IGEN Networks (IGEN) 10-Q 23 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 20, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	IGEN NETWORKS CORP
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		29,259,145
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	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheet - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current
Cash	$ 83,454	$ 33,590
Accounts receivable	41,203	45,182
GST receivable	7,157	5,661
Inventories	52,374	29,643
Prepaid expenses	46,764	61,468
	230,952	175,544
Equipment	15,093	17,643
Goodwill	505,508	505,508
Total Assets	751,553	698,695
Current
Accounts payable	531,980	461,008
Accrued liabilities	121,381	78,361
Deferred revenue	53,825	56,800
Notes payable	119,914	116,238
	827,100	712,407
Non-current
Derivative liabilities	44,531	33,982
Total liabilities	871,631	746,389
Capital Stock:
Authorized - 375,000,000 common shares with $0.001 par value Issued and outstanding -29,059,145 and 28,215,349 respectively	29,059	28,215
Additional paid-in capital	7,715,194	7,586,514
Subscription received	25,000	25,000
Accumulated other comprehensive loss	(24,105)	(11,871)
Deficit accumulated	(7,865,226)	(7,675,552)
Shareholders' Equity	(120,078)	(47,694)
Total Liabilities and Shareholders' Equity	$ 751,553	$ 698,695

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheet (Parentheticals) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
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	29,059,145	28,215,349
Common shares, shares outstanding	29,059,145	28,215,349

Condensed Consolidated Interim4

Condensed Consolidated Interim Statement of Operations - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenue
Sales, hardware	$ 177,283	$ 152,182
Sales, services	96,724	26,367
Revenue, total	274,007	178,549
Cost of goods sold	133,714	117,549
Gross profit	140,293	61,000
Expenses
Advertising and selling expenses	14,777	9,929
Consulting and business development fees	59,183	19,650
Depreciation	2,583	4,428
General and administrative	33,165	38,832
Interest expense	12,814	4,056
Management fees	58,438	14,580
Professional fees	864	22,188
Salaries	100,323	80,972
Stock-based compensation	14,990	19,255
Transfer agent & filing fees	3,697	11,613
Travel and accommodation	17,240	16,681
Total	318,074	242,184
Loss before the others:	(177,781)	(181,184)
Accretion	(1,836)	(1,597)
Change in derivative liabilities	(10,549)	0
Other income	492	0
Share of income (losses) from investment in an associate	0	4,182
Net loss	(189,674)	(178,599)
Other comprehensive Loss:
Net loss for the period	(189,674)	(178,599)
Foreign currency translation adjustment	(12,234)	12,347
Total comprehensive loss	$ (201,908)	$ (166,252)
Net Loss per share, basic and diluted (in Dollars per share)	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding (in Shares)	28,462,252	25,815,273

Condensed Consolidated Interim5

Condensed Consolidated Interim Statement of Cash Flow	3 Months Ended
	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)
Cash Flows from Operating Activities
Net loss	$ (189,674)	$ (178,599)
Items not affecting cash:
Accretion	1,836	1,597
Change in derivative liabilities	10,549	0
Depreciation	2,583	4,428
Share of (income) losses from investment in an associate	0	(4,182)
Share issued for services	37,050	0
Stock-based compensation	14,990	19,255
Other, including net changes in other non-cash balances:
Accounts receivable	3,979	84,155
GST receivable	(1,496)	(1,369)
Inventory	(22,731)	(15,884)
Prepaid and deposit	0	4,934
Accounts payable, accrued liabilities, accrued interest, and deferred revenue	117,107	(32,698)
Net cash used in operating activities	(25,807)	(118,363)
Cash Flows from Financing Activities
Proceeds from share subscription received	0	98,796
Proceeds from share issuance – options exercise	5,000	0
Proceeds from issuance of units, private placement	72,484	0
	77,484	98,796
Effect of exchange rate on cash	(1,813)	(1,062)
Net increase (decrease) in cash	49,864	(20,629)
Cash, beginning of period	33,590	56,347
Cash, end of period	$ 83,454	$ 35,718

