Petrolia Energy (BBLSQ) 10-Q 15 Jun 22 2021 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2021	Jun. 15, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-52690
Entity Registrant Name	PETROLIA ENERGY CORPORATION
Entity Central Index Key	0001368637
Entity Tax Identification Number	86-1061005
Entity Incorporation, State or Country Code	TX
Entity Address, Address Line One	710 N. Post Oak Road
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77024
City Area Code	832
Local Phone Number	723-1266
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		176,988,322

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 98,268	$ 155,045
Accounts receivable	451,239	5,000
Other current assets	39,443	39,443
Total current assets	588,950	199,488
Oil and gas, on the basis of full cost accounting
Evaluated properties	8,673,423	8,619,427
Furniture, equipment & software	201,110	201,110
Less accumulated depreciation and depletion	(3,085,709)	(2,868,453)
Net property and equipment	5,788,824	5,952,084
Other assets
Operating lease right-of-use asset	20,612	23,145
Other assets	997,516	985,187
Total Assets	7,395,902	7,159,904
Current liabilities
Accounts payable	1,102,076	1,067,841
Accounts payable – related parties		587
Operating lease liability – current	11,028	13,107
Accrued liabilities	761,879	1,572,055
Accrued liabilities – related parties	738,757	751,949
Notes payable, current portion	3,239,546	3,037,737
Notes payable – related parties, current portion	950,516	1,035,329
Total current liabilities	6,803,802	7,478,605
Asset retirement obligations	3,746,828	3,624,133
Notes payable, net of current portion		573
Operating lease liability	13,718	13,909
Derivative liability	371,514	183,798
Total Liabilities	10,935,862	11,301,018
Stockholders’ Deficit
Preferred stock, $0.001 par value, 1,000,000 shares authorized; 199,100 shares issued and outstanding	199	199
Common stock, $0.001 par value; 400,000,000 shares authorized; 176,988,322 and 168,696,226 shares issued and outstanding	176,988	168,696
Additional paid in capital	60,082,160	59,044,519
Shares to be issued
Accumulated other comprehensive income	(264,105)	(266,432)
Accumulated deficit	(63,535,202)	(63,088,096)
Total Stockholders’ Deficit	(3,539,960)	(4,141,114)
Total Liabilities and Stockholders’ Deficit	$ 7,395,902	$ 7,159,904

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	199,100	199,100
Preferred stock, shares outstanding	199,100	199,100
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	176,988,322	168,696,226
Common stock, shares outstanding	176,988,322	168,696,226

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Oil and gas sales
Total Revenue	$ 1,082,248	$ 481,121
Operating expenses
Lease operating expense	535,393	603,249
Production tax	1,163	678
General and administrative expenses	331,014	245,263
Depreciation, depletion and amortization	183,139	302,378
Asset retirement obligation accretion	88,206	48,945
Total operating expenses	1,138,915	1,200,693
Loss from operations	(56,667)	(719,572)
Other income (expenses)
Interest expense	(158,048)	(185,813)
Other income		407
Change in fair value of derivative liabilities	(187,716)	(126,675)
Total other income (expenses)	(345,764)	(312,081)
Net loss before taxes	(402,431)	(1,031,653)
Series A Preferred Dividends	(44,675)	(44,675)
Net loss attributable to common stockholders	$ (447,106)	$ (1,076,328)
Income (loss) per share
(Basic & diluted)	$ 0	$ (0.01)
Weighted average number of common shares outstanding, basic & diluted	170,685,245	165,140,155
Other comprehensive income, net of tax
Foreign currency translation adjustments	$ 2,327	$ (127,548)
Comprehensive income (loss)	(444,779)	(1,203,876)
Oil and Gas Sales [Member]
Oil and gas sales
Total Revenue	$ 1,082,248	$ 481,121

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Shares to be Issued [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 199	$ 164,549	$ 57,985,359	$ 55,375	$ (281,565)	$ (52,600,378)	$ 5,386,539
Beginning balance, shares at Dec. 31, 2019	199,100	164,548,726
Stock-based compensation			67,193				67,193
Common shares issued		$ 591	54,784	(55,375)
Common shares issued, shares		591,250
Series A preferred dividends						(44,675)	(44,675)
Warrants issed as financing fee			7,234				7,234
Shares for conversion of related party debt		$ 156	12,344				12,500
Shares for conversion of related party debt, shares		156,250
Warrants issued for settlement of loans			332,881				332,881
Stock to be issued				69,375			69,375
Other comprehensive income (loss)					(127,548)		(127,548)
Net Income (loss)						(1,031,653)	(1,031,653)
Ending balance, value at Mar. 31, 2020	$ 199	$ 165,296	58,459,795	69,375	(346,113)	(53,676,706)	4,671,846
Ending balance, shares at Mar. 31, 2020	199,100	165,296,226
Beginning balance, value at Dec. 31, 2020	$ 199	$ 168,696	59,044,519		(266,432)	(63,088,096)	(4,141,114)
Beginning balance, shares at Dec. 31, 2020	199,100	168,696,226
Stock-based compensation			27,369				27,369
Series A preferred dividends						(44,675)	(44,675)
Warrants issed as financing fee			9,252				9,252
Warrants issued for settlement of loans			200,378				200,378
Other comprehensive income (loss)					2,327		2,327
Net Income (loss)						(402,431)	(402,431)
Common shares issued for conversion of debt		$ 2,700	86,400				89,100
Common shares issued for conversion of debt, shares		2,700,000
Common shares issued for settlement of related party fee		$ 5,592	158,895				164,487
Commen shares issued for settlement of related party fee		5,592,096
Gain on modification of related party debt			181,791				181,791
Gain on issuance of shares for settlement of accrued related party fees			373,556				373,556
Ending balance, value at Mar. 31, 2021	$ 199	$ 176,988	$ 60,082,160		$ (264,105)	$ (63,535,202)	$ (3,539,960)
Ending balance, shares at Mar. 31, 2021	199,100	176,988,322

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows from Operating Activities
Net income (loss)	$ (402,431)	$ (1,031,653)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:
Depletion, depreciation and amortization	183,139	302,378
Asset retirement obligation accretion	88,206	48,945
Operating lease	263
Amortization of debt discount	63,007	49,594
Change in fair value of derivative liabilities	187,716	126,675
Stock-based compensation expense	27,369	67,193
Warrants issued as financing fees	9,252	7,234
Changes in operating assets and liabilities
Accounts receivable	(446,238)	(12,701)
Other current assets		(19,438)
Accounts payable	24,483	29,601
Accounts payable – related parties	(587)
Accrued liabilities	(112,776)	166,627
Accrued liabilities – related parties	331,640	25,685
Net cash flows from operating activities	(46,957)	(239,860)
Cash Flows from Investing Activities
Escrow for property purchase		1,374,353
Cash flows from investing activities		(1,374,353)
Cash Flows from Financing Activities
Proceeds from notes payable		1,418,934
Repayments on notes payable	(1,926)	(1,836)
Proceeds from related party notes payable		200,000
Repayments on related party notes payable	(10,221)	(33,799)
Shares to be issued		69,375
Cash flows from financing activities	(12,147)	1,652,674
Changes in foreign exchange rate	2,327	(59,680)
Net change in cash	(56,777)	(21,219)
Cash at beginning of period	155,045	34,513
Cash at end of period	98,268	13,294
SUPPLEMENTAL DISCLOSURES
Interest paid	71,565
Income taxes paid
NON-CASH INVESTING AND FINANCIAL DISCLOSURES
Series A preferred dividends accrued	44,675	44,675
Debt discount on warrant issue		332,881
Conversion of related party debt and payables	527,520
Settlement of notes payable related party for common shares	135,000	12,500
Issuing of previous shares to be issued		$ 55,375

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1. ORGANIZATION AND BASIS OF PRESENTATION Petrolia Energy Corporation (the “Company”) is in the business of oil and gas exploration, development and production. Basis of Presentation The accompanying unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the year ended December 31, 2020, as reported in Form 10-K, have been omitted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Leases Leases are classified as operating leases or financing leases based on the lease term and fair value associated with the lease. The assessment is done at lease commencement and reassessed only when a modification occurs that is not considered a separate contract. Lessee arrangements Where the Company is the lessee, leases classified as operating leases are recorded as lease liabilities based on the present value of minimum lease payments over the lease term, discounted using the lessor’s rate implicit in the lease or the Company’s incremental borrowing rate, if the lessor’s implicit rate is not readily determinable. The lease term includes all periods covered by renewal and termination options where the Company is reasonably certain to exercise the renewal options or not to exercise the termination options. Corresponding right-of-use assets are recognized consisting of the lease liabilities, initial direct costs and any lease incentive payments. Lease liabilities are drawn down as lease payments are made and right-of-use assets are depreciated over the term of the lease. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset, adjusted for changes in index-based variable lease payments in the period of change. Lease payments on short-term operating leases with lease terms twelve months or less are expensed as incurred. Fair Value of Financial Instruments Fair value of financial instruments requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of March 31, 2021, the amounts reported for cash, accrued interest and other expenses, notes payable, convertible notes, and derivative liability approximate the fair value because of their short maturities. We adopted ASC Topic 820 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The hierarchy is broken down into three levels based on the observability of inputs as follows: ● Level 1 — Valuations based on quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not applied to Level 1 instruments. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these products does not entail a significant degree of judgment; ● Level 2 — Valuations based on one or more quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly; and ● Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2021 and December 31,2020. SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS March 31, 2021 Level 1 Level 2 Level 3 Total Derivative liabilities — — 371,514 371,514 ARO liabilities — — 3,746,828 3,746,828 December 31, 2020 Derivative liabilities — — 183,798 183,798 ARO liabilities — — 3,624,133 3,624,133

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3. GOING CONCERN The Company has suffered recurring losses from operations and currently has a working capital deficit. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company plans to generate profits by reworking its existing oil or gas wells, as needed, funding permitting. The Company will need to raise funds through either the sale of its securities, issuance of corporate bonds, joint venture agreements and/or bank financing to accomplish its goals. The Company does not have any commitments or arrangements from any person to provide the Company with any additional capital. If additional financing is not available when needed, we may need to cease operations. The Company may not be successful in raising the capital needed to drill and/or rework existing oil wells. Any additional wells that the Company may drill may be non-productive. Management believes that actions presently being taken to secure additional funding for the reworking of its existing infrastructure will provide the opportunity for the Company to continue as a going concern. Since the Company has an oil producing asset, its goal is to increase the production rate by optimizing its current infrastructure. The accompanying financial statements have been prepared assuming the Company will continue as a going concern; no adjustments to the financial statements have been made to account for this uncertainty.

