Digatrade Financial (DIGAF) 20-F 9 May 18 2017 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Document And Entity Information
Entity Registrant Name	DIGATRADE FINANCIAL CORP.
Entity Central Index Key	1,369,128
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	49,661,150
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT
Cash	$ 494,443	$ 114,488
Accounts Receivable	297,309	15,864
GST Recoverable	9,044	2,372
Prepaid Expenses	159,312	6,001
Total assets	960,108	138,725
CURRENT
Trade and Other Payables	150,213	254,197
Liabilities to Customers	297,309	10,319
Convertible Promissory Notes - Current Portion	1,294,693	224,597
Total current liabilities	1,742,215	489,113
Convertible Promissory Notes	287,802	170,776
Total Liabilities	2,030,017	659,889
SHAREHOLDERS' DEFICIENCY
Share Capital	4,106,207	3,645,457
Share Subscriptions Received		334,975
Deficit	(5,176,116)	(4,501,596)
Total shareholders' deficiency	(1,069,909)	(521,164)
Total Liabilities and shareholders' deficiency	$ 960,108	$ 138,725

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders' Equity - CAD ($)	Number of Common Shares	Number of Class "B" Common Shares	Share Capital	Share Subscriptions Received	Share Purchase Warrant Reserve	Deficit	Total
Beginning Balance share at Dec. 31, 2014	1,622,150
Beginning Balance Amount at Dec. 31, 2014			$ 3,241,848		$ 18,600	$ (3,789,794)	$ (529,346)
Shares Issued for Cash, Shares	5,000
Shares Issued for Cash, Amount			32,000	25,998			57,998
Fair Value of Share Purchase Warrants Expired					(18,600)	18,600
Net Comprehensive Loss						(557,433)	(557,433)
Ending Balance, Shares at Dec. 31, 2015	1,661,150
Ending Balance, Amount at Dec. 31, 2015			3,358,848	25,998		(4,328,627)	(943,781)
Shares Issued for Services, Shares	250,000
Shares Issued for Services, Amount			15,000				15,000
Shares Issued in Settlement of Debts, Shares	41,000,000
Shares Issued in Settlement of Debts, Amount			276,983				276,983
Shares Held in Escrow and Returned to Treasury, Shares	(1,500)
Shares Held in Escrow and Returned to Treasury, Amount			(5,374)				(5,374)
Shares Subscriptions Received, Net of Issuance Costs				308,977			308,977
Net Comprehensive Loss						(172,969)	(172,969)
Ending Balance, Shares at Dec. 31, 2016	42,909,650
Ending Balance, Amount at Dec. 31, 2016			3,645,457	334,975		(4,501,596)	(521,164)
Shares Issued, shares	2,500,000
Shares Issued, amount			334,975	(334,975)
Shares Issued for Cash, Shares		100,000
Shares Issued for Cash, Amount			100				100
Shares Issued for Services, Shares	250,000
Shares Issued for Services, Amount			21,896				21,896
Shares Issued in Settlement of Debts, Shares	4,000,000
Shares Issued in Settlement of Debts, Amount			$ 103,779				$ 103,779
Shares Held in Trust	1,500
Net Comprehensive Loss						$ (674,520)	$ (674,520)
Ending Balance, Shares at Dec. 31, 2017	49,661,150	100,000
Ending Balance, Amount at Dec. 31, 2017			$ 4,106,207			$ (5,176,116)	$ (1,069,909)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
EXPENSES
Accounting, Audit, and Legal	$ 105,652	$ 46,523	$ 36,084
Consulting	138,192	86,149	75,735
Depreciation		432	173
Exchange Platform Development Costs	104,591	111,734	216,315
Filing and Transfer Agent Fees	7,866	12,816	11,720
Financing Finders' Fees	109,033
Interest and Bank Charges	30,669	29,559	906
Investor Relations	107,103		94,072
Management Fees	105,000	60,000	60,000
Office	7,137		6,892
Total expenses	715,243	347,213	501,897
LOSS BEFORE OTHER ITEMS	(715,243)	(347,213)	(501,897)
Foreign Exchange Gain (Loss)	40,723	13,238	(55,536)
Coin Development Fee Income		119,600
Gain on Settlement of Debts		41,406
NET LOSS FOR THE YEAR	(674,520)	(172,969)	(557,433)
Other Comprehensive Income
NET COMPREHENSIVE LOSS FOR THE YEAR	$ (674,520)	$ (172,969)	$ (557,433)
POST-SHARE CONSOLIDATION
Basic and Diluted Loss per Share	$ (0.01)	$ (0.01)	$ (0.34)
Weighted Average Number of Shares Outstanding	45,281,568	13,620,813	1,636,518

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Provided BY (USED IN): OPERATING ACTIVITIES
Net Loss for the Year	$ (674,520)	$ (172,969)	$ (557,433)
Non-Cash Items
Depreciation		432	173
Expenses Paid by An Arm's Length Party		8,569
Shares Issued for Services	21,896	15,000	85,000
Unrealized Foreign Exchange (Gain) Loss	(40,723)	(15,873)	56,822
Amortization of Prepaid Expenses		10,029
Gain on Settlement of Debts		(41,406)
Cash flows from (used in) operations before changes in working capital	(693,347)	(196,218)	(415,438)
Change in Non-Cash Working Capital Accounts	(258,322)	(75,969)	75,918
Cash flows from (used in) operating activies	(951,669)	(272,187)	(339,520)
FINANCING ACTIVITIES
Shares Issued for Cash			32,000
Shares Subscriptions Received		334,975	25,998
Shares Returned to Treasury		(5,374)
Net Proceeds on Issuance of Promissory Notes	1,462,122	57,098	281,638
Promissory Notes Repaid	(130,498)
Cash flows from (used in) financing activities	1,331,624	386,699	339,636
INCREASE IN CASH	379,955	114,512	116
Cash (Bank Indebtedness), Beginning of the Year	114,488	(24)	(140)
CASH (BANK INDEBTEDNESS), End of the yeaR	$ 494,443	$ 114,488	$ (24)