Condensed Consolidated Interim6

Condensed Consolidated Interim Statement of Stockholders' Equity (Deficit) - USD ($)	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, 2014	$ 25,815	$ 6,697,680		$ (17,624)	$ (6,062,422)	$ 643,449
Balance (in Shares) at Dec. 31, 2014	25,815,273
Subscription received			$ 25,000			25,000
Stock based compensation		474,463				474,463
Issuance for cash	$ 1,591	256,572				258,163
Issuance for cash (in Shares)	1,590,957
Shares issued for services	$ 499	107,445				$ 107,944
Shares issued for services (in Shares)	498,801					498,807
Share issuance for option exercise (in Shares)						100,000
Share issuance for debt settlement	$ 310	50,354				$ 50,664
Share issuance for debt settlement (in Shares)	310,318
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
Stock based compensation		14,990				$ 14,990
Issuance for cash	$ 588	71,896				$ 72,484
Issuance for cash (in Shares)	588,240					588,240
Shares issued for services	$ 200	36,850				$ 37,050
Shares issued for services (in Shares)	200,000					200,000
Share issuance for option exercise	$ 56	4,944				$ 5,000
Share issuance for option exercise (in Shares)	55,556					55,556
Foreign currency translation adjustment				(12,234)		$ (12,234)
Net loss					(189,674)	(189,674)
Balance at Mar. 31, 2016	$ 29,059	$ 7,715,194	$ 25,000	$ (24,105)	$ (7,865,226)	$ (120,078)
Balance (in Shares) at Mar. 31, 2016	29,059,145					29,059,145

1. Nature and continuance of op

1. Nature and continuance of operations	3 Months Ended
	Mar. 31, 2016
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 is in the business of providing vehicle tracking and recovery solutions to the automotive and power sport industries through its operating subsidiary, Nimbo, LLC. These condensed consolidated interim 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 $7,865,226 as at March 31, 2016. 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. Summary of Significant Accou

2. Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies a) Basic of presentation and consolidation These condensed consolidated interim 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 LLC (incorporated in USA). 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 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 are 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 March 31, 2016 and December 31, 2015 were solely finished goods that can be resold. There was no provision for inventory recorded during the year ended December 31, 2015 and three months ended March 31, 2016. k) Deferred revenue As at March 31, 2016, and December 31, 2015, the Company had deferred revenues of $53,825 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, 2015. 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.

3. Investment in an associates

3. Investment in an associates and Investmen	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block Supplement [Abstract]
Cost and Equity Method Investments Disclosure [Text Block]	3. Investment in an associates and Investment Investment in an associate As at March 31, 2016 and December 31, 2014 and 2015, the Company held approximately 30% of all the outstanding shares of Gogiro Internet Group (“Gogiro”), a private Canadian Company. The Company accounts for its investments in Gogiro with equity method. Consequently, the Company has included Gogiro’s income (losses) in the Company’s condensed consolidated interim financial statements in accordance to the percentage ownership during three months ended March 31, 2015. 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 and March 31, 2016, 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 $227,957 for the year ended December 31, 2015 and fully provided for its investment in Gogiro. Changes in carrying value of the Company’s investment in Gogiro are as follows: Number of Gogiro shares owned Amount ($) 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 ) December 31, 2015 and March 31, 2016 2,478,080 -

4. Equipment

4. Equipment	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	4 Accumulated Effect of Net book Value Cost Amortization foreign exchange 3/31/2016 12/31/2015 Office equipment $ 1,603 $ 997 $ - $ 606 $ 638 Computer 51,375 38,649 (117 ) 12,609 14,626 Software 6,012 4,134 1,878 2,379 TOTAL $ 58,999 $ 43,780 $ (117 ) $ 15,093 $ 17,643

5. Related Party Transactions

5. Related Party Transactions	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	5. Related Party Transactions Related party transactions not disclosed elsewhere in these consolidated financial statements are as follows: During three months ended March 31, 2016, the Company incurred $58,438 in management and consulting fees to two officers and a Company controlled by a director (three months ended March 31, 2015 - $34,230). 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). 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 with Gogiro. 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 for the year ended December 31, 2015. As at March 31, 2016 the Company also had account payable of $64,584 (December 31, 2015 - $63,665) with directors and officers and a company controlled by a director. As at March 31, 2016, the Company had a promissory note payable to a director with balance owing of $30,840 (December 31, 2015 - $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 $762 was included in the Company’s accrued liabilities as at March 31, 2016.

