Lithium Exploration (LEXG) 10-Q 5 Mar 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2017	Mar. 02, 2018
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Trading Symbol	lexg
Entity Registrant Name	Lithium Exploration Group, Inc.
Entity Central Index Key	1,375,576
Current Fiscal Year End Date	--06-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		33,609,457
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Jun. 30, 2017
Current
Cash and cash equivalents	$ 6,405	$ 33,136
Prepaid expenses	1,100	1,100
Current assets held for sale	20,416	19,852
Total current assets	27,921	54,088
Advances to WhiteTop	879,620	783,620
Total Assets	907,541	837,708
Current
Accounts payable and accrued liabilities	76,661	90,864
Derivative liability - convertible promissory notes	2,727,997	3,386,251
Derivative liability - warrants	479,059	338,873
Due to related party	115,000	115,000
Short-term notes payable	105,000	0
Convertible promissory notes - net of unamortized debt discount	3,101,363	2,841,109
Accrued interest - convertible promissory notes	334,291	210,202
Current liabilities held for sale	6,643	6,429
Total Current Liabilities	6,946,014	6,988,728
Commitments and contingencies	0	0
DEFICIT
Capital stock Authorized: 500,000 preferred shares, $0.001 par value Issued and outstanding: 350,000 Series C preferred shares (June 30, 2017 - Nil)	350	0
50,000,000 common shares, $0.001 par value, Issued and outstanding: 24,270,585 common shares (June 30, 2017 - 13,245,760)	24,271	13,246
Additional paid-in capital	53,988,225	51,905,254
Accumulated other comprehensive loss	(33,319)	(33,890)
Accumulated deficit	(59,665,886)	(57,683,563)
Total Lithium Exploration Group, Inc. Stockholders' Deficit	(5,686,359)	(5,798,953)
Non-Controlling Interest	(352,114)	(352,067)
Total Deficit	(6,038,473)	(6,151,020)
Total Liabilities and Deficit	$ 907,541	$ 837,708

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Jun. 30, 2017
Preferred Stock, Shares Authorized	500,000	500,000
Preferred Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	350,000
Preferred Stock, Shares Outstanding	350,000
Common Stock, Shares, Issued	24,270,585	13,245,760
Common Stock, Shares, Outstanding	24,270,585	13,245,760

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 0	$ 0	$ 0	$ 0
Operating Expenses:
Mining expenses	25,000	2,549	25,000	37,632
Selling, general and administrative	263,952	263,809	451,293	442,466
Total operating expenses	288,952	266,358	476,293	480,098
Loss from operations	(288,952)	(266,358)	(476,293)	(480,098)
Other income (expenses)
Interest expense	(198,279)	(172,462)	(671,799)	(395,678)
(Loss) gain on change in the fair value of derivative liability	(292,529)	1,308,622	689,034	158,292
Amortization of debt discount	(723,298)	(404,026)	(1,484,829)	(546,358)
Other income	70,472	0	70,472	0
Loss on extinguishment of liability	(108,860)	(48,619)	(108,860)	(1,539,701)
Total Other income (expenses)	(1,252,494)	683,515	(1,505,982)	(2,323,445)
(Loss) income before income taxes	(1,541,446)	417,157	(1,982,275)	(2,803,543)
Provision for Income Taxes	0	0	0	0
Net (loss) income from continuing operations	(1,541,446)	417,157	(1,982,275)	(2,803,543)
Loss from discontinued operations	(47)	(49)	(95)	(80)
Net (loss) income	(1,541,493)	417,108	(1,982,370)	(2,803,623)
Less: Net loss attributable to the non-controlling interest	(24)	(24)	(47)	(39)
Net (loss) income attributable to Lithium Exploration Group, Inc. common shareholder	$ (1,541,469)	$ 417,132	$ (1,982,323)	$ (2,803,584)
Basic and Diluted (Loss) Income per Common Share from continuing operation	$ (0.08)	$ 0.30	$ (0.11)	$ (2.75)
Basic and Diluted Loss per Common Share from discontinued operations	$ 0	$ 0	$ 0	$ 0
Basic and Diluted Weighted Average Number of Common Shares Outstanding	20,549,383	1,411,979	18,161,747	1,019,723
Comprehensive (loss) income:
Net (loss) income	$ (1,541,493)	$ 417,108	$ (1,982,370)	$ (2,803,623)
Foreign currency translation adjustment	(251)	(328)	571	(449)
Comprehensive (loss) income:	(1,541,744)	416,780	(1,981,799)	(2,804,072)
Comprehensive loss attributable to non-controlling interest	(24)	(24)	(47)	(39)
Comprehensive (loss) income attributable to Lithium Exploration Group, Inc. common shareholders	$ (1,541,720)	$ 416,804	$ (1,981,752)	$ (2,804,033)

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT - USD ($)	Preferred Shares [Member]	Common Shares [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Deficit [Member]	Non-controlling Interest [Member]	Total
Beginning Balance at Jun. 30, 2016		$ 599	$ 48,717,947	$ (33,731)	$ (50,806,439)	$ (351,976)	$ (2,473,600)
Beginning Balance (Shares) at Jun. 30, 2016		598,864
Common shares issued for debt conversion and interest		$ 11,697	1,255,122				1,266,819
Common shares issued for debt conversion and interest (Shares)		11,696,896
Derivative liability transferred to paid in capital on conversion of note			1,818,596				1,818,596
Common shares issued for exercise of warrants		$ 950	113,589				114,539
Common shares issued for exercise of warrants (Shares)		950,000
Foreign exchange translation				(159)			(159)
Net loss for the period					(6,877,124)	(91)	(6,877,215)
Ending Balance at Jun. 30, 2017		$ 13,246	51,905,254	(33,890)	(57,683,563)	(352,067)	(6,151,020)
Ending Balance (Shares) at Jun. 30, 2017		13,245,760
Common shares issued for debt conversion and interest		$ 10,967	615,253				626,220
Common shares issued for debt conversion and interest (Shares)		10,966,465
Common shares issued for accounts payable		$ 58	8,108				8,166
Common shares issued for accounts payable (Shares)		58,333
Preferred shares issued for settlement of debt and accrued interest	$ 350		756,997				757,347
Preferred shares issued for settlement of debt and accrued interest (Shares)	350,000
Derivative liability transferred to paid in capital on conversion of note			702,613				702,613
Foreign exchange translation				571			571
Net loss for the period					(1,982,323)	(47)	(1,982,370)
Rounding related to reverse stock split (Shares)		27
Ending Balance at Dec. 31, 2017	$ 350	$ 24,271	$ 53,988,225	$ (33,319)	$ (59,665,886)	$ (352,114)	$ (6,038,473)
Ending Balance (Shares) at Dec. 31, 2017	350,000	24,270,585

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash Flows from Operating Activities
Net loss from continuing operations	$ (1,982,275)	$ (2,803,543)
Loss from discontinued operations	(95)	(80)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash interest expense	374,470	258,994
Common shares issued for interest	0	2,402
(Gain) on change in the fair value of derivative liability	(689,034)	(158,292)
Amortization of debt discount	1,484,829	546,358
Loss on extinguishment of debt and derivative liabilities	108,860	1,539,701
Expenses incurred by convertible note holder	11,000	0
Changes in operating assets and liabilities:
Prepaid expenses	0	1,688
Accrued interest	208,282	134,200
Accounts payable and accrued liabilities	(6,035)	74,383
Net cash used in operating activities from continuing operations	(489,998)	(404,189)
Net cash (used in) provided by operating activities from discontinued operations	(350)	500
Net cash used in operating activities	(490,348)	(403,689)
Cash Flows from Investing Activities
Investment in PetroChase, Inc.	0	(250,000)
Advances to WhiteTop	(96,000)	0
Net cash used in investing activities	(96,000)	(250,000)
Cash Flows from Financing Activities
Proceed from issuance of convertible promissory notes, net	454,046	697,500
Proceed from issuance of short-term notes payable	105,000	0
Net cash provided by financing activities	559,046	697,500
Effect of foreign currency exchange	571	(449)
(Decrease) increase in cash and cash equivalents	(26,731)	43,362
Cash and cash equivalents - beginning of period	33,136	25,208
Cash and cash equivalents - end of period	6,405	68,570
Cash paid during the period for:
Interest	0	0
Income taxes	0	0
Non-cash investing and financing activities:
Common stock issued for debt conversion and accrued interest	626,220	207,623
Common stock issued for accounts payable	8,166	0
Preferred stock issued for debt settlement	757,347	0
Derivative liability re-classed to additional paid in capital	702,613	305,763
Debt discount on issuance of convertible note and warrants	499,109	1,266,294
Initial derivative liability on note and warrant issuance	873,578	1,525,435
Interest reclassed to convertible note	$ 0	$ 137,883

