method of determining fair value. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviours. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations and comprehensive loss over the requisite service period. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. o) Reclassification Certain reclassifications have been made to the prior periods’ consolidated financial statements to conform to the current period’s presentation. p) Recently Issued Accounting Pronouncements The Company has adopted all new accounting pronouncements that are mandatorily effective and none have a material impact on its consolidated financial statements. New accounting pronouncements effective June 1, 2016 The Company does not believe that there are any new accounting pronouncements that have been issued that are expected to have a material impact on its financial position or results of operations.

Amounts Receivable

Amounts Receivable	3 Months Ended
	Aug. 31, 2016
Amounts Receivable [Text Block]	3. Amounts Receivable The components of amounts receivable are as follows: August 31, 2016 May 31, 2016 $ $ Recoverable goods and services / harmonized sales tax 19,331 14,058 Other receivable - 84 19,331 14,142 The Company had recoverable value added tax (“VAT”) of $29,268 (TZS 63,703,026) as at August 31, 2016 and $28,002 (TZS 61,107,912) as at May 31, 2016. In January 2015, the Company submitted VAT refund certificates to the Tanzania Revenue Authority (“TRA”) requesting TZS 49,061,634 recoverable VAT refund. In June 2016, the Company received a letter from TRA dated May 2, 2016 to reject the refund application of TZS 49,061,634 based on changed interpretation on the provisions of subsection (2) of section 17 of the VAT Act cap 148 (repealed) whereby to consider a person to be eligible for VAT refund, such person must have the VAT charged on the supplies made for the period of the refund. The Company has filed a Notice of Objection to appeal TRA’s decision. Expecting difficulties to challenge TRA’s decision, the Company wrote off $1,192 of recorded revocable VAT as at August 31, 2016 and $28,002 of recorded recoverable VAT as at May 31, 2016, respectively.

Prepaid Expenses and Deposits

Prepaid Expenses and Deposits	3 Months Ended
	Aug. 31, 2016
Prepaid Expenses and Deposits [Text Block]	4. Prepaid Expenses and Deposits The components of prepaid expenses and deposits are as follows: August 31, 2016 May 31, 2016 $ $ General and administrative 10,292 1,888 Rent 53 53 10,345 1,941

Restricted Cash Equivalent

Restricted Cash Equivalent	3 Months Ended
	Aug. 31, 2016
Restricted Cash Equivalent [Text Block]	5. Restricted Cash Equivalent As of August 31, 2016, the Company has pledged a GIC of $13,152 ($17,250 CAD) (May 31, 2016: $13,158 ($17,250 CAD)) as security held on a corporate credit card. The $6 difference compared to May 31, 2016 is attributed to loss on unrealized Canadian dollar foreign exchange.

