Madison (MDEX) 10-K 1 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 30, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Madison Technologies Inc.
Entity Central Index Key	0001318268
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 1,058,056
Entity Common Stock, Shares Outstanding		16,757,565
Trading Symbol	MDEX
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 2,543	$ 3,281
Prepaid expenses	3,000
Total Current Assets	5,543	3,281
Intangible asset, at amortized cost License agreement (Note 5)		17,760
Total Assets	5,543	21,041
CURRENT LIABILITIES
Accounts payable and accrued liabilities	48,169	45,394
License fee payable (Note 3)	33,500	33,500
Demand notes and accrued interest payable (Note 4)	126,498	123,094
Convertible notes payable (Note 5)	163,000	196,000
Related party convertible note payable (Notes 5 & 6)	490
Related party advance (Note 6)		261
Total liabilities	371,657	398,249
STOCKHOLDERS' DEFICIT
Common Stock (Note 7) Par Value: $0.001 Authorized 500,000,000 shares Issued and outstanding: 16,757,565 shares (Dec 31, 2017 - 12,257,565 shares)	16,757	12,257
Additional Paid in Capital	119,145	88,645
Shares subscribed (Note 7)	30,000
Accumulated deficit	(532,016)	(478,110)
Total stockholders' deficit	(366,114)	(377,208)
Total liabilities and stockholders' deficit	$ 5,543	$ 21,041

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	16,757,565	12,257,565
Common stock, shares outstanding	16,757,565	12,257,565

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenues
Sales	$ 4,426	$ 6,675
Cost of sales	2,527	4,511
Gross Margin	1,899	2,164
Operating expenses
Amortization	17,760	25,000
General and administrative	31,910	24,277
Total operating expenses	49,670	49,277
Loss before other item	(47,771)	(47,113)
Other item - interest	(6,135)	(6,160)
Net loss and comprehensive loss	$ (53,906)	$ (53,273)
Net loss per share -Basic and diluted	$ (0.003)	$ (0.005)
Average number of shares of common stock outstanding	16,449,346	11,747,053

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Shares Subscribed [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2016	$ 11,302	$ 44,600		$ (424,837)	$ (368,935)
Balance, shares at Dec. 31, 2016	11,302,009
Debt converted to shares, value - Converted at 0.05 per share	$ 400	19,600			20,000
Debt converted to shares, shares - Converted at 0.05 per share	400,000
Debt converted to shares, value - Converted at 0.045 per share	$ 555	24,445			25,000
Debt converted to shares, shares - Converted at 0.045 per share	555,556
Net loss				(53,273)	(53,273)
Balance at Dec. 31, 2017	$ 12,257	88,645		(478,110)	(377,208)
Balance, shares at Dec. 31, 2017	12,257,565
Debt converted to shares, value - Converted at 0.01 per share	$ 2,500	22,500			25,000
Debt converted to shares, shares - Converted at 0.01 per share	2,500,000
Debt converted to shares, value - Converted at $0.005 per share	$ 2,000	8,000			10,000
Debt converted to shares, shares - Converted at $0.005 per share	2,000,000
Shares subscribed at $0.10 per share			30,000		30,000
Net loss				(53,906)	(53,906)
Balance at Dec. 31, 2018	$ 16,757	$ 119,145	$ 30,000	$ (532,016)	$ (366,114)
Balance, shares at Dec. 31, 2018	16,757,565

Statements of Stockholders' D_2

Statements of Stockholders' Deficit (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Shares subscribed price per share	$ 0.10
Convertible Debt One [Member]
Debt conversion price per share	0.01	$ 0.05
Convertible Debt Two [Member]
Debt conversion price per share	$ 0.005	$ 0.045

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash Flows from operating activities:
Net loss for the year - as restated (Note 10)	$ (53,906)	$ (53,273)
Adjustments to reconcile net loss to cash used in operating activities:
Amortization of license	17,760	25,000
Accrued interest on notes payable	6,135	6,160
Foreign exchange on notes payable	(2,731)	2,252
Changes in assets and liabilities:
Accounts payable and accruals	2,775	8,883
Prepaid expenses	(3,000)
Net cash used in operating activities	(32,967)	(10,978)
Cash Flows from financing activities:
Proceeds from convertible notes issued	2,000
Advances from related party	229
Shares subscribed but not issued	30,000
Net cash provided by financing activities	32,290
Net decrease in cash	(738)	(10,978)
Cash, beginning of year	3,281	14,259
Cash, end of year	2,543	3,281
SUPPLEMENTAL DISCLOSURE
Interest paid
Taxes paid
Convertible note issued for related party advance	$ 490