ORGANIZATION

ORGANIZATION	6 Months Ended
	Dec. 31, 2017
ORGANIZATION [Text Block]	NOTE 1 - ORGANIZATION Lithium Exploration Group, Inc. (the “Company”) is a U.S.-based exploration and development company that had been focused on the acquisition and development potential of lithium brines and other precious metals that demonstrate high probability for near-term production. Currently the company is focused testing its SonCav Technology for use in the oil and gas industry and the acquisition of oil and gas related assets in Western Canada and Southwest Louisiana. The Company was incorporated on May 31, 2006 in the State of Nevada under the name “Mariposa Resources, Ltd.” Effective November 30, 2010, it changed its name to “Lithium Exploration Group, Inc.,” by way of a merger with its wholly-owned subsidiary Lithium Exploration Group, Inc., which was formed solely for the change of name. As used in this Quarterly Report on Form 10-Q and the accompanying unaudited condensed consolidated financial statements and notes, and unless otherwise indicated, the terms “we,” “us,” “our” or the “Company” refer to Lithium Exploration Group, Inc. a Nevada corporation, including our wholly-owned subsidiaries, Alta Disposal Ltd., an Alberta, Canada corporation (“Alta Disposal”), Black Box Energy, Inc., a Nevada corporation (“Black Box Energy”), and our 51% owned subsidiary, Alta Disposal Morinville Ltd., (formerly Bluetap Resources, Ltd.) an Alberta, Canada corporation (“ADM”), unless otherwise indicated. On October 17, 2014, the Company amended its Articles of Incorporation, which amendment was filed with the Nevada Secretary of State on October 17, 2014, to increase the authorized capital of common shares from 500,000,000 common shares, par value $0.001, to 2,000,000,000 common shares, par value $0.001. The then authorized capital consists of 2,000,000,000 common shares and 100,000,000 preferred shares, all with a par value of $0.001. On January 19, 2015, the Company received written consent from its Board of Directors to implement a reverse stock split of its issued and outstanding shares of common stock on a basis of 20 old shares of common stock for 1 new share of common stock. Stockholders of the Company originally approved the reverse stock split on October 14, 2014 at a special meeting. The reverse stock split was reviewed and approved for filing by FINRA and made effective on February 25, 2015. On July 13, 2015, the Board of Directors approved an increase in authorized capital from 2,000,000,000 shares of common stock, par value $0.001, to 10,000,000,000 shares of common stock, par value of $0.001 per share, and a reverse stock split on a basis of up to 200 old shares of common stock for 1 share of common stock. The increase of authorized capital and stock split was approved by shareholders on July 13, 2015. On November 20, 2017, our Board of Directors approved a reverse stock split of our issued and authorized shares of common and preferred stock on the basis of 200 old shares for one (1) new share. On December 20, 2017, FINRA effected the reverse stock split. As a result of the reverse stock split, our issued and outstanding share capital decreased from 4,433,023,053 shares of common stock and 70,000,000 shares of Class C Preferred Stock to 22,165,142 shares of common stock and 350,000 shares of Class C Preferred Stock, all with a par value of $0.001 (which remained unchanged). Our authorized capital proportionately decreased from 10,000,000,000 shares of common stock and 100,000,000 shares of preferred stock to 50,000,000 shares of common stock and 500,000 shares of preferred stock. No fractional shares were issued in connection with the reverse stock split. Unless indicated otherwise, all share and per share information included in these financial statements give effect to the reverse split. The Company’s executive offices are located at 4635 South Lakeshore Drive, Suite 200, Tempe, AZ 85282-7127. The telephone number for our Tempe office is (480) 641-4790.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2017
SIGNIFICANT ACCOUNTING POLICIES [Text Block]	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. These interim financial statements as of and for the three and six months ended December 31, 2017 and 2016 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring accruals) necessary to present fairly the financial position, results of operations and cash flows of the Company for the periods presented. The results for the three and six months ended December 31, 2017 are not necessarily indicative of the results to be expected for the year ended June 30, 2018 or for any future period. All references to December 31, 2017 and 2016 in these footnotes are unaudited. Principal of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary Alta Disposal and its 51% owned subsidiary ADM. Intercompany accounts and transactions have been eliminated in consolidation in conformity with the applicable accounting framework. No transactions occurred within Black Box Energy for the six months ended December 31, 2017. Use of Estimates The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s periodic filings with the Securities and Exchange Commission include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company. Significant estimates that may materially change in the near term include the valuation of derivative liabilities and the underlying warrants, as well as fair value of investments. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with original maturities of less than three months, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $6,405 and $33,136 in cash and cash equivalents at December 31, 2017 and June 30, 2017, respectively. Concentration of Risk The Company maintains cash balances at a financial institution which, from time to time, may exceed Federal Deposit Insurance Corporation insured limits for banks located in the US. As of December 31, 2017 and June 30, 2017, the Company had no deposits in excess of federally insured limits in its US bank. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash in bank accounts. Prepaid Expenses Prepaid expenses consist of security deposit for office lease which will be expensed or refunded at the end of the lease period, which is currently on a month-to-month basis. Start-Up Costs In accordance with FASC 720-15-20 “Start-Up Costs,” the Company expenses all costs incurred in connection with the start-up and organization of the Company. Mineral Acquisition and Exploration Costs The Company has been in the exploration stage since its formation on May 31, 2006. Mineral property acquisition and exploration costs are expensed as incurred. When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs incurred to develop such property are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserves. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Non-controlling Interest The 49% third party ownership of Alta Disposal Morinville Ltd. (formerly Blue Tap Resources Ltd.) at December 31, 2017 and June 30, 2017 are recorded as non-controlling interests in the consolidated financial statements. Details of changes in the non-controlling interests during the three and six months ended December 31, 2017 and 2016 and are reflected in the unaudited condensed consolidated statement of deficit. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party. Net Income or (Loss) per Share of Common Stock The Company has adopted FASC Topic No. 260, “Earnings Per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Potentially dilutive securities are not presented in the computation of EPS since their effects are anti-dilutive. The total number of potential number of dilutive shares is 72,570,036 as of December 31, 2017. Foreign Currency Translations The Company’s functional and reporting currency is the U.S. dollar. All transactions initiated in other currencies are translated into U.S. dollars using the exchange rate prevailing on the date of transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the US dollar at the rate of exchange in effect at the balance sheet date. Unrealized exchange gains and losses arising from such transactions are deferred until realization and are included as a separate component of stockholders’ equity (deficit) as a component of comprehensive income or loss. Upon realization, the amount deferred is recognized in income in the period when it is realized. Translation of Foreign Operations The financial results and position of foreign operations whose functional currency is different from the Company’s presentation currency are translated as follows: assets and liabilities are translated at period-end exchange rates prevailing at that reporting date; equity is translated at historical exchange rates; and income and expenses are translated at average exchange rates for the period. Exchange differences arising on translation of foreign operations are transferred directly to the Company’s accumulated other comprehensive loss in the consolidated financial statements. Transaction gains and losses arising from exchange rate fluctuation on transactions denominated in a currency other than the functional currency are included in the consolidated statements of operations. The relevant translation rates are as follows: Six months ended December 31, 2017 2016 Closing rate CDN$ to US$ as of December 31, $ 0.795 $ 0.745 Average rate CDN$ to US $ for the period December 31, 0.793 0.758 Comprehensive Income (Loss) FASC Topic No. 220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income and its components in a full set of general-purpose financial statements. As of December 31, 2017 and 2016, the Company had no material items of other comprehensive income except for the foreign currency translation adjustment. Risks and Uncertainties Our company operates in the resource exploration industry that is subject to significant risks and uncertainties, including financial, operational, technological, and other risks associated with operating a resource exploration business, including the potential risk of business failure. Environmental Expenditures The operations of our company have been, and may in the future be, affected from time to time in varying degree by changes in environmental regulations, including those for future reclamation and site restoration costs. Both the likelihood of new regulations and their overall effect upon our company vary greatly and are not predictable. Our company's policy is to meet or, if possible, surpass standards set by relevant legislation by application of technically proven and economically feasible measures. Environmental expenditures that relate to ongoing environmental and reclamation programs are charged against earnings as incurred or capitalized and amortized depending on their future economic benefits. All of these types of expenditures incurred since inception have been charged against earnings due to the uncertainty of their future recoverability. Estimated future reclamation and site restoration costs, when the ultimate liability is reasonably determinable, are charged against earnings over the estimated remaining life of the related business operation, net of expected recoveries. Warrants The Company accounts for currently outstanding detachable warrants to purchase common stock as derivative liabilities as they are freestanding derivative financial instruments. The warrants are recorded as derivative liabilities at fair value, estimated using a Black-Scholes option pricing model, and marked to market at each balance sheet date, with changes in the fair value of the derivative liabilities recorded in the consolidated statements of operations and comprehensive loss. Upon exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements and Disclosures” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 - Quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable; and Level 3 - Unobservable inputs that are supported by little or no market activity, therefore requiring an entity to develop its own assumptions about the assumptions that market participants would use in pricing. The carrying amounts of our company’s financial assets and liabilities, such as cash and cash equivalents, prepaid expenses, deposit, accounts payable and accrued liabilities, and due to a related party approximate their fair values because of the short maturity of these instruments. Our Level 3 financial liabilities consist of the derivative liability of our company’s secured convertible promissory notes and debentures issued to investors, and the derivative warrants issued in connection with these convertible promissory notes and debentures. There is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Our company used a lattice model which incorporates transaction details such as company stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior as of the date of issuance and each balance sheet date. Revenue Recognition The Company has generated little revenues to date. It is the Company’s policy that revenue from product sales or services will be recognized in accordance with ASC 605 “Revenue Recognition”. Four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product/services was not delivered or is subject to refund until such time that the Company and the customer jointly determine that the product/service has been delivered or no refund will be required. Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the Company’s activities. Sales are presented, net of tax, rebates and discounts, and after eliminating intercompany sales. The Company recognizes revenue when the amount of revenue and related cost can be reliably measured and it is probable that the collectability of the related receivables is reasonably assured. During the three and six months ended December 31, 2017 and 2016, the Company had no revenue under continuing operation. Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10, “Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company also follows the provisions of ASC 740-10 related to accounting for uncertain income tax positions. When tax returns are filed, some positions taken may be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. As of December 31, 2017 and 2016, the Company has had no uncertain tax positions. The Company recognizes interest and penalties, if any, related to uncertain tax positions as general and administrative expenses. The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception. Receivables Trade and other receivables are customer obligations due under normal trade terms and are recorded at face value less any provisions for uncollectible amounts considered necessary. The Company includes any balances that are determined to be uncollectible in its overall allowance for doubtful accounts. The Company recorded $Nil (December 31, 2016 - $Nil) in allowance for doubtful accounts. Recent Accounting Pronouncements In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic ), Distinguishing Liabilities from Equity (Topic ), Derivatives and Hedging (Topic ) – I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception On May 10, 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) 2017-09 “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting”, which provides guidance to clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The guidance is effective prospectively for all companies for annual periods beginning on or after December 15, 2017. Early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance. In March 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-08, “Receivables—Nonrefundable Fees and Other Costs”. The Board is issuing this update to amend the amortization period for certain purchased callable debt securities held at a premium, the Board is shortening the amortization period for the premium to the earliest call date. For public business entities, the amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of adopting this guidance. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 simplifies the accounting for goodwill impairment by removing Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. ASU 2017-04 is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied on a prospective basis. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company does not anticipate the adoption of ASU 2017-04 will have a material impact on its consolidated financial statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-01, Clarifying the Definition of a Business ("ASU 2017-01"). The standard clarifies the definition of a business by adding guidance to assist entities in evaluating whether transactions should be accounted for as acquisitions of assets or businesses. ASU 2017-01 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Under ASU 2017-01, to be considered a business, the assets in the transaction need to include an input and a substantive process that together significantly contribute to the ability to create outputs. Prior to the adoption of the new guidance, an acquisition or disposition would be considered a business if there were inputs, as well as processes that when applied to those inputs had the ability to create outputs. Early adoption is permitted for certain transactions. The Company does not anticipate the adoption of ASU 2017-01 will have a material impact on its consolidated financial statements. In November 2016, the FASB issued Accounting Standards Update No. 2016-18, Restricted Cash (a consensus of the FASB Emerging Issue Task Force) ("ASU 2016-18"). This new standard addresses the diversity that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. The amendments in ASU 2016-18 require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within the year of adoption, with early adoption permitted. The Company does not expect that the adoption of ASU 2016-18 will have a material impact on its consolidated financial statements. In August, 2016, the FASB issued Accounting Standards Update No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) ("ASU 2016-15"). The amendments in ASU 2016-15 address eight specific cash flow issues and apply to all entities that are required to present a statement of cash flows under ASC Topic 230, Statement of Cash Flows. The amendments in ASU 2016-15 are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption during an interim period. The Company has not yet completed the analysis of how adopting this guidance will affect its consolidated financial statements. In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16 - Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory. ASU 2016-16 will require the tax effects of intercompany transactions, other than sales of inventory, to be recognized currently, eliminating an exception under current GAAP in which the tax effects of intra-entity asset transfers are deferred until the transferred asset is sold to a third party or otherwise recovered through use. The guidance will be effective for the first interim period of our 2019 fiscal year, with early adoption permitted. The Company does not anticipate the adoption of ASU 2016-16 will have a material impact on its consolidated financial statements. In connection with its financial instruments project, the FASB issued ASU 2016-13 - Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments in June 2016 and ASU 2016-01 - Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities in January 2016. ASU 2016-13 introduces a new impairment model for most financial assets and certain other instruments. For trade and other receivables, held-to-maturity debt securities, loans and other instruments, entities will be required to use a forward-looking “expected loss” model that will replace the current “incurred loss” model and generally will result in earlier recognition of allowances for losses. The guidance will be effective for the first interim period of our 2021 fiscal year, with early adoption in fiscal year 2020 permitted. ASU 2016-01 addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Among other provisions, the new guidance requires the fair value measurement of investments in certain equity securities. For investments without readily determinable fair values, entities have the option to either measure these investments at fair value or at cost adjusted for changes in observable prices minus impairment. All changes in measurement will be recognized in net income. The guidance will be effective for the first interim period of our 2019 fiscal year. Early adoption is not permitted, except for certain provisions relating to financial liabilities. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) that clarifies how to apply revenue recognition guidance related to whether an entity is a principal or an agent. ASU 2016-08 clarifies that the analysis must focus on whether the entity has control of the goods or services before they are transferred to the customer and provides additional guidance about how to apply the control principle when services are provided and when goods or services are combined with other goods or services. The effective date for ASU 2016-08 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. The Company has not yet determined the impact of ASU 2016-08 on its consolidated financial statements. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, which provides further guidance on identifying performance obligations and improves the operability and understandability of licensing implementation guidance. The effective date for ASU 2016-10 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. The Company has not yet determined the impact of ASU 2016-10 on its consolidated financial statements. FASB ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” was issued in June 2016 and clarifies the objective of the collectability criterion, presentation of taxes collected from customers, non-cash consideration, contract modifications at transition, completed contracts at transition and how guidance in Topic 606 is retrospectively applied. The amendments do not change the core principle of the guidance in Topic 606. The effective dates are the same as those for Topic 606. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation, or ASU No. 2016-09. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. Amendments related to the timing of when excess tax benefits are recognized, minimum statutory withholding requirements, forfeitures, and intrinsic value should be applied using a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of the period in which the guidance is adopted. Amendments related to the presentation of employee taxes paid on the statement of cash flows when an employer withholds shares to meet the minimum statutory withholding requirement should be applied retrospectively. Amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement and the practical expedient for estimating expected term should be applied prospectively. An entity may elect to apply the amendments related to the presentation of excess tax benefits on the statement of cash flows using either a prospective transition method or a retrospective transition method. The Company is currently evaluating the impact of adopting ASU No. 2016-09 on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exemptions. The guidance in this Update supersedes Topic 840, Leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For public companies, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of adopting ASU No. 2016-02 on its consolidated financial statements. In January 2016, the FASB issued an accounting standard update which requires, among other things, that entities measure equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) at fair value, with changes in fair value recognized in earnings. Under the standard, entities will no longer be able to recognize unrealized holding gains and losses on equity securities classified today as available for sale as a component of other comprehensive income. For equity investments without readily determinable fair values the cost method of accounting is also eliminated, however subject to c