EVALUATED PROPERTIES

EVALUATED PROPERTIES	3 Months Ended
	Mar. 31, 2021
Evaluated Properties
EVALUATED PROPERTIES	NOTE 4. EVALUATED PROPERTIES The Company’s current properties can be summarized as follows. SCHEDULE OF COMPANY’S CURRENT PROPERTIES Cost Canadian properties United States properties Total As of December 31, 2019 $ 2,563,434 $ 10,350,538 $ 12,913,972 Additions 678,765 — 678,765 Dispositions — (5,648,994 ) (5,648,994 ) Impairment of oil and gas properties — (396,922 ) (396,922 ) Asset retirement cost additions 906,146 — 906,146 Foreign currency translation 166,460 — 166,460 As of December 31, 2020 $ 4,314,805 $ 4,304,622 $ 8,619,427 Foreign currency translations 53,996 — 53,996 As of March 31, 2021 $ 4,368,801 $ 4,304,622 $ 8,673,423 Accumulated depletion As of December 31, 2019 1,458,976 61,551 1,520,527 Depletion 1,115,595 — 1,115,595 Foreign currency translation 57,178 — 57,178 As of December 31, 2020 $ 2,631,749 $ 61,551 $ 2,693,300 Depletion 175,394 — 175,394 Foreign currency translation 34,117 — 34,117 As of March 31, 2021 $ 2,841,259 $ 61,551 $ 2,902,811 Net book value as of December 31, 2020 $ 1,683,056 $ 4,243,071 $ 5,926,127 Net book value as of March 31, 2021 $ 1,527,542 $ 4,234,071 $ 5,770,612 On August 6, 2019, the Company entered into a Purchase and Sale Agreement (“PSA”) for the sale of the same NOACK property with Flowtex Energy LLC. (“FT”). The purchaser agreed to pay $ 400,000 for the NOACK Assets including a $ 20,000 deposit that was received on August 15, 2019 and the remaining balance of $ 380,000 to be received by September 30, 2019. By December 31, 2019, FT had made cumulative payments of $ 375,000 , resulting in a $ 25,000 account receivable to the Company at March 31, 2021 which is included in other current assets. The $ 400,000 was recorded as a gain on sale of properties. On July 6, 2021, the remaining $ 25,000 accounts receivable was settled via the following. The purchaser remitted a cash payment of $ 8,995 , as well as paying (on the Company’s behalf) $ 16,005 of outstanding property tax invoices previously incurred by the Company. On May 01 2020, Petrolia Energy Corporation acquired a 50 28,000 100 The total purchase price of the property was $2,000,000 (CAD), with $1,000,000 of that total due initially. The additional $1,000,000 was contingent on the future price of WTI crude. At the time WTI price exceeded $50/bbl, the Company would pay an additional $750,000. In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (for a cumulative contingent total of $1,000,000). Note that WTI crude prices did not exceed those price thresholds until 2021, so the contingent $1,000,000 will not be recorded until 2021. Included in the terms of the agreement, the Company also funded their portion of the Alberta Energy Regulator (“AER”) bond fund requirement ($607,357), necessary for the wells to continue in production after the acquisition. Additional funds ($390,159 USD) remain in the other current asset balance for future payments from BSR, related to the acquisition On July 27, 2020, the Company entered into a settlement agreement with their Trustee pursuant to which nine leases totaling approximately 3,800 acres of the 4,880 -acre Twin Lakes San Andres Unit were forfeited as a part of the settlement agreement. Consequently, the Company no longer has the right to produce oil, gas, or other hydrocarbons and any other minerals from the mineral estate encumbered by the leases and owned by the Trustee. The company accounted for the forfeiture of the TLSAU properties, in accordance with Reg S-W.T.Rule 4-10(c)(6). Accordingly, an analysis of multi-period reserve reports was performed to determine the percentage of the cumulative US full cost pool’s reserves that were forfeited ( 56 % or 943,820 10,175,456 . This resulted in a write down of $ 5,648,994 ($ 10,175,456 * 56 %) of the US cost pool, which was recorded as part of operating expenses for the year ended December 31, 2020. Note that both TLSAU and SUDS make up the US full cost pool.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2021
Leases
LEASES	NOTE 5. LEASES Our adoption of ASU 2016-02, Leases (Topic 842), and subsequent ASUs related to Topic 842, requires us to recognize substantially all leases on the balance sheet as an ROU asset and a corresponding lease liability. The new guidance also requires additional disclosures as detailed below. We adopted this standard on the effective date of January 1, 2019 and used this effective date as the date of initial application. Under this application method, we were not required to restate prior period financial information or provide Topic 842 disclosures for prior periods. We elected the ‘package of practical expedients,’ which permitted us to not reassess our prior conclusions related to lease identification, lease classification, and initial direct costs, and we did not elect the use of hindsight. Lease ROU assets and liabilities are recognized at commencement date of the lease, based on the present value of lease payments over the lease term. The lease ROU asset also includes any lease payments made and excludes any lease incentives. When readily determinable, we use the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date, including the lease term. Short-term leases with an initial term of 12 months or less are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight-line basis over the lease term. As of March 31, 2021 we did not have any short-term leases. The tables below present financial information associated with our lease. SCHEDULE OF FINANCIAL INFORMATION LEASE Balance Sheet Classification March 31, 2021 December 31, 2020 Right-of-use assets Other long-term assets 20,612 23,145 Current lease liabilities Other current liabilities 11,028 13,107 Non-current lease liabilities Other long-term liabilities 13,718 13,909 As of March 31, 2021, the maturities of our lease liability are as follows: SCHEDULE OF MATURITIES LEASE LIABILITY 2021 $ 15,050 Total $ 15,050 Less: Imputed interest (1,332 ) Present value of lease liabilities $ 13,718

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6. NOTES PAYABLE The following table summarizes the Company’s notes payable: SCHEDULE OF NOTES PAYABLE Interest rate Date of maturity March 31, 2021 December 31, 2020 Truck loan (i) 5 % January 20, 2022 $ 7,990 $ 9,916 Credit note I (ii) 12 % May 11, 2021 — 800,000 Credit note II (iii) 12 % October 17, 2019 — 346,038 Credit note III (iv) 15 % April 25, 2021 — 750,000 Discount on credit note III — — — (5,976 ) Credit note IV (v) 10 % June 30, 2021 933,095 937,109 Discount on credit note IV — — (238,577 ) (285,768 ) Credit note V (vi) 10 % December 31, 2021 918,049 — Discount on credit note V — — (1,195 ) — Credit note VI (vii) 10 % December 31, 2021 1,133,104 — Lee Lytton — On demand 3,500 3,500 Joel Oppenheim (viii) 10 % On demand — 161,900 Joel Oppenheim (viii) 10 % On demand — 15,000 Joel Oppenheim (viii) 10 % October 17, 2018 — 240,000 Credit Note VII (viii) 10 % December 31, 2021 416,900 — Origin Bank (PPP loan) (ix) — — 56,680 56,680 M. Horowitz 10 % October 14, 2016 10,000 10,000 $ 3,239,546 $ 3,038,309 Current portion: Truck loan $ 7,990 $ 9,343 Credit note I — 800,000 Credit note II — 346,038 Credit note III — 744,023 Credit note IV 694,518 651,251 Credit note V 916,854 — Credit note VII 1,133,104 — Lee Lytton 3,500 3,500 Joel Oppenheim — 161,900 Joel Oppenheim — 15,000 Joel Oppenheim — 240,000 Credit note VII 416,900 — Origin Bank (PPP loan) 56,680 56,680 M. Horowitz 10,000 10,000 Current portion of notes payable $ 3,239,546 $ 3,037,737 (i) On January 6, 2017, the Company purchased a truck and entered into an installment note in the amount of $ 35,677 5.49 683 (ii) On May 9, 2018, Bow entered into an Amended and Restated Loan Agreement with a third party. The Loan Agreement increased by $ 800,000 1,530,000 12 19 10,000 710,000 May 11, 2021 800,000 25 41,526 730,000 In order to induce the Lender to enter into the Loan Agreement, the Company agreed to issue the Lender 500,000 2,320,000 320,000 0.10 May 15, 2021 500,000 0.12 May 15, 2021 1,500,000 0.10 May 15, 2020 500,000 47,500 30,012 182,650 260,162 On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note VI. More details can be found in footnote (vii). (iii) On September 17, 2018, the Company entered into a loan agreement with a third party for $ 200,000 to acquire an additional 3 % working interest in the Canadian Properties. The loan bears interest at 12 % per annum and has a maturity date of October 17, 2019. Payments of principal and interest in the amount of $ 6,000 are due monthly. The loan is secured against the Company’s 3 % working interest in the Canadian Properties and has no financial covenants. During 2020, the LOC balance increased by $ 146,000 resulting in a $ 346,038 ending balance. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note VI. More details can be found in footnote (vi) and (vii). (iv) On April 25, 2019, the Company entered into a promissory note (an “Acquisition Note”) with a third-party in the amount of $ 750,000 to acquire working interests in the Utikuma oil field in Alberta Canada. The Note bears interest at 9 % per annum and is due in full at maturity on April 25, 2021 . No payments are required on the note until maturity while interest is accrued. In addition, warrants to purchase 500,000 shares of common stock with an exercise price of $ 0.12 per share expiring on May 1, 2021, were issued associated with the note. The fair value of issued warrants were recorded as a debt discount of $ 38,249 and amortization of $ 8,366 . The notes hold a security guarantee of working interest in the Utikuma oil field and a working interest in the TLSAU field. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note V. More details can be found in footnote (vi). (v) On January 2, 2020, the Company entered into a loan agreement in the amount of $ 1,000,000 120,000 10 June 30, 2020 5,000,000 0.10 January 2, 2023 266,674 11,111 5,000,000 0.05 January 6, 2023 166,289 4,614.14 (vi) On January 1, 2021, the Company signed an amended loan agreement with a third party for $ 918,049 , which combined credit note III along with $ 146,038 of credit note II and accrued interest on those amounts. The loan bears interest at 10 % per annum and has a maturity date of December 31, 2021. The warrants associated with credit note III are applied as a discount to the amended loan. The note holds a security guarantee of a working interest in the Utikuma oil field and a working interest in the TLSAU field. This modification created a gain of $ 77,576 (vii) On January 1, 2021, the Company signed an amended loan agreement with a third party for $ 1,133,104 , which combined credit note I along with $ 200,000 of credit note II and accrued interest on those amounts. The loan bears interest at 10 % per annum and has a maturity date of December 31, 2021. The note holds a security interest against the 25 % Working Interest in the Cona assets. This modification created a gain of $ 104,235 (viii) Various Shareholder Advances provided by Mr. Oppenheim during 2018 and 2019. There were no formal documents drawn. Interest rates were applied based on other similar loan agreements entered into by the Company during that period. On February 12, 2021, the Company entered into an amended loan agreement in the amount of $ 416,900 10 (ix) On April 23, 2020, the Company was granted a $ 56,680 business loan through the Paycheck Protection Program (PPP) administered through the CARES act. The loan amount was based 2.5 times the Company’s average monthly payroll costs. The company applied for loan forgiveness, and it was granted on July 26, 2021.. The following is a schedule of future minimum repayments of notes payable as of March 2021: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE 2021 $ 3,479,318 Thereafter — Total $ 3,479,618

RELATED PARTY NOTES PAYABLE

RELATED PARTY NOTES PAYABLE	3 Months Ended
	Mar. 31, 2021
Related Party Notes Payable
RELATED PARTY NOTES PAYABLE	NOTE 7. RELATED PARTY NOTES PAYABLE The following table summarizes the Company’s related party notes payable: SCHEDULE OF RELATED PARTY NOTES PAYABLE Balance at: Interest rate Date of maturity March 31, 2021 December 31, 2020 Quinten Beasley 10 % October 14, 2016 $ 5,000 $ 5,000 Jovian Petroleum Corporation (i) 4 % December 31, 2021 178,064 188,285 Ivar Siem (ii) 12 % On demand — 200,000 Ivar Siem (ii) Non-interest On demand — 50,000 Ivar Siem (ii) 9 % December 31, 2021 278,435 — Mark M Allen (iii) 9 % September 2, 2021 55,000 55,000 Mark M Allen (iv) 10 % June 30, 2021 135,000 Mark M Allen (v) 12 % June 30, 2021 200,000 200,000 Mark M Allen (vi) 10 % June 30, 2020 — 100,000 Discount on Mark M Allen ($ 100 — (11,536 ) Mark M Allen (vi) 10 % June 30, 2020 — 125,000 Discount on Mark M Allen ($ 125 — (11,420 ) Mark Allen (vi) 9 % June 30, 2021 245,938 — Discount on Mark M Allen ($ 245 (11,922 ) — $ 950,516 $ 1,035,329 (i) On February 9, 2018, the Company entered into a Revolving Line of Credit Agreement (“LOC”) for $ 200,000 500,000 25 3.5 (ii) On August 15, 2019, the Company entered into a loan agreement in the amount of $ 75,000 12 100,000 12 1,250,000 0.08 5,000,000 0.10 50,000 0 200,000 0.10 March 1, 2022 278,435 9 (iii) On April 15, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 55,000 from Mr. Allen. Mr. Allen is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bears interest at an interest rate of 9 % per annum and matures on August 15, 2021. (iv) On January 6, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 135,000 ($ 62,000 on January 6, 2020, $ 45,000 on May 18, 2020, and $ 28,000 on June 26, 2020) from a third party. The third party is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bore interest at an interest rate of 10 % per annum and mature on June 30, 2020 . On March 30, 2021, this note was settled with shares of the company. More details can be found in Note 10. Equity. (v) During 2019, the Company entered into a loan agreement in the amount of $ 200,000 with Mark M Allen. The note bears interest at an interest rate of 12 % per annum and matures on June 30, 2021. At the maturity date, the note holder has the right to collect the principal plus interest or convert into 2,500,000 shares of common stock at $ 0.08 per share. In addition, upon conversion, the note holder will also receive 10,000,000 warrants at an exercise price of $ 0.10 per share, vesting immediately with a 36-month expiration period. (vi) On January 3, 2020, the Company entered into a loan agreement in the amount of $ 100,000 10 June 1, 2020 400,000 0.10 January 3, 2023 31,946 1,775 125,000 10 June 1, 2020 750,000 0.10 February 14, 2022 38,249 1,903 245,938 9 June 30, 2021 The following is a schedule of future minimum repayments of related party notes payable as of March 31, 2021: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE 2021 $ 962,438 Thereafter — Total $ 962,438

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2021
Investments, All Other Investments [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 8. DERIVATIVE FINANCIAL INSTRUMENTS On May 18, 2018, as an inducement to enter into an Amended and Restated Loan Agreement, the Company issued, among other instruments, warrants to acquire 320,000 0.10 30,012 On January 06, 2020, as an inducement to enter into a Loan Agreement, the Company issued, among other instruments, warrants to acquire 5,000,000 0.10 144,259 On October 30, 2020, as an inducement to extend the principal payment deadline from the previously issued Loan Agreement, the Company issued additional warrants to acquire 5,000,000 0.10 95,352 A summary of the activity of the derivative liabilities is shown below: SCHEDULE OF DERIVATIVE LIABILITIES As of December 31, 2020 183,798 Additions — Fair value adjustment 187,716 As of March 31, 2021 $ 371,514 Derivative liability classified warrants were valued using the Black Scholes Option Pricing Model with the range of assumptions outlined below. Expected life was determined based on historical exercise data of the Company. SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION March 31, 2021 Risk-free interest rate 0.01 0.35 % Expected life 0.11 2.58 Expected dividend rate 0 % Expected volatility 289 398 %