Mineral Properties and Licenses

Mineral Properties and Licenses	3 Months Ended
	Aug. 31, 2016
Mineral Properties and Licenses [Text Block]	6. Mineral Properties and Licenses Handeni Properties, Tanzania, Africa a) Prospecting Licenses (“PLs”) On September 21, 2010, the Company completed a Mineral Property Acquisition Agreement with IPP Gold Limited (“IPP Gold”), and the Company acquired four PLs totaling approximately 800 square kilometers, located in the Handeni District of Tanzania (the “Handeni Properties”). IPP Gold retained a 2.5% net smelter royalty (“NSR”) on the Handeni Properties and the Company has the option to reduce the NSR to 1.25% by paying $5,000,000. If the NSR is reduced to 1.25% the maximum NSR for any year is capped at $1,000,000. In any year the NSR payment is less than $1,000,000 the difference between the actual NSR payment and $1,000,000 will be carried forward to subsequent years. In addition if the London spot price for gold is equal to or greater than $1,500 then the NSR will increase from 2.5% to 3%. The Company issued 888,889 ( 133,333,333 pre-consolidation) restricted shares of common stock to IPP Gold to acquire the Handeni Properties and no further payments to IPP Gold in shares or cash are required. On September 1, 2010, the Company entered into a Transaction Fee Agreement with a consultant for services related to soliciting offers from and in assisting in the negotiation with potential Company financiers, purchasers, acquisition targets and/or joint venture development partners (each such party being a “Potential Investor”). The initial term of the agreement was a period of 60 days and automatically renews monthly unless otherwise specifically renewed in writing by each party or terminated by the Company. Pursuant to the agreement, the Company agreed to pay the consultant a transaction fee for each completed property acquisition transaction in Tanzania (a “Completed Transaction”). The transaction fee is 12.5% of the shares issuable under each Completed Transaction, payable in restricted common shares at the lowest priced security issuable under each Completed Transaction. On September 30, 2010, the Company issued 111,111 ( 16,666,667 pre-consolidation) restricted shares of common stock pursuant to the Transaction Fee Agreement in relation to the acquisition of the Handeni Properties. The fair value of the 888,889 ( 133,333,333 pre-consolidation) shares of the Company’s common stock issued to IPP Gold pursuant to the Acquisition Agreement and the 111,111 ( 16,666,667 pre-consolidation) shares of the Company’s common stock issued pursuant to the Transaction Fee Agreement totaled $60,000,000. On November 30, 2010, the capitalized acquisition costs of the Handeni Properties were tested for impairment by the Company’s management as required by ASC 360. Management determined that no positive cash flows from the Handeni Properties could be identified or supported and a full impairment loss was recognized in expenses for the $60,000,000 acquisition cost. Under Tanzanian law, 50% of the area of PLs need to be relinquished following a period of three years after allocation of the PLs to the Company (1998 Mining Act applicable to the Companies’ PLs). The Company has received four renewal PLs of the renewal areas under PL6742/2010, PL6744/2010, PL6743/2010 and PL6779/2010 effective on October 5, 2013, September 13, 2013, October 13, 2013 and September 13, 2013, respectively. These four PLs namely PL6742/2010 (4/10/2016), PL6743/2010 (12/10/2016), PL6744/2010 (12/09/2016) and PL6779/2010 (12/09/2016) are valid with their current sizes to dates indicated in brackets. Following these dates each of the PLs sizes need to be reduced by 50% according to Tanzanian mining law. HNDI is currently delineating the new PL outlines, to comply with a 50% reduction in size, in collaboration with the Ministry of Energy and Minerals, a process that should be finished during the month of October 2016. The total area occupied by the renewal licenses is approximately 359.80 km 2 In addition to the renewal areas, the Company had also applied for the remainder of the license areas and has received four additional PLs under PL9853/2014, PL10000/2014, PL10262/2014 and PL10409/2014 effective on July 2, 2014, July 22, 2014, September 25, 2014 and December 2, 2014, respectively. These four PLs are valid for four years and cover areas of 63.23 km 2 2 2 b) Primary Mining Licenses (“PMLs”) On August 5, 2011, the Company entered a Mineral Property Acquisition Agreement (the “2011 Acquisition Agreement”) with Handeni Resources Limited (“Handeni Resources”), a limited liability company registered under the laws of Tanzania. The Chairman of the Board of Directors of the Company has an existing ownership and/or beneficial interest(s) in Handeni Resources. Pursuant to the 2011 Acquisition Agreement, the Company had an exclusive option to acquire from Handeni Resources a 100% interest in mineral licenses covering an area of approximately 2.67 square kilometers to the east of Magambazi Hill, which is adjacent to the area covered by the Company’s four existing PLs in the Handeni District. On November 30, 2011, the Company completed the 2011 Acquisition Agreement and issued 100,000 ( 15,000,000 pre-consolidation) restricted common shares to Handeni Resources as payment. As at November 30, 2011, the fair market price of the Company’s common stock was $0.11 per share; accordingly, the Company recorded a total fair market value of $1,650,000 as the mineral licenses acquisition cost. To comply with the laws and regulations of the Republic of Tanzania whereby foreign companies may not own PMLs, on July 19, 2012, the Company entered into an Addendum agreement to the 2011 Acquisition Agreement whereby Handeni Resources, on behalf of the Company, administers the 32 PMLs until such time as a mining license on the 32 PMLs ( 2.67 km 2 As at May 31, 2016, the Company had recognized an impairment loss of $235,000 with respect to the carrying value of its mineral licenses as a result of management’s intention to let four of the 32 PMLs pertaining to the Handeni Properties lapse. This impairment loss represents the write-off of the original acquisition cost relating to these four PMLs. As the intention to let these four PMLs lapse was considered an indicator of impairment, management performed a recoverability test for the remaining 28 PMLs and noted that their carrying value did not exceed their estimated fair value, thereby resulting in no additional impairment loss. During the three months ended August 31, 2016, the Company paid $1,800 (the three months ended August 31, 2015: $1,223) in annual rental and licenses renewal fees for PLs. Such license related fees have been recorded as exploration expenses on the consolidated statement of operations and comprehensive loss.