6. Stockholders' Equity

6. Stockholders' Equity	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	6. Stockholders' Equity a) During fiscal 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 settlement of debt of $50,644. There is no gain or loss in connection with this debt settlement. b) During three months ended March 31, 2016, the Company issued the following common shares: · · · c) Subscription received As at December 31, 2015 and March 31, 2016, 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: Continuity of the Company’s share purchase warrant is as follows: December 31, 2015 exercise price expiry date Issuance March 31, 2016 147,059 $ 0.40 30-Sep-16 - 147,059 66,666 $ 0.28 22-Apr-17 - 66,666 600,000 $ 0.28 15-May-17 - 600,000 18,000 $ 0.26 13-Aug-17 - 18,000 294,118 $ 0.35 17-Dec-17 - 294,118 - $ 0.25 29-Mar-18 588,240 588,240 1,125,843 588,240 1,714,083 The number of outstanding warrants as at March 31, 2016 was 1,714,083. As at March 31, 2016, the weighted average exercise price and weight average remaining life of the warrants was $0.29/share (2015/12/31 -$0.32/share) and 1.47 years (2015/12/31 – 1.45 years). e) Stock Options The following table summarizes information about stock options outstanding and exercisable at March 31, 2015: Number of Options Weighted average exercise price $ 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 Options exercised 55,556 0.09 Options cancelled 250,000 0.18 Options outstanding, March 31, 2016 3,775,000 0.16 Number of options exercisable as March 31, 2016 was 3,580,556. The weighted average remaining life is 3.72 year The fair values of stock options granted are amortized over the vesting period where applicable. During three months ended March 31, 2016, the Company recorded $14,990 (Three months ended March 31, 2015 - $19,255) 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: 2016 2015 Expected dividend yield 0 % 0 % Volatility 200 % 200 % Risk free interest rate 1.52 % 1.52 % Expected option life 5 years 5 years Forfeiture rate 0 % 0 %

7. Derivative liabilities

7. Derivative liabilities	3 Months Ended
	Mar. 31, 2016
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	7. 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). 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 March 31, 2016 was $44,531 (2015/12/31 - $33,982). 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%. The fair values of warrants and stock options as at March 31, 2016 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.59% to 0.73%, expected life of 1.37-4.25 years, volatility of 88.19%-111.10% and expected dividend of 0%. January 1, 2015 $ - Issuance of warrants 28,267 Stock options granted 5,715 December 31, 2015 $ 3,982 Changes of fair value 10,549 March 31, 2016 $ 44,531

8. Note payable

8. Note payable	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	8. 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 $89,074 on March 31, 2016 (2015/12/31 -$87,238). Including in the Company’s accrued liabilities, there was an interest payable of $7,122 as at (2015/12/31 - $5,938) in connection with this outstanding promissory note. As at March 31, 2016, the Company also had a promissory note payable of $30,840 owing to a director of the Company (Note 5).

9. Financial instruments

9. Financial instruments	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	9. 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 $596,148 (December 31, 2015 – working capital deficiency of $536,863). The Company intends to have more equity financing, long term debt financing, share for debt settlement in order to eliminate the working capital deficiency and to the operations of the Company.