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 1 - NATURE AND CONTINUANCE OF OPERATIONS	The Company was incorporated on December 28, 2000, under the Company Act of the Province of British Columbia, Canada. On February 19, 2015, the Company changed its name from Rainchief Energy Inc. to Bit-X Financial Corporation. On October 27, 2015, the Company changed its name from Bit-X Financial Corporation to Digatrade Financial Corp. The Company is focused on increasing scale, further development and branding a digital asset (decentralized blockchain based crypto-currency) exchange platform. In March 2015, the Company entered into an agreement with Mega Ideas Holdings Limited, dba ANX (“ANX”), a company incorporated and existing under the laws of Hong Kong. ANX owns and operates a technology platform and provides operational and technology support specializing in blockchain applications and crypto-currency exchange services. In addition, they provide transaction and settlement services, debit card solutions along with blockchain development services. This services agreement is in line with the Company’s business model restructuring which is to focus on licensing, developing, and branding a digital exchange trading platform and peer-to-peer electronic payment processing network. The head office, principal address, and records office of the Company are located at 1500 West Georgia Street, Suite 1300, Vancouver, British Columbia, Canada, V6C 2Z6. These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards on the basis that the Company is a going concern and will be able to meet its obligations and continue its operations for its next fiscal year. Several conditions as set out below cast uncertainties on the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the financial support from its creditors, shareholders, and related parties, its ability to obtain financing for its development projects, and upon the attainment of future profitable operations. The Company has not yet achieved profitable operations and has accumulated losses of $5,176,116 since inception and working capital deficiency of $782,107 as at December 31, 2017; accordingly, the Company will need to raise additional funds through future issuance of securities or debt financing. Although the Company has raised funds in the past, there can be no assurance the Company will be able to raise sufficient funds in the future, in which case the Company may be unable to meet its obligations as they come due in the normal course of business. It is not possible to predict whether financing efforts will be successful or if the Company will attain a profitable level of operations. The current cash resources are not adequate to pay the Company’s accounts payable and to meet its minimum commitments at the date of these consolidated financial statements, including planned corporate and administrative expenses, and other project implementation costs, accordingly, there is significant doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not give effect to adjustments that would be necessary to the carrying amounts and classifications of assets and liabilities should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	a) Basis of Presentation These consolidated financial statements have been prepared on a historical cost basis except for financial instruments classified as available-for-sale that have been measured at fair value. Cost is the fair value of the consideration given in exchange for net assets. b) Statement of Compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These consolidated financial statements were approved and authorized for issue by the Board of Directors on April 27, 2018. c) Basis of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries (collectively, the “Company”). Intercompany balances and transactions are eliminated in preparing the consolidated financial statements. The following companies have been consolidated within these consolidated financial statements: Entity Country of Incorporation Holding Functional Currency Digatrade Financial Corp. Canada Parent Company Canadian Dollar Digatrade Limited Canada 100% Canadian Dollar Digatrade (UK) Limited United Kingdom 100% Pounds Sterling Digatrade Limited USA 100% US Dollar The Company’s former subsidiaries, Jaydoc Capital Corp. and Rainchief Renewable-1 S.R.L., were de-registered during the year ended December 31, 2015. d) Foreign Currency These consolidated financial statements are presented in Canadian dollars, which is also the functional currency of the parent company. Each subsidiary determines its own functional currency (Note 2(c)) and items included in the financial statements of each subsidiary are measured using that functional currency. i) Transactions and Balances in Foreign Currencies Foreign currency transactions are translated into the functional currency of the respective entity using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the re-measurement of monetary items at year-end exchange rates are recognized in profit or loss. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and are not retranslated. Non-monetary items measured at fair value are translated using the exchange rate at the date when fair value was determined. ii) Foreign Operations On consolidation, the assets and liabilities of foreign operations are translated into Canadian dollars at the exchange rate prevailing at the reporting date and their revenues and expenses are translated at exchange rates prevailing at the dates of the transactions. The exchange differences arising on the translation are recognized in other comprehensive income and accumulated in the currency translation reserve in equity. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is recognized in earnings and recognized as part of the gain or loss on disposal. e) Financing and Finder’s Fees Financing and finder’s fees relating to financial instruments with a term of one year or less are expensed in the period incurred. For financial instruments with a term of over one year, the fees are netted against the financial instruments and amortized over the term of the financial instruments. f) Share Capital The Company records proceeds from share issuances, net of commissions and issuance costs. Shares issued for other than cash consideration are valued at the quoted price on the Over-the-Counter Bulletin Board in the United States based on the earliest of: (i) the date the shares are issued, and (ii) the date the agreement to issue the shares is reached. g) Share-Based Payments The fair value method of accounting is used for share-based payment transactions. Under this method, the cost of stock options and other share-based payments is recorded based on the estimated fair value using the Black-Scholes option-pricing model at the grant date and charged to profit over the vesting period. The amount recognized as an expense is adjusted to reflect the number of equity instruments expected to vest. Upon the exercise of stock options and other share-based payments, consideration received on the exercise of these equity instruments is recorded as share capital and the related share-based payment reserve is transferred to share capital. The fair value of unexercised equity instruments are transferred from reserve to retained earnings upon expiry. h) Revenue Recognition Revenue is comprised of consulting fees and commissions earned on trades executed on the digital currency trading platform. Consulting fee income is recognized as the consulting services are provided. Commission is considered earned when a trade is completed by the Company’s customers. As the platform is not yet fully live, commissions and consulting fees earned have been accounted for as a recovery of development costs incurred. i) Loss per Share Basic loss per share is calculated by dividing net loss by the weighted average number of common shares issued and outstanding during the reporting period. Diluted loss per share is the same as basic loss per share, as the issuance of shares on the exercise of stock options and share purchase warrants is anti-dilutive. The loss per share in prior periods has been adjusted to take into account the consolidation of the Company’s common stock on June 8, 2016 (Note 10(b)(i)). j) Income Taxes Tax expense recognized in profit or loss comprises the sum of deferred tax and current tax not recognized in other comprehensive income or directly in equity. i) Current Income Tax Current income tax assets and liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the consolidated financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period. ii) Deferred Income Tax Deferred income taxes are calculated using the liability method on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they are enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are always provided for in full. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively. k) Financial Instruments Financial assets and financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities classified at fair value through profit or loss) are added to, or deducted from, the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities classified at fair value through profit or loss are recognized immediately in profit or loss. Financial assets and financial liabilities are measured subsequently as described below. The Company does not have any derivative financial instruments. i) Financial Assets For the purpose of subsequent measurement, financial assets other than those designated and effective as hedging instruments are classified into the following categories upon initial recognition: · Financial assets at fair value through profit or loss; · Loans and receivables; · Held-to-maturity investments; and · Available-for-sale financial assets. The category determines subsequent measurement and whether any resulting income and expense is recognized in profit or loss or in other comprehensive income. All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described below. · Financial assets at fair value through profit or loss · Loans and receivables · Held-to-maturity investments · Held-to-maturity investments are measured subsequently at amortized cost using the effective interest method. If there is objective evidence that the investment is impaired as determined by reference to external credit ratings, then the financial asset is measured at the present value of estimated future cash flows. Any changes to the carrying amount of the investment, including impairment losses, are recognized in profit or loss. · Available-for-sale financial assets For financial assets measured at amortized cost, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognized, then the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. In respect of available-for-sale financial assets, impairment losses previously recognized in profit or loss are not reversed through profit or loss. Any increase in fair value subsequent to an impairment loss is recognized in other comprehensive income and accumulated in the revaluation reserve. Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and all substantial risks and rewards are transferred. ii) Financial Liabilities For the purpose of subsequent measurement, financial liabilities are classified as either financial liabilities at fair value through profit or loss, or other financial liabilities upon initial recognition. · Financial liabilities at fair value through profit or loss · Other financial liabilities A financial liability is derecognized when it is extinguished, discharged, cancelled or expired.

SIGNIFICANT ACCOUNTING JUDGMENT

SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 3 - SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS	In the application of the Company’s accounting policies which are described in Note 2, management is required to make judgments, estimates, and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods. Significant judgments, estimates, and assumptions that have the most significant effect on the amounts recognized in the consolidated financial statements are described below. Deferred Tax Assets Deferred tax assets, including those arising from unutilized tax losses, require management to assess the likelihood that the Company will generate sufficient taxable earnings in future periods in order to utilize recognized deferred tax assets. Assumptions about the generation of future taxable profits depend on management’s estimates of future cash flows. In addition, future changes in tax laws could limit the ability of the Company to obtain tax deductions in future periods. To the extent that future cash flows and taxable income differ significantly from estimates, the ability of the Company to realize the net deferred tax assets recorded at the reporting date could be impacted.

ACCOUNTING STANDARDS ISSUED BUT

ACCOUNTING STANDARDS ISSUED BUT NOT YET EFFECTIVE	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 4 - ACCOUNTING STANDARDS ISSUED BUT NOT YET EFFECTIVE	A number of new accounting standards, amendments to standards, and interpretations have been issued but not yet effective up to the date of issuance of the Company’s consolidated financial statements. The Company intends to adopt the following standards, if applicable, when they become effective. a) IFRS 9 – Financial Instruments IFRS 9 as issued reflects the first phase of the IASBs work on the replacement of IAS 39 and applies to classification and measurement of financial assets as defined in IAS 39. The standard was initially effective for annual period beginning on or after January 1, 2013, but amendments to IFRS 9 Mandatory Effective Date of IFRS 9 and Transition Disclosures, issued in December 2011, moved the mandatory effective date to January 1, 2018. The Company has determined that there is no material impact of this standard on its consolidated financial statements. b) IFRS 15 – Revenue from Contracts with Customers IFRS 15 clarifies the principles for recognizing revenue from contracts with customers. IFRS 15 will also result in enhanced disclosures about revenue, provide guidance for transactions that were not previously addressed comprehensively, and improve guidance for multiple-element arrangements. The standard is effective for annual period beginning on or after January 1, 2018 and is to be applied retrospectively. The Company has determined that there is no material impact of this standard on its consolidated financial statements. c) IFRS 16 – Leases IFRS 16 provides a single lessee accounting model, requiring the recognition of assets and liabilities for all leases, unless the least term is 12 months or less or the underlying asset has a low value. Lessor accounting remains largely unchanged from IAS 17 and the distinction between operating and finance leases is retained. The standard is effective for annual period beginning on or after January 1, 2019.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 5 - ACCOUNTS RECEIVABLE	As at December 31, 2017 and 2016, the Company had the following amounts due from arm’s length parties: 2017 2016 $ $ Credit Card Proceeds Receivable - 5,545 Due From Trading Platform, ANX (Note 8) 297,309 10,319 297,309 15,864

