IGEN Networks (IGEN) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 13, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	IGEN NETWORKS CORP
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	28,215,349
Entity Public Float		$ 4,649,463
Amendment Flag	false
Entity Central Index Key	1,393,540
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current
Cash	$ 33,590	$ 56,347
Accounts receivable	45,182	299,422
GST receivable	5,661	17,021
Due from equity investee	0	20,578
Inventories	29,643	14,102
Prepaid expenses	61,468	4,934
	175,544	412,404
Investment in an associate	0	227,075
Equipment	17,643	33,458
Goodwill	505,508	505,508
Security deposit	0	5,498
Total Assets	698,695	1,183,943
Current
Accounts payable	461,008	284,783
Accrued liabilities	78,361	68,221
Deferred revenue	56,800	54,484
Notes payable	116,238	52,592
	712,407	460,080
Non-current
Derivative liabilities	33,982	0
Note payable	0	80,414
Total liabilities	746,389	540,494
Shareholders’ Equity
Capital Stock: Authorized - 375,000,000 common shares with $0.001 par value Issued and outstanding -28,215,349 and 25,815,273 respectively	28,215	25,815
Additional paid-in capital	7,586,514	6,697,680
Subscription received	25,000	0
Accumulated other comprehensive loss	(11,871)	(17,624)
Deficit accumulated	(7,675,552)	(6,062,422)
Shareholders' Equity	(47,694)	643,449
Total Liabilities and Shareholders' Equity	$ 698,695	$ 1,183,943

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parentheticals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Common shares, shares authorized	375,000,000	375,000,000
Common shares, par value (in Dollars per share)	$ 0.001	$ 0.001
Common shares, shares issued	28,215,349	25,815,273
Common shares, shares outstanding	28,215,349	25,815,273

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenue
Management services	$ 0	$ 12,140
Commission fees	0	31,133
Sales, hardware	905,137	620,621
Sales, services	130,683	60,730
Revenue, total	1,035,820	724,624
Cost of goods sold	716,911	426,189
Gross profit	318,909	298,435
Expenses
Advertising and selling expenses	39,535	30,605
Bad debt	186,190	0
Consulting and business development fees	110,083	157,310
Depreciation	18,407	17,418
General and administrative	156,795	157,351
Interest expense	43,495	12,574
Management fees	184,797	65,232
Professional fees	45,969	150,498
Salaries	331,383	211,657
Stock-based compensation	480,178	49,625
Transfer agent & filing fees	48,062	12,698
Travel and accommodation	36,625	53,891
Total	1,681,519	918,859
Loss before the others:	(1,362,610)	(620,424)
Accretion	(6,824)	(63,995)
Change in derivative liabilities	(28,267)	98,992
Change in fair value of convertible debenture	0	1,467
Gain from accounts payable settlement	10,577	0
Impairment - investment	(227,957)	(150,000)
Other income	1,069	0
Share of income (losses) from investment in an associate	882	(14,263)
Net loss	(1,613,130)	(748,223)
Other comprehensive Loss:
Net loss for the year	(1,613,130)	(748,223)
Foreign currency translation adjustment	5,753	(15,028)
Total comprehensive loss	$ (1,607,377)	$ (763,251)
Net Loss per share, basic and diluted (in Dollars per share)	$ (0.06)	$ (0.03)
Weighted Average Number of Common Shares Outstanding (in Shares)	26,957,166	23,104,796

Consolidated Statement of Cash

Consolidated Statement of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows from Operating Activities
Net loss	$ (1,613,130)	$ (748,223)
Items not affecting cash:
Accretion	6,824	63,995
Accrued interest	2,822	0
Bad debt	186,190	0
Change in derivative liabilities	28,267	(98,992)
Change in fair value, convertible debenture	0	(1,467)
Depreciation	18,407	17,418
Impairment - investment in equity investee	227,957	150,000
Share of (income) losses from investment in an associate	(882)	14,263
Share issued for services	53,194	0
Stock-based compensation	480,178	49,625
Gain from Accounts Payable Settlement	(10,577)	0
Other, including net changes in other non-cash balances:
Accounts receivable	99,062	(13,973)
Due from an equity investee	0	(20,578)
GST receivable	11,360	(11,750)
Inventory	(15,541)	7,210
Prepaid and deposit	3,714	(1,562)
Accounts payable, accrued liabilities, accrued interest, and deferred revenue	194,508	169,595
Net cash used in operating activities	(327,647)	(424,439)
Cash Flows from Investing Activities
Acquisition of equipment	(2,763)	(2,381)
Acquisition of cash, business combination	0	42,672
Due from investee	(10,434)	0
	(13,197)	40,291
Cash Flows from Financing Activities
Note payable	29,000	0
Proceeds from share subscription received	25,000	0
Proceeds from issuance of units, private placement	258,163	431,192
	312,163	431,192
Effect of exchange rate on cash	5,924	(2,381)
Net increase (decrease) in cash	(22,757)	44,663
Cash, beginning of year	56,347	11,684
Cash, end of year	$ 33,590	$ 56,347

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Deficit) - USD ($)	Unit A [Member]Common Stock [Member]Private Placement [Member]	Unit A [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Unit A [Member]Private Placement [Member]	Shares Issued at $0.08 [Member]Common Stock [Member]Private Placement [Member]	Shares Issued at $0.08 [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Shares Issued at $0.08 [Member]Private Placement [Member]	Stock Issued at $.015 [Member]Common Stock [Member]Private Placement [Member]	Stock Issued at $.015 [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Stock Issued at $.015 [Member]Private Placement [Member]	Unit B [Member]Common Stock [Member]Private Placement [Member]	Unit B [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Unit B [Member]Private Placement [Member]	Stock Issued at $0.168 [Member]Common Stock [Member]Private Placement [Member]	Stock Issued at $0.168 [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Stock Issued at $0.168 [Member]Private Placement [Member]	Unit C [Member]Common Stock [Member]Private Placement [Member]	Unit C [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Unit C [Member]Private Placement [Member]	Stock Issued at $0.18 [Member]Common Stock [Member]Private Placement [Member]	Stock Issued at $0.18 [Member]Additional Paid-in Capital [Member]Private Placement [Member]	Stock Issued at $0.18 [Member]Private Placement [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Receivables from Stockholder [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2013																						$ 18,771	$ 5,537,261		$ (2,596)	$ (5,314,199)	$ 239,237
Balance (in Shares) at Dec. 31, 2013																						18,771,669
Units issued for cash	$ 844	$ 66,656	$ 67,500							$ 385	$ 49,615	$ 50,000				$ 147	$ 24,853	$ 25,000
Units issued for cash (in Shares)	843,750									384,616						147,059
Shares issued for acquisition of Nimbo																						$ 2,500	472,500				475,000
Shares issued for acquisition of Nimbo (in Shares)																						2,500,000
Shares issued for services																						$ 530	102,420				102,950
Shares issued for services (in Shares)																						529,722
Issuance for cash				$ 625	$ 49,375	$ 50,000	$ 333	$ 49,667	$ 50,000				$ 297	$ 49,703	$ 50,000				$ 771	$ 137,921	$ 138,692
Issuance for cash (in Shares)				625,000			333,333						297,619						770,510
Shares issuance, convertible debenture conversion																						$ 612	91,921				92,533
Shares issuance, convertible debenture conversion (in Shares)																						611,995
Stock based compensation																							49,625				49,625
Issuance of promissory note on discount																							16,163				16,163
Issuance of promissory note on discount																							16,163				16,163
Foreign currency translation adjustment																									(15,028)		(15,028)
Net loss																										(748,223)	(748,223)
Balance at Dec. 31, 2014																						$ 25,815	6,697,680		(17,624)	(6,062,422)	$ 643,449
Balance (in Shares) at Dec. 31, 2014																						25,815,273					25,815,273
Subscription received																								$ 25,000			$ 25,000
Shares issued for services																						$ 499	107,445				$ 107,944
Shares issued for services (in Shares)																						498,801					498,807
Share issuance for debt settlement																						$ 310	50,354				$ 50,664
Share issuance for debt settlement (in Shares)																						310,318
Issuance for cash																						$ 1,591	256,572				258,163
Issuance for cash (in Shares)																						1,590,957
Stock based compensation																							474,463				474,463
Foreign currency translation adjustment																									5,753		5,753
Net loss																										(1,613,130)	(1,613,130)
Balance at Dec. 31, 2015																						$ 28,215	$ 7,586,514	$ 25,000	$ (11,871)	$ (7,675,552)	$ (47,694)
Balance (in Shares) at Dec. 31, 2015																						28,215,349					28,215,349