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
	Dec. 31, 2017
CAPITAL STOCK [Text Block]	NOTE 3 – CAPITAL STOCK Reverse Stock Splits On January 19, 2015, the Company's board of directors consented to effect a reverse stock split of the Company’s issued and outstanding shares of common stock on a basis of 20 old shares of common stock for one 1 new share of common stock. The reverse stock split was reviewed and approved for filing by the FNRA effective February 25, 2015. On July 13, 2015, the Company's board of directors consented to effect a reverse stock split of the Company’s issued and outstanding shares of common stock on a basis of 200 old shares of common stock for one 1 new share of common stock. The reverse stock split was reviewed and approved for filing by the FNRA effective September 30, 2015. The Company’s authorized capital will not be affected by the reverse stock split. The split is reflected retrospectively in the accompanying financial statements. On November 20, 2017, our Board of Directors approved a reverse stock split of our issued and authorized shares of common and preferred stock on the basis of 200 old shares for one (1) new share. On December 20, 2017, FINRA effected the reverse stock split. As a result of the reverse stock split, our issued and outstanding share capital decreased from 4,433,023,053 shares of common stock and 70,000,000 shares of Class C Preferred Stock to 22,165,142 shares of common stock and 350,000 shares of Class C Preferred Stock, all with a par value of $0.001 (which remained unchanged). Our authorized capital proportionately decreased from 10,000,000,000 shares of common stock and 100,000,000 shares of preferred stock to 50,000,000 shares of common stock and 500,000 shares of preferred stock. No fractional shares were issued in connection with the reverse stock split. Unless indicated otherwise, all share and per share information included in these financial statements give effect to the reverse split. Authorized Stock At inception, the Company authorized 100,000,000 common shares and 100,000,000 preferred shares, both with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. On April 8, 2009, the Company increased the number of authorized shares to 600,000,000 shares, of which 500,000,000 shares are designated as common stock par value $0.001 per share, and 100,000,000 shares are designated as preferred stock, par value $0.001 per share. On October 25, 2012, the Company designated 20,000,000 series A convertible preferred stock with a par value of $0.001 per share and stated value of $100 per share. The designated preferred stock is convertible at the option of the holder, at any time beginning one year from the date such shares are issued, into common stock of the Company with a par value of $0.001. All shares of common stock of the Company, shall be of junior rank to all series A preferred stock in respect to the preferences as to distributions and payments upon the liquidation, dissolution and winding up of the Company. All other shares of preferred stock shall be of junior rank to all series A preferred shares in respect to the preferences as to distributions and payments upon the liquidation, dissolution and winding up of the Company. On January 3, 2014, the Company designated 2,000,000 series B convertible preferred stock with a par value $0.001 per share, issuable only in consideration of the extinguishment of existing debt convertible in to the Company’s common stock with a par value of $0.001. The designated preferred stock shall be issued on the basis of 1 preferred stock for each $1 of convertible debt. The series B convertible preferred stock shall be subordinate to and rank junior to all indebtedness of the Company now or hereafter outstanding. On October 17, 2014, the Company amended its Articles of Incorporation, which amendment was filed with the Nevada Secretary of State on October 17, 2014, to increase the authorized capital of its common shares from 500,000,000 common shares, par value $0.001 to 2,000,000,000 common shares, par value $0.001. The Company's authorized capital consists of 2,000,000,000 common shares and 100,000,000 preferred shares, all with a par value of $0.001. Effective June 22, 2015, the Company designated 50,000,000 of its 100,000,000 authorized shares of preferred stock as series A preferred stock. The series A preferred stock, par value $0.001, will rank senior to the Company’s common stock, carrying general voting rights with the common stock at the rate of 62 votes per share. The series A preferred stock will be deemed cancelled within 1 year of issuance and are not entitled to share in dividends or other distributions. So long as any shares of series A preferred stock are outstanding, the affirmative vote of not less than 75% of those outstanding shares of series A preferred stock will be required for any change to the Company’s Articles of Incorporation. Effective September 9, 2015, the Company increased the authorized capital of its common shares from 2,000,000,000 common shares, par value $0.001 to 10,000,000,000 common shares, par value $0.001. On August 22, 2017, the Board of Directors approved a Certificate of Designation authorizing the creation of 70,000,000 Class C Preferred Shares. The Class C Shares are convertible, redeemable and have certain enhanced voting rights. Each Class C Share is convertible into 2 shares of the Company’s common stock. Effective December 20, 2017, in connection with the 200 -for- 1 reverse stock split, the Company decreased the authorized capital of its common shares from 10,000,000,000 common shares, par value $0.001 to 50,000,000 common shares, par value $0.001. Additionally, it decreased the authorized capital of its preferred stock from 100,000,000 preferred shares, par value $0.001 to 500,000 preferred shares, par value $0.001 Share Issuances Preferred Stock Issuance During the six months ended December 31, 2017, the Company issued 350,000 Series C Preferred Shares for settlement of convertible promissory notes and accrued interest, valued at $757,347. Common Stock Issuance During the six months ended December 31, 2017, the Company issued 10,966,465 common shares at deemed prices ranging from $0.044 to $0.090 per share upon conversion of the convertible promissory notes and accrued interest, valued at $626,220. On July 31, 2017, the Company issued 58,333 common shares in payment for past legal services at a deemed value of $8,166.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	6 Months Ended
	Dec. 31, 2017
PROVISION FOR INCOME TAXES [Text Block]	NOTE 4 – PROVISION FOR INCOME TAXES The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. Deferred taxes are provided in the financial statements under FASC 740-20-20 to give effect to the resulting temporary differences which may arise from differences in the bases of fixed assets, depreciation methods, allowances, and start-up costs based on the income taxes expected to be payable in future years. Exploration stage deferred tax assets arising as a result of net operating loss carryforwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods. Operating loss carryforwards generated during the period from May 31, 2006 (date of inception) through December 31, 2017 of approximately $15 million will begin to expire in 2027. Accordingly, deferred tax assets were offset by the valuation allowance that increased by approximately $246,103 and $215,033 during the six months ended December 31, 2017 and 2016 respectively. The Company follows the provisions of uncertain tax positions as addressed in FASC 740-10-65-1. The Company recognized approximately no increase in the liability for unrecognized tax benefits. The Company has no tax position at December 31, 2017 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at December 31, 2017. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its intended exploration stage activities. The tax years for June 30, 2016, 2015, 2014, and 2013 are still open for examination by the Internal Revenue Service (IRS). For the six months ended December 31, 2017 Amount Tax Effect (35%) Loss before income tax $ 1,982,275 693,796 Shares issued for interest expenses - - Non-cash interest expense (374,470 ) (131,065 ) Gain on change in fair value of derivative liability and extinguishment of debt 689,034 241,162 Loss on extinguishment of liability (108,860 ) (38,101 ) Amortization of debt discount (1,484,829 ) (519,690 ) Total 703,150 246,103 Valuation allowance (703,150 ) (246,103 ) Net deferred tax asset (liability) $ - $ - For the six months ended December 31, 2016 Amount Tax Effect (35%) Loss before income tax $ 2,803,543 $ 981,240 Shares issued for interest expenses (2,402 ) (841 ) Non-cash interest expense (258,994 ) (90,648 ) Loss on change in fair value of derivative liability (1,381,409 ) (483,493 ) Loss on extinguishment of liability - - Amortization of debt discount (546,358 ) (191,225 ) Total 614,380 215,033 Valuation allowance (614,380 ) (215,033 ) Net deferred tax asset (liability) $ - $ -

DEPOSITS, ADVANCES AND OTHER AS

DEPOSITS, ADVANCES AND OTHER ASSETS	6 Months Ended
	Dec. 31, 2017
DEPOSITS, ADVANCES AND OTHER ASSETS [Text Block]	NOTE 5 – DEPOSITS, ADVANCES AND OTHER ASSETS Joint Development and Option Agreement with White Top On April 13, 2017, the Company’s wholly-owned subsidiary, BBE, entered into a Joint Development and Option Agreement with White Top Oil & Gas, LLC (“White Top”), a Louisiana limited liability company (the “White Top Agreement”), under which White Top is the designee to a funding agreement to finance and participate in the completion of certain oil and gas development, exploration and operating activities on certain lands located in Sulphur, Louisiana. Under the terms of the White Top Agreement, BBE has advanced $879,620 as of December 31, 2017 ($783,620 as of June 30, 2017) to White Top as consideration, which is reflected as Advances to White Top on the Company’s balance sheet (see Note 10). On October 9, 2017, the Company sold its investment of 800,000 common shares of First Reef Energy to a third party for CDN $90,000, net of CDN $10,000 of seller’s fees, resulting in a gain of CDN $90,000 (USD70,472). The Company originally purchased these shares for USD $197,393 during the year ended June 30, 2012, and subsequently reduced the carrying value to $0 during the year ended June 30, 2013.

SHORT-TERM NOTES PAYABLE

SHORT-TERM NOTES PAYABLE	6 Months Ended
	Dec. 31, 2017
SHORT-TERM NOTES PAYABLE [Text Block]	NOTE 6 – SHORT-TERM NOTES PAYABLE In November and December of 2017, the Company entered into four Bridge Loan Agreements totaling $105,000. The notes accrue annual interest at 10% and mature in 30 days. The notes are all in default as of the date of this report. The Company recorded interest expenses of $914 on these loans. As of December 31, 2017, interest payable was $914 on these notes.

CONVERTIBLE PROMISSORY NOTES

CONVERTIBLE PROMISSORY NOTES	6 Months Ended
	Dec. 31, 2017
CONVERTIBLE PROMISSORY NOTES [Text Block]	NOTE 7 – CONVERTIBLE PROMISSORY NOTES Summary of convertible promissory notes at December 31, 2017 is as follows: Accretion of Transfer June 30, Principal Issuance Total (Loan June 30, 2017 Issued Cost Converted Repaid Extinguished) 2017 February 13, 2013 $ 10,954 $ - $ - $ - $ (10,954 ) $ - $ - July 22, 2014 7,222 - - - - - 7,222 February 6, 2015 7,150 - - - - 117,846 124,996 September 9, 2015 30,000 - - - - - 30,000 August 12, 2016 45,712 - 1,037 - - - 46,749 September 8, 2016 27,201 - 577 - - - 27,778 September 9, 2016 139,810 - 5,316 (145,126 ) - - - September 9, 2016 20,925 - - - - - 20,925 September 15, 2016 - - 4,719 - - - 4,719 September 19, 2016 1,165,000 - - (55,500 ) - (708,000 ) 401,500 September 27, 2016 121,655 - 4,358 - - - 126,013 October 10, 2016 99,740 - 2,628 - - - 102,368 October 27, 2016 45,365 - 3,036 - - - 48,401 October 31, 2016 157,594 - 5,740 - - - 163,334 November 14, 2016 28,569 - 2,542 - - - 31,111 November 22, 2016 27,693 - 2,006 - - - 29,699 November 30, 2016 94,215 - 5,785 - - - 100,000 December 23, 2016 41,221 - 3,878 - - - 45,099 December 29, 2016 86,432 - 4,679 (91,111 ) - - - January 17, 2017 46,179 - 4,177 - - - 50,356 January 25, 2017 112,735 - 19,488 (132,223 ) - - - January 26, 2017 80,707 - 14,591 - - - 95,298 January 27, 2017 106,680 - 6,583 - - - 113,263 February 3, 2017 73,223 - 5,988 - - - 79,211 March 1, 2017 331,754 - 23,123 - - - 354,877 March 13, 2017 78,074 - 7,726 (85,800 ) - - - March 20, 2017 77,870 - 5,263 - - - 83,133 March 28, 2017 128,167 8,698 (62,000 ) - - 74,865 April 4, 2017 127,958 - 8,670 - - - 136,628 May 2, 2017 25,763 - 1,751 - - - 27,514 May 5, 2017 25,755 - 2,845 (28,600 ) - - - May 15, 2017 308,729 - 21,008 - - - 329,737 May 17, 2017 309,655 - 21,453 - - - 331,108 June 8, 2017 76,985 - 5,252 - - - 82,237 June 8, 2017 76,985 - 5,252 - - - 82,237 June 30, 2017 100,063 - 6,884 - - - 106,947 July 3, 2017 - 100,000 4,869 - - - 104,869 July 14, 2017 - 15,000 1,066 - - - 16,066 July 26, 2017 - 15,000 1,054 - - - 16,054 July 26, 2017 - 30,000 1,461 - - - 31,461 August 4, 2017 - 30,000 1,461 - - - 31,461 August 4, 2017 - 30,000 2,089 - - - 32,089 September 5, 2017 - 30,000 1,461 - - - 31,461 September 7, 2017 - 55,000 3,691 - - - 58,691 September 28, 2017 - 50,000 3,191 - - - 53,191 October 4, 2017 - 35,000 942 - - - 35,942 October 24, 2017 - 35,000 1,261 - - - 36,261 November 1, 2017 - 30,000 1,050 - - - 31,050 November 9, 2017 - 10,000 338 - - - 10,338 December 15, 2017 - 3,000 83 - - - 3,083 December 15, 2017 - 8,000 163 - - - 8,163 $ 4,243,740 $ 476,000 $ 239,233 $ (600,359 ) $ (10,954 ) $ (590,154 ) $ 3,757,507 Less: Unamortized debt discount $ (1,402,631 ) - - - - - (656,144 ) Total note payable, net of debt discount $ 2,841,109 - - - - - $ 3,101,363 Current portion $ 2,841,109 - - - - - $ 3,101,363 Long term portion $ - - - - - - $ - On July 3, 2017 Company issued an aggregate of $110,000 Convertible Promissory Notes with an issuance discount of $10,000 that matures on July 3, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $132,991 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $57,619 was allocated as a debt discount with the remainder $75,372 was charged to current period operations as interest expense. On July 14, 2017 Company issued an aggregate of $17,160 Convertible Promissory Notes with an issuance discount of $2,160 that matures on July 14, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $20,747 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $8,989 was allocated as a debt discount with the remainder $11,758 was charged to current period operations as interest expense. On July 26, 2017 Company issued an aggregate of $17,160 Convertible Promissory Notes with an issuance discount of $2,160 that matures on July 26, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $20,747 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $8,989 was allocated as a debt discount with the remainder $11,758 was charged to current period operations as interest expense. On July 26, 2017 Company issued an aggregate of $33,000 Convertible Promissory Notes with an issuance discount of $3,000 that matures on July 26, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $39,897 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $17,286 was allocated as a debt discount with the remainder $22,612 was charged to current period operations as interest expense. On August 4, 2017 Company issued an aggregate of $33,000 Convertible Promissory Notes with an issuance discount of $3,000 that matures on August 4, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $47,543 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $25,667 was allocated as a debt discount with the remainder $21,876 was charged to current period operations as interest expense. On August 4, 2017 Company issued an aggregate of $34,320 Convertible Promissory Notes with an issuance discount of $4,320 that matures on August 4, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $49,445 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $26,693 was allocated as a debt discount with the remainder $22,751 was charged to current period operations as interest expense. On September 5, 2017, the Company issued an aggregate of $33,000 Convertible Promissory Notes with an issuance discount of $3,000 that matures on September 5, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $34,230 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $11,000 was allocated as a debt discount with the remainder $23,230 was charged to current period operations as interest expense. On September 7, 2017, the Company issued an aggregate of $62,920 Convertible Promissory Notes with an issuance discount of $7,920 that matures on September 7, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $80,426 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $37,752 was allocated as a debt discount up to the proceeds of the note with the remainder $42,674 was charged to current period operations as interest expense. On September 28, 2017, the Company issued an aggregate of $57,200 Convertible Promissory Notes with an issuance discount of $7,200 that matures on September 28, 2018. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $73,114 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $34,320 was allocated as a debt discount up to the proceeds of the note with the remainder $38,794 was charged to current period operations as interest expense. On October 4, 2017, the Company issued a $40,040 Convertible Promissory Note with an issuance discount of $5,040 that matures on May 15, 2018. The notes bears 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $44,066 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $13,347 was allocated as a debt discount with the remaining $30,719 charged to current period operations as interest expense. On October 24, 2017, the Company issued a $40,040 Convertible Promissory Note with an issuance discount of $5,040 that matures on June 8, 2018. The notes bears 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $56,401 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $26,693 was allocated as a debt discount with the remaining $29,707 charged to current period operations as interest expense. On November 1, 2017, the Company issued a $34,320 Convertible Promissory Note with an issuance discount of $4,320 that matures on June 8, 2018. The notes bears 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $48,343 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $22,880 was allocated as a debt discount with the remaining $25,463 charged to current period operations as interest expense. On November 9, 2017, the Company issued a $11,440 Convertible Promissory Note with an issuance discount of $1,440 that matures on June 8, 2018. The notes bears 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $16,114 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $7,627 was allocated as a debt discount with the remaining $8,488 charged to current period operations as interest expense. On December 15, 2017, the Company issued a $3,432 Convertible Promissory Note with an issuance discount of $432 that matures on June 8, 2018. The notes bears 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $4,834 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $2,288 was allocated as a debt discount with the remaining $2,546 charged to current period operations as interest expense. On December 15, 2017, the Company issued a $9,152 Convertible Promissory Note with an issuance discount of $1,152 that matures on June 8, 2018. The notes bears 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at a price equal to the lessor of $1.00 or a discount of 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. The Company identified embedded derivatives related to the Convertible Promissory Notes. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $13,839 of the embedded derivative, subject to the conversion limitation of beneficially owning not more than 9.99% shares together with the affiliates. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03% The initial fair values of the embedded debt derivative $7,118 was allocated as a debt discount with the remaining $6,721 charged to current period operations as interest expense. The modification of the Notes was evaluated under FASB Accounting Standards Codification (“ASC”) Topic No. 470-50-40, “Debt Modification and Extinguishments”. Therefore, according to the guidance, the instruments were determined to be substantially different, and the transaction qualified for extinguishment accounting. During the six months ended December 31, 2017 and 2016, $108,860 and $1,539,701, respectively, was recorded as loss on extinguishment of debt due to settlement agreement with note holders. The $1,539,701 consists of net increase in principal of convertible promissory notes of $1,429,501 (net of extinguished interests of $137,883), increase in principal of non-convertible promissory notes of $520,000, extinguished derivative liabilities for debt and warrants with fair values on date of conversion was $298,728 and $111,072 respectively. On June 28, 2017, the Company entered into a Note and Warrant Repayment and Repurchase Agreement whereby the Company agreed to repurchase 1,011 warrants and settle an outstanding convertible note payable from the holder totaling $21,908 for two payments to the holder of $100,000 each. The first $100,000 payment was made on June 30, 2017 resulting in the repurchase of 506 warrants and a $10,954 reduction of the note. The portion of the payment allocated to the warrant repurchase ($89,046) was recorded as a loss on settlement and is included in interest expense for the year ended June 28, 2017. The second and final $100,000 payment was made to the holder on July 3, 2017, resulting in the repurchase of the remaining 505 warrants and settlement of the remaining balance of the note of $10,954. The portion of the payment allocated to the warrant repurchase ($89,046) was recorded as a loss on settlement and is included in interest expense for the six months ended December 31, 2017. During the six months ended December 31, 2017 and 2016 the Company amortized the debt discount on all the notes of $1,484,829 and $546,358, respectively to operations as expense including $239,233 and $33,052, respectively, for accretion expenses. During the three months ended December 31, 2017 and 2016 the Company amortized the debt discount on all the notes of $723,298 and $404,026, respectively to operations as expense including $123,568 and $28,957, respectively, for accretion expenses Derivative Liability - Debt The fair value of the described embedded derivative on all debt was valued at $2,727,997 and $3,386,252 at December 31, 2017 and June 30, 2017, respectively, which was determined using the Black Scholes Model with the following assumptions: December 31, 2017 June 30, 2017 Dividend yield: 0% 0% Volatility 254.34 – 258.62% 247.5 – 284.4% Risk free rate: 1.03 – 1.76% 1.03 – 1.89% The Company recorded change in fair value of the derivative liability on debt to market resulting in non-cash, non-operating gain (loss) of $638,378 and $(270,809) for the six months ended December 31, 2017 and 2016, respectively. The Company recorded change in fair value of the derivative liability on debt to market resulting in non-cash, non-operating gain (loss) of $(242,895) and $1,239,892 for the three months ended December 31, 2017 and 2016, respectively During the periods ended December 31, 2017 and June 30, 2017 the Company issued 10,966,465 and 11,696,896 shares of the Company’s common stock in settlement of $625,051 and $1,266,819, respectively, of convertible note and interest. During the six months period ended December 31, 2017 and year ended June 30, 2017 the Company reclassed the derivative liability of $703,782 and $1,818,596, respectively, to additional paid in capital on conversion of convertible note. The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2017 and June 30, 2017: Derivative Liability (convertible promissory notes) Balance, June 30, 2016 $ 1,162,058 Initial fair value at note issuances 5,290,359 Fair value of liability at note conversion (1,818,596 ) Extinguishment of derivative liability (298,728 ) Mark-to-market at June 30, 2017 (948,842 ) Balance, June 30, 2017 $ 3,386,251 Initial fair value at note issuances 682,736 Fair value of liability at note conversion (702,612 ) Extinguishment of derivative liability - Mark-to-market at December 31, 2017 (638,378 ) Balance, December 31, 2017 $ 2,727,997 Net gain for the period included in earnings relating to the liabilities held at December 31, 2017 $ 638,378 Derivative Liability- Warrants Along with the promissory notes, the Company issued warrants that bear a cashless exercise provision. The warrants also include anti-dilution protection with respect to lower priced issuances of common stock or securities convertible or exchangeable into common stock, which provision resulted in derivative liability treatment under ASC 480. The warrants are recorded at fair value using the Black-Scholes option pricing model and marked-to-market at each reporting peri