Equipment

Equipment	3 Months Ended
	Aug. 31, 2016
Equipment [Text Block]	7. Equipment August 31, 2016 May 31, 2016 Accumulated Net Book Net Book Cost Depreciation Value Value $ $ $ $ Automobile vehicles 139,169 139,169 - - Camp and equipment 197,011 197,011 - - Office furniture and equipment 100,222 99,971 251 358 Software 7,930 7,930 - - 444,332 444,081 251 358 During the three months ended August 31, 2016, the Company sold certain of its fully amortized equipment and recognized a gain on disposal of $35,000 (the year ended May 31, 2016: $10,653) in the consolidated statement of operations and comprehensive loss.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Aug. 31, 2016
Related Party Transactions [Text Block]	8. Related Party Transactions a) The Company has entered into the following facility agreements with related parties: i) On December 7, 2012, and as amended on September 4, 2013, June 18, 2014, March 20, 2015 and August 30, 2016, the Company entered into a facility agreement with IPP Ltd., a private company controlled by the Chairman of the Company. The funding is in the form of an interest-free unsecured loan to the Company of up to $720,000 due December 31, 2018. As of August 31, 2016 and May 31, 2016, IPP Ltd. has fully advanced $720,000 to the Company pursuant to this facility agreement. ii) On October 9, 2013, and as amended on June 18, 2014, March 20, 2015 and August 30, 2016, the Company entered into a facility agreement with Consultancy & Finance Company Associates Ltd. (“C&F”), a private company controlled by the Chairman of the Company. The funding is in the form of an interest-free unsecured loan to the Company of up to $405,000. During the current period the due date has been extended from May 31, 2017 to December 31, 2018 without any interest or penalties. As of August 31, 2016 and May 31, 2016, C&F has fully advanced $405,000 to the Company pursuant to this facility agreement. iii) On November 20, 2014, and as amended on August 30, 2016, the Company entered into a facility agreement with C&F. The funding is in the form of an interest-free unsecured loan to the Company of up to $500,000. During the current period, the due date has been extended from May 31, 2017 to December 31, 2018 without any interest or penalties. As of August 31, 2016 and May 31, 2016, C&F has fully advanced $500,000 to the Company pursuant to this facility agreement. iv) On January 16, 2016, the Company entered into an additional facility agreement with C&F. The funding is in the form of an interest-free unsecured loan to the Company of up to $360,000. During the current period the due date has been extended from May 31, 2017 to December 31, 2018 without any interest or penalties. A maximum amount of $30,000 may be drawn by the Company per calendar month. As of August 31, 2016 and May 31, 2016, C&F has advanced $200,000 and $90,000 respectively to the Company pursuant to this facility agreement. For the three months ended August 31, 2016, $53,839 of deemed interest was calculated at an annual interest rate of 12% (three months ended August 31, 2015: $36,007 calculated at an annual interest rate of 12%). Such deemed interest approximates the fair market value of the borrowings, and was recorded as interest expense and donated capital. b) The Company’s President and Chief Executive Officer (the “CEO”) has incurred $Nil of administration and professional services fees during the three months ended August 31, 2016 and 2015. As at August 31, 2016 and May 31, 2016, accounts payable included $306,000 of unpaid CEO fees. During the three months ended August 31, 2016, the Company paid $26,400 (the three months ended August 31, 2015: $36,000) representing 60% of annual rental expenses associated with renting the CEO’s family house in Tanzania, pursuant to the underlying Executive Services Agreement. In addition, during the three months ended August 31, 2016 and 2015, the Company incurred geological service fees of $9,000 to a private company controlled by a person who is related to the CEO. This amount is included in exploration expenses. As at August 31, 2016, accounts payable included $6,000 (May 31, 2016, $Nil) of unpaid fees. c) During the three months ended August 31, 2016, the Company incurred administration and consulting services fees of $17,344 (the three months ended August 31, 2015: $17,737) to a private company controlled by the Company’s Chief Financial Officer (the “CFO”). The Company also incurred salary of $10,406 (the three months ended August 31, 2015: $10,561) to the Company’s CFO. These amounts are included in general and administrative expense. d) During the three months ended August 31, 2016 and 2015, the Company incurred $Nil of directors’ fees. As at August 31, 2016 and May 31, 2016, accounts payable included $145,000 of unpaid independent directors’ fees.

Common Stock and Additional Pai

Common Stock and Additional Paid-in Capital	3 Months Ended
	Aug. 31, 2016
Common Stock and Additional Paid-in Capital [Text Block]	9. Common Stock and Additional Paid-in Capital The authorized common stock of the Company consists of 500,000,000 shares, with $0.001 par value. On June 8, 2016, the Company effected a reverse stock split (the “Reverse Split”) of its issued and outstanding shares of common stock, in which one (1) new share was exchanged for one-hundred-fifty (150) old shares (1:150), as set for in a Certificate of Amendment to the Company’s Articles of Incorporation effected and filed on May 24, 2016 with the Nevada Secretary of State. As a result of the Reverse Split, the Company’s issued and outstanding shares of common stock have decreased from 321,416,653 shares of common stock to 2,142,778 shares of common stock. The Company gave retroactive effect in the consolidated financial statements for the Reverse Split at May 31, 2016. During the three months ended August 31, 2016, the Company had no changes in its common stock and additional paid-in capital.

