TAMM Oil & Gas (TAMO) 10-Q 1 Aug 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Jun. 30, 2014	Aug. 01, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'TAMM Oil & Gas Corp.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--03-31	'
Entity Common Stock, Shares Outstanding	'	92,582,524
Amendment Flag	'false	'
Entity Central Index Key	'0001374845	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Mar. 31, 2014
Current assets:	'	'
Accounts receivable, related party	$0	$0
Other current assets	762	794
Total current assets	762	794
Property, plant and equipment:	'	'
Oil sands properties, unevaluated	2,442,726	2,534,483
Total assets	2,443,488	2,535,277
Current liabilities:	'	'
Accounts payable and accrued liabilities	436,974	436,697
Due to related party	62,329	21,354
Total current liabilities	499,303	458,051
Stockholders' equity:	'	'
Preferred stock; $0.001 par value; 1,000,000 shares authorized, none issued and outstanding	0	0
Common stock; $0.001 par value; 750,000,000 shares authorized, 92,582,524 shares issued and outstanding as of June 30, 2014 and March 31, 2014	92,583	92,583
Additional paid in capital	83,288,291	83,288,291
Accumulated deficit	-81,649,769	-81,614,269
Accumulated other comprehensive Income	213,080	310,621
Total stockholders' equity	1,944,185	2,077,226
Total liabilities and stockholders' equity	$2,443,488	$2,535,277

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Jun. 30, 2014	Mar. 31, 2014
Preferred stock par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock; par value (in Dollars per share)	$0.00	$0.00
Common stock; shares authorized	750,000,000	750,000,000
Common stock; shares issued	92,582,524	92,582,524
Common stock; shares outstanding	92,582,524	92,582,524

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $)	3 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
OPERATING EXPENSES:	'	'
Selling, general and administrative	$35,500	$46,669
Total operating expenses	35,500	46,669
Loss from operations	-35,500	-46,669
OTHER INCOME (EXPENSE)	'	'
Gain (Loss) on settlement of debt	0	31,543
Loss before provision for income taxes	-35,500	-15,126
Provision for income taxes:	'	'
Current	0	0
Deferred	0	0
Total income taxes	0	0
NET LOSS	-35,500	-15,126
Net loss per common share (basic and diluted) (in Dollars per share)	$0	$0
Weighted average number of common shares outstanding, basic and diluted (in Shares)	92,582,523	92,582,523
Comprehensive loss:	'	'
Net loss	-35,500	-15,126
Foreign currency translation (loss) gain	-97,541	90,845
Comprehensive income (loss):	($133,041)	$75,719

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $)	3 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($35,500)	($15,126)
Adjustments to reconcile net loss to net cash (used in) operating activities:	'	'
Non-cash expenses paid by related party on behalf of company	0	21,668
(Loss) gain on settlement of debt	0	-31,543
Increase in accounts payable	35,500	25,001
Net cash used in operating activities	0	0
CASH FLOWS FROM INVESTING ACTIVITIES:	0	0
CASH FLOWS FROM FINANCING ACTIVITIES:	0	0
Effect of currency rate change on cash	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:	'	'
Cash paid during the period for interest	0	0
Cash paid during the period for taxes	0	0
NONCASH INVESTING AND FINANCING ACTIVITIES:	'	'
Purchase of oil and gas properties/non-producing lease rentals by related party on behalf of Company	0	9,051
Repayment of accounts payable by related party on behalf of the Company	$40,974	$0