10. Supplemental information fo

10. Supplemental information for statements of cash flow	3 Months Ended
	Mar. 31, 2016
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	10. Supplemental information for statements of cash flow Supplementary information in connection with the Company’s cash flow is as follows: Three months ended March 31, 2016 2015 Cash paid for interest $ - $ - Cash paid for income taxes - - Shares issued for services 37,050 -

11. Subsequent events

11. Subsequent events	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	11. Subsequent events On May 4 2016, the Company issued 250,000 units for gross proceeds of CAD 30,000. Each unit is comprised of one common share and one share purchase warrant. Each warrant can be exercised into one common share at CAD 0.19/share within two years from issuance. On May 6, 2016, the Company cancelled 50,000 common shares that were issued to a consultant during three months ended March 31, 2016 for services rendered.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	a) Basic of presentation and consolidation These condensed consolidated interim 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 LLC (incorporated in USA). 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 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 are 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 March 31, 2016 and December 31, 2015 were solely finished goods that can be resold. There was no provision for inventory recorded during the year ended December 31, 2015 and three months ended March 31, 2016.
Revenue Recognition, Deferred Revenue [Policy Text Block]	k) Deferred revenue As at March 31, 2016, and December 31, 2015, the Company had deferred revenues of $53,825 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, 2015. 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.

3. Investment in an associate19

3. Investment in an associates and Investmen (Tables)	3 Months Ended
	Mar. 31, 2016
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 ) December 31, 2015 and March 31, 2016 2,478,080 -

4. Equipment (Tables)

4. Equipment (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Accumulated Effect of Net book Value Cost Amortization foreign exchange 3/31/2016 12/31/2015 Office equipment $ 1,603 $ 997 $ - $ 606 $ 638 Computer 51,375 38,649 (117 ) 12,609 14,626 Software 6,012 4,134 1,878 2,379 TOTAL $ 58,999 $ 43,780 $ (117 ) $ 15,093 $ 17,643

6. Stockholders' Equity (Tables

6. Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Continuity of the Company’s share purchase warrant is as follows: December 31, 2015 exercise price expiry date Issuance March 31, 2016 147,059 $ 0.40 30-Sep-16 - 147,059 66,666 $ 0.28 22-Apr-17 - 66,666 600,000 $ 0.28 15-May-17 - 600,000 18,000 $ 0.26 13-Aug-17 - 18,000 294,118 $ 0.35 17-Dec-17 - 294,118 - $ 0.25 29-Mar-18 588,240 588,240 1,125,843 588,240 1,714,083
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes information about stock options outstanding and exercisable at March 31, 2015: Number of Options Weighted average exercise price $ 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 Options exercised 55,556 0.09 Options cancelled 250,000 0.18 Options outstanding, March 31, 2016 3,775,000 0.16
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair values of stock options granted are amortized over the vesting period where applicable. During three months ended March 31, 2016, the Company recorded $14,990 (Three months ended March 31, 2015 - $19,255) 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: 2016 2015 Expected dividend yield 0 % 0 % Volatility 200 % 200 % Risk free interest rate 1.52 % 1.52 % Expected option life 5 years 5 years Forfeiture rate 0 % 0 %

7. Derivative liabilities (Tabl

7. Derivative liabilities (Tables)	3 Months Ended
	Mar. 31, 2016
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). 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 March 31, 2016 was $44,531 (2015/12/31 - $33,982). 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%. The fair values of warrants and stock options as at March 31, 2016 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.59% to 0.73%, expected life of 1.37-4.25 years, volatility of 88.19%-111.10% and expected dividend of 0%. January 1, 2015 $ - Issuance of warrants 28,267 Stock options granted 5,715 December 31, 2015 $ 3,982 Changes of fair value 10,549 March 31, 2016 $ 44,531

10. Supplemental information 23

10. Supplemental information for statements of cash flow (Tables)	3 Months Ended
	Mar. 31, 2016
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: Three months ended March 31, 2016 2015 Cash paid for interest $ - $ - Cash paid for income taxes - - Shares issued for services 37,050 -

1. Nature and continuance of 24

1. Nature and continuance of operations (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Disclosure Text Block [Abstract]
Retained Earnings (Accumulated Deficit)	$ (7,865,226)	$ (7,675,552)

