Petrolia Energy (BBLSQ) 10-Q/A 28 Jul 23 2022 Q1 Quarterly report (amended) Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2022	Feb. 17, 2023
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
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, 2022	Dec. 31, 2021
Current assets
Cash	$ 105,136	$ 14,058
Accounts receivable	229,633	5,942
Other current assets	6,397	5,641
Total current assets	341,166	25,641
Oil and gas, on the basis of full cost accounting
Evaluated properties	6,833,326	6,797,025
Furniture, equipment & software	155,293	155,293
Less accumulated depreciation and depletion	(661,976)	(603,135)
Net property and equipment	6,326,643	6,349,183
Other assets
Operating lease right-of-use asset	10,156	12,821
Other assets	1,460,553	1,450,841
Total Assets	8,138,518	7,838,486
Current liabilities
Accounts payable	250,797	320,088
Accounts payable – related parties	59,694	57,363
Operating lease liability – current	10,972	13,909
Accrued liabilities	1,189,817	1,149,012
Accrued liabilities – related parties	924,135	862,158
Notes payable, current portion	3,438,542	3,438,162
Notes payable – related parties, current portion	779,373	779,373
Total current liabilities	6,653,330	6,620,065
Asset retirement obligations	2,317,254	2,257,027
Derivative liability	5,069	22,554
Total Liabilities	8,975,653	8,899,646
Stockholders’ Deficit
Common stock, $0.001 par value; 400,000,000 shares authorized; 176,988,322 and 176,988,322 shares issued and outstanding	176,988	176,988
Additional paid in capital	60,242,189	60,216,722
Accumulated other comprehensive income	(239,298)	(269,155)
Accumulated deficit	(61,170,710)	(61,339,161)
Total Stockholders’ Deficit	(837,135)	(1,061,160)
Total Liabilities and Stockholders’ Deficit	8,138,518	7,838,486
Series A Preferred Stock [Member]
Stockholders’ Deficit
Preferred Series C stock, $0.10 par value, 11,000 shares authorized, 11,000 and 8,500 shares issued and outstanding	199	199
Series B Preferred Stock [Member]
Stockholders’ Deficit
Preferred Series C stock, $0.10 par value, 11,000 shares authorized, 11,000 and 8,500 shares issued and outstanding	152,397	152,397
Series C Preferred Stock [Member]
Stockholders’ Deficit
Preferred Series C stock, $0.10 par value, 11,000 shares authorized, 11,000 and 8,500 shares issued and outstanding	$ 1,100	$ 850

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
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	176,988,322
Common stock, shares outstanding	176,988,322	176,988,322
Series A Preferred Stock [Member]
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
Series B Preferred Stock [Member]
Preferred stock, shares authorized	3	3
Preferred stock, shares issued	3	0
Preferred stock, shares outstanding	3	0
Preferred stock, no par value	$ 0	$ 0
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	11,000	11,000
Preferred stock, shares issued	11,000	8,500
Preferred stock, shares outstanding	11,000	8,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Oil and gas sales
Total Revenue	$ 1,836,360	$ 1,082,248
Revenue, Product and Service [Extensible Enumeration]	BBLS:OilAndGasSalesMember	BBLS:OilAndGasSalesMember
Operating expenses
Lease operating expense	$ 1,275,837	$ 535,393
Production tax	438	1,163
General and administrative expenses	147,846	331,014
Depreciation, depletion and amortization	52,516	183,139
Asset retirement obligation accretion	42,478	88,206
Total operating expenses	1,519,115	1,138,915
Gain (loss) from operations	317,245	(56,667)
Other income (expenses)
Interest expense	(124,937)	(158,048)
Other income	5,521
Change in fair value of derivative liabilities	17,485	(187,716)
Total other income (expenses)	(101,931)	(345,764)
Net income (loss) before taxes	215,314	(402,431)
Series A Preferred Dividends	(44,797)	(44,675)
Series C Preferred Dividends	(2,066)
Net income (loss) attributable to common stockholders	168,451	(447,106)
Other comprehensive income, net of tax
Foreign currency translation adjustments	29,857	2,327
Comprehensive income (loss)	$ 198,308	$ (444,779)
Gain (loss) per share
(Basic & diluted)	$ 0	$ 0
Weighted average number of common shares outstanding, basic & diluted	176,988,322	170,685,245

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C 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, 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					27,639				27,639
Series A preferred dividends								(44,675)	(44,675)
Warrants issued as financing fee					9,252				9,252
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
Common shares issued for settlement of related party fee, shares				5,592,096
Warrants issued for settlement of loans					200,378				200,378
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
Other comprehensive income (loss)							2,327		2,327
Net income/loss								(402,431)	(402,431)
Preferred Series C issued for cash								44,675	44,675
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
Beginning balance, value at Dec. 31, 2021	$ 199	$ 152,397	$ 850	$ 176,988	60,216,722		(269,155)	(61,339,161)	(1,061,160)
Beginning balance, shares at Dec. 31, 2021	199,100	3	8,500	176,988,322
Series A preferred dividends			$ (250)		(24,750)				(25,000)
Warrants issued as financing fee					717				717
Other comprehensive income (loss)							29,857		29,857
Net income/loss								215,314	215,314
Series A preferred dividends								(44,797)	(44,797)
Series C preferred dividends								(2,066)	(2,066)
Preferred Series C issued for cash			$ 250		24,750				25,000
Preferred Series C issued for cash, shares			2,500
Ending balance, value at Mar. 31, 2022	$ 199	$ 152,397	$ 1,100	$ 176,988	$ 60,242,189		$ (239,298)	$ (61,170,710)	$ (837,135)
Ending balance, shares at Mar. 31, 2022	199,100	3	11,000	176,988,322

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Cash Flows from Operating Activities
Net gain (loss)	$ 215,314	$ (402,431)
Adjustment to reconcile net gain (loss) to net cash provided by (used in) operating activities:
Depletion, depreciation and amortization	52,516	183,139
Asset retirement obligation accretion	42,478	88,206	$ 316,873
Operating lease	(272)	263
Amortization of debt discount	13,857	63,007
Change in fair value of derivative liabilities	(17,485)	187,716
Stock-based compensation expense		27,369
Warrants issued as financing fees	717	9,252
Changes in operating assets and liabilities
Accounts receivable	(223,688)	(446,238)
Other current assets	(756)
Other assets	11,419
Accounts payable	(68,892)	24,483
Accounts payable – related parties	2,331	(587)
Accrued liabilities	(6,568)	(112,776)
Accrued liabilities – related parties	54,525	331,640
Net cash flows from operating activities	75,496	(46,957)
Cash Flows from Investing Activities
Cash flows from investing activities
Cash Flows from Financing Activities
Repayments on notes payable	(9,456)	(1,926)
Repayments on related party notes payable		(10,221)
Series C preferred stock	25,000
Cash flows from financing activities	15,544	(12,147)
Changes in foreign exchange rate	38	2,327
Net change in cash	91,078	(56,777)
Cash at beginning of period	14,058	155,045	155,045
Cash at end of period	105,136	98,268	$ 14,058
SUPPLEMENTAL DISCLOSURES
Interest paid	40,544	71,565
Income taxes paid
NON-CASH INVESTING AND FINANCIAL DISCLOSURES
Series A preferred dividends accrued	44,797	44,765
Series C preferred dividends accrued	2,066
Conversion of related party debt and payables		527,520
Settlement of notes payable related party for common shares		$ 135,000