NOTE_1_SIGNIFICANT_ACCOUNTING_

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES
	A summary of the significant accounting policies applied in the presentation of the accompanying unaudited condensed consolidated financial statements follows:
	General
	The interim condensed consolidated financial statements included herein have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) as promulgated in Item 210 of Regulation S-X. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted pursuant to such SEC rules and regulations.
	In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The results from operations for the three month periods ended June 30, 2014, are not necessarily indicative of the results that may be expected for the year ending March 31, 2015. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto for the year ended March 31, 2014, included in the Company’s Form 10-K filed with the SEC on July 10, 2014.
	Business and Basis of Presentation
	TAMM Oil and Gas Corp., formerly Hola Communications, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on October 10, 2005. The Company was formed to provide wireless broadband access. In October 2007, the Company decided to discontinue its efforts to develop its original business plan in the telecom industry and to re-direct its focus to the oil and gas Industry. In November 2007, the Company created a wholly owned Nevada subsidiary for the purpose of affecting a name change from Hola Communications, Inc. to TAMM Oil and Gas Corporation. To implement its current business plan, significant additional financing will be required and the Company will need to be successful in its efforts to identify, acquire and develop oil and gas reserves that are economically recoverable.
	The Company principally devoted to developing oil and gas reserves. To date, the Company, has not generated sales revenues, has incurred expenses and has sustained losses. Consequently, its operations are subject to all the risks inherent in the establishment of a new business enterprise. For the period from inception through June 30, 2014, the Company has accumulated losses of $81,649,769.
	The unaudited condensed consolidated financial statements include the accounts of the Company, including TAMM Oil and Gas Corp., its wholly-owned subsidiary, Union Energy, LLC. All significant intercompany balances and transactions have been eliminated in consolidation.
	Revenue Recognition
	Revenues from the sale of petroleum and natural gas will be recorded when title passes from the Company to its petroleum and/or natural gas purchaser and collectability is reasonably assured. The Company will begin recording revenue once it is determined there are proved reserves and production commences
	Estimates
	The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
	Unconventional Oil Sands Properties
	Acquisition, exploration and development of oil sands mining activities are capitalized when costs are recoverable and directly result in an identifiable future benefit, following the full cost method of accounting. Improvements that increase capacity or extend the useful lives of assets are capitalized. Maintenance and turnaround costs are expensed as incurred.
	Oil sands properties are assessed, at minimum annually, or as economic events dictate, for potential impairment. Impairment is assessed by comparing the estimated net undiscounted future cash flows to the carrying value of the asset. If required, the impairment recorded is the amount by which the carrying value of the asset exceeds its fair value.
	Capitalized costs are depleted and depreciated on the unit-of-production method based on the estimated gross proved reserves once determined by the independent petroleum engineers. Depletion and depreciation is calculated using the capitalized costs, including estimated asset retirement costs, plus the estimated future costs to be incurred in developing proved reserves, net of estimated salvage value.
	Costs of acquiring and evaluating unproved properties and major development projects are excluded from the depletion and depreciation calculation if and until it is determined whether or not proved reserves can be assigned to such properties. Costs of unproved properties and major development projects are transferred to depletable costs based on the percentage of reserves assigned to each project over the expected total reserves when the project was initiated. These costs are assessed periodically to ascertain whether impairment has occurred.
	Depletion and Amortization of Oil and Gas Properties
	The Company follows the full cost method of accounting for oil and gas properties. Under this method, all direct costs and certain indirect costs associated with acquisition of properties and successful as well as unsuccessful exploration and development activities are capitalized. Depreciation, depletion, and amortization of capitalized oil and gas properties and estimated future development costs, excluding unproved properties, are based on the unit-of-production method based on proved reserves.
	The Company periodically evaluates the carrying value of long-lived assets, including unproved properties, to be held and used in accordance with Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC 360-10 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.
	Foreign Currency Translation
	The Company translates the foreign currency financial statements into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC 830-10”). Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the periods presented. The cumulative translation adjustment is included in the accumulated other comprehensive income (loss) within shareholders’ equity. Foreign currency transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the consolidated results of operations.
	Functional Currency
	The functional currency of the Companies is the Canadian dollar and the unaudited condensed consolidated financial statements are reported as US dollar. When a transaction is executed in a foreign currency, it is re-measured into Canadian dollars based on appropriate rates of exchange in effect at the time of the transaction. At each balance sheet date, recorded balances that are denominated in a currency other than the functional currency of the Companies are adjusted to reflect the current exchange rate. The resulting foreign currency transactions gains (losses) are included in general and administrative expenses in the accompanying unaudited condensed consolidated statements of operations.
	Comprehensive Income (Loss)
	The Company adopted Accounting Standards Codification subtopic 220-10, Comprehensive Income (“ASC 220-10”) which establishes standards for the reporting and displaying of comprehensive income and its components. Comprehensive income is defined as the change in equity of a business during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. ASC 220-10 requires other comprehensive income (loss) to include foreign currency translation adjustments and unrealized gains and losses on available for sale securities.
	Net Income (Loss) per Share
	The Company computes earnings per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net earnings (losses) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the period. Dilutive common stock equivalents consisted of shares issuable upon the exercise of the Company's outstanding warrants (calculated using the treasury stock method) for the three months ended June 30, 2014; there were no common stock equivalents for the three months ended June 30, 2014
	Reliance on Key Personnel and Consultants
	The Company has no full-time employees and no part-time employees. There are approximately 2 consultants performing various specialized services. The Company is heavily dependent on the continued active participation of these current executive officers, and key consultants. The loss of any of the senior management or key consultants could significantly and negatively impact the business until adequate replacements can be identified and put in place.
	Recent Accounting Pronouncements
	There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, results of operations or cash flows.

