IGEN Networks (IGEN) 10-Q 20 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 13, 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	Sep. 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		39,214,517
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current Assets
Cash	$ 74,129	$ 38,680
Accounts and other receivables	226,286	156,538
Inventory	24,809	17,226
Prepaid expenses and deposits	28,663	15,309
Restricted cash	25,000	15,000
Assets from discontinued operations	5,894	10,984
Total Current Assets	384,781	253,737
Equipment	4,123	7,137
Goodwill	505,508	505,508
Total Assets	894,412	766,382
Current Liabilities
Accounts payable and accrued liabilities	705,270	581,852
Current portion of deferred revenue	214,410	239,168
Notes payable	8,720	79,998
Convertible debentures, net of unamortized discount of $160,035 and $nil, respectively	51,215
Derivative liabilities	254,878	27,930
Liabilities from discontinued operations	159,587	161,024
Total Current Liabilities	1,394,080	1,089,972
Convertible debentures, net of unamortized discount of $26,420 and $nil, respectively	23,580
Deferred revenue	181,980	73,985
Total Liabilities	1,599,640	1,163,957
Stockholders’ Deficit
Common stock: Authorized - 375,000,000 shares with $0.001 par value Issued and outstanding – 36,836,926 and 32,389,585 shares, respectively	36,837	32,390
Share subscriptions received		25,000
Additional paid-in capital	8,637,329	8,109,286
Deferred compensation		(19,592)
Accumulated other comprehensive loss	(66,915)	(32,349)
Deficit	(9,312,479)	(8,512,310)
Total Stockholders’ Deficit	(705,228)	(397,575)
Total Liabilities and Stockholders’ Deficit	$ 894,412	$ 766,382

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current Liabilities
Convertible debenture, net of unamortized discount	$ 160,035
Convertible debenture, discount (in Dollars)	$ 26,420
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	36,836,926	32,389,585
Common shares, shares outstanding	36,836,926	32,389,585

Condensed Consolidated Interim4

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue
Sales, hardware	$ 246,189	$ 365,083	$ 761,394	$ 692,446
Sales, services	74,090	11,393	280,395	136,124
Total Revenue	320,279	376,476	1,041,789	828,570
Cost of goods sold	202,268	289,679	633,472	523,705
Gross Profit	118,011	86,797	408,317	304,865
Expenses
Advertising	45,386	28,678	122,827	50,869
Consulting and business development fees	67,721	32,297	117,607	127,294
Depreciation	937	2,556	3,014	7,727
Foreign exchange loss	10,928		11,110
General and administrative	41,064	36,146	122,756	122,888
Management fees	101,643	(5,894)	82,583	67,324
Professional fees	(51,656)		29,844
Salaries	145,146	80,565	386,274	254,544
Stock-based compensation	(13,663)	4,500	137,635	24,590
Travel	20,077		66,701
Total Expenses	367,583	178,848	1,080,351	655,236
Loss Before Other Income (Expense)	(249,572)	(92,051)	(672,034)	(350,371)
Other Income (Expense)
Accretion of discounts on convertible debentures	(39,439)	(1,900)	(52,322)	(5,636)
Change in fair value of derivative liabilities	1,796	9,700	579	14,413
Interest expense	(7,809)	(18,216)	(10,710)	(49,181)
Total Other Income (Expense)	(45,452)	(10,416)	(62,453)	(40,404)
Net Loss from continuing operations	(295,024)	(102,467)	(734,487)	(390,775)
Income (loss) from discontinuing operations	32,005	(47,223)	(65,682)	(160,392)
Net Loss	(263,019)	(149,690)	(800,169)	(551,167)
Other Comprehensive Loss
Foreign currency translation loss	(3,094)	(7,262)	(34,566)	(20,796)
Comprehensive Loss for the Period	$ (266,113)	$ (156,952)	$ (834,735)	$ (571,963)
Basic and diluted loss per common share from:
Continuing operations	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.01)
Discontinuing operations				(0.01)
Loss per Share, Basic and Diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted Average Number of Common Shares Outstanding	34,750,404	29,807,935	34,241,351	29,197,519