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION:	3 Months Ended
	Mar. 31, 2022
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, 2021, as reported in Form 10-K, have been omitted.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
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, 2022, 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 as of March 31, 2022, and December 31,2021. SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS March 31, 2022 Level 1 Level 2 Level 3 Total Derivative liabilities — — 5,069 5,069 ARO liabilities — — 2,317,254 2,317,254 December 31, 2021 Derivative liabilities — — 22,554 22,554 ARO liabilities — — 2,257,027 2,257,027 Gain (loss) per share The computation of basic income (loss) per share of common stock is based on the weighted average number of shares outstanding during the period. Basic and diluted average shares outstanding during the period are the same, because there are no dilutive warrants or other instruments outstanding.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2022
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 also needs to resolve its ongoing litigation. 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, the company may need to cease operations. The Company may not be successful in raising the capital needed to drill and/or rework its existing 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 oilfield 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 company is also actively working to resolve its ongoing litigation in both the U.S. and Canada. 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, 2022
Extractive Industries [Abstract]
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, 2020 $ 4,314,805 $ 4,304,622 $ 8,619,427 Additions 787,250 — 787,250 Dispositions (2,563,434 ) — (2,563,434 ) Foreign currency translation (46,218 ) — (46,218 ) As of December 31, 2021 $ 2,492,403 $ 4,304,622 $ 6,797,025 Foreign currency translations 36,301 — 36,301 As of March 31, 2022 $ 2,528,704 $ 4,304,622 $ 6,833,326 Accumulated depletion As of December 31, 2020 $ 2,631,749 $ 61,551 $ 2,693,300 Dispositions (2,629,672 ) — (2,629,672 ) Depletion 378,306 — 378,306 Foreign currency translation 7,026 — 7,026 As of December 31, 2021 $ 387,409 $ 61,551 $ 448,960 Depletion 51,554 — 51,554 Foreign currency translation 6,323 — 6,323 As of March 31, 2022 $ 445,286 $ 61,551 $ 506,837 Net book value as of December 31, 2021 $ 2,104,994 $ 4,243,071 $ 6,348,065 Net book value as of March 31, 2022 $ 2,083,418 $ 4,243,071 $ 6,326,489 On August 6, 2019, the Company entered into a Purchase and Sale Agreement (“PSA”) for the sale of the NOACK property with Flowtex Energy LLC (“FT”). The purchaser agreed to pay $ 400,000 20,000 380,000 375,000 25,000 400,000 25,000 8,995 16,005 On May 1, 2020, Petrolia Energy Corporation acquired a 50% 28,000 100% The total purchase price of the property was $2,000,000 (CND), 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 (CND). In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (CND) (for a cumulative contingent total of $1,000,000). The price of WTI crude exceeded $50/bbl on January 6, 2021 and exceeded $57/bbl on February 8, 2021. The additional payments due were netted with the accounts receivable balance from previous Joint Interest Billing statements from BSR. The total USD value of the addition was $787,250, using prevailing exchange rates on the respective dates. Included in the terms of the agreement, the Company also funded their portion of the Alberta Energy Regulator (“AER”) bond fund requirement ($611,197 USD), necessary for the wells to continue in production after the acquisition. Additional funds ($392,625 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 pursuant to which nine leases totalling approximately 3,800 4,880 56% 943,820 10,175,456 5,648,994 10,175,456 56% 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. On December 30, 2021, the Company entered a Stipulated Final Order to resolve the matter. The company agreed to submit appropriate forms for the identified wells, open an escrow account and deposit funds into it, and provide the OCD with a report proposing deadlines for bringing all remaining wells into compliance. The first two wells were plugged in June of 2022. See Form 8-K reference in Exhibits section below.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
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, 2022, 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, 2022 December 31, 2021 Right-of-use assets Other long-term assets 10,156 12,821 Current lease liabilities Other current liabilities 10,972 13,909 Non-current lease liabilities Other long-term liabilities — — As of March 31, 2022, the maturities of our lease liability are as follows: SCHEDULE OF MATURITIES LEASE LIABILITY 2022 $ 10,972 Less: Imputed interest (816 ) Present value of lease liabilities $ 10,156

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Truck loan (ii) 5.49 % January 20, 2022 $ — $ 4,021 Credit note IV (iii) 10 % January 01, 2020 821,931 831,387 Discount on credit note IV (83,144 ) (97,001 ) Credit note V (iv) 10 % December 31, 2022 2,085,432 2,085,432 Lee Lytton On demand 3,500 3,500 Credit note VI (v) 10 % December 31, 2021 266,900 416,900 Credit note VII (vi) 10 % December 31, 2021 150,000 — Quinten Beasley 10 % October 14, 2016 5,000 5,000 Jovian Petroleum Corporation (vii) 3.5 % December 31, 2021 178,923 178,923 M. Hortwitz 10 % October 14, 2016 10,000 10,000 $ 3,438,542 $ 3,438,162 (i) All notes are current liabilities (due within one year or less from March 31, 2022.) (ii) On January 6, 2017, the Company purchased a truck and entered into an installment note in the amount of $ 35,677 5.49% 683 (iii) 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 (iv) 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 September 17, 2018, the Company entered into a loan agreement with a third party for $ 200,000 3% 12% October 17, 2019 6,000 3 146,000 346,038 On April 25, 2019, the Company entered into a promissory note (an “Acquisition Note”) with a third-party in the amount of $ 750,000 9% April 25, 2021 500,000 0.12 38,249 8,366 146,038 On December 1, 2021, the Company signed an amended loan agreement with third party for $ 2,085,432 10% December 31, 2022 25% (v) Various shareholder advances provided by a lender 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% December 31, 2021 150,000 (vi) On February 3, 2022, $ 150,000 (vii) On February 9, 2018, the Company entered into a Revolving Line of Credit Agreement (“LOC”) for $ 200,000 500,000 25% 3.5% The following is a schedule of future minimum repayments of notes payable as of March 31, 2022: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE 2022 $ 3,521,686 Thereafter — Total $ 3,521,686

RELATED PARTY NOTES PAYABLE

RELATED PARTY NOTES PAYABLE	3 Months Ended
	Mar. 31, 2022
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 Interest rate Date of maturity March 31, 2022 December 31, 2021 Ivar Siem (i) 9 % December 31, 2021 278,435 278,435 Mark Allen (ii) 9 % August 15, 2021 55,000 55,000 Mark Allen (iii) 12 % June 30, 2020 200,000 200,000 Mark Allen (iv) 9 % June 30, 2021 245,938 245,938 $ 779,373 $ 779,373 (i) 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% (ii) On April 15, 2020, the Company entered into an agreement, with Mark Allen, that included a funding clause where the Company borrowed $ 55,000 9% (iii) During 2019, the Company entered into a loan agreement in the amount of $ 200,000 12% 2,500,000 0.08 10,000,000 0.10 (iv) On January 3, 2020, the Company entered into a loan agreement in the amount of $ 100,000 10% 400,000 0.10 January 3, 2023 31,946 1,775 125,000 10% 750,000 0.10 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, 2022: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE 2022 $ 779,373 Thereafter — Total $ 779,373

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2022
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, 2021 22,554 Additions — Fair value adjustment (17,485 ) As of March 31, 2022 $ 5,069 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, 2022 Risk-free interest rate 1.63 % Expected life 0.75 Expected dividend rate 0 % Expected volatility 229 %