NOTE_2_GOING_CONCERN_MATTERS

NOTE 2 - GOING CONCERN MATTERS	3 Months Ended
	Jun. 30, 2014
Going Concern [Abstract]	'
Going Concern [Text Block]	'NOTE 2 – GOING CONCERN MATTERS
	The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying unaudited condensed consolidated financial statements for the three months ended June 30, 2014 and 2013, the Company has incurred losses of $35,500 and $15,126, respectively. In addition, as of June 30, 2014, the Company had a working capital deficit of $498,541, and no revenue generating operations. These factors, among others, indicate that the Company may be unable to continue as a going concern.
	The Company's existence is dependent upon management's ability to generate business opportunities, evaluate existing properties and surrounding lands, and initiate commercial production to develop profitable operations which will resolve its liquidity problems. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that may result should the Company be unable to continue as a going concern.
	The Company is attempting to obtain financing for its operations. There can be no assurance that the Company will be successful in its effort to secure additional equity financing. If operations and cash flows continue to improve through these efforts, management believes that the Company can continue to successfully maintain operations. However, no assurance can be given that management's actions will result in profitable operations or the resolution of its liquidity problems.

NOTE_3_OIL_SANDS_PROPERTIES

NOTE 3 - OIL SANDS PROPERTIES	3 Months Ended
	Jun. 30, 2014
Oil and Gas Exploration and Production Industries Disclosures [Abstract]	'
Oil and Gas Exploration and Production Industries Disclosures [Text Block]	'
	NOTE 3 – OIL SANDS PROPERTIES
	Alberta Crown
	On September 24, 2009, the Company acquired a 100% working interest in 1,280 acres of oil sands leases with a 2% gross overriding royalty retained by the seller in exchange for 2,428,000 shares of the Company’s common stock. The value of these rights is recorded at $1,626,760. In addition, the Company acquired 100% working interest in 6,400 acres of petroleum and natural gas leases with a 2% gross overriding royalty retained by the seller in exchange for 14,572,000 shares of the Company’s common stock. These rights were recorded at $9,763,240.
	On May 31, 2012 the Company entered binding letter of intent as combination of Oil sands leases in the Manning area consisting of 23 sections of Oil sand leases with CEC North Star Energy Ltd. The remaining 10 sections of P&NG leases part of the farm in with CEC North Star Energy Ltd. Tamm will transfer in escrow the title and leases to the Manning area properties it holds and the escrow forms part of the put and call agreement issued to Tamm by North Star and will be concluded within one year. As no material event or documentation was completed prior to  March 31, 2014, the Company reached an agreement to unwind the transaction between CEC North Star Energy Ltd and Company previously announced May 31, 2012.  The Board of Directors of the Company approved the agreement to unwind via resolution on March 31, 2014.
	On or about August 1, 2012 the Company in review of the development plans decided to release 10 sections of P&NG leases back to the Province of Alberta.  Those leases were then terminated by the Province of Alberta on September 4, 2012 and accordingly, the Company recorded an impairment of $10,259,918 during the prior periods of operation.

NOTE_4_CAPITAL_STOCK

NOTE 4 - CAPITAL STOCK	3 Months Ended
	Jun. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 4 – CAPITAL STOCK
	Preferred Stock
	The Company has authorized the issuance of 1,000,000 shares of preferred stock, with a par value of $.001 per share. The Company’s Board of Directors has broad discretion to create one or more series of preferred stock and to determine the rights, preferences, and privileges of any such series.
	Common stock
	The Company initially authorized the issuance of 50,000,000 shares of common stock, par value $.001.
	As of June 30, 2014 and March 31, 2014, there were 92,582,524 shares of common stock issued and outstanding.