PREPAID EXPENSES

PREPAID EXPENSES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 6 - PREPAID EXPENSES	As at December 31, 2017 and 2016, the Company had the following prepaid expenses: 2017 2016 $ $ Market Registration Fees 7,685 6,001 Deposit with ANX 70,029 - Prepaid Consulting Fees 26,025 - Prepaid Management Fees (Note 13(a)(i)) 55,573 - 159,312 6,001

TRADE AND OTHER PAYABLES

TRADE AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 7 - TRADE AND OTHER PAYABLES	As at December 31, 2017 and 2016, the Company had the following amounts due to creditors: 2017 2016 $ $ Trade Payables 119,013 99,830 Accrued Liabilities 31,200 91,336 Related Party Payable (Note 13(a)(ii)) - 36,177 Share Subscription to be Refunded (Note 10(b)(iii)) - 26,854 150,213 254,197

LIABILITY TO CUSTOMERS

LIABILITY TO CUSTOMERS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 8 - LIABILITY TO CUSTOMERS	As at December 31, 2017, the Company had a liability to customers trading on the Company’s exchange platform in the amount of $297,309 (2016 – $10,319). This amount is offset by an equal amount due to the Company from the trading platform, ANX. (Note 5)

CONVERTIBLE PROMISSORY NOTES

CONVERTIBLE PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 9 - CONVERTIBLE PROMISSORY NOTES	$ Balance, December 31, 2015 639,824 Issuances (Net of Transaction Costs) 52,725 Repayments (13,841 ) Conversions (304,386 ) Interest Accrual 21,051 Balance, December 31, 2016 395,373 Issuances (Net of Transaction Costs) 1,391,759 Repayments (130,498 ) Conversions (102,128 ) Interest Accrual 27,989 Balance, December 31, 2017 1,582,495 a) During 2016, the Company issued convertible promissory notes totaling $49,806. In addition, the Company issued a convertible promissory note in the amount of $2,919 (US$2,200) to a company controlled by a director and officer of the Company. The notes mature on December 31, 2021. The notes are non-interest bearing and unsecured. All the notes become payable immediately should the Company complete a financing in excess of US$5,000,000 prior to the maturity date and shall bear interest at 3% per annum compounded annually should the Company default on the notes. These notes are convertible into common shares of the Company in whole or in part at the option of the holder upon terms to be determined by the Company either 10 days prior to repayment of the notes or the maturity date, whichever shall occur first. b) During 2016, the Company entered into assignment of creditors and settlement of debt agreements in respect of certain convertible promissory notes totaling $293,389 (including US$157,025). As part of the settlement, the Company issued 16,000,000 post-consolidation shares (Note 10(b)(iv)) to the promissory note holders and recognized a gain on settlement of debts in the amount of $41,406 settled. c) During 2017, the Company issued convertible promissory notes in the amount of $304,239 (US$220,000). The notes are non-interest bearing, unsecured, and mature on December 31, 2021. The notes may be converted into common shares of the Company in whole or in part at the option of the holder upon terms to be determined by the Company either 10 days prior to repayment of the note or the maturity date, whichever shall occur first. The notes become immediately payable should the Company complete financing in excess of US$5,000,000 prior to the maturity date, and bear interest at 3% per annum compounded annually should the Company default on the note. Subsequent to year-end, all the promissory notes totalling US$220,000 were converted into 2,500,000 common shares of the Company (Note 17(c)). d) During 2017, the Company issued convertible promissory notes in the amount of $1,053,647 (US$836,190). The notes are unsecured, bear interest at between 10% and 12% per annum from the date of issuance, and mature between 6 months and one year after the date of issuance. Any amount of interest or principal that is not paid on the maturity date bears interest at 22% to 24% per annum from the maturity date to the date of payment. Any amount of principal and/or interest that is unpaid may be converted, at the option of the holder, in whole or in part into common share of the Company at a price equal to 61% of the lowest closing bid price for the Company’s stock as reported on the OTC during the fifteen trading days prior to a Notice of Conversion. The Company may prepay the principal and all accrued interest at any time between the date of issuance and the maturity date, together with a prepayment premium of between 15% and 40% of the amount prepaid, determined by reference to the date of repayment. Subsequent to year-end, promissory notes totalling US$290,540 were converted into 4,267,873 common shares of the Company (Note 17(c)). e) During 2017 the Company entered into a consulting agreement with an unrelated party for the provision of advertising services. In consideration for the services the Company issued a convertible promissory note in the amount of $37,692 (US$30,000). The convertible promissory note is unsecured, bears interest at 3% per annum, and matures on January 10, 2018. Upon maturity, the note shall be converted into common shares of the Company at a 20% discount to the lowest closing bid price for the Company’s common stock offered during the twenty trading days prior to conversion. The Company may redeem the note in whole or in part at any time without penalty. Subsequent to year-end, this promissory note was converted into 355,450 common shares of the Company (Note 17(c)).

