IGEN Networks (IGEN) 10-Q 22 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 18, 2017
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		34,716,827
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, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 38,523	$ 40,023
Accounts and other receivables	143,741	162,429
Inventory	13,438	17,226
Prepaid expenses and deposits	24,844	18,811
Restricted cash	25,000	15,000
Total Current Assets	245,546	253,489
Equipment	5,985	7,385
Goodwill	505,508	505,508
Total Assets	757,039	766,382
Current Liabilities
Accounts payable and accrued liabilities	703,091	742,876
Current portion of deferred revenue	209,534	239,168
Notes payable	63,293	79,998
Convertible debenture, net of unamortized discount of $32,106 and $nil, respectively	17,894
Derivative liabilities	82,474	27,930
Total Current Liabilities	1,076,286	1,089,972
Deferred revenue	107,138	73,985
Total Liabilities	1,183,424	1,163,957
Stockholders’ Deficit
Common stock: Authorized - 375,000,000 shares with $0.001 par value Issued and outstanding – 34,667,807 and 32,389,585 shares, respectively	34,668	32,390
Share subscriptions received	25,000	25,000
Additional paid-in capital	8,321,506	8,109,286
Deferred compensation	(11,044)	(19,592)
Accumulated other comprehensive loss	(49,444)	(32,349)
Deficit	(8,747,071)	(8,512,310)
Total Stockholders’ Deficit	(426,385)	(397,575)
Total Liabilities and Stockholders’ Deficit	$ 757,039	$ 766,382

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Convertible debenture, discount (in Dollars)	$ 32,106
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	34,667,807	32,389,585
Common shares, shares outstanding	34,667,807	32,389,585

Condensed Consolidated Interim4

Condensed Consolidated Interim Statement of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenue
Sales, hardware	$ 210,627	$ 177,283
Sales, services	112,749	96,724
Total Revenue	323,376	274,007
Cost of goods sold	189,809	133,714
Gross Profit	133,567	140,293
Expenses
Advertising and selling expenses	45,158	14,777
Consulting and business development fees	37,406	59,183
Depreciation	1,402	2,583
Foreign exchange gain	(16,416)	(492)
General and administrative	48,626	37,726
Management fees	70,330	58,438
Salaries	112,938	100,323
Stock-based compensation	8,858	14,990
Travel	37,341	17,240
Total Expenses	345,643	304,768
Loss Before Other Expenses	(212,076)	(164,475)
Other Expenses
Accretion of discount on notes payable	(21)	(1,836)
Loss on change in fair value of derivative liabilities	(22,417)	(10,549)
Interest expense	(247)	(12,814)
Total Other Expenses	(22,685)	(25,199)
Net Loss for the Period	(234,761)	(189,674)
Other Comprehensive Loss
Foreign currency translation loss	(17,095)	(12,234)
Comprehensive Loss for the Period	$ (251,856)	$ (201,908)
Net Loss per Share, Basic and Diluted (in Dollars per share)	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding (in Shares)	33,123,679	28,462,252

Condensed Consolidated Interim5

Condensed Consolidated Interim Statement of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Receivables from Stockholder [Member]	Additional Paid-in Capital [Member]	Deferred Compensation, Share-based Payments [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2015	$ 28,215	$ 25,000	$ 7,586,514	$ (54,570)	$ (11,871)	$ (7,675,552)	$ (102,264)
Balance (in Shares) at Dec. 31, 2015	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
Shares issued for services	$ 200		36,850				37,050
Shares issued for services (in Shares)	200,000
Share issuance for option exercise	$ 56		4,944				5,000
Share issuance for option exercise (in Shares)	55,556
Deferred compensation charged to operations				8,409			8,409
Foreign currency translation adjustment					(12,234)		(12,234)
Net loss						(189,674)	(189,674)
Balance at Mar. 31, 2016	$ 29,059	25,000	7,715,194	(46,161)	(24,105)	(7,865,226)	(166,239)
Balance (in Shares) at Mar. 31, 2016	29,059,145
Balance at Dec. 31, 2016	$ 32,390	25,000	8,109,286	(19,592)	(32,349)	(8,512,310)	$ (397,575)
Balance (in Shares) at Dec. 31, 2016	32,389,585						32,389,585
Stock based compensation			8,858				$ 8,858
Issuance for cash	$ 2,222		197,778				200,000
Issuance for cash (in Shares)	2,222,222
Shares issued for services	$ 56		5,584				5,640
Shares issued for services (in Shares)	56,000
Deferred compensation charged to operations				8,548			8,548
Foreign currency translation adjustment					(17,095)		(17,095)
Net loss						(234,761)	(234,761)
Balance at Mar. 31, 2017	$ 34,668	$ 25,000	$ 8,321,506	$ (11,044)	$ (49,444)	$ (8,747,071)	$ (426,385)
Balance (in Shares) at Mar. 31, 2017	34,667,807						34,667,807