ASSET RETIREMENT OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	3 Months Ended
	Mar. 31, 2022
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 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. Petrolia Energy Corporation (“Petrolia” or the “Company”) is the operator of certain wells located in New Mexico, at the Twin Lakes San Andres Unit (“TLSAU”) Field. TLSAU is located 45 miles from Roswell, Chaves County, New Mexico. On March 4, 2021, the Company received a letter from the Commissioner of Public Lands of the State of New Mexico, which was sent to us and certain other parties notifying such parties of certain non-compliance with the laws and regulations that it administers. The deficiencies are currently in the process of being settled by a third party agreeing to plug six wells, including at least two Company operated wells (TLSAU wells #316 and #037). The scope of the matter above included only 240 acres of the 640 acres of The New Mexico State Land Office (SLO) lease. On April 8, 2021, the State of New Mexico Energy, Minerals and Natural Resources Department 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 (the “NMAC”), associated with required reporting, inactive wells and financial assurance requirements, plugging certain abandoned wells, providing required financial assurance in connection with plugging expenses, and proposing to assess certain civil penalties in the amount of an aggregate of approximately $ 35,100 As previously reported and in Petrolia’s Form 8-K dated October 25, 2021 (reference to which is hereby made), on April 8, 2021, the State of New Mexico Energy, Minerals and Natural Resources Department, Oil Conservation Division (the “OCD”) issued a Notice of Violation (the “NOV”) to Petrolia alleging that the Company violated four regulations under Title 19, Chapter 15 of the New Mexico Administrative Code (the “NMAC”) by: (i) failing to file production reports for certain wells, (ii) exceeding the number of inactive wells allowed, (iii) failing to provide financial assurance in the amount required, and (iv) failing to provide additional financial assurance in the amount required. The Company acknowledged the violations alleged in the NOV and requested an informal resolution. On December 30, 2021, to resolve this matter, Petrolia entered into a Stipulated Final Order (the “SFO”) in Case No. 21982 with the OCD whereby Petrolia among other things agreed to: (i) submit appropriate forms for wells identified on the SFO Inactive Well List, (ii) plug the specific TLSAU wells listed in section 8 (c) and (d) of the SFO, as well as submit all required information and forms specified in the SFO, (iii) open an escrow account meeting the terms listed in the SFO, (iv) deposit funds into an escrow account within the timeframe described in the SFO, and (v) provide the OCD with a report proposing deadlines for bringing all remaining wells into compliance. The Company entered into a settlement agreement on July 27, 2020 with Moon Company, Trustee of the O’Brien Mineral Trust pursuant to which nine leases totaling approximately 3,800 acres of the 4,880 acre Twin Lakes San Andres Unit were terminated as a part of the settlement agreement. Pursuant to this settlement agreement, 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 of the O’Brien Mineral Trust. 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. 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, 2022 Inflation rate 1.92 2.15 % Estimated asset life 12 21 The following table shows the change in the Company’s ARO liability: SCHEDULE OF CHANGE IN ASSET RETIREMENT OBLIGATIONS Canadian properties United States properties Total Asset retirement obligations, December 31, 2020 $ 2,711,909 $ 912,224 $ 3,624,133 Plugging liability at Twin Lakes — 132,000 132,000 Accretion expense 290,367 26,506 316,873 Disposition (1,824,339 ) — (1,824,339 ) Foreign currency translation 8,360 — 8,360 Asset retirement obligations, December 31, 2021 $ 1,186,297 $ 1,070,730 $ 2,257,027 Accretion expense 35,636 6,842 42,478 Foreign currency translation 17,749 — 17,749 Asset retirement obligations, March 31, 2022 $ 1,239,682 $ 1,077,572 $ 2,317,254

EQUITY

EQUITY	3 Months Ended
	Mar. 31, 2022
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 $ 44,797 44,675 The holders of Series B Preferred Stock do not accrue dividends and have no conversion rights. For so long as any shares of Series B Preferred Stock remain issued and outstanding, the holders thereof, voting separately as a class, have the right to vote on all shareholder matters (including, but not limited to at every meeting of the stockholders of the Company and upon any action taken by stockholders of the Company with or without a meeting) equal to sixty percent (60%) of the total vote. No shares of Series B Preferred Stock held by any person who is not then a member of Board of Directors of the Company shall have any voting rights. The holders of Series C Preferred Stock are entitled to receive cumulative dividends at a rate of 8% the value of each dollar of Series C Preferred Stock (based on a $10 per share price) will convert into 100 common shares (which results in a $0.01 per common share conversion rate). In accordance with the terms of the Series C Preferred Stock, cumulative dividends of $ 2,066 0 Common stock 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 and 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 0.033 134,270 On March 30, 2021, Mark Allen converted $ 30,000 333,333 0.09 On March 30, 2021, Mark Allen converted a defaulted secured loan of $ 135,000 9,888 135,000 5,400,000 5,400,000 0.08 More details on the transactions above can be found in Note 11. Related Party Transactions. The common stock of Petrolia Energy Corporation is currently not traded. 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, 2020 40,764,666 $ 0.13 Granted 9,400,000 0.09 Expired (20,464,666 ) 0.11 Outstanding at December 31, 2021 29,700,000 $ 0.13 Granted 250,000 0.10 Expired (2,240,000 ) 0.11 Outstanding at March 31, 2022 27,710,000 $ 0.13 As of March 31, 2022, the weighted-average remaining contractual life of warrants outstanding was 1.31 1.71 As of March 31, 2022, the intrinsic value of warrants outstanding is $ 0.00 0.00 The table below summarizes warrant issuances during the three months ended March 31, 2022, and year ended December 31, 2021: SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD March 31, 2022 December 31, 2021 Warrants granted: Board of Directors and Advisory Board service — 3,000,000 Pursuant to financing arrangements 250,000 1,000,000 Pursuant to loan agreements — 5,400,000 Total 250,000 9,400,000 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 OF WARRANTS March 31, 2022 December 31, 2021 Risk-free interest rate 2.45 % 0.16% 0.97 % Expected life 3.0 2.0 3.0 Expected dividend rate 0 % 0 % Expected volatility 299 % 277 356 %

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11. RELATED PARTY TRANSACTIONS On January 7, 2021, prior Board Member Joel Oppenheim was issued 316,491 60,000 0.02 53,670 On January 11, 2021, prior CEO Zel Khan was issued 1,992,272 325,000 0.025 275,193 On January 29, 2021, prior CFO Paul Deputy was reinstated as Interim Chief Financial Officer and signed an agreement that in exchange for 250,000 20 monthly payments 2,500 192,520.04 0.033 134,270 On March 30, 2021, President Mark Allen was issued 333,333 0.09 30,000 0.033 19,001 On March 31, 2021, President Mark Allen was issued 5,400,000 135,000 9,888 135,000 0.033 5,400,000 0.08 200,378 98,690 On August 21,2021, the Company signed a Letter Agreement to divest the Company’s wholly owned Canada subsidiary, Petrolia Canada Corporation (PCC) and its assets in consideration for $ 6,500,000 5,150,000 50% 28,000 28% 200,000 2,000,000 1,000,000 3,300,000 200,000 On October 25, 2021, Petrolia Energy Corporation issued one share of its newly designated shares of Series B Preferred Stock to each of the three members of its then Board of Directors, (1) James E. Burns, (2) Leo Womack and (3) Ivar Siem, in consideration for services rendered to the Company as members of the Board of Directors. Such shares of Series B Preferred Stock vote in aggregate sixty percent ( 60% 50,799 In October and November of 2021, Board Member Leo Womack purchased an aggregate of 2,500 25,000 On January 31, 2022, Board Member Leo Womack purchased 2,500 25,000

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 12. SEGMENT REPORTING The Company has a single 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, 2022 Revenue $ 1,830,281 $ 6,079 $ 1,836,360 Production costs (1,263,889 ) (12,386 ) (1,276,275 ) Depreciation, depletion, amortization, and accretion (87,190 ) (7,804 ) (94,994 ) Results of operations from producing activities $ 479,202 $ (14,111 ) $ (465,091 ) Total long-lived assets, March 31, 2022 $ 2,083,418 $ 4,243,225 $ 6,326,643