ASSET RETIREMENT OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	3 Months Ended
	Mar. 31, 2021
Asset Retirement Obligation Disclosure [Abstract]
ASSET RETIREMENT OBLIGATIONS	NOTE 9. ASSET RETIREMENT OBLIGATIONS The Company has a number of oil and gas wells in production and will have Asset Retirement Obligations (“AROs”) once the wells are permanently removed from service. The primary obligations involve the removal and disposal of surface equipment, plugging and abandoning the wells and site restoration. AROs associated with the retirement of tangible long-lived assets are recognized as liabilities with an increase to the carrying amounts of the related long-lived assets in the period incurred. The fair value of AROs is recognized as of the acquisition date of the working interest. The cost of the tangible asset, including the asset retirement cost, is depleted over the life of the asset. AROs are recorded at estimated fair value, measured by reference to the expected future cash outflows required to satisfy the retirement obligations discounted at the Company’s credit-adjusted risk-free interest rate. Accretion expense is recognized over time as the discounted liabilities are accreted to their expected settlement value. If estimated future costs of AROs change, an adjustment is recorded to both the ARO and the long-lived asset. Revisions to estimated AROs can result from changes in retirement cost estimates, revisions to estimated discount rates and changes in the estimated timing of abandonment. The Company’s ARO is measured using primarily Level 3 inputs. The significant unobservable inputs to this fair value measurement include estimates of plugging costs, remediation costs, inflation rate and well life. The inputs are calculated based on historical data as well as current estimated costs. For the Canadian properties, abandonment and reclamation liabilities are prescribed by the province in which the Company operates in. For the purpose of determining the fair value of AROs incurred during the years presented, the Company used the following assumptions: SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS March 31, 2021 Inflation rate 1.92 2.15 % Estimated asset life 12 22 The following table shows the change in the Company’s ARO liability: SCHEDULE OF ASSET RETIREMENT OBLIGATIONS Canadian properties United States properties Total Asset retirement obligations, December 31, 2019 $ 1,445,991 $ 277,373 $ 1,723,364 Acquisition of Canadian property - Utikuma 906,146 — 906,146 Plugging liability at Twin Lakes 606,109 606,109 Accretion expense 259,016 28,742 287,758 Foreign currency translations 100,756 — 100,756 Asset retirement obligations, December 31, 2020 2,711,909 912,224 3,624,133 Accretion expense 81,823 6,383 88,206 Foreign currency translation 34,489 — 34,489 Asset retirement obligations, March 31, 2021 $ 2,828,221 $ 918,607 $ 3,746,828

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
EQUITY	NOTE 10. EQUITY Preferred stock The holders of Series A Preferred Stock are entitled to receive cumulative dividends at a rate of 9 0.28 the value of each dollar of preferred stock (based on a $10 per share price) will convert into 7.1429 common shares (which results in a $0.14 per common share conversion rate) In accordance with the terms of the Preferred Stock, cumulative dividends of $ 44,675 were declared for the three months ended March 31, 2021 and the three months ended March 31, 2020 Common stock As of year ended December 31, 2019, the Company closed private placements for $ 0.08 per unit for a total of 1,875,000 units and gross proceeds of $ 150,000 (the “2019 Units”). Each 2019 Unit was comprised of one common share and two warrants entitling the holder to exercise such warrant for one common share for a period of two years from the date of issuance. The warrants have exercise price of $0.10 per share. See additional description of the detail transactions concerning those warrants in Note 11: Related Party Transactions, below . On August 8, 2019, director Joel Martin Oppenheim exercised warrants to purchase 150,000 15,000 0.10 On August 14, 2019, director Joel Martin Oppenheim exercised warrants to purchase 10,000 1,000 0.10 On July 23, 2019, Joel Oppenheim, a related party, purchased 1 unit of the debt private placement with gross proceeds of $ 12,500 156,250 312,500 0.08 15,517 2,500 10,000 On January 20, 2020, a related party, purchased 1 unit of the debt private placement with gross proceeds of $ 12,500 156,250 312,500 0.08 On February 29, 2020, the Company signed a consulting agreement with a third party to provide Management services related to the SUDS field. The compensation related terms included the issuance of 250,000 On September 1, 2020, the Company entered into an employment agreement with Mark Allen, to serve as President for a period of six months (with monthly extensions). The President was to be paid a salary of $ 15,000 2,000,000 1,000,000 1,000,000 1,000,000 0.08 24 36 On December 15, 2020, President Mark Allen exercised warrants to purchase 1,650,000 69,375 0.04 On December 22, 2020, prior CFO Tariq Chaudhary was issued 500,000 77,500 0.15 On January 25, 2021, the Company signed an Executive Salary Payable Agreement with Zel Khan as the Chief Executive Officer. All of Mr. Khan’s previous salary obligation was satisfied by the issuance of 1,992,272 Joel Oppenheim, former Director, was issued 316,491 Paul Deputy was reinstated Interim Chief Financial Officer, signed a Settlement and Mutual Release Agreement. In exchange for releasing the Company for any current, outstanding payroll and/or service-related liability on January 29, 2021, the Company agreed to pay Mr. Deputy $ 50,000 250,000 On March 30, 2021, Mark Allen converted $ 30,000 333,333 On March 30, 2021, Mark Allen converted a defaulted secured loan of $ 135,000 135,000 5,400,000 5,400,000 0.08 36 More details on the transactions above can be found in Note 11. Related Party Transactions. The common stock is currently not actively traded because of SEC Rule 15c2-11. Warrants On September 24, 2015, the Board of Directors of the Company approved the adoption of the 2015 Stock Incentive Plan (the “Plan”). The Plan provides an opportunity, subject to approval of our Board of Directors, of individual grants and awards, for any employee, officer, director or consultant of the Company. The maximum aggregate number of shares of common stock which may be issued pursuant to awards under the Plan, as amended on November 7, 2017, was 40,000,000 Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: SCHEDULE OF COMMON STOCK PURCHASE WARRANTS ISSUED AND OUTSTANDING Warrants Weighted Average Exercise Price Outstanding at year ended December 31, 2019 57,043,837 $ 0.14 Granted 18,650,000 0.15 Exercised (1,650,00 ) 0.08 Expired (33,279,170 ) 0.19 Outstanding at December 31, 2020 40,764,667 $ 0.13 Granted 6,400,000 0.08 Expired (2,873,833 ) 0.11 Outstanding at March 31, 2021 44,290,834 $ 0.12 As of March 31, 2021, the weighted-average remaining contractual life of warrants outstanding was 1.41 1.39 As of March 31, 2021, the intrinsic value of warrants outstanding is $ 0.00 0.00 The table below summarizes warrant issuances during the three months ended March 31, 2021, and year ended December 31, 2020: SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD March 31, 2021 December 31, 2020 Warrants granted: Board of Directors and Advisory Board service 750,000 5,250,000 Pursuant to employment agreements — 1,000,000 Pursuant to financing arrangements 250,000 1,000,000 Pursuant to consulting agreements — 250,000 Pursuant to loan agreements — 11,150,000 Pursuant to extinguishment of debt 5,400,000 — Total 6,400,000 18,650,000 The warrants were valued using the Black Scholes Option Pricing Model with the range of assumptions outlined below. Expected life was determined based on historical data of the Company. SCHEDULE OF FAIR VALUE OF ASSUMPTION March 31, 2021 December 31, 2020 Risk-free interest rate 0.16 0.35 % 1.65 2.38 % Expected life 2.0 3.0 1.0 3.0 Expected dividend rate 0 % 0 % Expected volatility 449 479 % 240 274 %

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11. RELATED PARTY TRANSACTIONS On January 20, 2020, Jovian Petroleum, a related party, purchased 1 unit of the debt private placement with gross proceeds of $ 12,500 . At maturity, the holder has the option to either collect the principal or convert the balance into shares/warrants. The conversion would be for 156,250 shares of common stock and warrants to purchase 312,500 shares of common stock at a price of $ 0.08 per unit. Jovian converted the debt into shares during 2020. On May 29, 2020, Petrolia Energy Corporation acquired a 50 % working interest in approximately 28,000 net working interest acres located in the Utikuma Lake area in Alberta, Canada. The property is an oil-weighted asset currently producing approximately 500 bopd of light oil. The working interest was acquired from Blue Sky Resources Ltd. in an affiliated party transaction as Zel C. Khan, the Company’s former Chief Executive Officer, is related to the ownership of Blue Sky. Blue Sky acquired a 100 % working interest in the Canadian Property from Vermilion Energy Inc. via Vermilion’s subsidiary Vermilion Resources. The effective date of the acquisition was May 1, 2020. The total purchase price of the property was $ 2,000,000 (CAD), with $ 1,000,000 of that total due initially. The additional $ 1,000,000 was contingent on the future price of WTI crude. At the time WTI price exceeded $50/bbl, the Company would pay an additional $750,000. In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (for a cumulative contingent total of $ 1,000,000). Note that WTI crude prices did not exceed those price thresholds until 2021, so the contingent $ 1,000,000 will not be recorded until 2021. Included in the terms of the agreement, the Company also funded their portion of the Alberta Energy Regulator (“AER”) bond fund requirement ($ 607,357 USD), necessary for the wells to continue in production after the acquisition. Additional funds ($ 390,159 USD) remain in the other current asset balance for future payments to BSR, related to the acquisition. On September 1, 2020, the Company entered into an employment agreement with Mark Allen, to serve as President for a period of six months (with monthly extensions). The President was to be paid a salary of $ 15,000 2,000,000 1,000,000 1,000,000 1,000,000 0.08 36 On December 15, 2020, President Mark Allen exercised warrants to purchase 1,650,000 69,375 0.04 On December 15, 2020, in accordance with the Mark Allen’s Consulting agreement that was signed prior to the Employment agreement, the Company issued Mr. Allen 250,000 On December 22, 2020, prior CFO Tariq Chaudhary was issued 500,000 77,500 0.15 On January 7, 2021, prior Board Member Joel Oppenheim was issued 316,491 shares of common stock. These shares were in exchange for Mr. Oppenheim releasing the Company of his remaining board compensation balance of $ 60,000 . The shares were issued at the price on that date of $ 0.02 53,670 On January 11, 2021, prior CEO Zel Khan was issued 1,992,272 shares of common stock. These shares were in exchange for Mr. Khan releasing the Company of his remaining deferred outstanding salary balance of $ 325,000 . The shares were issued at the price on that date of $ 0.025 . This created a gain of $ 275,193 On January 29, 2021, prior CFO Paul Deputy signed an agreement that in exchange for 250,000 shares of common stock and 20 monthly payments of $ 2,500 starting in April 2021, he would release the Company of his remaining deferred outstanding salary balance of $ 192,520.04 . The shares were issued at the price on that date of $ 0.033 . This created a gain of $ 134,270 On March 30, 2021, President Mark Allen was issued 333,333 shares of common stock. These shares were in exchange for Mr. Allen releasing the company of an outstanding consulting fee balance of $ 30,000 . The shares were issued at the price on that date of $ 0.033 19,001 On March 31, 2021, President Mark Allen was issued 5,400,000 shares of common stock. These shares were in exchange for Mr. Allen releasing the company of an outstanding loan of $ 135,000 and outstanding guaranted return on that loan of $ 135,000 . The shares were issued at the price on that date of $ 0.033 . In addition, the president was granted warrants to purchase 5,400,000 shares of common stock at $ 0.08 , vesting immediately. The warrants expire in 36 months. The warrants were valued at $ 200,378 108,578

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 12. SEGMENT REPORTING The Company has a single reportable operating segment, Oil and Gas Exploration and Production, which includes exploration, development, and production of current and potential oil and gas properties. Results of operations from producing activities were as follows: SCHEDULE OF LONG-LIVED ASSETS Canada United States Total Three months ended March 31, 2021 Revenue $ 1,069,595 $ 12,653 $ 1,082,248 Production costs (510,424 ) (161,132 ) (671,556 ) Depreciation, depletion, amortization and accretion (257,218 ) (14,127 ) (271,345 ) Results of operations from producing activities $ 301,953 $ (162,606 ) $ 139,347 Total long-lived assets, March 31, 2021 $ 1,527,541 $ 4,261,283 $ 5,788,824 Three months ended March 31, 2020 Revenue $ 474,632 $ 6,489 $ 481,121 Production costs (481,447 ) (122,660 ) (604,107 ) Depreciation, depletion, amortization and accretion (336,323 ) (15,000 ) (351,323 ) Results of operations from producing activities $ (343,138 ) $ (131,172 ) $ (474,309 ) Total long-lived assets, March 31, 2020 $ 733,777 $ 10,338,584 $ 11,072,361