Nature and Continuance of Opera

Nature and Continuance of Operations	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	Note 1 Nature and Continuance of Operations The Company was incorporated on June 15, 1998 in the State of Nevada, USA and the Company’s common shares are publicly traded on the OTC Bulletin Board. On January 21, 2015, a majority of the Company’s stockholders approved a consolidation of the issued and outstanding shares of common stock, on a 10 for 1 basis, thereby decreasing the issued and outstanding share capital from 113,020,000 to 11,302,000. These financial statements give retroactive effect to this change. Effective December 31, 2016, the Company dissolved its wholly owned subsidiary, Scout Resources Inc. (“Scout”) and assumed all the debt that Scout owed. Up until fiscal 2014, the Company was in the business of mineral exploration. On May 28, 2014, the Company formalized an agreement whereby it purchased assets associated with a smokeless cannabis delivery system. The Company planned to develop this system for commercial purposes. On December 14, 2014, the smokeless cannabis delivery agreement was terminated. On September 16, 2016, the Company entered into an exclusive distribution product license agreement with Tuffy Packs, LLC to distribute products into the United Kingdom and 43 other essentially European countries. The Company is selling ballistic panels which are personal body armors, that conforms to the National Institute of Justice (NIJ) Level IIIA threat requirements. The Company’s plan of operations and sales strategy include online and social media marketing, as well as attending various tradeshows and conferences. As the Company failed to make specified payments as required, the agreement was amended to a non-exclusive basis. On March 11, 2015, the Company changed its name from Madison Explorations, Inc. to Madison Technologies Inc. and effected the stock consolidation. These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next twelve months. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. At December 31, 2018, the Company had not yet achieved profitable operations, has accumulated losses of $532,016 since its inception and expects to incur further losses in the development of its business, all of which casts substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company will be able to obtain additional funds by equity financing and/or related party advances. That said, there is no assurance of additional funding being available.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 Summary of Significant Accounting Policies a) Year end The Company has elected a December 31st fiscal year end. b) Cash and cash equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at December 31, 2018, the Company did not have any cash equivalents in 2018. (2017 – $nil). c) Revenue Recognition The Company recognizes revenue when a contract is in place, goods or services are delivered to the purchaser and collectability is reasonably assured. d) Stock-Based Compensation The Company follows the guideline under FASB ASC Topic 718 “ Compensation-Stock Compensation e) Basic and Diluted Net Income (Loss) per Share The Company reports basic loss per share in accordance FASB ASC Topic 260, “ Earnings per share f) Comprehensive Income In accordance with FASB ASC Topic 220 “ Comprehensive Income g) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results may ultimately differ from the estimates. Management believes such estimates to be reasonable. h) Fair Value Measurements The Company follows FASB ASC Topic 820, “ Fair Value Measurements and Disclosures” Financial Instruments”, i) Financial Instruments and correction of error in previously issued financial statements Fair Value The Company’s financial instruments consisting of cash, account payable and accrued liabilities, notes payable and accrued interest and related party advances are carried at face which approximates fair value because of their short-term nature. During the year ended 2017, the Company changed the accounting policy by which it accounts for its convertible debt. Previously, the Company based its policy on the fact that the promissory notes have been issued without an interest component and, assuming the reason for investing is the pursuit of profit, the total value of these instruments had been allocated to the equity component as this is the only logical reason for investment. Promissory note issuances were included in additional paid-in capital and were amortized and charged to interest on an effective interest rate basis. During the year, the Company corrected this policy and adopted FASB ASC Topic 470, “ Debt with Conversions and Other Options, Risks: Financial instruments that potentially subject the Company to credit risk consist principally of cash. Management does not believe the Company is exposed to significant credit risk. Management, as well, does not believe the Company is exposed to significant interest rate risks during the period resented in these financial statements. The accompanying financial statements do not include any adjustments that might result from the eventual outcome of the risks and uncertainties described above. j) Income Taxes The Company accounts for income taxes under an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. In estimating future tax consequences, all expected future events other than enactment of changes in the tax laws or rates are considered. Due to the uncertainty regarding the Company’s future profitability, the future tax benefits of its losses have been fully reserved. k) Impairment of Long-Lived Assets Impairment losses on long-lived assets, such as mining claims, are recognized when events or changes in circumstances indicate that the undiscounted cash flows estimated to be generated by such assets are less than their carrying value and, accordingly, all or a portion of such carrying value may not be recoverable. Impairment losses are then measured by comparing the fair value of assets to their carrying amounts. l) Foreign Currency Translation and Transactions The Company’s functional currency is US dollars. Foreign currency balances are translated into US dollars as follows: Monetary assets and liabilities are translated at the period-end exchange rate. Non-monetary assets are translated at the rate of exchange in effect at their acquisition, unless such assets are carried at market or nominal value, in which case they are translated at the period-end exchange rate. Revenue and expense items are translated at the average exchange rate for the period. Foreign exchange gains and losses in the period are included in operations. The functional currency of the now dissolved wholly owned subsidiary was Canadian dollars. The assets and liabilities arising from these operations were translated at current exchange rates and related revenues and expenses at the exchange rates in effect at the time the revenue or expense was incurred. Resulting translation adjustments, if material, were accumulated as a separate component of accumulated other comprehensive income in the statement of stockholders’ deficit. m) Intangible Assets Intangible assets are non-monetary identifiable assets, controlled by the Company that will produce future economic benefits, based on reasonable and supportable assumptions about conditions that will exist over the life of the asset. An intangible asset that does not meet these attributes will be recognized as an expense when it is incurred. Intangible assets that do, are capitalized and initially measured at cost. Those with a determinable life will be amortized on a systematic basis over their future economic life. Those with an indefinite useful life shall not be amortized until its useful life is determined to be longer indefinite. An intangible assets subject to amortization shall be periodically reviewed for impairment. A recoverability test will be performed and, if applicable, unscheduled amortization is considered. A license agreement has been capitalized and recorded at cost. It has been amortized over the life of the contract, which is two years. n) Recent Accounting Pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued would, if adopted, have a material effect on the accompanying financial statements.