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2017
RELATED PARTY TRANSACTIONS [Text Block]	NOTE 8 – RELATED PARTY TRANSACTIONS During the three and six months ended December 31, 2017, the Company incurred consulting fees of $33,000 and $49,000, respectively (December 31, 2016 - $17,000 and $41,000) with directors and officers (including directors and officers of our subsidiaries) out of which there were no stock payments. As of December 31, 2017, the Company owed a director for a non-interest-bearing demand loan with a balance outstanding of $115,000 (June 30, 2017 - $115,000). These transactions are in the normal course of operations and are measured at the exchange amount of consideration established and agreed to by the related parties.

GOING CONCERN AND LIQUIDITY CON

GOING CONCERN AND LIQUIDITY CONSIDERATIONS	6 Months Ended
	Dec. 31, 2017
GOING CONCERN AND LIQUIDITY CONSIDERATIONS [Text Block]	NOTE 9– GOING CONCERN AND LIQUIDITY CONSIDERATIONS The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. As of December 31, 2017, the Company had a working capital deficiency of $6,918,093 (June 30, 2017 - $6,934,640) and an accumulated deficit of $59,665,886 (June 30, 2017 - $57,683,563). The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the next twelve months. The ability of the Company to emerge from the exploration stage is dependent upon, among other things, obtaining additional financing to continue operations, explore and develop the mineral properties and the discovery, development and sale of ore reserves. In response to these problems, management intends to raise additional funds through public or private placement offerings. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2017
COMMITMENTS AND CONTINGENCIES [Text Block]	NOTE 10 – COMMITMENTS AND CONTINGENCIES Employment Agreements On January 12, 2014, the Company entered into an employment agreement with a director and officer. Commencing on January 12, 2014, the director and officer will be employed for 24 months ending on January 12, 2016. Pursuant to the agreement, annual salary of US$120,000 is payable monthly in cash or if the Company does not have available cash, in shares of the Company’s common stock. The Company is currently in the process of renewing this agreement. Lease Commitment On May 25, 2016, the Company entered into a sublease agreement for a term of twelve months and expired on May 30, 2017. The sublease agreement is on a month-to-month basis for $1,199 per month beginning June 1, 2017. Litigation On March 22, 2017, our wholly-owned subsidiary, Black Box Energy, Inc. (“BBE”), filed a complaint in the Superior Court of the State of Arizona (Maricopa County) against PetroChase, Inc., Warren County PC#1, LLC, Stephen R. Moore and Sheree Moore, as well as certain unidentified, predecessor and success corporations, parent corporations or subsidiaries of the defendants (collectively the “Defendants”). In 2016 the Defendant, Stephen R. Moore, on behalf of PetroChase, solicited investment from our Company to subscribe to a 50% (of 70%) working interest in the McKean County Project wells. On September 9, 2016, BBE entered into a letter agreement with PetroChase to acquire a 50% (of 70%) working interest in the wells, in addition access to the wells for the purposes of the developing our mechanical ultrasound technology for use in water purification. BBE paid $250,000 to PetroChase in consideration of the rights granted, which funds were to be used for costs associated with development of the wells. Drilling of the wells was to be commenced within a reasonable time and was to continue until all the wells were completed. To date, drilling of the wells has not been completed. The complaint seeks a return of the $250,000 for breach of the letter agreement, treble damages ($750,000 in the aggregate), plus attorney’s fees, costs, and punitive damages. The Company has engaged legal counsel and intends to respond to the complaint with an answer or motion in due course. From time to time we may be a defendant and plaintiff in various other legal proceedings arising in the normal course of our business. Except as disclosed above, we are currently not a party to any material legal proceedings or government actions, including any bankruptcy, receivership, or similar proceedings. In addition, we are not aware of any known litigation or liabilities involving the operators of our properties that could affect our operations. Furthermore, as of the date of this Quarterly Report, our management is not aware of any proceedings to which any of our directors, officers, or affiliates, or any associate of any such director, officer, affiliate, or security holder is a party adverse to our company or has a material interest adverse to us. Joint Development and Option Agreement On April 13, 2017, the Company’s wholly-owned subsidiary, Black Box Energy, Inc. (“BBE”), entered into a Joint Development and Option Agreement with White Top Oil & Gas, LLC (“White Top”), a Louisiana limited liability company (the “White Top Agreement”), under which White Top is the designee to a funding agreement to finance and participate in the completion of certain oil and gas development, exploration and operating activities on certain lands located in Sulphur, Louisiana (the “White Top Field”). Under the terms of the White Top Agreement, BBE has advanced approximately $879,620 as of December 31, 2017 to White Top as consideration to White Top for the option to convert and the right to repayment of payouts for the necessary capital, overrating, technical, and related support costs necessary to further develop the White Top Field. White Top’s rights to repayment of the monies received from BBE shall be limited to funding from certain payouts received under terms agreed by the parties under such joint development project, as mutually agreed. Purchase Option On October 12, 2017, the Company entered into a Patent Option and Purchase Agreement whereby the Company paid a non-refundable deposit of $25,000 for a 120 -day option to purchase certain intellectual property from a third-party seller for a total of $100,000. The Company elected not to exercise the option. Total payments of $33,333 were including in selling, general and administrative expense for the three and six months ended December 31, 2017.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	6 Months Ended
	Dec. 31, 2017
DISCONTINUED OPERATIONS [Text Block]	NOTE 11 – DISCONTINUED OPERATIONS On September 4, 2015, the Company entered into an Asset Purchase agreement whereby the Company sells the net assets of Alta Disposal Morinville Ltd. (of which the Company had acquired 51% interest on October 18, 2013) for total purchase price of CDN$10,000. Operating results for the six months ended December 31, 2017 and 2016 for Alta Disposal Morinville Ltd. are presented as discontinued operations and the assets and liabilities classified as held for sale are presented separately in the unaudited condensed balance sheet. A breakdown of the discontinued operations is presented as follow: Consolidated Statements of Operations and Comprehensive Loss Three months ended December 31, December 31, 2017 2016 Revenue $ - $ - Selling, general and administrative (47 ) (49 ) Loss from discontinued operations $ (47 ) $ (49 ) Six months ended December 31, December 31, 2017 2016 Revenue $ - $ - Selling, general and administrative (95 ) (80 ) Loss from discontinued operations $ (95 ) $ (80 ) Consolidated Balance Sheets December 31, June 30, 2017 2017 Current assets: Cash and cash equivalents $ 1,057 $ 1,115 Receivable, net 674 652 Prepaid expenses 1,885 1,824 GST Receivable 16,800 16,260 $ 20,416 $ 19,852 Current liabilities: Accounts payable $ 6,643 $ 6,429