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 December 31, 2015 at Dec. 31, 2015	28,215,349
Beginning Balance, Amount December 31, 2015 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				26,234			26,234
Foreign currency translation loss					(20,796)		(20,796)
Net loss for the period						(551,167)	(551,167)
Ending Balance, Shares September 30, 2016 at Sep. 30, 2016	29,807,935
Ending Balance, Amount September 30, 2016 at Sep. 30, 2016	$ 29,808	25,000	7,809,083	(28,336)	(32,667)	(8,226,719)	(423,831)
Beginning Balance, Shares December 31, 2015 at Dec. 31, 2016	32,389,585
Beginning Balance, Amount December 31, 2015 at Dec. 31, 2016	$ 32,390	25,000	8,109,286	(19,592)	(32,349)	(8,512,310)	(397,575)
Units issued for cash, Shares	2,369,281
Units issued for cash, Amount	$ 2,369	(25,000)	222,631				200,000
Stock-based compensation			137,635				137,635
Shares issued for cash, Shares	1,875,000
Shares issued for cash, Amount	$ 1,875		148,125				150,000
Shares issued for services, Shares	203,060
Shares issued for services, Amount	$ 203		19,652				19,855
Deferred compensation charged to operations				19,592			19,592
Foreign currency translation loss					(34,566)		(34,566)
Net loss for the period						(800,169)	(800,169)
Ending Balance, Shares September 30, 2016 at Sep. 30, 2017	36,836,926
Ending Balance, Amount September 30, 2016 at Sep. 30, 2017	$ 36,837		$ 8,637,329		$ (66,915)	$ (9,312,479)	$ (705,228)

Condensed Consolidated Interim6

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash Flows from Operating Activities
Net loss from continuing operations for the period	$ (734,487)	$ (390,775)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debentures	52,322	5,636
Change in fair value of derivative liabilities	(579)	(14,413)
Depreciation	3,014	7,727
Accrued interest convertible debenture		4,680
Shares issued for services	39,447	64,550
Stock-based compensation	137,635	24,590
Changes in operating assets and liabilities:
Accounts and other receivables	(69,748)	(161,377)
Inventory	(7,583)	(104)
Prepaid expenses and deposits	(13,354)
Restricted cash	(10,000)
Accounts payable and accrued liabilities	123,418	263,774
Deferred revenue	83,237	166,255
Net Cash Used in Continued Operating Activities	(396,678)	(29,457)
Cash Flows from Financing Activities
Proceeds from notes payable	8,000
Repayment of notes payable	(80,678)	(8,846)
Proceeds from convertible debentures	250,000	54,087
Proceeds from issuance of common stock	350,000	134,522
Proceeds from share subscription received		35,277
Proceeds from options exercised		5,000
Net Cash Provided by Financing Activities	527,322	220,040
Cash Flows from Discontinued Operations
Net cash used in operating activities	(62,029)	(160,392)
Net Cash Used In Discontinued Operations	(62,029)	(160,392)
Effect of Foreign Exchange Rate Changes on Cash	(33,166)	(11,789)
Change in Cash	35,449	18,402
Cash, Beginning of Period	38,680	33,590
Cash, End of Period	74,129	51,992
Supplemental Disclosures:
Interest paid	7,000
Income taxes paid
Non-Cash Investing and Financing Activities
Discount on convertible debt for derivative liabilities	$ 227,527

1. Nature and Continuance of Op

1. Nature and Continuance of Operations	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
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 interim 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 incurred recurring losses since inception, incurred a net loss of $800,169 and negative cash flow from operations of $462,360 during the nine months ended September 30, 2017, and had accumulated losses of $9,312,479 and a working capital deficit of $1,009,299 as at September 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
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 (Refer to Note 15) 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 figures 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 lives and recoverability of equipment, impairment of goodwill, valuation of notes payable, fair value of derivative liabilities and convertible debentures, 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 September 30, 2017, and have not been applied in preparing these condensed consolidated interim financial statements. In September 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-13, “Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” 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”

3. Accounts and Other Receivabl

3. Accounts and Other Receivables	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
3. Accounts and Other Receivables	As at September 30, 2017 and December 31, 2016, accounts and other receivables consisted of the following: September 30, December 31, 2017 2016 $ $ Trade accounts receivable 218,520 149,825 GST and other receivables 9,384 8,331 Allowance for doubtful accounts (1,618 ) (1,618 ) 226,286 156,538

4. Equipment

4. Equipment	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
4. Equipment	As at September 30, 2017 and December 31, 2016, equipment consisted of the following: Net Carrying Value Accumulated September 30, December 31, Cost Depreciation 2017 2016 $ $ $ $ Computer equipment 44,166 40,530 3,636 6,189 Office equipment 1,603 1,116 487 573 Software 6,012 6,012 - 375 Total 51,781 47,658 4,123 7,137 Depreciation expense for the nine months ended September 30, 2017 and 2016 was $3,014 and $7,727, respectively.