Consolidated Statement of Stoc7

Consolidated Statement of Stockholders' Equity (Deficit) (Parentheticals) - Private Placement [Member]	Dec. 31, 2014$ / shares
Unit A [Member] | Common Stock [Member]
Issued for cash at	$ 0.08
Shares Issued at $0.08 [Member] | Common Stock [Member]
Issued for cash at	0.08
Stock Issued at $.015 [Member] | Common Stock [Member]
Issued for cash at	0.15
Unit B [Member] | Common Stock [Member]
Issued for cash at	0.13
Stock Issued at $0.168 [Member] | Common Stock [Member]
Issued for cash at	0.168
Unit C [Member] | Common Stock [Member]
Issued for cash at	0.17
Stock Issued at $0.18 [Member] | Common Stock [Member]
Issued for cash at	$ 0.18

1. Nature and continuance of op

1. Nature and continuance of operations	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Nature and continuance of operations IGEN Networks Corp, (“IGEN”, or the “Company”) was incorporated in the State of Nevada on November 14, 2006. IGEN has three lines of businesses: investing in and managing for growth private high-tech companies that offer products and services in the domains of wireless broadband; negotiating distribution agreements with relevant organizations and selling their products and services through the distribution channels of IGEN; and commencing May 5, 2014, the Company was also in the business of providing vehicle tracking and recovery solutions to the automotive and power sport industries after the acquisition of Nimbo, LLC (Note 2). These consolidated financial statements have been prepared on a going concern basis, which imply the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, on the ability of the company to grow its revenue base, on its ability to successfully grow the companies in which it is invested, and on the ability of the Company to obtain necessary equity financing to both support the latter objectives and to invest in and grow new companies. The Company has recurring losses since inception and had accumulated losses of $7,675,552 as at December 31, 2015. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. Although there are no assurances that management’s plans will be realized, management believes that the Company will be able to continue operations into the future. 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.

2. Business Acquisition

2. Business Acquisition	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	2. Business Acquisition Effective May 5, 2014 (the “Acquisition Date”), the Company took control of Nimbo, LLC (“Nimbo”), a corporation incorporated in Texas U.S.A., by acquiring 100% of the voting equity interest (the “Acquisition”) of Nimbo. Nimbo is in the business of providing vehicle tracking and recovery solutions to the automotive and power sport industries. The Company intends on applying human resources and capital to help growing Nimbo LLC. The Company issued 2,500,000 common shares as consideration of the Acquisition. The fair value of these common shares was $475,000, which was determined on the basis of the closing price of Igen’s common share on the Acquisition Date. In accordance with the FASB ASC 805, the Acquisition has been accounted for as a purchase of a business and the Company is identified as the acquirer. The fair value of the purchase consideration of $475,000 was allocated to the assets acquired and liabilities assumed based on the estimated fair values on the date of acquisition as described below: Assets acquired Cash $ 42,672 Accounts receivable (net of $9,258 provision for uncollectable) 117,727 Inventory 21,312 Prepaid 4,170 Equipment 45,035 Goodwill 505,508 Total 736,424 Less liabilities assumed: Accounts payable, accrued liabilities, and deferred revenue 261,424 Fair value of assets acquired, net of liabilities assumed $ 475,000 The following table provides information of the revenue and net loss of Nimbo Revenue Net loss $ $ The actual result of Nimbo for the year ended: May 5 to 681,351 (116,161 ) December 31, 2015 1,035,820 (312,077 )

3. Summary of Significant Accou

3. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	3. Summary of Significant Accounting Policies a) Basic of presentation and consolidation These consolidated financial statements and related notes include the records of IGEN Networks Corp., its wholly owned subsidiary, IGEN Business Solutions Inc (incorporated in Canada) and Nimbo , As discussed in Note 2, as of the completion of the Acquisition on May 5, 2014, the Company has started to consolidate the results of operation and cash flow of Nimbo to the Company’s consolidated financial statement. As a result, the comparative figures in the consolidated statements of operations and consolidated statements of cash flow for the year ended December 31, 2014 (collectively the “2014 Comparative Figures”) include the accounts of Nimbo only from the period from May 5 to December 31, 2014. All intercompany transactions and balances have been eliminated. These condensed consolidated interim financial statements are presented in accordance with accounting principles generally accepted in the United States, expressed in US dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized as in the following: b) Use of estimates The preparation of these financial statements in conformity with U.S. 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 amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to donated expenses, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. 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. c) Loss per share Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all dilutive potential shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. d) Financial instruments The Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: - Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. - Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instrument. - Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement. The fair values of cash, accounts receivable, accounts payable and accrued liabilities approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liability with convertible debt is determined based on “Level 2” inputs. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instrument that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash in what it believes to be credit-worthy financial institutions. e) Equipment Office equipment and computer are recorded at cost. Amortization is provided annually at rates and methods over their estimated useful lives as follows, except in the year of acquisition when one half of the rate is used. Management reviews the estimates of useful lives of the assets every year and adjust them on prospective basis, if needed. Office equipment 20% declining balance Computer 55% declining balance Software 3 years straight line Property, plant and equipment are reviewed for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased. f) Revenue recognition The Company recognizes revenue when earned, specifically when all the following conditions are met: - Services are provided or products are delivered to customers. - There is clear evidence that an arrangement exists. - Amounts are fixed or can be determined. - The ability to collect is reasonably assured. - There is no significant obligation for future performance. - The amount of future returns can be reasonably estimated. g) Foreign currency transaction balances The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, Foreign Currency Translation Matters, using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. Assets and liabilities of the Company’s Canadian subsidiary are translated into U.S. dollars at the year-end exchange rates, and revenue and expenses are translated at the average exchange rates during the period. Exchange differences arising on translation are disclosed as a separate component of stockholders’ equity. h) Income taxes The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely than not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10. Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. i) Stock-based compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. 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. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. 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 behaviors. 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. j) Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-Out (FIFO) basis. Inventories as at December 31, 2014 and December 31 k) Deferred revenue As at December 31, 2014, and December 31, 2015, the Company had deferred revenues of $54,484 and $56,800 respectively. Annual service renewal fees are recorded as a component of deferred revenue in the balance sheets at the inception of the contract and are recognized as revenue evenly over the contract period, which is generally one year. l) Changes in accounting policies and recent accounting pronouncements The Company has not adopted new accounting policies since it most recent year ended December 31, 2014. The Company 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.

