IGEN Networks (IGEN) 10-Q 21 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 21, 2017
Document And Entity Information
Entity Registrant Name	IGEN NETWORKS CORP
Entity Central Index Key	1,393,540
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		34,863,886
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current Assets
Cash	$ 40,073	$ 40,023
Accounts and other receivables	155,996	162,429
Inventory	20,474	17,226
Prepaid expenses and deposits	21,281	18,811
Restricted cash	25,000	15,000
Total Current Assets	262,824	253,489
Equipment	5,238	7,385
Goodwill	505,508	505,508
Total Assets	773,570	766,382
Current Liabilities
Accounts payable and accrued liabilities	779,279	742,876
Current portion of deferred revenue	217,665	239,168
Notes payable	61,012	79,998
Convertible debentures, net of unamortized discount of $20,154 and $nil, respectively	29,846
Derivative liabilities	106,674	27,930
Total Current Liabilities	1,194,476	1,089,972
Convertible debenture, net of unamortized discount of $44,490 and $nil, respectively	5,510
Deferred revenue	160,167	73,985
Total Liabilities	1,360,153	1,163,957
Commitment (Note 15)
Stockholders' Deficit
Common stock: Authorized - 375,000,000 shares with $0.001 par value Issued and outstanding - 34,863,886 and 32,389,585 shares, respectively	34,864	32,390
Share subscriptions received		25,000
Additional paid-in capital	8,494,142	8,109,286
Deferred compensation	(2,308)	(19,592)
Accumulated other comprehensive loss	(63,821)	(32,349)
Deficit	(9,049,460)	(8,512,310)
Total Stockholders' Deficit	(586,583)	(397,575)
Total Liabilities and Stockholders' Deficit	$ 773,570	$ 766,382

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current Liabilities
Convertible debenture, net of unamortized discount	$ 20,154
Convertible debenture, discount (in Dollars)	$ 44,490
Stockholders' Deficit
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	34,863,886	32,389,585
Common shares, shares outstanding	34,863,886	32,389,585

Condensed Consolidated Interim4

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue
Sales, hardware	$ 304,578	$ 150,080	$ 515,205	$ 327,363
Sales, services	93,556	28,007	206,305	124,731
Total Revenue	398,134	178,087	721,510	452,094
Cost of goods sold	241,395	100,312	431,204	234,026
Gross Profit	156,739	77,775	290,306	218,068
Expenses
Advertising	32,283	7,414	77,441	22,191
Consulting and business development fees	28,568	47,072	65,974	106,255
Depreciation	751	2,588	2,153	5,171
Foreign exchange gain	(8,600)		(25,016)
General and administrative	45,280	48,033	93,906	84,895
Management fees	59,881	82,680	130,211	141,118
Professional fees	16,911	5,987	16,911	6,851
Salaries	128,190	73,656	241,128	173,979
Stock-based compensation	142,440	5,100	151,298	20,090
Travel	19,284	11,767	56,625	29,007
Total Expenses	464,988	284,297	810,631	589,557
Loss Before Other Income (Expense)	(308,249)	(206,522)	(520,325)	(371,489)
Other Income (Expense)
Accretion of discounts on convertible debentures	(12,862)	(1,900)	(12,883)	(3,736)
Change in fair value of derivative liabilities	21,200	14,770	(1,217)	4,713
Interest expense	(2,478)	(18,151)	(2,725)	(30,965)
Total Other Income (Expense)	5,860	(5,281)	(16,825)	(29,988)
Net Loss for the Period	(302,389)	(211,803)	(537,150)	(401,477)
Other Comprehensive Income (Loss)
Foreign currency translation loss	(14,377)	(1,300)	(31,472)	(13,534)
Comprehensive Loss for the Period	$ (316,766)	$ (213,103)	$ (568,622)	$ (415,011)
Net Loss per Share, Basic and Diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.01)
Weighted Average Number of Common Shares Outstanding	34,692,723	29,313,949	33,924,924	28,891,384