License Agreement

License Agreement	12 Months Ended
	Dec. 31, 2018
License Agreement
License Agreement	Note 3 License Agreement The Company entered into an exclusive product license agreement on September 16, 2016 with Tuffy Packs, LLC, a Texas corporation, to sell Ballistic Panels in certain countries, essentially in Europe. The license is for a period of two years unless terminated and may be renewed for successive terms of two years each. The payment terms for the license is as follows: 1. $10,000 payable within seven days after the effective date; 2. An additional $15,000 payable within 30 days after the effective date; and 3. A final payment of $25,000 payable within 90 days of the effective date. At December 31, 2018, the Company had paid $16,500 to the Licensor, leaving an unpaid balance of $33,500. To date, the Company has recorded a total license amortization of $50,000. As a result of the failure to make payments as required under the agreement, the Company was informed on March 20, 2017, that going forward, the agreement would be on a non-exclusive basis.

Demand Notes and Accrued Intere

Demand Notes and Accrued Interest Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Demand Notes and Accrued Interest Payable	Note 4 Demand Notes and Accrued Interest Payable The Company has three notes payable. Each note is unsecured and payable on demand. December 31, 2018 December 31, 2017 Note payable bearing interest at 8% $ 25,000 $ 25,000 Accrued interest there on 27,797 25,797 52,797 50,797 Note payable bearing interest at 5% (Debt is Canadian $30,000) 22,059 23,809 Accrued interest there on 12,960 12,798 35,019 36,607 Note payable bearing at 12% 25,000 25,000 Accrued interest there on 13,682 10,690 38,682 35,690 Total debt and interest payable $ 126,498 $ 123,094 Interest accrued for the year ended December 31, 2018 were as follows: Interest accrued on the note bearing 8% interest was $2,000 (2017 - $2,00). Interest accrued on the note bearing 5% interest was $1,143 (2017 - $1,190). Interest accrued on the note bearing 12% interest was $2,992 (2017 - $2,992).

