Chuma (MDMJ) 10-Q 13 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - May. 31, 2015 - shares	Total
Document And Entity Information
Entity Registrant Name	CHUMA HOLDINGS, INC.
Entity Central Index Key	1,388,982
Document Type	10-Q
Document Period End Date	May 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--11-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	65,710,864
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	May. 31, 2015	Nov. 30, 2014
Current Assets
Cash	$ 2,538	$ 4,853
Accounts receivable, net of allowance for doubtful accounts of $35,000 (2014 - $22,250) (Note 3)	98,034	31,539
Amounts receivable (Note 7)	19,895	27,921
Loans receivable (Note 5)	76,393	77,343
Total Current Assets	196,860	$ 141,656
Deferred financing costs	$ 10,000
Property and equipment (Note 4)		$ 29
Loans receivable (Note 5)	$ 726,619	731,847
Total Assets	933,479	873,532
Current Liabilities
Accounts payable	335,546	248,838
Accrued liabilities	42,619	29,093
Due to related parties (Note 7)	154,136	82,480
Loans payable (Note 6)	339,795	321,870
Total Current Liabilities	$ 872,096	682,281
Loans payable (Note 6)		10,000
Total Liabilities	$ 872,096	$ 692,281
Stockholders' Equity
Preferred stock, 20,000,000 shares authorized, $0.0001 par value; nil shares issued and outstanding
Common stock, 1,000,000,000 shares authorized, $0.0001 par value; 65,710,864 and 54,920,864 shares issued and outstanding, respectively	$ 6,571	$ 5,492
Additional paid-in capital	15,348,392	11,195,671
Common stock subscribed (Note 8)	115,000	70,000
Accumulated Deficit	(15,408,580)	(11,089,912)
Total Stockholders' Equity	61,383	181,251
Total Liabilities and Stockholders' Equity	$ 933,479	$ 873,532

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	May. 31, 2015	Nov. 30, 2014
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 35,000	$ 22,250
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares issued	65,710,864	54,920,864
Common stock, shares outstanding	65,710,864	54,920,864

Consolidated Statements Of Oper

Consolidated Statements Of Operations And Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	May. 31, 2015	May. 31, 2014	May. 31, 2015	May. 31, 2014
Revenue
Interest revenue	$ 27,372		$ 50,923
Management fee and service revenue	69,955		110,280
Total Revenue	97,327		161,203
Operating Expenses
Bad debts	$ 17,500		35,000
Depreciation		$ 43	29	$ 86
General and administrative (Note 7 and Note 9)	$ 320,044	$ 132,770	434,554	$ 161,194
Impairment of intangible assets (Note 11)			3,996,453
Total Operating Expenses	$ 337,544	$ 132,813	4,466,036	$ 161,280
Loss before Other Expense	(240,217)	(132,813)	(4,304,833)	(161,280)
Other Expense
Interest expense	7,298	7,681	13,835	15,052
Loss from Continuing Operations	$ (247,515)	(140,494)	$ (4,318,668)	(176,332)
Discontinued Operations
Loss from discontinued operations		(8)		(23)
Loss on disposal of discontinued operations		(2,188)		(2,188)
Loss from Discontinued Operations		(2,196)		(2,211)
Net Loss and Comprehensive Loss	$ (247,515)	$ (142,690)	$ (4,318,668)	$ (178,543)
Net Loss Per Share - Basic and Diluted			$ (0.07)
Weighted Average Shares Outstanding	65,711,000	52,656,000	60,849,000	52,656,000

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	May. 31, 2015	May. 31, 2014
Operating Activities
Net loss from continuing operations	$ (4,318,668)	$ (176,332)
Adjustments to reconcile net loss to net cash used in operating activities:
Accrued management fee income included in loans receivable	(35,000)
Bad debts	35,000
Depreciation	29	$ 86
Gain on foreign currency translation	2,075	$ 579
Impairment of intangible assets	3,996,453
Stock-based compensation	161,501	$ 69,192
Changes in operating assets and liabilities:
Accounts receivable	67,848
Amounts receivable	$ (8,026)	$ 906
Prepaid expenses		7,148
Accounts payable	$ 79,838	(6,368)
Accrued liabilities	13,526	14,845
Due to related parties	71,656	(21,579)
Net Cash Used in Operating Activities	(57,562)	(128,789)
Investing Activities
Advances of loans receivable	15,225	$ 461,755
Repayments of loans receivable	25,156
Cash received on acquisition	(316)
Net Cash Provided by Investing Activities	10,247	$ (461,755)
Financing Activities
Proceeds from common stock subscribed	45,000	$ 805,000
Deferred financing costs	10,000
Proceeds from loans payable	$ 10,000	$ 40,000
Repayment of related party loans		23,000
Net Cash Provided by Financing Activities	$ 45,000	822,000
Discontinued Operations
Operating activities		(23)
Net Cash Used in Discontinued Operations		(23)
Increase (Decrease) in Cash	$ (2,315)	231,433
Cash, Beginning of Period	4,853	9,119
Cash, End of Period	2,538	$ 240,552
Non-cash Investing and Financing Activities:
Shares issued for acquisitions	$ 3,992,300
Supplemental Disclosures:
Interest paid
Income taxes paid