NOTE_5_RELATED_PARTY_TRANSACTI

NOTE 5 - RELATED PARTY TRANSACTIONS	3 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	NOTE 5 – RELATED PARTY TRANSACTIONS
	Accounts payable, related party is held by CEC Northstar, a Company with a board member and officer whom also are board members of the Company. As of June 30, 2014, CEC Northstar advanced an aggregate of $62,329 in payments to vendors on behalf of the Company.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Business and Basis of Presentation
	TAMM Oil and Gas Corp., formerly Hola Communications, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on October 10, 2005. The Company was formed to provide wireless broadband access. In October 2007, the Company decided to discontinue its efforts to develop its original business plan in the telecom industry and to re-direct its focus to the oil and gas Industry. In November 2007, the Company created a wholly owned Nevada subsidiary for the purpose of affecting a name change from Hola Communications, Inc. to TAMM Oil and Gas Corporation. To implement its current business plan, significant additional financing will be required and the Company will need to be successful in its efforts to identify, acquire and develop oil and gas reserves that are economically recoverable.
	The Company principally devoted to developing oil and gas reserves. To date, the Company, has not generated sales revenues, has incurred expenses and has sustained losses. Consequently, its operations are subject to all the risks inherent in the establishment of a new business enterprise. For the period from inception through June 30, 2014, the Company has accumulated losses of $81,649,769.
	The unaudited condensed consolidated financial statements include the accounts of the Company, including TAMM Oil and Gas Corp., its wholly-owned subsidiary, Union Energy, LLC. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Revenues from the sale of petroleum and natural gas will be recorded when title passes from the Company to its petroleum and/or natural gas purchaser and collectability is reasonably assured. The Company will begin recording revenue once it is determined there are proved reserves and production commences
Use of Estimates, Policy [Policy Text Block]	'
	Estimates
	The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Oil and Gas Properties Policy [Policy Text Block]	'Unconventional Oil Sands Properties
	Acquisition, exploration and development of oil sands mining activities are capitalized when costs are recoverable and directly result in an identifiable future benefit, following the full cost method of accounting. Improvements that increase capacity or extend the useful lives of assets are capitalized. Maintenance and turnaround costs are expensed as incurred.
	Oil sands properties are assessed, at minimum annually, or as economic events dictate, for potential impairment. Impairment is assessed by comparing the estimated net undiscounted future cash flows to the carrying value of the asset. If required, the impairment recorded is the amount by which the carrying value of the asset exceeds its fair value.
	Capitalized costs are depleted and depreciated on the unit-of-production method based on the estimated gross proved reserves once determined by the independent petroleum engineers. Depletion and depreciation is calculated using the capitalized costs, including estimated asset retirement costs, plus the estimated future costs to be incurred in developing proved reserves, net of estimated salvage value.
	Costs of acquiring and evaluating unproved properties and major development projects are excluded from the depletion and depreciation calculation if and until it is determined whether or not proved reserves can be assigned to such properties. Costs of unproved properties and major development projects are transferred to depletable costs based on the percentage of reserves assigned to each project over the expected total reserves when the project was initiated. These costs are assessed periodically to ascertain whether impairment has occurred.
Depreciation, Depletion, and Amortization [Policy Text Block]	'
	Depletion and Amortization of Oil and Gas Properties
	The Company follows the full cost method of accounting for oil and gas properties. Under this method, all direct costs and certain indirect costs associated with acquisition of properties and successful as well as unsuccessful exploration and development activities are capitalized. Depreciation, depletion, and amortization of capitalized oil and gas properties and estimated future development costs, excluding unproved properties, are based on the unit-of-production method based on proved reserves.
	The Company periodically evaluates the carrying value of long-lived assets, including unproved properties, to be held and used in accordance with Accounting Standards Codification subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC 360-10 requires impairment losses to be recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	Foreign Currency Translation
	The Company translates the foreign currency financial statements into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of Accounting Standards Codification subtopic 830-10, Foreign Currency Matters (“ASC 830-10”). Assets and liabilities of these subsidiaries were translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the periods presented. The cumulative translation adjustment is included in the accumulated other comprehensive income (loss) within shareholders’ equity. Foreign currency transaction gains and losses arising from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the consolidated results of operations.
Functional Currency [Policy Text Block]	'
	Functional Currency
	The functional currency of the Companies is the Canadian dollar and the unaudited condensed consolidated financial statements are reported as US dollar. When a transaction is executed in a foreign currency, it is re-measured into Canadian dollars based on appropriate rates of exchange in effect at the time of the transaction. At each balance sheet date, recorded balances that are denominated in a currency other than the functional currency of the Companies are adjusted to reflect the current exchange rate. The resulting foreign currency transactions gains (losses) are included in general and administrative expenses in the accompanying unaudited condensed consolidated statements of operations.
Comprehensive Income, Policy [Policy Text Block]	'
	Comprehensive Income (Loss)
	The Company adopted Accounting Standards Codification subtopic 220-10, Comprehensive Income (“ASC 220-10”) which establishes standards for the reporting and displaying of comprehensive income and its components. Comprehensive income is defined as the change in equity of a business during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. ASC 220-10 requires other comprehensive income (loss) to include foreign currency translation adjustments and unrealized gains and losses on available for sale securities.
Earnings Per Share, Policy [Policy Text Block]	'
	Net Income (Loss) per Share
	The Company computes earnings per share under Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”). Net earnings (losses) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the period. Dilutive common stock equivalents consisted of shares issuable upon the exercise of the Company's outstanding warrants (calculated using the treasury stock method) for the three months ended June 30, 2014; there were no common stock equivalents for the three months ended June 30, 2014
Key Personnel and Consultants [Policy Text Block]	'
	Reliance on Key Personnel and Consultants
	The Company has no full-time employees and no part-time employees. There are approximately 2 consultants performing various specialized services. The Company is heavily dependent on the continued active participation of these current executive officers, and key consultants. The loss of any of the senior management or key consultants could significantly and negatively impact the business until adequate replacements can be identified and put in place.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recent Accounting Pronouncements
	There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, results of operations or cash flows.