Condensed Consolidated Interim5

Condensed Consolidated Interim Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock	Share Subscriptions Received	Additional Paid-In Capital	Deferred Compensation	Accumulated Other Comprehensive Loss	Deficit	Total
Beginning Balance, Shares at Dec. 31, 2015	28,215,349
Beginning Balance, Amount at Dec. 31, 2015	$ 28,215	$ 25,000	$ 7,586,514	$ (54,570)	$ (11,871)	$ (7,675,552)	$ (102,264)
Stock-based compensation			20,090				20,090
Shares issued for cash, Shares	1,150,740
Shares issued for cash, Amount	$ 1,151		133,371				134,522
Shares issued for services, Shares	386,290
Shares issued for services, Amount	$ 386		64,164				64,550
Shares issued for exercise of options, Shares	55,556
Shares issued for exercise of options, Amount	$ 56		4,944				5,000
Deferred compensation charged to operations				17,394			17,394
Foreign currency translation loss					(13,534)		(13,534)
Net loss for the period						(401,477)	(401,477)
Ending Balance, Shares at Jun. 30, 2016	29,807,935
Ending Balance, Amount at Jun. 30, 2016	$ 29,808	25,000	7,809,083	(37,176)	(25,405)	(8,077,029)	(275,719)
Beginning Balance, Shares at Dec. 31, 2016	32,389,585
Beginning Balance, Amount at Dec. 31, 2016	$ 32,390	25,000	8,109,286	(19,592)	(32,349)	(8,512,310)	(397,575)
Stock-based compensation			151,298				151,298
Shares issued for cash, Shares	2,369,281
Shares issued for cash, Amount	$ 2,369	(25,000)	222,631				200,000
Shares issued for services, Shares	105,020
Shares issued for services, Amount	$ 105		10,927				11,032
Deferred compensation charged to operations				17,284			17,284
Foreign currency translation loss					(31,472)		(31,472)
Net loss for the period						(537,150)	(537,150)
Ending Balance, Shares at Jun. 30, 2017	34,863,886
Ending Balance, Amount at Jun. 30, 2017	$ 34,864		$ 8,494,142	$ (2,308)	$ (63,821)	$ (9,049,460)	$ (586,583)

Condensed Consolidated Interim6

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash Flows from Operating Activities
Net loss for the period	$ (537,150)	$ (401,477)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debentures	12,883	3,736
Change in fair value of derivative liabilities	1,217	(4,713)
Depreciation	2,153	5,171
Shares issued for services	28,316	64,550
Stock-based compensation	151,298	20,090
Changes in operating assets and liabilities:
Accounts and other receivables	6,433	15,392
Inventory	(3,248)	(29,434)
Prepaid expenses and deposits	(2,470)
Restricted cash	(10,000)
Accounts payable and accrued liabilities	36,403	137,864
Deferred revenue	64,679	(1,300)
Net Cash Used in Operating Activities	(249,486)	(190,121)
Cash Flows from Financing Activities
Proceeds from notes payable	8,000
Repayment of notes payable	(28,089)
Proceeds from convertible debentures	100,000	54,087
Proceeds from issuance of common stock	200,000	134,522
Proceeds from options exercised		5,000
Net Cash Provided by Financing Activities	279,911	193,609
Effect of Foreign Exchange Rate Changes on Cash	(30,375)	(3,110)
Change in Cash	50	378
Cash, Beginning of Period	40,023	33,590
Cash, End of Period	40,073	33,968
Supplemental Disclosures:
Interest paid		25
Income taxes paid

1. Nature and Continuance of Op

1. Nature and Continuance of Operations	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block [Abstract]
1. Nature and Continuance of Operations	IGEN Networks Corp, (“IGEN”, or the “Company”) was incorporated in the State of Nevada on November 14, 2006. As of May 5, 2014 through the acquisition of Nimbo LLC based in Murrieta, California, the Company has focused on the automotive industry in offering GPS based services to the consumer through dealership channels across the United States. Services that are offered on an annual renewal basis include stolen vehicle protection solutions, lot inventory management, smart phone based roadside assistance programs, and real-time vehicle health and driver behavior information direct to the consumer. 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 $537,150 during the period ended June 30, 2017, and had accumulated losses of $9,049,460 and a working capital deficit of $931,652 as at June 30, 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	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
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 June 30, 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	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
3. Accounts and Other Receivables	June 30, 2017 $ December 31, 2016 $ Trade accounts receivable 144,932 149,825 GST and other receivables 12,682 14,222 Allowance for doubtful accounts (1,618 ) (1,618 ) 155,996 162,429

4. Equipment

4. Equipment	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
4. Equipment	Net Carrying Value Cost $ Accumulated Depreciation $ June 30, 2017 $ December 31, 2016 $ Computer equipment 50,617 45,953 4,664 6,436 Office equipment 1,603 1,029 574 574 Software 6,012 6,012 - 375 Total 58,232 52,944 5,238 7,385