SETTLEMENTS

SETTLEMENTS	6 Months Ended
	Dec. 31, 2017
SETTLEMENTS [Text Block]	NOTE 12 – SETTLEMENTS Debt Settlements and Class C Preferred Shares Effective August 11, 2017, the Company entered into a Debt Settlement Agreement with each Blue Citi, LLC (“Blue Citi”) and Concord Holding Group, LLC (“Concord”). On August 11, 2017, the Company was indebted to Blue Citi and Concord in the aggregate principal amounts of approximately $2,400,000 and $1,700,000, respectively (exclusive of accrued interest and penalties), pursuant to various convertible promissory notes issued to Blue Citi and Concord between March, 2014 and June, 2017. Pursuant to the Debt Settlement Agreements, each Blue Citi and Concord has agreed to indefinitely forbear from enforcing its rights pursuant to the promissory notes. In consideration, the Company has issued to each Blue Citi and Concord warrants to purchase up to $400,000 in shares of our common stock ($800,000 in the aggregate), with 50% of the warrants exercisable at $0.50 per share, and 50% exercisable at $0.70 per share. The warrants are exercisable until August 11, 2022 and may also be exercised on a cashless basis. In the event that the closing price of the Company’s common stock falls to $0.10 or less for a period of 3 days during the warrant exercise period, the exercise price of the $0.50 per share warrants shall adjust to 300% of the lowest trading price during such 3 -day period, and the exercise price of the $0.70 warrants will adjust to 400% of the lowest trading during the 3 -day period. As additional consideration for the issuance of securities to Blue Citi and Concord, promissory notes held by them that were convertible into the Company’s common stock at 50% discount to market price will instead be subject to a 25% discount to market price. The fair value of the warrants upon issuance on August 11, 2017 was approximately $190,842 in aggregate. Total amortization expense related to these warrants was $43,723 and $67,682, respectively, for the three and six months ended December 31, 2017, leaving an unamortized balance of $123,161 as of December 31, 2017. On August 3, 2017, the Company entered into a debt settlement subscription agreement with a creditor for settlement of amounts owed relating to an outstanding convertible note in the principal amount of $708,000, with $49,347 of accrued interest. In lieu of receiving cash as payment, the creditor has agreed to accept 350,000 Class C Convertible Preferred Shares of the Company as payment of the indebtedness, pursuant to the terms of the settlement agreement. Thereafter, on August 23, 2017, Company issued an aggregate of 350,000 Class C Convertible Preferred Shares at the deemed price of $2.02 per share. The Company has issued all of the shares to one U.S. person (as that term is defined in Regulation S of the Securities Act of 1933), relying on Rule 506 promulgated under Regulation D of the Securities Act of 1933, as amended. On January 11, 2018, the Company entered into a Debt Settlement Agreement with a notes holder, whereby the Company agreed to pay $25,000, plus $99,996 in common stock, payable in installments through May 1, 2018, to settle a convertible note dated February 6. 2015, resulting in a loss on extinguishment of liability of $108,860 for the six months ended December 31, 2017. The transaction is considered as debt extinguishment for accounting purposes. The derivative liability associated with the debt totaling $4,696 increased to $143,801 as of December 31, 2017 as a result of this agreement.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2017
SUBSEQUENT EVENTS [Text Block]	NOTE 13 – SUBSEQUENT EVENTS Convertible Secured Redeemable Notes In January 2018, the Company issued an aggregate of $143,000 of Convertible Promissory Notes that mature in various dates from January 2019 to January 2020, resulting in cash proceeds totaling $125,000. These notes bear 10% interest per annum and the Holder of this Note is entitled, at its option, at any time, to convert all or any amount of the principal face amount of this Note then outstanding into shares of the Company's common stock at the lesser of $1.00 per share or at a price equal to 25% of the lowest trading price of the Common Stock as reported on the OTC Markets for the twenty prior trading days including the day upon which a Notice of Conversion is received. In January and February 2018, the Company issued 9,328,567 common shares at deemed prices ranging from $0.02325 to $0.0450 per share upon conversion of the convertible promissory notes and accrued interest, valued at $343,418. In January 2018, the Company issued 10,305 round up shares to existing shareholders as a result of the Company’s reverse split that was effective in December 2017. On January 8, 2018, the Company executed a consulting agreement for advisory services on a month-to-month basis at a rate of $5,000 per month commencing January 8, 2018.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Dec. 31, 2017
Basis of presentation and consolidation [Policy Text Block]	Basis of presentation and consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. These interim financial statements as of and for the three and six months ended December 31, 2017 and 2016 are unaudited; however, in the opinion of management, such statements include all adjustments (consisting of normal recurring accruals) necessary to present fairly the financial position, results of operations and cash flows of the Company for the periods presented. The results for the three and six months ended December 31, 2017 are not necessarily indicative of the results to be expected for the year ended June 30, 2018 or for any future period. All references to December 31, 2017 and 2016 in these footnotes are unaudited.
Principal of Consolidation [Policy Text Block]	Principal of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary Alta Disposal and its 51% owned subsidiary ADM. Intercompany accounts and transactions have been eliminated in consolidation in conformity with the applicable accounting framework. No transactions occurred within Black Box Energy for the six months ended December 31, 2017.
Use of Estimates [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s periodic filings with the Securities and Exchange Commission include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company. Significant estimates that may materially change in the near term include the valuation of derivative liabilities and the underlying warrants, as well as fair value of investments.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with original maturities of less than three months, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $6,405 and $33,136 in cash and cash equivalents at December 31, 2017 and June 30, 2017, respectively.
Concentration of Risk [Policy Text Block]	Concentration of Risk The Company maintains cash balances at a financial institution which, from time to time, may exceed Federal Deposit Insurance Corporation insured limits for banks located in the US. As of December 31, 2017 and June 30, 2017, the Company had no deposits in excess of federally insured limits in its US bank. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash in bank accounts.
Prepaid Expenses [Policy Text Block]	Prepaid Expenses Prepaid expenses consist of security deposit for office lease which will be expensed or refunded at the end of the lease period, which is currently on a month-to-month basis.
Start-Up Costs [Policy Text Block]	Start-Up Costs In accordance with FASC 720-15-20 “Start-Up Costs,” the Company expenses all costs incurred in connection with the start-up and organization of the Company.
Mineral Acquisition and Exploration Costs [Policy Text Block]	Mineral Acquisition and Exploration Costs The Company has been in the exploration stage since its formation on May 31, 2006. Mineral property acquisition and exploration costs are expensed as incurred. When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs incurred to develop such property are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserves.
Concentrations of Credit Risk [Policy Text Block]	Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Non-controlling Interest [Policy Text Block]	Non-controlling Interest The 49% third party ownership of Alta Disposal Morinville Ltd. (formerly Blue Tap Resources Ltd.) at December 31, 2017 and June 30, 2017 are recorded as non-controlling interests in the consolidated financial statements. Details of changes in the non-controlling interests during the three and six months ended December 31, 2017 and 2016 and are reflected in the unaudited condensed consolidated statement of deficit.
Related Parties [Policy Text Block]	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party.
Net Income or (Loss) per Share of Common Stock [Policy Text Block]	Net Income or (Loss) per Share of Common Stock The Company has adopted FASC Topic No. 260, “Earnings Per Share,” (“EPS”) which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Potentially dilutive securities are not presented in the computation of EPS since their effects are anti-dilutive. The total number of potential number of dilutive shares is 72,570,036 as of December 31, 2017.
Foreign Currency Translations [Policy Text Block]	Foreign Currency Translations The Company’s functional and reporting currency is the U.S. dollar. All transactions initiated in other currencies are translated into U.S. dollars using the exchange rate prevailing on the date of transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the US dollar at the rate of exchange in effect at the balance sheet date. Unrealized exchange gains and losses arising from such transactions are deferred until realization and are included as a separate component of stockholders’ equity (deficit) as a component of comprehensive income or loss. Upon realization, the amount deferred is recognized in income in the period when it is realized. Translation of Foreign Operations The financial results and position of foreign operations whose functional currency is different from the Company’s presentation currency are translated as follows: assets and liabilities are translated at period-end exchange rates prevailing at that reporting date; equity is translated at historical exchange rates; and income and expenses are translated at average exchange rates for the period. Exchange differences arising on translation of foreign operations are transferred directly to the Company’s accumulated other comprehensive loss in the consolidated financial statements. Transaction gains and losses arising from exchange rate fluctuation on transactions denominated in a currency other than the functional currency are included in the consolidated statements of operations. The relevant translation rates are as follows: Six months ended December 31, 2017 2016 Closing rate CDN$ to US$ as of December 31, $ 0.795 $ 0.745 Average rate CDN$ to US $ for the period December 31, 0.793 0.758
Comprehensive Income (Loss) [Policy Text Block]	Comprehensive Income (Loss) FASC Topic No. 220, “Comprehensive Income,” establishes standards for reporting and display of comprehensive income and its components in a full set of general-purpose financial statements. As of December 31, 2017 and 2016, the Company had no material items of other comprehensive income except for the foreign currency translation adjustment.
Risks and Uncertainties [Policy Text Block]	Risks and Uncertainties Our company operates in the resource exploration industry that is subject to significant risks and uncertainties, including financial, operational, technological, and other risks associated with operating a resource exploration business, including the potential risk of business failure.
Environmental Expenditures [Policy Text Block]	Environmental Expenditures The operations of our company have been, and may in the future be, affected from time to time in varying degree by changes in environmental regulations, including those for future reclamation and site restoration costs. Both the likelihood of new regulations and their overall effect upon our company vary greatly and are not predictable. Our company's policy is to meet or, if possible, surpass standards set by relevant legislation by application of technically proven and economically feasible measures. Environmental expenditures that relate to ongoing environmental and reclamation programs are charged against earnings as incurred or capitalized and amortized depending on their future economic benefits. All of these types of expenditures incurred since inception have been charged against earnings due to the uncertainty of their future recoverability. Estimated future reclamation and site restoration costs, when the ultimate liability is reasonably determinable, are charged against earnings over the estimated remaining life of the related business operation, net of expected recoveries.
Warrants [Policy Text Block]	Warrants The Company accounts for currently outstanding detachable warrants to purchase common stock as derivative liabilities as they are freestanding derivative financial instruments. The warrants are recorded as derivative liabilities at fair value, estimated using a Black-Scholes option pricing model, and marked to market at each balance sheet date, with changes in the fair value of the derivative liabilities recorded in the consolidated statements of operations and comprehensive loss. Upon exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity.
Convertible Instruments [Policy Text Block]	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption.
Fair Value of Financial Instruments [Policy Text Block]	Fair Value of Financial Instruments ASC 820, “Fair Value Measurements and Disclosures” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 - Quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable; and Level 3 - Unobservable inputs that are supported by little or no market activity, therefore requiring an entity to develop its own assumptions about the assumptions that market participants would use in pricing. The carrying amounts of our company’s financial assets and liabilities, such as cash and cash equivalents, prepaid expenses, deposit, accounts payable and accrued liabilities, and due to a related party approximate their fair values because of the short maturity of these instruments. Our Level 3 financial liabilities consist of the derivative liability of our company’s secured convertible promissory notes and debentures issued to investors, and the derivative warrants issued in connection with these convertible promissory notes and debentures. There is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Our company used a lattice model which incorporates transaction details such as company stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior as of the date of issuance and each balance sheet date.
Revenue Recognition [Policy Text Block]	Revenue Recognition The Company has generated little revenues to date. It is the Company’s policy that revenue from product sales or services will be recognized in accordance with ASC 605 “Revenue Recognition”. Four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product/services was not delivered or is subject to refund until such time that the Company and the customer jointly determine that the product/service has been delivered or no refund will be required. Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the Company’s activities. Sales are presented, net of tax, rebates and discounts, and after eliminating intercompany sales. The Company recognizes revenue when the amount of revenue and related cost can be reliably measured and it is probable that the collectability of the related receivables is reasonably assured. During the three and six months ended December 31, 2017 and 2016, the Company had no revenue under continuing operation.
Income Taxes [Policy Text Block]	Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10, “Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company also follows the provisions of ASC 740-10 related to accounting for uncertain income tax positions. When tax returns are filed, some positions taken may be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. As of December 31, 2017 and 2016, the Company has had no uncertain tax positions. The Company recognizes interest and penalties, if any, related to uncertain tax positions as general and administrative expenses. The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception.
Receivables [Policy Text Block]	Receivables Trade and other receivables are customer obligations due under normal trade terms and are recorded at face value less any provisions for uncollectible amounts considered necessary. The Company includes any balances that are determined to be uncollectible in its overall allowance for doubtful accounts. The Company recorded $Nil (December 31, 2016 - $Nil) in allowance for doubtful accounts.
Recent Accounting Pronouncements [Policy Text Block]	Recent Accounting Pronouncements In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic ), Distinguishing Liabilities from Equity (Topic ), Derivatives and Hedging (Topic ) – I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception On May 10, 2017, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) 2017-09 “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting”, which provides guidance to clarify when to account for a change to the terms or conditions of a share-based payment award as a modification. Under the new guidance, modification accounting is required only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. The guidance is effective prospectively for all companies for annual periods beginning on or after December 15, 2017. Early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance. In March 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-08, “Receivables—Nonrefundable Fees and Other Costs”. The Board is issuing this update to amend the amortization period for certain purchased callable debt securities held at a premium, the Board is shortening the amortization period for the premium to the earliest call date. For public business entities, the amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of adopting this guidance. In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 simplifies the accounting for goodwill impairment by removing Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. ASU 2017-04 is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied on a prospective basis. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company does not anticipate the adoption of ASU 2017-04 will have a material impact on its consolidated financial statements. In January 2017, the FASB issued Accounting Standards Update No. 2017-01, Clarifying the Definition of a Business ("ASU 2017-01"). The standard clarifies the definition of a business by adding guidance to assist entities in evaluating whether transactions should be accounted for as acquisitions of assets or businesses. ASU 2017-01 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Under ASU 2017-01, to be considered a business, the assets in the transaction need to include an input and a substantive process that together significantly contribute to the ability to create outputs. Prior to the adoption of the new guidance, an acquisition or disposition would be considered a business if there were inputs, as well as processes that when applied to those inputs had the ability to create outputs. Early adoption is permitted for certain transactions. The Company does not anticipate the adoption of ASU 2017-01 will have a material impact on its consolidated financial statements. In November 2016, the FASB issued Accounting Standards Update No. 2016-18, Restricted Cash (a consensus of the FASB Emerging Issue Task Force) ("ASU 2016-18"). This new standard addresses the diversity that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. The amendments in ASU 2016-18 require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within the year of adoption, with early adoption permitted. The Company does not expect that the adoption of ASU 2016-18 will have a material impact on its consolidated financial statements. In August, 2016, the FASB issued Accounting Standards Update No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) ("ASU 2016-15"). The amendments in ASU 2016-15 address eight specific cash flow issues and apply to all entities that are required to present a statement of cash flows under ASC Topic 230, Statement of Cash Flows. The amendments in ASU 2016-15 are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption during an interim period. The Company has not yet completed the analysis of how adopting this guidance will affect its consolidated financial statements. In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16 - Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory. ASU 2016-16 will require the tax effects of intercompany transactions, other than sales of inventory, to be recognized currently, eliminating an exception under current GAAP in which the tax effects of intra-entity asset transfers are deferred until the transferred asset is sold to a third party or otherwise recovered through use. The guidance will be effective for the first interim period of our 2019 fiscal year, with early adoption permitted. The Company does not anticipate the adoption of ASU 2016-16 will have a material impact on its consolidated financial statements. In connection with its financial instruments project, the FASB issued ASU 2016-13 - Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments in June 2016 and ASU 2016-01 - Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities in January 2016. ASU 2016-13 introduces a new impairment model for most financial assets and certain other instruments. For trade and other receivables, held-to-maturity debt securities, loans and other instruments, entities will be required to use a forward-looking “expected loss” model that will replace the current “incurred loss” model and generally will result in earlier recognition of allowances for losses. The guidance will be effective for the first interim period of our 2021 fiscal year, with early adoption in fiscal year 2020 permitted. ASU 2016-01 addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Among other provisions, the new guidance requires the fair value measurement of investments in certain equity securities. For investments without readily determinable fair values, entities have the option to either measure these investments at fair value or at cost adjusted for changes in observable prices minus impairment. All changes in measurement will be recognized in net income. The guidance will be effective for the first interim period of our 2019 fiscal year. Early adoption is not permitted, except for certain provisions relating to financial liabilities. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) that clarifies how to apply revenue recognition guidance related to whether an entity is a principal or an agent. ASU 2016-08 clarifies that the analysis must focus on whether the entity has control of the goods or services before they are transferred to the customer and provides additional guidance about how to apply the control principle when services are provided and when goods or services are combined with other goods or services. The effective date for ASU 2016-08 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. The Company has not yet determined the impact of ASU 2016-08 on its consolidated financial statements. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, which provides further guidance on identifying performance obligations and improves the operability and understandability of licensing implementation guidance. The effective date for ASU 2016-10 is the same as the effective date of ASU 2014-09 as amended by ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within those years. The Company has not yet determined the impact of ASU 2016-10 on its consolidated financial statements. FASB ASU 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” was issued in June 2016 and clarifies the objective of the collectability criterion, presentation of taxes collected from customers, non-cash consideration, contract modifications at transition, completed contracts at transition and how guidance in Topic 606 is retrospectively applied. The amendments do not change the core principle of the guidance in Topic 606. The effective dates are the same as those for Topic 606. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation, or ASU No. 2016-09. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. For public entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted in any interim or annual period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. Amendments related to the timing of when excess tax benefits are recognized, minimum statutory withholding requirements, forfeitures, and intrinsic value should be applied using a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of the period in which the guidance is adopted. Amendments related to the presentation of employee taxes paid on the statement of cash flows when an employer withholds shares to meet the minimum statutory withholding requirement should be applied retrospectively. Amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement and the practical expedient for estimating expected term should be applied prospectively. An entity may elect to apply the amendments related to the presentation of excess tax benefits on the statement of cash flows using either a prospective transition method or a retrospective transition method. The Company is currently evaluating the impact of adopting ASU No. 2016-09 on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Topic 842 affects any entity that enters into a lease, with some specified scope exemptions. The guidance in this Update supersedes Topic 840, Leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For public companies, the amendments in this Update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of adopting ASU No. 2016-02 on its consolidated financial statements. In January 2016, the FASB issued an accounting standard update which requires, among other things, that entities measure equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) at fair value, with changes in fair value recognized in earnings. Under the standard, entities will no longer be able to recognize unrealized holding gains and losses on equity securities classified today as available for sale as a component of other comprehensive income. For equity investments without readily determinable fair values the cost method of accounting is also eliminated, however subject to certain exceptions, entities will be able to elect to record equity investments without readily determinable fair values at cost, less impairment and plus or minus adjustments for observable price changes, with all such changes recognized in earnings. This new standard does not change the guidance for classifying and measuring investments in debt securities and loans. The standard is effective for us on July 1, 2018 (the first quarter of our 2019 fiscal year). The Company is currently evaluating the anticipated impact of this standard on its consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI21

SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Dec. 31, 2017
Schedule of Relevant Translation Rates [Table Text Block]	Six months ended December 31, 2017 2016 Closing rate CDN$ to US$ as of December 31, $ 0.795 $ 0.745 Average rate CDN$ to US $ for the period December 31, 0.793 0.758

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	6 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	For the six months ended December 31, 2017 Amount Tax Effect (35%) Loss before income tax $ 1,982,275 693,796 Shares issued for interest expenses - - Non-cash interest expense (374,470 ) (131,065 ) Gain on change in fair value of derivative liability and extinguishment of debt 689,034 241,162 Loss on extinguishment of liability (108,860 ) (38,101 ) Amortization of debt discount (1,484,829 ) (519,690 ) Total 703,150 246,103 Valuation allowance (703,150 ) (246,103 ) Net deferred tax asset (liability) $ - $ -	For the six months ended December 31, 2016 Amount Tax Effect (35%) Loss before income tax $ 2,803,543 $ 981,240 Shares issued for interest expenses (2,402 ) (841 ) Non-cash interest expense (258,994 ) (90,648 ) Loss on change in fair value of derivative liability (1,381,409 ) (483,493 ) Loss on extinguishment of liability - - Amortization of debt discount (546,358 ) (191,225 ) Total 614,380 215,033 Valuation allowance (614,380 ) (215,033 ) Net deferred tax asset (liability) $ - $ -

CONVERTIBLE PROMISSORY NOTES (T

CONVERTIBLE PROMISSORY NOTES (Tables)	6 Months Ended
	Dec. 31, 2017
Schedule of Summary of Convertible Promissory Note [Table Text Block]	Accretion of Transfer June 30, Principal Issuance Total (Loan June 30, 2017 Issued Cost Converted Repaid Extinguished) 2017 February 13, 2013 $ 10,954 $ - $ - $ - $ (10,954 ) $ - $ - July 22, 2014 7,222 - - - - - 7,222 February 6, 2015 7,150 - - - - 117,846 124,996 September 9, 2015 30,000 - - - - - 30,000 August 12, 2016 45,712 - 1,037 - - - 46,749 September 8, 2016 27,201 - 577 - - - 27,778 September 9, 2016 139,810 - 5,316 (145,126 ) - - - September 9, 2016 20,925 - - - - - 20,925 September 15, 2016 - - 4,719 - - - 4,719 September 19, 2016 1,165,000 - - (55,500 ) - (708,000 ) 401,500 September 27, 2016 121,655 - 4,358 - - - 126,013 October 10, 2016 99,740 - 2,628 - - - 102,368 October 27, 2016 45,365 - 3,036 - - - 48,401 October 31, 2016 157,594 - 5,740 - - - 163,334 November 14, 2016 28,569 - 2,542 - - - 31,111 November 22, 2016 27,693 - 2,006 - - - 29,699 November 30, 2016 94,215 - 5,785 - - - 100,000 December 23, 2016 41,221 - 3,878 - - - 45,099 December 29, 2016 86,432 - 4,679 (91,111 ) - - - January 17, 2017 46,179 - 4,177 - - - 50,356 January 25, 2017 112,735 - 19,488 (132,223 ) - - - January 26, 2017 80,707 - 14,591 - - - 95,298 January 27, 2017 106,680 - 6,583 - - - 113,263 February 3, 2017 73,223 - 5,988 - - - 79,211 March 1, 2017 331,754 - 23,123 - - - 354,877 March 13, 2017 78,074 - 7,726 (85,800 ) - - - March 20, 2017 77,870 - 5,263 - - - 83,133 March 28, 2017 128,167 8,698 (62,000 ) - - 74,865 April 4, 2017 127,958 - 8,670 - - - 136,628 May 2, 2017 25,763 - 1,751 - - - 27,514 May 5, 2017 25,755 - 2,845 (28,600 ) - - - May 15, 2017 308,729 - 21,008 - - - 329,737 May 17, 2017 309,655 - 21,453 - - - 331,108 June 8, 2017 76,985 - 5,252 - - - 82,237 June 8, 2017 76,985 - 5,252 - - - 82,237 June 30, 2017 100,063 - 6,884 - - - 106,947 July 3, 2017 - 100,000 4,869 - - - 104,869 July 14, 2017 - 15,000 1,066 - - - 16,066 July 26, 2017 - 15,000 1,054 - - - 16,054 July 26, 2017 - 30,000 1,461 - - - 31,461 August 4, 2017 - 30,000 1,461 - - - 31,461 August 4, 2017 - 30,000 2,089 - - - 32,089 September 5, 2017 - 30,000 1,461 - - - 31,461 September 7, 2017 - 55,000 3,691 - - - 58,691 September 28, 2017 - 50,000 3,191 - - - 53,191 October 4, 2017 - 35,000 942 - - - 35,942 October 24, 2017 - 35,000 1,261 - - - 36,261 November 1, 2017 - 30,000 1,050 - - - 31,050 November 9, 2017 - 10,000 338 - - - 10,338 December 15, 2017 - 3,000 83 - - - 3,083 December 15, 2017 - 8,000 163 - - - 8,163 $ 4,243,740 $ 476,000 $ 239,233 $ (600,359 ) $ (10,954 ) $ (590,154 ) $ 3,757,507 Less: Unamortized debt discount $ (1,402,631 ) - - - - - (656,144 ) Total note payable, net of debt discount $ 2,841,109 - - - - - $ 3,101,363 Current portion $ 2,841,109 - - - - - $ 3,101,363 Long term portion $ - - - - - - $ -
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	December 31, 2017 June 30, 2017 Dividend yield: 0% 0% Volatility 254.34 – 258.62% 247.5 – 284.4% Risk free rate: 1.03 – 1.76% 1.03 – 1.89%
Schedule of Changes in Fair Value of Convertible Promissory Notes [Table Text Block]	Derivative Liability (convertible promissory notes) Balance, June 30, 2016 $ 1,162,058 Initial fair value at note issuances 5,290,359 Fair value of liability at note conversion (1,818,596 ) Extinguishment of derivative liability (298,728 ) Mark-to-market at June 30, 2017 (948,842 ) Balance, June 30, 2017 $ 3,386,251 Initial fair value at note issuances 682,736 Fair value of liability at note conversion (702,612 ) Extinguishment of derivative liability - Mark-to-market at December 31, 2017 (638,378 ) Balance, December 31, 2017 $ 2,727,997 Net gain for the period included in earnings relating to the liabilities held at December 31, 2017 $ 638,378
Schedule of Stockholders' Equity Note, Warrants or Rights, Valuation Assumptions [Table Text Block]	December 31, 2017 June 30, 2017 Dividend yield: 0% 0% Volatility 263.85 - 269.45% 247.5% Risk free rate: 1.31 – 2.20% 1.89%
Schedule of Stockholders' Equity Warrants Activity [Table Text Block]	Warrants Weighted Weighted Outstanding Average Average Exercise Remaining Price life Balance, June 30, 2016 135 $ 20,040 2.79 years Exercised (1 ) 42,480 - Issued - Expired (3 ) 56,000 - Cancelled (58 ) 38,160 - Balance, June 30, 2017 74 $ 42,752 2.55 years Exercised - - Issued 1,371,429 0.58 - Expired - - Cancelled (3 ) 42,816 - Balance, December 31, 2017 1,371,500 $ 0.74 4.61 years
Schedule of Changes in Fair Value of Financial Liabilities [Table Text Block]	Derivative Liability (warrants) Balance, June 30, 2016 $ 268,611 Fair value of warrant cancelled (111,073 ) Fair value of warrant exercised (71,595 ) Mark-to-market at June 30, 2017 – warrant liability 252,931 Balance, June 30, 2017 $ 338,874 Initial fair value of warrant derivatives at note issuances 190,841 Fair value of warrant cancelled - Fair value of warrant exercised - Mark-to-market at December 31, 2017 – warrant liability (50,656 ) Balance, December 31, 2017 $ 479,059 Net gain for the period included in earnings relating to the liabilities held at December $31, 2017 50,656
July 3, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
July 14, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
July 26, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
July 26, 2017 Embedded Derivatives 2 [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
August 4, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
August 4, 2017 Embedded Derivatives 2 [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
September 5, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
September 7, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
September 28, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 225.76% Risk free rate: 1.03%
October 4, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03%
October 24, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03%
November 1, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03%
November 9, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03%
December 15, 2017 Embedded Derivatives [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03%
December 15, 2017 Embedded Derivatives 2 [Member]
Schedule of Valuation Assumptions [Table Text Block]	Dividend yield: 0.00% Volatility 254.34% Risk free rate: 1.03%

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended	6 Months Ended
	Dec. 31, 2017	Dec. 31, 2017
Schedule of Discontinued Operations, Consolidated Statements of Operations and Comprehensive Loss [Table Text Block]	Three months ended December 31, December 31, 2017 2016 Revenue $ - $ - Selling, general and administrative (47 ) (49 ) Loss from discontinued operations $ (47 ) $ (49 )	Six months ended December 31, December 31, 2017 2016 Revenue $ - $ - Selling, general and administrative (95 ) (80 ) Loss from discontinued operations $ (95 ) $ (80 )
Schedule of Discontinued Operations, Consolidated Balance Sheets [Table Text Block]		Consolidated Balance Sheets December 31, June 30, 2017 2017 Current assets: Cash and cash equivalents $ 1,057 $ 1,115 Receivable, net 674 652 Prepaid expenses 1,885 1,824 GST Receivable 16,800 16,260 $ 20,416 $ 19,852 Current liabilities: Accounts payable $ 6,643 $ 6,429

ORGANIZATION (Narrative) (Detai

ORGANIZATION (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Organization 1	51.00%
Organization 2	500,000,000
Organization 3 | $	$ 0.001
Organization 4	2,000,000,000
Organization 5 | $	$ 0.001
Organization 6	2,000,000,000
Organization 7	100,000,000
Organization 8 | $	$ 0.001
Organization 9	20
Organization 10	1
Organization 11	2,000,000,000
Organization 12 | $	$ 0.001
Organization 13	10,000,000,000
Organization 14 | $ / shares	$ 0.001
Organization 15	200
Organization 16	1
Organization 17	200
Organization 18	4,433,023,053
Organization 19	70,000,000
Organization 20	22,165,142
Organization 21	350,000
Organization 22 | $	$ 0.001
Organization 23	10,000,000,000
Organization 24	100,000,000
Organization 25	50,000,000
Organization 26	500,000

SIGNIFICANT ACCOUNTING POLICI26

SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)
Significant Accounting Policies 1	51.00%
Significant Accounting Policies 2	$ 6,405
Significant Accounting Policies 3	$ 33,136
Significant Accounting Policies 4	49.00%
Significant Accounting Policies 5	72,570,036
Significant Accounting Policies 6	$ 0
Significant Accounting Policies 7	$ 0

CAPITAL STOCK (Narrative) (Deta

CAPITAL STOCK (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)yr$ / sharesshares
Capital Stock 1	20
Capital Stock 2	1
Capital Stock 3	200
Capital Stock 4	1
Capital Stock 5	200
Capital Stock 6	4,433,023,053
Capital Stock 7	70,000,000
Capital Stock 8	22,165,142
Capital Stock 9	350,000
Capital Stock 10 | $	$ 0.001
Capital Stock 11	10,000,000,000
Capital Stock 12	100,000,000
Capital Stock 13	50,000,000
Capital Stock 14	500,000
Capital Stock 15	100,000,000
Capital Stock 16	100,000,000
Capital Stock 17 | $ / shares	$ 0.001
Capital Stock 18	600,000,000
Capital Stock 19	500,000,000
Capital Stock 20 | $ / shares	$ 0.001
Capital Stock 21	100,000,000
Capital Stock 22 | $ / shares	$ 0.001
Capital Stock 23	20,000,000
Capital Stock 24 | $ / shares	$ 0.001
Capital Stock 25 | $ / shares	$ 100
Capital Stock 26 | $	$ 0.001
Capital Stock 27	2,000,000
Capital Stock 28 | $ / shares	$ 0.001
Capital Stock 29 | $	$ 0.001
Capital Stock 30	1
Capital Stock 31 | $	$ 1
Capital Stock 32	500,000,000
Capital Stock 33 | $	$ 0.001
Capital Stock 34	2,000,000,000
Capital Stock 35 | $	$ 0.001
Capital Stock 36	2,000,000,000
Capital Stock 37	100,000,000
Capital Stock 38 | $	$ 0.001
Capital Stock 39	50,000,000
Capital Stock 40	100,000,000
Capital Stock 41 | $	$ 0.001
Capital Stock 42 | yr	1
Capital Stock 43	75.00%
Capital Stock 44	2,000,000,000
Capital Stock 45 | $	$ 0.001
Capital Stock 46	10,000,000,000
Capital Stock 47 | $	$ 0.001
Capital Stock 48	70,000,000
Capital Stock 49	2
Capital Stock 50	200
Capital Stock 51	1
Capital Stock 52	10,000,000,000
Capital Stock 53 | $	$ 0.001
Capital Stock 54	50,000,000
Capital Stock 55 | $	$ 0.001
Capital Stock 56	100,000,000
Capital Stock 57 | $	$ 0.001
Capital Stock 58	500,000
Capital Stock 59 | $	$ 0.001
Capital Stock 60	350,000
Capital Stock 61 | $	$ 757,347
Capital Stock 62	10,966,465
Capital Stock 63 | $	$ 0.044
Capital Stock 64 | $ / shares	$ 0.090
Capital Stock 65 | $	$ 626,220
Capital Stock 66	58,333
Capital Stock 67 | $	$ 8,166