Condensed Consolidated Interim6

Condensed Consolidated Interim Statement of Cash Flow (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash Flows from Operating Activities
Net loss for the period	$ (234,761)	$ (189,674)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discount on notes payable	21	1,836
Loss on change in fair value of derivative liabilities	22,417	10,549
Depreciation	1,402	2,583
Shares issued for services	14,188	37,050
Stock-based compensation	8,858	14,990
Changes in operating assets and liabilities:
Accounts and other receivables	18,688	2,483
Inventory	3,788	(22,731)
Prepaid expenses and deposits	(6,033)	0
Restricted cash	(10,000)	0
Accounts payable and accrued liabilities	(39,785)	120,082
Deferred revenue	3,519	(2,975)
Net Cash Used in Operating Activities	(217,698)	(25,807)
Cash Flows from Financing Activities
Proceeds from notes payable	8,000	0
Repayment of notes payable	(25,000)	0
Proceeds from convertible debenture	50,000	0
Proceeds from issuance of common stock	200,000	72,484
Proceeds from options exercised	0	5,000
Net Cash Provided by Financing Activities	233,000	77,484
Effect of Foreign Exchange Rate Changes on Cash	(16,802)	(1,813)
Change in Cash	(1,500)	49,864
Cash, Beginning of Period	40,023	33,590
Cash, End of Period	38,523	83,454
Supplemental Disclosures:
Interest paid	25	0
Income taxes paid	$ 0	$ 0

1. Nature and Continuance of Op

1. Nature and Continuance of Operations	3 Months Ended
	Mar. 31, 2017
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: (i) investing in and managing private high-tech companies that offer products and services in the domains of wireless broadband The accompanying condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2016. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown. The preparation of these condensed consolidated interim financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year. 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 incurred a net loss of $234,761 during the period ended March 31, 2017, and had accumulated losses of $8,747,071 and a working capital deficit of $830,740 as at March 31, 2017. 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 condensed consolidated interim 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, 2017
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 the Company and the following wholly-owned subsidiaries: IGEN Business Solutions Inc. Incorporated in Canada Nimbo, LLC Incorporated in USA All inter-company 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, are expressed in U.S. 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 below. (b) Reclassifications Certain reclassifications have been made to the prior period’s condensed consolidated interim financial statements to conform to the current period’s presentation. (c) Use of Estimates The preparation of these condensed consolidated interim 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 condensed consolidated interim financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable, fair value of derivative liabilities, fair value of stock-based compensation, and deferred income tax asset valuation allowances. 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. (d) Recent Accounting Pronouncements A number of new standards, and amendments to standards and interpretations, are not yet effective for the period ended March 31, 2017, and have not been applied in preparing these condensed consolidated interim financial statements. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Revenue Recognition Revenue from Contracts with Customers Deferral of the Effective Date Revenue from Contracts with Customers Identifying Performance Obligations and Licensing Revenues from Contracts with Customers Narrow-Scope Improvements and Practical Expedients

3. Accounts and Other Receivabl

3. Accounts and Other Receivables	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	3. Accounts and Other Receivables March 31, 2017 $ December 31, 2016 $ Trade accounts receivable 134,963 149,825 GST and other receivables 10,396 14,222 Allowance for doubtful accounts (1,618 ) (1,618 ) 143,741 162,429

4. Equipment

4. Equipment	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	4. Equipment Net Carrying Value Cost $ Accumulated Amortization $ March 31, 2017 $ December 31, 2016 $ Computer equipment 50,453 45,042 5,411 6,436 Office equipment 1,603 1,029 574 574 Software 6,012 6,012 - 375 Total 58,068 52,083 5,985 7,385

5. Accounts Payable and Accrued

5. Accounts Payable and Accrued Liabilities	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	5. Accounts Payable and Accrued Liabilities March 31, 2017 $ December 31, 2016 $ Trade accounts payable 595,506 652,537 Accrued liabilities 47,576 39,035 Accrued interest payable 12,660 12,862 Payroll and commissions payable 43,885 32,063 Taxes payable 3,464 6,379 703,091 742,876

6. Notes Payable

6. Notes Payable	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	6. Notes Payable (a) On September 30, 2014, the Company issued a note payable for $95,000 in exchange for settlement of accounts payable. The note payable is unsecured, bears interest at 5% per annum, and is due on demand. 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 Company recorded a debt discount of $16,163 to the note payable, which is amortized over the term of the note, and a corresponding amount to additional paid-in capital at issuance. During the year ended December 31, 2016, the Company repaid $30,000 of the principal. During the three months ended March 31, 2017, the Company repaid $25,000 of the principal. As at March 31, 2017, the carrying value of the note payable is $40,000 (December 31, 2016 – $65,000) and the Company recorded accrued interest of $10,711 (December 31, 2016 – $10,711), which has been included in accounts payable and accrued liabilities. (b) As at March 31, 2017, the Company had a note payable of $14,886 (Cdn$20,000) (December 31, 2016 – $14,998 (Cdn$20,000)) owed to a director, which is unsecured, bears interest at 5% per annum, and is due on October 30, 2017. As at March 31, 2017, the Company recorded accrued interest of $1,949 (Cdn$2,619) (December 31, 2016 – $1,767 (Cdn$2,373)), which has been included in accounts payable and accrued liabilities. (c) On March 23, 2017, the Company entered into the loan agreement with a third party for a principal amount of $8,695, which includes a one-time loan fee of $695, which was charged to interest expense. The note payable is unsecured, non-interest bearing, and requires minimum payments of 10% of the loan every ninety days from the start date of March 26, 2017. 25% of all funds processed through the Company's PayPal account will be used to pay off the loan until the loan is repaid in full. As at March 31, 2017, the balance of the note payable was $8,407 (December 31, 2016 - $nil).