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS 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. On March 11, 2022, Petrolia Energy Corporation (PEC) and Petrolia Canada Corporation (PCC) filed a lawsuit against Jovian Petroleum Corporation, Zel Khan and Quinten Beasley alleging fraud, breach of contract and breach of fiduciary duty. On April 18, 2022, Jovian Petroleum Corporation filed an answer and general denial. On May 12, 2022, Zel Khan and Quinten Beasley filed an answer and general denial. On September 16, 2022, Zel Khan and Quinten Beasley filed a counterclaim against PEC and PCC claiming indemnification under the provisions of the organizing and governing documents of PEC and PCC and the applicable statutory provisions. Additionally, Quinten Beasley filed a counter claim for breach of contract for the outstanding principal balance of $ 5,000 On September 16, 2022, Joel Oppenheim and Critical Update, Inc. filed a petition in intervention. On January 11, 2023, PEC and PCC filed a motion to strike the petition in intervention by Joel Oppenheim. On February 3, 2023, Joel Oppenheim filed an opposition to the motion to strike. 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 Blue Sky Resources its 50% Effective June 15, 2022, Heather Monk was promoted from Corporate Controller to Interim Chief Financial Officer. On September 27, 2022, the Financial Industry Regulatory Authority (“ FINRA On November 4, 2022, forty acres at SUDS was acquired by Flying M. Real Estate, and Petrolia signed a new lease. On January 31, 2023, Petrolia Canada Corporation filed a Statement of Claim in the Calgary Court of King’s Bench of Alberta naming Blue Sky Resources, Ltd. as a defendant in a lawsuit. On February 9, 2023, Edna Meyer-Nelson, Suzanne Klein, and Laura S. Ward (the “Additional Intervenors”), each a shareholder of the Company, filed a separate Petition in Intervention to join in Oppenheim’s derivative suit against the Defendants.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
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 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, 2022, 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 as of March 31, 2022, and December 31,2021. SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS March 31, 2022 Level 1 Level 2 Level 3 Total Derivative liabilities — — 5,069 5,069 ARO liabilities — — 2,317,254 2,317,254 December 31, 2021 Derivative liabilities — — 22,554 22,554 ARO liabilities — — 2,257,027 2,257,027
Gain (loss) per share	Gain (loss) per share The computation of basic income (loss) per share of common stock is based on the weighted average number of shares outstanding during the period. Basic and diluted average shares outstanding during the period are the same, because there are no dilutive warrants or other instruments outstanding.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2022
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 as of March 31, 2022, and December 31,2021. SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS March 31, 2022 Level 1 Level 2 Level 3 Total Derivative liabilities — — 5,069 5,069 ARO liabilities — — 2,317,254 2,317,254 December 31, 2021 Derivative liabilities — — 22,554 22,554 ARO liabilities — — 2,257,027 2,257,027

EVALUATED PROPERTIES (Tables)

EVALUATED PROPERTIES (Tables)	3 Months Ended
	Mar. 31, 2022
Extractive Industries [Abstract]
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, 2020 $ 4,314,805 $ 4,304,622 $ 8,619,427 Additions 787,250 — 787,250 Dispositions (2,563,434 ) — (2,563,434 ) Foreign currency translation (46,218 ) — (46,218 ) As of December 31, 2021 $ 2,492,403 $ 4,304,622 $ 6,797,025 Foreign currency translations 36,301 — 36,301 As of March 31, 2022 $ 2,528,704 $ 4,304,622 $ 6,833,326 Accumulated depletion As of December 31, 2020 $ 2,631,749 $ 61,551 $ 2,693,300 Dispositions (2,629,672 ) — (2,629,672 ) Depletion 378,306 — 378,306 Foreign currency translation 7,026 — 7,026 As of December 31, 2021 $ 387,409 $ 61,551 $ 448,960 Depletion 51,554 — 51,554 Foreign currency translation 6,323 — 6,323 As of March 31, 2022 $ 445,286 $ 61,551 $ 506,837 Net book value as of December 31, 2021 $ 2,104,994 $ 4,243,071 $ 6,348,065 Net book value as of March 31, 2022 $ 2,083,418 $ 4,243,071 $ 6,326,489

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Right-of-use assets Other long-term assets 10,156 12,821 Current lease liabilities Other current liabilities 10,972 13,909 Non-current lease liabilities Other long-term liabilities — —
SCHEDULE OF MATURITIES LEASE LIABILITY	As of March 31, 2022, the maturities of our lease liability are as follows: SCHEDULE OF MATURITIES LEASE LIABILITY 2022 $ 10,972 Less: Imputed interest (816 ) Present value of lease liabilities $ 10,156

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 December 31, 2021 Truck loan (ii) 5.49 % January 20, 2022 $ — $ 4,021 Credit note IV (iii) 10 % January 01, 2020 821,931 831,387 Discount on credit note IV (83,144 ) (97,001 ) Credit note V (iv) 10 % December 31, 2022 2,085,432 2,085,432 Lee Lytton On demand 3,500 3,500 Credit note VI (v) 10 % December 31, 2021 266,900 416,900 Credit note VII (vi) 10 % December 31, 2021 150,000 — Quinten Beasley 10 % October 14, 2016 5,000 5,000 Jovian Petroleum Corporation (vii) 3.5 % December 31, 2021 178,923 178,923 M. Hortwitz 10 % October 14, 2016 10,000 10,000 $ 3,438,542 $ 3,438,162 (i) All notes are current liabilities (due within one year or less from March 31, 2022.) (ii) On January 6, 2017, the Company purchased a truck and entered into an installment note in the amount of $ 35,677 5.49% 683 (iii) 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 (iv) 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 September 17, 2018, the Company entered into a loan agreement with a third party for $ 200,000 3% 12% October 17, 2019 6,000 3 146,000 346,038 On April 25, 2019, the Company entered into a promissory note (an “Acquisition Note”) with a third-party in the amount of $ 750,000 9% April 25, 2021 500,000 0.12 38,249 8,366 146,038 On December 1, 2021, the Company signed an amended loan agreement with third party for $ 2,085,432 10% December 31, 2022 25% (v) Various shareholder advances provided by a lender 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% December 31, 2021 150,000 (vi) On February 3, 2022, $ 150,000 (vii) On February 9, 2018, the Company entered into a Revolving Line of Credit Agreement (“LOC”) for $ 200,000 500,000 25% 3.5%
SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE	The following is a schedule of future minimum repayments of notes payable as of March 31, 2022: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE 2022 $ 3,521,686 Thereafter — Total $ 3,521,686

RELATED PARTY NOTES PAYABLE (Ta

RELATED PARTY NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
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 Interest rate Date of maturity March 31, 2022 December 31, 2021 Ivar Siem (i) 9 % December 31, 2021 278,435 278,435 Mark Allen (ii) 9 % August 15, 2021 55,000 55,000 Mark Allen (iii) 12 % June 30, 2020 200,000 200,000 Mark Allen (iv) 9 % June 30, 2021 245,938 245,938 $ 779,373 $ 779,373 (i) 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% (ii) On April 15, 2020, the Company entered into an agreement, with Mark Allen, that included a funding clause where the Company borrowed $ 55,000 9% (iii) During 2019, the Company entered into a loan agreement in the amount of $ 200,000 12% 2,500,000 0.08 10,000,000 0.10 (iv) On January 3, 2020, the Company entered into a loan agreement in the amount of $ 100,000 10% 400,000 0.10 January 3, 2023 31,946 1,775 125,000 10% 750,000 0.10 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, 2022: SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE 2022 $ 779,373 Thereafter — Total $ 779,373