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 5 Convertible Notes Payable As at December 31, 2018, there are nine convertible notes payable. Two notes were converted into shares during the year ended December 31, 2017 and two notes were converted into shares during the period ended March 31, 2018. All notes are non-interest bearing, unsecured and payable on demand. The remaining notes are convertible into common stock at the discretion of the holder at five different conversion rates: $0.01 debt to 1 common share, $0.005 to 1 common share; $0.15 to 1 common share; $0.05 to 1 common share; and $0.04 to 1 common share. The effect that conversion would have on earnings per share has not been disclosed due to the anti-dilutive effect. A recap of convertible debt outstanding based on conversion rates is as follow: December 31, 2018 December 31, 2017 Convertible at $0.01 debt to 1 common share $ 85,000 $ 110,000 Convertible at $0.005 debt to 1 common share 10,000 20,000 Convertible at $0.015 debt to 1 common share 25,000 25,000 Convertible at $0.05 debt to 1 common share 23,490 21,000 Convertible at $0.04 debt to 1 common share 20,000 20,000 163,490 196,000 Less related party convertible debt at $0.05 debt to 1 common share (Note 6) (490 ) Total convertible debt to third parties $ 163,000 $ 196,000

Related Party Advance

Related Party Advance	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Advance	Note 6 Related Party Advance In 2008, the President advanced the Company $561 repayable without interest or any other terms. The unpaid balance as at October 23, 2018 was $261. The President advanced a further $229 (CAD $300) to cover out of pocket expenditures. On October 23, 2018, the Company entered into a convertible note payable with the President by combining the two advances to the aggregate amount of $490. The note payable is due on demand and may be convertible to common stock of the Company at $0.05 per share. There were no other related party transactions during the period ended December 31, 2018 or the year ended December 31, 2017.