7. Convertible Debentures

7. Convertible Debentures	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Short-term Debt [Text Block]	7. Convertible Debenture On March 30, 2017, the Company issued a convertible debenture to a third party in the principal amount of $50,000. Under the terms of the debenture, the amount is unsecured, bears interest at 12% per annum, calculated monthly and not in advance, and is due on September 30, 2017. Subject to the approval of the holder of the convertible debenture, the Company may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (September 30, 2017) into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock. The Company analyzed the conversion option under ASC 815, “ Derivative and Hedging

8. Derivative Liabilities

8. Derivative Liabilities	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block [Abstract]
Derivatives and Fair Value [Text Block]	8. Derivative Liabilities During the year ended December 31, 2016, the Company issued share purchase warrants as part of private placements with exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency of U.S. dollars and cannot be considered to be indexed to the Company’s own stock. The Company records the fair value of its share purchase warrants with a Cdn$ exercise price in accordance with ASC 815. The fair value of the derivative liabilities is revalued quarterly with corresponding gains and losses recorded in the consolidated statement of operations. As at March 31, 2017, the Company had a derivative liability of $42,642 (December 31, 2016 - $27,930) relating to the share purchase warrants. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the share purchase warrants denominated in Canadian dollars during the three months ended March 31, 2017, assuming no expected dividends: March 31, 2017 March 31, 2016 Expected volatility 129% - 241 % 103% - 177 % Risk free interest rate 0.74% - 1.03 % 0.86% - 1.54 % Expected life (in years) 0.1 - 1.0 1.4 - 5.0 During the three months ended March 31, 2017, the Company issued a convertible debenture with variable exercise prices based on market rates (Note 7). The Company records the fair value of its convertible debenture with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. As at March 31, 2017, the Company had a derivative liability of $39,832 (December 31, 2016 - $nil) relating to the conversion feature of the convertible debenture. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the convertible debentures outstanding during the three months ended March 31, 2017, assuming no expected dividends: March 31, 2017 March 31, 2016 Expected volatility 212 % - Risk free interest rate 0.91 % - Expected life (in years) 0.6 - During the three months ended March 31, 2017, the Company recorded a loss on fair value of derivative liabilities of $22,417 (2016 – $10,549).

9. Related Party Transactions

9. Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	9. Related Party Transactions (a) During the three months ended March 31, 2017, the Company incurred $72,164 (2016 - $58,438) in management and consulting fees to companies controlled by three officers of the Company. (b) As at March 31, 2017, the Company was owed $180,919 (Cdn$241,003) (December 31, 2016 - $179,505 (Cdn$241,003)) from Gogiro, a company of which the Company has significant influence for cash advances. Of this amount, $30,403 (Cdn$40,500) (December 31, 2016 - $30,165 (Cdn$40,500)) is unsecured, bears interest at 5% per annum, and is due on demand. The remaining amounts due are unsecured, non-interest bearing, and due on demand. During the year ended December 31, 2015, the Company recorded an allowance of $180,919 (Cdn$241,003) against the outstanding balance. (c) As at March 31, 2017, the Company owed $150,757 (December 31, 2016 - $132,053) to officers of the Company and companies controlled by officers of the Company, which is included in accounts payable and accrued liabilities. The amounts owed are unsecured, non-interest bearing, and due on demand.

10. Common Stock

10. Common Stock	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	10. Common Stock Share transactions for the period ended March 31, 2017: (a) On March 2, 2017, the Company issued 2,222,222 units at $0.09 per unit for proceeds of $200,000. Each unit consisted of one share of common stock and one share purchase warrant exercisable until March 2, 2019. The share purchase warrant is exercisable at $0.18 per share for the first year and $0.23 per share thereafter. (b) On March 2, 2017, the Company issued 56,000 shares of common stock with a fair value of $5,640 for consulting services rendered by a company controlled by the Vice President of Finance of the Company. (c) As at March 31, 2017 and December 31, 2016, the Company has share subscriptions received of $25,000 for the issuance of units at $0.17 per unit. Each unit will consist of one common share and one share purchase warrant exercisable at $0.35 per share for a period expiring two years from their date of issuance. (d) During the year ended December 31, 2015, the Company issued 498,801 common shares with a fair value of $107,944 for services. Of this amount, $70,300 relates to services to be rendered, which was recorded as deferred compensation. The fair value of the common stock was determined based on the closing price of the Company’s common stock. During the three months ended March 31, 2017, the Company expensed $8,548 (2016 - $8,409) of the deferred compensation as consulting fees, which reflects the pro-rata portion of the services provided to March 31, 2017.