5. Accounts Payable and Accrued

5. Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
5. Accounts Payable and Accrued Liabilities	As at September 30, 2017 and December 31, 2016, accounts payable and accrued liabilities consisted of the following: September 30, December 31, 2017 2016 $ $ Trade accounts payable 614,447 494,492 Accrued liabilities 19,200 36,056 Accrued interest payable 13,341 12,862 Payroll and commissions payable 57,035 32,063 Taxes payable 1,247 6,379 705,270 581,852

6. Notes Payable

6. Notes Payable	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
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 nine months ended September 30, 2017, the Company repaid $65,000 of the principal and $7,000 of accrued interest. As at September 30, 2017, the carrying value of the note payable is $nil (December 31, 2016 – $65,000) and the Company recorded accrued interest of $3,711 (December 31, 2016 – $10,711), which has been included in accounts payable and accrued liabilities. (b) As at September 30, 2017, the Company had a note payable of $5,702 (Cdn$7,075) (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. During the nine months ended September 30, 2017, the Company repaid $10,000 (Cdn$12,925) of the principal. As at September 30, 2017, the Company recorded accrued interest of $2,386 (Cdn$2,960) (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 September 30, 2017, the balance of the note payable was $3,018.

7. Convertible Debentures

7. Convertible Debentures	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
7. Convertible Debentures	(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 nine months ended September 30, 2017, $18,980 (2016 - $nil) of accretion expense had been recorded. As at September 30, 2017, the carrying value of the convertible debentures is $23,580 (December 31, 2016 - $nil). (c) On August 7, 2017, the Company issued a convertible debenture to a third party in the principal amount of $161,250 with an original issuance discount of $11,250 and incurred $3,500 of financing costs to a third party, which is unsecured, bears interest at 5% per annum, and is due on August 7, 2018. The holder 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 (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The fair value of the derivative liabilities resulted in a discount to the convertible debentures of $161,250. The carrying value of the convertible debentures will be accreted over the term of the convertible debentures up to the value of $161,250. During the nine months ended September 30, 2017, $1,215 (2016 - $nil) of accretion expense had been recorded. As at September 30, 2017, the carrying value of the convertible debenture is $1,215 (December 31, 2016 - $nil).

8. Derivative Liabilities

8. Derivative Liabilities	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
8. Derivative Liabilities	The Company issues share purchase warrants as part of its 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 September 30, 2017, the Company had derivative liabilities of $9,751 (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 nine months ended September 30, 2017 and 2016, assuming no expected dividends: September 30, September 30, 2017 2016 Expected volatility 196 % 88%-111% Risk free interest rate 1.06 % 0.59%-0.73% Expected life (in years) 0.5 1.37 – 4.25 During the nine months ended September 30, 2017, the Company issued four 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 September 30, 2017, the Company had derivative liabilities of $245,127 (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 nine months ended September 30, 2017 and 2016, assuming no expected dividends: September 30, September 30, 2017 2016 Expected volatility 180 - 243% - Risk free interest rate 1.06 - 1.47% - Expected life (in years) 0.25 - 1.59 - During the nine months ended September 30, 2017, the Company recorded a gain on fair value of derivative liabilities of $579 (2016 – $14,413).

9. Related Party Transactions

9. Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
9. Related Party Transactions	(a) During the nine months ended September 30, 2017, the Company incurred $186,983 (2016 - $173,724) in management and consulting fees to companies controlled by three officers of the Company. (b) As at September 30, 2017, the Company owed $128,500 (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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
10. Common Stock	Share transactions for the period ended September 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. The fair value of common shares was determined based on the end of day trading price of the Company’s common stock on the date of issuance. (c) On April 20, 2017, the Company issued 49,020 shares of common stock with a fair value of $5,392 for consulting services rendered. The fair value of common shares was determined based on the end of day trading price of the Company’s common stock on the date of issuance. (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) On July 1, 2017, the Company issued 49,020 shares of common stock with a fair value of $4,902 for consulting services rendered. The fair value of common shares was determined based on the end of day trading price of the Company’s common stock on the date of issuance. (f) On August 29, 2017, the Company issued 1,875,000 shares of common stock at $0.08 per share for proceeds of $150,000. (g) On September 7, 2017, the Company issued 49,020 shares of common stock with a fair value of $3,922 for consulting services rendered. The fair value of common shares was determined based on the end of day trading price of the Company’s common stock on the date of issuance. (h) 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 on the date of issuance. During the nine months ended September 30, 2017, the Company expensed $19,592 (2016 - $26,234) of the deferred compensation as consulting fees, which reflects the pro-rata portion of the services provided to July 24, 2017. The services have been fully earned as of September 30, 2017.

11. Share Purchase Warrants

11. Share Purchase Warrants	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
11. Share Purchase Warrants	The following table summarizes the continuity schedule of the Company’s share purchase warrants: Weighted average exercise Number of price warrants $ Balance, December 31, 2016 4,055,294 0.20 Issued 2,419,281 0.17 Expired (997,166 ) 0.26 Balance, September 30, 2017 5,477,409 0.19 As at September 30, 2017, the following share purchase warrants were outstanding: Number of warrants Exercise price outstanding $ Expiry date 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 5,477,409 During the nine months ended September 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, volatility of 173%, risk-free rate of 1.14%, and an expected life of 3 years.