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Common Stock	Note 7 Common Stock On March 2, 2018, the Company completed a private placement of 150,000 shares of common stock at a per share price of $0.10 for gross proceeds of $15,000. As of the date of this report, the shares have not been issued. On February 16, 2018, the Company completed a private placement of 150,000 shares of common stock at a per share price of $0.10 for gross proceeds of $15,000. As of the date of this report, the shares have not been issued. On January 25, 2018, two convertible notes were converted into shares. One note for $25,000 was converted into 2,500,000 shares at $0.01 per share and the other note for $10,000 was converted into 2,000,000 shares at $0.005 per share. On July 14, 2017, two convertible notes were converted into shares. One note for $25,000 was converted into 555,556 shares at $0.045 per share and the other note for $20,000 was converted to 400,000 shares at $0.05 per share. On January 21, 2015, a majority of the Company’s stockholders approved a consolidation of the issued and outstanding shares of common stock, on a 10 for 1 basis, thereby decreasing the issued and outstanding share capital from 113,020,000 to 11,302,009. This was effected on March 11, 2015. This consolidation has been applied retroactively and all references to the number of shares issued reflect this consolidation. On March 30, 2006, the Company entered into a private placement agreement whereby the Company issued 20,000 Regulation-S shares in exchange for $50,000. ($2.50 per share). On June 7, 2004, the Company issued 5,907,000 in consideration of $472 in cash. ($.00008 per share.) On June 14, 2001, the Company approved a forward stock split of 5,000:1. On June 15, 1998, the Company authorized and issued 5,375,000 shares of its common stock in consideration of $430 in cash. ($.00008 per share.) There are no shares subject to warrants or options as of December 31, 2018.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 Income Taxes Income tax recovery differs from that which would be expected from applying the effective tax rates to the net income (loss) as follows: December 31, 2018 December 31, 2017 Net income (loss) for the year – as restated $ (53,906 ) $ (53,273 ) Statutory and effective tax rates 27.0 % 26.0 % Income taxes expenses (recovery) at the effective rate $ (14,555 ) $ (13,851 ) Effect of change in tax rates (3,417 ) Tax benefit not recognized 17,972 13,851 Income tax expense (recovery) and income tax liability (asset) $ - $ - As at December 31, 2018 the tax effect of the temporary timing differences that give rise to significant components of deferred income tax asset are noted below. A valuation allowance has been recorded as management believes it is more likely than not that the deferred income tax asset will not be realized. December 31, 2018 December 31, 2017 Tax loss carried forward $ 395,697 $ 41,791 Deferred tax assets $ 106,838 $ 88,866 valuation allowance (106,838 ) (88,866 ) Deferred taxes recognized $ - $ - The tax losses will expire between 2028 and 2039.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 9 Subsequent events On February 26, 2019 the Company completed a private placement of 400,000 at $0.05 per share for gross proceeds of $20,000. At the date of this report, the shares have not been issued. On March 13, 2019, the Company completed a private placement of 600,000 at $0.05 per share for gross proceeds of $30,000. At the date of this report, the shares have not been issued.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Year End	a) Year end The Company has elected a December 31st fiscal year end.
Cash and Cash Equivalents	b) Cash and cash equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at December 31, 2018, the Company did not have any cash equivalents in 2018. (2017 – $nil).
Revenue Recognition	c) Revenue Recognition The Company recognizes revenue when a contract is in place, goods or services are delivered to the purchaser and collectability is reasonably assured.
Stock-based Compensation	d) Stock-Based Compensation The Company follows the guideline under FASB ASC Topic 718 “ Compensation-Stock Compensation
Basic and Diluted Net Income (loss) Per Share	e) Basic and Diluted Net Income (Loss) per Share The Company reports basic loss per share in accordance FASB ASC Topic 260, “ Earnings per share
Comprehensive Income	f) Comprehensive Income In accordance with FASB ASC Topic 220 “ Comprehensive Income
Use of Estimates	g) Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results may ultimately differ from the estimates. Management believes such estimates to be reasonable.
Fair Value Measurements	h) Fair Value Measurements The Company follows FASB ASC Topic 820, “ Fair Value Measurements and Disclosures” Financial Instruments”,
Financial Instruments and Correction of Error in Previously Issued Financial Statements	i) Financial Instruments and correction of error in previously issued financial statements Fair Value The Company’s financial instruments consisting of cash, account payable and accrued liabilities, notes payable and accrued interest and related party advances are carried at face which approximates fair value because of their short-term nature. During the year ended 2017, the Company changed the accounting policy by which it accounts for its convertible debt. Previously, the Company based its policy on the fact that the promissory notes have been issued without an interest component and, assuming the reason for investing is the pursuit of profit, the total value of these instruments had been allocated to the equity component as this is the only logical reason for investment. Promissory note issuances were included in additional paid-in capital and were amortized and charged to interest on an effective interest rate basis. During the year, the Company corrected this policy and adopted FASB ASC Topic 470, “ Debt with Conversions and Other Options, Risks: Financial instruments that potentially subject the Company to credit risk consist principally of cash. Management does not believe the Company is exposed to significant credit risk. Management, as well, does not believe the Company is exposed to significant interest rate risks during the period resented in these financial statements. The accompanying financial statements do not include any adjustments that might result from the eventual outcome of the risks and uncertainties described above.
Income Taxes	j) Income Taxes The Company accounts for income taxes under an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. In estimating future tax consequences, all expected future events other than enactment of changes in the tax laws or rates are considered. Due to the uncertainty regarding the Company’s future profitability, the future tax benefits of its losses have been fully reserved.
Impairment of Long-lived Assets	k) Impairment of Long-Lived Assets Impairment losses on long-lived assets, such as mining claims, are recognized when events or changes in circumstances indicate that the undiscounted cash flows estimated to be generated by such assets are less than their carrying value and, accordingly, all or a portion of such carrying value may not be recoverable. Impairment losses are then measured by comparing the fair value of assets to their carrying amounts.
Foreign Currency Translation and Transactions	l) Foreign Currency Translation and Transactions The Company’s functional currency is US dollars. Foreign currency balances are translated into US dollars as follows: Monetary assets and liabilities are translated at the period-end exchange rate. Non-monetary assets are translated at the rate of exchange in effect at their acquisition, unless such assets are carried at market or nominal value, in which case they are translated at the period-end exchange rate. Revenue and expense items are translated at the average exchange rate for the period. Foreign exchange gains and losses in the period are included in operations. The functional currency of the now dissolved wholly owned subsidiary was Canadian dollars. The assets and liabilities arising from these operations were translated at current exchange rates and related revenues and expenses at the exchange rates in effect at the time the revenue or expense was incurred. Resulting translation adjustments, if material, were accumulated as a separate component of accumulated other comprehensive income in the statement of stockholders’ deficit.
Intangible Assets	m) Intangible Assets Intangible assets are non-monetary identifiable assets, controlled by the Company that will produce future economic benefits, based on reasonable and supportable assumptions about conditions that will exist over the life of the asset. An intangible asset that does not meet these attributes will be recognized as an expense when it is incurred. Intangible assets that do, are capitalized and initially measured at cost. Those with a determinable life will be amortized on a systematic basis over their future economic life. Those with an indefinite useful life shall not be amortized until its useful life is determined to be longer indefinite. An intangible assets subject to amortization shall be periodically reviewed for impairment. A recoverability test will be performed and, if applicable, unscheduled amortization is considered. A license agreement has been capitalized and recorded at cost. It has been amortized over the life of the contract, which is two years.
Recent Accounting Pronouncements	n) Recent Accounting Pronouncements The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued would, if adopted, have a material effect on the accompanying financial statements.