5. Accounts Payable and Accrued

5. Accounts Payable and Accrued Liabilities	6 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
5. Accounts Payable and Accrued Liabilities	June 30, 2017 $ December 31, 2016 $ Trade accounts payable 666,617 652,537 Accrued liabilities 36,251 39,035 Accrued interest payable 15,703 12,862 Payroll and commissions payable 54,691 32,063 Taxes payable 6,017 6,379 779,279 742,876

6. Notes Payable

6. Notes Payable	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
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 six months ended June 30, 2017, the Company repaid $25,000 of the principal. As at June 30, 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 June 30, 2017, the Company had a note payable of $15,406 (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 June 30, 2017, the Company recorded accrued interest of $2,211 (Cdn$2,871) (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 June 30, 2017, the balance of the note payable was $5,606 (December 31, 2016 - $nil).

7. Convertible Debentures

7. Convertible Debentures	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block [Abstract]
7. Convertibles Debenture	(a) On March 30, 2017, the Company issued a convertible debenture to a third party in the principal amount of $50,000 which 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 (b) On May 1, 2017, the Company issued two convertible debentures for aggregate proceeds of $50,000 which are unsecured, bear interest at 12% per annum, calculated monthly and not in advance, and are due on May 1, 2019. 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 (November 1, 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 fair value of the derivative liabilities resulted in a discount to the convertible debentures of $45,400. The carrying value of the convertible debentures will be accreted over the term of the convertible debentures up to the value of $50,000. During the six months ended June 30, 2017, $910 (2016 - $nil) of accretion expense had been recorded. As at June 30, 2017, the carrying value of the convertible debentures are $5,510 (December 31, 2016 - $nil).

8. Derivative Liabilities

8. Derivative Liabilities	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block [Abstract]
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 June 30, 2017, the Company had derivative liabilities of $34,063 (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 six months ended June 30, 2017, assuming no expected dividends: June 30, 2017 June 30, 2016 Expected volatility 157%-197 % 88%-111 % Risk free interest rate 0.84%-1.14 % 0.59%-0.73 % Expected life (in years) 0.1 - 0.8 1.4 - 4.3 During the six months ended June 30, 2017, the Company issued three convertible debentures with variable exercise prices based on discount to market rates. The Company records the fair value of its convertible debentures with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liabilities is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. As at June 30, 2017, the Company had derivative liabilities of $72,611 (December 31, 2016 - $nil) relating to the fair value of the conversion feature of the convertible debentures. 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 six months ended June 30, 2017, assuming no expected dividends: June 30, 2017 June 30, 2016 Expected volatility 140 % - Risk free interest rate 1.03 % - Expected life (in years) 0.3 - During the six months ended June 30, 2017, the Company recorded a loss on fair value of derivative liabilities of $1,217 (2016 – gain of $4,713).

9. Related Party Transactions

9. Related Party Transactions	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
9. Related Party Transactions	(a) During the six months ended June 30, 2017, the Company incurred $133,970 (2016 - $141,118) in management and consulting fees to companies controlled by three officers of the Company. (b) As at June 30, 2017, the Company owed $153,801 (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	6 Months Ended
	Jun. 30, 2017
Stockholders' Equity Note [Abstract]
10. Common Stock	Share transactions for the period ended June 30, 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 April 20, 2017, the Company issued 49,020 shares of common stock with a fair value of $5,392 for consulting services rendered. (d) On June 23, 2017, the Company issued 147,059 units at $0.17 per unit for proceeds of $25,000 which was received as at December 31, 2016. Each unit consisted of one common share and one share purchase warrant exercisable at $0.35 per share for a period of two years from their date of issuance. (e) 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 six months ended June 30, 2017, the Company expensed $17,284 (2016 - $17,394) of the deferred compensation as consulting fees, which reflects the pro-rata portion of the services provided to June 30, 2017.