Stock Options

Stock Options	3 Months Ended
	Aug. 31, 2016
Stock Options [Text Block]	10. Stock Options The Company adopted a Stock Option Plan, dated November 29, 2010 (the “November 2010 Stock Incentive Plan”), under which the Company is authorized to grant stock options to acquire up to a total of 266,667 ( 40,000,000 pre-consolidation) shares of common shares. The stock options outstanding are exercisable for cash or on a cashless exercise basis using a prorated formula whereby the number of shares issuable is equal to (a) the average closing price for the five days prior to exercise date (“ACP”) in excess of the exercise price, divided by (b) the exercise price multiplied by (c) the number of options exercised. During the three months ended August 31, 2016 and 2015, there were no stock options granted or exercised. As at August 31, 2016 and May 31, 2016, there were no intrinsic values attributed to outstanding options, all stock options were fully vested, and the Company had 71,333 ( 10,700,000 pre-consolidation) shares of common stock available to be issued under the November 2010 Stock Incentive Plan. The following table summarizes the continuity of the Company’s stock options: Weighted Weighted Average Aggregate Number of Average Remaining Intrinsic Options Exercise Price Contractual Terms Value # $ (years) $ Outstanding, May 31, 2015 188,667 35.10 5.56 - Outstanding, May 31, 2016 188,667 35.10 4.56 - Outstanding and exercisable, August 31, 2016 188,667 35.10 4.31 -

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Aug. 31, 2016
Fair Value Measurements [Text Block]	11. Fair Value Measurements ASC 820, Fair Value Measurements and Disclosures Level 1 Level 2 Level 3 Pursuant to ASC 820, the fair value of cash and restricted cash equivalent are determined based on Level 1 inputs, which consist of quoted prices in active markets for identical assets. As at August 31, 2016 and May 31, 2016, there were no Level 2 and Level 3 inputs and no liabilities measured at fair value on a recurring basis presented on the Company’s consolidated balance sheets. Management believes that the recorded values of all of the Company’s other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. Assets measured at fair value on a recurring basis were presented on the Company’s consolidated balance sheets as of August 31, 2016 and May 31, 2016, as follows: Fair Value Measurements Using Quoted Prices in Active Balance as of Quoted Prices in Active Balance as of Markets For Identical August 31, Markets For Identical May 31, Instruments (Level 1 ) 2016 Instruments (Level 1 ) 2016 Assets: Cash $ 79,530 $ 79,530 $ 52,373 $ 52,373 Restricted cash equivalent 13,152 13,152 13,158 13,158 Total assets measured at fair value $ 92,682 $ 92,682 $ 65,531 $ 65,531

Segment Disclosures

Segment Disclosures	3 Months Ended
	Aug. 31, 2016
Segment Disclosures [Text Block]	12. Segment Disclosures The Company operates in one reportable segment, being the acquisition and exploration of mineral properties. Segmented information has been compiled based on the geographic regions that the Company and its subsidiary registered and performed exploration and administration activities. Assets by geographical segment are as follows: Canada Tanzania, Africa Total Current assets $ 39,716 $ 69,490 $ 109,206 Restricted cash equivalent 13,152 - 13,152 Mineral licenses - 1,415,000 1,415,000 Equipment, net - 251 251 Total assets, at August 31, 2016 $ 52,868 $ 1,484,741 $ 1,537,609 Canada Tanzania, Africa Total Current assets $ 42,193 $ 26,263 $ 68,456 Restricted cash equivalent 13,158 - 13,158 Mineral licenses - 1,415,000 1,415,000 Equipment, net - 358 358 Total assets, at May 31, 2016 $ 55,351 $ 1,441,621 $ 1,496,972