Demand Notes and Accrued Inte_2

Demand Notes and Accrued Interest Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Notes Payable	The Company has three notes payable. Each note is unsecured and payable on demand. December 31, 2018 December 31, 2017 Note payable bearing interest at 8% $ 25,000 $ 25,000 Accrued interest there on 27,797 25,797 52,797 50,797 Note payable bearing interest at 5% (Debt is Canadian $30,000) 22,059 23,809 Accrued interest there on 12,960 12,798 35,019 36,607 Note payable bearing at 12% 25,000 25,000 Accrued interest there on 13,682 10,690 38,682 35,690 Total debt and interest payable $ 126,498 $ 123,094

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	A recap of convertible debt outstanding based on conversion rates is as follow: December 31, 2018 December 31, 2017 Convertible at $0.01 debt to 1 common share $ 85,000 $ 110,000 Convertible at $0.005 debt to 1 common share 10,000 20,000 Convertible at $0.015 debt to 1 common share 25,000 25,000 Convertible at $0.05 debt to 1 common share 23,490 21,000 Convertible at $0.04 debt to 1 common share 20,000 20,000 163,490 196,000 Less related party convertible debt at $0.05 debt to 1 common share (Note 6) (490 ) Total convertible debt to third parties $ 163,000 $ 196,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense	Income tax recovery differs from that which would be expected from applying the effective tax rates to the net income (loss) as follows: December 31, 2018 December 31, 2017 Net income (loss) for the year – as restated $ (53,906 ) $ (53,273 ) Statutory and effective tax rates 27.0 % 26.0 % Income taxes expenses (recovery) at the effective rate $ (14,555 ) $ (13,851 ) Effect of change in tax rates (3,417 ) Tax benefit not recognized 17,972 13,851 Income tax expense (recovery) and income tax liability (asset) $ - $ -
Schedule of Deferred Income Tax Asset	A valuation allowance has been recorded as management believes it is more likely than not that the deferred income tax asset will not be realized. December 31, 2018 December 31, 2017 Tax loss carried forward $ 395,697 $ 41,791 Deferred tax assets $ 106,838 $ 88,866 valuation allowance (106,838 ) (88,866 ) Deferred taxes recognized $ - $ -

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Details Narrative) - USD ($)	Jan. 21, 2015	Dec. 31, 2018	Dec. 31, 2017
Common stock conversion basis	Issued and outstanding shares of common stock, on a 10 for 1 basis.
Common stock, shares issued		16,757,565	12,257,565
Common stock, shares outstanding		16,757,565	12,257,565
Accumulated losses		$ (532,016)	$ (478,110)
Minimum [Member]
Common stock, shares issued	113,020,000
Common stock, shares outstanding	113,020,000
Maximum [Member]
Common stock, shares issued	11,302,000
Common stock, shares outstanding	11,302,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash equivalents