12. Stock Options

12. Stock Options	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
12. Stock Options	The following table summarizes the continuity schedule of the Company’s stock options: Weighted average Aggregate Number of exercise price intrinsic value options $ $ Balance, December 31, 2016 4,000,000 0.16 - Granted 1,550,000 0.13 - Expired (625,000 ) 0.14 - Balance, September 30, 2017 4,925,000 0.15 750 Outstanding Exercisable Weighted Weighted Weighted Range of average average average exercise prices Number of remaining contractual exercise price Number of exercise price $ shares life (years) $ shares $ 0.07 75,000 0.50 0.07 75,000 0.07 0.09 910,000 0.50 0.09 910,000 0.09 0.13 1,425,000 4.61 0.13 1,100,000 0.13 0.16 225,000 3.37 0.16 112,500 0.16 0.19 2,270,000 2.98 0.19 2,270,000 0.19 Cdn$0.25 20,000 2.98 Cdn$0.25 20,000 Cdn$0.25 4,925,000 2.97 0.15 4,487,500 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 stock options vested on the date of grant, 50,000 stock options vests on October 21, 2017, 50,000 stock options vests on November 11, 2017, and the remaining 300,000 stock options vests on May 11, 2018. The fair values of stock options granted are amortized over the vesting period where applicable. During the nine months ended September 30, 2017, the Company recorded $135,450 (2016 - $24,590) of 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

13. Segmented Information

13. Segmented Information	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
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: Nine months ended September 30, 2017 2016 $ $ Vehicle tracking and recovery solutions 1,041,789 828,570 Total consolidated net revenue 1,041,789 828,570 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	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
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 nine months ended September 30, 2017, the Company had one (2016 - two) customers which accounted for 48% (2016 - 75%) of total revenues. As at September 30, 2017, the Company had one (December 31, 2016 - two) customers which accounted for 99% (December 31, 2016 - 90%) of accounts receivable.

15. Discontinued perations

15. Discontinued perations	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
15. Discontinued perations	On November 7, 2017, the Company filed a Certification of Dissolution of IGEN Business Solutions Inc. The following table summarizes the carrying amounts of the assets and liabilities from discontinued operations; September 30, December 31, 2017 2016 Assets from discontinued operations $ $ Cash (101 ) 1,343 Accounts and other receivables 1,864 5,891 Prepaid expenses and deposits 3,947 3,502 Equipment 184 248 Total 5,894 10,984 September 30, December 31, 2017 2016 Liabilities from discontinued operations $ $ Accounts payable and accrued liabilities 159,587 161,024 The following table shows the results of operations of IGEN Business Solutions Inc. for the three and nine months ended September 30, 2017 and 2016 which are included in the loss from discontinued operations: Three months ended Three months ended Nine months ended Nine months ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Loss from discontinued operations $ $ $ $ Consulting and business development fees - 5,604 16,424 16,862 Depreciation - - 78 - Foreign exchange gain - (4,568 ) (25,725 ) - General and administrative - 3,127 12,469 37,130 Management fees - 38,500 49,728 106,400 Professional fees (32,005 ) 4,043 2,678 - Travel - 517 10,210 - Other income - - (180 ) - (32,005 ) 47,223 65,682 160,392

16. Subsequent Events

16. Subsequent Events	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
16. Subsequent Events	Subsequent to September 30, 2017, the Company issued shares of common stock as follows, · 1,428,571 shares of common stock for proceeds of $100,000; · 625,000 shares of common stock for conversion of debt and accrued interest of $50,000; · 174,020 shares of common stock for services rendered; and · 150,000 shares of common stock to an employee as a promotion bonus. On October 6, 2017, the Company granted 250,000 stock options to a consultant, which vest immediately, are exercisable at $0.08 per share, and expire on October 6, 2022.