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 10 - SHARE CAPITAL	a) Authorized Capital Unlimited number of common shares, participating, voting (voting right of 1 vote per share), with no par value. 100,000 Class “B” common shares, non-participating, voting (voting right of 1,000 votes per share), with no par value. b) Issued and Outstanding Common Shares i) Effective June 8, 2016, the common shares of the Company were consolidated at the ratio of one new common share for every 50 old common shares. The Company issued 12,306 shares to round up fractional entitlements resulting from the consolidation. The number of common shares and basic loss per share calculations disclosed in these consolidated financial statements have been adjusted to reflect the retroactive application of this share consolidation. ii) On March 8, 2015, the Company completed a private placement of 250,000 shares (5,000 post-consolidation shares) at $0.13 per share ($6.50 per post-consolidation share), raising gross proceeds of $32,000. iii) On November 11, 2015, the Company completed a private placement of 400,000 shares (8,000 post-consolidation shares) shares at US$0.05 per share (US$2.50 per post-consolidation share), raising gross proceeds of $25,998 (US$20,000). As shares were not issued as of December 31, 2015 and 2016, the amount of $25,998 was reclassified to accounts payable as at December 31, 2016. During 2017, the Company paid the creditor $16,613 in cash and issued 1,000,000 common shares to settle the accounts payable of $9,385. iv) On July 15, 2016, the Company entered into a debt settlement agreement with a company controlled by a Director and Officer of the Company to settle outstanding accounts payable of $25,000. The Company agreed to issue 25,000,000 post-consolidation shares with a fair value equal to the value of the underlying debt settled. On August 15, 2016, the Company entered into an assignment of creditors and settlement of debt agreement with certain arm’s length parties. The Company settled certain promissory notes totalling $118,204 (US$91,475) by the issuance of 8,000,000 post-consolidation shares with a fair value equal to the value of the underlying debt settled (Note 9(b)). On December 20, 2016, the Company entered into an assignment of creditors and settlement of debt agreement with certain arm’s length parties. The Company settled promissory notes totalling $175,185 (including US$65,550) by the issuance of 8,000,000 post-consolidation shares with a fair value of $133,779. A gain of $41,406 on the settlement of debts was recognized (Note 9(b)). v) On December 12, 2016, the Company completed a private placement of 500,000 post-consolidation shares at US$0.50 per share, raising gross proceeds of $334,975 (US$250,000). The shares were not issued by December 31, 2016 and on September 20, 2017, the Company re-priced the subscription share price to US$0.10 per share and issued 2,500,000 common shares to the placees. vi) On June 12, 2017, the Company settled convertible promissory notes totalling $32,700 by the issuance of 2,000,000 common shares with a fair value equal to the value of the underlying debt settled. On September 21, 2017, the Company settled a convertible promissory note owed to a company controlled by a former Officer and Director of the Company in the amount of $61,694 (US$50,000) by the issuance of 1,000,000 common shares with a fair value equal to the value of the underlying debt settled. vii) On October 10, 2017, the Company passed a resolution authorizing the creation of a new 100,000 Class “B” common shares with the following characteristics: non-participating, no par value, and with the voting right of 1,000 votes per share. On the same day, the Company issued 100,000 Class “B” common shares at $0.001 per share for total proceeds of $100 to a shareholder who is also a Director and Office of the Company. c) Share-Based Payments i) During the year ended December 31, 2015, the Company issued 1,400,000 shares (28,000 post-consolidation shares) at a fair value of $0.05 per share ($2.50 per post-consolidation share) for investor relations services. Share-based compensation of $70,000 was recorded. During the year ended December 31, 2015, the Company also issued 300,000 shares (6,000 post-consolidation shares) at a fair value of $0.05 per share ($2.50 per post-consolidation share) for consulting services rendered. Share-based compensation of $15,000 was recorded. 150,000 of these shares (3,000 post-consolidation shares) were issued to a related party (Note 13(b)(ii)). ii) During the year ended December 31, 2016, the Company issued 250,000 post-consolidation shares at a fair value of $0.06 per share to a related party for consulting services rendered. Share-based compensation of $15,000 was recorded (Note 13(b)(ii)). iii) On July 10, 2017, the Company entered into a consulting agreement for the provision of business strategy and compliance services. The Company issued 250,000 common shares valued at $21,896. d) Share Purchase Warrants The Company had no share purchase warrants outstanding for the years ended December 31, 2017, 2016, and 2015. e) Escrow Shares On September 19, 2014, the Company entered into an escrow agreement with a creditor. The Company agreed to pay the creditor $2,500 upon signing of the agreement and to issue 75,000 shares (1,500 post-consolidation shares) to be held in escrow. The Company was obligated to pay the creditor a further $7,334 (US$6,687) forty five days after the Company’s stock becomes DWAC-eligible. On December 22, 2016, the Company paid $5,374 (US$4,000) and the creditor agreed to release these shares from escrow. As of December 31, 2017, the 1,500 shares were held in trust by the corporate lawyer and have not been returned to the Company’s Treasury.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 11 - COMMITMENTS	a) Crypto Currency Deposit and Exchange Services On March 31, 2015, the Company entered into an agreement with Mega Idea Holdings Limited, dba ANX (“ANX”), to provide Crypto-currency deposit and exchange services. Pursuant to the terms of the agreement, the Company is required to pay monthly maintenance fees of US$10,000 for maintenance and support of the exchange platform. The agreement with ANX is for a term of three years. On April 7, 2017 (the “effective date”), the Company entered into a revised agreement with ANX. Pursuant to the terms of the agreement, the Company is required to pay monthly maintenance fees of US$1,500 for the first six months commencing the first month after the effective date, and US$5,000 thereafter. The revised agreement with ANX is for a term of two years. b) Finder’s Fee Agreement The Company has entered into various finder’s fee agreements whereby the Company is required to pay cash finder’s fee of 10% of all monies raised through these parties. The terms of these agreements are for periods of one year.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 12 - SUPPLEMENTAL CASH FLOW INFORMATION	2017 2016 2015 $ $ $ a) Change in Non-Cash Working Capital Accounts Accounts Receivable (281,445 ) 35,155 (51,019 ) GST Recoverable (6,672 ) 566 5,552 Prepaid Expenses (153,311 ) (3,087 ) (5,885 ) Trade and Other Payables (103,884 ) (76,175 ) 84,523 Liabilities to Customers 286,990 (32,428 ) 42,747 (258,322 ) (75,969 ) 75,918 b) Significant Non-Cash Financing Activities Shares Issued in Settlement of Debts 103,689 276,983 - Shares Issued for Services 21,986 15,000 85,000 Expenses Paid by An Arm’s Length Party - 8,569 - 125,675 300,552 85,000 c) Other Information Interest Paid 16 28,974 49 Income Taxes Paid - - -

RELATED PARTIES TRANSACTIONS

RELATED PARTIES TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 13 - RELATED PARTIES TRANSACTIONS	Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed. Details of transactions between the Company and other related parties, in addition to those transactions disclosed elsewhere in these consolidated financial statements, are described below. All related party transactions were in the ordinary course of business and were measured at their exchange amounts. a) Related Party Balances i) Management Fees Paid in Advance to a Company Controlled by Director and Officer As at December 31, 2017, the Company had $55,573 (2016 – $Nil) in prepaid management fees to a company controlled by a Director and Officer of the Company. ii) Trade and Other Payables As at December 31, 2017, the Company had $Nil (2016 – $36,177) in trade and other payables owed to key management personnel. The amounts owed to key management personnel arose from outstanding management fees and are non-interest bearing, unsecured, and have no specified terms of repayment. iii) Promissory Notes During the year ended December 31, 2017, the Company repaid promissory notes in the amount of $90,529, (including US$31,200) to a company controlled by a Director (also an officer) of the Company. Included in convertible promissory notes as at December 31, 2017, was $Nil (2016 – $89,364 including US$31,200) owed to this company. During the year ended December 31, 2017, the Company settled a promissory note owed to a company controlled by a former officer of the Company in the amount $69,205 (US$50,000) by the issuance of 1,000,000 common shares. Included in convertible promissory notes as at December 31, 2017, was $Nil (2016 – $67,135 including US$50,000) owed to this company. b) Compensation of Key Management Personnel i) The Company incurred management fees for services provided by key management personnel for the years ended December 31, 2017, 2016 and 2015, as described below. 2017 2016 2015 $ $ $ Management Fees 105,000 60,000 60,000 ii) During the year ended December 31, 2017, the Company incurred consulting fees for services provided by a Director of the Company in the amount of $11,296. During the year ended December 31, 2016, the Company incurred consulting fees for services provided by a Director of the Company. The fees were settled by the issuance of 250,000 post-consolidation shares at $0.06 per share (Note 10(c)(ii)) and a cash payment of $6,699 (US$5,000). During the year ended December 31, 2015, the Company incurred consulting fees for services provided by a company controlled by a former officer of the Company. The fees were settled by the issuance of 150,000 shares (3,000 post-consolidation shares) at $0.05 per share ($2.50 per post-consolidation share) (Note 10(c)(i)).

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 14 - INCOME TAX	a) Deferred Tax Assets and Liabilities The Company’s unrecognized deductible temporary differences and unused tax losses for which no deferred tax asset is recognized consists of the following amounts: 2017 2016 $ $ Non-Capital Losses 5,046,141 4,371,641 Capital Losses 29,628 29,628 Property and Equipment 100,490 100,490 5,176,259 4,501,759 As at December 31, 2017, the Company has non-capital losses of approximately $5,046,100 which may be applied to reduce Canadian taxable income of future years. These non-capital losses expire as follows: $ 2026 313,100 2027 515,300 2028 367,400 2029 1,157,900 2030 307,400 2031 301,400 2032 to 2037 2,083,600 5,046,100 b) Income Tax Expense The income tax expense of the Company is reconciled to the net loss for the year as reported in the consolidated statement of comprehensive loss as follows: 2017 2016 2015 $ $ $ Recovery of Income Tax Calculated at the Statutory Rate of 12.63% (2016 – 13%; 2015 – (85,158 ) (22,486 ) (75,253 ) Deferred Tax Assets Not Recognized 84,315 (21,519 ) 68,065 Expiration of Non-Capital Losses - - 7,188 Impact of Change in Substantively Enacted Tax Rates on Opening Deferred Tax Assets 843 44,005 - Income Tax Expense - - -