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS On April 8, 2021, the State of New Mexico Energy, Minerals and Natural Resources Oil Conservation Division (“OCD”) sent the Company a Notice of Violation alleging that the Company was not in compliance with certain New Mexico Oil and Gas Act regulations associated with required reporting, inactive wells, and financial assurance requirements. The OCD proposed an assessment of approximately $ 35,100 Effective September 1, 2021, the Board accepted Zel Khan’s resignation as Chief Executive Officer (“CEO”). See Form 8-K filing reference in Exhibits section below. Effective September 1, 2021, Mark M Allen was promoted from President to CEO. See Form 8-K reference in Exhibits section below. In October and November of 2021 and January of 2022, the Company entered into various subscription agreements to sell an aggregate amount of 11,000 10 On October 25, 2021, the Company issued one share each of its newly designated shares of Series B Preferred Stock to Board of Directors members James Burns, Leo Womack and Ivar Siem. These shares vote in aggregate sixty percent of the total vote on all shareholder matters. See Form 8-K filing reference in Exhibits section below. On December 30, 2021, the Company reached a settlement with Argonaut Insurance Company (Argo), regarding a final judgement of $ 52,749 15,000 On February 16, 2022, the Company entered into both a Purchase and Sale Agreement and a Debt Settlement Agreement with Prospera Energy. Prospera agreed to purchase the Company’s twenty-eight percent (28%) working interest in the Cuthbert, Luseland and Heart Hills assets in Saskatchewan and Alberta. Under these agreements Prospera will forgive $ 1,720,613 510,000 75,000 On March 11, 2022, the Company filed a lawsuit in Harris County Texas against Jovian Petroleum Corporation, Zel Khan and Quinten Beasley. The lawsuit claims fraud and breach of contract against all named defendants, as well as breach of fiduciary duty claims against Zel Khan and Quinten Beasley. See Form 8-K reference in Exhibits section below. On March 16, 2022, Petrolia Canada Corporation received a Notice of Intention to Retain Collateral Pursuant to Section 62 of the Personal Property Security Act (Alberta) from the counsel of Blue Sky Resources Ltd. related to a Loan Agreement and General Security Agreement between Petrolia Canada Corporation and Emmett Lescroart. Petrolia Canada Corporation was notified that Blue Sky Resources Ltd., as assignee of the Emmet Lescroart loan, intends to retain the Utikuma loan collateral pursuant to the General Security Agreement with Petrolia Canada Corporation. On March 30, 2022, Petrolia Canada Corporation’s counsel responded to Blue Sky Resources, Ltd. with a Notice of Objection. On January 28, 2022, the Securities and Exchange Commission filed an Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934 to suspend for a period not exceeding twelve months or revoke the registration of each class of securities registered pursuant to Section 12 of the Exchange Act of the Company. The Division of Enforcement at the Securities and Exchange Commission (the “Division”) filed a Motion for Summary Disposition in this matter and the Company filed a Response to the Motion for Summary Disposition in April 2022. On May 5, 2022, the Division filed its Response in Support of its Motion for Summary Disposition. Effective June 15, 2022, Heather Monk was promoted from Corporate Controller to Interim CFO. On June 13, 2022, a Letter Agreement was signed between Blue Sky Resources Ltd. (“BSR”) and Petrolia Energy Corporation whereby Petrolia Canada Corporation (“PCC”) will sell to BSR its 50

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Leases	Leases Leases are classified as operating leases or financing leases based on the lease term and fair value associated with the lease. The assessment is done at lease commencement and reassessed only when a modification occurs that is not considered a separate contract. Lessee arrangements Where the Company is the lessee, leases classified as operating leases are recorded as lease liabilities based on the present value of minimum lease payments over the lease term, discounted using the lessor’s rate implicit in the lease or the Company’s incremental borrowing rate, if the lessor’s implicit rate is not readily determinable. The lease term includes all periods covered by renewal and termination options where the Company is reasonably certain to exercise the renewal options or not to exercise the termination options. Corresponding right-of-use assets are recognized consisting of the lease liabilities, initial direct costs and any lease incentive payments. Lease liabilities are drawn down as lease payments are made and right-of-use assets are depreciated over the term of the lease. Operating lease expenses are recognized on a straight-line basis over the term of the lease, consisting of interest accrued on the lease liability and depreciation of the right-of-use asset, adjusted for changes in index-based variable lease payments in the period of change. Lease payments on short-term operating leases with lease terms twelve months or less are expensed as incurred. Fair Value of Financial Instruments Fair value of financial instruments requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of March 31, 2021, the amounts reported for cash, accrued interest and other expenses, notes payable, convertible notes, and derivative liability approximate the fair value because of their short maturities. We adopted ASC Topic 820 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The hierarchy is broken down into three levels based on the observability of inputs as follows: ● Level 1 — Valuations based on quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Valuation adjustments and block discounts are not applied to Level 1 instruments. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these products does not entail a significant degree of judgment; ● Level 2 — Valuations based on one or more quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly; and ● Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement. We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2021 and December 31,2020. SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS March 31, 2021 Level 1 Level 2 Level 3 Total Derivative liabilities — — 371,514 371,514 ARO liabilities — — 3,746,828 3,746,828 December 31, 2020 Derivative liabilities — — 183,798 183,798 ARO liabilities — — 3,624,133 3,624,133

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS	We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2021 and December 31,2020. SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS March 31, 2021 Level 1 Level 2 Level 3 Total Derivative liabilities — — 371,514 371,514 ARO liabilities — — 3,746,828 3,746,828 December 31, 2020 Derivative liabilities — — 183,798 183,798 ARO liabilities — — 3,624,133 3,624,133

EVALUATED PROPERTIES (Tables)

EVALUATED PROPERTIES (Tables)	3 Months Ended
	Mar. 31, 2021
Evaluated Properties
SCHEDULE OF COMPANY’S CURRENT PROPERTIES	The Company’s current properties can be summarized as follows. SCHEDULE OF COMPANY’S CURRENT PROPERTIES Cost Canadian properties United States properties Total As of December 31, 2019 $ 2,563,434 $ 10,350,538 $ 12,913,972 Additions 678,765 — 678,765 Dispositions — (5,648,994 ) (5,648,994 ) Impairment of oil and gas properties — (396,922 ) (396,922 ) Asset retirement cost additions 906,146 — 906,146 Foreign currency translation 166,460 — 166,460 As of December 31, 2020 $ 4,314,805 $ 4,304,622 $ 8,619,427 Foreign currency translations 53,996 — 53,996 As of March 31, 2021 $ 4,368,801 $ 4,304,622 $ 8,673,423 Accumulated depletion As of December 31, 2019 1,458,976 61,551 1,520,527 Depletion 1,115,595 — 1,115,595 Foreign currency translation 57,178 — 57,178 As of December 31, 2020 $ 2,631,749 $ 61,551 $ 2,693,300 Depletion 175,394 — 175,394 Foreign currency translation 34,117 — 34,117 As of March 31, 2021 $ 2,841,259 $ 61,551 $ 2,902,811 Net book value as of December 31, 2020 $ 1,683,056 $ 4,243,071 $ 5,926,127 Net book value as of March 31, 2021 $ 1,527,542 $ 4,234,071 $ 5,770,612

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2021
Leases
SCHEDULE OF FINANCIAL INFORMATION LEASE	The tables below present financial information associated with our lease. SCHEDULE OF FINANCIAL INFORMATION LEASE Balance Sheet Classification March 31, 2021 December 31, 2020 Right-of-use assets Other long-term assets 20,612 23,145 Current lease liabilities Other current liabilities 11,028 13,107 Non-current lease liabilities Other long-term liabilities 13,718 13,909
SCHEDULE OF MATURITIES LEASE LIABILITY	As of March 31, 2021, the maturities of our lease liability are as follows: SCHEDULE OF MATURITIES LEASE LIABILITY 2021 $ 15,050 Total $ 15,050 Less: Imputed interest (1,332 ) Present value of lease liabilities $ 13,718

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	The following table summarizes the Company’s notes payable: SCHEDULE OF NOTES PAYABLE Interest rate Date of maturity March 31, 2021 December 31, 2020 Truck loan (i) 5 % January 20, 2022 $ 7,990 $ 9,916 Credit note I (ii) 12 % May 11, 2021 — 800,000 Credit note II (iii) 12 % October 17, 2019 — 346,038 Credit note III (iv) 15 % April 25, 2021 — 750,000 Discount on credit note III — — — (5,976 ) Credit note IV (v) 10 % June 30, 2021 933,095 937,109 Discount on credit note IV — — (238,577 ) (285,768 ) Credit note V (vi) 10 % December 31, 2021 918,049 — Discount on credit note V — — (1,195 ) — Credit note VI (vii) 10 % December 31, 2021 1,133,104 — Lee Lytton — On demand 3,500 3,500 Joel Oppenheim (viii) 10 % On demand — 161,900 Joel Oppenheim (viii) 10 % On demand — 15,000 Joel Oppenheim (viii) 10 % October 17, 2018 — 240,000 Credit Note VII (viii) 10 % December 31, 2021 416,900 — Origin Bank (PPP loan) (ix) — — 56,680 56,680 M. Horowitz 10 % October 14, 2016 10,000 10,000 $ 3,239,546 $ 3,038,309 Current portion: Truck loan $ 7,990 $ 9,343 Credit note I — 800,000 Credit note II — 346,038 Credit note III — 744,023 Credit note IV 694,518 651,251 Credit note V 916,854 — Credit note VII 1,133,104 — Lee Lytton 3,500 3,500 Joel Oppenheim — 161,900 Joel Oppenheim — 15,000 Joel Oppenheim — 240,000 Credit note VII 416,900 — Origin Bank (PPP loan) 56,680 56,680 M. Horowitz 10,000 10,000 Current portion of notes payable $ 3,239,546 $ 3,037,737 (i) On January 6, 2017, the Company purchased a truck and entered into an installment note in the amount of $ 35,677 5.49 683 (ii) On May 9, 2018, Bow entered into an Amended and Restated Loan Agreement with a third party. The Loan Agreement increased by $ 800,000 1,530,000 12 19 10,000 710,000 May 11, 2021 800,000 25 41,526 730,000 In order to induce the Lender to enter into the Loan Agreement, the Company agreed to issue the Lender 500,000 2,320,000 320,000 0.10 May 15, 2021 500,000 0.12 May 15, 2021 1,500,000 0.10 May 15, 2020 500,000 47,500 30,012 182,650 260,162 On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note VI. More details can be found in footnote (vii). (iii) On September 17, 2018, the Company entered into a loan agreement with a third party for $ 200,000 to acquire an additional 3 % working interest in the Canadian Properties. The loan bears interest at 12 % per annum and has a maturity date of October 17, 2019. Payments of principal and interest in the amount of $ 6,000 are due monthly. The loan is secured against the Company’s 3 % working interest in the Canadian Properties and has no financial covenants. During 2020, the LOC balance increased by $ 146,000 resulting in a $ 346,038 ending balance. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note VI. More details can be found in footnote (vi) and (vii). (iv) On April 25, 2019, the Company entered into a promissory note (an “Acquisition Note”) with a third-party in the amount of $ 750,000 to acquire working interests in the Utikuma oil field in Alberta Canada. The Note bears interest at 9 % per annum and is due in full at maturity on April 25, 2021 . No payments are required on the note until maturity while interest is accrued. In addition, warrants to purchase 500,000 shares of common stock with an exercise price of $ 0.12 per share expiring on May 1, 2021, were issued associated with the note. The fair value of issued warrants were recorded as a debt discount of $ 38,249 and amortization of $ 8,366 . The notes hold a security guarantee of working interest in the Utikuma oil field and a working interest in the TLSAU field. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note V. More details can be found in footnote (vi). (v) On January 2, 2020, the Company entered into a loan agreement in the amount of $ 1,000,000 120,000 10 June 30, 2020 5,000,000 0.10 January 2, 2023 266,674 11,111 5,000,000 0.05 January 6, 2023 166,289 4,614.14 (vi) On January 1, 2021, the Company signed an amended loan agreement with a third party for $ 918,049 , which combined credit note III along with $ 146,038 of credit note II and accrued interest on those amounts. The loan bears interest at 10 % per annum and has a maturity date of December 31, 2021. The warrants associated with credit note III are applied as a discount to the amended loan. The note holds a security guarantee of a working interest in the Utikuma oil field and a working interest in the TLSAU field. This modification created a gain of $ 77,576 (vii) On January 1, 2021, the Company signed an amended loan agreement with a third party for $ 1,133,104 , which combined credit note I along with $ 200,000 of credit note II and accrued interest on those amounts. The loan bears interest at 10 % per annum and has a maturity date of December 31, 2021. The note holds a security interest against the 25 % Working Interest in the Cona assets. This modification created a gain of $ 104,235 (viii) Various Shareholder Advances provided by Mr. Oppenheim during 2018 and 2019. There were no formal documents drawn. Interest rates were applied based on other similar loan agreements entered into by the Company during that period. On February 12, 2021, the Company entered into an amended loan agreement in the amount of $ 416,900 10 (ix) On April 23, 2020, the Company was granted a $ 56,680 business loan through the Paycheck Protection Program (PPP) administered through the CARES act. The loan amount was based 2.5 times the Company’s average monthly payroll costs. The company applied for loan forgiveness, and it was granted on July 26, 2021..
SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE	The following is a schedule of future minimum repayments of notes payable as of March 2021: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE 2021 $ 3,479,318 Thereafter — Total $ 3,479,618