License Agreement (Details Narr

License Agreement (Details Narrative) - USD ($)	Sep. 16, 2016	Dec. 31, 2018	Dec. 31, 2017
Unpaid balance on license		$ 33,500	$ 33,500
Amortization of license		17,760	$ 25,000
Licensor [Member]
Payment to intangible assets		16,500
Unpaid balance on license		33,500
Amortization of license		$ 50,000
License Agreement [Member]
License agreement term	2 years	7 days
License agreement cost		$ 10,000
License Agreement [Member] | Additional Payment [Member]
License agreement term		30 days
License agreement cost		$ 15,000
License Agreement [Member] | Final Payment [Member]
License agreement term		90 days
License agreement cost		$ 25,000

Demand Notes and Accrued Inte_3

Demand Notes and Accrued Interest Payable (Details Narrative)	12 Months Ended
	Dec. 31, 2018USD ($)Notes	Dec. 31, 2017USD ($)
Number of notes payable | Notes	3
Note Payable Bearing Interest at 8% [Member]
Debt interest rate	8.00%	8.00%
Accrued interest on note	$ 2,000	$ 200
Note Payable Bearing Interest at 5% [Member]
Debt interest rate	5.00%	5.00%
Accrued interest on note	$ 1,143	$ 1,190
Note Payable Bearing Interest at 12% [Member]
Debt interest rate	12.00%	12.00%
Accrued interest on note	$ 2,992	$ 2,992

Demand Notes and Accrued Inte_4

Demand Notes and Accrued Interest Payable - Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total debt and interest payable	$ 126,498	$ 123,094
Note Payable Bearing Interest at 8% [Member]
Notes payable	25,000	25,000
Accrued interest	27,797	25,797
Total debt and interest payable	52,797	50,797
Note Payable Bearing Interest at 5% [Member]
Notes payable	22,059	23,809
Accrued interest	12,960	12,798
Total debt and interest payable	35,019	36,607
Note Payable Bearing Interest at 12% [Member]
Notes payable	25,000	25,000
Accrued interest	13,682	10,690
Total debt and interest payable	$ 38,682	$ 35,690

Demand Notes and Accrued Inte_5

Demand Notes and Accrued Interest Payable - Schedule of Notes Payable (Details) (Parenthetical) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Note Payable Bearing Interest at 8% [Member]
Note payable bearing interest rate	8.00%	8.00%
Note Payable Bearing Interest at 5% [Member]
Note payable bearing interest rate	5.00%	5.00%
Debt	$ 30,000	$ 30,000
Note Payable Bearing Interest at 12% [Member]
Note payable bearing interest rate	12.00%	12.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - Notes	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Number of convertible notes payable		9
Number of convertible notes payable settled	2		2
Conversion rates, description		The remaining notes are convertible into common stock at the discretion of the holder at five different conversion rates: $0.01 debt to 1 common share, $0.005 to 1 common share; $0.15 to 1 common share; $0.05 to 1 common share; and $0.04 to 1 common share.

Convertible Notes Payable - Sch

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Convertible Debt	$ 163,000	$ 196,000
Less related party convertible debt at $0.05 debt to 1 common share (Note 6)	(490)
Total convertible debt to third parties	163,000	196,000
Convertible Notes Payable Convertible on Basis of $0.01 of Debt to 1 Common Share [Member]
Convertible Debt	85,000	110,000
Convertible Notes Payable Convertible on Basis of $0.005 of Debt to 1 Common Share [Member]
Convertible Debt	10,000	20,000
Convertible Notes Payable Convertible on Basis of $0.015 of Debt to 1 Common Share [Member]
Convertible Debt	25,000	25,000
Convertible Notes Payable Convertible on Basis of $0.05 of Debt to 1 Common Share [Member]
Convertible Debt	23,490	21,000
Convertible Notes Payable Convertible on Basis of $0.04 of Debt to 1 Common Share [Member]
Convertible Debt	$ 20,000	$ 20,000