Nature Of Operations And Contin

Nature Of Operations And Continuance Of Business	6 Months Ended
	May. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Chuma Holdings Inc. (the “Company”) was incorporated in the State of Nevada on February 14, 2006 under the name XTOL Energy Inc. On October 11, 2007, the Company changed its name to LAUD Resources Inc. On June 23, 2008, the Company changed its name to MASS Petroleum Inc. On March 6, 2014, the Company changed its name to Dyna Nutra, Inc. On April 7, 2014, the Company changed its name to Cannamed Corporation. On August 29, 2014, the Company changed its name to Chuma Holdings Inc. The Company’s principal business was formerly the acquisition and exploration of oil and gas properties located in the United States until the sale of its oil and gas property on May 30, 2014. The Company’s current operations are to offer turnkey support services and financing loans to companies involved in the legal cannabis industry. Support services provided by the Company include compliance consulting, security services, management, bookkeeping, and financial services. These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of May 31, 2015, the Company has a working capital deficit of $675,236 and has accumulated losses totaling $15,408,580 since inception. This includes accumulated deficit of $10,748,572 related to our previous operations in oil and gas. During the period ended June 30, 2015, the Company incurred a net loss of $4,318,668 including an impairment charge of $3,996,453 from the acquisitions of California Acquisition Group, Inc. (“CAGI”) and Paul Shively and Associates Inc. (“PSA”). Refer to Note 11. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable and sustainable operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	6 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Principles of Consolidation The consolidated financial statements for the year ended November 30, 2014, includes the accounts of the Company, 1849 Holdings Inc, the Company’s wholly-owned subsidiary, Cal-Westridge, LLC (“Cal-West”), a wholly-owned subsidiary of 1849 Holdings, Inc., effective April 29, 2014, Paul Shively and Associates Inc. (“PSA”), the Company’s wholly-owned subsidiary, and California Acquisitions Group, Inc. (“CAGI”), the Company’s wholly-owned subsidiary, both effective February 20, 2015. All intercompany transactions and balances have been eliminated on consolidation. (b) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The Company’s fiscal year-end is November 30. (c) Interim Financial Statements These interim consolidated financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the period shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. (d) Use of Estimates The preparation of these consolidated financial statements in conformity with US 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, but are not limited to, the collectability of accounts receivable, amounts receivable, and loans receivable, fair value of stock-based compensation, and valuation allowances for deferred income tax assets. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (e) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. (f) Property and Equipment Property and equipment consists of computer hardware, and is recorded at cost and depreciated on a straight-line basis over its estimated life of three years. (g) Long-lived Assets In accordance with ASC 360, Property, Plant, and Equipment (h) Revenue Recognition and Accounts Receivable The Company’s revenue consists of management fees and services and interest income on loans receivable. Management fees and service revenue are recognized when fees and services are at a fixed or determinable price, persuasive evidence of an arrangement exists, the services have been provided, and collectability is reasonably assured. Interest income on loan receivable are recognized on an accrual basis when the interest rates on the loans have been fixed or determined, a signed agreement exists between the Company and borrower, financing has been provided to the borrower, and collectability of the interest revenue is reasonably assured. The Company assesses its accounts receivable periodically throughout the year and records an allowance for doubtful account if factors or events occur that indicate a potential default of the amounts owing. (i) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Equity Based Payments to Non-Employees, ASC 718 requires company to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option pricing model as its method of determining fair value. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviours. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. (j) Loss Per Share The Company computes loss per share in accordance with ASC 260, Earnings per Share (k) Comprehensive Loss ASC 220, Comprehensive Income (l) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. Transactions may occur in a foreign currency and management has adopted ASC 830, Foreign Currency Translation Matters (m) Financial Instruments and Fair Value Measures ASC 820, Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, amounts receivable, loans receivable, accounts payable, accrued liabilities, amounts due to related parties, and loans payable. Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments The Company has transactions in both Canada and the United States, which results in exposure to market risks from changes in foreign currency rates. The Company’s function currency is the United States dollar. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. (n) Recent Accounting Pronouncements In 2014, the Financial Accounting Standards Board issued new accounting guidance related to revenue recognition. This new standard will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. The new revenue recognition guidance provides a unified model to determine when and how revenue is recognized. The core principal is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. This guidance will be effective beginning January 1, 2017 and can be applied either retrospectively for each period presented or as a cumulative-effect adjustment as of the date of adoption. The Company is evaluating the impact and approach to adopting this accounting guidance on the consolidated financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Accounts Receivable

Accounts Receivable	6 Months Ended
	May. 31, 2015
Accounts Receivable
Accounts Receivable	3. Accounts Receivable May 31, November 30, 2014 $ $ Interest revenue on loans receivable 76,709 29,539 Management fees and services 21,325 2,000 98,034 31,539

Property And Equipment

Property And Equipment	6 Months Ended
	May. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	4. Property and Equipment Cost Accumulated May 31, 2015 November 30, 2014 Computer hardware 4,454 4,454 — 29

Loans Receivable

Loans Receivable	6 Months Ended
	May. 31, 2015
Receivables [Abstract]
Loans Receivable	5. Loans Receivable (a) On June 27, 2012, the Company entered into a bridge loan agreement with D-Helix Inc. (“D-Helix”), whereby the Company agreed to lend $75,000 to D-Helix. Under the terms of the agreement, the principal amount will be due and payable on the earlier of September 30, 2012 or within ten business days of the closing of a potential share exchange agreement between the Company and D-Helix. The loan is unsecured, bears interest at 10% per annum, and is payable in quarterly installments from September 30, 2012. As of November 30, 2013, the Company recorded a full allowance on the principal amount and accrued interest due to uncertainty of future collection of the loan receivable. (b) On June 25, 2014, Cal-West received a secured promissory note from 20 Bear, LLC (“20 Bear”), effective as of May 29, 2014, in the principal amount of $43,418 (November 30, 2014 - $41,865) to acquire agricultural real estate in California which is secured against the promissory note. During the six months ended May 31, 2015, the Company advance additional principal of $1,553. The note bears interest at 10% per annum and is due on January 15, 2025, with monthly payments of $589 commencing on January 15, 2015. On January 12, 2015, the Company received a refund of principal amount of $200. As at May 31, 2015, Cal-West has not received any repayments from 20 Bear. As at May 31, 2015, the Company has recognized accrued interest receivable of $4,459 (November 30, 2014 - $2,157). (c) On June 25, 2014, Cal-West received a secured promissory note from Cal-Southridge, LLC (“Southridge”), effective as of June 2, 2014, in the principal amount of $69,323 (November 30, 2014 - $66,380) to acquire agricultural real estate in California which is secured against the promissory note. During the six months ended May 31, 2015, the Company advance additional principal of $2,943. The note bears interest at 10% per annum and is due on January 15, 2025, with monthly payments of $933 commencing on January 15, 2015. As at May 31, 2015, Cal-West has not received any repayments from Southridge. As at May 31, 2015, the Company has recognized accrued interest receivable of $7,017 (November 30, 2014 - $3,343). (d) On June 25, 2014, Cal-West received a secured installment note from Orange County Growers Association (“OCGA”) in the principal amount of $160,000. The installment note is secured by OCGA’s interest in machinery, equipment, fixtures, appliances and other assets, bears interest at 10% per annum commencing November 30, 2014, and is due on November 30, 2017, with monthly payments of $5,388 commencing on November 30, 2014. OCGA owns and operates a California medical marijuana dispensary properly organized under the California Attorney General’s guidelines. As at May 31, 2015, the Company has advanced $140,375 (2014 - $139,875) under this secured installment note and has not received any repayments from OCGA. As at May 31, 2015, the Company has recognized accrued interest receivable of $7,161 (2014 - $nil). (e) On June 25, 2014, Cal-West received a secured promissory note from Rattlesnake Pine, LLC (“Rattlesnake”), effective as of May 22, 2014, in the principal amount of $120,921 (November 30, 2014 - $122,038) to acquire agricultural real estate in California which is secured against the promissory note. The note bears interest at 10% per annum and is due on January 15, 2025, with monthly payments of $1,721 commencing on January 15, 2015. On January 12, 2015, the Company received a refund of principal amount of $1,117. As at May 31, 2015, Cal-West has not received any repayments from Rattlesnake. As at May 31, 2015, the Company has recognized accrued interest receivable of $13,062 (November 30, 2014 - $6,534). (f) On June 25, 2014, Cal-West received a secured promissory note from 50 Bear, LLC (“50 Bear”), effective as of May 29, 2014, in the principal amount of $99,661 (November 30, 2014 - $99,789) to acquire agricultural real estate in California which is secured against the promissory note. The note bears interest at 10% per annum and is due on January 15, 2025, with monthly payments of $1,404 commencing on January 15, 2015. On January 12, 2015, the Company received a refund of principal amount of $128. As at May 31, 2015, Cal-West has received $2,100 from 50 Bear as repayments on accrued interest. As at May 31, 2015, the Company has recognized accrued interest receivable of $8,813 (November 30, 2014 - $5,141). (g) On June 25, 2014, Cal-West received a secured promissory note from 3180 Dips, LLC (“3180”), effective as of June 9, 2014, in the principal amount of $79,626 (November 30, 2014 - $74,308) to acquire agricultural real estate in California which is secured against the promissory note. During the six months ended May 31, 2015, the Company advance additional principal amount of $5,318. The note bears interest at 10% per annum and is due on January 15, 2025, with monthly payments of $1,042 commencing on January 15, 2015. On January 13, 2015, the Company received a refund of principal amount of $212. As at May 31, 2015, Cal-West has not received any repayments from 3180. As at May 31, 2015, the Company has recognized accrued interest receivable of $7,746 (November 30, 2014 - $3,592). (h) On July 18, 2014, Cal-West received a secured promissory note from Horizons Partners, LLC (“Horizons”) in the principal amount of $146,375 (November 30, 2014 - $146,375). The note is unsecured, bears interest at 6% per annum, and is due on July 18, 2016. During the year ended November 30, 2014, the Company received payment of $1,700 against the note. As at May 31, 2015, the Company has recognized accrued interest receivable of $7,743 (November 30, 2014 - $3,303). (i) On May 30, 2014, the Company entered into leasing and property management agreements with each of 20 Bear, Southridge, Rattlesnake, 50 Bear, and 3180 (collectively, the “Owners”). Under the terms of these agreements, the Company agreed to manage various properties on behalf of the Owners in consideration for monthly management fees of $1,167 per month for an initial term of five years, and advances for leasehold improvements. Management fees may be payable pursuant to revolving promissory notes entered into with each Owner. During the six months ended May 31, 2015, the Company has charged management fees of $35,000 (November 30, 2014 - $35,000), advanced $4,500 (November 30, 2014 - $14,060) for leasehold improvements secured under these notes, and received repayments of $10,500 (November 30, 2014 - $nil), of which $8,847 was applied to the principal amount and $1,653 was applied to interest receivable. During the six months ended May 31, 2015, the Company recorded a $35,000 (November 30, 2014 - $24,500) provision for loans receivable due to the future uncertainty of collection. As at May 31, 2015, the Company is owed $20,213 (2014 - $24,560) with respect to the agreements. The amounts owing are due in June 2016. (j) On July 8, 2014, the Company entered into lease agreements with each of 2131 Inc., 3231 Inc., 5301 Inc., 7141 Inc., and 5621 Inc. (collectively, the “Tenants”) on behalf of each the Owners. Under the terms of these agreements, the Company agreed to lease out the Owners’ various properties on behalf of the Owners to the Tenants for an initial term of five years. Beginning as of the effective date of the agreements and continuing for a period not exceeding 24 months, rent may be payable pursuant to revolving promissory notes entered into with each Tenant bearing interest at 10% per annum. During the six months ended May 31, 2015, the Company received payments of $10,900 against the notes. As at May 31, 2015, the Company has advanced an aggregate of $83,100 (November 30, 2014 - $94,000) for leasehold improvements secured under these revolving promissory notes.