4. Investment in an associates

4. Investment in an associates and Investment	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Cost and Equity Method Investments Disclosure [Text Block]	4. Investment in an associates and Investment Investment The Company’s investment consists of 43 common shares of Machlink Inc. (“Machlink”) which is a private company conducting information technology business. The Company is not considered having significant influence in Machlink’s operations. The shares of Machlink do not have quoted market prices in an active market. During the year ended December 31, 2014, this investment was fully written off as management determined the investment cannot be recovered and the Company recorded an impairment loss of $150,000 during the year ended December 31, 2014. Investment in an associate Pursuant to an option agreement, the Company incurred $50,000 and $50,000 (totaling $100,000) to acquire 200,000 and 200,000 (totaling 400,000) common shares of Gogiro Internet Group (“Gogiro”), a private Canadian Company, on November 23, 2011 and October 17, 2012 respectively. On March 12, 2013, the Company signed an agreement to acquire 2,078,080 shares of Gogiro through the issuance of 1,744,747 restricted common shares of the Company (the “Gogiro Acquisition”). Neil Chan, CEO and Director of both companies, would exchange 2,000,000 Gogiro shares for 1,666,667 restricted common shares of the Company. The proceeds of Gogiro Acquisition was $174,475 which was the fair value of the 1,744,747 restricted shares of the Company. Upon the completion of the Gogiro Acquisition in March 2013, the Company’s interest on Gogiro increased to more than 30%. As a result, the Company has changed its method to account for its investment in Gogiro from “cost less impairment value” method to equity method as the Company’s interest on Gogiro has surpassed 20% whereby the Company is considered having significant influence on Gogiro. The Company’s ownership on Gogiro was 30.37 % during the year ended December 31, 2015. Consequently the Company has included Gogiro’s income (losses) in the Company’s consolidated financial statements in accordance to the percentage ownership. In addition, gains and losses resulting from 'upstream' and 'downstream' transactions between IGEN and Gogiro are recognized in IGEN’s consolidated financial statements only to the extent of unrelated investors' interests in Gogiro. As at December 31, 2015, the Company reviewed the recoverability of the investment in Gogiro and concluded that the investment was fully impaired. As a result, the Company recorded impairment charges of $227,957 for the year ended December 31, 2015. Changes in carrying value of the Company’s investment in Gogiro are as follows: Number of Gogiro shares owned Amount ($) Balance, December 31, 2013 2,478,080 241,338 Share of Gogiro’s loss during fiscal 2014 December 31, 2014 (30.44%) - (14,263 ) Balance, December 31, 2014 2,478,080 227,075 Share of Gogiro’s income during nine months ended December 31, 2015 (30.37%) - 882 Impairment on investment (227,957 ) 2,478,080 - The following table summarizes Gogiro's revenue, expenses and net loss on an aggregate basis without adjusting for IGEN's proportionate interest: 2015 $ 2014 $ Revenue 141,517 203,259 Expense (138,612 ) (197,296 ) Net income (loss) 2,905 5,963

5. Equipment

5. Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	5. Equipment Net Book Value Cost Accumulated Amortization Effect of foreign change 2015/12/31/ 2014/12/31 Office equipment $ 1,603 $ 965 $ - $ 638 $ 799 Computer 51,375 36577 (172 ) 14,626 28,276 Software 6,012 3633 2,379 4,383 TOTAL $ 58,999 $ 41,175 $ (172 ) $ 17,643 $ 33,458

6. Related Party Transactions

6. Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	6. Related Party Transactions Related party transactions not disclosed elsewhere in these consolidated financial statements are as follows: During the year ended December 31, 2015, the Company incurred $184,797 in management and consulting fees to two officers and a Company controlled by a director (2014 - $119,592). During 2015, IGEN recorded the following transactions with Gogiro: - Commission fees income from Gogiro of $Nil (2014 - $30,207) - Management service income from Gogiro of $Nil (2014 - $12,261) - Advertising expenses charged by Gogiro of $Nil (2014 - $4,077) - Office rent expenses charged by Gogiro of $Nil (2014 – 5,436) Account payable settlement During the year ended December 31, 2015, the Company settled accounts payable due to a former chief financial officer and record a gain of settlement of $10,577. Balance with related parties As at December 31, 2015, the Company has an advance receivable of $30,700 from Gogiro, a company of which IGEN has significant influence (Note 4) (2014/12/31 - $20,578). This advance receivable is unsecure, due on demand, and has an interest of 5% per annum. As at December 31, 2015, the Company fully provided this advance receivable due to uncertainty of collectability and recorded a bad debt expenditure of $30,700 for the year ended December 31, 2015. As at December 31, 2015, the Company had a trade receivable of $143,425 (CAD$198,511) with Gogiro (2014/12/31 - $170,719(CAD$198,511)). As at December 31, 2015, the Company fully provided these trade receivable due to uncertainty of collectability and recorded a bad debt expenditure of $155,490 (CAD$198,511) for the year ended December 31, 2015. As at December 31, 2015 the Company also had account payable of $77,564 (December 31, 2014 - $59,180) with directors and officers and a company controlled by a director. As at December 31, 2015, the Company had a promissory note payable to a director with balance owing of $29,000. This promissory note is unsecured, has an interest of 5% per annum and is due on October 30, 2016. An accrued interest of $452 was included in the Company’s accrued liabilities as at December 31, 2015.

7. Stockholders' Equity

7. Stockholders' Equity	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	7. Stockholders' Equity a) During 2014, the company issued the following shares/ units under the Securities Act of 1933 exemption Rule 14 pursuant to non-brokerage private placements: · On January 28, 2014 the Company issued 843,750 units (“Unit A”) for $67,500 ($0.08/share). Each Unit A consisted of one common share and one share purchase warrant, each warrant entitling the holder to purchase one share at an exercise price of $0.20 per share for one year. · During the second quarter of 2014, the Company issued 625,000 common shares at for $50,000 ($0.08/share), issued 333,333 common shares for $50,000 ($0.15/share), issued 384,616 units (“Unit B”) for $50,000 ($0.13/unit). Each Unit B consisted of one common share and one share purchase warrant, each warrant entitling the holder to purchase one share at an exercise price of $0.26 per share for one year. · During the third quarter of 2014, the Company issued 297,619 common shares for $50,000 ($0.168/share), 277,778 common shares for $50,000 ($0.18/share), and issued 147,059 unit (“Unit C”) for $25,000 ($0.17/unit). Each Unit C consisted of one common share and one share purchase warrant. Each warrant entitles the holder to purchase one common share at an exercise price of $0.40 for two years. · During the fourth quarter of 2014, the Company issued 492,732 common shares for $88,692 ($0.18/share), During 2014, the Company also issued the following common shares: · 2,500,000 common shares were issued for the Acquisition (Note 2). The fair value of these common shares is $475,000 which is determined by the market closing prices of these shares at the Acquisition Date. · 611,995 common shares when a convertible debenture with principal of CAD$100,000 was converted · 529,722 common shares with fair value of $102,420 for services rendered by various consultants. The fair value were determined by the market closing prices of these shares when they were issued. b) During 2015, the Company issued the following common shares: On April 22, 2015, The Company closed two non-brokered private placements of a total of 596,839 shares for gross proceeds of $98,796. · The first private placement was for 133,333 units (“Unit X”) at a subscription price of $0.15 per unit for total proceeds of $20,000. Each Unit X consists of one common share and a half share purchase warrant, each whole warrant exercisable into one common share at $0.35 for a period of two years from the closing date. · The second private placement was for 463,506 common shares at a subscription price of $0.17 per share for total proceeds of $78,796. On May 15, 2015, The Company closed a non-brokered private placements of a total of 600,000 units (“Unit Y”) for gross proceeds of $100,367. Each Unit Y consists of one common share and one share purchase warrant. Each warrant is exercisable into one common share at CAD$0.35 ($0.28) for a period of two years from the issuance. These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than CAD$0.60 for twenty consecutive trading days. On December 11, 2015, the Company issued 294,118 units (“Unit Z”) for $50,000. Each Unit Z includes one common share and one share purchase warrant, enabling the holder to purchase one additional common share of the Company at a price of $0.35 for a period expiring 2 years from their date of issuance. These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than $0.50 for ten consecutive trading days. On April 22, 2015, The Company issued 100,000 common shares for option exercise and received proceeds of $9,000. During 2015, the Company issued 498,807 common shares for services of $53,374 and prepaid services yet to be rendered of $54,570 (totaling $107,944) During 2015, the Company issued 310,318 common shares for the exercise of convertible debt of $50,644. There is no gain or loss in connection with this debt settlement. c) Subscription received As at December 31, 2015, the Company received subscription of $25,000 for unit issuance at $0.17/unit. Each unit includes one common share and one share purchase warrant, enabling the holder to purchase one additional common share of the Company at a price of $0.35 for a period expiring 2 years from their date of issuance. As of the date of this report, the Company has not issued units for this subscription. d) Common share purchase warrants: The Continuity of the Company’s share purchase warrant is as follows: December 31, 2014 exercise price expiry date Expired Issuance December 31, 2015 281,250 $ 0.20 28-Jan-15 281,250 - 562,500 $ 0.20 28-Jan-15 562,500 - 192,308 $ 0.26 27-Apr-15 192,308 - 192,308 $ 0.26 27-Apr-15 192,308 - 147,059 $ 0.40 30-Sep-16 - - 147,059 - $ 0.35 22-Apr-17 - 66,667 66,666 - C$ 0.35 17-May-15 - 600,000 600,000 - C$ 0.35 13-Aug-17 - 18,000 18,000 - $ 0.35 17-Dec-17 - 294,118 294,118 1,375,425 1,228,366 684,667 1,125,843 The number of outstanding warrants as at December 31, 2015 and December 31, 2014 was 1,125,843 and 1,375,425 respectively. As at December 31, 2015, the weighted average exercise price and weight average remaining life of the warrants was $0.30/share (2014/12/31 -$0.24/share) and 1.44 years (2014/12/31 - 0.32 years). e) Stock Options The following table summarizes information about stock options outstanding and exercisable at December 31, 2015: Number of Options Weighted average exercise price $ Options outstanding – December 31, 2013 1,140,556 0.09 Option granted (April 28, 2014) 50,000 0.17 Options granted (June 5, 2014) 450,000 0.18 Options outstanding, December 31, 2014 1,640,556 0.12 Options exercised 100,000 0.09 Options granted 2,540,000 0.19 Options outstanding, December 31, 2015 4,080,556 * 0.16 *Number of options exercisable as December 31, 2015 was 3,565,556. On April 28, 2014, the Company granted 50,000 stock options to a consultant at an exercise price of $0.17/share. These options will expire on April 1, 2019, and 50% of these 50,000 options will be vested on October 1, 2014 and April 1, 2015 respectively. On June 5, 2014, the Company granted three consultants totaling 450,000 stock options at an exercise price of $0.18/share. These 450,000 options will be vested 50% on May 1, 2015 and the remaining 50% on May 1, 2016. These 450,000 options will expire on June 5, 2019. On September 21, 2015, the Company granted 540,000 to consultants at exercise prices ranged from CAD$0.25 to $0.19 per share. The Company also granted 2,000,000 options to its officers at exercise price of $0.19/share. All of these options will expire September 21, 2020 or June 1, 2020, and is vesting in a range from immediate vesting to expiry on September 21, 2017. e) Stock Options (continued) The fair values of stock options granted are amortized over the vesting period where applicable. During 2015, the Company recorded $480,178 (2014 - $49,625) stock-based compensation in connection with the vesting of options granted. The Company uses the Black-Scholes option pricing model to establish the fair value of options granted with the following assumptions: 2014 2015 Expected dividend yield 0 % 0 % Volatility 230 % 170 % Risk free interest rate 1.52 % 1.52 % Expected option life 5 years 5 years Forfeiture rate 0 % 0 %