2. Summary of Significant Acc23

2. Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Summary Of Significant Accounting Policies Policies
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 figures 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 September 30, 2017, and have not been applied in preparing these condensed consolidated interim financial statements. In September 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-13, “Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” 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”

3. Accounts and Other Receiva24

3. Accounts and Other Receivables (Tables)	9 Months Ended
	Sep. 30, 2017
Accounts And Other Receivables Tables
Accounts and other receivables	September 30, December 31, 2017 2016 $ $ Trade accounts receivable 218,520 149,825 GST and other receivables 9,384 8,331 Allowance for doubtful accounts (1,618 ) (1,618 ) 226,286 156,538

4. Equipment (Tables)

4. Equipment (Tables)	9 Months Ended
	Sep. 30, 2017
Equipment Tables
Property, Plant and Equipment	Net Carrying Value Accumulated September 30, December 31, Cost Depreciation 2017 2016 $ $ $ $ Computer equipment 44,166 40,530 3,636 6,189 Office equipment 1,603 1,116 487 573 Software 6,012 6,012 - 375 Total 51,781 47,658 4,123 7,137

5. Accounts Payable and Accru26

5. Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Accounts Payable And Accrued Liabilities Tables
Schedule of Accounts Payable and Accrued Liabilities	September 30, December 31, 2017 2016 $ $ Trade accounts payable 614,447 494,492 Accrued liabilities 19,200 36,056 Accrued interest payable 13,341 12,862 Payroll and commissions payable 57,035 32,063 Taxes payable 1,247 6,379 705,270 581,852

8. Derivative Liabilities (Tabl

8. Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 2017
Convertible Debenture [Member]
8. Derivative Liabilities (Tables) [Line Items]
Sehedule of derivative liabilities	September 30, September 30, 2017 2016 Expected volatility 180-243% - Risk free interest rate 1.06-1.47% - Expected life (in years) 0.25-1.59 -
Warrant [Member]
8. Derivative Liabilities (Tables) [Line Items]
Sehedule of derivative liabilities	September 30, September 30, 2017 2016 Expected volatility 196 % 88%-111% Risk free interest rate 1.06 % 0.59%-0.73% Expected life (in years) 0.5 1.37 – 4.25

11. Share Purchase Warrants (Ta

11. Share Purchase Warrants (Tables)	9 Months Ended
	Sep. 30, 2017
Share Purchase Warrants Tables
Schedule of share purchase warrants	Weighted average exercise Number of price warrants $ Balance, December 31, 2016 4,055,294 0.20 Issued 2,419,281 0.17 Expired (997,166 ) 0.26 Balance, September 30, 2017 5,477,409 0.19
Schedule of share purchase warrants outstanding	Number of warrants Exercise price outstanding $ Expiry date 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 5,477,409

12. Stock Options (Tables)

12. Stock Options (Tables)	9 Months Ended
	Sep. 30, 2017
Stock Options Tables
Schedule of Stock Options Roll Forward	Weighted average Aggregate Number of exercise price intrinsic value options $ $ Balance, December 31, 2016 4,000,000 0.16 750 Granted 1,550,000 0.13 - Expired (625,000 ) 0.14 - Balance, September 30, 2017 4,925,000 0.15 750
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	Outstanding Exercisable Weighted Weighted Weighted Range of average average average exercise prices Number of remaining contractual exercise price Number of exercise price $ shares life (years) $ shares $ 0.07 75,000 0.50 0.07 75,000 0.07 0.09 910,000 0.50 0.09 910,000 0.09 0.13 1,425,000 4.61 0.13 1,100,000 0.13 0.16 225,000 3.37 0.16 112,500 0.16 0.19 2,270,000 2.98 0.19 2,270,000 0.19 Cdn$0.25 20,000 2.98 Cdn$0.25 20,000 Cdn$0.25 4,925,000 2.97 0.15 4,487,500 0.15
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	2017 2016 Expected volatility 132 % 200 % Risk free interest rate 1.82 % 1.52 % Expected life (in years) 4.8 5

13. Segmented Information (Tabl

13. Segmented Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segmented Information Tables
Schedule of Segment Reporting Information, by Segment	Nine months ended September 30, 2017 2016 $ $ Vehicle tracking and recovery solutions 1,041,789 828,570 Total consolidated net revenue 1,041,789 828,570

15. Discontinued perations (Tab

15. Discontinued perations (Table)	9 Months Ended
	Sep. 30, 2017
Discontinued Perations Table
Summarizes the carrying amounts of the assets and liabilities from discontinued operations	September 30, December 31, 2017 2016 Assets from discontinued operations $ $ Cash (101 ) 1,343 Accounts and other receivables 1,864 5,891 Prepaid expenses and deposits 3,947 3,502 Equipment 184 248 Total 5,894 10,984 September 30, December 31, 2017 2016 Liabilities from discontinued operations $ $ Accounts payable and accrued liabilities 159,587 161,024
Summarizes of Loss from discontinued operations	Three months ended Three months ended Nine months ended Nine months ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Loss from discontinued operations $ $ $ $ Consulting and business development fees - 5,604 16,424 16,862 Depreciation - - 78 - Foreign exchange gain - (4,568 ) (25,725 ) - General and administrative - 3,127 12,469 37,130 Management fees - 38,500 49,728 106,400 Professional fees (32,005 ) 4,043 2,678 - Travel - 517 10,210 - Other income - - (180 ) - (32,005 ) 47,223 65,682 160,392