Loans Payable

Loans Payable	6 Months Ended
	May. 31, 2015
Debt Disclosure [Abstract]
Loans Payable	6. Loans Payable (a) On July 6, 2009, the Company entered into a loan agreement for $7,500 which is payable on the earlier of July 15, 2010 or within seven days of the Company completing a financing in excess of $800,000. The amount owing is unsecured and bears interest at 5% per annum. On June 15, 2010, the Company did not repay the note and the note became due on demand. (b) On July 14, 2009, the Company entered into a loan agreement for $15,000 which is payable on the earlier of July 15, 2010 or within seven days of the Company completing a financing in excess of $800,000. The amount owing is unsecured and bears interest at 5% per annum. On July 15, 2010, the loan was extended to June 15, 2011. On June 15, 2011, the Company did not repay the note and the note became due on demand. (c) On July 17, 2009, the Company entered into a loan agreement for $5,000 which is payable on the earlier of July 15, 2010 or within seven days of the Company completing a financing in excess of $800,000. The amount owing is unsecured and bears interest at 5% per annum. On July 15, 2010, the loan was extended to June 15, 2011. On June 15, 2011, the Company did not repay the note and the note became due on demand. (d) On January 12, 2010, the Company entered into a loan agreement for $6,500 which is payable on the earlier of January 12, 2011 or within 7 days of the Company completing a financing in excess of $800,000. The amount owing is unsecured and bears interest at 2% per annum. On January 12, 2011, the Company extended the maturity date of the loan to June 15, 2011. On June 15, 2011, the Company did not repay the note and the note became due on demand. (e) On January 21, 2010, the Company entered into a loan agreement for $1,500 which is payable on the earlier of January 21, 2012 or within 7 days of the Company completing a financing in excess of $800,000. The amount owing is unsecured and bears interest at 5% per annum. On January 21, 2012, the Company did not repay the note and the note became due on demand. (f) On March 15, 2011, the Company received a loan of $29,300, which is payable on the earlier of March 15, 2012 or within 7 days of the Company completing a financing in excess of $1,500,000. The amount owing is unsecured and bears interest at 5% per annum. On March 15, 2012, the Company did not repay the note and the note became due on demand. (g) On June 29, 2012, the Company entered into a loan agreement for proceeds of $75,000. The amount owing is unsecured, non-interest bearing, and due on demand. (h) On December 24, 2012, the Company entered into a loan agreement for $80,000 which is payable on the earlier of December 24, 2014 or within seven days of the Company completing a financing in excess of $2,000,000. The amount owing is unsecured and bears interest at 5% per annum. (i) On December 20, 2013, the Company entered into a loan agreement for $30,000 which is payable on the earlier of December 31, 2014 or within ten days of the Company completing a financing in excess of $2,000,000. The amount owing is unsecured and bears interest at 5% per annum. (j) On February 6, 2014, the Company entered into a loan agreement for $10,000 which is payable on the earlier of February 6, 2016 or within ten days of the Company completing a financing in excess of $2,000,000. The amount owing is unsecured and bears interest at 5% per annum. (k) On November 3, 2014, the Company entered into a loan agreement for $25,000. The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter. (l) On November 3, 2014, the Company entered into a loan agreement for $25,000. The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter. (m) On November 7, 2014, the Company entered into a loan agreement for $19,995 (Cdn$25,000) (2014 - $22,070 (Cdn$25,000)). The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter. (n) On April 16, 2015, the Company entered into a loan agreement for $10,000. The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter.