8. Derivative liabilities

8. Derivative liabilities	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	8. Derivative liabilities Derivate liabilities consist of warrants that were originally issued in private placements and stock options granted that have exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency (United States dollars), (Note 7). Therefore these warrants and stock options cannot be considered to be indexed to the Company’s own stock. Accordingly the fair values of the warrants and stock options must be accounted for as derivative liabilities with changes in fair value recorded in the consolidated statement of operations. The fair value of these warrants and options as at December 31, 2015 is $33,982 (2014 - $nil). The fair values of warrants and stock options as at December 31, 2015 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.86%-1.54%, expected life of 1.37-5.00 years, volatility of 103.19%-176.96% and expected dividend of 0%. 2015 $ 2014 $ Beginning balance - - Issuance of warrants 28,267 - Stock options granted 5,715 - Ending balance 33,982 -

9. Note payable

9. Note payable	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	9. Note payable During the fourth quarter of 2014, the Company issued a promissory note with principal of $95,000 in exchange for a settlement of accounts payable of the same amount. This promissory is un-secured, will expire on December 31, 2016, and carries interest of 5% per annum. The note payable was accounted for at amortized cost using the effective interest rate method with the effective interest rate of 14% per annum. The debt discount of $16,163 was credited to Additional paid-in capital at issuance, and the $16,163 debit to note payable is amortized over the term of the note. The promissory note was accredited up to $87,238 on December 31, 2015. Including in the Company’s accrued liabilities, there was an interest payable of $5,938 as at (2014/12/31 - $1,197) in connection with this outstanding promissory note. As at December 31, 2014 the Company had an un-secured, payable on demand, promissory note of $52,592 with interest rate of 14% per annum outstanding, was $52,592 (CAD$61,083). The Company settled this promissory note and accrued interest totaling of $50,644 (CAD$65,667) by issuance of 310,318 common shares in 2015.

10. Financial instruments

10. Financial instruments	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	10. Financial instruments Credit Risk Financial instruments that potentially subject the Company to credit risk consist of cash and cash equivalents. The Company deposits cash and cash equivalents with high credit quality financial institutions as determined by rating agencies. As a result, credit risk is considered insignificant. Currency Risk The Company’s major expenses and payables are in United States dollars and are expected to continue to incur in United States dollars. Fluctuations in the exchange rate between the United States dollar and other currency may have a material effect on the Company’s business, financial condition and results of operations. The Company is subject to foreign exchange risk for transactions in its Canadian subsidiary and its investment in Gogiro, which is a Canadian company. The Company does not actively hedge against foreign currency fluctuations. Interest Rate Risk The Company has cash balances and no interest bearing debt. The Company’s current policy is to invest excess cash in high yield term deposits and bankers’ acceptance. The Company regularly monitors its cash management policy. As a result, interest rate risk is considered not significant. Liquidity Risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with its financial liabilities. The Company manages liquidity risk by continuously monitoring actual and projected cash flows and matching the maturity profile of financial assets and liabilities. As at December 31, 2015, the Company had a working capital deficiency of ($536,863) (December 31, 2014 – working capital of $32,676). The Company intends to have more equity financing and/or long term debt financing in order to eliminate the working capital deficiency and to the operations of the Company.

11. Supplemental information fo

11. Supplemental information for statements of cash flow	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	11. Supplemental information for statements of cash flow 2015 2014 Cash paid for interest $ - $ 5,341 Cash paid for income taxes - - 310,318 shares issued for debt settlement 50,664 - 498,801 shares issued for services rendered and yet to rendered 107,944 -

12. Income taxes

12. Income taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	12. Income taxes Reconciliation of the Company’s income tax expenses are as follows: Dec 31, 2015 Dec 31, 2014 Loss for the year $ (1,613,130 ) $ (748,223 ) Expected income tax recovery at statutory rates (2015 -35; 2014 - 35%) (564,595 ) (261,878 ) Non-deductible item 360,873 62,606 Change in tax rate 27,166 24,454 Increase in valuation allowance 176,556 174,818 $ - $ - The components of future income tax assets are as follows: Dec 31, 2015 Dec 31, 2014 Future income tax assets Non-capital losses carried forward and others $ 1, 771,239 $ 1,589,431 Less: Valuation allowance ( 1,771,239 ) $ (1,589,431 ) Net future income tax assets $ - $ - The Company has adopted FASB ASC 740-10 to account for income taxes. The Company currently has no issues creating timing differences that would mandate deferred tax expense. Net operating losses would create possible tax assets in future years. Due to the uncertainty of the utilization of net operating loss carry forwards, an evaluation allowance has been made to the extent of any tax benefit that net operating losses may generate. A provision for income taxes has not been made due to net operating loss carry-forwards of $5,228,000 and $4,664,000 as of December 31, 2015 and December 31, 2014, respectively, which may be offset against future taxable income through to 2035. The Company did not have any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months. The tax years that remain subject to examination by major taxing jurisdictions are those for the years ended December 31, 2015, 2014, 2013, 2012 and 2011.