2. Summary of Significant Acc25

2. Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
2. Summary of Significant Accounting Policies (Details) [Line Items]
Deferred Revenue, Current	$ 53,825	$ 56,800
Office Equipment [Member]
2. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	20% declining balance
Computer Equipment [Member]
2. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	55% declining balance
Software and Software Development Costs [Member]
2. 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

3. Investment in an associate26

3. Investment in an associates and Investmen (Details) - Gogiro Acquisition [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2016	Dec. 31, 2014
3. Investment in an associates and Investmen (Details) [Line Items]
Equity Method Investment, Ownership Percentage	30.37%	30.00%	30.44%
Other than Temporary Impairment Losses, Investments (in Dollars)	$ 227,957

3. Investment in an associates

3. Investment in an associates and Investmen (Details) - Summary Investment Holdings - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Share of Gogiro’s income (loss) during the period	$ 0	$ 4,182
Gogiro Acquisition [Member]
Summary of Investment Holdings [Line Items]
Balance, Shares Owned (in Shares)		2,478,080	2,478,080	2,478,080
Balance, Amount		$ 227,075	$ 227,075	$ 241,338
Baalance			0	0
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

3. Investment in an associat28

3. Investment in an associates and Investmen (Details) - Summary Investment Holdings (Parentheticals)	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Gogiro Acquisition [Member]
Summary of Investment Holdings [Line Items]
Share of Gogiro’s income (loss)	30.00%	30.37%	30.44%

4. Equipment (Deta

4. Equipment (Details) - Schedule of Equipment - USD ($)	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	$ 58,999
Property and Equipment Accumulated amortization	43,780
Property and Equipment, Effect of Foreign Change	(117)
Property and Equipment, Net	15,093	$ 17,643
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	1,603
Property and Equipment Accumulated amortization	997
Property and Equipment, Effect of Foreign Change	0
Property and Equipment, Net	606	638
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	51,375
Property and Equipment Accumulated amortization	38,649
Property and Equipment, Effect of Foreign Change	(117)
Property and Equipment, Net	12,609	14,626
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	6,012
Property and Equipment Accumulated amortization	4,134
Property and Equipment, Effect of Foreign Change	0
Property and Equipment, Net	$ 1,878	$ 2,379

5. Related Party Transactions (

5. Related Party Transactions (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Gogiro Acquisition [Member]
5. Related Party Transactions (Details) [Line Items]
Due from Related Parties, Current			$ 30,700
Gogiro Acquisition [Member] | Advances Receivable [Member]
5. Related Party Transactions (Details) [Line Items]
Interest rate on related party receivable			5.00%
Provision for Doubtful Accounts			$ 30,700
Gogiro Acquisition [Member] | Trade Accounts Receivable [Member]
5. Related Party Transactions (Details) [Line Items]
Provision for Doubtful Accounts			155,490
Accounts Receivable, Related Parties, Current			143,425
Officers and Directors [Member] | Management Fees [Member]
5. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 58,438	$ 34,230
Affiliated Entity [Member]
5. Related Party Transactions (Details) [Line Items]
Accounts Payable, Related Parties, Current	64,584		63,665
Director [Member]
5. Related Party Transactions (Details) [Line Items]
Notes Payable, Related Parties, Current	$ 30,840		$ 29,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Interest Payable, Current	$ 762