Related Party Transactions

Related Party Transactions	6 Months Ended
	May. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions (a) As at May 31, 2015, the Company owed $65,058 (2014 – $44,558) to the President and Chief Executive Officer (“CEO”) of the Company. The amount owing is unsecured, non-interest bearing, and due on demand. During the six months ended May 31, 2015, the Company incurred $24,000 (2014 - $12,000) of management fees to the President and CEO of the Company. (b) As at May 31, 2015, the Company owed $12,000 (2014 - $12,000) to a company controlled by the President and CEO of the Company. The amount owing is unsecured, non-interest bearing, and due on demand. (c) As at May 31, 2015, the Company owed $52,191 (2014 - $7,118) to the Chief Financial Officer (“CFO”) of the Company. The amount owing is unsecured, non-interest bearing, and due on demand. During the six months ended May 31, 2015, the Company incurred $89,000 of management fees relating to the Company and its wholly owned subsidiary, PSA. (d) During the six months ended May 31, 2015, the Company incurred $nil (2014 - $4,597) of management fees to the former CFO of the Company and a company controlled by the former CFO of the Company. As at May 31, 2015, the company controlled by the former CFO of the Company owed $844 (Cdn$1,050) (November 30, 2014 - $927 (Cdn$1,050)) to the Company. (e) As at May 31, 2015, the Company owed $5,000 (2014 - $5,000) to the former President and CEO of the Company for a loan payable. The amount owing is unsecured, bears interest at 5% per annum, and is due on demand. (f) As at May 31, 2015, the former CEO of the Company owed $14,098 (2014 - $21,722) to the Company for advances of expenditures incurred on behalf of the Company. The amount owing is unsecured, non-interest bearing, and due on demand. During the six months ended May 31, 2015, the Company incurred $22,500 (2014 - $nil) of management fees to the former CEO of the Company. (g) As at May 31, 2015, the Company owed $20,731 (2014 - $14,731) to the former Vice President of Finance of the Company for management fees. The amount owing is unsecured, non-interest bearing, and due on demand. During the six months ended May 31, 2015, the Company incurred $2,000 (2014 - $nil) of management fees to the former Vice President of Finance of the Company. On December 15, 2014, the former Vice President of Finance of the Company terminated her employment agreement with the Company. On March 2, 2015, the Company entered into a settlement agreement for unpaid wages and expenses for $16,731, of which $4,731 was due on March 15, 2015, and $2,000 due monthly thereafter. As the Company failed to make the payments as scheduled, a one-time penalty of $4,000 was incurred and is payable to the former Vice President of Finance of the Company.

Share Capital

Share Capital	6 Months Ended
	May. 31, 2015
Equity [Abstract]
Share Capital	8. Share Capital (a) On February 20, 2015, the Company issued 1,790,000 shares of common stock at a fair value of $662,300 pursuant to the share exchange agreement entered on November 20, 2014. Refer to Note 11(a). (b) On February 20, 2015, the Company issued 9,000,000 shares of common stock at a fair value of $3,330,000 pursuant to the share exchange agreement entered on January 23, 2015. Refer to Note 11(b). (c) As at May 31, 2015, the Company received share subscriptions of $115,000 (2014 - $70,000) for the future issuance of 230,000 (2014 – 140,000) shares of common stock.

Stock Options

Stock Options	6 Months Ended
	May. 31, 2015
Notes to Financial Statements
Stock Options	9. Stock Options On December 15, 2014, the former Vice President of the Company terminated her employment agreement with the Company and the 400,000 stock options granted to her during the year ended November 30, 2014 were cancelled. During the six months ended May 31, 2015, the Company reversed stock-based compensation $257,570, which was recorded in general and administrative expense, in relation to the unvested stock options granted to the former Vice President of the Company. The following table summarizes the continuity of the Company’s stock options: Number of Options Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding, November 30, 2014 1,200,000 $ 1.64 $ — Cancelled (400,000 ) — — Outstanding, May 31, 2015 800,000 $ 1.64 $ — Additional information regarding stock options as of May 31, 2015, is as follows: Outstanding Exercisable Range of Number of Options Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number of Options Weighted Average Exercise Price 1.43 400,000 3.9 1.43 133,333 1.43 1.85 400,000 4.3 1.85 216,667 1.85 800,000 4.1 1.64 350,000 1.69 During the six months ended May 31, 2015, the Company recorded stock-based compensation of $419,071 (2014 - $nil) for the vesting of stock options, which has been recorded in general and administrative expense. The weighted average grant date fair value of stock options granted during the six months ended May 31, 2015 was $nil (November 30, 2014 - $1.63) per share. A summary of the changes of the Company’s non-vested stock options is presented below: Number of Options Weighted Average $ Non-vested at November 30, 2014 1,083,333 1.62 Vested (233,333 ) 1.61 Cancelled (400,000 ) 1.65 Non-vested at May 31, 2015 450,000 1.60

Commitments

Commitments	6 Months Ended
	May. 31, 2015
Commitments
Commitments	10. Commitments (a) On April 30, 2014, the Company entered into an employment agreement with the President of the Company for a period of two years, with options to extend annually on the mutual agreement of the Company and the President of the Company. Pursuant to the agreement, the Company is to pay a monthly fee of $4,000. (b) On September 3, 2014, the Company entered into an employment agreement with the CFO of the Company for a period of two years, with options to extend annually on the mutual agreement of the Company and the CFO of the Company. Pursuant to the agreement, the Company is to pay the CFO of the Company at an hourly rate of $125 per hour. (c) On February 17, 2015, the Company entered into a placement agent agreement with Spencer Edwards, Inc. Under the terms of the agreement, Spencer Edwards Inc. will act as the Company’s exclusive placement agent for the Company in connection with an offering of the Company’s securities in exchange for: (i) 2% non-accountable expense allowance: (ii) 10% sales commission of the gross proceeds of the offering; and (iii) 10% placement agent warrant. The agreement is effective until July 31, 2015, unless one party provides written notice of termination to the other party for failure to comply with the terms of the agreement.