1. Nature and Continuance of 32

1. Nature and Continuance of Operations (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Nature And Continuance Of Operations Details Narrative
State of country of incorporation			Nevada
Incorporation date			Nov. 14, 2006
Net Income (Loss)	$ (263,019)	$ (149,690)	$ (800,169)	$ (551,167)
Accumulated deficit	(9,312,479)		(9,312,479)		$ (8,512,310)
Working capital deficit	$ 1,009,299		1,009,299
Net Cash Used in Continued Operating Activities			$ (396,678)	$ (29,457)

3. Accounts and Other Receiva33

3. Accounts and Other Receivables (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Accounts And Other Receivables Details
Trade accounts receivable	$ 218,520	$ 149,825
GST and other receivables	9,384	8,331
Allowance for doubtful accounts	(1,618)	(1,618)
Accounts and other receivables	$ 226,286	$ 156,538

4. Equipment (Details)

4. Equipment (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Cost	$ 51,781
Accumulated Depreciation	47,658
Equipment, Net Carrying Value	4,123	$ 7,137
Computer Equipment [Member]
Cost	44,166
Accumulated Depreciation	40,530
Equipment, Net Carrying Value	3,636	6,189
Office Equipment [Member]
Cost	1,603
Accumulated Depreciation	1,116
Equipment, Net Carrying Value	487	573
Software [Member]
Cost	6,012
Accumulated Depreciation	6,012
Equipment, Net Carrying Value		$ 375

4. Equipment (Details Narrative

4. Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Equipment Details Narrative
Depreciation expense	$ 937	$ 2,556	$ 3,014	$ 7,727

5. Accounts Payable and Accru36

5. Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Accounts Payable And Accrued Liabilities Details
Trade accounts payable	$ 614,447	$ 494,492
Accrued liabilities	19,200	36,056
Accrued interest payable	13,341	12,862
Payroll and commissions payable	57,035	32,063
Taxes payable	1,247	6,379
Accounts payable and accrued liabilities	$ 705,270	$ 581,852

6. Notes Payable (Details Narra

6. Notes Payable (Details Narrative) - USD ($)	Mar. 23, 2017	Sep. 30, 2014	Sep. 30, 2017	Dec. 31, 2016
Notes Payable, Other Payables [Member]
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]
Debt Instrument face value	$ 8,695		$ 3,018
Loan fee	$ 695
Note Payable [Member]
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			65,000	$ 30,000
Notes payable			0	65,000
Accrued interest			3,711	10,711
Note Payable [Member] | Director [Member]
Debt Instrument face value			$ 5,702	14,998
Interest rate			5.00%
Repayments of convertible debt			$ 10,000
Accrued interest			$ 2,386	$ 1,767
Maturity date			Oct. 30, 2017
Note Payable One [Member]
Accrued interest			$ 7,000

7. Convertible Debentures (Deta

7. Convertible Debentures (Details Narrative)	Aug. 07, 2017USD ($)Number	May 01, 2017USD ($)Number	Mar. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
7. Convertible Debentures (Details) [Line Items]
Accretion expense				$ 39,439	$ 1,900	$ 52,322	$ 5,636
Convertible Debenture [Member]
7. Convertible Debentures (Details) [Line Items]
Debt Instrument face value			$ 50,000	50,000		50,000		$ 0
Interest rate			12.00%
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
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
Maturity Date			Sep. 30, 2017
Convertible Debenture One [Member]
7. Convertible Debentures (Details) [Line Items]
Debt Instrument face value		$ 50,000		23,580		23,580		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		$ 50,000
Accretion expense						32,127	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
Maturity Date		May 1, 2019
Convertible Debenture Two [Member]
7. Convertible Debentures (Details) [Line Items]
Debt Instrument face value	$ 161,250			$ 1,215		1,215		$ 0
Interest rate	5.00%
Number of convertible debentures | Number	3
Convertible debt terms of conversion feature	The holder may convert any or all of the principal andor interest at any time following the six month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Companys common stock preceding the trading day that the Company receives a notice of conversion
Convertible debenture, discount	$ 161,250
Accretion expense						18,980	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 $161,250
Original issuance discount of convertible debentures	$ 11,250
Financing costs related to issuance of convertible debenture	$ 3,500
Maturity Date	Aug. 7, 2018
Convertible Debenture Three [Member]
7. Convertible Debentures (Details) [Line Items]
Accretion expense						$ 1,215	$ 0