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Aug. 31, 2016
Basis of Presentation [Policy Text Block]	a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its subsidiaries described as follows. In June 2011, the Company incorporated in Tanzania a wholly-owned subsidiary, HG Limited (formerly DLM Tanzania Limited), which undertakes mineral property exploration activities in Tanzania. The Company also has a wholly-owned non-operating Tanzanian subsidiary (Douglas Lake Tanzania Limited). All significant intercompany transactions and balances have been eliminated. The Company’s fiscal year-end is May 31.
Interim Consolidated Financial Statements [Policy Text Block]	b) Interim Consolidated Financial Statements The interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended May 31, 2016, included in the Company’s Annual Report on Form 10-K filed on August 19, 2016 with the SEC. The interim financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at August 31, 2016, and the results of its operations and cash flows for the interim period ended August 31, 2016. The results of operations for the three months ended August 31, 2016 are not necessarily indicative of the results to be expected for future quarters or the full year.
Use of Estimates [Policy Text Block]	c) Use of Estimates The preparation of consolidated financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability and useful life of long-lived assets, mineral prospecting licenses, stock-based compensation, deferred income tax asset valuation allowances and contingent liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Basic and Diluted Net Income (Loss) Per Share [Policy Text Block]	d) Basic and Diluted Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share The Company retroactively adjusted the number of common shares outstanding in accordance with ASC 260-10-55-12, Earnings per Share – Implementation Guidance and Illustrations.
Comprehensive Income (Loss) [Policy Text Block]	e) Comprehensive Income (Loss) ASC 220, Comprehensive Income
Cash and Cash Equivalents [Policy Text Block]	f) Cash and Cash Equivalents Cash and cash equivalents are carried at fair value and they comprise cash on hand, deposits held with banks and other highly liquid investments. Highly liquid investments are readily convertible to cash and generally have maturities of three months or less from the time acquired. The Company places its cash and cash equivalents with high quality financial institutions which the Company believes limits credit risk.
Equipment [Policy Text Block]	g) Equipment Property and equipment consists of office equipment, automobiles and computer software recorded at cost and depreciated on a straight- line basis as follows: Automobile equipment 3 years Camp and equipment 3 years Office furniture and equipment 3 years Software 1 year
Mineral Property Costs [Policy Text Block]	h) Mineral Property Costs The Company has been in the exploration stage since its inception on January 5, 2004 and has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of mining properties. Mineral property exploration costs are expensed as incurred. Mineral prospecting licenses and mineral property acquisition costs are initially capitalized in accordance with ASC 805-20-55-37, Whether Mineral Rights are Tangible or Intangible Assets Accounting for Impairment or Disposal of Long-Lived Assets, When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs then incurred to develop such property, are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserve. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to operations.
Long-Lived Assets [Policy Text Block]	i) Long-Lived Assets In accordance with ASC 360 , Property, Plant and Equipment Recoverability is assessed based on the carrying amount of the asset and its fair value, which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, specific third-party appraisal in certain instances, and evaluation of the project characteristics and level of advancement. If the Company is unable to estimate the sum of the undiscounted future net cash flows, it will adopt a market approach to estimate fair value by using a combination of observed market value metrics based on comparable transactions. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
Asset Retirement Obligations [Policy Text Block]	j) Asset Retirement Obligations The Company accounts for asset retirement obligations in accordance with the provisions of ASC 440, Asset Retirement and Environmental Obligations,
Financial Instruments [Policy Text Block]	k) Financial Instruments ASC 825, Financial Instruments, The Company’s operations are in Canada and Africa, which results in exposure to market risks from changes in foreign currency rates. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk.
Income Taxes [Policy Text Block]	l) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes.
Foreign Currency Translation [Policy Text Block]	m) Foreign Currency Translation The functional and reporting currency of the Company is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated to United States dollars in accordance with ASC 830, Foreign Currency Translation Matters Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. To the extent that the Company incurs transactions that are not denominated in its functional currency, they are undertaken in Canadian dollars (“Cdn$”) and Tanzanian shillings. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
Stock-based Compensation [Policy Text Block]	n) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation, Equity Based Payments to Non-Employees ASC 718 requires companies to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option-pricing model as its method of determining fair value. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviours. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations and comprehensive loss over the requisite service period. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
Reclassification [Policy Text Block]	o) Reclassification Certain reclassifications have been made to the prior periods’ consolidated financial statements to conform to the current period’s presentation.
Recently Issued Accounting Pronouncements [Policy Text Block]	p) Recently Issued Accounting Pronouncements The Company has adopted all new accounting pronouncements that are mandatorily effective and none have a material impact on its consolidated financial statements. New accounting pronouncements effective June 1, 2016 The Company does not believe that there are any new accounting pronouncements that have been issued that are expected to have a material impact on its financial position or results of operations.

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Aug. 31, 2016
Schedule of Property, Plant and Equipment Estimated Useful Lives [Table Text Block]	Automobile equipment 3 years Camp and equipment 3 years Office furniture and equipment 3 years Software 1 year

Amounts Receivable (Tables)

Amounts Receivable (Tables)	3 Months Ended
	Aug. 31, 2016
Schedule of Amounts Receivable [Table Text Block]	August 31, 2016 May 31, 2016 $ $ Recoverable goods and services / harmonized sales tax 19,331 14,058 Other receivable - 84 19,331 14,142

Prepaid Expenses and Deposits (

Prepaid Expenses and Deposits (Tables)	3 Months Ended
	Aug. 31, 2016
Schedule of Prepaid Expenses and Deposits [Table Text Block]	August 31, 2016 May 31, 2016 $ $ General and administrative 10,292 1,888 Rent 53 53 10,345 1,941

Equipment (Tables)