PROVISION FOR INCOME TAXES (Nar

PROVISION FOR INCOME TAXES (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)
Provision For Income Taxes 1	$ 15,000,000
Provision For Income Taxes 2	246,103
Provision For Income Taxes 3	$ 215,033

DEPOSITS, ADVANCES AND OTHER 29

DEPOSITS, ADVANCES AND OTHER ASSETS (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2017CADshares
Deposits, Advances And Other Assets 1	$ 879,620
Deposits, Advances And Other Assets 2	$ 783,620
Deposits, Advances And Other Assets 3 | shares	800,000	800,000
Deposits, Advances And Other Assets 4 | CAD		CAD 90,000
Deposits, Advances And Other Assets 5 | CAD		10,000
Deposits, Advances And Other Assets 6 | CAD		CAD 90,000
Deposits, Advances And Other Assets 7	$ 70,472
Deposits, Advances And Other Assets 8	197,393
Deposits, Advances And Other Assets 9	$ 0

SHORT-TERM NOTES PAYABLE (Narra

SHORT-TERM NOTES PAYABLE (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)d
Short-term Notes Payable 1	$ 105,000
Short-term Notes Payable 2	10.00%
Short-term Notes Payable 3 | d	30
Short-term Notes Payable 4	$ 914
Short-term Notes Payable 5	$ 914

CONVERTIBLE PROMISSORY NOTES (N

CONVERTIBLE PROMISSORY NOTES (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)shares
Convertible Promissory Notes 1	$ 110,000
Convertible Promissory Notes 2	$ 10,000
Convertible Promissory Notes 3	10.00%
Convertible Promissory Notes 4	$ 1
Convertible Promissory Notes 5	25.00%
Convertible Promissory Notes 6	$ 132,991
Convertible Promissory Notes 7	9.99%
Convertible Promissory Notes 8	$ 57,619
Convertible Promissory Notes 9	75,372
Convertible Promissory Notes 10	17,160
Convertible Promissory Notes 11	$ 2,160
Convertible Promissory Notes 12	10.00%
Convertible Promissory Notes 13	$ 1
Convertible Promissory Notes 14	25.00%
Convertible Promissory Notes 15	$ 20,747
Convertible Promissory Notes 16	9.99%
Convertible Promissory Notes 17	$ 8,989
Convertible Promissory Notes 18	11,758
Convertible Promissory Notes 19	17,160
Convertible Promissory Notes 20	$ 2,160
Convertible Promissory Notes 21	10.00%
Convertible Promissory Notes 22	$ 1
Convertible Promissory Notes 23	25.00%
Convertible Promissory Notes 24	$ 20,747
Convertible Promissory Notes 25	9.99%
Convertible Promissory Notes 26	$ 8,989
Convertible Promissory Notes 27	11,758
Convertible Promissory Notes 28	33,000
Convertible Promissory Notes 29	$ 3,000
Convertible Promissory Notes 30	10.00%
Convertible Promissory Notes 31	$ 1
Convertible Promissory Notes 32	25.00%
Convertible Promissory Notes 33	$ 39,897
Convertible Promissory Notes 34	9.99%
Convertible Promissory Notes 35	$ 17,286
Convertible Promissory Notes 36	22,612
Convertible Promissory Notes 37	33,000
Convertible Promissory Notes 38	$ 3,000
Convertible Promissory Notes 39	10.00%
Convertible Promissory Notes 40	$ 1
Convertible Promissory Notes 41	25.00%
Convertible Promissory Notes 42	$ 47,543
Convertible Promissory Notes 43	9.99%
Convertible Promissory Notes 44	$ 25,667
Convertible Promissory Notes 45	21,876
Convertible Promissory Notes 46	34,320
Convertible Promissory Notes 47	$ 4,320
Convertible Promissory Notes 48	10.00%
Convertible Promissory Notes 49	$ 1
Convertible Promissory Notes 50	25.00%
Convertible Promissory Notes 51	$ 49,445
Convertible Promissory Notes 52	9.99%
Convertible Promissory Notes 53	$ 26,693
Convertible Promissory Notes 54	22,751
Convertible Promissory Notes 55	33,000
Convertible Promissory Notes 56	$ 3,000
Convertible Promissory Notes 57	10.00%
Convertible Promissory Notes 58	$ 1
Convertible Promissory Notes 59	25.00%
Convertible Promissory Notes 60	$ 34,230
Convertible Promissory Notes 61	9.99%
Convertible Promissory Notes 62	$ 11,000
Convertible Promissory Notes 63	23,230
Convertible Promissory Notes 64	62,920
Convertible Promissory Notes 65	$ 7,920
Convertible Promissory Notes 66	10.00%
Convertible Promissory Notes 67	$ 1
Convertible Promissory Notes 68	25.00%
Convertible Promissory Notes 69	$ 80,426
Convertible Promissory Notes 70	9.99%
Convertible Promissory Notes 71	$ 37,752
Convertible Promissory Notes 72	42,674
Convertible Promissory Notes 73	57,200
Convertible Promissory Notes 74	$ 7,200
Convertible Promissory Notes 75	10.00%
Convertible Promissory Notes 76	$ 1
Convertible Promissory Notes 77	25.00%
Convertible Promissory Notes 78	$ 73,114
Convertible Promissory Notes 79	9.99%
Convertible Promissory Notes 80	$ 34,320
Convertible Promissory Notes 81	38,794
Convertible Promissory Notes 82	40,040
Convertible Promissory Notes 83	$ 5,040
Convertible Promissory Notes 84	10.00%
Convertible Promissory Notes 85	$ 1
Convertible Promissory Notes 86	25.00%
Convertible Promissory Notes 87	$ 44,066
Convertible Promissory Notes 88	9.99%
Convertible Promissory Notes 89	$ 13,347
Convertible Promissory Notes 90	30,719
Convertible Promissory Notes 91	40,040
Convertible Promissory Notes 92	$ 5,040
Convertible Promissory Notes 93	10.00%
Convertible Promissory Notes 94	$ 1
Convertible Promissory Notes 95	25.00%
Convertible Promissory Notes 96	$ 56,401
Convertible Promissory Notes 97	9.99%
Convertible Promissory Notes 98	$ 26,693
Convertible Promissory Notes 99	29,707
Convertible Promissory Notes 100	34,320
Convertible Promissory Notes 101	$ 4,320
Convertible Promissory Notes 102	10.00%
Convertible Promissory Notes 103	$ 1
Convertible Promissory Notes 104	25.00%
Convertible Promissory Notes 105	$ 48,343
Convertible Promissory Notes 106	9.99%
Convertible Promissory Notes 107	$ 22,880
Convertible Promissory Notes 108	25,463
Convertible Promissory Notes 109	11,440
Convertible Promissory Notes 110	$ 1,440
Convertible Promissory Notes 111	10.00%
Convertible Promissory Notes 112	$ 1
Convertible Promissory Notes 113	25.00%
Convertible Promissory Notes 114	$ 16,114
Convertible Promissory Notes 115	9.99%
Convertible Promissory Notes 116	$ 7,627
Convertible Promissory Notes 117	8,488
Convertible Promissory Notes 118	3,432
Convertible Promissory Notes 119	$ 432
Convertible Promissory Notes 120	10.00%
Convertible Promissory Notes 121	$ 1
Convertible Promissory Notes 122	25.00%
Convertible Promissory Notes 123	$ 4,834
Convertible Promissory Notes 124	9.99%
Convertible Promissory Notes 125	$ 2,288
Convertible Promissory Notes 126	2,546
Convertible Promissory Notes 127	9,152
Convertible Promissory Notes 128	$ 1,152
Convertible Promissory Notes 129	10.00%
Convertible Promissory Notes 130	$ 1
Convertible Promissory Notes 131	25.00%
Convertible Promissory Notes 132	$ 13,839
Convertible Promissory Notes 133	9.99%
Convertible Promissory Notes 134	$ 7,118
Convertible Promissory Notes 135	6,721
Convertible Promissory Notes 136	108,860
Convertible Promissory Notes 137	1,539,701
Convertible Promissory Notes 138	1,539,701
Convertible Promissory Notes 139	1,429,501
Convertible Promissory Notes 140	137,883
Convertible Promissory Notes 141	520,000
Convertible Promissory Notes 142	298,728
Convertible Promissory Notes 143	$ 111,072
Convertible Promissory Notes 144 | shares	1,011
Convertible Promissory Notes 145	$ 21,908
Convertible Promissory Notes 146	100,000
Convertible Promissory Notes 147	$ 100,000
Convertible Promissory Notes 148 | shares	506
Convertible Promissory Notes 149	$ 10,954
Convertible Promissory Notes 150	89,046
Convertible Promissory Notes 151	$ 100,000
Convertible Promissory Notes 152 | shares	505
Convertible Promissory Notes 153	$ 10,954
Convertible Promissory Notes 154	89,046
Convertible Promissory Notes 155	1,484,829
Convertible Promissory Notes 156	546,358
Convertible Promissory Notes 157	239,233
Convertible Promissory Notes 158	33,052
Convertible Promissory Notes 159	723,298
Convertible Promissory Notes 160	404,026
Convertible Promissory Notes 161	123,568
Convertible Promissory Notes 162	28,957
Convertible Promissory Notes 163	2,727,997
Convertible Promissory Notes 164	3,386,252
Convertible Promissory Notes 165	638,378
Convertible Promissory Notes 166	(270,809)
Convertible Promissory Notes 167	(242,895)
Convertible Promissory Notes 168	$ 1,239,892
Convertible Promissory Notes 169	10,966,465
Convertible Promissory Notes 170 | shares	11,696,896
Convertible Promissory Notes 171	$ 625,051
Convertible Promissory Notes 172	1,266,819
Convertible Promissory Notes 173	703,782
Convertible Promissory Notes 174	$ 1,818,596
Convertible Promissory Notes 175 | shares	1,371,429
Convertible Promissory Notes 176	$ 479,059
Convertible Promissory Notes 177	338,873
Convertible Promissory Notes 178	50,656
Convertible Promissory Notes 179	112,517
Convertible Promissory Notes 180	49,634
Convertible Promissory Notes 181	68,730
Convertible Promissory Notes 182	0
Convertible Promissory Notes 183	$ 71,595

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)
Related Party Transactions 1	$ 33,000
Related Party Transactions 2	49,000
Related Party Transactions 3	17,000
Related Party Transactions 4	41,000
Related Party Transactions 5	115,000
Related Party Transactions 6	$ 115,000

GOING CONCERN AND LIQUIDITY C33

GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)
Going Concern And Liquidity Considerations 1	$ 6,918,093
Going Concern And Liquidity Considerations 2	6,934,640
Going Concern And Liquidity Considerations 3	59,665,886
Going Concern And Liquidity Considerations 4	$ 57,683,563

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)mo$ / mo
Commitments And Contingencies 1 | mo	24
Commitments And Contingencies 2	$ 120,000
Commitments And Contingencies 3 | $ / mo	1,199
Commitments And Contingencies 4	50.00%
Commitments And Contingencies 5	70.00%
Commitments And Contingencies 6	50.00%
Commitments And Contingencies 7	70.00%
Commitments And Contingencies 8	$ 250,000
Commitments And Contingencies 9	250,000
Commitments And Contingencies 10	750,000
Commitments And Contingencies 11	879,620
Commitments And Contingencies 12	$ 25,000
Commitments And Contingencies 13	120
Commitments And Contingencies 14	$ 100,000
Commitments And Contingencies 15	$ 33,333

DISCONTINUED OPERATIONS (Narrat

DISCONTINUED OPERATIONS (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017CAD
Discontinued Operations 1	51.00%
Discontinued Operations 2	CAD 10,000

SETTLEMENTS (Narrative) (Detail

SETTLEMENTS (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)d$ / shares
Settlements 1	$ 2,400,000
Settlements 2	1,700,000
Settlements 3	400,000
Settlements 4	$ 800,000
Settlements 5	50.00%
Settlements 6 | $ / shares	$ 0.50
Settlements 7	50.00%
Settlements 8 | $ / shares	$ 0.70
Settlements 9	$ 0.10
Settlements 10 | d	3
Settlements 11 | $ / shares	$ 0.50
Settlements 12	300.00%
Settlements 13	3
Settlements 14	$ 0.70
Settlements 15	400.00%
Settlements 16	3
Settlements 17	50.00%
Settlements 18	25.00%
Settlements 19	$ 190,842
Settlements 20	43,723
Settlements 21	67,682
Settlements 22	123,161
Settlements 23	708,000
Settlements 24	$ 49,347
Settlements 25	350,000
Settlements 26	350,000
Settlements 27 | $ / shares	$ 2.02
Settlements 28	506
Settlements 29	$ 25,000
Settlements 30	99,996
Settlements 31	108,860
Settlements 32	4,696
Settlements 33	$ 143,801

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details)	6 Months Ended
	Dec. 31, 2017USD ($)$ / shares$ / moshares
Subsequent Events 1	$ 143,000
Subsequent Events 2	$ 125,000
Subsequent Events 3	10.00%
Subsequent Events 4 | $ / shares	$ 1
Subsequent Events 5	25.00%
Subsequent Events 6 | shares	9,328,567
Subsequent Events 7	$ 0.02325
Subsequent Events 8 | $ / shares	$ 0.0450
Subsequent Events 9	$ 343,418
Subsequent Events 10	10,305
Subsequent Events 11 | $ / mo	5,000

Schedule of Relevant Translatio

Schedule of Relevant Translation Rates (Details)	6 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Closing rate CDN$ to US$	0.795	0.745
Average rate CDN$ to US $	0.793	0.758