6. Stockholders' Equity (Detail

6. Stockholders' Equity (Details)	Dec. 11, 2015USD ($)$ / sharesshares	May. 15, 2015USD ($)$ / sharesshares	Apr. 22, 2015USD ($)$ / sharesshares	Mar. 31, 2016USD ($)$ / sharesshares	Mar. 31, 2016CADshares	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)$ / sharesshares	Mar. 31, 2016CAD / shares	May. 15, 2015CAD / shares
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares				588,240	588,240
Proceeds from Issuance of Private Placement				$ 72,484	CAD 100,000.80	$ 0
Unit Description				Each unit is comprised of one common share and one share purchase warrant	Each unit is comprised of one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)				$ 0.25				CAD 0.34
Warrants, Acceleration of Expiration, Description				These warrants are subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s shares is greater than CAD$0.60 for 20 consecutive trading days	These warrants are subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s shares is greater than CAD$0.60 for 20 consecutive trading days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares) | shares			100,000	55,556	55,556		100,000
Proceeds from Stock Options Exercised			$ 9,000	$ 5,000		0
Stock Issued During Period, Shares, Issued for Services (in Shares) | shares				200,000	200,000		498,807
Stock Issued During Period, Value, Issued for Services				$ 37,050			$ 107,944
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares							310,318
Debt Conversion, Original Debt, Amount							$ 50,644
Share-based Compensation Arrangement by Share-based Payment Award, Options Exercise Price (in Dollars per share) | $ / shares				$ 0.09
Proceeds from Issuance or Sale of Equity				$ 0		98,796
Warrants and Rights Outstanding				$ 1,714,083
Class of Warrant or Rights, Weighted-Average Exercise Price of Warrants or Rights, Outstanding (in Dollars per share) | $ / shares				$ 0.29			$ 0.32
Warrants, Weighted-Average Remaining Contractual Term				1 year 171 days	1 year 171 days		1 year 164 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number (in Shares) | shares				3,580,556
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				3 years 262 days	3 years 262 days
Share-based Compensation				$ 14,990		$ 19,255
Private Placement [Member]
6. Stockholders' Equity (Details) [Line Items]
Number of Private Placements			2
Stock Issued During Period, Shares, New Issues (in Shares) | shares			596,839
Proceeds from Issuance of Private Placement			$ 98,796
Partial Subscription [Member]
6. Stockholders' Equity (Details) [Line Items]
Sale of Stock, Price Per Share (in Dollars per share) | $ / shares				$ 0.17
Unit Description				Each unit includes one common share and one share purchase warrant	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	2 years
Proceeds from Issuance or Sale of Equity				$ 25,000
Unit Y [Member] | Private Placement [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | 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
Private Placement #1 [Member] | Unit X [Member] | Private Placement [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares			133,333
Proceeds from Issuance of Private Placement			$ 20,000
Sale of Stock, Price Per Share (in Dollars 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]
6. 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]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares			463,506
Proceeds from Issuance of Private Placement			$ 78,796
Sale of Stock, Price Per Share (in Dollars per share) | $ / shares			$ 0.17
Private Placement #3 [Member] | Unit Z [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | 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]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services							$ 53,374
Shares for Prepaid Services [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services							$ 54,570

6. Stockholders' Equ

6. Stockholders' Equity (Details) - Schedule of Stockholders' Equity Note, Warrants	3 Months Ended
	Mar. 31, 2016$ / sharesshares	Mar. 31, 2016CAD / sharesshares	Dec. 31, 2015shares
Class of Warrant or Right [Line Items]
Warrants, Outstanding	1,714,083	1,714,083	1,125,843
Warrants, Exercise Price (in Dollars per share) | (per share)	$ 0.25	CAD 0.34
Warrants, Issuance	588,240
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, Issuance	0
Warrants at $0.28 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	66,666	66,666	66,666
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.28
Warrants, Expiry Date	22-Apr-17
Warrants, Issuance	0
Warrants at $0.28 #2 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	600,000	600,000	600,000
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.28
Warrants, Expiry Date	15-May-17
Warrants, Issuance	0
Warrants at $0.26 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	18,000	18,000	18,000
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.26
Warrants, Expiry Date	13-Aug-17
Warrants, Issuance	0
Warrants at $0.35 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	294,118	294,118	294,118
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.35
Warrants, Expiry Date	17-Dec-17
Warrants, Issuance	0
Warrants at $0.25 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	588,240	588,240	0
Warrants, Exercise Price (in Dollars per share) | $ / shares	$ 0.25
Warrants, Expiry Date	29-Mar-18
Warrants, Issuance	588,240