Equipment (Tables)	3 Months Ended
	Aug. 31, 2016
Schedule of Property, Plant and Equipment [Table Text Block]	August 31, 2016 May 31, 2016 Accumulated Net Book Net Book Cost Depreciation Value Value $ $ $ $ Automobile vehicles 139,169 139,169 - - Camp and equipment 197,011 197,011 - - Office furniture and equipment 100,222 99,971 251 358 Software 7,930 7,930 - - 444,332 444,081 251 358

Stock Options (Tables)

Stock Options (Tables)	3 Months Ended
	Aug. 31, 2016
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted Weighted Average Aggregate Number of Average Remaining Intrinsic Options Exercise Price Contractual Terms Value # $ (years) $ Outstanding, May 31, 2015 188,667 35.10 5.56 - Outstanding, May 31, 2016 188,667 35.10 4.56 - Outstanding and exercisable, August 31, 2016 188,667 35.10 4.31 -

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Aug. 31, 2016
Schedule of Assets at Fair Value [Table Text Block]	Fair Value Measurements Using Quoted Prices in Active Balance as of Quoted Prices in Active Balance as of Markets For Identical August 31, Markets For Identical May 31, Instruments (Level 1 ) 2016 Instruments (Level 1 ) 2016 Assets: Cash $ 79,530 $ 79,530 $ 52,373 $ 52,373 Restricted cash equivalent 13,152 13,152 13,158 13,158 Total assets measured at fair value $ 92,682 $ 92,682 $ 65,531 $ 65,531

Segment Disclosures (Tables)

Segment Disclosures (Tables)	3 Months Ended	12 Months Ended
	Aug. 31, 2016	May 31, 2016
Schedule of Segment Reporting Information [Table Text Block]	Canada Tanzania, Africa Total Current assets $ 39,716 $ 69,490 $ 109,206 Restricted cash equivalent 13,152 - 13,152 Mineral licenses - 1,415,000 1,415,000 Equipment, net - 251 251 Total assets, at August 31, 2016 $ 52,868 $ 1,484,741 $ 1,537,609	Canada Tanzania, Africa Total Current assets $ 42,193 $ 26,263 $ 68,456 Restricted cash equivalent 13,158 - 13,158 Mineral licenses - 1,415,000 1,415,000 Equipment, net - 358 358 Total assets, at May 31, 2016 $ 55,351 $ 1,441,621 $ 1,496,972

Nature of Operations and Goin26

Nature of Operations and Going Concern (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Nature Of Operations And Going Concern 1	$ 427,635
Nature Of Operations And Going Concern 2	$ 118,117,209

Amounts Receivable (Narrative)

Amounts Receivable (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Amounts Receivable 1	$ 29,268
Amounts Receivable 2	63,703,026
Amounts Receivable 3	$ 28,002
Amounts Receivable 4	61,107,912
Amounts Receivable 5	49,061,634
Amounts Receivable 6	49,061,634
Amounts Receivable 7	$ 1,192
Amounts Receivable 8	$ 28,002

Restricted Cash Equivalent (Nar

Restricted Cash Equivalent (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Restricted Cash Equivalent 1	$ 13,152
Restricted Cash Equivalent 2	17,250
Restricted Cash Equivalent 3	13,158
Restricted Cash Equivalent 4	17,250
Restricted Cash Equivalent 5	$ 6

Mineral Properties and Licens29

Mineral Properties and Licenses (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)dkm$ / shares
Mineral Properties And Licenses 1 | km	800
Mineral Properties And Licenses 2	2.50%
Mineral Properties And Licenses 3	1.25%
Mineral Properties And Licenses 4	$ 5,000,000
Mineral Properties And Licenses 5	1.25%
Mineral Properties And Licenses 6	$ 1,000,000
Mineral Properties And Licenses 7	1,000,000
Mineral Properties And Licenses 8	1,000,000
Mineral Properties And Licenses 9	$ 1,500
Mineral Properties And Licenses 10	2.50%
Mineral Properties And Licenses 11	3.00%
Mineral Properties And Licenses 12	888,889
Mineral Properties And Licenses 13	133,333,333
Mineral Properties And Licenses 14 | d	60
Mineral Properties And Licenses 15	12.50%
Mineral Properties And Licenses 16	111,111
Mineral Properties And Licenses 17	16,666,667
Mineral Properties And Licenses 18	888,889
Mineral Properties And Licenses 19	133,333,333
Mineral Properties And Licenses 20	111,111
Mineral Properties And Licenses 21	16,666,667
Mineral Properties And Licenses 22	$ 60,000,000
Mineral Properties And Licenses 23	$ 60,000,000
Mineral Properties And Licenses 24	50.00%
Mineral Properties And Licenses 27	50.00%
Mineral Properties And Licenses 28	50.00%
Mineral Properties And Licenses 29 | km	359.8
Mineral Properties And Licenses 31	45.00%
Mineral Properties And Licenses 32 | km	63.23
Mineral Properties And Licenses 33 | km	423.03
Mineral Properties And Licenses 34	53.00%
Mineral Properties And Licenses 35 | km	800
Mineral Properties And Licenses 36	100.00%
Mineral Properties And Licenses 37 | km	2.67
Mineral Properties And Licenses 38	100,000
Mineral Properties And Licenses 39	15,000,000
Mineral Properties And Licenses 40 | $ / shares	$ 0.11
Mineral Properties And Licenses 41	$ 1,650,000
Mineral Properties And Licenses 42	32
Mineral Properties And Licenses 43	32
Mineral Properties And Licenses 44 | km	2.67
Mineral Properties And Licenses 45	$ 235,000
Mineral Properties And Licenses 46	32
Mineral Properties And Licenses 47	28
Mineral Properties And Licenses 48	$ 1,800
Mineral Properties And Licenses 49	$ 1,223