RELATED PARTY NOTES PAYABLE (Ta

RELATED PARTY NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2021
Related Party Notes Payable
SCHEDULE OF RELATED PARTY NOTES PAYABLE	The following table summarizes the Company’s related party notes payable: SCHEDULE OF RELATED PARTY NOTES PAYABLE Balance at: Interest rate Date of maturity March 31, 2021 December 31, 2020 Quinten Beasley 10 % October 14, 2016 $ 5,000 $ 5,000 Jovian Petroleum Corporation (i) 4 % December 31, 2021 178,064 188,285 Ivar Siem (ii) 12 % On demand — 200,000 Ivar Siem (ii) Non-interest On demand — 50,000 Ivar Siem (ii) 9 % December 31, 2021 278,435 — Mark M Allen (iii) 9 % September 2, 2021 55,000 55,000 Mark M Allen (iv) 10 % June 30, 2021 135,000 Mark M Allen (v) 12 % June 30, 2021 200,000 200,000 Mark M Allen (vi) 10 % June 30, 2020 — 100,000 Discount on Mark M Allen ($ 100 — (11,536 ) Mark M Allen (vi) 10 % June 30, 2020 — 125,000 Discount on Mark M Allen ($ 125 — (11,420 ) Mark Allen (vi) 9 % June 30, 2021 245,938 — Discount on Mark M Allen ($ 245 (11,922 ) — $ 950,516 $ 1,035,329 (i) On February 9, 2018, the Company entered into a Revolving Line of Credit Agreement (“LOC”) for $ 200,000 500,000 25 3.5 (ii) On August 15, 2019, the Company entered into a loan agreement in the amount of $ 75,000 12 100,000 12 1,250,000 0.08 5,000,000 0.10 50,000 0 200,000 0.10 March 1, 2022 278,435 9 (iii) On April 15, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 55,000 from Mr. Allen. Mr. Allen is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bears interest at an interest rate of 9 % per annum and matures on August 15, 2021. (iv) On January 6, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 135,000 ($ 62,000 on January 6, 2020, $ 45,000 on May 18, 2020, and $ 28,000 on June 26, 2020) from a third party. The third party is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bore interest at an interest rate of 10 % per annum and mature on June 30, 2020 . On March 30, 2021, this note was settled with shares of the company. More details can be found in Note 10. Equity. (v) During 2019, the Company entered into a loan agreement in the amount of $ 200,000 with Mark M Allen. The note bears interest at an interest rate of 12 % per annum and matures on June 30, 2021. At the maturity date, the note holder has the right to collect the principal plus interest or convert into 2,500,000 shares of common stock at $ 0.08 per share. In addition, upon conversion, the note holder will also receive 10,000,000 warrants at an exercise price of $ 0.10 per share, vesting immediately with a 36-month expiration period. (vi) On January 3, 2020, the Company entered into a loan agreement in the amount of $ 100,000 10 June 1, 2020 400,000 0.10 January 3, 2023 31,946 1,775 125,000 10 June 1, 2020 750,000 0.10 February 14, 2022 38,249 1,903 245,938 9 June 30, 2021
SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE	The following is a schedule of future minimum repayments of related party notes payable as of March 31, 2021: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE 2021 $ 962,438 Thereafter — Total $ 962,438

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2021
Investments, All Other Investments [Abstract]
SCHEDULE OF DERIVATIVE LIABILITIES	A summary of the activity of the derivative liabilities is shown below: SCHEDULE OF DERIVATIVE LIABILITIES As of December 31, 2020 183,798 Additions — Fair value adjustment 187,716 As of March 31, 2021 $ 371,514
SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION	SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION March 31, 2021 Risk-free interest rate 0.01 0.35 % Expected life 0.11 2.58 Expected dividend rate 0 % Expected volatility 289 398 %

ASSET RETIREMENT OBLIGATIONS (T

ASSET RETIREMENT OBLIGATIONS (Tables)	3 Months Ended
	Mar. 31, 2021
Asset Retirement Obligation Disclosure [Abstract]
SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS	SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS March 31, 2021 Inflation rate 1.92 2.15 % Estimated asset life 12 22
SCHEDULE OF ASSET RETIREMENT OBLIGATIONS	The following table shows the change in the Company’s ARO liability: SCHEDULE OF ASSET RETIREMENT OBLIGATIONS Canadian properties United States properties Total Asset retirement obligations, December 31, 2019 $ 1,445,991 $ 277,373 $ 1,723,364 Acquisition of Canadian property - Utikuma 906,146 — 906,146 Plugging liability at Twin Lakes 606,109 606,109 Accretion expense 259,016 28,742 287,758 Foreign currency translations 100,756 — 100,756 Asset retirement obligations, December 31, 2020 2,711,909 912,224 3,624,133 Accretion expense 81,823 6,383 88,206 Foreign currency translation 34,489 — 34,489 Asset retirement obligations, March 31, 2021 $ 2,828,221 $ 918,607 $ 3,746,828

EQUITY (Tables)

EQUITY (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
SCHEDULE OF COMMON STOCK PURCHASE WARRANTS ISSUED AND OUTSTANDING	Continuity of the Company’s common stock purchase warrants issued and outstanding is as follows: SCHEDULE OF COMMON STOCK PURCHASE WARRANTS ISSUED AND OUTSTANDING Warrants Weighted Average Exercise Price Outstanding at year ended December 31, 2019 57,043,837 $ 0.14 Granted 18,650,000 0.15 Exercised (1,650,00 ) 0.08 Expired (33,279,170 ) 0.19 Outstanding at December 31, 2020 40,764,667 $ 0.13 Granted 6,400,000 0.08 Expired (2,873,833 ) 0.11 Outstanding at March 31, 2021 44,290,834 $ 0.12
SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD	The table below summarizes warrant issuances during the three months ended March 31, 2021, and year ended December 31, 2020: SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD March 31, 2021 December 31, 2020 Warrants granted: Board of Directors and Advisory Board service 750,000 5,250,000 Pursuant to employment agreements — 1,000,000 Pursuant to financing arrangements 250,000 1,000,000 Pursuant to consulting agreements — 250,000 Pursuant to loan agreements — 11,150,000 Pursuant to extinguishment of debt 5,400,000 — Total 6,400,000 18,650,000
SCHEDULE OF FAIR VALUE OF ASSUMPTION	The warrants were valued using the Black Scholes Option Pricing Model with the range of assumptions outlined below. Expected life was determined based on historical data of the Company. SCHEDULE OF FAIR VALUE OF ASSUMPTION March 31, 2021 December 31, 2020 Risk-free interest rate 0.16 0.35 % 1.65 2.38 % Expected life 2.0 3.0 1.0 3.0 Expected dividend rate 0 % 0 % Expected volatility 449 479 % 240 274 %

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
SCHEDULE OF LONG-LIVED ASSETS	SCHEDULE OF LONG-LIVED ASSETS Canada United States Total Three months ended March 31, 2021 Revenue $ 1,069,595 $ 12,653 $ 1,082,248 Production costs (510,424 ) (161,132 ) (671,556 ) Depreciation, depletion, amortization and accretion (257,218 ) (14,127 ) (271,345 ) Results of operations from producing activities $ 301,953 $ (162,606 ) $ 139,347 Total long-lived assets, March 31, 2021 $ 1,527,541 $ 4,261,283 $ 5,788,824 Three months ended March 31, 2020 Revenue $ 474,632 $ 6,489 $ 481,121 Production costs (481,447 ) (122,660 ) (604,107 ) Depreciation, depletion, amortization and accretion (336,323 ) (15,000 ) (351,323 ) Results of operations from producing activities $ (343,138 ) $ (131,172 ) $ (474,309 ) Total long-lived assets, March 31, 2020 $ 733,777 $ 10,338,584 $ 11,072,361

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	$ 371,514	$ 183,798
ARO liabilities	3,746,828	3,624,133
Derivative liabilities	371,514	183,798
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
ARO liabilities
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
ARO liabilities
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	371,514
ARO liabilities	$ 3,746,828	3,624,133
Derivative liabilities		$ 183,798

SCHEDULE OF COMPANY_S CURRENT P

SCHEDULE OF COMPANY’S CURRENT PROPERTIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cost, Beginning balance	$ 8,619,427	$ 12,913,972
Cost, Additions		678,765
Cost, Disposition		(5,648,994)
Cost, Impairment of oil and gas properties		(396,922)
Cost, Asset retirement cost additions		906,146
Cost, Foreign currency translation	53,996	166,460
Cost, Ending balance	8,673,423	8,619,427
Accumulated depletion, Beginning balance	2,693,300	1,520,527
Accumulated depletion, Depletion	175,394	1,115,595
Accumulated depletion, Foreign currency translation	34,117	57,178
Accumulated depletion, Ending balance	2,902,811	2,693,300
Net book value as at ending balance	5,770,612	5,926,127
Canadian Properties [Member]
Property, Plant and Equipment [Line Items]
Cost, Beginning balance	4,314,805	2,563,434
Cost, Additions		678,765
Cost, Disposition
Cost, Impairment of oil and gas properties
Cost, Asset retirement cost additions		906,146
Cost, Foreign currency translation	53,996	166,460
Cost, Ending balance	4,368,801	4,314,805
Accumulated depletion, Beginning balance	2,631,749	1,458,976
Accumulated depletion, Depletion	175,394	1,115,595
Accumulated depletion, Foreign currency translation	34,117	57,178
Accumulated depletion, Ending balance	2,841,259	2,631,749
Net book value as at ending balance	1,527,542	1,683,056
US Properties [Member]
Property, Plant and Equipment [Line Items]
Cost, Beginning balance	4,304,622	10,350,538
Cost, Additions
Cost, Disposition		(5,648,994)
Cost, Impairment of oil and gas properties		(396,922)
Cost, Asset retirement cost additions
Cost, Foreign currency translation
Cost, Ending balance	4,304,622	4,304,622
Accumulated depletion, Beginning balance	61,551	61,551
Accumulated depletion, Depletion
Accumulated depletion, Foreign currency translation
Accumulated depletion, Ending balance	61,551	61,551
Net book value as at ending balance	$ 4,234,071	$ 4,243,071

EVALUATED PROPERTIES (Details N

EVALUATED PROPERTIES (Details Narrative)	Jul. 06, 2021USD ($)	May 01, 2020a	Aug. 06, 2019USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)	Jul. 27, 2020USD ($)a	Sep. 30, 2019USD ($)	Aug. 15, 2019USD ($)
Increased working interest		50.00%
Oil and gas | a		28,000
TLSAU [Member]
Area of Land | a							4,880
Blue Sky [Member]
Business combination, description		The total purchase price of the property was $2,000,000 (CAD), with $1,000,000 of that total due initially. The additional $1,000,000 was contingent on the future price of WTI crude. At the time WTI price exceeded $50/bbl, the Company would pay an additional $750,000. In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (for a cumulative contingent total of $1,000,000). Note that WTI crude prices did not exceed those price thresholds until 2021, so the contingent $1,000,000 will not be recorded until 2021. Included in the terms of the agreement, the Company also funded their portion of the Alberta Energy Regulator (“AER”) bond fund requirement ($607,357), necessary for the wells to continue in production after the acquisition. Additional funds ($390,159 USD) remain in the other current asset balance for future payments from BSR, related to the acquisition
Settlement Agreement [Member]
Reserves forfeited percentage						56.00%	56.00%
Full cost pools reserves forfeited							$ 943,820
Net property balance						$ 10,175,456	$ 10,175,456
Property write down value						$ 5,648,994
Settlement Agreement [Member] | Moon Company [Member]
Area of Land | a							3,800
NOACK [Member] | Purchase and Sale Agreement [Member] | FlowTex Energy L.L.C. [Member]
Debt Instrument, Periodic Payment, Principal			$ 400,000
Deposits								$ 380,000	$ 20,000
Proceeds from Sale of Intangible Assets					$ 375,000
Accounts Receivable, Sale	$ 25,000			$ 25,000
Gain (Loss) on Sale of Properties				$ 400,000
Remitted a cash payment	8,995
Outstanding property tax	$ 16,005
Vermilion Energy Inc [Member]
Increased working interest		100.00%

SCHEDULE OF FINANCIAL INFORMATI

SCHEDULE OF FINANCIAL INFORMATION LEASE (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Right-of-use assets	$ 20,612	$ 23,145
Current lease liabilities	11,028	13,107
Non-current lease liabilities	13,718	13,909
Other Noncurrent Assets [Member]
Right-of-use assets	20,612	23,145
Other Current Liabilities [Member]
Current lease liabilities	11,028	13,107
Other Noncurrent Liabilities [Member]
Non-current lease liabilities	$ 13,718	$ 13,909

SCHEDULE OF MATURITIES LEASE LI

SCHEDULE OF MATURITIES LEASE LIABILITY (Details)	Mar. 31, 2021USD ($)
Leases
2021	$ 15,050
Total	15,050
Less: Imputed interest	(1,332)
Present value of lease liabilities	$ 13,718