11. Share Purchase Warrants

11. Share Purchase Warrants	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block Supplement [Abstract]
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 2,419,281 0.17 Expired (979,166 ) 0.25 Balance, June 30, 2017 5,495,409 0.19 As at June 30, 2017, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price $ Expiry date 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 147,059 0.35 June 23, 2019 5,495,409 During the six months ended June 30, 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 as stock-based compensation expense. The Company uses the Black-Scholes option pricing model to establish the fair value of share purchase 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	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
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 4,000,000 0.16 750 Granted 1,550,000 0.13 - Balance, June 30, 2017 5,550,000 0.15 11,850 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 0.8 0.07 75,000 0.07 0.09 960,000 0.8 0.09 960,000 0.09 0.10 250,000 4.3 0.10 150,000 0.10 0.13 1,550,000 4.9 0.13 1,150,000 0.13 0.16 225,000 3.6 0.16 75,000 0.16 0.19 2,370,000 3.2 0.19 2,345,000 0.19 Cdn$0.25 120,000 3.2 Cdn$0.25 70,000 Cdn$0.25 5,550,000 3.1 0.15 4,825,000 0.15 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. The fair values of stock options granted are amortized over the vesting period where applicable. During the six months ended June 30, 2017, the Company recorded $149,113 (2016 - $20,090) 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 132 % 200 % Risk free interest rate 1.82 % 1.52 % Expected life (in years) 4.8 5.0

13. Segmented Information

13. Segmented Information	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
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: Six months ended June 30, 2017 $ Six months ended June 30, 2016 $ Vehicle tracking and recovery solutions 721,510 452,094 Total consolidated net revenue 721,510 452,094 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	6 Months Ended
	Jun. 30, 2017
Risks and Uncertainties [Abstract]
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 six months ended June 30, 2017, the Company had two (2016 - one) customers which accounted for 78% (2016 - 53%) of total revenues. As at June 30, 2017, the Company had two (December 31, 2016 - two) customers which accounted for 98% (December 31, 2016 - 90%) of accounts receivable.

15. Commitment

15. Commitment	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block Supplement [Abstract]
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	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
16. Subsequent Events	The Company received $150,000 from three subscribers for 1,875,000 common shares of the Company at $0.08 per share. These common shares are still pending to be issued.

2. Summary of Significant Acc23

2. Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
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.
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	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.
Recent Accounting Pronouncements	A number of new standards, and amendments to standards and interpretations, are not yet effective for the period ended June 30, 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)	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	June 30, 2017 $ December 31, 2016 $ Trade accounts receivable 144,932 149,825 GST and other receivables 12,682 14,222 Allowance for doubtful accounts (1,618 ) (1,618 ) 155,996 162,429

4. Equipment (Tables)

4. Equipment (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Net Carrying Value Cost $ Accumulated Depreciation $ June 30, 2017 $ December 31, 2016 $ Computer equipment 50,617 45,953 4,664 6,436 Office equipment 1,603 1,029 574 574 Software 6,012 6,012 - 375 Total 58,232 52,944 5,238 7,385

5. Accounts Payable and Accru26

5. Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	June 30, 2017 $ December 31, 2016 $ Trade accounts payable 666,617 652,537 Accrued liabilities 36,251 39,035 Accrued interest payable 15,703 12,862 Payroll and commissions payable 54,691 32,063 Taxes payable 6,017 6,379 779,279 742,876

8. Derivative Liabilities (Tabl

8. Derivative Liabilities (Tables)	6 Months Ended
	Jun. 30, 2017
8. Derivative Liabilities (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 -
Warrant [Member]
8. Derivative Liabilities (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The following inputs and assumptions were used to value the share purchase warrants denominated in Canadian dollars during the six months ended June 30, 2017, assuming no expected dividends: June 30, 2017 June 30, 2016 Expected volatility 157%-197 % 88%-111 % Risk free interest rate 0.84%-1.14 % 0.59%-0.73 % Expected life (in years) 0.1 - 0.8 1.4 - 4.3
Warrant1 [Member]
8. Derivative Liabilities (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The following inputs and assumptions were used to value the convertible debentures outstanding during the six months ended June 30, 2017, assuming no expected dividends: June 30, 2017 June 30, 2016 Expected volatility 140 % - Risk free interest rate 1.03 % - Expected life (in years) 0.3 -