11. Share Purchase Warrants

11. Share Purchase Warrants	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	11. Share Purchase Warrants The following table summarizes the continuity schedule of the Company’s share purchase warrants: Number of warrants Weighted average exercise price $ Balance, December 31, 2016 4,055,294 0.20 Issued 2,272,222 0.18 Balance, March 31, 2017 6,327,516 0.20 As at March 31, 2017, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price $ Expiry date 66,666 0.35 April 22, 2017 600,000 Cdn$0.35 May 14, 2017 312,500 0.20 June 9, 2017 18,000 Cdn$0.35 August 13, 2017 357,143 0.14 October 12, 2017 980,392 0.15 December 2, 2017 294,118 0.35 December 11, 2017 588,235 0.15 December 13, 2017 588,240 Cdn$0.34 March 29, 2018 250,000 0.15 May 4, 2018 2,222,222 0.18 March 2, 2019 50,000 0.20 January 2, 2022 6,327,516 During the three months ended March 31, 2017, the Company issued 50,000 share purchase warrants with a fair value of $2,185 as contract fees to a third party for future financing, which was recorded in stock-based compensation. The Company uses the Black-Scholes option pricing model to establish the fair value of warrants issued assuming no expected dividends or forfeitures and the following weighted average assumptions: 2017 2016 Expected volatility 173 % - Risk free interest rate 1.14 % - Expected life (in years) 3.0 -

12. Stock Options

12. Stock Options	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	12. Stock Options The following table summarizes the continuity schedule of the Company’s stock options: Number of options Weighted average exercise price $ Aggregate intrinsic value $ Balance, December 31, 2016 and March 31, 2017 4,000,000 0.16 24,700 Outstanding Exercisable Range of exercise prices $ Number of shares Weighted average remaining contractual life (years) Weighted average exercise price $ Number of shares Weighted average exercise price $ 0.07 75,000 1.0 0.07 75,000 0.07 0.09 960,000 1.0 0.09 960,000 0.09 0.10 250,000 4.5 0.10 150,000 0.10 0.16 225,000 3.9 0.16 75,000 0.16 0.19 2,370,000 3.5 0.19 2,320,000 0.19 Cdn$0.25 120,000 3.5 Cdn$0.25 70,000 Cdn$0.25 4,000,000 2.9 0.16 3,650,000 0.16 The fair values of stock options granted are amortized over the vesting period where applicable. During the three months ended March 31, 2017, the Company recorded $6,673 (2016 - $14,990) in 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 assuming no expected dividends or forfeitures and the following weighted average assumptions: 2017 2016 Expected volatility - 200 % Risk free interest rate - 1.52 % Expected life (in years) - 5.0

13. Segmented Information

13. Segmented Information	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	13. Segmented Information The Company has one reportable segment: vehicle tracking and recovery solutions. The Company allocates resources to and assesses the performance of each reportable segment using information about its revenue and operating income (loss). The Company does not evaluate operating segments using discrete asset information. The following table summarizes the financial performance of the Company’s reportable segments: Three months ended March 31, 2017 $ Three months ended March 31, 2016 $ Vehicle tracking and recovery solutions 323,376 274,007 Total consolidated net revenue 323,376 274,007 Segmentation by geographical location is not presented as all revenues are earned in U.S. Total assets by segment are not presented as that information is not used to allocate resources or assess performance at the segment level and is not reviewed by the Chief Operating Decision Maker of the Company.

14. Concentration Risk

14. Concentration Risk	3 Months Ended
	Mar. 31, 2017
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	14. Concentration Risk The Company extends credit to customers on an unsecured basis in the normal course of business. The Company’s policy is to perform an analysis of the recoverability of its receivables at the end of each reporting period and to establish allowances where appropriate. The Company analyzes historical bad debts and contract losses, customer concentrations, and customer credit-worthiness when evaluating the adequacy of the allowances. During the three months ended March 31, 2017, the Company had two (2016 - three) customers which accounted for 77% (2016 - 49%) of total revenues. As at March 31, 2017, the Company had two (December 31, 2016 - two) customers which accounted for 99% (December 31, 2016 - 90%) of accounts receivable.

15. Commitment

15. Commitment	3 Months Ended
	Mar. 31, 2017
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	15. Commitment On July 19, 2016, the Company entered into a settlement agreement with a creditor, whereby the Company would pay $259,828 to the creditor as full repayment of a promissory note (Note 6(a)) and all outstanding payables over a 14 month payment plan.

16. Subsequent Events

16. Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	16. Subsequent Events (a) On April 20, 2017, the Company issued 49,020 shares of common stock for consulting services. (b) On May 11, 2017, the Company granted 1,550,000 stock options to officers, directors, employees, and consultants of the Company, which are exercisable at $0.13 per share and expire on May 11, 2022. Of this amount, 1,150,000 vests on the date of grant, 50,000 vests on October 21, 2017, 50,000 vests on November 11, 2017, and the remaining 300,000 vests on May 11, 2018.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basic of Presentation and Consolidation These condensed consolidated interim financial statements and related notes include the records of the Company and the following wholly-owned subsidiaries: IGEN Business Solutions Inc. Incorporated in Canada Nimbo, LLC Incorporated in USA All inter-company 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, are expressed in U.S. 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 below.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to the prior period’s condensed consolidated interim financial statements to conform to the current period’s presentation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of these condensed consolidated interim 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 condensed consolidated interim financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable, fair value of derivative liabilities, fair value of stock-based compensation, and deferred income tax asset valuation allowances. 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.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements A number of new standards, and amendments to standards and interpretations, are not yet effective for the period ended March 31, 2017, and have not been applied in preparing these condensed consolidated interim financial statements. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Revenue Recognition Revenue from Contracts with Customers Deferral of the Effective Date Revenue from Contracts with Customers Identifying Performance Obligations and Licensing Revenues from Contracts with Customers Narrow-Scope Improvements and Practical Expedients