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2021 22,554 Additions — Fair value adjustment (17,485 ) As of March 31, 2022 $ 5,069
SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION	SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION March 31, 2022 Risk-free interest rate 1.63 % Expected life 0.75 Expected dividend rate 0 % Expected volatility 229 %

ASSET RETIREMENT OBLIGATIONS (T

ASSET RETIREMENT OBLIGATIONS (Tables)	3 Months Ended
	Mar. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS	SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS March 31, 2022 Inflation rate 1.92 2.15 % Estimated asset life 12 21
SCHEDULE OF CHANGE IN ASSET RETIREMENT OBLIGATIONS	SCHEDULE OF CHANGE IN ASSET RETIREMENT OBLIGATIONS Canadian properties United States properties Total Asset retirement obligations, December 31, 2020 $ 2,711,909 $ 912,224 $ 3,624,133 Plugging liability at Twin Lakes — 132,000 132,000 Accretion expense 290,367 26,506 316,873 Disposition (1,824,339 ) — (1,824,339 ) Foreign currency translation 8,360 — 8,360 Asset retirement obligations, December 31, 2021 $ 1,186,297 $ 1,070,730 $ 2,257,027 Accretion expense 35,636 6,842 42,478 Foreign currency translation 17,749 — 17,749 Asset retirement obligations, March 31, 2022 $ 1,239,682 $ 1,077,572 $ 2,317,254

EQUITY (Tables)

EQUITY (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2020 40,764,666 $ 0.13 Granted 9,400,000 0.09 Expired (20,464,666 ) 0.11 Outstanding at December 31, 2021 29,700,000 $ 0.13 Granted 250,000 0.10 Expired (2,240,000 ) 0.11 Outstanding at March 31, 2022 27,710,000 $ 0.13
SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD	The table below summarizes warrant issuances during the three months ended March 31, 2022, and year ended December 31, 2021: SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD March 31, 2022 December 31, 2021 Warrants granted: Board of Directors and Advisory Board service — 3,000,000 Pursuant to financing arrangements 250,000 1,000,000 Pursuant to loan agreements — 5,400,000 Total 250,000 9,400,000
SCHEDULE OF FAIR VALUE OF ASSUMPTION OF WARRANTS	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 OF WARRANTS March 31, 2022 December 31, 2021 Risk-free interest rate 2.45 % 0.16% 0.97 % Expected life 3.0 2.0 3.0 Expected dividend rate 0 % 0 % Expected volatility 299 % 277 356 %

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2022
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, 2022 Revenue $ 1,830,281 $ 6,079 $ 1,836,360 Production costs (1,263,889 ) (12,386 ) (1,276,275 ) Depreciation, depletion, amortization, and accretion (87,190 ) (7,804 ) (94,994 ) Results of operations from producing activities $ 479,202 $ (14,111 ) $ (465,091 ) Total long-lived assets, March 31, 2022 $ 2,083,418 $ 4,243,225 $ 6,326,643

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	$ 5,069	$ 22,554
ARO liabilities	2,317,254	2,257,027
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
ARO liabilities
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities
ARO liabilities
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Derivative liabilities	5,069	22,554
ARO liabilities	$ 2,317,254	$ 2,257,027

SCHEDULE OF COMPANY_S CURRENT P

SCHEDULE OF COMPANY’S CURRENT PROPERTIES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Evaluated properties	$ 6,797,025	$ 8,619,427
Cost, Additions		787,250
Cost, Disposition		(2,563,434)
Cost, Foreign currency translation	36,301	(46,218)
Evaluated properties, ending balance	6,833,326	6,797,025
Oil and Gas Property, Full Cost Method, Depletion, beginning balance	448,960	2,693,300
Accumulated depletion, Dispositions		(2,629,672)
Accumulated depletion, Depletion	51,554	378,306
Accumulated depletion, Foreign currency translation	6,323	7,026
Oil and Gas Property, Full Cost Method, Depletion, ending balance	506,837	448,960
Net book value as at ending balance	6,326,489	6,348,065
Canadian Properties [Member]
Property, Plant and Equipment [Line Items]
Evaluated properties	2,492,403	4,314,805
Cost, Additions		787,250
Cost, Disposition		(2,563,434)
Cost, Foreign currency translation	36,301	(46,218)
Evaluated properties, ending balance	2,528,704	2,492,403
Oil and Gas Property, Full Cost Method, Depletion, beginning balance	387,409	2,631,749
Accumulated depletion, Dispositions		(2,629,672)
Accumulated depletion, Depletion	51,554	378,306
Accumulated depletion, Foreign currency translation	6,323	7,026
Oil and Gas Property, Full Cost Method, Depletion, ending balance	445,286	387,409
Net book value as at ending balance	2,083,418	2,104,994
US Properties [Member]
Property, Plant and Equipment [Line Items]
Evaluated properties	4,304,622	4,304,622
Cost, Additions
Cost, Disposition
Cost, Foreign currency translation
Evaluated properties, ending balance	4,304,622	4,304,622
Oil and Gas Property, Full Cost Method, Depletion, beginning balance	61,551	61,551
Accumulated depletion, Dispositions
Accumulated depletion, Depletion
Accumulated depletion, Foreign currency translation
Oil and Gas Property, Full Cost Method, Depletion, ending balance	61,551	61,551
Net book value as at ending balance	$ 4,243,071	$ 4,243,071

EVALUATED PROPERTIES (Details N

EVALUATED PROPERTIES (Details Narrative)					3 Months Ended	12 Months Ended
	Jul. 06, 2021 USD ($)	Jun. 30, 2021 USD ($)	May 01, 2020 a	Aug. 06, 2019 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2019 USD ($)	Jul. 27, 2020 USD ($) a shares	Sep. 30, 2019 USD ($)	Aug. 15, 2019 USD ($)
Reserve Quantities [Line Items]
Area of land | a			28,000
TLSAU [Member]
Reserve Quantities [Line Items]
Area of Land | a							4,880
Blue Sky [Member]
Reserve Quantities [Line Items]
Increased working interest			50%
Business combination, description			The total purchase price of the property was $2,000,000 (CND), 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 (CND). In addition, at the time WTI price exceeded $57/bbl the Company would pay an additional $250,000 (CND) (for a cumulative contingent total of $1,000,000). The price of WTI crude exceeded $50/bbl on January 6, 2021 and exceeded $57/bbl on February 8, 2021. The additional payments due were netted with the accounts receivable balance from previous Joint Interest Billing statements from BSR. The total USD value of the addition was $787,250, using prevailing exchange rates on the respective dates. Included in the terms of the agreement, the Company also funded their portion of the Alberta Energy Regulator (“AER”) bond fund requirement ($611,197 USD), necessary for the wells to continue in production after the acquisition. Additional funds ($392,625 USD) remain in the other current asset balance for future payments from BSR, related to the acquisition.
Vermilion Energy Inc [Member]
Reserve Quantities [Line Items]
Increased working interest			100%
Settlement Agreement [Member]
Reserve Quantities [Line Items]
Area of Land | a							3,800
Reserves forfeited percentage							56%
Full cost pools reserves forfeited | shares							943,820
Net property balance							$ 10,175,456
Property write down value							$ 5,648,994
NOACK [Member] | Purchase and Sale Agreement [Member] | FlowTex Energy L.L.C. [Member]
Reserve Quantities [Line Items]
Debt payment principal				$ 400,000
Deposit								$ 380,000	$ 20,000
Proceeds from 2nd NOACK sale						$ 375,000
Receivable for the sale	$ 25,000	$ 25,000
Gain on sale of properties					$ 400,000
Remitted a cash payment	8,995
Outstanding property tax	$ 16,005

SCHEDULE OF FINANCIAL INFORMATI

SCHEDULE OF FINANCIAL INFORMATION LEASE (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Leases
Right-of-use assets	$ 10,156	$ 12,821
Current lease liabilities	10,972	13,909
Non-current lease liabilities