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Tax Rate, Percent			35.00%	35.00%
Provision For Income Taxes Schedule Of Deferred Tax Assets And Liabilities 7				$ (1,381,409)
Loss before income tax	$ 1,541,446	$ (417,157)	$ 1,982,275	2,803,543
Provision For Income Taxes Schedule Of Deferred Tax Assets And Liabilities 9				0
Loss before income tax - Tax effect			693,796	981,240
Shares issued for interest expenses			0	(2,402)
Shares issued for interest expenses - Tax effect			0	(841)
Non-cash interest expense			(374,470)	(258,994)
Non-cash interest expense - Tax effect			(131,065)	(90,648)
Gain on change in fair value of derivative liability and extinguishment of debt	(292,529)	1,308,622	689,034	158,292
Gain on change in fair value of derivative liability and extinguishment of debt - Tax effect			241,162	(483,493)
Loss on extinguishment of liability	(108,860)	(48,619)	(108,860)	(1,539,701)
Loss on extinguishment of liability - Tax effect			(38,101)	0
Amortization of debt discount	(723,298)	(404,026)	(1,484,829)	(546,358)
Amortization of debt discount - Tax effect			(519,690)	(191,225)
Total	703,150	614,380	703,150	614,380
Total - Tax effect	246,103	215,033	246,103	215,033
Valuation allowance	(703,150)	(614,380)	(703,150)	(614,380)
Valuation allowance - Tax effect	(246,103)	(215,033)	(246,103)	(215,033)
Net deferred tax asset (liability)	0	0	0	0
Net deferred tax asset (liability) - Tax effect	$ 0	$ 0	$ 0	$ 0

Schedule of Summary of Converti

Schedule of Summary of Convertible Promissory Note (Details) - USD ($)	6 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Convertible promissory note, beginning of period	$ 4,243,740
Principal Issued	476,000
Accretion of Issuance Cost	239,233
Total Converted	(600,359)
Repaid	(10,954)
Transfer (Loan Extinguished)	(590,154)
Convertible promissory note, end of period	3,757,507
Less: Unamortized debt discount	(656,144)	$ (1,402,631)
Total note payable, net of debt discount	3,101,363	2,841,109
Current portion	3,101,363	2,841,109
Long term portion	0	$ 0
February 13, 2013 [Member]
Convertible promissory note, beginning of period	10,954
Principal Issued	0
Accretion of Issuance Cost	0
Total Converted	0
Repaid	(10,954)
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	0
July 22, 2014 [Member]
Convertible promissory note, beginning of period	7,222
Principal Issued	0
Accretion of Issuance Cost	0
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	7,222
February 6, 2015 [Member]
Convertible promissory note, beginning of period	7,150
Principal Issued	0
Accretion of Issuance Cost	0
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	117,846
Convertible promissory note, end of period	124,996
September 9, 2015 [Member]
Convertible promissory note, beginning of period	30,000
Principal Issued	0
Accretion of Issuance Cost	0
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	30,000
August 12, 2016 [Member]
Convertible promissory note, beginning of period	45,712
Principal Issued	0
Accretion of Issuance Cost	1,037
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	46,749
September 8, 2016 [Member]
Convertible promissory note, beginning of period	27,201
Principal Issued	0
Accretion of Issuance Cost	577
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	27,778
September 9, 2016 [Member]
Convertible promissory note, beginning of period	139,810
Principal Issued	0
Accretion of Issuance Cost	5,316
Total Converted	(145,126)
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	0
September 9, 2016 - 2 [Member]
Convertible promissory note, beginning of period	20,925
Principal Issued	0
Accretion of Issuance Cost	0
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	20,925
September 15, 2016 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	0
Accretion of Issuance Cost	4,719
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	4,719
September 19, 2016 [Member]
Convertible promissory note, beginning of period	1,165,000
Principal Issued	0
Accretion of Issuance Cost	0
Total Converted	(55,500)
Repaid	0
Transfer (Loan Extinguished)	(708,000)
Convertible promissory note, end of period	401,500
September 27, 2016 [Member]
Convertible promissory note, beginning of period	121,655
Principal Issued	0
Accretion of Issuance Cost	4,358
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	126,013
October 10, 2016 [Member]
Convertible promissory note, beginning of period	99,740
Principal Issued	0
Accretion of Issuance Cost	2,628
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	102,368
October 27, 2016 [Member]
Convertible promissory note, beginning of period	45,365
Principal Issued	0
Accretion of Issuance Cost	3,036
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	48,401
October 31, 2016 [Member]
Convertible promissory note, beginning of period	157,594
Principal Issued	0
Accretion of Issuance Cost	5,740
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	163,334
November 14, 2016 [Member]
Convertible promissory note, beginning of period	28,569
Principal Issued	0
Accretion of Issuance Cost	2,542
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	31,111
November 22, 2016 [Member]
Convertible promissory note, beginning of period	27,693
Principal Issued	0
Accretion of Issuance Cost	2,006
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	29,699
November 30, 2016 [Member]
Convertible promissory note, beginning of period	94,215
Principal Issued	0
Accretion of Issuance Cost	5,785
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	100,000
December 23, 2016 [Member]
Convertible promissory note, beginning of period	41,221
Principal Issued	0
Accretion of Issuance Cost	3,878
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	45,099
December 29, 2016 [Member]
Convertible promissory note, beginning of period	86,432
Principal Issued	0
Accretion of Issuance Cost	4,679
Total Converted	(91,111)
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	0
January 17, 2017 [Member]
Convertible promissory note, beginning of period	46,179
Principal Issued	0
Accretion of Issuance Cost	4,177
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	50,356
January 25, 2017 [Member]
Convertible promissory note, beginning of period	112,735
Principal Issued	0
Accretion of Issuance Cost	19,488
Total Converted	(132,223)
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	0
January 26, 2017 [Member]
Convertible promissory note, beginning of period	80,707
Principal Issued	0
Accretion of Issuance Cost	14,591
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	95,298
January 27, 2017 [Member]
Convertible promissory note, beginning of period	106,680
Principal Issued	0
Accretion of Issuance Cost	6,583
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	113,263
February 3, 2017 [Member]
Convertible promissory note, beginning of period	73,223
Principal Issued	0
Accretion of Issuance Cost	5,988
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	79,211
March 1, 2017 [Member]
Convertible promissory note, beginning of period	331,754
Principal Issued	0
Accretion of Issuance Cost	23,123
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	354,877
March 13, 2017 [Member]
Convertible promissory note, beginning of period	78,074
Principal Issued	0
Accretion of Issuance Cost	7,726
Total Converted	(85,800)
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	0
March 20, 2017 [Member]
Convertible promissory note, beginning of period	77,870
Principal Issued	0
Accretion of Issuance Cost	5,263
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	83,133
March 28, 2017 [Member]
Convertible promissory note, beginning of period	128,167
Accretion of Issuance Cost	8,698
Total Converted	(62,000)
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	74,865
April 4, 2017 [Member]
Convertible promissory note, beginning of period	127,958
Principal Issued	0
Accretion of Issuance Cost	8,670
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	136,628
May 2, 2017 [Member]
Convertible promissory note, beginning of period	25,763
Principal Issued	0
Accretion of Issuance Cost	1,751
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	27,514
May 5, 2017 [Member]
Convertible promissory note, beginning of period	25,755
Principal Issued	0
Accretion of Issuance Cost	2,845
Total Converted	(28,600)
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	0
May 15, 2017 [Member]
Convertible promissory note, beginning of period	308,729
Principal Issued	0
Accretion of Issuance Cost	21,008
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	329,737
May 17, 2017 [Member]
Convertible promissory note, beginning of period	309,655
Principal Issued	0
Accretion of Issuance Cost	21,453
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	331,108
June 8, 2017 [Member]
Convertible promissory note, beginning of period	76,985
Principal Issued	0
Accretion of Issuance Cost	5,252
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	82,237
June 8, 2017 - 2 [Member]
Convertible promissory note, beginning of period	76,985
Principal Issued	0
Accretion of Issuance Cost	5,252
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	82,237
June 30, 2017 [Member]
Convertible promissory note, beginning of period	100,063
Principal Issued	0
Accretion of Issuance Cost	6,884
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	106,947
July 3, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	100,000
Accretion of Issuance Cost	4,869
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	104,869
July 14, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	15,000
Accretion of Issuance Cost	1,066
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	16,066
July 26, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	15,000
Accretion of Issuance Cost	1,054
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	16,054
July 26, 2017 - 2 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	30,000
Accretion of Issuance Cost	1,461
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	31,461
August 4, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	30,000
Accretion of Issuance Cost	1,461
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	31,461
August 4, 2017 - 2 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	30,000
Accretion of Issuance Cost	2,089
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	32,089
September 5, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	30,000
Accretion of Issuance Cost	1,461
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	31,461
September 7, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	55,000
Accretion of Issuance Cost	3,691
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	58,691
September 28, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	50,000
Accretion of Issuance Cost	3,191
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	53,191
October 4, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	35,000
Accretion of Issuance Cost	942
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	35,942
October 24, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	35,000
Accretion of Issuance Cost	1,261
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	36,261
November 1, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	30,000
Accretion of Issuance Cost	1,050
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	31,050
November 9, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	10,000
Accretion of Issuance Cost	338
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	10,338
December 15, 2017 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	3,000
Accretion of Issuance Cost	83
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	3,083
December 15, 2017 - 2 [Member]
Convertible promissory note, beginning of period	0
Principal Issued	8,000
Accretion of Issuance Cost	163
Total Converted	0
Repaid	0
Transfer (Loan Extinguished)	0
Convertible promissory note, end of period	$ 8,163

Schedule of Valuation Assumptio

Schedule of Valuation Assumptions (Details)	6 Months Ended
	Dec. 31, 2017
July 3, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
July 14, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
July 26, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
July 26, 2017 Embedded Derivatives 2 [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
August 4, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
August 4, 2017 Embedded Derivatives 2 [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
September 5, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
September 7, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
September 28, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	225.76%
Risk free rate:	1.03%
October 4, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	254.34%
Risk free rate:	1.03%
October 24, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	254.34%
Risk free rate:	1.03%
November 1, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	254.34%
Risk free rate:	1.03%
November 9, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	254.34%
Risk free rate:	1.03%
December 15, 2017 Embedded Derivatives [Member]
Dividend yield:	0.00%
Volatility	254.34%
Risk free rate:	1.03%
December 15, 2017 Embedded Derivatives 2 [Member]
Dividend yield:	0.00%
Volatility	254.34%
Risk free rate:	1.03%

Schedule of Share-based Payment

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	6 Months Ended	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Dividend yield:	0.00%	0.00%
Minimum [Member]
Volatility	254.34%	247.50%
Risk free rate:	1.03%	1.03%
Maximum [Member]
Volatility	258.62%	284.40%
Risk free rate:	1.76%	1.89%

Schedule of Changes in Fair Val

Schedule of Changes in Fair Value of Convertible Promissory Notes (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Derivative liability convertible promissory notes, beginning balance	$ 3,386,251	$ 1,162,058
Initial fair value at note issuances	682,736	5,290,359
Fair value of liability at note conversion	(702,612)	(1,818,596)
Extinguishment of derivative liability	0	(298,728)
Mark-to-market	(638,378)	(948,842)
Derivative liability convertible promissory notes, ending balance	2,727,997	$ 3,386,251
Net gain for the period included in earnings relating to the liabilities held	$ 638,378

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights, Valuation Assumptions (Details)	6 Months Ended	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Dividend yield:	0.00%	0.00%
Volatility		247.50%
Risk free rate:		1.89%
Minimum [Member]
Volatility	263.85%
Risk free rate:	1.31%
Maximum [Member]
Volatility	269.45%
Risk free rate:	2.20%

Schedule of Stockholders' Equ45

Schedule of Stockholders' Equity Warrants Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017	Jun. 30, 2016
Class of Warrant or Right, Outstanding, Beginning of Period	74	135
Class of Warrant or Right, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 42,752	$ 20,040
Class of Warrant or Right, Exercises in Period	0	(1)
Class of Warrant or Right, Exercises in Period, Weighted Average Exercise Price		$ 42,480
Class of Warrant or Right, Grants in Period, Net of Forfeitures	1,371,429
Class of Warrant or Right, Grants in Period, Weighted Average Exercise Price	$ 0.58
Class of Warrant or Right, Expirations in Period	0	(3)
Class of Warrant or Right, Expirations in Period, Weighted Average Exercise Price	$ 0	$ 56,000
Class of Warrant or Right, Forfeitures in Period	(3)	(58)
Class of Warrant or Right, Forfeitures in Period, Weighted Average Exercise Price	$ 42,816	$ 38,160
Class of Warrant or Right, Outstanding, End of Period	1,371,500	74	135
Class of Warrant or Right, Outstanding, Weighted Average Exercise Price, End of Period	$ 0.74	$ 42,752	$ 20,040
Class of Warrant or Right, Weighted Average Remaining Contractual Term	4 years 7 months 10 days	2 years 6 months 18 days	2 years 9 months 14 days

Schedule of Changes in Fair V46

Schedule of Changes in Fair Value of Financial Liabilities (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2017
Derivative Liability (warrants), beginning of period	$ 338,873	$ 268,611
Convertible Promissory Notes Schedule Of Changes In Fair Value Of Financial Liabilities 5	338,874
Initial fair value of warrant derivatives at note issuances	190,841
Convertible Promissory Notes Schedule Of Changes In Fair Value Of Financial Liabilities 11	31
Fair value of warrant cancelled	0	(111,073)
Fair value of warrant exercised	0	(71,595)
Mark-to-market warrant liability	(50,656)	252,931
Derivative Liability (warrants), end of period	479,059	$ 338,873
Net gain for the year included in earnings relating to the liabilities held	$ 50,656

Schedule of Discontinued Operat

Schedule of Discontinued Operations, Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 0	$ 0	$ 0	$ 0
Selling, general and administrative	(47)	(49)	(95)	(80)
Loss from discontinued operations	$ (47)	$ (49)	$ (95)	$ (80)

Schedule of Discontinued Oper48

Schedule of Discontinued Operations, Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2017	Jun. 30, 2017
Cash and cash equivalents	$ 1,057	$ 1,115
Receivable, net	674	652
Prepaid expenses	1,885	1,824
GST Receivable	16,800	16,260
Total Current assets	20,416	19,852
Accounts payable	$ 6,643	$ 6,429