Acquisition Agreements

Acquisition Agreements	6 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Acquisition Agreements	11. Acquisition Agreements (a) On November 20, 2014, the Company entered into a Share Exchange Agreement (the “Agreement”) with Paul Shively and Associates, Inc. (“PSA”), a Nevada corporation, pursuant to which the Company would acquire 100% of the shares of common stock of PSA in exchange for the issuance of 1,790,000 shares of common stock of the Company. Upon closing, PSA became a wholly-owned subsidiary of the Company and will continue its operations in California’s legal cannabis industry. On February 20, 2015, the agreement was completed upon the issuance of 1,790,000 shares of common stock to PSA with a fair value of $662,300, which was based on the end of day trading price of the Company’s common shares on the date of completion. $ Cash 316 Accounts receivable 2,400 Intangible assets 666,453 Accounts payable (6,869 ) 662,300 During the six months ended May 31, 2015, the Company recorded an impairment of its intangible assets of $666,453, as there is uncertainty as to the future profitability of PSA. (b) On January 23, 2015, the Company entered into a Share Exchange Agreement (the “Agreement”) with California Acquisitions Group, Inc. (“CAGI”), a Nevada corporation, pursuant to which the Company would acquire 100% of the shares of common stock of CAGI in exchange for the issuance of 9,000,000 shares of common stock of the Company. Upon closing, CAGI became a wholly-owned subsidiary of the Company and will continue its operations in California’s legal cannabis industry. On February 20, 2015, the agreement was completed upon the issuance of 9,000,000 shares of common stock to CAGI with a fair value of $3,330,000, which was based on the end of day trading price of the Company’s common shares on the date of completion. $ Intangible assets 3,330,000 3,330,000 During the six months ended May 31, 2015, the Company recorded an impairment of its intangible assets of $3,330,000 due to the uncertainty of CAGI to generate future profitability.

Subsequent Event

Subsequent Event	6 Months Ended
	May. 31, 2015
Subsequent Events [Abstract]
Subsequent Event	12. Subsequent Event On June 3, 2015, the Company entered into a loan agreement for $10,000. The amount owing is unsecured, payable on July 3, 2015, and bears interest at $500 per month thereafter.

Summary Of Significant Accoun18

Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	May. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation	(a) Principles of Consolidation The consolidated financial statements for the year ended November 30, 2014, includes the accounts of the Company, 1849 Holdings Inc, the Company’s wholly-owned subsidiary, Cal-Westridge, LLC (“Cal-West”), a wholly-owned subsidiary of 1849 Holdings, Inc., effective April 29, 2014, Paul Shively and Associates Inc. (“PSA”), the Company’s wholly-owned subsidiary, and California Acquisitions Group, Inc. (“CAGI”), the Company’s wholly-owned subsidiary, both effective February 20, 2015. All intercompany transactions and balances have been eliminated on consolidation.
Basis of Presentation	(b) Basis of Presentation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. The Company’s fiscal year-end is November 30.
Interim Financial Statements	(c) Interim Financial Statements These interim consolidated financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the period shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.
Use of Estimates	(d) Use of Estimates The preparation of these consolidated financial statements in conformity with US 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, but are not limited to, the collectability of accounts receivable, amounts receivable, and loans receivable, fair value of stock-based compensation, and valuation allowances for deferred income tax assets. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	(e) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Property and Equipment	(f) Property and Equipment Property and equipment consists of computer hardware, and is recorded at cost and depreciated on a straight-line basis over its estimated life of three years.
Long-Lived Assets	(g) Long-lived Assets In accordance with ASC 360, Property, Plant, and Equipment
Revenue Recognition and Accounts Receivable	(h) Revenue Recognition and Accounts Receivable The Company’s revenue consists of management fees and services and interest income on loans receivable. Management fees and service revenue are recognized when fees and services are at a fixed or determinable price, persuasive evidence of an arrangement exists, the services have been provided, and collectability is reasonably assured. Interest income on loan receivable are recognized on an accrual basis when the interest rates on the loans have been fixed or determined, a signed agreement exists between the Company and borrower, financing has been provided to the borrower, and collectability of the interest revenue is reasonably assured. The Company assesses its accounts receivable periodically throughout the year and records an allowance for doubtful account if factors or events occur that indicate a potential default of the amounts owing.
Stock-Based Compensation	(i) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation Equity Based Payments to Non-Employees, ASC 718 requires company to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option pricing model as its method of determining fair value. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviours. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.
Loss Per Share	(j) Loss Per Share The Company computes loss per share in accordance with ASC 260, Earnings per Share
Comprehensive Loss	(k) Comprehensive Loss ASC 220, Comprehensive Income
Foreign Currency Translation	(l) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. Transactions may occur in a foreign currency and management has adopted ASC 830, Foreign Currency Translation Matters
Financial Instruments and Fair Value Measures	(m) Financial Instruments and Fair Value Measures ASC 820, Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, amounts receivable, loans receivable, accounts payable, accrued liabilities, amounts due to related parties, and loans payable. Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments The Company has transactions in both Canada and the United States, which results in exposure to market risks from changes in foreign currency rates. The Company’s function currency is the United States dollar. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk.
Recent Accounting Pronouncements	(n) Recent Accounting Pronouncements In 2014, the Financial Accounting Standards Board issued new accounting guidance related to revenue recognition. This new standard will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. The new revenue recognition guidance provides a unified model to determine when and how revenue is recognized. The core principal is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. This guidance will be effective beginning January 1, 2017 and can be applied either retrospectively for each period presented or as a cumulative-effect adjustment as of the date of adoption. The Company is evaluating the impact and approach to adopting this accounting guidance on the consolidated financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
	May. 31, 2015
Accounts Receivable Tables
Schedule of Accounts Receivable	May 31, November 30, 2014 $ $ Interest revenue on loans receivable 76,709 29,539 Management fees and services 21,325 2,000 98,034 31,539

Property And Equipment (Tables)

Property And Equipment (Tables)	6 Months Ended
	May. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment	Cost Accumulated May 31, 2015 November 30, 2014 Computer hardware 4,454 4,454 — 29

Stock Options (Tables)

Stock Options (Tables)	6 Months Ended
	May. 31, 2015
Insurance [Abstract]
Summary of the Company's Stock Options	The following table summarizes the continuity of the Company’s stock options: Number of Options Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding, November 30, 2014 1,200,000 $ 1.64 $ — Cancelled (400,000 ) — — Outstanding, May 31, 2015 800,000 $ 1.64 $ —
Summary of Additional Information Regarding Stock Options	Additional information regarding stock options as of May 31, 2015, is as follows: Outstanding Exercisable Range of Number of Options Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number of Options Weighted Average Exercise Price 1.43 400,000 3.9 1.43 133,333 1.43 1.85 400,000 4.3 1.85 216,667 1.85 800,000 4.1 1.64 350,000 1.69
Summary of the Changes of the Company’s Non-Vested Stock Options	A summary of the changes of the Company’s non-vested stock options is presented below: Number of Options Weighted Average $ Non-vested at November 30, 2014 1,083,333 1.62 Vested (233,333 ) 1.61 Cancelled (400,000 ) 1.65 Non-vested at May 31, 2015 450,000 1.60

Acquisition Agreements (Tables)

Acquisition Agreements (Tables)	6 Months Ended
	May. 31, 2015
Share Exchange Agreement With Paul Shively And Associates, Inc [Member]
Business Acquisition [Line Items]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	$ Cash 316 Accounts receivable 2,400 Intangible assets 666,453 Accounts payable (6,869 ) 662,300
Share Exchange Agreement With California Acquisitions Group, Inc [Member]
Business Acquisition [Line Items]
Schedule of Fair Value of Assets Acquired and Liabilities Assumed	$ Intangible assets 3,330,000 3,330,000