Equipment (Narrative) (Details)

Equipment (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Equipment 1	$ 35,000
Equipment 2	$ 10,653

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Related Party Transactions 1	$ 720,000
Related Party Transactions 2	720,000
Related Party Transactions 3	405,000
Related Party Transactions 4	405,000
Related Party Transactions 5	500,000
Related Party Transactions 6	500,000
Related Party Transactions 7	360,000
Related Party Transactions 8	30,000
Related Party Transactions 9	200,000
Related Party Transactions 10	90,000
Related Party Transactions 11	$ 53,839
Related Party Transactions 12	12.00%
Related Party Transactions 13	$ 36,007
Related Party Transactions 14	12.00%
Related Party Transactions 15	$ 0
Related Party Transactions 16	306,000
Related Party Transactions 17	26,400
Related Party Transactions 18	$ 36,000
Related Party Transactions 19	60.00%
Related Party Transactions 20	$ 9,000
Related Party Transactions 21	6,000
Related Party Transactions 22	0
Related Party Transactions 23	17,344
Related Party Transactions 24	17,737
Related Party Transactions 25	10,406
Related Party Transactions 26	10,561
Related Party Transactions 27	0
Related Party Transactions 28	$ 145,000

Common Stock and Additional P32

Common Stock and Additional Paid-in Capital (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016USD ($)shares
Common Stock And Additional Paid-in Capital 1	500,000,000
Common Stock And Additional Paid-in Capital 2 | $	$ 0.001
Common Stock And Additional Paid-in Capital 3	321,416,653
Common Stock And Additional Paid-in Capital 4	2,142,778

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details)	3 Months Ended
	Aug. 31, 2016
Stock Options 1	266,667
Stock Options 2	40,000,000
Stock Options 3	71,333
Stock Options 4	10,700,000

Schedule of Amounts Receivable

Schedule of Amounts Receivable (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Amounts Receivable Schedule Of Amounts Receivable 1	$ 19,331
Amounts Receivable Schedule Of Amounts Receivable 2	14,058
Amounts Receivable Schedule Of Amounts Receivable 3	0
Amounts Receivable Schedule Of Amounts Receivable 4	84
Amounts Receivable Schedule Of Amounts Receivable 5	19,331
Amounts Receivable Schedule Of Amounts Receivable 6	$ 14,142

Schedule of Prepaid Expenses an

Schedule of Prepaid Expenses and Deposits (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Prepaid Expenses And Deposits Schedule Of Prepaid Expenses And Deposits 1	$ 10,292
Prepaid Expenses And Deposits Schedule Of Prepaid Expenses And Deposits 2	1,888
Prepaid Expenses And Deposits Schedule Of Prepaid Expenses And Deposits 3	53
Prepaid Expenses And Deposits Schedule Of Prepaid Expenses And Deposits 4	53
Prepaid Expenses And Deposits Schedule Of Prepaid Expenses And Deposits 5	10,345
Prepaid Expenses And Deposits Schedule Of Prepaid Expenses And Deposits 6	$ 1,941