13. Subsequent Events

13. Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	13. Subsequent Events Subsequent to the year-ended December 31, 2015, the Company issued a total of 843,796 common shares of the Company

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	a) Basic of presentation and consolidation These consolidated financial statements and related notes include the records of IGEN Networks Corp., its wholly owned subsidiary, IGEN Business Solutions Inc (incorporated in Canada) and Nimbo , As discussed in Note 2, as of the completion of the Acquisition on May 5, 2014, the Company has started to consolidate the results of operation and cash flow of Nimbo to the Company’s consolidated financial statement. As a result, the comparative figures in the consolidated statements of operations and consolidated statements of cash flow for the year ended December 31, 2014 (collectively the “2014 Comparative Figures”) include the accounts of Nimbo only from the period from May 5 to December 31, 2014. All intercompany transactions and balances have been eliminated. These condensed consolidated interim financial statements are presented in accordance with accounting principles generally accepted in the United States, expressed in US dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized as in the following:
Use of Estimates, Policy [Policy Text Block]	b) Use of estimates The preparation of these financial statements in conformity with U.S. 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 amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to donated expenses, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. 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.
Earnings Per Share, Policy [Policy Text Block]	c) Loss per share Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all dilutive potential shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented.
Fair Value of Financial Instruments, Policy [Policy Text Block]	d) Financial instruments The Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: - Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. - Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instrument. - Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement. The fair values of cash, accounts receivable, accounts payable and accrued liabilities approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liability with convertible debt is determined based on “Level 2” inputs. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instrument that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash in what it believes to be credit-worthy financial institutions.
Property, Plant and Equipment, Policy [Policy Text Block]	e) Equipment Office equipment and computer are recorded at cost. Amortization is provided annually at rates and methods over their estimated useful lives as follows, except in the year of acquisition when one half of the rate is used. Management reviews the estimates of useful lives of the assets every year and adjust them on prospective basis, if needed. Office equipment 20% declining balance Computer 55% declining balance Software 3 years straight line Property, plant and equipment are reviewed for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.
Revenue Recognition, Policy [Policy Text Block]	f) Revenue recognition The Company recognizes revenue when earned, specifically when all the following conditions are met: - Services are provided or products are delivered to customers. - There is clear evidence that an arrangement exists. - Amounts are fixed or can be determined. - The ability to collect is reasonably assured. - There is no significant obligation for future performance. - The amount of future returns can be reasonably estimated.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	g) Foreign currency transaction balances The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, Foreign Currency Translation Matters, using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. Assets and liabilities of the Company’s Canadian subsidiary are translated into U.S. dollars at the year-end exchange rates, and revenue and expenses are translated at the average exchange rates during the period. Exchange differences arising on translation are disclosed as a separate component of stockholders’ equity.
Income Tax, Policy [Policy Text Block]	h) Income taxes The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely than not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10. Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	i) Stock-based compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. 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. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. 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 behaviors. 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.
Inventory, Policy [Policy Text Block]	j) Inventories Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-Out (FIFO) basis. Inventories as at December 31, 2014 and December 31
Revenue Recognition, Deferred Revenue [Policy Text Block]	k) Deferred revenue As at December 31, 2014, and December 31, 2015, the Company had deferred revenues of $54,484 and $56,800 respectively. Annual service renewal fees are recorded as a component of deferred revenue in the balance sheets at the inception of the contract and are recognized as revenue evenly over the contract period, which is generally one year.
New Accounting Pronouncements, Policy [Policy Text Block]	l) Changes in accounting policies and recent accounting pronouncements The Company has not adopted new accounting policies since it most recent year ended December 31, 2014. The Company 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.

2. Business Acquisition (Tables

2. Business Acquisition (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The fair value of the purchase consideration of $475,000 was allocated to the assets acquired and liabilities assumed based on the estimated fair values on the date of acquisition as described below: Assets acquired Cash $ 42,672 Accounts receivable (net of $9,258 provision for uncollectable) 117,727 Inventory 21,312 Prepaid 4,170 Equipment 45,035 Goodwill 505,508 Total 736,424 Less liabilities assumed: Accounts payable, accrued liabilities, and deferred revenue 261,424 Fair value of assets acquired, net of liabilities assumed $ 475,000
Business Acquisition, Pro Forma Information [Table Text Block]	The following table provides information of the revenue and net loss of Nimbo Revenue Net loss $ $ The actual result of Nimbo for the year ended: May 5 to 681,351 (116,161 ) December 31, 2015 1,035,820 (312,077 )

4. Investment in an associate23

4. Investment in an associates and Investment (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block Supplement [Abstract]
Summary Investment Holdings [Table Text Block]	Changes in carrying value of the Company’s investment in Gogiro are as follows: Number of Gogiro shares owned Amount ($) Balance, December 31, 2013 2,478,080 241,338 Share of Gogiro’s loss during fiscal 2014 December 31, 2014 (30.44%) - (14,263 ) Balance, December 31, 2014 2,478,080 227,075 Share of Gogiro’s income during nine months ended December 31, 2015 (30.37%) - 882 Impairment on investment (227,957 ) 2,478,080 -
Equity Method Investments [Table Text Block]	The following table summarizes Gogiro's revenue, expenses and net loss on an aggregate basis without adjusting for IGEN's proportionate interest: 2015 $ 2014 $ Revenue 141,517 203,259 Expense (138,612 ) (197,296 ) Net income (loss) 2,905 5,963

5. Equipment (Tables)

5. Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Net Book Value Cost Accumulated Amortization Effect of foreign change 2015/12/31/ 2014/12/31 Office equipment $ 1,603 $ 965 $ - $ 638 $ 799 Computer 51,375 36577 (172 ) 14,626 28,276 Software 6,012 3633 2,379 4,383 TOTAL $ 58,999 $ 41,175 $ (172 ) $ 17,643 $ 33,458

7. Stockholders' Equity (Tables

7. Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	The Continuity of the Company’s share purchase warrant is as follows: December 31, 2014 exercise price expiry date Expired Issuance December 31, 2015 281,250 $ 0.20 28-Jan-15 281,250 - 562,500 $ 0.20 28-Jan-15 562,500 - 192,308 $ 0.26 27-Apr-15 192,308 - 192,308 $ 0.26 27-Apr-15 192,308 - 147,059 $ 0.40 30-Sep-16 - - 147,059 - $ 0.35 22-Apr-17 - 66,667 66,666 - C$ 0.35 17-May-15 - 600,000 600,000 - C$ 0.35 13-Aug-17 - 18,000 18,000 - $ 0.35 17-Dec-17 - 294,118 294,118 1,375,425 1,228,366 684,667 1,125,843
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes information about stock options outstanding and exercisable at December 31, 2015: Number of Options Weighted average exercise price $ Options outstanding – December 31, 2013 1,140,556 0.09 Option granted (April 28, 2014) 50,000 0.17 Options granted (June 5, 2014) 450,000 0.18 Options outstanding, December 31, 2014 1,640,556 0.12 Options exercised 100,000 0.09 Options granted 2,540,000 0.19 Options outstanding, December 31, 2015 4,080,556 * 0.16 *Number of options exercisable as December 31, 2015 was 3,565,556.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The Company uses the Black-Scholes option pricing model to establish the fair value of options granted with the following assumptions: 2014 2015 Expected dividend yield 0 % 0 % Volatility 230 % 170 % Risk free interest rate 1.52 % 1.52 % Expected option life 5 years 5 years Forfeiture rate 0 % 0 %

8. Derivative liabilities (Tabl

8. Derivative liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure Text Block [Abstract]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Derivate liabilities consist of warrants that were originally issued in private placements and stock options granted that have exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency (United States dollars), (Note 7). Therefore these warrants and stock options cannot be considered to be indexed to the Company’s own stock. Accordingly the fair values of the warrants and stock options must be accounted for as derivative liabilities with changes in fair value recorded in the consolidated statement of operations. The fair value of these warrants and options as at December 31, 2015 is $33,982 (2014 - $nil). The fair values of warrants and stock options as at December 31, 2015 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.86%-1.54%, expected life of 1.37-5.00 years, volatility of 103.19%-176.96% and expected dividend of 0%. 2015 $ 2014 $ Beginning balance - - Issuance of warrants 28,267 - Stock options granted 5,715 - Ending balance 33,982 -

11. Supplemental information 27

11. Supplemental information for statements of cash flow (Tables)	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Supplementary information in connection with the Company’s cash flow is as follows: 2015 2014 Cash paid for interest $ - $ 5,341 Cash paid for income taxes - - 310,318 shares issued for debt settlement 50,664 - 498,801 shares issued for services rendered and yet to rendered 107,944 -

12. Income taxes (Tables)

12. Income taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Reconciliation of the Company’s income tax expenses are as follows: Dec 31, 2015 Dec 31, 2014 Loss for the year $ (1,613,130 ) $ (748,223 ) Expected income tax recovery at statutory rates (2015 -35; 2014 - 35%) (564,595 ) (261,878 ) Non-deductible item 360,873 62,606 Change in tax rate 27,166 24,454 Increase in valuation allowance 176,556 174,818 $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of future income tax assets are as follows: Dec 31, 2015 Dec 31, 2014 Future income tax assets Non-capital losses carried forward and others $ 1, 771,239 $ 1,589,431 Less: Valuation allowance ( 1,771,239 ) $ (1,589,431 ) Net future income tax assets $ - $ -