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	May. 31, 2015	Nov. 30, 2014
Accounts Receivable Details
Interest revenue on loans receivable	$ 76,709	$ 29,539
Management fees and services	21,325	2,000
Total of accounts receivable	$ 98,034	$ 31,539

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	May. 31, 2015	Nov. 30, 2014
Summary of property and equipment
Net Carrying Value		$ 29
Computer Hardware [Member]
Summary of property and equipment
Cost	$ 4,454
Accumulated Depreciation	$ 4,454
Net Carrying Value		$ 29

Stock Options (Summary Of The C

Stock Options (Summary Of The Company’s Stock Options) (Details) - 6 months ended May. 31, 2015 - USD ($) None in scaling factor is -9223372036854775296	Total
Number of Options
Outstanding, November 30, 2014	1,200,000
Cancelled	(400,000)
Outstanding, May 31, 2015	800,000
Weighted Average Exercise Price
Outstanding, November 30, 2014	$ 1.64
Cancelled
Outstanding, May 31, 2015	$ 1.64
Aggregate Intrinsic Value
Outstanding, November 30, 2014
Cancelled
Outstanding, May 31, 2015

Stock Options (Summary Of Addit

Stock Options (Summary Of Additional Information Regarding Stock Options) (Details) - 6 months ended May. 31, 2015 - Stock Options [Member] - $ / shares	Total
Outstanding:
Number of Options	800,000
Weighted Average Remaining Contractual Life (years)	4 years 1 month 6 days
Weighted Average Exercise Price	$ 1.64
Exercisable:
Number of Options	350,000
Weighted Average Exercise Price	$ 1.69
Exercise Price - $1.43
Outstanding:
Number of Options	400,000
Weighted Average Remaining Contractual Life (years)	3 years 10 months 24 days
Weighted Average Exercise Price	$ 1.43
Exercisable:
Number of Options	133,333
Weighted Average Exercise Price	$ 1.43
Exercise Price - $1.85 [Member]
Outstanding:
Number of Options	400,000
Weighted Average Remaining Contractual Life (years)	4 years 3 months 18 days
Weighted Average Exercise Price	$ 1.85
Exercisable:
Number of Options	216,667
Weighted Average Exercise Price	$ 1.85

Stock Options (Summary Of The27

Stock Options (Summary Of The Changes Of The Company’s Non-Vested Stock Options) (Details) - 6 months ended May. 31, 2015 - $ / shares	Total
Number of Options
Non-vested at November 30, 2014	1,083,333
Vested	(233,333)
Cancelled	(400,000)
Non-vested at May 31, 2015	450,000
Weighted Average Exercise Price
Non-vested at November 30, 2014	$ 1.62
Vested	1.61
Cancelled	1.65
Non-vested at May 31, 2015	$ 1.60

Acquisition Agreements (Details

Acquisition Agreements (Details)	Feb. 20, 2015USD ($)
Share Exchange Agreement With Paul Shively And Associates, Inc [Member]
Business Acquisition [Line Items]
Cash	$ 316
Accounts receivable	2,400
Intangible assets	666,453
Accounts payable	6,869
Total purchase price	662,300
Share Exchange Agreement With California Acquisitions Group, Inc [Member]
Business Acquisition [Line Items]
Intangible assets	3,330,000
Total purchase price	$ 3,330,000

Nature Of Operations And Cont29

Nature Of Operations And Continuance Of Business (Narrative) (Details) - USD ($)	May. 31, 2015	Nov. 30, 2014
Working capital deficit	$ 675,236
Accumulated deficit	(15,408,580)	$ (11,089,912)
Previous Operations In Oil And Gas [Member]
Accumulated deficit	$ (10,748,572)

Summary Of Significant Accoun30

Summary Of Significant Accounting Policies (Narrative) (Details) - shares	6 Months Ended	12 Months Ended
	May. 31, 2015	Nov. 30, 2014
Potentially dilutive shares excluded from computation of diluted EPS	350,000	116,667
Computer Hardware [Member]
Estimated useful life of property and equipment	3 years