8. Derivative Liabilities (Deta

8. Derivative Liabilities (Details)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Expected volatility	173.00%
Risk free interest rate	1.14%
Expected life (in years)	3 years
Warrant [Member]
Expected volatility	196.00%	0.00%
Risk free interest rate	1.06%	0.00%
Expected life (in years)	6 months	0 years
Warrant [Member] | Minimum [Member]
Expected volatility	180.00%	88.00%
Risk free interest rate	1.06%	0.59%
Expected life (in years)	2 months 30 days	1 year 4 months 13 days
Warrant [Member] | Maximum [Member]
Expected volatility	243.00%	111.00%
Risk free interest rate	1.47%	0.73%
Expected life (in years)	1 year 7 months 2 days	4 years 2 months 30 days

8. Derivative Liabilities (De40

8. Derivative Liabilities (Details 1)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Expected volatility	173.00%
Risk free interest rate	1.14%
Expected life (in years)	3 years
Warrant [Member]
Expected volatility	196.00%	0.00%
Risk free interest rate	1.06%	0.00%
Expected life (in years)	6 months	0 years
Warrant [Member] | Minimum [Member]
Expected volatility	180.00%	88.00%
Risk free interest rate	1.06%	0.59%
Expected life (in years)	2 months 30 days	1 year 4 months 13 days
Warrant [Member] | Maximum [Member]
Expected volatility	243.00%	111.00%
Risk free interest rate	1.47%	0.73%
Expected life (in years)	1 year 7 months 2 days	4 years 2 months 30 days

8. Derivative Liabilities (De41

8. Derivative Liabilities (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Derivative liabilities	$ 254,878		$ 254,878		$ 27,930
Change in fair value of derivative liabilities	1,796	$ 9,700	579	$ 14,413
Convertible Debenture [Member]
Derivative liabilities	245,127		245,127		0
Warrant [Member]
Derivative liabilities	$ 9,751		$ 9,751		$ 27,930

9. Related Party Transactions (

9. Related Party Transactions (Details Narrative) - Officer [Member] - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
9. Related Party Transactions (Details) [Line Items]
Due to Related Parties	$ 128,500		$ 132,053
Management And Consulting Fees [Member]
9. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 186,983	$ 173,724

10. Common Stock (Details Narra

10. Common Stock (Details Narrative) - USD ($)	Sep. 07, 2017	Jul. 02, 2017	Mar. 02, 2017	Aug. 29, 2017	Jun. 23, 2017	Apr. 20, 2017	Sep. 30, 2017	Sep. 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				1,875,000	147,059
Price per unit				$ 0.08	$ 0.17
Proceeds from units issued				$ 150,000	$ 25,000
Stock Issued During Period, Shares, Issued for Services (in Shares)	49,020	49,020	56,000			49,020			498,801
Stock Issued During Period, Value, Issued for Services	$ 3,922	$ 4,902	$ 5,640			$ 5,392	$ 19,855	$ 64,550	$ 107,944
Deferred compensation charged to operations							$ 19,592	$ 26,234	$ 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)	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Share Purchase Warrants Details
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	(997,166)
Expired, Weighted average exercise price | $ / shares	$ 0.26
Balance, Number of warrants | shares	5,477,409
Balance, Weighted average exercise price | $ / shares	$ 0.19

11. Share Purchase Warrants (45

11. Share Purchase Warrants (Details 1) - $ / shares	Mar. 02, 2017	Sep. 30, 2017	Dec. 31, 2016
Class of Warrant or Right [Line Items]
Number of warrants outstanding		5,477,409	4,055,294
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 One [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 Two [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding		147,059
Exercise price (in Dollars per share)		$ 0.35
Expiry date		June 23, 2019

11. Share Purchase Warrants (46

11. Share Purchase Warrants (Details Narrative)	9 Months Ended
	Sep. 30, 2017USD ($)shares
Share Purchase Warrants Details Narrative
Warrant issued to purchase common shares | shares	50,000
Fair value of warrants issued | $	$ 2,185
Expected volatility	173.00%
Risk free interest rate	1.14%
Expected life (in years)	3 years

12. Stock Options (Details)

12. Stock Options (Details) - USD ($)	May 11, 2017	Sep. 30, 2017
12. Stock Options (Details) [Line Items]
Options Granted	1,550,000
Weighted average exercise price granted	$ 0.13
Stock Options [Member]
12. Stock Options (Details) [Line Items]
Options begning balance		4,000,000
Options Granted		1,550,000
Options Expired		(625,000)
Options ending balance		4,925,000
Weighted average exercise price begning balance		$ 0.16
Weighted average exercise price granted		0.13
Weighted average exercise price expired		0.14
Weighted average exercise price ending balance		$ 0.15
Aggregate intrinsic value begning balance
Aggregate intrinsic value granted
Aggregate intrinsic value expired
Aggregate intrinsic value ending balance		$ 750