1. Nature and continuance of 29

1. Nature and continuance of operations (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Disclosure Text Block [Abstract]
Retained Earnings (Accumulated Deficit)	$ (7,675,552)	$ (6,062,422)

2. Business Acquisition (Detail

2. Business Acquisition (Details) - Nimbo Acquisition [Member]	May. 05, 2014USD ($)shares
2. Business Acquisition (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	2,500,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 475,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	$ 475,000

2. Business Acquisi

2. Business Acquisition (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - USD ($)	Dec. 31, 2015	Dec. 31, 2014	May. 04, 2014
Assets acquired
Goodwill	$ 505,508	$ 505,508
Nimbo Acquisition [Member]
Assets acquired
Cash			$ 42,672
Accounts receivable (net of $9,258 provision for uncollectable)			117,727
Inventory			21,312
Prepaid			4,170
Equipment			45,035
Goodwill			505,508
Total			736,424
Less liabilities assumed:
Accounts payable, accrued liabilities, and deferred revenue			261,424
Fair value of assets acquired, net of liabilities assumed			$ 475,000

2. Business Acqui32

2. Business Acquisition (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Parentheticals)	May. 04, 2014USD ($)
Nimbo Acquisition [Member]
2. Business Acquisition (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Parentheticals) [Line Items]
Accounts receivable, provision for uncollectable	$ 9,258

2. Business Acqui33

2. Business Acquisition (Details) - Scheudle of Business Acquisition, Pro Forma Information - Nimbo Acquisition [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
The actual result of Nimbo for the year ended:
Revenue	$ 1,035,820	$ 681,351
Net loss	$ (312,077)	$ (116,161)

3. Summary of Significant Acc34

3. Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
3. Summary of Significant Accounting Policies (Details) [Line Items]
Deferred Revenue, Current	$ 56,800	$ 54,484
Office Equipment [Member]
3. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	20% declining balance
Computer Equipment [Member]
3. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	55% declining balance
Software and Software Development Costs [Member]
3. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	3 years straight line
Property, Plant and Equipment, Useful Life	3 years

4. Investment in an associate35

4. Investment in an associates and Investment (Details) - USD ($)	Mar. 12, 2013	Oct. 17, 2012	Nov. 23, 2011	Oct. 17, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
4. Investment in an associates and Investment (Details) [Line Items]
Other than Temporary Impairment Losses, Investments (in Dollars)					$ 227,957	$ 150,000
Stock Issued During Period, Value, Acquisitions (in Dollars)						$ 475,000
Machlink Inc. [Member]
4. Investment in an associates and Investment (Details) [Line Items]
Investment Owned, Balance, Shares						43
Gogiro Acquisition [Member]
4. Investment in an associates and Investment (Details) [Line Items]
Investment Owned, Balance, Shares					2,478,080	2,478,080	2,478,080
Other than Temporary Impairment Losses, Investments (in Dollars)					$ 227,957
Payments to Acquire Equity Method Investments (in Dollars)		$ 50,000	$ 50,000	$ 100,000
Sale of Stock, Number of Shares Issued in Transaction	2,078,080	200,000	200,000	400,000
Stock Issued During Period, Shares, Acquisitions	1,744,747
Stock Issued During Period, Value, Acquisitions (in Dollars)	$ 174,475
Equity Method Investment, Additional Information	As a result, the Company has changed its method to account for its investment in Gogiro from “cost less impairment value” method to equity method as the Company’s interest on Gogiro has surpassed 20% whereby the Company is considered having significant influence on Gogiro.
Equity Method Investment, Ownership Percentage					30.37%	30.44%
Chief Executive Officer [Member] | Gogiro Acquisition [Member]
4. Investment in an associates and Investment (Details) [Line Items]
Sale of Stock, Number of Shares Issued in Transaction	(2,000,000)
Chief Executive Officer [Member] | Restricted Stock [Member]
4. Investment in an associates and Investment (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions	1,666,667

4. Investment in an

4. Investment in an associates and Investment (Details) - Summary Investment Holdings - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Share of Gogiro’s income (loss) during the period	$ 882	$ (14,263)
Impairment on investment	$ (227,957)	$ (150,000)
Gogiro Acquisition [Member]
Summary of Investment Holdings [Line Items]
Balance, Shares Owned (in Shares)	2,478,080	2,478,080
Balance, Amount	$ 227,075	$ 241,338
Share of Gogiro’s income (loss) during the period	882	$ (14,263)
Impairment on investment	$ (227,957)
Balance, Shares Owned (in Shares)	2,478,080	2,478,080
Balance, Amount	$ 0	$ 227,075

4. Investment in 37

4. Investment in an associates and Investment (Details) - Summary Investment Holdings (Parentheticals)	Dec. 31, 2015	Dec. 31, 2014
Gogiro Acquisition [Member]
Summary of Investment Holdings [Line Items]
Share of Gogiro’s income (loss)	30.37%	30.44%

4. Investment in 38

4. Investment in an associates and Investment (Details) - Schedule of Equity Method Investments - Gogiro Acquisition [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Revenue	$ 141,517	$ 203,259
Expense	(138,612)	(197,296)
Net income (loss)	$ 2,905	$ 5,963

5. Equipment (Deta

5. Equipment (Details) - Schedule of Equipment - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	$ 58,999
Property and Equipment Accumulated amortization	41,175
Property and Equipment, Effect of Foreign Change	(172)
Property and Equipment, Net	17,643	$ 33,458
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	1,603
Property and Equipment Accumulated amortization	965
Property and Equipment, Net	638	799
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	51,375
Property and Equipment Accumulated amortization	36,577
Property and Equipment, Effect of Foreign Change	(172)
Property and Equipment, Net	14,626	28,276
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	6,012
Property and Equipment Accumulated amortization	3,633
Property and Equipment, Effect of Foreign Change	2,379
Property and Equipment, Net	$ 4,383	$ 0

6. Related Party Transactions (

6. Related Party Transactions (Details)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2015CAD	Dec. 31, 2014USD ($)	Dec. 31, 2015CAD	Dec. 31, 2014CAD
6. Related Party Transactions (Details) [Line Items]
Fees and Commissions	$ 0		$ 31,133
Sales Revenue, Services, Other	0		12,140
Marketing and Advertising Expense	39,535		30,605
Gains (Losses) on Extinguishment of Debt	10,577
Due from Related Parties, Current	0		20,578
Provision for Doubtful Accounts	186,190		0
Gogiro Acquisition [Member]
6. Related Party Transactions (Details) [Line Items]
Due from Related Parties, Current	30,700
Gogiro Acquisition [Member] | Advances Receivable [Member]
6. Related Party Transactions (Details) [Line Items]
Due from Related Parties, Current			$ 20,578
Interest rate on related party receivable			5.00%		5.00%
Provision for Doubtful Accounts	30,700
Gogiro Acquisition [Member] | Trade Accounts Receivable [Member]
6. Related Party Transactions (Details) [Line Items]
Provision for Doubtful Accounts	155,490	CAD 198,511
Accounts Receivable, Related Parties, Current	143,425		$ 170,719	CAD 198,511	CAD 198,511
Officers and Directors [Member] | Management and Consulting Fees [Member]
6. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	184,797
Officers and Directors [Member] | Management Fees [Member]
6. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction			119,592
Equity Method Investee [Member] | Gogiro Acquisition [Member]
6. Related Party Transactions (Details) [Line Items]
Fees and Commissions			30,207
Sales Revenue, Services, Other			12,261
Marketing and Advertising Expense			4,077
Operating Leases, Rent Expense			5,436
Affiliated Entity [Member]
6. Related Party Transactions (Details) [Line Items]
Accounts Payable, Related Parties, Current	77,564		$ 59,180
Director [Member]
6. Related Party Transactions (Details) [Line Items]
Notes Payable, Related Parties, Current	$ 29,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%			5.00%
Interest Payable, Current	$ 452