FINANCIAL RISK MANAGEMENT OBJEC

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 15 - FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES	The Company is exposed to various risks in relation to financial instruments. The Company’s financial assets and liabilities by category are summarized in Note 2(k). The Company’s risk management is coordinated in close co-operation with the board of directors and focuses on actively securing the Company’s short to medium-term cash flows and raising finances for the Company’s capital expenditure program. The Company does not actively engage in the trading of financial assets for speculative purposes. The most significant financial risks to which the Company is exposed are as follows: a) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company is dependent upon the availability of credit from its suppliers and its ability to generate sufficient funds from equity and debt financing to meet current and future obligations. The Company has a working capital deficiency of $782,107 as at December 31, 2017. There can be no assurance that such financing will be available on terms acceptable to the Company. b) Interest Rate Risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is not exposed to significant interest rate risk. c) Credit Risk Credit risk is the risk of loss associated with a counter party’s inability to fulfill its payment obligations. The Company is in the development stage and has not yet commenced commercial production or sales. Therefore, the Company is not exposed to significant credit risk. d) Foreign Exchange Risk Foreign exchange risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company is exposed to foreign exchange risk to the extent it incurs currency exchange platform service and development expenditures and operating costs in foreign currencies including the U.S. Dollar. The Company does not hedge its exposure to fluctuations in the related foreign exchange rates. e) Fair Values The Company uses the following hierarchy for determining fair value measurements: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly. Level 3: Techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data. The level within which the financial asset or liability is classified is determined based on the lowest level of significant input to the fair value measurement. The Company’s financial instruments were measured at fair value use Level 1 valuation technique during the years ended December 31, 2017 and 2016. The carrying values of the Company’s financial assets and liabilities approximate their fair values.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 16 - CAPITAL MANAGEMENT	The Company’s objective for managing its capital structure is to safeguard the Company’s ability to continue as a going concern and to ensure it has the financial capacity, liquidity and flexibility to fund its ongoing operations and capital expenditures. The Company manages its share capital as capital, which as at December 31, 2017, amounted to $4,106,207. At this time, the Company’s access to the debt market is limited and it relies on equity issuances and the support of shareholders to fund the development of its trading platform. The Company monitors capital to maintain a sufficient working capital position to fund annualized administrative expenses and capital investments. As at December 31, 2017, the Company had working capital deficiency of $782,107. The Company will issue shares and may from time to time adjust its capital spending to maintain or adjust the capital structure. There can be no assurance that the Company will be able to obtain debt or equity capital in the case of operating cash deficits. The Company’s share capital is not subject to external restrictions. The Company has not paid or declared any dividends since the date of incorporation, nor are any contemplated in the foreseeable future. There were no changes in the Company’s approach to capital management during the year ended December 31, 2017.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 17 - SUBSEQUENT EVENTS	a) Shares Issued for Services In February 2018, the Company entered into two consulting agreements for the provision of compliance and strategic advisory services and issued 600,000 common shares pursuant to the agreements. b) Issuance of Convertible Promissory Notes Subsequent to year end, the Company issued two convertible promissory notes for total proceeds of US$163,000. The notes are unsecured, bear interest at 12% per annum from the date of issuance, and mature between 6 months and one year after the date of issuance. Any amount of interest or principal that is not paid on the maturity date bears interest at 22% per annum from the maturity date to the date of payment. Any amount of principal and or interest that is unpaid may be converted, at the option of the holder, in whole or in part into common share of the Company at a price equal to 61% of the lowest closing bid price for the Company’s stock as reported on the OTC during the fifteen trading days prior to a Notice of Conversion. The Company may prepay the principal and all accrued interest at any time between the date of issuance and the maturity date, together with a prepayment premium of between 15% and 40% of the amount prepaid, determined by reference to the date of repayment. c) Conversion of Promissory Notes Subsequent to year end, the Company issued a total of 7,123,323 common shares on conversion of convertible promissory notes totalling US$540,540 (Note 9(c),(d),(e)).

SIGNIFICANT ACCOUNTING POLICI23

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies Policies
a) Basis of Presentation	These consolidated financial statements have been prepared on a historical cost basis except for financial instruments classified as available-for-sale that have been measured at fair value. Cost is the fair value of the consideration given in exchange for net assets.
b) Statement of Compliance	These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These consolidated financial statements were approved and authorized for issue by the Board of Directors on April 27, 2018.
c) Basis of Consolidation	These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries (collectively, the “Company”). Intercompany balances and transactions are eliminated in preparing the consolidated financial statements. The following companies have been consolidated within these consolidated financial statements: Entity Country of Incorporation Holding Functional Currency Digatrade Financial Corp. Canada Parent Company Canadian Dollar Digatrade Limited Canada 100% Canadian Dollar Digatrade (UK) Limited United Kingdom 100% Pounds Sterling Digatrade Limited USA 100% US Dollar The Company’s former subsidiaries, Jaydoc Capital Corp. and Rainchief Renewable-1 S.R.L., were de-registered during the year ended December 31, 2015.
d) Foreign Currency	These consolidated financial statements are presented in Canadian dollars, which is also the functional currency of the parent company. Each subsidiary determines its own functional currency (Note 2(c)) and items included in the financial statements of each subsidiary are measured using that functional currency. i) Transactions and Balances in Foreign Currencies Foreign currency transactions are translated into the functional currency of the respective entity using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the re-measurement of monetary items at year-end exchange rates are recognized in profit or loss. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and are not retranslated. Non-monetary items measured at fair value are translated using the exchange rate at the date when fair value was determined. ii) Foreign Operations On consolidation, the assets and liabilities of foreign operations are translated into Canadian dollars at the exchange rate prevailing at the reporting date and their revenues and expenses are translated at exchange rates prevailing at the dates of the transactions. The exchange differences arising on the translation are recognized in other comprehensive income and accumulated in the currency translation reserve in equity. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is recognized in earnings and recognized as part of the gain or loss on disposal.
e) Financing and Finder's Fees	Financing and finder’s fees relating to financial instruments with a term of one year or less are expensed in the period incurred. For financial instruments with a term of over one year, the fees are netted against the financial instruments and amortized over the term of the financial instruments.
f) Share Capital	The Company records proceeds from share issuances, net of commissions and issuance costs. Shares issued for other than cash consideration are valued at the quoted price on the Over-the-Counter Bulletin Board in the United States based on the earliest of: (i) the date the shares are issued, and (ii) the date the agreement to issue the shares is reached.
g) Share-Based Payments	The fair value method of accounting is used for share-based payment transactions. Under this method, the cost of stock options and other share-based payments is recorded based on the estimated fair value using the Black-Scholes option-pricing model at the grant date and charged to profit over the vesting period. The amount recognized as an expense is adjusted to reflect the number of equity instruments expected to vest. Upon the exercise of stock options and other share-based payments, consideration received on the exercise of these equity instruments is recorded as share capital and the related share-based payment reserve is transferred to share capital. The fair value of unexercised equity instruments are transferred from reserve to retained earnings upon expiry.
h) Revenue Recognition	Revenue is comprised of consulting fees and commissions earned on trades executed on the digital currency trading platform. Consulting fee income is recognized as the consulting services are provided. Commission is considered earned when a trade is completed by the Company’s customers. As the platform is not yet fully live, commissions and consulting fees earned have been accounted for as a recovery of development costs incurred.
i) Loss per Share	Basic loss per share is calculated by dividing net loss by the weighted average number of common shares issued and outstanding during the reporting period. Diluted loss per share is the same as basic loss per share, as the issuance of shares on the exercise of stock options and share purchase warrants is anti-dilutive. The loss per share in prior periods has been adjusted to take into account the consolidation of the Company’s common stock on June 8, 2016 (Note 10(b)(i)).
j) Income Taxes	Tax expense recognized in profit or loss comprises the sum of deferred tax and current tax not recognized in other comprehensive income or directly in equity. i) Current Income Tax Current income tax assets and liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the consolidated financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period. ii) Deferred Income Tax Deferred income taxes are calculated using the liability method on temporary differences between the carrying amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective period of realization, provided they are enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are always provided for in full. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or directly in equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively.
k) Financial Instruments	Financial assets and financial liabilities are recognized when the Company becomes a party to the contractual provisions of the financial instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities classified at fair value through profit or loss) are added to, or deducted from, the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities classified at fair value through profit or loss are recognized immediately in profit or loss. Financial assets and financial liabilities are measured subsequently as described below. The Company does not have any derivative financial instruments. i) Financial Assets For the purpose of subsequent measurement, financial assets other than those designated and effective as hedging instruments are classified into the following categories upon initial recognition: · Financial assets at fair value through profit or loss; · Loans and receivables; · Held-to-maturity investments; and · Available-for-sale financial assets. The category determines subsequent measurement and whether any resulting income and expense is recognized in profit or loss or in other comprehensive income. All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described below. · Financial assets at fair value through profit or loss · Loans and receivables · Held-to-maturity investments · Held-to-maturity investments are measured subsequently at amortized cost using the effective interest method. If there is objective evidence that the investment is impaired as determined by reference to external credit ratings, then the financial asset is measured at the present value of estimated future cash flows. Any changes to the carrying amount of the investment, including impairment losses, are recognized in profit or loss. · Available-for-sale financial assets For financial assets measured at amortized cost, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognized, then the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. In respect of available-for-sale financial assets, impairment losses previously recognized in profit or loss are not reversed through profit or loss. Any increase in fair value subsequent to an impairment loss is recognized in other comprehensive income and accumulated in the revaluation reserve. Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and all substantial risks and rewards are transferred. ii) Financial Liabilities For the purpose of subsequent measurement, financial liabilities are classified as either financial liabilities at fair value through profit or loss, or other financial liabilities upon initial recognition. · Financial liabilities at fair value through profit or loss · Other financial liabilities A financial liability is derecognized when it is extinguished, discharged, cancelled or expired.