Schedule of Property, Plant and

Schedule of Property, Plant and Equipment (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Equipment Schedule Of Property, Plant And Equipment 1	$ 139,169
Equipment Schedule Of Property, Plant And Equipment 2	139,169
Equipment Schedule Of Property, Plant And Equipment 3	0
Equipment Schedule Of Property, Plant And Equipment 4	0
Equipment Schedule Of Property, Plant And Equipment 5	197,011
Equipment Schedule Of Property, Plant And Equipment 6	197,011
Equipment Schedule Of Property, Plant And Equipment 7	0
Equipment Schedule Of Property, Plant And Equipment 8	0
Equipment Schedule Of Property, Plant And Equipment 9	100,222
Equipment Schedule Of Property, Plant And Equipment 10	99,971
Equipment Schedule Of Property, Plant And Equipment 11	251
Equipment Schedule Of Property, Plant And Equipment 12	358
Equipment Schedule Of Property, Plant And Equipment 13	7,930
Equipment Schedule Of Property, Plant And Equipment 14	7,930
Equipment Schedule Of Property, Plant And Equipment 15	0
Equipment Schedule Of Property, Plant And Equipment 16	0
Equipment Schedule Of Property, Plant And Equipment 17	444,332
Equipment Schedule Of Property, Plant And Equipment 18	444,081
Equipment Schedule Of Property, Plant And Equipment 19	251
Equipment Schedule Of Property, Plant And Equipment 20	$ 358

Schedule of Share-based Compens

Schedule of Share-based Compensation, Stock Options, Activity (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 1	$ 188,667
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 2	35.10
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 3	5.56
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 4	$ 0
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 5	$ 188,667
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 6	35.10
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 7	4.56
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 8	$ 0
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 9	$ 188,667
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 10	35.10
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 11	4.31
Stock Options Schedule Of Share-based Compensation, Stock Options, Activity 12	$ 0

Schedule of Assets at Fair Valu

Schedule of Assets at Fair Value (Details)	3 Months Ended
	Aug. 31, 2016USD ($)
Fair Value Measurements Schedule Of Assets At Fair Value 1	$ 79,530
Fair Value Measurements Schedule Of Assets At Fair Value 2	79,530
Fair Value Measurements Schedule Of Assets At Fair Value 3	52,373
Fair Value Measurements Schedule Of Assets At Fair Value 4	52,373
Fair Value Measurements Schedule Of Assets At Fair Value 5	13,152
Fair Value Measurements Schedule Of Assets At Fair Value 6	13,152
Fair Value Measurements Schedule Of Assets At Fair Value 7	13,158
Fair Value Measurements Schedule Of Assets At Fair Value 8	13,158
Fair Value Measurements Schedule Of Assets At Fair Value 9	92,682
Fair Value Measurements Schedule Of Assets At Fair Value 10	92,682
Fair Value Measurements Schedule Of Assets At Fair Value 11	65,531
Fair Value Measurements Schedule Of Assets At Fair Value 12	$ 65,531

Schedule of Segment Reporting I

Schedule of Segment Reporting Information (Details) - USD ($)	3 Months Ended	12 Months Ended
	Aug. 31, 2016	May 31, 2016
Segment Disclosures Schedule Of Segment Reporting Information 1	$ 39,716
Segment Disclosures Schedule Of Segment Reporting Information 2	69,490
Segment Disclosures Schedule Of Segment Reporting Information 3	109,206
Segment Disclosures Schedule Of Segment Reporting Information 4	13,152
Segment Disclosures Schedule Of Segment Reporting Information 5	0
Segment Disclosures Schedule Of Segment Reporting Information 6	13,152
Segment Disclosures Schedule Of Segment Reporting Information 7	0
Segment Disclosures Schedule Of Segment Reporting Information 8	1,415,000
Segment Disclosures Schedule Of Segment Reporting Information 9	1,415,000
Segment Disclosures Schedule Of Segment Reporting Information 10	0
Segment Disclosures Schedule Of Segment Reporting Information 11	251
Segment Disclosures Schedule Of Segment Reporting Information 12	251
Segment Disclosures Schedule Of Segment Reporting Information 13	52,868
Segment Disclosures Schedule Of Segment Reporting Information 14	1,484,741
Segment Disclosures Schedule Of Segment Reporting Information 15	$ 1,537,609
Segment Disclosures Schedule Of Segment Reporting Information 1		$ 42,193
Segment Disclosures Schedule Of Segment Reporting Information 2		26,263
Segment Disclosures Schedule Of Segment Reporting Information 3		68,456
Segment Disclosures Schedule Of Segment Reporting Information 4		13,158
Segment Disclosures Schedule Of Segment Reporting Information 5		0
Segment Disclosures Schedule Of Segment Reporting Information 6		13,158
Segment Disclosures Schedule Of Segment Reporting Information 7		0
Segment Disclosures Schedule Of Segment Reporting Information 8		1,415,000
Segment Disclosures Schedule Of Segment Reporting Information 9		1,415,000
Segment Disclosures Schedule Of Segment Reporting Information 10		0
Segment Disclosures Schedule Of Segment Reporting Information 11		358
Segment Disclosures Schedule Of Segment Reporting Information 12		358
Segment Disclosures Schedule Of Segment Reporting Information 13		55,351
Segment Disclosures Schedule Of Segment Reporting Information 14		1,441,621
Segment Disclosures Schedule Of Segment Reporting Information 15		$ 1,496,972