3. Accounts and Other Receiva24

3. Accounts and Other Receivables (Tables)	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31, 2017 $ December 31, 2016 $ Trade accounts receivable 134,963 149,825 GST and other receivables 10,396 14,222 Allowance for doubtful accounts (1,618 ) (1,618 ) 143,741 162,429

4. Equipment (Tables)

4. Equipment (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Net Carrying Value Cost $ Accumulated Amortization $ March 31, 2017 $ December 31, 2016 $ Computer equipment 50,453 45,042 5,411 6,436 Office equipment 1,603 1,029 574 574 Software 6,012 6,012 - 375 Total 58,068 52,083 5,985 7,385

5. Accounts Payable and Accru26

5. Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	March 31, 2017 $ December 31, 2016 $ Trade accounts payable 595,506 652,537 Accrued liabilities 47,576 39,035 Accrued interest payable 12,660 12,862 Payroll and commissions payable 43,885 32,063 Taxes payable 3,464 6,379 703,091 742,876

8. Derivative Liabilities (Tabl

8. Derivative Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Embedded Derivative Financial Instruments [Member]
8. Derivative Liabilities (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	March 31, 2017 March 31, 2016 Expected volatility 129% - 241 % 103% - 177 % Risk free interest rate 0.74% - 1.03 % 0.86% - 1.54 % Expected life (in years) 0.1 - 1.0 1.4 - 5.0 March 31, 2017 March 31, 2016 Expected volatility 212 % - Risk free interest rate 0.91 % - Expected life (in years) 0.6 -

11. Share Purchase Warrants (Ta

11. Share Purchase Warrants (Tables)	3 Months Ended
	Mar. 31, 2017
11. Share Purchase Warrants (Tables) [Line Items]
Schedule of Warrants, Rollforward [Table Text Block]	The following table summarizes the continuity schedule of the Company’s share purchase warrants: Number of warrants Weighted average exercise price $ Balance, December 31, 2016 4,055,294 0.20 Issued 2,272,222 0.18 Balance, March 31, 2017 6,327,516 0.20
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	As at March 31, 2017, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price $ Expiry date 66,666 0.35 April 22, 2017 600,000 Cdn$0.35 May 14, 2017 312,500 0.20 June 9, 2017 18,000 Cdn$0.35 August 13, 2017 357,143 0.14 October 12, 2017 980,392 0.15 December 2, 2017 294,118 0.35 December 11, 2017 588,235 0.15 December 13, 2017 588,240 Cdn$0.34 March 29, 2018 250,000 0.15 May 4, 2018 2,222,222 0.18 March 2, 2019 50,000 0.20 January 2, 2022 6,327,516
Warrant [Member]
11. Share Purchase Warrants (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The Company uses the Black-Scholes option pricing model to establish the fair value of warrants issued assuming no expected dividends or forfeitures and the following weighted average assumptions: 2017 2016 Expected volatility 173 % - Risk free interest rate 1.14 % - Expected life (in years) 3.0 -

12. Stock Options (Tables)

12. Stock Options (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Options Roll Forward [Table Text Block]	The following table summarizes the continuity schedule of the Company’s stock options: Number of options Weighted average exercise price $ Aggregate intrinsic value $ Balance, December 31, 2016 and March 31, 2017 4,000,000 0.16 24,700
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Outstanding Exercisable Range of exercise prices $ Number of shares Weighted average remaining contractual life (years) Weighted average exercise price $ Number of shares Weighted average exercise price $ 0.07 75,000 1.0 0.07 75,000 0.07 0.09 960,000 1.0 0.09 960,000 0.09 0.10 250,000 4.5 0.10 150,000 0.10 0.16 225,000 3.9 0.16 75,000 0.16 0.19 2,370,000 3.5 0.19 2,320,000 0.19 Cdn$0.25 120,000 3.5 Cdn$0.25 70,000 Cdn$0.25 4,000,000 2.9 0.16 3,650,000 0.16
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 assuming no expected dividends or forfeitures and the following weighted average assumptions: 2017 2016 Expected volatility - 200 % Risk free interest rate - 1.52 % Expected life (in years) - 5.0

13. Segmented Information (Tabl

13. Segmented Information (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	The following table summarizes the financial performance of the Company’s reportable segments: Three months ended March 31, 2017 $ Three months ended March 31, 2016 $ Vehicle tracking and recovery solutions 323,376 274,007 Total consolidated net revenue 323,376 274,007

1. Nature and Continuance of 31

1. Nature and Continuance of Operations (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Disclosure Text Block [Abstract]
Net Income (Loss) Attributable to Parent	$ (234,761)	$ (189,674)
Retained Earnings (Accumulated Deficit)	(8,747,071)		$ (8,512,310)
Working Capital (Deficit)	$ 830,740

3. Accounts and Other Recei

3. Accounts and Other Receivables (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Schedule of Accounts, Notes, Loans and Financing Receivable [Abstract]
Trade accounts receivable	$ 134,963	$ 149,825
GST and other receivables	10,396	14,222
Allowance for doubtful accounts	(1,618)	(1,618)
	$ 143,741	$ 162,429