Convertible Notes Payable - S_2

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Convertible Notes Payable Convertible on Basis of $0.01 of Debt to 1 Common Share [Member]
Debt conversion price per share	$ 0.01	$ 0.01
Convertible Notes Payable Convertible on Basis of $0.005 of Debt to 1 Common Share [Member]
Debt conversion price per share	0.005	0.005
Convertible Notes Payable Convertible on Basis of $0.015 of Debt to 1 Common Share [Member]
Debt conversion price per share	0.015	0.015
Convertible Notes Payable Convertible on Basis of $0.05 of Debt to 1 Common Share [Member]
Debt conversion price per share	0.05	0.05
Convertible Notes Payable Convertible on Basis of $0.04 of Debt to 1 Common Share [Member]
Debt conversion price per share	0.04	0.04
Related Party Convertible Notes Payable Convertible on Basis of $0.05 of Debt to 1 Common Share [Member]
Debt conversion price per share	$ 0.05	$ 0.05

Related Party Advance (Details

Related Party Advance (Details Narrative)	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Oct. 23, 2018USD ($)$ / shares	Oct. 23, 2018CAD ($)	Dec. 31, 2008USD ($)
Related party unpaid balance		$ 261
Related party convertible note payable	490
Related party transaction
President [Member]
Related party advance due			$ 229		$ 561
Related party unpaid balance			261
Related party convertible note payable			$ 490
Debt conversion price per share | $ / shares			$ 0.05
President [Member] | Canadian Currency [Member]
Related party advance due				$ 300

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	Mar. 02, 2018	Feb. 16, 2018	Jan. 25, 2018	Jul. 14, 2017	Jan. 21, 2015	Mar. 30, 2006	Jun. 07, 2004	Jun. 14, 2001	Jun. 15, 1998	Dec. 31, 2018	Dec. 31, 2017
Number of common stock shares issued							5,907,000		5,375,000
Share issued price per share						$ 2.50	$ .00008		$ 0.00008
Gross proceed from issuance of common stock							$ 472		$ 430
Common stock conversion basis					Issued and outstanding shares of common stock, on a 10 for 1 basis.
Common stock, shares issued										16,757,565	12,257,565
Common stock, shares outstanding										16,757,565	12,257,565
Number of shares issued in private placement agreement						20,000
Gross proceeds in private placement agreement						$ 50,000
Forward stock split ratio								Forward stock split of 5,000:1
Minimum [Member]
Common stock, shares issued					113,020,000
Common stock, shares outstanding					113,020,000
Maximum [Member]
Common stock, shares issued					11,302,000
Common stock, shares outstanding					11,302,000
Convertible Notes Payable One [Member]
Convertible notes payable common shares value			$ 25,000	$ 25,000
Convertible notes payable common shares converted			2,500,000	555,556
Conversion price per share			$ 0.01	$ 0.045
Convertible Notes Payable Two [Member]
Convertible notes payable common shares value			$ 10,000	$ 20,000
Convertible notes payable common shares converted			2,000,000	400,000
Conversion price per share			$ 0.005	$ 0.05
Private Placement [Member]
Number of common stock shares issued	150,000	150,000
Share issued price per share	$ 0.10	$ 0.10
Gross proceed from issuance of common stock	$ 15,000	$ 15,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax losses expire term	between 2028 and 2039

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net income (loss) for the year - as restated	$ (53,906)	$ (53,273)
Statutory and effective tax rates	27.00%	26.00%
Income taxes expenses (recovery) at the effective rate	$ (14,555)	$ (13,851)
Effect of change in tax rates	(3,417)
Tax benefit not recognized	17,972	13,851
Income tax expense (recovery) and income tax liability (asset)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Income Tax Asset (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Tax loss carried forward	$ 395,697	$ 41,791
Deferred tax assets	106,838	88,866
Valuation allowance	(106,838)	(88,866)
Deferred taxes recognized

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 13, 2019	Feb. 26, 2019	Mar. 30, 2006	Jun. 07, 2004	Jun. 15, 1998
Number of shares issued in private placement			20,000
Price per share			$ 2.50	$ .00008	$ 0.00008
Gross proceeds in private placement			$ 50,000
Subsequent Event [Member]
Number of shares issued in private placement	600,000	400,000
Price per share	$ 0.05	$ 0.05
Gross proceeds in private placement	$ 30,000	$ 20,000