SCHEDULE OF MATURITIES LEASE LI

SCHEDULE OF MATURITIES LEASE LIABILITY (Details)	Mar. 31, 2022 USD ($)
Leases
2022	$ 10,972
Less: Imputed interest	(816)
Present value of lease liabilities	$ 10,156

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)		3 Months Ended
		Mar. 31, 2022		Dec. 31, 2021	Jan. 06, 2017
Short-Term Debt [Line Items]
Notes payable		$ 3,438,542		$ 3,438,162
Truck Loan [Member]
Short-Term Debt [Line Items]
Interest rate		5.49%	[1]		5.49%
Date of maturity	[1]	Jan. 20, 2022
Notes payable	[1]			4,021
Credit Note IV [Member]
Short-Term Debt [Line Items]
Interest rate	[2]	10%
Date of maturity	[2]	Jan. 01, 2020
Notes payable	[2]	$ 821,931		831,387
Discount on Credit Note IV [Member]
Short-Term Debt [Line Items]
Discount		$ (83,144)		(97,001)
Credit Note V [Member]
Short-Term Debt [Line Items]
Interest rate	[3]	10%
Date of maturity	[3]	Dec. 31, 2022
Notes payable	[3]	$ 2,085,432		2,085,432
Lee Lytton [Member]
Short-Term Debt [Line Items]
Notes payable		$ 3,500		3,500
Date of maturity		On demand
Credit Note VI [Member]
Short-Term Debt [Line Items]
Interest rate	[4]	10%
Date of maturity	[4]	Dec. 31, 2021
Notes payable	[4]	$ 266,900		416,900
Credit Note VII [Member]
Short-Term Debt [Line Items]
Interest rate	[5]	10%
Date of maturity	[5]	Dec. 31, 2021
Notes payable	[5]	$ 150,000
Quinten Beasley [Member]
Short-Term Debt [Line Items]
Interest rate		10%
Date of maturity		Oct. 14, 2016
Notes payable		$ 5,000		5,000
Jovian Petroleum Corporation [Member]
Short-Term Debt [Line Items]
Interest rate	[6]	3.50%
Date of maturity	[6]	Dec. 31, 2021
Notes payable	[6]	$ 178,923		178,923
M Horowitz [Member]
Short-Term Debt [Line Items]
Interest rate		10%
Date of maturity		Oct. 14, 2016
Notes payable		$ 10,000		$ 10,000
[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 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 4,614.14 800,000 1,530,000 12% 19% 10,000 710,000 May 11, 2021 800,000 25% 41,526 730,000 416,900 10% December 31, 2021 150,000 150,000 200,000 500,000 25% 3.5%

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical)

3 Months Ended

9 Months Ended

Dec. 02, 2021 USD ($)

Feb. 12, 2021 USD ($)

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

Jan. 02, 2020 USD ($) shares

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

Sep. 17, 2018 USD ($)

May 18, 2018 $ / shares shares

May 09, 2018 USD ($) $ / shares shares

Mar. 31, 2022 USD ($) a

Mar. 31, 2021 USD ($)

Sep. 30, 2019 USD ($)

Mar. 11, 2022 USD ($)

Feb. 03, 2022 USD ($)

Dec. 31, 2021 USD ($)

Jan. 02, 2021 USD ($)

Dec. 31, 2020 USD ($)

May 01, 2020 a

Feb. 28, 2020 USD ($) shares

Feb. 28, 2020 $ / shares

Jan. 06, 2020 $ / shares shares

Jan. 02, 2020 $ / shares

May 09, 2018 $ / shares

Apr. 12, 2018 USD ($)

Feb. 09, 2018 USD ($)

Jan. 06, 2017 USD ($)

Short-Term Debt [Line Items]

Debt face amount

$ 5,000

$ 150,000

Notes payable current

$ 3,438,542

$ 3,438,162

Amortization of Debt Discount (Premium)

13,857

$ 63,007

Area of land | a

28,000

Debt obligation

3,438,542

3,438,162

Fair value of warrants issued

717

$ 9,252

Jovian Petroleum Corporation [Member]

Short-Term Debt [Line Items]

Ownership interest

25%

Blue Sky Resources Ltd [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 150,000

Jovian Petroleum Corporation [Member]

Short-Term Debt [Line Items]

Debt interest rate

3.50%

Loan Agreement [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 1,000,000

$ 200,000

$ 50,000

Debt interest rate

10%

12%

0%

Origination fee

$ 120,000

Debt instrument, maturity date

Jun. 30, 2020

Oct. 17, 2019

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. 06, 2023

Jan. 02, 2023

Mar. 01, 2022

Debt instrument, unamortized discount

$ 166,289

$ 266,674

Amortization of Debt Discount (Premium)

$ 4,614.14

$ 11,111

Debt Instrument, Periodic Payment

$ 6,000

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

Working interest percentage

3%

Revolving line of credit

$ 146,000

Line of Credit Facility, Current Borrowing Capacity

$ 346,038

Loan Agreement [Member] | Canadian Dollars [Member]

Short-Term Debt [Line Items]

Fair value of warrants issued

$ 30,012

Loan Agreement [Member] | Lender [Member]

Short-Term Debt [Line Items]

Warrants to acquire of common stock | shares

2,320,000

Number of common stock issued | shares

500,000

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]

Assets working interest

25%

Area of land | a

41,526

Loan Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Warrant exercise price | $ / shares

$ 0.05

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

Loan Agreement [Member] | Loan Warrant II [Member] | Lender [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

Loan Agreement [Member] | Loan Warrant III [Member] | Lender [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

Amended and Restated Loan Agreement [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 800,000

Debt interest rate

12%

Notes payable current

$ 710,000

Debt instrument, maturity date

May 11, 2021

Warrants to acquire of common stock | shares

320,000

Warrant exercise price | $ / shares

$ 0.10

Increase in loan amount

$ 1,530,000

Debt default interest rate

19%

Debt Instrument, Periodic Payment

$ 10,000

Amended Loan Agreement [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 2,085,432

$ 416,900

Debt interest rate

10%

10%

Debt instrument, maturity date

Dec. 31, 2022

Dec. 31, 2021

Assets working interest

25%

Revolving line of credit agreement [Member] | Jovian Petroleum Corporation [Member]

Short-Term Debt [Line Items]

Revolving line of credit

$ 500,000

$ 200,000

Truck Loan [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 35,677

Debt interest rate

5.49%

[1]

5.49%

Notes payable current

$ 683

Debt instrument, maturity date

[1]

Jan. 20, 2022

Debt obligation

[1]

$ 4,021

Acquisition Note [Member]

Short-Term Debt [Line Items]

Debt face amount

$ 750,000

$ 146,038

Debt interest rate

9%

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

[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

SCHEDULE OF FUTURE MINIMUM REPA

SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF NOTES PAYABLE (Details) - Notes Payable [Member]	Mar. 31, 2022 USD ($)
Short-Term Debt [Line Items]
2022	$ 3,521,686
Thereafter
Total	$ 3,521,686