SIGNIFICANT ACCOUNTING POLICI24

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies Tables
Disclosure of consolidated financial statements	Entity Country of Incorporation Holding Functional Currency Digatrade Financial Corp. Canada Parent Company Canadian Dollar Digatrade Limited Canada 100% Canadian Dollar Digatrade (UK) Limited United Kingdom 100% Pounds Sterling Digatrade Limited USA 100% US Dollar

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2017
Accounts Receivable Tables
Accounts receivable	2017 2016 $ $ Credit Card Proceeds Receivable - 5,545 Due From Trading Platform, ANX (Note 8) 297,309 10,319 297,309 15,864

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2017
Prepaid Expenses Tables
Prepaid expenses	2017 2016 $ $ Market Registration Fees 7,685 6,001 Deposit with ANX 70,029 - Prepaid Consulting Fees 26,025 - Prepaid Management Fees (Note 13(a)(i)) 55,573 - 159,312 6,001

TRADE AND OTHER PAYABLES (Table

TRADE AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2017
Trade And Other Payables Tables
Trade and other paybles	2017 2016 $ $ Trade Payables 119,013 99,830 Accrued Liabilities 31,200 91,336 Related Party Payable (Note 13(a)(ii)) - 36,177 Share Subscription to be Refunded (Note 10(b)(iii)) - 26,854 150,213 254,197

CONVERTIBLE PROMISSORY NOTES (T

CONVERTIBLE PROMISSORY NOTES (Tables)	12 Months Ended
	Dec. 31, 2017
Convertible Promissory Notes Tables
Convertible promissory notes	$ Balance, December 31, 2015 639,824 Issuances (Net of Transaction Costs) 52,725 Repayments (13,841 ) Conversions (304,386 ) Interest Accrual 21,051 Balance, December 31, 2016 395,373 Issuances (Net of Transaction Costs) 1,391,759 Repayments (130,498 ) Conversions (102,128 ) Interest Accrual 27,989 Balance, December 31, 2017 1,582,495

SUPPLEMENTAL CASH FLOW INFORM29

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Information Tables
Supplemental cash flow information	2017 2016 2015 $ $ $ a) Change in Non-Cash Working Capital Accounts Accounts Receivable (281,445 ) 35,155 (51,019 ) GST Recoverable (6,672 ) 566 5,552 Prepaid Expenses (153,311 ) (3,087 ) (5,885 ) Trade and Other Payables (103,884 ) (76,175 ) 84,523 Liabilities to Customers 286,990 (32,428 ) 42,747 (258,322 ) (75,969 ) 75,918 b) Significant Non-Cash Financing Activities Shares Issued in Settlement of Debts 103,689 276,983 - Shares Issued for Services 21,986 15,000 85,000 Expenses Paid by An Arm’s Length Party - 8,569 - 125,675 300,552 85,000 c) Other Information Interest Paid 16 28,974 49 Income Taxes Paid - - -

RELATED PARTIES TRANSACTIONS (T

RELATED PARTIES TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Related Parties Transactions Tables
Disclosure of management fees and share-based payments	2017 2016 2015 $ $ $ Management Fees 105,000 60,000 60,000

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Tables
Temporary differences of assets and liabilities	2017 2016 $ $ Non-Capital Losses 5,046,141 4,371,641 Capital Losses 29,628 29,628 Property and Equipment 100,490 100,490 5,176,259 4,501,759
Non-capital loss carryforwards	$ 2026 313,100 2027 515,300 2028 367,400 2029 1,157,900 2030 307,400 2031 301,400 2032 to 2037 2,083,600 5,046,100
Statement of comprehensive loss	2017 2016 2015 $ $ $ Recovery of Income Tax Calculated at the Statutory Rate of 12.63% (2016 – 13%; 2015 – (85,158 ) (22,486 ) (75,253 ) Deferred Tax Assets Not Recognized 84,315 (21,519 ) 68,065 Expiration of Non-Capital Losses - - 7,188 Impact of Change in Substantively Enacted Tax Rates on Opening Deferred Tax Assets 843 44,005 - Income Tax Expense - - -

NATURE AND CONTINUANCE OF OPE32

NATURE AND CONTINUANCE OF OPERATIONS (Details Narrative) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Nature And Continuance Of Operations Details Narrative
Country of incorporation	Canada
Date of incorporation	Dec. 28, 2000
Accumulated losses	$ (5,176,116)	$ (4,501,596)
Working capital deficit	$ (782,107)

SIGNIFICANT ACCOUNTING POLICI33

SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2017
Disclosure of detailed information about business combination [line items]
Country of Incorporation	Canada
Digatrade Financial Corp. [Member]
Disclosure of detailed information about business combination [line items]
Entity	Digatrade Financial Corp.
Country of Incorporation	Canada
Functional Currency	Canadian Dollar
Digatrade Limited [Member]
Disclosure of detailed information about business combination [line items]
Entity	Digatrade Limited
Country of Incorporation	Canada
Holding Interest	100.00%
Functional Currency	Canadian Dollar
Digatrade (UK) Limited [Member]
Disclosure of detailed information about business combination [line items]
Entity	Digatrade (UK) Limited
Country of Incorporation	United Kingdom
Holding Interest	100.00%
Functional Currency	Pounds Sterling
Digatrade Limited 1 [Member]
Disclosure of detailed information about business combination [line items]
Entity	Digatrade Limited
Country of Incorporation	USA
Holding Interest	100.00%
Functional Currency	US Dollar

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Accounts Receivable Details
Credit Card Proceeds Receivable		$ 5,545
Due From Trading Platform, ANX (Note 8)	297,309	10,319
Total Accounts receivable	$ 297,309	$ 15,864

PREPAID EXPENSES (Details)

PREPAID EXPENSES (Details) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Prepaid Expenses Details
Market Registration Fees	$ 7,685	$ 6,001
Deposit with ANX	70,029
Prepaid Consulting Fees	26,025
Prepaid Management Fees (Note 13(a)(i))	55,573
Total Prepaid Expenses	$ 159,312	$ 6,001