11. Share Purchase Warrants (Ta

11. Share Purchase Warrants (Tables)	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block Supplement [Abstract]
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 2,419,281 0.17 Expired (979,166 ) 0.25 Balance, June 30, 2017 5,495,409 0.19
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	As at June 30, 2017, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise price $ Expiry date 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 147,059 0.35 June 23, 2019 5,495,409
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)	6 Months Ended
	Jun. 30, 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 4,000,000 0.16 750 Granted 1,550,000 0.13 - Balance, June 30, 2017 5,550,000 0.15 11,850
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 0.8 0.07 75,000 0.07 0.09 960,000 0.8 0.09 960,000 0.09 0.10 250,000 4.3 0.10 150,000 0.10 0.13 1,550,000 4.9 0.13 1,150,000 0.13 0.16 225,000 3.6 0.16 75,000 0.16 0.19 2,370,000 3.2 0.19 2,345,000 0.19 Cdn$0.25 120,000 3.2 Cdn$0.25 70,000 Cdn$0.25 5,550,000 3.1 0.15 4,825,000 0.15
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 132 % 200 % Risk free interest rate 1.82 % 1.52 % Expected life (in years) 4.8 5.0

13. Segmented Information (Tabl

13. Segmented Information (Tables)	6 Months Ended
	Jun. 30, 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: Six months ended June 30, 2017 $ Six months ended June 30, 2016 $ Vehicle tracking and recovery solutions 721,510 452,094 Total consolidated net revenue 721,510 452,094

1. Nature and Continuance of 31

1. Nature and Continuance of Operations (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Disclosure Text Block [Abstract]
State of country of incorporation			Nevada
Incorporation date			Nov. 14, 2006
Net Income (Loss)	$ (302,389)	$ (211,803)	$ (537,150)	$ (401,477)
Accumulated deficit	(9,049,460)		(9,049,460)		$ (8,512,310)
Working capital deficit	$ 931,652		$ 931,652

3. Accounts and Other Receiva32

3. Accounts and Other Receivables (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Accounts And Other Receivables Details
Trade accounts receivable	$ 144,932	$ 149,825
GST and other receivables	12,682	14,222
Allowance for doubtful accounts	(1,618)	(1,618)
Accounts and other receivables	$ 155,996	$ 162,429

4. Equipment (Details)

4. Equipment (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Cost	$ 58,232
Accumulated Depreciation	52,944
Equipment, Net Carrying Value	5,238	$ 7,385
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	50,617
Accumulated Depreciation	45,953
Equipment, Net Carrying Value	4,664	6,436
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	1,603
Accumulated Depreciation	1,029
Equipment, Net Carrying Value	574	574
Software [Member]
Property, Plant and Equipment [Line Items]
Cost	6,012
Accumulated Depreciation	6,012
Equipment, Net Carrying Value		$ 375

5. Accounts Payable and Accru34

5. Accounts Payable and Accrued Liabilities (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Accounts Payable And Accrued Liabilities Details
Trade accounts payable	$ 666,617	$ 652,537
Accrued liabilities	36,251	39,035
Accrued interest payable	15,703	12,862
Payroll and commissions payable	54,691	32,063
Taxes payable	6,017	6,379
Accounts payable and accrued liabilities	$ 779,279	$ 742,876

6. Notes Payable (Details Narra

6. Notes Payable (Details Narrative) - USD ($)	Mar. 23, 2017	Sep. 30, 2014	Jun. 30, 2017	Dec. 31, 2016
Notes Payable, Other Payables [Member]
6. Notes Payable (Details) [Line Items]
Description of 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
Loans Payable [Member]
6. Notes Payable (Details) [Line Items]
Debt Instrument face value	$ 8,695		$ 5,606	$ 0
Loan fee	$ 695
Note Payable [Member]
6. Notes Payable (Details) [Line Items]
Debt Instrument face value		$ 95,000
Interest rate		5.00%
Debt instrument effective interest rate		14.00%
Debt discount		$ 16,163
Repayments of convertible debt			25,000	30,000
Notes payable			40,000	65,000
Accrued interest			10,711	10,711
Note Payable [Member] | Director [Member]
6. Notes Payable (Details) [Line Items]
Debt Instrument face value			$ 15,406	14,998
Interest rate			5.00%
Accrued interest			$ 2,211	$ 1,767
Maturity date			Oct. 30, 2017