4. Equipment (Deta

4. Equipment (Details) - Schedule of Equipment - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	$ 58,068
Property and Equipment Accumulated amortization	52,083
Property and Equipment, Effect of Foreign Change	5,985
Property and Equipment, Net	5,985	$ 7,385
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	50,453
Property and Equipment Accumulated amortization	45,042
Property and Equipment, Effect of Foreign Change	5,411
Property and Equipment, Net		6,436
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	1,603
Property and Equipment Accumulated amortization	1,029
Property and Equipment, Effect of Foreign Change	574
Property and Equipment, Net		574
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	6,012
Property and Equipment Accumulated amortization	6,012
Property and Equipment, Effect of Foreign Change	$ 0
Property and Equipment, Net		$ 375

5. Accounts Payable and Accr

5. Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Trade accounts payable	$ 595,506	$ 652,537
Accrued liabilities	47,576	39,035
Accrued interest payable	12,660	12,862
Payroll and commissions payable	43,885	32,063
Taxes payable	3,464	6,379
	$ 703,091	$ 742,876

6. Notes Payable (Details)

6. Notes Payable (Details)	Mar. 23, 2017USD ($)	Sep. 30, 2014USD ($)	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD	Mar. 31, 2017CAD	Dec. 31, 2016CAD
Loans Payable [Member]
6. Notes Payable (Details) [Line Items]
Debt Instrument, Face Amount		$ 95,000
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
Repayments of Convertible Debt			$ 25,000		$ 30,000
Notes Payable			40,000		65,000
Interest Expense, Debt			$ 10,711		10,711
Director [Member]
6. Notes Payable (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			5.00%				5.00%
Notes Payable, Related Parties			$ 14,886		14,998		CAD 20,000	CAD 20,000
Interest Expense, Related Party			1,949	CAD 2,619	$ 1,767	CAD 2,373
Notes Payable, Other Payables [Member]
6. Notes Payable (Details) [Line Items]
Debt Instrument, Face Amount	$ 8,695
Notes Payable			$ 8,407
Debt Instrument, Fee Amount	$ 695
Debt Instrument, Payment Terms	minimum payments of 10% of the loan every ninety days from the start date of March 26, 2017. 25% of all funds processed through the Company's PayPal account will be used to pay off the loan until the loan is repaid in full

7. Convertible Debentures (Deta

7. Convertible Debentures (Details) - Convertible Debt [Member]	Mar. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Mar. 30, 2017CAD
7. Convertible Debentures (Details) [Line Items]
Debt Instrument, Face Amount (in Dollars) | CAD			CAD 50,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%		12.00%
Debt Instrument, Convertible, Terms of Conversion Feature	Subject to the approval of the holder of the convertible debenture, the Company may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (September 30, 2017) into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock.
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 32,127
Convertible Notes Payable	$ 50,000	$ 17,894
Amortization of Debt Discount (Premium)		$ 21

8. Derivative Liabilities (Deta

8. Derivative Liabilities (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
8. Derivative Liabilities (Details) [Line Items]
Derivative Liability, Current	$ 82,474		$ 27,930
Derivative, Gain (Loss) on Derivative, Net	(22,417)	$ (10,549)
Warrant [Member]
8. Derivative Liabilities (Details) [Line Items]
Derivative Liability, Current	42,642		$ 27,930
Embedded Derivative Financial Instruments [Member]
8. Derivative Liabilities (Details) [Line Items]
Derivative Liability, Current	$ 39,832

8. Derivative Liabilities (Det

8. Derivative Liabilities (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility	173.00%	0.00%
Risk free interest rate	1.14%	0.00%
Expected life (in years)	3 years	0 years
Embedded Derivative Financial Instruments [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility		0.00%
Risk free interest rate		0.00%
Expected life (in years)		0 years
Minimum [Member] | Warrant [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility	129.00%	103.00%
Risk free interest rate	0.74%	0.86%
Expected life (in years)	36 days	1 year 146 days
Minimum [Member] | Embedded Derivative Financial Instruments [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility	212.00%
Risk free interest rate	0.91%
Expected life (in years)	219 days
Maximum [Member] | Warrant [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility	241.00%	177.00%
Risk free interest rate	1.03%	1.54%
Expected life (in years)	1 year	5 years

9. Related Party Transactions (

9. Related Party Transactions (Details)	3 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Mar. 31, 2017CAD	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD	Dec. 31, 2015USD ($)	Dec. 31, 2015CAD
Officer [Member] | Management and Consulting Fees [Member]
9. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 72,164	$ 58,438
Number of Officers	3
Affiliated Entity [Member]
9. Related Party Transactions (Details) [Line Items]
Accounts Payable, Related Parties, Current	$ 150,757			$ 132,053
Gogiro Acquisition [Member]
9. Related Party Transactions (Details) [Line Items]
Notes Payable, Related Parties, Current	30,403		CAD 40,500	30,165	CAD 40,500
Loans and Leases Receivable, Allowance						$ 180,919	CAD 241,003
Gogiro Acquisition [Member] | Advances Receivable [Member]
9. Related Party Transactions (Details) [Line Items]
Due from Related Parties, Current	$ 180,919		CAD 241,003	$ 179,505	CAD 241,003
Interest rate on related party receivable	5.00%		5.00%