NOTE_1_SIGNIFICANT_ACCOUNTING_1

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended
	Jun. 30, 2014	Mar. 31, 2014
NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'	'
Retained Earnings (Accumulated Deficit) (in Dollars)	($81,649,769)	($81,614,269)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	0	'
Number of Consultants Performing Various Specialized Services	2	'
Full-time Employee [Member]	'	'
NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'	'
Entity Number of Employees	0	'
Part-time Employees [Member]	'	'
NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]	'	'
Entity Number of Employees	0	'

NOTE_2_GOING_CONCERN_MATTERS_D

NOTE 2 - GOING CONCERN MATTERS (Details) (USD $)	3 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Going Concern [Abstract]	'	'
Net Income (Loss) Attributable to Parent	($35,500)	($15,126)
Working Capital Deficit	$498,541	'

NOTE_3_OIL_SANDS_PROPERTIES_De

NOTE 3 - OIL SANDS PROPERTIES (Details) (Oil and Gas Properties [Member], USD $)	0 Months Ended
	Sep. 24, 2009	31-May-12	Sep. 24, 2009	Sep. 04, 2012
	Alberta Crown - Oil Sands Lease [Member]	Alberta Crown - Oil Sands Lease [Member]	Alberta Crown - Petroleum and Natural Gas Lease [Member]	Alberta Crown - Petroleum and Natural Gas Lease [Member]
	Oil [Member]		Petroleum and Natual Gas [Member]
	acre		acre
NOTE 3 - OIL SANDS PROPERTIES (Details) [Line Items]	'	'	'	'
Working Interest, Percentage	100.00%	'	100.00%	'
Gas and Oil Area, Undeveloped, Gross (in Acres)	1,280	'	6,400	'
Gross Overriding Royalty Retained by Seller, Percent	2.00%	'	2.00%	'
Stock Issued During Period, Shares, Purchase of Assets (in Shares)	2,428,000	'	14,572,000	'
Stock Issued During Period, Value, Purchase of Assets (in Dollars)	$1,626,760	'	$9,763,240	'
Combination of Oil Sands Leases, Description	'	'On May 31, 2012 the Company entered binding letter of intent as combination of Oil sands leases in the Manning area consisting of 23 sections of Oil sand leases with CEC North Star Energy Ltd. The remaining 10 sections of P&NG leases part of the farm in with CEC North Star Energy Ltd. Tamm will transfer in escrow the title and leases to the Manning area properties it holds and the escrow forms part of the put and call agreement issued to Tamm by North Star and will be concluded within one year.	'	'
Impairment of Oil and Gas Properties (in Dollars)	'	'	'	$10,259,918

NOTE_4_CAPITAL_STOCK_Details

NOTE 4 - CAPITAL STOCK (Details) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Nov. 13, 2007
Stockholders' Equity Note [Abstract]	'	'	'
Preferred Stock, Shares Authorized	1,000,000	1,000,000	'
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$0.00	$0.00	'
Common Stock, Shares Authorized	750,000,000	750,000,000	50,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$0.00	$0.00	$0.00
Common Stock, Shares, Issued	92,582,524	92,582,524	'
Common Stock, Shares, Outstanding	92,582,524	92,582,524	'

NOTE_5_RELATED_PARTY_TRANSACTI1

NOTE 5 - RELATED PARTY TRANSACTIONS (Details) (USD $)	Jun. 30, 2014	Mar. 31, 2014
Related Party Transactions [Abstract]	'	'
Due to Related Parties, Current	$62,329	$21,354