7. Convertible Debentures (Deta

7. Convertible Debentures (Details Narrative)	May 01, 2017USD ($)Number	Mar. 30, 2017USD ($)	Jun. 30, 2017USD ($)Number	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)Number	Jun. 30, 2016USD ($)
7. Convertible Debentures (Details) [Line Items]
Accretion expense			$ 12,862	$ 1,900	$ 12,883	$ 3,736
Convertible Debenture [Member]
7. Convertible Debentures (Details) [Line Items]
Debt Instrument face value		$ 50,000	$ 29,846	0	$ 29,846	0
Interest rate		12.00%
Number of convertible debentures | Number			3		3
Convertible debt 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
Convertible debenture, discount		$ 32,127
Accretion expense					$ 11,973	0
Description for accretion of convertible debenture		The carrying value of the convertible debenture will be accreted over the term of the convertible debenture up to the value of $50,000
Convertible Debenture One [Member]
7. Convertible Debentures (Details) [Line Items]
Debt Instrument face value	$ 50,000		$ 5,510	$ 0	5,510	0
Interest rate	12.00%
Number of convertible debentures | Number	2
Convertible debt 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 (November 1, 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
Convertible debenture, discount	$ 45,400
Accretion expense					$ 910	$ 0
Description for accretion of convertible debenture	The carrying value of the convertible debentures will be accreted over the term of the convertible debentures up to the value of $50,000

8. Derivative Liabilities (Deta

8. Derivative Liabilities (Details)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Expected volatility	173.00%	0.00%
Risk free interest rate	1.14%	0.00%
Expected life (in years)	3 years	0 years
Warrant [Member] | Minimum [Member]
Expected volatility	157.00%	88.00%
Risk free interest rate	0.84%	0.59%
Expected life (in years)	1 month 6 days	1 year 4 months 24 days
Warrant [Member] | Maximum [Member]
Expected volatility	197.00%	111.00%
Risk free interest rate	1.14%	0.73%
Expected life (in years)	9 months 18 days	4 years 3 months 19 days

8. Derivative Liabilities (De38

8. Derivative Liabilities (Details 1)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Expected volatility	173.00%	0.00%
Risk free interest rate	1.14%	0.00%
Expected life (in years)	3 years	0 years
Convertible Debenture [Member]
Expected volatility	140.00%
Risk free interest rate	1.03%
Expected life (in years)	3 months 19 days

8. Derivative Liabilities (De39

8. Derivative Liabilities (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)Number	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)Number	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Derivative liabilities	$ 106,674		$ 106,674		$ 27,930
Change in fair value of derivative liabilities	21,200	$ 14,770	(1,217)	$ 4,713
Convertible Debenture [Member]
Derivative liabilities	$ 72,611		$ 72,611		0
Number of convertible debentures | Number	3		3
Warrant [Member]
Derivative liabilities	$ 34,063		$ 34,063		$ 27,930

9. Related Party Transactions (

9. Related Party Transactions (Details) - Officer [Member] - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 30, 2017	Dec. 31, 2016
9. Related Party Transactions (Details) [Line Items]
Due to Related Parties			$ 153,801	$ 132,053
Management And Consulting Fees [Member]
9. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 133,970	$ 141,118

10. Common Stock (Details)

10. Common Stock (Details) - USD ($)	Mar. 02, 2017	Jun. 23, 2017	Apr. 20, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2015
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
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.
Number of units issued		147,059
Price per unit		$ 0.17
Proceeds from units issued		$ 25,000
Stock Issued During Period, Shares, Issued for Services (in Shares)	56,000		49,020			498,801
Stock Issued During Period, Value, Issued for Services	$ 5,640		$ 5,392	$ 11,032	$ 64,550	$ 107,944
Deferred compensation charged to operations				$ 17,284	$ 17,394	$ 70,300
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
Warrants At 018 [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

11. Share Purchase Warrants (De

11. Share Purchase Warrants (Details)	6 Months Ended
	Jun. 30, 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	2,419,281
Issued, Weighted average exercise price | $ / shares	$ 0.17
Expired, Number of warrants | shares	(979,166)
Expired, Weighted average exercise price | $ / shares	$ 0.25
Balance, Number of warrants | shares	5,495,409
Balance, Weighted average exercise price | $ / shares	$ 0.19

11. Share Purchase Warrants (43

11. Share Purchase Warrants (Details 1) - $ / shares	Mar. 02, 2017	Jun. 30, 2017	Dec. 31, 2016
Class of Warrant or Right [Line Items]
Number of warrants outstanding		5,495,409	4,055,294
Warrants At 0. 35 One [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 014 [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 One [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. 35 Two [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. 15 Two [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 034 [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. 15 Three [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 018 [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
Warrants At 0. 20 [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. 35 Three [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		6,327,516
Exercise price (in Dollars per share)		$ 0.35
Expiry date		June 23, 2019