10. Common Stock (Details)

10. Common Stock (Details) - USD ($)	Mar. 02, 2017	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2016
10. Common Stock (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)	2,222,222
Shares Issued, Price Per Share (in Dollars per share)	$ 0.09	$ 0.17
Proceeds from Issuance or Sale of Equity	$ 200,000
Unit Description	Each unit consisted of one share of common stock and one share purchase warrant exercisable until March 2, 2019	Each unit will consist of one common share and one share purchase warrant exercisable at $0.35 per share for a period expiring two years from their date of issuance.
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)		$ 0.35
Stock Issued During Period, Shares, Issued for Services (in Shares)	56,000
Stock Issued During Period, Value, Issued for Services	$ 5,640	$ 5,640	$ 37,050
Common Stock, Value, Subscriptions		$ 25,000			$ 25,000
Warrants, Term		2 years
Deferred Compensation Arrangement with Individual, Compensation Expense		$ 8,548	$ 8,409
Warrants at $0.18 [Member]
10. Common Stock (Details) [Line Items]
Warrants, Expiration Date	March 2, 2019	March 2, 2019
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.18	$ 0.18
Shares for Prepaid Services [Member]
10. Common Stock (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services				$ 70,300
Stock Issued for Services [Member]
10. Common Stock (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services (in Shares)				498,801
Stock Issued During Period, Value, Issued for Services				$ 107,944
Maximum [Member]
10. Common Stock (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)	$ 0.23

11. Share Purchase Warrants (De

11. Share Purchase Warrants (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
11. Share Purchase Warrants (Details) [Line Items]
Class of Warrant or Rights, Granted	2,272,222
Share-based Compensation	$ 8,858	$ 14,990
Warrants at $0.20 [Member]
11. Share Purchase Warrants (Details) [Line Items]
Class of Warrant or Rights, Granted	50,000
Share-based Compensation	$ 2,185

11. Share Purchase Warrants (D

11. Share Purchase Warrants (Details) - Schedule of Warrants, Rollforward	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Schedule of Warrants, Rollforward [Abstract]
Balance, Number of warrants | shares	4,055,294
Balance, Weighted average exercise price | $ / shares	$ 0.20
Issued, Number of warrants | shares	2,272,222
Issued, Weighted average exercise price | $ / shares	$ 0.18
Balance, Number of warrants | shares	6,327,516
Balance, Weighted average exercise price | $ / shares	$ 0.20

11. Share Purchase Warrants 43

11. Share Purchase Warrants (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - $ / shares	Mar. 02, 2017	Mar. 31, 2017	Dec. 31, 2016
Class of Warrant or Right [Line Items]
Number of warrants outstanding		6,327,516	4,055,294
Exercise price (in Dollars per share)		$ 0.35
Warrants at $0.35 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		66,666
Exercise price (in Dollars per share)		$ 0.35
Expiry date		April 22, 2017
Warrants at $0.35 [Member] | Warrants Issue # 3 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		600,000
Exercise price (in Dollars per share)		$ 0.35
Expiry date		May 14, 2017
Warrants at $0.35 [Member] | Warrants Issue # 2 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		18,000
Exercise price (in Dollars per share)		$ 0.35
Expiry date		August 13, 2017
Warrants at $0.35 [Member] | Warrants Issue #4 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		294,118
Exercise price (in Dollars per share)		$ 0.35
Expiry date		December 11, 2017
Warrants at $0.20 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		312,500
Exercise price (in Dollars per share)		$ 0.20
Expiry date		June 9, 2017
Warrants at $0.20 [Member] | Warrants Issue # 2 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		50,000
Exercise price (in Dollars per share)		$ 0.20
Expiry date		January 2, 2022
Warrants at $0.14 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		357,143
Exercise price (in Dollars per share)		$ 0.14
Expiry date		October 12, 2017
Warrants at $0.15 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		980,392
Exercise price (in Dollars per share)		$ 0.15
Expiry date		December 2, 2017
Warrants at $0.15 [Member] | Warrants Issue # 3 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		250,000
Exercise price (in Dollars per share)		$ 0.15
Expiry date		May 4, 2018
Warrants at $0.15 [Member] | Warrants Issue # 2 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		588,235
Exercise price (in Dollars per share)		$ 0.15
Expiry date		December 13, 2017
Warrants at $0.34 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		588,240
Exercise price (in Dollars per share)		$ 0.34
Expiry date		March 29, 2018
Warrants at $0.18 [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		2,222,222
Exercise price (in Dollars per share)	$ 0.18	$ 0.18
Expiry date	March 2, 2019	March 2, 2019

11. Share Purchase Warrants 44

11. Share Purchase Warrants (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Abstract]
Expected volatility	173.00%	0.00%
Risk free interest rate	1.14%	0.00%
Expected life (in years)	3 years	0 years

12. Stock Options (Details)

12. Stock Options (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
12. Stock Options (Details) [Line Items]
Share-based Compensation	$ 8,858	$ 14,990
Employee Stock Option [Member]
12. Stock Options (Details) [Line Items]
Share-based Compensation	$ 6,673	$ 14,990