TRADE AND OTHER PAYABLES (Detai

TRADE AND OTHER PAYABLES (Details) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Trade And Other Payables Details
Trade Payables	$ 119,013	$ 99,830
Accrued Liabilities	31,200	91,336
Related Party Payable (Note 13(a)(ii))		36,177
Share Subscription to be Refunded (Note 10(b)(iii))		26,854
Total Trade and other payable	$ 150,213	$ 254,197

LIABILITY TO CUSTOMERS (Details

LIABILITY TO CUSTOMERS (Details Narrative) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Liability To Customers Details Narrative
Liabilities to Customers	$ 297,309	$ 10,319

CONVERTIBLE PROMISSORY NOTES (D

CONVERTIBLE PROMISSORY NOTES (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Convertible Promissory Notes Details
Beginning Balance	$ 395,373	$ 639,824
Issuances (Net of Transaction Costs)	1,391,759	52,725
Repayments	(130,498)	(13,841)
Conversions	(102,128)	(304,386)
Interest Accrual	27,989	21,051
Ending Balance	$ 1,582,495	$ 395,373

CONVERTIBLE PROMISSORY NOTES 39

CONVERTIBLE PROMISSORY NOTES (Details Narrative) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Convertible promissory notes	$ 1,582,495	$ 395,373	$ 639,824
Convertible promissory notes, maturity date	Dec. 31, 2021	Dec. 31, 2021
Converible promissory notes, terms of conversion feature	The notes may be converted into common shares of the Company in whole or in part at the option of the holder upon terms to be determined by the Company either 10 days prior to repayment of the note or the maturity date, whichever shall occur first	The notes may be converted into common shares of the Company in whole or in part at the option of the holder upon terms to be determined by the Company either 10 days prior to repayment of the note or the maturity date, whichever shall occur first
Convertible promissory notes, redemption description	The notes shall become immediately payable should the Company complete financing in excess of US$5,000,000 prior to the maturity date, and shall bear interest at 3% per annum compounded annually should the Company default on the note	The notes shall become immediately payable should the Company complete financing in excess of US$5,000,000 prior to the maturity date, and shall bear interest at 3% per annum compounded annually should the Company default on the note
Amount of financing to enable redemption of convertible promissory notes	$ 5,000,000	$ 5,000,000
Event of default, interest rate	3.00%	3.00%
Repayment of convertible promissory notes	$ 220,000	$ 49,806
Gain on settlement of debts		41,406
Convertible promissory notes, conversion amount	$ 304,239
Total converted shares	2,500,000
Director and Officer [Member]
Disclosure of transactions between related parties [line items]
Convertible promissory notes		2,919
Consulting Agreement [Member] | Unrelated Party [Member]
Disclosure of transactions between related parties [line items]
Convertible promissory notes	$ 37,692
Convertible promissory notes, maturity date	Jan. 10, 2018
Converible promissory notes, terms of conversion feature	The note shall be converted into common shares of the Company at a 20% discount to the lowest closing bid price for the Company’s common stock offered during the twenty trading days prior to conversion
Interest rate	3.00%
Total converted shares	355,450
Settlement of Debt Agreement [Member] | Assignment of Creditors [Member]
Disclosure of transactions between related parties [line items]
Repayment of convertible promissory notes		$ 293,389
Debt conversion converted instrument shares issued		16,000,000
Convertible Promissory Notes [Member]
Disclosure of transactions between related parties [line items]
Convertible promissory notes	$ 1,053,647
Converible promissory notes, terms of conversion feature	Any amount of principal and or interest that is unpaid may be converted, at the option of the holder, in whole or in part into common stock of the Company at a price equal to 61% of the lowest closing bid price for the Company’s stock as reported on the OTC during the fifteen trading days prior to a Notice of Conversion
Repayment of convertible promissory notes	$ 290,540
Convertible promissory notes, prepayment description	The Company may prepay the principal and all accrued interest at any time between the date of issuance and the maturity date, together with a prepayment premium of between 15% and 40% of the amount prepaid
Total converted shares	4,267,873
Maximum [member]
Disclosure of transactions between related parties [line items]
Event of default, interest rate	22.00%
Interest rate	10.00%
Minimum [Member]
Disclosure of transactions between related parties [line items]
Event of default, interest rate	24.00%
Interest rate	12.00%

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - CAD ($)

Oct. 10, 2017

Jul. 10, 2017

Jun. 12, 2017

Dec. 12, 2016

Aug. 15, 2016

Jul. 15, 2016

Jun. 08, 2016

Nov. 11, 2015

Mar. 08, 2015

Sep. 21, 2017

Dec. 22, 2016

Dec. 20, 2016

Sep. 19, 2014

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Sep. 20, 2017

Dec. 31, 2014

Description for consolidation of common stock

The common shares of the Company were consolidated at the ratio of one new common share for every 50 old common shares

Common stock shares issued to round up fractional entitlements

12,306

Accounts payable

$ 25,998

Debt conversion original amount

$ 9,385

Shares issued

2,500,000

Common shares issued

1,000,000

Shares Issued, amount

Proceeds from issuance of common stock

$ 32,000

Gain on extinguishment of debt

41,406

Cash

16,613

Subscription share price per share

$ 0.10

Share Issued for Cash, Amount

$ 100

$ 57,998

Voting right description

Voting right of 1 vote per share

Shares Held in Escrow and Returned to Treasury, Amount

$ (5,374)

Shares Held in Trust

Convertible Promissory Notes [Member]

Debt conversion original amount

$ 32,700

Debt issuance of common shares

2,000,000

Private Placements [Member ]

Debt conversion converted instrument shares issued

500,000

8,000

5,000

Shares Issued in Settlement of Debts, Shares

400,000

Shares issued

250,000

Shares Issued, amount

$ 334,975

Proceeds from issuance of common stock

$ 25,998

$ 32,000

Share price per share

$ 0.05

$ 0.13

Post-consolidation price per share

$ 0.50

$ 2.50

$ 6.50

Unrelated Party [Member] | Consulting Agreement [Member] | Business strategy and compliance services [Member]

Common stock shares issued for services to be rendered, shares

250,000

Common stock shares issued for services to be rendered, value

$ 21,896

Related Party [Member]

Debt conversion converted instrument shares issued

3,000

Common stock shares issued for services to be rendered, shares

250,000

Shares issued

150,000

Share price per share

$ 0.06

$ 0.05

Post-consolidation price per share

$ 2.50

Share-based compensation

$ 15,000

Consulting Services [Member]

Debt conversion converted instrument shares issued

6,000

Shares issued

300,000

Share price per share

$ 0.05

Post-consolidation price per share

$ 2.50

Share-based compensation

$ 15,000

Investor [Member]

Debt conversion converted instrument shares issued

28,000

Shares issued

1,400,000

Share price per share

$ 0.05

Post-consolidation price per share

$ 2.50

Share-based compensation

$ 70,000

Director [Member]

Debt conversion converted instrument shares issued

28,000

Director [Member] | Debt settlement agreement [Member]

Debt conversion converted instrument shares issued

25,000,000

Debt conversion original amount

$ 25,000

Former Officer [Member]

Debt issuance of common shares

1,000,000

Former Officer [Member] | Convertible Promissory Notes [Member]

Debt conversion original amount

$ 61,694

Debt issuance of common shares

1,000,000

Certain Arm's Length Parties [Member] | Debt settlement agreement [Member]

Debt conversion converted instrument shares issued

8,000,000

Debt conversion original amount

$ 175,185

Gain on extinguishment of debt

41,406

Fair value amount

$ 133,779

Unrelated third parties [Member] | Debt settlement agreement [Member]

Debt conversion converted instrument shares issued

8,000,000

Debt conversion original amount

$ 118,204

Escrow Agreement [Member] | Creditor [Member]