SCHEDULE OF RELATED PARTY NOTES

SCHEDULE OF RELATED PARTY NOTES PAYABLE (Details) - USD ($)		3 Months Ended
		Mar. 31, 2022		Dec. 31, 2021	Apr. 15, 2020
Defined Benefit Plan Disclosure [Line Items]
Notes payable - related party		$ 779,373		$ 779,373
Ivar Siem [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	[1]	9%
Date of maturity	[1]	Dec. 31, 2021
Notes payable - related party	[1]	$ 278,435		278,435
Mark M Allen [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate		9%	[2]		9%
Date of maturity	[2]	Aug. 15, 2021
Notes payable - related party	[2]	$ 55,000		55,000
Mark M Allen One [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	[3]	12%
Date of maturity	[3]	Jun. 30, 2020
Notes payable - related party	[3]	$ 200,000		200,000
Mark M Allen Two [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest rate	[4]	9%
Date of maturity	[4]	Jun. 30, 2021
Notes payable - related party	[4]	$ 245,938		$ 245,938
[1]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% 55,000 9% 200,000 12% 2,500,000 0.08 10,000,000 0.10 100,000 10% 400,000 0.10 January 3, 2023 31,946 1,775 125,000 10% 750,000 0.10 38,249 1,903 245,938 9% June 30, 2021

SCHEDULE OF RELATED PARTY NOT_2

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

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 02, 2021 USD ($)

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

Feb. 14, 2020 USD ($) $ / shares shares

Jan. 03, 2020 USD ($) shares

Jan. 02, 2020 USD ($) shares

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

Sep. 17, 2018 USD ($)

Jan. 31, 2022 shares

Mar. 31, 2022 USD ($)

Mar. 31, 2021 USD ($) $ / shares

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

Mar. 11, 2022 USD ($)

Feb. 03, 2022 USD ($)

Mar. 30, 2021 $ / shares

Apr. 15, 2020 USD ($)

Feb. 28, 2020 USD ($) shares

Feb. 28, 2020 $ / shares

Jan. 06, 2020 $ / shares shares

Jan. 03, 2020 $ / shares

Jan. 02, 2020 $ / shares

Aug. 15, 2019 USD ($)

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument face amount

$ 5,000

$ 150,000

Amortization of debt discount

$ 13,857

$ 63,007

Leo Womack [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued on conversion of debt | shares

2,500

Ivar Siem [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt interest rate

[1]

9%

Debt maturity date

[1]

Dec. 31, 2021

Mark M Allen [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument face amount

$ 55,000

Debt interest rate

9%

[2]

9%

Conversion price | $ / shares

$ 0.09

Warrant exercise price | $ / shares

$ 0.08

Debt maturity date

[2]

Aug. 15, 2021

Loan Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument face amount

$ 1,000,000

$ 200,000

$ 50,000

Debt interest rate

10%

12%

0%

Warrant exercise price | (per share)

$ 0.10

$ 0.10

$ 0.10

$ 0.10

Warrant to purchase of common stock | shares

5,000,000

5,000,000

200,000

5,000,000

Warrants maturity date

Jan. 06, 2023

Jan. 02, 2023

Mar. 01, 2022

Amortization of debt discount

$ 4,614.14

$ 11,111

Debt maturity date

Jun. 30, 2020

Oct. 17, 2019

Loan Agreement [Member] | Warrant [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Warrant exercise price | $ / shares

$ 0.05

Loan Agreement [Member] | Ivar Siem [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument face amount

$ 278,435

$ 100,000

$ 75,000

Debt interest rate

9%

12%

12%

Shares issued on conversion of debt | shares

1,250,000

Conversion price | $ / shares

$ 0.08

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

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued on conversion of debt | shares

5,000,000

Warrant exercise price | $ / shares

$ 0.10

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

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Debt instrument face amount

$ 245,938

$ 125,000

$ 100,000

$ 200,000

Debt interest rate

9%

10%

10%

12%

Shares issued on conversion of debt | shares

2,500,000

Conversion price | $ / shares

$ 0.08

Warrant exercise price | (per share)

$ 0.10

$ 0.10

Warrant to purchase of common stock | shares

750,000

400,000

Warrants maturity date

Jan. 03, 2023

Amortization of debt discount

$ 38,249

$ 31,946

Amortization of debt

$ 1,903

$ 1,775

Debt maturity date

Jun. 30, 2021

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

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued on conversion of debt | shares

10,000,000

Warrant exercise price | $ / shares

$ 0.10

[1]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% 55,000 9%

SCHEDULE OF FUTURE MINIMUM RE_2

SCHEDULE OF FUTURE MINIMUM REPAYMENTS OF RELATED PARTY NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Related Party Notes Payable
2022	$ 779,373
Thereafter
Total	$ 779,373	$ 779,373

SCHEDULE OF DERIVATIVE LIABIL_2

SCHEDULE OF DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Mar. 31, 2022 USD ($)
Investments, All Other Investments [Abstract]
Derivative liability	$ 22,554
Additions
Fair value adjustments	(17,485)
Balance, ending	$ 5,069

SCHEDULE OF DERIVATIVE LIABIL_3

SCHEDULE OF DERIVATIVE LIABILITY OF FAIR VALUE ASSUMPTION (Details)	3 Months Ended
	Mar. 31, 2022
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, expected volatility	1.63
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, expected life	9 months
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, expected volatility	0
Measurement Input Expected Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, expected volatility	2.29

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS (Details Narrative)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Oct. 30, 2020 USD ($) $ / shares shares	Feb. 28, 2020 $ / shares shares	Jan. 06, 2020 USD ($) $ / shares shares	Jan. 02, 2020 $ / shares shares	May 18, 2018 USD ($) $ / shares shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Derivative liability	$ 5,069	$ 22,554
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
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	5,000,000
Warrant exercise price | (per share)			$ 0.10	$ 0.10	$ 0.10	$ 0.10
Derivative liability			$ 95,352		$ 144,259

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSET RETIREMENT OBLIGATIONS (Details)	3 Months Ended
	Mar. 31, 2022
Minimum [Member]
Inflation rate	1.92%
Estimated asset life	12 years
Maximum [Member]
Inflation rate	2.15%
Estimated asset life	21 years

SCHEDULE OF CHANGE IN ASSET RET

SCHEDULE OF CHANGE IN ASSET RETIREMENT OBLIGATIONS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Asset retirement obligations at beginning of period	$ 2,257,027	$ 3,624,133	$ 3,624,133
Accretion expense			132,000
Accretion expense	42,478	88,206	316,873
Disposition			(1,824,339)
Foreign currency translation	17,749		8,360
Asset retirement obligations at end of period	2,317,254		2,257,027
Canadian Properties [Member]
Property, Plant and Equipment [Line Items]
Asset retirement obligations at beginning of period	1,186,297	2,711,909	2,711,909
Accretion expense
Accretion expense	35,636		290,367
Disposition			(1,824,339)
Foreign currency translation	17,749		8,360
Asset retirement obligations at end of period	1,239,682		1,186,297
US Properties [Member]
Property, Plant and Equipment [Line Items]
Asset retirement obligations at beginning of period	1,070,730	$ 912,224	912,224
Accretion expense			132,000
Accretion expense	6,842		26,506
Disposition
Foreign currency translation
Asset retirement obligations at end of period	$ 1,077,572		$ 1,070,730

ASSET RETIREMENT OBLIGATIONS (D

ASSET RETIREMENT OBLIGATIONS (Details Narrative)	Apr. 08, 2021 USD ($)
Asset Retirement Obligation Disclosure [Abstract]
Legal penalties	$ 35,100

SCHEDULE OF COMMON STOCK PURCHA

SCHEDULE OF COMMON STOCK PURCHASE WARRANTS ISSUED AND OUTSTANDING (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Warrants Outstanding, Beginning balance	29,700,000	40,764,666
Weighted Average Exercise Price, Beginning balance	$ 0.13	$ 0.13
Warrants outstanding, granted	250,000	9,400,000
Weighted average exercise price, granted	$ 0.10	$ 0.09
Warrants outstanding, expired	(2,240,000)	(20,464,666)
Weighted average exercise price, expired	$ 0.11	$ 0.11
Warrants outstanding, ending balance	27,710,000	29,700,000
Weighted average exercise price, ending balance	$ 0.13	$ 0.13