Loans Receivable (Narrative) (D

Loans Receivable (Narrative) (Details) - USD ($)	Jan. 13, 2015	Jan. 12, 2015	Jul. 18, 2014	Jul. 08, 2014	Jun. 25, 2014	May. 30, 2014	Jun. 27, 2012	May. 31, 2015	May. 31, 2014	Nov. 30, 2014	Nov. 30, 2014	May. 31, 2015	Nov. 30, 2014	May. 31, 2014	May. 31, 2015	May. 31, 2015	Nov. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances of loans receivable												$ 15,225		$ 461,755
Repayments of loans receivable												25,156
Provision for loans receivable								$ 17,500				35,000
Promissory notes receivable due								76,393		$ 77,343	$ 77,343	76,393	$ 77,343		$ 76,393	$ 76,393	$ 77,343
Bridge Loan To D-Helix Inc [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan amount							$ 75,000
Interest rate							10.00%
Terms of receivables							Under the terms of the agreement, the principal amount will be due and payable on the earlier of September 30, 2012 or within ten business days of the closing of a potential share exchange agreement between the Company and D-Helix. The loan is unsecured, bears interest at 10% per annum, and is payable in quarterly installments from September 30, 2012.
Promissory Note Receivable From 20 Bear, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate					10.00%
Terms of receivables					Monthly payments of $589 commencing on January 15, 2015.
Promissory note receivable, principal amount					$ 43,418					41,865	41,865		41,865				41,865
Promissory note receivable due date					Jan. 15, 2025
Advances of loans receivable												1,553
Repayments of loans receivable		$ 200
Accrued interest receivable								4,459		2,157	2,157	4,459	2,157		4,459	4,459	2,157
Promissory Note Receivable From Cal-Southridge, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate					10.00%
Terms of receivables					Monthly payments of $933 commencing on January 15, 2015.
Promissory note receivable, principal amount					$ 69,323					66,380	66,380		66,380				66,380
Promissory note receivable due date					Jan. 15, 2025
Advances of loans receivable												2,943
Accrued interest receivable								7,017		3,343	$ 3,343	7,017	$ 3,343		7,017	7,017	$ 3,343
Promissory Note Receivable From Orange Country Growers Association [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate					10.00%
Terms of receivables					Monthly payments of $5,388 commencing on November 30, 2014.
Promissory note receivable, principal amount					$ 160,000
Promissory note receivable due date					Nov. 30, 2017
Advances of loans receivable										$ 139,875						140,375
Accrued interest receivable								7,161				7,161			7,161	7,161
Promissory Note Receivable From Rattlesnake Pine, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate					10.00%
Terms of receivables					Monthly payments of $1,721 commencing on January 15, 2015.
Promissory note receivable, principal amount					$ 120,921					$ 122,038	$ 122,038		$ 122,038				$ 122,038
Promissory note receivable due date					Jan. 15, 2025
Repayments of loans receivable		1,117
Accrued interest receivable								13,062		6,534	6,534	13,062	6,534		13,062	13,062	6,534
Promissory Note Receivable From 50 Bear, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate					10.00%
Terms of receivables					Monthly payments of $1,404 commencing on January 15, 2015.
Promissory note receivable, principal amount					$ 99,661					99,789	99,789		99,789				99,789
Promissory note receivable due date					Jan. 15, 2025
Repayments of loans receivable		$ 128														2,100
Accrued interest receivable								8,813		5,141	5,141	8,813	5,141		8,813	8,813	5,141
Promissory Note Receivable From 3180 Dips, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate					10.00%
Terms of receivables					Monthly payments of $1,042 commencing on January 15, 2015.
Promissory note receivable, principal amount					$ 79,626					74,308	74,308		74,308				74,308
Promissory note receivable due date					Jan. 15, 2025
Advances of loans receivable												5,318
Repayments of loans receivable	$ 212
Accrued interest receivable								7,746		3,592	3,592	7,746	3,592		7,746	7,746	3,592
Promissory Note Receivable From Horizons Partners, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate			6.00%
Promissory note receivable, principal amount			$ 146,375							146,375	146,375		146,375				146,375
Promissory note receivable due date			Jul. 18, 2016
Repayments of loans receivable																	1,700
Accrued interest receivable								7,743		3,303	3,303	7,743	3,303		7,743	7,743	3,303
Promissory Note Receivable From 20 Bear, Southridge, Rattlesnake, 50 Bear, and 3180 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Advances of loans receivable												4,500	$ 14,060
Repayments of loans receivable												10,500
Management fees revenue												35,000	$ 35,000
Leasing agreement terms						Under the terms of these Agreements, the Company agreed to manage various properties on behalf of the Owners for consideration of monthly management fees of $1,167 per month for an initial term of five years and advances for leasehold improvements. The amounts owing are due in June 2016.
Repayments of loans receivable towards principal												8,847
Repayments of loans receivable towards interest receivable												1,653
Provision for loans receivable												35,000	24,500
Promissory notes receivable due								$ 20,213		$ 24,560	24,560	20,213	$ 24,560		20,213	$ 20,213	$ 24,560
Promissory Note Receivable From 2131 Inc., 3231 Inc., 5301 Inc., 7141 Inc., and 5621 Inc [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest rate				10.00%
Advances of loans receivable											$ 94,000				$ 83,100
Repayments of loans receivable												$ 10,900
Leasing agreement terms				Under the terms of these agreements, the Company agreed to lease out the Owners’ various properties on behalf of the Owners to the Tenants for an initial term of five years. Beginning as of the effective date of the agreements and continuing for a period not exceeding 24 months, rent may be payable pursuant to revolving promissory notes entered into with each Tenant bearing interest at 10% per annum.

Loans Payable (Narrative) (Deta

Loans Payable (Narrative) (Details) - USD ($)	Jan. 21, 2012	Jun. 15, 2011	Jan. 12, 2011	Jul. 15, 2010	Jun. 15, 2010	Jan. 21, 2010	Jan. 12, 2010	Jul. 17, 2009	Jul. 14, 2009	Jul. 06, 2009
Loan payable on July 06, 2009 [Member]
Debt Instrument [Line Items]
Loan amount										$ 7,500
Interest percentage										5.00%
Loan maturity description										It is payable on the earlier of July 15, 2010 or within seven days of the Company completing a financing in excess of $800,000.
Loan description					Company did not repay the note and the note became due on demand
Loan payable on July 14, 2009 [Member]
Debt Instrument [Line Items]
Loan amount									$ 15,000
Interest percentage									5.00%
Extended loan maturity date				Jun. 15, 2011
Loan maturity description									It is payable on the earlier of July 15, 2010 or within seven days of the Company completing a financing in excess of $800,000.
Loan description		Company did not repay the note and the note became due on demand
Loan payable on July 17, 2009 [Member]
Debt Instrument [Line Items]
Loan amount								$ 5,000
Interest percentage								5.00%
Extended loan maturity date				Jun. 15, 2011
Loan maturity description								It is payable on the earlier of July 15, 2010 or within seven days of the Company completing a financing in excess of $800,000.
Loan description		Company did not repay the note and the note became due on demand
Loan payable on January 12, 2010 [Member]
Debt Instrument [Line Items]
Loan amount							$ 6,500
Interest percentage							2.00%
Extended loan maturity date			Jun. 15, 2011
Loan maturity description							It is payable on the earlier of January 12, 2011 or within 7 days of the Company completing a financing in excess of $800,000.
Loan description		Company did not repay the note and the note became due on demand
Loan payable on January 21, 2010 [Member]
Debt Instrument [Line Items]
Loan amount						$ 1,500
Interest percentage						5.00%
Loan maturity description						It is payable on the earlier of January 21, 2012 or within 7 days of the Company completing a financing in excess of $800,000.
Loan description	Company did not repay the note and the note became due on demand

Loans Payable (2011 - 2014) (Na

Loans Payable (2011 - 2014) (Narrative) (Details)

Apr. 16, 2015USD ($)

Nov. 07, 2014USD ($)

Nov. 03, 2014USD ($)

Feb. 06, 2014USD ($)

Dec. 20, 2013USD ($)

Dec. 24, 2012USD ($)

Jun. 29, 2012USD ($)

Mar. 15, 2012

Mar. 15, 2011USD ($)

May. 31, 2015USD ($)

May. 31, 2014USD ($)

Nov. 30, 2014USD ($)

Nov. 30, 2014CAD

Nov. 07, 2014CAD

Debt Instrument [Line Items]

Proceeds from loans payable

$ 10,000

$ 40,000

Loans payable due

$ 339,795

$ 321,870

Loan payable on March 15, 2011 [Member]

Debt Instrument [Line Items]

Loan amount

$ 29,300

Interest percentage

5.00%

Loan maturity description

It is payable on the earlier of March 15, 2012 or within 7 days of the Company completing a financing in excess of $1,500,000.

Loan description

Company did not repay the note and the note became due on demand

Loan payable on June 29, 2012 [Member]

Debt Instrument [Line Items]

Loan description

The amount owing is unsecured, non-interest bearing, and due on demand.

Proceeds from loans payable

$ 75,000

Loan payable on December 24, 2012 [Member]

Debt Instrument [Line Items]

Loan amount

$ 80,000

Interest percentage

5.00%

Loan maturity description

It is payable on the earlier of December 24, 2014 or within seven days of the Company completing a financing in excess of $2,000,000.