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)		Jan. 02, 2021	Mar. 31, 2021	Dec. 31, 2020	Jan. 06, 2017
Short-Term Debt [Line Items]
Interest rate					5.49%
Notes payable			$ 3,239,546	$ 3,038,309
Current portion of notes payable			$ 3,239,546	3,037,737	$ 683
Truck Loan [Member]
Short-Term Debt [Line Items]
Interest rate	[1]		5.00%
Date of maturity	[1]		Jan. 20, 2022
Notes payable	[1]		$ 7,990	9,916
Current portion of notes payable			$ 7,990	9,343
Credit Note I [Member]
Short-Term Debt [Line Items]
Interest rate	[2]		12.00%
Date of maturity	[2]		May 11, 2021
Notes payable	[2]			800,000
Current portion of notes payable				800,000
Credit Note II [Member]
Short-Term Debt [Line Items]
Interest rate	[3]		12.00%
Date of maturity	[3]		Oct. 17, 2019
Notes payable	[3]			346,038
Current portion of notes payable				346,038
Gain on related party nature of transaction		$ 104,235
Credit Note III [Member]
Short-Term Debt [Line Items]
Interest rate	[4]		15.00%
Date of maturity	[4]		Apr. 25, 2021
Notes payable	[4]			750,000
Discount				(5,976)
Current portion of notes payable				744,023
Credit Note Four [Member]
Short-Term Debt [Line Items]
Interest rate	[5]		10.00%
Date of maturity	[5]		Jun. 30, 2021
Notes payable	[5]		$ 933,095	937,109
Discount			(238,577)	(285,768)
Current portion of notes payable			$ 694,518	651,251
Credit Note Five [Member]
Short-Term Debt [Line Items]
Interest rate	[6]		10.00%
Date of maturity	[6]		Dec. 31, 2021
Notes payable	[6]		$ 918,049
Discount			(1,195)
Current portion of notes payable			$ 916,854
Credit Note VI [Member]
Short-Term Debt [Line Items]
Interest rate	[7]		10.00%
Date of maturity	[7]		Dec. 31, 2021
Notes payable	[7]		$ 1,133,104
Current portion of notes payable			1,133,104
Lee Lytton [Member]
Short-Term Debt [Line Items]
Notes payable	[8]		$ 3,500	3,500
Date of maturity	[8]		On demand
Current portion of notes payable			$ 3,500	3,500
Joel Oppenheim [Member]
Short-Term Debt [Line Items]
Interest rate	[9]		10.00%
Notes payable	[9]			161,900
Date of maturity	[9]		On demand
Current portion of notes payable				161,900
Joel Oppenheim One [Member]
Short-Term Debt [Line Items]
Interest rate	[9]		10.00%
Notes payable	[9]			15,000
Date of maturity	[9]		On demand
Current portion of notes payable				15,000
Joel Oppenheim Two [Member
Short-Term Debt [Line Items]
Interest rate	[9]		10.00%
Date of maturity	[9]		Oct. 17, 2018
Notes payable	[9]			240,000
Current portion of notes payable				240,000
Credit Note Seven [Member]
Short-Term Debt [Line Items]
Interest rate			10.00%
Date of maturity			Dec. 31, 2021
Notes payable			$ 416,900
Current portion of notes payable			416,900
Origin Bank (PPP Loan) [Member]
Short-Term Debt [Line Items]
Notes payable			56,680	56,680
Current portion of notes payable			$ 56,680	56,680
M. Hortwitz [Member]
Short-Term Debt [Line Items]
Interest rate			10.00%
Date of maturity			Oct. 14, 2016
Notes payable			$ 10,000	10,000
Current portion of notes payable			$ 10,000	$ 10,000
Credit Note Three and Two [Member]
Short-Term Debt [Line Items]
Gain on related party nature of transaction		$ 77,576
[1]	On January 6, 2017, the Company purchased a truck and entered into an installment note in the amount of $ 35,677 5.49 683
[2]	On May 9, 2018, Bow entered into an Amended and Restated Loan Agreement with a third party. The Loan Agreement increased by $ 800,000 1,530,000 12 19 10,000 710,000 May 11, 2021 800,000 25 41,526 730,000
[3]	On September 17, 2018, the Company entered into a loan agreement with a third party for $ 200,000 to acquire an additional 3 % working interest in the Canadian Properties. The loan bears interest at 12 % per annum and has a maturity date of October 17, 2019. Payments of principal and interest in the amount of $ 6,000 are due monthly. The loan is secured against the Company’s 3 % working interest in the Canadian Properties and has no financial covenants. During 2020, the LOC balance increased by $ 146,000 resulting in a $ 346,038 ending balance. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note VI. More details can be found in footnote (vi) and (vii).
[4]	On April 25, 2019, the Company entered into a promissory note (an “Acquisition Note”) with a third-party in the amount of $ 750,000 to acquire working interests in the Utikuma oil field in Alberta Canada. The Note bears interest at 9 % per annum and is due in full at maturity on April 25, 2021 . No payments are required on the note until maturity while interest is accrued. In addition, warrants to purchase 500,000 shares of common stock with an exercise price of $ 0.12 per share expiring on May 1, 2021, were issued associated with the note. The fair value of issued warrants were recorded as a debt discount of $ 38,249 and amortization of $ 8,366 . The notes hold a security guarantee of working interest in the Utikuma oil field and a working interest in the TLSAU field. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note V. More details can be found in footnote (vi).
[5]	On January 2, 2020, the Company entered into a loan agreement in the amount of $ 1,000,000 120,000 10 June 30, 2020 5,000,000 0.10 January 2, 2023 266,674 11,111 5,000,000 0.05 January 6, 2023 166,289 4,614.14
[6]	On January 1, 2021, the Company signed an amended loan agreement with a third party for $ 918,049 , which combined credit note III along with $ 146,038 of credit note II and accrued interest on those amounts. The loan bears interest at 10 % per annum and has a maturity date of December 31, 2021. The warrants associated with credit note III are applied as a discount to the amended loan. The note holds a security guarantee of a working interest in the Utikuma oil field and a working interest in the TLSAU field. This modification created a gain of $ 77,576
[7]	On January 1, 2021, the Company signed an amended loan agreement with a third party for $ 1,133,104 , which combined credit note I along with $ 200,000 of credit note II and accrued interest on those amounts. The loan bears interest at 10 % per annum and has a maturity date of December 31, 2021. The note holds a security interest against the 25 % Working Interest in the Cona assets. This modification created a gain of $ 104,235
[8]	Various Shareholder Advances provided by Mr. Oppenheim during 2018 and 2019. There were no formal documents drawn. Interest rates were applied based on other similar loan agreements entered into by the Company during that period. On February 12, 2021, the Company entered into an amended loan agreement in the amount of $ 416,900 10
[9]	On April 23, 2020, the Company was granted a $ 56,680 business loan through the Paycheck Protection Program (PPP) administered through the CARES act. The loan amount was based 2.5 times the Company’s average monthly payroll costs. The company applied for loan forgiveness, and it was granted on July 26, 2021..

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical)

Jan. 02, 2021USD ($)

Oct. 30, 2020USD ($)$ / sharesshares

Oct. 30, 2020USD ($)$ / sharesshares

Feb. 28, 2020USD ($)$ / sharesshares

Jan. 02, 2020USD ($)shares

Apr. 25, 2019USD ($)$ / sharesshares

Sep. 17, 2018USD ($)

May 18, 2018$ / sharesshares

May 09, 2018USD ($)$ / sharesshares

Mar. 31, 2021USD ($)a

Mar. 31, 2020USD ($)

Feb. 12, 2021USD ($)

Dec. 31, 2020USD ($)

Dec. 15, 2020$ / sharesshares

May 01, 2020a

Apr. 23, 2020USD ($)

Jan. 02, 2020$ / shares

May 09, 2018$ / shares

Jan. 06, 2017USD ($)

Short-Term Debt [Line Items]

Debt interest rate

5.49%

Notes payable current

$ 3,239,546

$ 3,037,737

$ 683

Repayment of notes

1,926

$ 1,836

Debt obligation

3,239,546

3,038,309

Area of land | a

28,000

Warrants to acquire of common stock | shares

1,650,000

Warrant exercise price | $ / shares

$ 0.04

Number of common stock issued, value

Working interest percentage

3.00%

Amortization of Debt Discount (Premium)

63,007

$ 49,594

Amended and Restated Loan Agreement [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

320,000

Warrant exercise price | $ / shares

$ 0.10

Loan Agreement [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 918,049

$ 50,000

$ 1,000,000

$ 200,000

$ 416,900

Debt interest rate

10.00%

0.00%

10.00%

10.00%

Debt Instrument, Maturity Date

Mar. 1, 2022

Jun. 30, 2020

Warrants to acquire of common stock | shares

5,000,000

5,000,000

200,000

5,000,000

Warrant exercise price | (per share)

$ 0.10

$ 0.10

$ 0.10

$ 0.10

Warrant expiry date

Jan. 2, 2023

Working interest percentage

3.00%

[custom:LoanInterestPercentage]

12.00%

Debt Instrument, Periodic Payment

$ 6,000

Debt instrument, unamortized discount

$ 266,674

Amortization of Debt Discount (Premium)

11,111

Origination fee

$ 120,000

Loan Agreement [Member] | Jovian Resources LLC [Member]

Short-Term Debt [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

146,000

Line of Credit Facility, Current Borrowing Capacity

346,038

Loan Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

5,000,000

5,000,000

Warrant exercise price | $ / shares

$ 0.05

$ 0.05

Debt instrument, unamortized discount

$ 166,289

$ 166,289

Amortization of Debt Discount (Premium)

$ 4,614.14

Warrant expiring date

Jan. 6, 2023

Loan Agreement [Member] | Blue Sky Resources Ltd [Member]

Short-Term Debt [Line Items]

Debt obligation

730,000

Loan Agreement [Member] | Luseland, Hearts Hill and Cuthbert Fields [Member]

Short-Term Debt [Line Items]

Debt obligation

$ 800,000

Assets working interest

25.00%

Area of land | a

41,526

Loan Agreement One [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 1,133,104

Debt interest rate

10.00%

Truck Loan [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 35,677

Debt interest rate

[1]

5.00%

Notes payable current

$ 7,990

9,343

Debt Instrument, Maturity Date

[1]

Jan. 20, 2022

Debt obligation

[1]

$ 7,990

9,916

Credit Note I [Member]

Short-Term Debt [Line Items]

Debt interest rate

[2]

12.00%

Notes payable current

800,000

Debt Instrument, Maturity Date

[2]

May 11, 2021

Debt obligation

[2]

800,000

Credit Note I [Member] | Amended and Restated Loan Agreement [Member] | Bow Energy Ltd [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 800,000

Debt interest rate

12.00%

Notes payable current

$ 710,000

Increase in loan amount

$ 1,530,000

Debt default interest rate

19.00%

Repayment of notes

$ 10,000

Debt Instrument, Maturity Date

May 11, 2021

Credit Note I [Member] | Loan Agreement [Member]

Short-Term Debt [Line Items]

Number of common stock issued | shares

500,000

Number of common stock issued, value

$ 47,500

Fair value of warrants issued

182,650

Loss on extinguishment of debt

260,162

Credit Note I [Member] | Loan Agreement [Member] | Canadian Dollars [Member]

Short-Term Debt [Line Items]

Fair value of warrants issued

$ 30,012

Credit Note I [Member] | Loan Agreement [Member] | Lender [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

2,320,000

Credit Note I [Member] | Loan Agreement [Member] | Lender [Member] | Loan Warrant One [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

320,000

Warrant exercise price | $ / shares

$ 0.10

Warrant expiry date

May 15, 2021

Credit Note I [Member] | Loan Agreement [Member] | Lender [Member] | Loan Warrant Two [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

500,000

Warrant exercise price | $ / shares

$ 0.12

Warrant expiry date

May 15, 2021

Credit Note I [Member] | Loan Agreement [Member] | Lender [Member] | Loan Warrant Three [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

1,500,000

Warrant exercise price | $ / shares

$ 0.10

Warrant expiry date

May 15, 2020

Credit Note I [Member] | Loan Agreement [Member] | Lender [Member] | Restricted Stock [Member]

Short-Term Debt [Line Items]

Number of common stock issued | shares

500,000

Acquisition Note [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 750,000

Debt interest rate

9.00%

Debt Instrument, Maturity Date

Apr. 25, 2021

Warrants to acquire of common stock | shares

500,000

Warrant exercise price | $ / shares

$ 0.12

Debt instrument, unamortized discount

$ 38,249

Amortization of Debt Discount (Premium)

$ 8,366

Acquisition Note [Member] | Cona Assets [Member]

Short-Term Debt [Line Items]

Working interest percentage

25.00%

Credit Note Three and Two [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 146,038

Credit Note II [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 200,000

Debt interest rate

[3]

12.00%

Notes payable current

346,038

Debt Instrument, Maturity Date

[3]

Oct. 17, 2019

Debt obligation

[3]

$ 346,038

PPP Loan [Member]

Short-Term Debt [Line Items]

Debt obligation

$ 56,680

[1]

On January 6, 2017, the Company purchased a truck and entered into an installment note in the amount of $ 35,677 5.49 683

[2]

On May 9, 2018, Bow entered into an Amended and Restated Loan Agreement with a third party. The Loan Agreement increased by $ 800,000 1,530,000 12 19 10,000 710,000 May 11, 2021 800,000 25 41,526 730,000

[3]

On September 17, 2018, the Company entered into a loan agreement with a third party for $ 200,000 to acquire an additional 3 % working interest in the Canadian Properties. The loan bears interest at 12 % per annum and has a maturity date of October 17, 2019. Payments of principal and interest in the amount of $ 6,000 are due monthly. The loan is secured against the Company’s 3 % working interest in the Canadian Properties and has no financial covenants. During 2020, the LOC balance increased by $ 146,000 resulting in a $ 346,038 ending balance. On January 1, 2021, the Lender signed an amended loan agreement, which moved the balance of this note to credit note VI. More details can be found in footnote (vi) and (vii).