7. Stockholders' Equity (Detail

7. Stockholders' Equity (Details)

Dec. 11, 2015USD ($)$ / sharesshares

Sep. 21, 2015$ / sharesshares

Aug. 13, 2015USD ($)shares

Aug. 13, 2015CADshares

May. 15, 2015USD ($)$ / sharesshares

Apr. 22, 2015USD ($)$ / sharesshares

Jun. 05, 2014$ / sharesshares

Apr. 28, 2014$ / sharesshares

Jan. 28, 2014USD ($)$ / sharesshares

Sep. 30, 2014USD ($)$ / sharesshares

Jun. 30, 2014USD ($)$ / sharesshares

Dec. 31, 2015USD ($)$ / sharesshares

Dec. 31, 2014USD ($)$ / sharesshares

Dec. 31, 2014CADshares

Sep. 21, 2015CAD / shares

May. 15, 2015CAD / shares

7. Stockholders' Equity (Details) [Line Items]

Proceeds from Issuance of Private Placement | $

$ 258,163

$ 431,192

Stock Issued During Period, Value, Acquisitions | $

475,000

Debt Conversion, Converted Instrument, Shares Issued | shares

310,318

310,318

310,318

Debt Conversion, Original Debt, Amount

$ 50,644

CAD 65,667

$ 50,644

Stock Issued During Period, Shares, Issued for Services | shares

498,807

Stock Issued During Period, Value, Issued for Services | $

$ 107,944

102,950

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares

100,000

100,000

Proceeds from Stock Options Exercised | $

$ 9,000

Proceeds from Issuance or Sale of Equity | $

$ 25,000

0

Warrants and Rights Outstanding | $

$ 1,125,843

$ 1,375,425

Class of Warrant or Rights, Weighted-Average Exercise Price of Warrants or Rights, Outstanding | $ / shares

$ 0.30

$ 0.24

Warrants, Weighted-Average Remaining Contractual Term

1 year 160 days

116 days

116 days

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number | shares

3,565,556

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

450,000

50,000

2,540,000

Share-based Compensation | $

$ 480,178

$ 49,625

Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

596,839

Proceeds from Issuance of Private Placement | $

$ 98,796

Number of Private Placements

2

Partial Subscription [Member]

7. Stockholders' Equity (Details) [Line Items]

Sale of Stock, Price Per Share | $ / shares

$ 0.17

Unit Description

Each unit includes one common share and one share purchase warrant

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.35

Warrants, Term

2 years

Proceeds from Issuance or Sale of Equity | $

$ 25,000

Unit Y [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

600,000

Proceeds from Issuance of Private Placement | $

$ 100,367

Unit Description

Each Unit Y consists of one common share and one share purchase warrant.

Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)

$ 0.28

CAD 0.35

Warrants, Term

2 years

Nimbo Acquisition [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, Acquisitions | shares

2,500,000

2,500,000

Stock Issued During Period, Value, Acquisitions | $

$ 475,000

Stock Option Plan [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

450,000

50,000

Share-based Compensation Arrangement by Share-based Payment Award, Options Exercise Price | $ / shares

$ 0.18

$ 0.17

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date

Jun. 5, 2019

Apr. 1, 2019

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

50% of these 50,000 options will be vested on October 1, 2014 and April 1, 2015 respectively

Number of Consultants

3

Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period | shares

450,000

Stock Option Plan [Member] | Officer [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

2,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Options Exercise Price | $ / shares

$ 0.19

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date

Jun. 1, 2020

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

vesting in a range from immediate vesting to expiry on September 21, 2017

Share-based Compensation Award, Tranche One [Member] | Stock Option Plan [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

50% on May 1, 2015

Share-based Compensation Award, Tranche Two [Member] | Stock Option Plan [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

remaining 50% on May 1, 2016

Unit A [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

843,750

Proceeds from Issuance of Private Placement | $

$ 67,500

Sale of Stock, Price Per Share | $ / shares

$ 0.08

Unit Description

Each Unit A consisted of one common share and one share purchase warrant, each warrant

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.20

Warrants, Term

1 year

Shares Issued at $0.08 [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

625,000

Proceeds from Issuance of Private Placement | $

$ 50,000

Shares Issued, Price Per Share | $ / shares

$ 0.08

Stock Issued at $.015 [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

333,333

Proceeds from Issuance of Private Placement | $

$ 50,000

Shares Issued, Price Per Share | $ / shares

$ 0.15

Unit B [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

384,616

Proceeds from Issuance of Private Placement | $

$ 50,000

Unit Description

Each Unit B consisted of one common share and one share purchase warrant, each warrant

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.26

Warrants, Term

1 year

Shares Issued, Price Per Share | $ / shares

$ 0.13

Stock Issued at $0.168 [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

297,619

Proceeds from Issuance of Private Placement | $

$ 50,000

Sale of Stock, Price Per Share | $ / shares

$ 0.168

Stock Issued at $0.18 [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

277,778

Proceeds from Issuance of Private Placement | $

$ 50,000

Sale of Stock, Price Per Share | $ / shares

$ 0.18

Unit C [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

147,059

Proceeds from Issuance of Private Placement | $

$ 25,000

Sale of Stock, Price Per Share | $ / shares

$ 0.17

Unit Description

Each Unit C consisted of one common share and one share purchase warrant.

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.40

Warrants, Term

2 years

Stock Issued for Services [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, Issued for Services | shares

529,722

529,722

Stock Issued During Period, Value, Issued for Services | $

$ 102,420

Private Placement #1 [Member] | Unit X [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

133,333

Proceeds from Issuance of Private Placement | $

$ 20,000

Sale of Stock, Price Per Share | $ / shares

$ 0.15

Unit Description

Each Unit X consists of one common share and a half share purchase warrant, each whole warrant

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.35

Warrants, Term

2 years

Private Placement #1 [Member] | Unit Y [Member]

7. Stockholders' Equity (Details) [Line Items]

Warrants, Acceleration of Expiration, Description

These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than CAD$0.60 for twenty consecutive trading days.

Private Placement #2 [Member] | Private Placement [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

463,506

Proceeds from Issuance of Private Placement | $

$ 78,796

Sale of Stock, Price Per Share | $ / shares

$ 0.17

Private Placement #3 [Member] | Unit Z [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Shares, New Issues | shares

294,118

Proceeds from Issuance of Private Placement | $

$ 50,000

Unit Description

Each Unit Z includes one common share and one share purchase warrant

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.35

Warrants, Term

2 years

Warrants, Acceleration of Expiration, Description

These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than $0.50 for ten consecutive trading days.

Shares for Services Rendered [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Value, Issued for Services | $

53,374

Shares for Prepaid Services [Member]

7. Stockholders' Equity (Details) [Line Items]

Stock Issued During Period, Value, Issued for Services | $

$ 54,570

Consultants [Member] | Stock Option Plan [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

540,000

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date

Sep. 21, 2020

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

vesting in a range from immediate vesting to expiry on September 21, 2017

Convertible Debenture One [Member] | Convertible Debt [Member]

7. Stockholders' Equity (Details) [Line Items]

Debt Conversion, Converted Instrument, Shares Issued | shares

310,318

611,995

611,995

Debt Conversion, Original Debt, Amount

$ 50,664

$ 0

CAD 100,000

Maximum [Member] | Consultants [Member] | Stock Option Plan [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options Exercise Price | CAD / shares

CAD 0.25

Minimum [Member] | Consultants [Member] | Stock Option Plan [Member]