6. Stockholders' E33

6. Stockholders' Equity (Details) - Schedule of Option Activity - $ / shares	Apr. 22, 2015	Mar. 31, 2016	Dec. 31, 2015
Schedule of Option Activity [Abstract]
Options outstanding, Number of Options		4,080,556	1,640,556
Options outstanding, Weighted average exercise price		$ 0.16	$ 0.12
Options Exercised, Number of Options	100,000	55,556	100,000
Options Exercised, Weighted average exercise price		$ 0.09	$ 0.09
Options cancelled		250,000
Options cancelled		$ 0.18
Options granted			2,540,000
Options granted			$ 0.19
Options outstanding, Number of Options		3,775,000	4,080,556
Options outstanding, Weighted average exercise price		$ 0.16	$ 0.16

6. Stockholders' E34

6. Stockholders' Equity (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Under Review)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Under Review) [Abstract]
Expected dividend yield	0.00%	0.00%
Volatility	200.00%	200.00%
Risk free interest rate	1.52%	1.52%
Expected option life	5 years	5 years
Forfeiture rate	0.00%	0.00%

7. Derivative liabilities (Deta

7. Derivative liabilities (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2016CAD	Dec. 31, 2015USD ($)
7. Derivative liabilities (Details) [Line Items]
Derivative Liability, Current	CAD 44,531	$ 33,982
Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Minimum [Member]
7. Derivative liabilities (Details) [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	0.59%	0.86%
Fair Value Assumptions, Expected Term	1 year 135 days	1 year 135 days
Fair Value Assumptions, Expected Volatility Rate	88.19%	103.19%
Maximum [Member]
7. Derivative liabilities (Details) [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	0.73%	1.54%
Fair Value Assumptions, Expected Term	4 years 3 months
Fair Value Assumptions, Expected Volatility Rate	111.10%	176.96%

7. Derivative liabil

7. Derivative liabilities (Details) - Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
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	$ 3,982	$ 0
Changes of fair value	10,549
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability	$ 44,531	3,982
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
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

8. Note payable (Details)

8. Note payable (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Mar. 31, 2016	Dec. 31, 2015
8. Note payable (Details) [Line Items]
Notes Payable, Current		$ 119,914	$ 116,238
Loans Payable [Member]
8. 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%
Debt Instrument, Interest Rate, Effective Percentage	14.00%
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt	$ 16,163
Debt Instrument, Unamortized Discount	16,163
Interest Payable	$ 7,122		5,938
Notes Payable, Other Payables [Member]
8. Note payable (Details) [Line Items]
Debt Instrument, Face Amount		30,840
Notes Payable, Current		$ 89,074	$ 87,238

9. Financial instruments (Detai

9. Financial instruments (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Working Capital (Deficit)	$ 596,148	$ 536,863

10. Supplemental info

10. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
10. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
Cash paid for interest	$ 0	$ 0
Cash paid for income taxes	0	0
Nimbo Acquisition [Member]
10. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
Shares issued for services	$ 37,050	$ 0

11. Subsequent events (Details)

11. Subsequent events (Details)	May. 06, 2016shares	May. 04, 2016USD ($)$ / sharesshares	Mar. 31, 2016USD ($)$ / sharesshares	Mar. 31, 2016CADshares	Mar. 31, 2015USD ($)	Mar. 31, 2016CAD / shares
11. Subsequent events (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			588,240	588,240
Proceeds from Issuance of Private Placement (in Dollars)			$ 72,484	CAD 100,000.80	$ 0
Unit Description			Each unit is comprised of one common share and one share purchase warrant	Each unit is comprised of one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | (per share)			$ 0.25			CAD 0.34
Subsequent Event [Member]
11. Subsequent events (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		250,000
Proceeds from Issuance of Private Placement (in Dollars) | $		$ 30,000
Unit Description		Each unit is comprised of one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares		$ 0.19
Warrants, Term		2 years
Stock Repurchased and Retired During Period, Shares	50,000