SCHEDULE OF FUTURE MINIMUM REPA

SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE (Details)	Mar. 31, 2021USD ($)
Debt Disclosure [Abstract]
2021	$ 3,479,318
Thereafter
Total	$ 3,479,618

SCHEDULE OF RELATED PARTY NOTES

SCHEDULE OF RELATED PARTY NOTES PAYABLE (Details) - USD ($)

Jan. 02, 2021

Feb. 28, 2020

Feb. 14, 2020

Jan. 03, 2020

Jan. 02, 2020

Mar. 31, 2021

Feb. 12, 2021

Dec. 31, 2020

Dec. 31, 2019

Dec. 04, 2019

Aug. 15, 2019

Sep. 17, 2018

Jan. 06, 2017

Defined Benefit Plan Disclosure [Line Items]

Interest rate

5.49%

Notes payable - related party

$ 950,516

$ 1,035,329

Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

10.00%

0.00%

10.00%

10.00%

Date of maturity

Mar. 1, 2022

Jun. 30, 2020

Discount on related party notes

$ 266,674

Discount

(266,674)

Debt Instrument, Face Amount

$ 918,049

$ 50,000

$ 1,000,000

$ 416,900

$ 200,000

Quinten Beasley [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

10.00%

Date of maturity

Oct. 14, 2016

Notes payable - related party

$ 5,000

5,000

Jovian Petroleum Corporation [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[1]

4.00%

Date of maturity

[1]

Dec. 31, 2021

Notes payable - related party

[1]

$ 178,064

188,285

Ivar Siem [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[2]

12.00%

Notes payable - related party

[2]

200,000

Date of maturity

[2]

On demand

Ivar Siem [Member] | Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

9.00%

12.00%

12.00%

Debt Instrument, Face Amount

$ 278,435

$ 100,000

$ 75,000

Ivar Siem One [Member]

Defined Benefit Plan Disclosure [Line Items]

Notes payable - related party

[2]

50,000

Date of maturity

[2]

On demand

Ivar Siem Two [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[2]

9.00%

Date of maturity

[2]

Dec. 31, 2021

Notes payable - related party

[2]

$ 278,435

Mark M Allen [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[3]

9.00%

Date of maturity

[3]

Sep. 2, 2021

Notes payable - related party

[3]

$ 55,000

55,000

Discount on related party notes

11,536

Discount

(11,536)

Mark M Allen [Member] | Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

9.00%

10.00%

10.00%

12.00%

Date of maturity

Jun. 30, 2021

Jun. 1, 2020

Jun. 1, 2020

Debt Instrument, Face Amount

$ 245,938

$ 125,000

$ 100,000

$ 200,000

Mark M Allen One [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[4]

10.00%

Date of maturity

[4]

Jun. 30, 2021

Notes payable - related party

[4]

135,000

Discount on related party notes

11,420

Discount

(11,420)

Mark M Allen Two [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[5]

12.00%

Date of maturity

[5]

Jun. 30, 2021

Notes payable - related party

[5]

$ 200,000

200,000

Discount on related party notes

11,922

Discount

$ (11,922)

Mark M Allen Three [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[6]

10.00%

Date of maturity

[6]

Jun. 30, 2020

Notes payable - related party

[6]

100,000

Discount on related party notes

100,000

Discount

$ (100,000)

Mark M Allen Four [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[6]

10.00%

Date of maturity

[6]

Jun. 30, 2020

Notes payable - related party

[6]

125,000

Discount on related party notes

125,000

Discount

$ (125,000)

Mark Allen [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest rate

[6]

9.00%

Date of maturity

[6]

Jun. 30, 2021

Notes payable - related party

[6]

$ 245,938

Discount on related party notes

245,000

Discount

$ (245,000)

[1]

On February 9, 2018, the Company entered into a Revolving Line of Credit Agreement (“LOC”) for $ 200,000 500,000 25 3.5

[2]

On August 15, 2019, the Company entered into a loan agreement in the amount of $ 75,000 12 100,000 12 1,250,000 0.08 5,000,000 0.10 50,000 0 200,000 0.10 March 1, 2022 278,435 9

[3]

On April 15, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 55,000 from Mr. Allen. Mr. Allen is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bears interest at an interest rate of 9 % per annum and matures on August 15, 2021.

[4]

On January 6, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 135,000 ($ 62,000 on January 6, 2020, $ 45,000 on May 18, 2020, and $ 28,000 on June 26, 2020) from a third party. The third party is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bore interest at an interest rate of 10 % per annum and mature on June 30, 2020 . On March 30, 2021, this note was settled with shares of the company. More details can be found in Note 10. Equity.

[5]

During 2019, the Company entered into a loan agreement in the amount of $ 200,000 with Mark M Allen. The note bears interest at an interest rate of 12 % per annum and matures on June 30, 2021. At the maturity date, the note holder has the right to collect the principal plus interest or convert into 2,500,000 shares of common stock at $ 0.08 per share. In addition, upon conversion, the note holder will also receive 10,000,000 warrants at an exercise price of $ 0.10 per share, vesting immediately with a 36-month expiration period.

[6]

On January 3, 2020, the Company entered into a loan agreement in the amount of $

SCHEDULE OF RELATED PARTY NOT_2

SCHEDULE OF RELATED PARTY NOTES PAYABLE (Details) (Parenthetical)

Jan. 02, 2021USD ($)

Oct. 30, 2020USD ($)$ / sharesshares

Feb. 28, 2020USD ($)$ / sharesshares

Feb. 14, 2020USD ($)shares

Jan. 06, 2020USD ($)

Jan. 03, 2020USD ($)shares

Jan. 02, 2020USD ($)shares

Dec. 04, 2019USD ($)$ / sharesshares

Mar. 31, 2021USD ($)

Mar. 31, 2020USD ($)

Dec. 31, 2019USD ($)$ / sharesshares

Feb. 12, 2021USD ($)

Dec. 15, 2020$ / sharesshares

Jun. 26, 2020USD ($)

May 18, 2020USD ($)

Apr. 15, 2020USD ($)

Feb. 14, 2020$ / shares

Jan. 03, 2020$ / shares

Jan. 02, 2020$ / shares

Aug. 15, 2019USD ($)

Sep. 17, 2018USD ($)

Apr. 12, 2018USD ($)

Feb. 09, 2018USD ($)

Jan. 06, 2017

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

5.49%

Warrant exercise price | $ / shares

$ 0.04

Warrant to purchase of common stock | shares

1,650,000

Amortization of Debt Discount (Premium)

$ 63,007

$ 49,594

Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

10.00%

0.00%

10.00%

10.00%

Debt instrument face amount

$ 918,049

$ 50,000

$ 1,000,000

$ 416,900

$ 200,000

Warrant exercise price | (per share)

$ 0.10

$ 0.10

$ 0.10

Warrant to purchase of common stock | shares

5,000,000

200,000

5,000,000

Debt instrument maturity date

Mar. 1, 2022

Jun. 30, 2020

Warrants and Rights Outstanding, Maturity Date

Jan. 2, 2023

Amortization of Debt Discount (Premium)

$ 11,111

Loan Agreement [Member] | Warrant [Member]

Defined Benefit Plan Disclosure [Line Items]

Warrant exercise price | $ / shares

$ 0.05

Warrant to purchase of common stock | shares

5,000,000

Amortization of Debt Discount (Premium)

$ 4,614.14

Jovian Petroleum Corporation [Member]

Defined Benefit Plan Disclosure [Line Items]

Ownership interest

25.00%

Debt interest rate

[1]

4.00%

Debt instrument maturity date

[1]

Dec. 31, 2021

Jovian Petroleum Corporation [Member] | Revolving Line of Credit Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Revolving line of credit

$ 500,000

$ 200,000

Debt interest rate

3.50%

Ivar Siem [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

[2]

12.00%

Ivar Siem [Member] | Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

9.00%

12.00%

12.00%

Debt instrument face amount

$ 278,435

$ 100,000

$ 75,000

Shares issued on conversion of debt | shares

1,250,000

Ivar Siem [Member] | Loan Agreement [Member] | Warrant [Member]

Defined Benefit Plan Disclosure [Line Items]

Shares issued on conversion of debt | shares

5,000,000

Warrant exercise price | $ / shares

$ 0.10

Mark M Allen [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

[3]

9.00%

Debt instrument maturity date

[3]

Sep. 2, 2021

Mark M Allen [Member] | Loan Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

9.00%

10.00%

10.00%

12.00%

Debt instrument face amount

$ 245,938

$ 125,000

$ 100,000

$ 200,000

Shares issued on conversion of debt | shares

2,500,000

Conversion price per share | $ / shares

$ 0.08

$ 0.08

Warrant exercise price | $ / shares

$ 0.10

$ 0.10

Warrant to purchase of common stock | shares

750,000

400,000

Debt instrument maturity date

Jun. 30, 2021

Jun. 1, 2020

Jun. 1, 2020

Warrants and Rights Outstanding, Maturity Date

Feb. 14, 2022

Jan. 3, 2023

Amortization of Debt Discount (Premium)

$ 38,249

$ 31,946

Amortization of Debt Issuance Costs

$ 1,903

$ 1,775

Mark M Allen [Member] | Loan Agreement [Member] | Warrant [Member]

Defined Benefit Plan Disclosure [Line Items]

Shares issued on conversion of debt | shares

10,000,000

Warrant exercise price | $ / shares

$ 0.10

Mark M Allen [Member] | Consulting Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt interest rate

10.00%

9.00%

Debt instrument face amount

$ 135,000

$ 55,000

Debt instrument maturity date

Jun. 30, 2020

Third Party [Member] | Consulting Agreement [Member]

Defined Benefit Plan Disclosure [Line Items]

Debt instrument face amount

$ 62,000

$ 28,000

$ 45,000

[1]

On February 9, 2018, the Company entered into a Revolving Line of Credit Agreement (“LOC”) for $ 200,000 500,000 25 3.5

[2]

On August 15, 2019, the Company entered into a loan agreement in the amount of $ 75,000 12 100,000 12 1,250,000 0.08 5,000,000 0.10 50,000 0 200,000 0.10 March 1, 2022 278,435 9

[3]

On April 15, 2020, the Company entered into a consulting agreement, with Mark M Allen, that included a funding clause where the Company borrowed $ 55,000 from Mr. Allen. Mr. Allen is responsible for the future oversight and management of the SUDS field located in Creek County, Oklahoma. The note bears interest at an interest rate of 9 % per annum and matures on August 15, 2021.

SCHEDULE OF FUTURE MINIMUM RE_2

SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Short-Term Debt [Line Items]
Thereafter
Total	950,516	$ 1,035,329
Notes Payable [Member]
Short-Term Debt [Line Items]
2021	962,438
Thereafter
Total	$ 962,438

SCHEDULE OF DERIVATIVE LIABIL_2

SCHEDULE OF DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Mar. 31, 2021USD ($)
Investments, All Other Investments [Abstract]
Balance, beginning	$ 183,798
Additions
Fair value adjustments	187,716
Balance, ending	$ 371,514

SCHEDULE OF DERIVATIVE LIABIL_3

SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION (Details)	3 Months Ended
	Mar. 31, 2021
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.01
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0.35
Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, expected life	1 month 9 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, expected life	2 years 6 months 29 days
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0
Expected Volatility [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	289
Expected Volatility [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	398

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details Narrative)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 15, 2020$ / sharesshares	Oct. 30, 2020USD ($)$ / sharesshares	Feb. 28, 2020$ / sharesshares	Jan. 06, 2020USD ($)$ / sharesshares	Jan. 02, 2020$ / sharesshares	May 18, 2018USD ($)$ / sharesshares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants to acquire of common stock | shares			1,650,000
Warrant exercise price | $ / shares			$ 0.04
Derivative liability | $	$ 371,514	$ 183,798
Amended and Restated Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants to acquire of common stock | shares								320,000
Warrant exercise price | $ / shares								$ 0.10
Derivative liability | $								$ 30,012
Acquisition Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants to acquire of common stock | shares						5,000,000
Warrant exercise price | $ / shares						$ 0.10
Derivative liability | $						$ 144,259
Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants to acquire of common stock | shares				5,000,000	200,000		5,000,000
Warrant exercise price | (per share)				$ 0.10	$ 0.10		$ 0.10
Derivative liability | $				$ 95,352

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS (Details)	3 Months Ended
	Mar. 31, 2021
Minimum [Member]
Inflation rate	1.92%
Estimated asset life	12 years
Maximum [Member]
Inflation rate	2.15%
Estimated asset life	22 years

SCHEDULE OF ASSET RETIREMENT OB

SCHEDULE OF ASSET RETIREMENT OBLIGATIONS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Asset retirement obligations at beginning of period	$ 3,624,133	$ 1,723,364	$ 1,723,364
Acquisition of Canadian property - Utikuma			906,146
Plugging liability			606,109
Accretion expense			287,758
Foreign currency translation	34,489		100,756
Accretion expense	88,206	48,945
Asset retirement obligations at end of period	3,746,828		3,624,133
Canadian Properties [Member]
Property, Plant and Equipment [Line Items]
Asset retirement obligations at beginning of period	2,711,909	1,445,991	1,445,991
Acquisition of Canadian property - Utikuma			906,146
Accretion expense			259,016
Foreign currency translation	34,489		100,756
Accretion expense	81,823
Asset retirement obligations at end of period	2,828,221		2,711,909
US Properties [Member]
Property, Plant and Equipment [Line Items]
Asset retirement obligations at beginning of period	912,224	$ 277,373	277,373
Acquisition of Canadian property - Utikuma			0
Plugging liability			606,109
Accretion expense			28,742
Foreign currency translation
Accretion expense	6,383
Asset retirement obligations at end of period	$ 918,607		$ 912,224