11. Share Purchase Warrants (44

11. Share Purchase Warrants (Details 2)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Share Purchase Warrants Details 2
Expected volatility	173.00%	0.00%
Risk free interest rate	1.14%	0.00%
Expected life (in years)	3 years	0 years

11. Share Purchase Warrants (45

11. Share Purchase Warrants (Details Narrative)	6 Months Ended
	Jun. 30, 2017USD ($)shares
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Abstract]
Warrant issued to purchase common shares | shares	50,000
Fair value of warrants issued | $	$ 2,185

12. Stock Options (Details)

12. Stock Options (Details) - USD ($)	May 11, 2017	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options begning balance		4,000,000
Options Granted	1,550,000	1,550,000
Options ending balance		5,550,000
Weighted average exercise price begning balance		$ 0.16
Weighted average exercise price granted	$ 0.13	0.13
Weighted average exercise price ending balance		$ 0.15
Aggregate intrinsic value begning balance		$ 750
Aggregate intrinsic value granted
Aggregate intrinsic value ending balance		$ 11,850

12. Stock Options (Details 1)

12. Stock Options (Details 1)	6 Months Ended
	Jun. 30, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of shares (in Shares) | shares	5,550,000
Options Outstanding, Weighted average remaining contractual life	3 years 1 month 6 days
Options Outstanding, Weighted average exercise price	$ 0.15
Options Exercisable, Number of shares (in Shares) | shares	4,825,000
Options Exercisable, Weighted average exercise price	$ 0.15
Options 007 [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	9 months 18 days
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 009 [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	9 months 18 days
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 010 [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 3 months 19 days
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 013 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.13
Options Outstanding, Number of shares (in Shares) | shares	1,550,000
Options Outstanding, Weighted average remaining contractual life	4 years 10 months 25 days
Options Outstanding, Weighted average exercise price	$ 0.13
Options Exercisable, Number of shares (in Shares) | shares	1,150,000
Options Exercisable, Weighted average exercise price	$ 0.13
Options 016 [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 7 months 6 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 019 [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 2 months 12 days
Options Outstanding, Weighted average exercise price	$ 0.19
Options Exercisable, Number of shares (in Shares) | shares	2,345,000
Options Exercisable, Weighted average exercise price	$ 0.19
Options 025 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of exercise prices	$ 0.25
Options Outstanding, Number of shares (in Shares) | shares	120,000
Options Outstanding, Weighted average remaining contractual life	3 years 2 months 12 days
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 2)

12. Stock Options (Details 2)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Expected volatility	132.00%	200.00%
Risk free interest rate	1.82%	1.52%
Expected life (in years)	4 years 29 days	5 years

12. Stock Options (Details Narr

12. Stock Options (Details Narrative) - USD ($)	Nov. 11, 2018	Nov. 11, 2017	May 11, 2017	Oct. 21, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Options Granted			1,550,000				1,550,000
Weighted average exercise price granted			$ 0.13				$ 0.13
Option expiry date			May 11, 2022
Option vested	300,000	50,000	1,150,000	50,000
Stock-based compensation					$ 142,440	$ 5,100	$ 151,298	$ 20,090

13. Segmented Information (Deta

13. Segmented Information (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016
Segment Reporting Information [Line Items]
Net Revenue	$ 398,134	$ 178,087		$ 721,510	$ 452,094
Vehicle Tracking And Recovery Solutions [Member]
Segment Reporting Information [Line Items]
Net Revenue			$ 452,094	$ 721,510

13. Segmented Information (De51

13. Segmented Information (Details Narrative)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Number of Reportable Segments	1

14. Concentration Risk (Details

14. Concentration Risk (Details) - Customer Concentration Risk	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Accounts Receivable [Member]
14. Concentration Risk (Details) [Line Items]
Concentration Risk, Percentage	98.00%	90.00%
Sales Revenue, Net [Member]
14. Concentration Risk (Details) [Line Items]
Concentration Risk, Percentage	78.00%	53.00%

15. Commitment (Details)

15. Commitment (Details)	1 Months Ended
	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) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
16. Subsequent Events (Details) [Line Items]
Common Stock, Value, Subscriptions		$ 25,000
Common shares, par value	$ 0.001	$ 0.001
Subsequent Event [Member]
16. Subsequent Events (Details) [Line Items]
Common Stock, Shares Subscribed but Unissued	1,875,000
Common Stock, Value, Subscriptions	$ 150,000
Common shares, par value	$ 0.08