12. Stock Options (Details) -

12. Stock Options (Details) - Schedule of Stock Options Roll Forward - Employee Stock Option [Member]	Mar. 31, 2017USD ($)$ / sharesshares
12. Stock Options (Details) - Schedule of Stock Options Roll Forward [Line Items]
Balance, December 31, 2016 and March 31, 2017 | shares	4,000,000
Balance, December 31, 2016 and March 31, 2017 | $ / shares	$ 0.16
Balance, December 31, 2016 and March 31, 2017 | $	$ 24,700

12. Stock Options (Details) 47

12. Stock Options (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of shares (in Shares) | shares	4,000,000
Options Outstanding, Weighted average remaining contractual life	2 years 328 days
Options Outstanding, Weighted average exercise price	$ 0.16
Options Exercisable, Number of shares (in Shares) | shares	3,650,000
Options Exercisable, Weighted average exercise price	$ 0.16
Options $0.07 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.07
Options Outstanding, Number of shares (in Shares) | shares	75,000
Options Outstanding, Weighted average remaining contractual life	1 year
Options Outstanding, Weighted average exercise price	$ 0.07
Options Exercisable, Number of shares (in Shares) | shares	75,000
Options Exercisable, Weighted average exercise price	$ 0.07
Options $0.09 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.09
Options Outstanding, Number of shares (in Shares) | shares	960,000
Options Outstanding, Weighted average remaining contractual life	1 year
Options Outstanding, Weighted average exercise price	$ 0.09
Options Exercisable, Number of shares (in Shares) | shares	960,000
Options Exercisable, Weighted average exercise price	$ 0.09
Options $0.10 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.10
Options Outstanding, Number of shares (in Shares) | shares	250,000
Options Outstanding, Weighted average remaining contractual life	4 years 6 months
Options Outstanding, Weighted average exercise price	$ 0.10
Options Exercisable, Number of shares (in Shares) | shares	150,000
Options Exercisable, Weighted average exercise price	$ 0.10
Options $0.16 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.16
Options Outstanding, Number of shares (in Shares) | shares	225,000
Options Outstanding, Weighted average remaining contractual life	3 years 328 days
Options Outstanding, Weighted average exercise price	$ 0.16
Options Exercisable, Number of shares (in Shares) | shares	75,000
Options Exercisable, Weighted average exercise price	$ 0.16
Options $0.19 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.19
Options Outstanding, Number of shares (in Shares) | shares	2,370,000
Options Outstanding, Weighted average remaining contractual life	3 years 6 months
Options Outstanding, Weighted average exercise price	$ 0.19
Options Exercisable, Number of shares (in Shares) | shares	2,320,000
Options Exercisable, Weighted average exercise price	$ 0.19
Options $0.25 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of shares (in Shares) | shares	120,000
Options Outstanding, Weighted average remaining contractual life	3 years 6 months
Options Outstanding, Weighted average exercise price	$ 0.25
Options Exercisable, Number of shares (in Shares) | shares	70,000
Options Exercisable, Weighted average exercise price	$ 0.25

12. Stock Options (Details) 48

12. Stock Options (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Expected volatility	0.00%	200.00%
Risk free interest rate	0.00%	1.52%
Expected life (in years)	0 years	5 years

13. Segmented Information (Deta

13. Segmented Information (Details)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Number of Reportable Segments	1

13. Segmented Information (Det

13. Segmented Information (Details) - Schedule of Segment Reporting Information, by Segment - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Segment Reporting Information [Line Items]
Net Revenue	$ 323,376	$ 274,007
Vehicle Tracking and Recovery Solutions [Member]
Segment Reporting Information [Line Items]
Net Revenue	$ 323,376	$ 274,007

14. Concentration Risk (Details

14. Concentration Risk (Details) - Customer Concentration Risk [Member]	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Sales Revenue, Net [Member]
14. Concentration Risk (Details) [Line Items]
Concentration Risk, Percentage	77.00%	49.00%
Accounts Receivable [Member]
14. Concentration Risk (Details) [Line Items]
Concentration Risk, Percentage	99.00%		90.00%

15. Commitment (Details)

15. Commitment (Details)	Jul. 19, 2016USD ($)
Disclosure Text Block Supplement [Abstract]
Long-term Debt, Maturities, Repayment Terms	On July 19, 2016, the Company entered into a settlement agreement with a creditor, whereby the Company would pay $259,828 to the creditor as full repayment of a promissory note (Note 6(a)) and all outstanding payables over a 14 month payment plan.
Other Commitment	$ 259,828

16. Subsequent Events (Details)

16. Subsequent Events (Details) - $ / shares	May 11, 2017	Apr. 20, 2017	Mar. 02, 2017
16. Subsequent Events (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services			56,000
Subsequent Event [Member]
16. Subsequent Events (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services		49,020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,550,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)	$ 0.13
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	1,150,000
Share-based Compensation Award, Tranche One [Member] | Subsequent Event [Member]
16. Subsequent Events (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	October 21, 2017
Share-based Compensation Award, Tranche Two [Member] | Subsequent Event [Member]
16. Subsequent Events (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	November 11, 2017
Share-based Compensation Award, Tranche Three [Member] | Subsequent Event [Member]
16. Subsequent Events (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	300,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	May 11, 2018