SCHEDULE OF WARRANTS ISSUANCE D

SCHEDULE OF WARRANTS ISSUANCE DURING PERIOD (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted	250,000	9,400,000
Warrant [Member] | Finance Arrangement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants granted	250,000	1,000,000
Warrant [Member] | Loan Agreement [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		3,000,000

SCHEDULE OF FAIR VALUE OF ASSUM

SCHEDULE OF FAIR VALUE OF ASSUMPTION OF WARRANTS (Details)	Mar. 31, 2022	Dec. 31, 2021
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility	2.45
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility		0.16
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility		0.97
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life	3 years
Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life		2 years
Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life		3 years
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility	0	0
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility	299
Measurement Input, Price Volatility [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility		277
Measurement Input, Price Volatility [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility		356

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)					1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 30, 2021	Jan. 29, 2021	Jan. 07, 2021	Nov. 07, 2017	Jan. 25, 2021	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Class of Stock [Line Items]
Stock conversion price						$ 0.28
Warrants outstanding, weighted-average remaining contractual life						1 year 3 months 21 days	1 year 8 months 15 days
Warrants outstanding, intrinsic value						$ 0	$ 0
Warrant [Member]
Class of Stock [Line Items]
Issuance of common stock related shares				40,000,000
Mark M Allen [Member]
Class of Stock [Line Items]
Number of shares issued	5,400,000
Unpaid contract wages	$ 30,000
Converted shares of common stock	333,333
Conversion price	$ 0.09
Secured debt	$ 135,000
Accrued interest	9,888
Guaranteed return secured loan	$ 135,000
Warrant to purchase of common stock	5,400,000
Warrant exercise price	$ 0.08
Joel Oppenheim [Member]
Class of Stock [Line Items]
Number of shares issued			316,491		316,491
Gain on related party nature of transaction			$ 53,670
Conversion price			$ 0.02
Settlement and Mutual Release Agreement [Member] | Paul Deputy [Member]
Class of Stock [Line Items]
Description on agreement terms		Paul Deputy was reinstated Interim Chief Financial Officer and 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
Officer compensation, per month		$ 50,000
Number of shares to be issued		250,000
Executive Salary Payable Agreement [Member]
Class of Stock [Line Items]
Issuance of common stock related shares					1,992,272
Settlement and Mutual Release Agreement [Member]
Class of Stock [Line Items]
Shares issued price per share		$ 0.033
Gain on related party nature of transaction		$ 134,270
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate						9%
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						$ 44,797		$ 44,675
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate						8%
Preferred stock conversion, description						the value of each dollar of Series C Preferred Stock (based on a $10 per share price) will convert into 100 common shares (which results in a $0.01 per common share conversion rate).
Cumulative cash dividends						$ 2,066		$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)											1 Months Ended							3 Months Ended		12 Months Ended
	Sep. 30, 2021 CAD ($)	Aug. 31, 2021 CAD ($)	Aug. 21, 2021 USD ($) a	Aug. 21, 2021 CAD ($) a	Mar. 31, 2021 USD ($) $ / shares shares	Mar. 30, 2021 USD ($) $ / shares	Mar. 30, 2021 USD ($) $ / shares shares	Jan. 29, 2021 USD ($) $ / shares shares	Jan. 11, 2021 USD ($) $ / shares shares	Jan. 07, 2021 USD ($) $ / shares shares	Jan. 31, 2022 USD ($)	Nov. 30, 2021 USD ($) shares	Oct. 31, 2021 USD ($) shares	Oct. 31, 2021 CAD ($) shares	Oct. 25, 2021 USD ($)	Apr. 30, 2021 USD ($)	Jan. 25, 2021 shares	Mar. 31, 2022 USD ($)	Mar. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2021 CAD ($)
Related Party Transaction [Line Items]
Share based compensation																			$ 27,369
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Variable interest entity, qualitative or quantitative information, ownership percentage															60%
Preferred stock for cash															$ 50,799
Leo Womack [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares												2,500	2,500	2,500
Preferred stock for cash											$ 25,000	$ 25,000	$ 25,000
Letter Agreement [Member]
Related Party Transaction [Line Items]
Assets consideration			$ 5,150,000	$ 6,500,000
Working interest percentage			28%	28%
Area of land | a			28,000	28,000
Non refundable deposits		$ 200,000
Assets acquired and liabilities assumed, contingent liability	$ 2,000,000													$ 1,000,000						$ 3,300,000
Other payable																				$ 200,000
Letter Agreement [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Working interest percentage			50%	50%
Joel Oppenheim [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares										316,491							316,491
Share based compensation										$ 60,000
Conversion price | $ / shares										$ 0.02
Related party transaction amounts										$ 53,670
Zel Khan [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares									1,992,272
Conversion price | $ / shares									$ 0.025
Related party transaction amounts									$ 275,193
Accrued salaries									$ 325,000
Paul Deputy [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares								250,000
Conversion price | $ / shares								$ 0.033
Related party transaction amounts								$ 134,270
Accrued salaries								$ 192,520.04
Debt periodic payment months								20 monthly payments
Debt instrument, periodic payment																$ 2,500
Mark M Allen [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares					5,400,000		333,333
Conversion price | $ / shares						$ 0.09	$ 0.09
Related party transaction amounts					$ 98,690		$ 19,001
Consulting fee						$ 30,000
Shares issued price per share | $ / shares					$ 0.033	$ 0.033	$ 0.033												$ 0.033
Loan payable					$ 135,000														$ 135,000
Accrued interest					9,888														9,888
Guaranteed return					$ 135,000														$ 135,000
Class of warrant right shares | shares					5,400,000														5,400,000
Warrant exercise price | $ / shares					$ 0.08														$ 0.08
Warrants and Rights Outstanding					$ 200,378														$ 200,378

SCHEDULE OF LONG-LIVED ASSETS (

SCHEDULE OF LONG-LIVED ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total long-lived assets	$ 6,326,643		$ 6,349,183
Operating Segments [Member]
Segment Reporting Information [Line Items]
Revenue	1,836,360	$ 1,082,248
Production costs	(1,276,275)	(671,556)
Depreciation, depletion, amortization, and accretion	(94,994)	(271,345)
Results of operations from producing activities	(465,091)	139,347
Total long-lived assets	6,326,643	5,788,824
Operating Segments [Member] | CANADA
Segment Reporting Information [Line Items]
Revenue	1,830,281	1,069,595
Production costs	(1,263,889)	(510,424)
Depreciation, depletion, amortization, and accretion	(87,190)	(257,218)
Results of operations from producing activities	479,202	301,953
Total long-lived assets	2,083,418	1,527,541
Operating Segments [Member] | UNITED STATES
Segment Reporting Information [Line Items]
Revenue	6,079	12,653
Production costs	(12,386)	(161,132)
Depreciation, depletion, amortization, and accretion	(7,804)	(14,127)
Results of operations from producing activities	(14,111)	(162,606)
Total long-lived assets	$ 4,243,225	$ 4,261,283

SEGMENT REPORTING (Details Narr

SEGMENT REPORTING (Details Narrative)	3 Months Ended
	Mar. 31, 2022 Integer
Segment Reporting [Abstract]
Number of reportable segments	1

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jun. 13, 2022	Mar. 11, 2022	Feb. 03, 2022
Subsequent Event [Line Items]
Debt instrument, face amount		$ 5,000	$ 150,000
Subsequent Event [Member] | Letter Agreement [Member] | Blue Sky Resources Ltd [Member]
Subsequent Event [Line Items]
Sale on working interest	50%