7. Stockholders' Equity (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options Exercise Price | CAD / shares

CAD 0.19

7. Stockholders' Eq

7. Stockholders' Equity (Details) - Schedule of Stockholders' Equity Note, Warrants	12 Months Ended
	Dec. 31, 2015$ / sharesshares	Dec. 31, 2015CAD / sharesshares	Dec. 31, 2014shares
Class of Warrant or Right [Line Items]
Warrants, Outstanding	1,125,843	1,125,843	1,375,425
Warrants, Expired	1,228,366
Warrants, Issuance	684,667
Warrants, Outstanding	1,125,843	1,125,843	1,375,425
Warrants at $0.20 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	0	0	281,250
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.20
Warrants, Expiry Date	28-Jan-15
Warrants, Expired	281,250
Warrants, Issuance	0
Warrants, Outstanding	0	0	281,250
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.20
Warrants, Expiry Date	28-Jan-15
Warrants at $0.20 #2 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	0	0	562,500
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.20
Warrants, Expiry Date	28-Jan-15
Warrants, Expired	562,500
Warrants, Issuance	0
Warrants, Outstanding	0	0	562,500
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.20
Warrants, Expiry Date	28-Jan-15
Warrants at $0.26 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	0	0	192,308
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.26
Warrants, Expiry Date	27-Apr-15
Warrants, Expired	192,308
Warrants, Issuance	0
Warrants, Outstanding	0	0	192,308
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.26
Warrants, Expiry Date	27-Apr-15
Warrants at $0.26 #2 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	0	0	192,308
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.26
Warrants, Expiry Date	27-Apr-15
Warrants, Expired	192,308
Warrants, Issuance	0
Warrants, Outstanding	0	0	192,308
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.26
Warrants, Expiry Date	27-Apr-15
Warrants at $0.40 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	147,059	147,059	147,059
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.40
Warrants, Expiry Date	30-Sep-16
Warrants, Expired	0
Warrants, Issuance	0
Warrants, Outstanding	147,059	147,059	147,059
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.40
Warrants, Expiry Date	30-Sep-16
Warrants at $0.28 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	66,666	66,666	0
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.35
Warrants, Expiry Date	22-Apr-17
Warrants, Expired	0
Warrants, Issuance	66,667
Warrants, Outstanding	66,666	66,666	0
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.35
Warrants, Expiry Date	22-Apr-17
Warrants at $0.28 #2 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	600,000	600,000	0
Warrants, Exercise Price (in Dollars per share) | CAD / shares		CAD 0.35
Warrants, Expiry Date	17-May-15
Warrants, Expired	0
Warrants, Issuance	600,000
Warrants, Outstanding	600,000	600,000	0
Warrants, Exercise Price (in Dollars per share) | CAD / shares		CAD 0.35
Warrants, Expiry Date	17-May-15
Warrants at $0.26 #3 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	18,000	18,000	0
Warrants, Exercise Price (in Dollars per share) | CAD / shares		CAD 0.35
Warrants, Expiry Date	13-Aug-17
Warrants, Expired	0
Warrants, Issuance	18,000
Warrants, Outstanding	18,000	18,000	0
Warrants, Exercise Price (in Dollars per share) | CAD / shares		CAD 0.35
Warrants, Expiry Date	13-Aug-17
Warrants at $0.35 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	294,118	294,118	0
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.35
Warrants, Expiry Date	17-Dec-17
Warrants, Expired	0
Warrants, Issuance	294,118
Warrants, Outstanding	294,118	294,118	0
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.35
Warrants, Expiry Date	17-Dec-17

7. Stockholders' 43

7. Stockholders' Equity (Details) - Schedule of Option Activity - $ / shares	Apr. 22, 2015	Jun. 05, 2014	Apr. 28, 2014	Dec. 31, 2015		Dec. 31, 2014	Dec. 31, 2013
Schedule of Option Activity [Abstract]
Options outstanding, Number of Options				4,080,556	[1]	1,640,556	1,140,556
Options outstanding, Weighted average exerciseprice				$ 0.16		$ 0.12	$ 0.09
Options exercised	100,000			100,000
Options exercised				$ 0.09
Options Granted, Number of Options		450,000	50,000	2,540,000
Options Granted, Weighted average exerciseprice		$ 0.18	$ 0.17	$ 0.19
[1]	Number of options exercisable as December 31, 2015 was 3,565,556.

7. Stockholders' 44

7. Stockholders' Equity (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Under Review)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Under Review) [Abstract]
Expected dividend yield	0.00%	0.00%
Volatility	170.00%	230.00%
Risk free interest rate	1.52%	1.52%
Expected option life	5 years	5 years
Forfeiture rate	0.00%	0.00%

8. Derivative liabilities (Deta

8. Derivative liabilities (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
8. Derivative liabilities (Details) [Line Items]
Derivative Liability, Current (in Dollars)	$ 33,982
Fair Value Assumptions, Expected Dividend Rate	0.00%
Minimum [Member]
8. Derivative liabilities (Details) [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	0.86%
Fair Value Assumptions, Expected Term	1 year 135 days
Fair Value Assumptions, Expected Volatility Rate	103.19%
Maximum [Member]
8. Derivative liabilities (Details) [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	1.54%
Fair Value Assumptions, Expected Term	5 years
Fair Value Assumptions, Expected Volatility Rate	176.96%

8. Derivative lia

8. Derivative liabilities (Details) - Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 0	$ 0
Ending balance	33,982	0
Warrant [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances	28,267	0
Equity Option [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances	$ 5,715	$ 0

9. Note payable (Details)

9. Note payable (Details)	Aug. 13, 2015USD ($)shares	Aug. 13, 2015CADshares	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)shares	Dec. 31, 2014CAD
9. Note payable (Details) [Line Items]
Notes Payable, Current			$ 52,592	$ 116,238
Debt Conversion, Original Debt, Amount	$ 50,644	CAD 65,667		$ 50,644
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares	310,318	310,318		310,318
Loans Payable [Member]
9. Note payable (Details) [Line Items]
Debt Instrument, Face Amount			$ 95,000
Debt Instrument, Maturity Date			Dec. 31, 2016
Debt Instrument, Interest Rate, Stated Percentage			5.00%		5.00%
Debt Instrument, Interest Rate, Effective Percentage			14.00%		14.00%
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt			$ 16,163
Debt Instrument, Unamortized Discount			16,163
Interest Payable			1,197	$ 5,938
Notes Payable, Other Payables [Member]
9. Note payable (Details) [Line Items]
Debt Instrument, Face Amount			$ 52,592
Debt Instrument, Interest Rate, Stated Percentage			14.00%		14.00%
Notes Payable, Current				$ 87,238	CAD 61,083

10. Financial instruments (Deta

10. Financial instruments (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Working Capital (Deficit)	$ (536,863)	$ 32,676

11. Supplemental info

11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures	Aug. 13, 2015USD ($)	Aug. 13, 2015CAD	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Dec. 31, 2014CADshares
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
Cash paid for interest			$ 0	$ 5,341
Cash paid for income taxes			0	$ 0
310,318 shares issued for debt settlement	$ 50,644	CAD 65,667	$ 50,644
Nimbo Acquisition [Member]
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
498,801 shares issued for services rendered and yet to rendered (in Shares) | shares			107,944	0	0
Convertible Debenture One [Member] | Convertible Debt [Member]
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
310,318 shares issued for debt settlement			$ 50,664	$ 0	CAD 100,000

11. Supplemental in50

11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures (Parentheticals) - shares	Aug. 13, 2015	Dec. 31, 2015	Dec. 31, 2014
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures (Parentheticals) [Line Items]
Shares issued for debt settlement	310,318	310,318
Shares for services		498,807
Nimbo Acquisition [Member]
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures (Parentheticals) [Line Items]
Shares for services		498,801
Convertible Debenture One [Member] | Convertible Debt [Member]
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures (Parentheticals) [Line Items]
Shares issued for debt settlement		310,318	611,995

12. Income taxes (Details)

12. Income taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 5,228,000	$ 4,664,000
Operating Loss Carryforward sExpiration Date	2,035
Tax Examination, Open Tax Years	2015, 2014, 2013, 2012 and 2011

12. Income taxes (Details) -

12. Income taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Loss for the year	$ (1,613,130)	$ (748,223)
Expected income tax recovery at statutory rates (2015 -35; 2014 - 35%)	(564,595)	(261,878)
Non-deductible item	360,873	62,606
Change in tax rate	27,166	24,454
Increase in valuation allowance	176,556	174,818
	$ 0	$ 0

12. Income taxes (Details) 53

12. Income taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Expected income tax recovery statutory rates	35.00%	35.00%

12. Income taxes (Details) 54

12. Income taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Future income tax assets
Non-capital losses carried forward and others	$ 1,771,239	$ 1,589,431
Less: Valuation allowance	(1,771,239)	(1,589,431)
Net future income tax assets	$ 0	$ 0

13. Subsequent Events (Details)

13. Subsequent Events (Details)	3 Months Ended
	Apr. 14, 2016shares
Subsequent Event [Member]
13. Subsequent Events (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	843,796