Escrow amount

$ 2,500

Shares issued to be Held, Shares

75,000

Shares issued to be Held, Value

$ 7,334

Shares Held in Escrow and Returned to Treasury, Shares

1,500

Shares Held in Escrow and Returned to Treasury, Amount

$ 5,374

$ 7,334

Shares Held in Trust

1,500

Number of Class "B" Common Shares

Shares Issued in Settlement of Debts, Shares

Shares issued

100,000

Share Issued for Cash, Shares

100,000

100,000

Voting right description

1,000 votes per share

Voting right of 1,000 votes per share

Shares Held in Escrow and Returned to Treasury, Shares

Shares Held in Trust

Number of Class "B" Common Shares | Director [Member]

Share Issued for Cash, Shares

100,000

Share Issued for Cash, Amount

$ 100

Common shares per value

$ 0.001

COMMITMENT (Details Narrative)

COMMITMENT (Details Narrative) - CAD ($)	Apr. 07, 2017	Mar. 31, 2015	Dec. 31, 2017
Finder's Fee Agreement [Member]
Disclosure of detailed information about arrangements involving legal form of lease [line items]
Agreement term			1 year
Percentage of finder's fees			10.00%
Mega Idea Holdings Limited ANX [Member]
Disclosure of detailed information about arrangements involving legal form of lease [line items]
Maintenance fees, monthly payment		$ 10,000
Agreement term		3 years
Mega Idea Holdings Limited ANX [Member] | Debt settlement agreement [Member]
Disclosure of detailed information about arrangements involving legal form of lease [line items]
Agreement term	2 years
Description for maintenance fees payble under agreement	The Company entered into a revised agreement with ANX. Pursuant to the terms of the agreement, the Company is required to pay monthly maintenance fees of US$1,500 for the first six months commencing the first month after the effective date, and US$5,000 thereafter
Revised periodic maintenance fees payable, first six months	$ 1,500
Revised periodic maintenance fees payable, thereafter	$ 5,000
Frequency of payments of maintenance fees under agreement	Monthly

SUPPLEMENTAL CASH FLOW INFORM42

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Change in Non-Cash Working Capital Accounts
Total	$ (693,347)	$ (196,218)	$ (415,438)
Significant Non-Cash Financing Activities
Shares Issued for Services	21,896	15,000	85,000
Expenses Paid by An Arm's Length Party		8,569
Supplemental Cash Flow Information [Member]
Change in Non-Cash Working Capital Accounts
Accounts Receivable	(281,445)	35,155	(51,019)
GST Recoverable	(6,672)	566	5,552
Prepaid Expenses	(153,311)	(3,087)	(5,885)
Trade and Other Payables	(103,884)	(76,175)	84,523
Liabilities to Customers	286,990	(32,428)	42,747
Total	(258,322)	(75,969)	75,918
Significant Non-Cash Financing Activities
Shares Issued in Settlement of Debts	103,689	276,983
Shares Issued for Services	21,986	15,000	85,000
Expenses Paid by An Arm's Length Party		8,569
Total	125,675	300,552	85,000
Other Information
Interest Paid	16	28,974	49
Income Taxes Paid

RELATED PARTIES TRANSACTIONS (D

RELATED PARTIES TRANSACTIONS (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Parties Transactions Details
Management Fees	$ 105,000	$ 60,000	$ 60,000

RELATED PARTIES TRANSACTIONS 44

RELATED PARTIES TRANSACTIONS (Details Narrative) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 20, 2017
Disclosure of transactions between related parties [line items]
Prepaid management fees	$ 55,573
Related party payble		36,177
Convertible Promissory Notes Payable	287,802	170,776
Cash payment	(258,322)	(75,969)	$ 75,918
Shares issued				2,500,000
Director and Officer [Member]
Disclosure of transactions between related parties [line items]
Prepaid management fees	55,573
Director [Member]
Disclosure of transactions between related parties [line items]
Related party payble		36,177
Convertible Promissory Notes Payable	90,529	89,364
Consulting fees for services	$ 11,296
Debt conversion converted instrument shares issued	28,000
Former Officer [Member]
Disclosure of transactions between related parties [line items]
Convertible Promissory Notes Payable		$ 67,135
Debt issuance of common shares	1,000,000
Debt settlement promissory note	$ 69,205
Related Party [Member]
Disclosure of transactions between related parties [line items]
Common stock shares issued for services to be rendered, shares		250,000
Share price per share		$ 0.06	$ 0.05
Cash payment		$ 6,699
Debt conversion converted instrument shares issued			3,000
Shares issued			150,000
Post-consolidation price per share			$ 2.50

INCOME TAX (Details)

INCOME TAX (Details) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Tax Details
Non-capital loss	$ 5,046,141	$ 4,371,641
Capital losses	29,628	29,628
Property and equipment	100,490	100,490
Unrecognized deductible temporary differences	$ 5,176,259	$ 4,501,759

INCOME TAX (Details 1)

INCOME TAX (Details 1) - Canadian Taxable Loss [Member]	12 Months Ended
	Dec. 31, 2017CAD ($)
Disclosure of disaggregation of revenue from contracts with customers [line items]
2,026	$ 313,100
2,027	515,300
2,028	367,400
2,029	1,157,900
2,030	307,400
2,031	301,400
2032 to 2037	2,083,600
Total	$ 5,046,100

INCOME TAX (Details 2)

INCOME TAX (Details 2) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Details 2
Recovery of Income Tax Calculated at the Statutory Rate of 12.63% (2016 - 13%; 2015 - 13.5%)	$ (85,158)	$ (22,486)	$ (75,253)
Deferred Tax Assets Not Recognized	84,315	(21,519)	68,065
Expiration of Non-Capital Losses			7,188
Impact of Change in Substantively Enacted Tax Rates on Opening Deferred Tax Assets	843	44,005
Income Tax Expense

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - CAD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Tax Details Narrative
Non-capital losses	$ 5,046,141	$ 4,371,641

FINANCIAL RISK MANAGEMENT OBJ49

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Details Narrative)	Dec. 31, 2017CAD ($)
Financial Risk Management Objectives And Policies Details Narrative
Working capital deficiency	$ (782,107)

CAPITAL MANAGEMENT (Details Nar

CAPITAL MANAGEMENT (Details Narrative)	Dec. 31, 2017CAD ($)
Capital Management Details Narrative
Capital	$ 4,106,207
Working capital deficiency	$ (782,107)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 28, 2018	Sep. 20, 2017
Disclosure of detailed information about financial instruments [line items]
Shares issued for services					2,500,000
Proceeds from issuance of convertible notes	$ 1,462,122	$ 57,098	$ 281,638
Minimum [Member]
Disclosure of detailed information about financial instruments [line items]
Interest rate	12.00%
Maximum [member]
Disclosure of detailed information about financial instruments [line items]
Interest rate	10.00%
Subsequent Event [Member] | Two Convertible Promissory Notes [Member]
Disclosure of detailed information about financial instruments [line items]
Proceeds from issuance of convertible notes	$ 163,000
Interest rate	12.00%
Maturity description	mature between 6 months and one year after the date of issuance.
Interest rate basis description	Any amount of interest or principal that is not paid on the maturity date bears interest at 22% per annum from the maturity date to the date of payment. Any amount of principal and or interest that is unpaid may be converted, at the option of the holder, in whole or in part into common share of the Company at a price equal to 61% of the lowest closing bid price for the Company’s stock as reported on the OTC during the fifteen trading days prior to a Notice of Conversion.
Subsequent Event [Member] | Two Convertible Promissory Notes [Member] | Minimum [Member]
Disclosure of detailed information about financial instruments [line items]
Prepayment of premium percentage	15.00%
Subsequent Event [Member] | Two Convertible Promissory Notes [Member] | Maximum [member]
Disclosure of detailed information about financial instruments [line items]
Prepayment of premium percentage	40.00%
Subsequent Event [Member] | Convertible Promissory Notes [Member]
Disclosure of detailed information about financial instruments [line items]
Proceeds from issuance of convertible notes	$ 540,540
Common stock issued on conversion of convertible notes	7,123,323
Two Consulting Agreements [Member] | Subsequent Event [Member]
Disclosure of detailed information about financial instruments [line items]
Shares issued for services				600,000