SCHEDULE OF COMMON STOCK PURCHA

SCHEDULE OF COMMON STOCK PURCHASE WARRANTS ISSUED AND OUTSTANDING (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Warrants Outstanding, Beginning balance	40,764,667	57,043,837
Weighted Average Exercise Price, Beginning balance	$ 0.13	$ 0.14
Warrants Outstanding, Granted	6,400,000	18,650,000
Weighted Average Exercise Price, Granted	$ 0.08	$ 0.15
Warrants Outstanding, Exercised		(1,650)
Weighted Average Exercise Price, Exercised		$ 0.08
Warrants Outstanding, Expired	(2,873,833)	(33,279,170)
Weighted Average Exercise Price, Expired	$ 0.11	$ 0.19
Warrants Outstanding, Ending balance	44,290,834	40,764,667
Weighted Average Exercise Price, Ending balance	$ 0.12	$ 0.13

SCHEDULE OF WARRANTS ISSUANCE D

SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted	6,400,000	18,650,000
Warrant [Member] | Employment Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted		1,000,000
Warrant [Member] | Financing Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted	250,000	1,000,000
Warrant [Member] | Consulting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted		250,000
Warrant [Member] | Loan Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted		11,150,000
Warrant [Member] | Extinguishment of Debt [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted	5,400,000
Warrant [Member] | Board of Directors and Advisory Board Service [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted	750,000	5,250,000

SCHEDULE OF FAIR VALUE OF ASSUM

SCHEDULE OF FAIR VALUE OF ASSUMPTION (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Expected dividend rate	0.00%	0.00%
Minimum [Member]
Risk-free interest rate	0.16%	1.65%
Expected life	2 years	1 year
Expected volatility	449.00%	240.00%
Maximum [Member]
Risk-free interest rate	0.35%	2.38%
Expected life	3 years	3 years
Expected volatility	479.00%	274.00%

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)

Mar. 30, 2021

Jan. 27, 2021

Jan. 25, 2021

Jan. 07, 2021

Dec. 15, 2020

Sep. 02, 2020

Feb. 29, 2020

Jan. 20, 2020

Aug. 14, 2019

Aug. 08, 2019

Jul. 23, 2019

Nov. 07, 2017

Jan. 30, 2021

Mar. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Jan. 29, 2021

Dec. 22, 2020

Mar. 31, 2020

Jan. 06, 2017

Class of Stock [Line Items]

Stock conversion price

$ 0.28

Preferred stock conversion, description

the value of each dollar of preferred stock (based on a $10 per share price) will convert into 7.1429 common shares (which results in a $0.14 per common share conversion rate)

Cumulative cash dividends

$ 44,675

$ 44,675

Proceeds from warrant exercise

$ 69,375

Warrant exercise price

$ 0.04

Warrant to purchase of common stock

1,650,000

Debt interest rate

5.49%

Warrants outstanding, weighted-average remaining contractual life

1 year 4 months 28 days

1 year 4 months 20 days

Warrants outstanding, intrinsic value

$ 0

$ 0

Warrant [Member]

Class of Stock [Line Items]

Issuance of common stock related shares

40,000,000

Mark Allen [Member]

Class of Stock [Line Items]

Number of shares issued

5,400,000

Warrant exercise price

$ 0.08

Warrant to purchase of common stock

5,400,000

Vesting term

36 months

Unpaid contract wages

$ 30,000

Conversion of Stock, Shares Converted

333,333

Secured Debt

$ 135,000

Guaranteed return secured loan

$ 135,000

Consulting Agreement [Member]

Class of Stock [Line Items]

Issuance of common stock related shares

250,000

Employment Agreement [Member] | President [Member]

Class of Stock [Line Items]

Number of shares issued

2,000,000

Warrant exercise price

$ 0.08

Officer compensation, per month

$ 15,000

Warrant to purchase of common stock

1,000,000

Vesting term

24 months

Employment Agreement Signing Bonus [Member] | President [Member]

Class of Stock [Line Items]

Number of shares issued

1,000,000

Employment Agreement After Completion of Probationary Period [Member] | President [Member]

Class of Stock [Line Items]

Number of shares issued

1,000,000

Vesting term

36 months

Executive Salary Payable Agreement [Member]

Class of Stock [Line Items]

Issuance of common stock related shares

1,992,272

Executive Salary Payable Agreement [Member] | American Resources [Member]

Class of Stock [Line Items]

Number of shares to be issued

500,000

Debt instrument face amount

$ 77,500

Debt interest rate

15.00%

Joel Oppenheim [Member]

Class of Stock [Line Items]

Number of shares issued

316,491

316,491

Proceeds from private placement

$ 12,500

Warrants to purchase common stock

10,000

150,000

312,500

Proceeds from warrant exercise

$ 1,000

$ 15,000

Warrant exercise price

$ 0.10

$ 0.10

$ 0.08

Shares issued on conversion of debt

156,250

Fair value of warrants issued

$ 15,517

Cash payment of debt

2,500

Debt instrument, forgiveness amount

$ 10,000

Jovian [Member]

Class of Stock [Line Items]

Private placement, description

purchased 1 unit of the debt private placement with gross proceeds of $12,500

Warrants to purchase common stock

312,500

Warrant exercise price

$ 0.08

Shares issued on conversion of debt

156,250

Proceeds from issuance of debt

$ 12,500

Settlement and Mutual Release Agreement [Member] | Paul Deputy [Member]

Class of Stock [Line Items]

Officer compensation, per month

$ 50,000

Number of shares to be issued

250,000

Description on agreement terms

Paul Deputy was reinstated Interim Chief Financial Officer, signed a Settlement and Mutual Release Agreement. In exchange for releasing the Company for any current, outstanding payroll and/or service-related liability on January 29, 2021, the Company agreed to pay Mr. Deputy $50,000, to be paid in $2,500 monthly increments, starting April 1, 2021. In addition, Mr. Deputy was issued 250,000 shares of Petrolia common stock on January 29, 2021.

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, dividend rate

9.00%

2019 Units [Member] | Private Placement [Member]

Class of Stock [Line Items]

Shares Issued, Price Per Share

$ 0.08

Number of shares issued

1,875,000

Proceeds from private placement

$ 150,000

Private placement, description

Each 2019 Unit was comprised of one common share and two warrants entitling the holder to exercise such warrant for one common share for a period of two years from the date of issuance. The warrants have exercise price of $0.10 per share. See additional description of the detail transactions concerning those warrants in Note 11: Related Party Transactions, below

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 30, 2021USD ($)$ / sharesshares	Jan. 29, 2021USD ($)$ / sharesshares	Jan. 11, 2021USD ($)$ / sharesshares	Jan. 07, 2021USD ($)$ / sharesshares	Dec. 22, 2020USD ($)$ / sharesshares	Dec. 15, 2020USD ($)$ / sharesshares	Dec. 15, 2020USD ($)$ / sharesshares	Sep. 02, 2020USD ($)$ / sharesshares	May 29, 2020USD ($)a	May 29, 2020CAD ($)	Jan. 20, 2020USD ($)$ / sharesshares	Aug. 14, 2019USD ($)$ / sharesshares	Aug. 08, 2019USD ($)$ / sharesshares	Jan. 30, 2021shares	Mar. 31, 2021USD ($)$ / sharesshares	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)shares	Jul. 23, 2019$ / sharesshares	Feb. 09, 2018
Related Party Transaction [Line Items]
Warrant to purchase of common stock | shares							1,650,000	1,650,000
Exercise price of warrants | $ / shares							$ 0.04	$ 0.04
Payments to Acquire Businesses, Gross																	$ 1,374,353
Payment for Contingent Consideration Liability, Investing Activities										$ 1,000,000
West texas intermediate terms description										At the time WTI price exceeded $50/bbl, the Company would pay an additional $750,000. In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (for a cumulative contingent total of $	At the time WTI price exceeded $50/bbl, the Company would pay an additional $750,000. In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (for a cumulative contingent total of $
Other Assets, Current	$ 39,443															$ 39,443		$ 39,443
Warrants to purchase shares of common stock, granted | shares																6,400,000		18,650,000
Warrants to purchase of common stock shares, exercised | shares																		1,650
Proceeds from warrant exercise								$ 69,375
Share-Based Payment Arrangement, Noncash Expense																$ 27,369	$ 67,193
Mark Allen [Member] | Issued Upon Signing [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares									1,000,000
Alberta Enegry Regulator [Member]
Related Party Transaction [Line Items]
Amount of acquisition fund requirement										$ 607,357
Other Assets, Current										$ 390,159
Blue Sky Resources Ltd [Member]
Related Party Transaction [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired										50.00%
Area of Land | a										28,000
Equity Method Investment, Ownership Percentage										100.00%
Payments to Acquire Businesses, Gross											$ 2,000,000
Jovian Petroleum Corporation [Member]
Related Party Transaction [Line Items]
Equity Method Investment, Ownership Percentage																				25.00%
Jovian Petroleum Corporation [Member] | Debt Private Placements [Member]
Related Party Transaction [Line Items]
Proceeds from issuance of debt												$ 12,500
Number of shares issued | shares												156,250
Warrant to purchase of common stock | shares												312,500
Exercise price of warrants | $ / shares												$ 0.08
Mark Allen [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares	5,400,000								2,000,000
Exercise price of warrants | $ / shares	$ 0.08						$ 0.04	$ 0.04	$ 0.08							$ 0.08
Salary									$ 15,000
Warrants to purchase shares of common stock, granted | shares									1,000,000
Warrant term	36 months								36 months							36 months
Warrants to purchase of common stock shares, exercised | shares							1,650,000
Proceeds from warrant exercise							$ 69,375
Conversion price | $ / shares	$ 0.033	$ 0.033														$ 0.033
Gain on related party nature of transaction	$ 108,578	$ 19,001
Conversion of Stock, Shares Converted | shares		333,333
Unpaid contract wages		$ 30,000
Loans Payable	135,000															$ 135,000
[custom:ConsultingFees]	$ 135,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares	5,400,000															5,400,000
Warrants value	$ 200,378															$ 200,378
Mark Allen [Member] | Consulting Agreement [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares							250,000
Mark Allen [Member] | Six Month Probationary Period [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares									1,000,000
Tariq Chaudhary [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares						500,000
Accrued Salaries						$ 77,500
Conversion price | $ / shares						$ 0.15
Joel Oppenheim [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares					316,491										316,491
Exercise price of warrants | $ / shares													$ 0.10	$ 0.10					$ 0.08
Proceeds from warrant exercise													$ 1,000	$ 15,000
Conversion price | $ / shares					$ 0.02
Share-Based Payment Arrangement, Noncash Expense					$ 60,000
Gain on related party nature of transaction					$ 53,670
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares													10,000	150,000					312,500
Zel Khan [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares				1,992,272
Accrued Salaries				$ 325,000
Conversion price | $ / shares				$ 0.025
Gain on related party nature of transaction				$ 275,193
Paul Deputy [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares			250,000
Accrued Salaries			$ 192,520.04
Conversion price | $ / shares			$ 0.033
Gain on related party nature of transaction			$ 134,270
Debt Instrument, Frequency of Periodic Payment			20 monthly payments
Debt Instrument, Periodic Payment			$ 2,500

SCHEDULE OF LONG-LIVED ASSETS (

SCHEDULE OF LONG-LIVED ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Total long-lived assets	$ 5,788,824		$ 5,952,084
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	1,082,248	$ 481,121
Production costs	(671,556)	(604,107)
Depreciation, depletion, amortization and accretion	(271,345)	(351,323)
Results of operations from producing activities	139,347	(474,309)
Total long-lived assets	5,788,824	11,072,361
Operating Segments [Member] | CANADA
Segment Reporting Information [Line Items]
Revenue	1,069,595	474,632
Production costs	(510,424)	(481,447)
Depreciation, depletion, amortization and accretion	(257,218)	(336,323)
Results of operations from producing activities	301,953	(343,138)
Total long-lived assets	1,527,541	733,777
Operating Segments [Member] | UNITED STATES
Segment Reporting Information [Line Items]
Revenue	12,653	6,489
Production costs	(161,132)	(122,660)
Depreciation, depletion, amortization and accretion	(14,127)	(15,000)
Results of operations from producing activities	(162,606)	(131,172)
Total long-lived assets	$ 4,261,283	$ 10,338,584

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Feb. 16, 2022USD ($)	Feb. 16, 2022CAD ($)	Dec. 30, 2021USD ($)	Jan. 30, 2022USD ($)shares	Nov. 30, 2021USD ($)shares	Oct. 31, 2021USD ($)shares	Mar. 31, 2020USD ($)	Jun. 13, 2022	Apr. 08, 2021USD ($)
Subsequent Event [Line Items]
Number of shares issued, value
Subsequent Event [Member]
Subsequent Event [Line Items]
Proposed amount on OCD									$ 35,100
Subsequent Event [Member] | Argonaut Insurance Company [Member]
Subsequent Event [Line Items]
Settlement amount			$ 52,749
Payments on settlement amount			$ 15,000
Subsequent Event [Member] | Subscription Agreements [Member] | Series C Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Number of common stock issued | shares				11,000	11,000	11,000
Number of shares issued, value				$ 10	$ 10	$ 10
Subsequent Event [Member] | Purchase and Sale Agreement and Debt Settlement Agreement [Member] | Prospera Energy [Member]
Subsequent Event [Line Items]
Debt forgiveness amount	$ 1,720,613
Convertible debt	$ 510,000
Payments on convertible debt		$ 75,000
Subsequent Event [Member] | Letter Agreement [Member] | Blue Sky Resources Ltd [Member]
Subsequent Event [Line Items]
Sale on working interest								50.00%