Loan payable on December 20, 2013 [Member]

Debt Instrument [Line Items]

Loan amount

$ 30,000

Interest percentage

5.00%

Loan maturity description

It is payable on the earlier of December 31, 2014 or within ten days of the Company completing a financing in excess of $2,000,000.

Loan payable on February 06, 2014 [Member]

Debt Instrument [Line Items]

Loan amount

$ 10,000

Interest percentage

5.00%

Loan maturity description

It is payable on the earlier of February 6, 2016 or within ten days of the Company completing a financing in excess of $2,000,000.

Loan payable on November 03, 2014 [Member]

Debt Instrument [Line Items]

Loan amount

$ 25,000

Loan description

The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter.

Debt interest per month

$ 500

Loan payable on November 03, 2014 [Member]

Debt Instrument [Line Items]

Loan amount

$ 25,000

Loan description

The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter.

Debt interest per month

$ 500

Loan payable on November 07, 2014 [Member]

Debt Instrument [Line Items]

Loan amount

$ 19,995

Loan description

The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter.

Debt interest per month

$ 500

Loans payable due

$ 22,070

Loan payable on November 07, 2014 [Member] | Canada, Dollars [Member]

Debt Instrument [Line Items]

Loan amount | CAD

CAD 25,000

Loans payable due | CAD

CAD 25,000

Loan payable on April 16, 2015 [Member]

Debt Instrument [Line Items]

Loan amount

$ 10,000

Loan description

The amount owing is unsecured, due on demand, and bears interest at $500 per month thereafter.

Debt interest per month

$ 500

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	Mar. 02, 2015	May. 31, 2015USD ($)	May. 31, 2014USD ($)	Nov. 30, 2014USD ($)	May. 31, 2015CAD	Nov. 30, 2014CAD
Related Party Transaction [Line Items]
Due to related parties		$ 154,136		$ 82,480
Management fees		(35,000)
President And CEO [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 65,058		44,558
Related party transaction terms		The amount owing is unsecured, non-interest bearing, and due on demand.
Management fees		$ 24,000		12,000
A Company Controlled By The President And CEO [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 12,000		12,000
Related party transaction terms		The amount owing is unsecured, non-interest bearing, and due on demand.
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 52,191		7,118
Related party transaction terms		The amount owing is unsecured, non-interest bearing, and due on demand.
Comapny And Wholly Owned Subsidiary, PSA [Member]
Related Party Transaction [Line Items]
Management fees		$ 89,000
Former CFO And Company Controlled By Former CFO [Member]
Related Party Transaction [Line Items]
Management fees				4,597
Company Controlled By Former CFO [Member]
Related Party Transaction [Line Items]
Due from related parties		$ 844		927
Company Controlled By Former CFO [Member] | Canada, Dollars [Member]
Related Party Transaction [Line Items]
Due from related parties | CAD					CAD 1,050	CAD 1,050
Former President And CEO [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 5,000		$ 5,000
Related party transaction terms		The amount owing is unsecured, bears interest at 5% per annum, and is due on demand.
Interest percentage		5.00%			5.00%
Former CEO [Member]
Related Party Transaction [Line Items]
Related party transaction terms		The amount owing is unsecured, non-interest bearing, and due on demand.
Management fees		$ 22,500
Due from related parties		14,098		$ 21,722
Former Vice President Of Finance [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 20,731		$ 14,731
Related party transaction terms		The amount owing is unsecured, non-interest bearing, and due on demand.
Management fees		$ 2,000
Settlement agreement terms for unpaid wages and expenses	On March 2, 2015, the Company entered into a settlement agreement for unpaid wages and expenses for $16,731, of which $4,731 was due on March 15, 2015, and $2,000 due monthly thereafter. As the Company failed to make the payments as scheduled, a one-time penalty of $4,000 was incurred and is payable to the former Vice President of Finance of the Company.

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details) - USD ($)	May. 31, 2015	Nov. 30, 2014
Share subscription received	$ 115,000	$ 70,000
Common Stock [Member]
Share subscription received	$ 115,000	$ 70,000
Future issuance of shares	230,000	140,000

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details) - USD ($)	Dec. 15, 2014	May. 31, 2015	May. 31, 2014	Nov. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options cancelled		(400,000)
Stock based compensation		$ 161,501	$ 69,192
Weighted average grant date fair value of stock options granted				$ 1.63
Stock Options [Member] | General and Administrative Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation		$ 419,071
Stock Options [Member] | Former Vice President Of Finance [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options cancelled	(400,000)
Stock based compensation		$ (257,570)

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - USD ($)	Feb. 17, 2015	Sep. 03, 2014	Apr. 30, 2014
Employment Agreement [Member] | President [Member]
Other Commitments [Line Items]
Employment agreement period			2 years
Monthly fees payment			$ 4,000
Employment Agreement [Member] | Chief Financial Officer [Member]
Other Commitments [Line Items]
Employment agreement period		2 years
Hourly rate to president of company		$ 125
Placement Agreement With Spencer Edwards, Inc.
Other Commitments [Line Items]
Commitment description	Placement agent agreement with Spencer Edwards, Inc. Under the terms of the agreement, Spencer Edwards Inc. will act as the Company’s exclusive placement agent for the Company in connection with an offering of the Company’s securities in exchange for: (i) 2% non-accountable expense allowance: (ii) 10% sales commission of the gross proceeds of the offering; and (iii) 10% placement agent warrant. The agreement is effective until July 31, 2015, unless one party provides written notice of termination to the other party for failure to comply with the terms of the agreement.

Acquisition Agreements (Narrati

Acquisition Agreements (Narrative) (Details) - USD ($)	Feb. 20, 2015	Jan. 23, 2015	Nov. 20, 2014
Share Exchange Agreement With Paul Shively And Associates, Inc [Member]
Business Acquisition [Line Items]
Share acquisition percentage			100.00%
No of shares issuable under acquisition agreement			1,790,000
Share Exchange Agreement With Paul Shively And Associates, Inc [Member] | Common Stock
Business Acquisition [Line Items]
Stock issued under share exchange agreement, shares	1,790,000
Stock issued under share exchange agreement, value	$ 662,300
Share Exchange Agreement With California Acquisitions Group, Inc [Member]
Business Acquisition [Line Items]
Share acquisition percentage		100.00%
No of shares issuable under acquisition agreement		9,000,000
Share Exchange Agreement With California Acquisitions Group, Inc [Member] | Common Stock
Business Acquisition [Line Items]
Stock issued under share exchange agreement, shares	9,000,000
Stock issued under share exchange agreement, value	$ 3,330,000

Subsequent Event (Narrative) (D

Subsequent Event (Narrative) (Details) - Jun. 03, 2015 - Subsequent Event - Loan payable on June 3, 2015 [Member] - USD ($)	Total
Subsequent Event [Line Items]
Loan amount	$ 10,000
Loan maturity date	Jul. 3, 2015
Debt interest per month	$ 500