12. Stock Options (Details 1)

12. Stock Options (Details 1)	9 Months Ended
	Sep. 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	4,925,000
Options Outstanding, Weighted average remaining contractual life	2 years 11 months 19 days
Options Outstanding, Weighted average exercise price	$ 0.15
Options Exercisable, Number of shares (in Shares) | shares	4,487,500
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	6 months
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	910,000
Options Outstanding, Weighted average remaining contractual life	6 months
Options Outstanding, Weighted average exercise price	$ 0.09
Options Exercisable, Number of shares (in Shares) | shares	910,000
Options Exercisable, Weighted average exercise price	$ 0.09
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	1,425,000
Options Outstanding, Weighted average remaining contractual life	4 years 7 months 10 days
Options Outstanding, Weighted average exercise price	$ 0.13
Options Exercisable, Number of shares (in Shares) | shares	1,100,000
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 4 months 13 days
Options Outstanding, Weighted average exercise price	$ 0.16
Options Exercisable, Number of shares (in Shares) | shares	112,500
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	2,270,000
Options Outstanding, Weighted average remaining contractual life	2 years 11 months 23 days
Options Outstanding, Weighted average exercise price	$ 0.19
Options Exercisable, Number of shares (in Shares) | shares	2,270,000
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	20,000
Options Outstanding, Weighted average remaining contractual life	2 years 11 months 23 days
Options Outstanding, Weighted average exercise price	$ 0.25
Options Exercisable, Number of shares (in Shares) | shares	20,000
Options Exercisable, Weighted average exercise price	$ 0.25

12. Stock Options (Details 2)

12. Stock Options (Details 2)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Stock Options Details 2
Expected volatility	132.00%	200.00%
Risk free interest rate	1.82%	1.52%
Expected life (in years)	4 years 9 months 18 days	5 years

12. Stock Options (Details Narr

12. Stock Options (Details Narrative) - USD ($)	May 11, 2018	Nov. 11, 2017	May 11, 2017	Oct. 21, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Stock Options Details Narrative
Options Granted			1,550,000
Weighted average exercise price granted			$ 0.13
Option expiry date			May 11, 2022
Option vested	300,000	50,000	1,150,000	50,000
Stock-based compensation					$ (13,663)	$ 4,500	$ 137,635	$ 24,590

13. Segmented Information (Deta

13. Segmented Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Net Revenue	$ 320,279	$ 376,476	$ 1,041,789	$ 828,570
Vehicle Tracking And Recovery Solutions [Member]
Segment Reporting Information [Line Items]
Net Revenue			$ 1,041,789	$ 828,570

13. Segmented Information (De52

13. Segmented Information (Details Narrative)	9 Months Ended
	Sep. 30, 2017
Segmented Information Details Narrative
Number of Reportable Segments	1

14. Concentration Risk (Details

14. Concentration Risk (Details Narrative) - Customer Concentration Risk	1 Months Ended	9 Months Ended
	Dec. 31, 2016	Sep. 30, 2017	Sep. 30, 2016
Sales Revenue, Net [Member]
14. Concentration Risk (Details) [Line Items]
Concentration Risk, Percentage		48.00%	75.00%
Accounts Receivable [Member]
14. Concentration Risk (Details) [Line Items]
Concentration Risk, Percentage	90.00%	99.00%

15. Discontinued perations ( De

15. Discontinued perations ( Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Assets from discontinued operations
Cash	$ (101)	$ 1,343
Accounts and other receivables	1,864	5,891
Prepaid expenses and deposits	3,947	3,502
Equipment	184	248
Total	5,894	10,984
Liabilities from discontinued operations
Accounts payable and accrued liabilities	$ 159,587	$ 161,024

15. Discontinued perations ( 55

15. Discontinued perations ( Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Loss from discontinued operations
Consulting and business development fees		$ 5,604	$ 16,424	$ 16,862
Depreciation			78
Foreign exchange gain		(4,568)	(25,725)
General and administrative		3,127	12,469	37,130
Management fees		38,500	49,728	106,400
Professional fees	(32,005)	4,043	2,678
Travel		517	10,210
Other income			(180)
Total	$ (32,005)	$ 47,223	$ 65,682	$ 160,392

16. Subsequent Events (Details

16. Subsequent Events (Details Narrative) - USD ($)	Oct. 06, 2017	Sep. 07, 2017	Jul. 02, 2017	May 11, 2017	Mar. 02, 2017	Sep. 30, 2017	Apr. 20, 2017	Dec. 31, 2015	Dec. 31, 2016
16. Subsequent Events (Details) [Line Items]
Common Stock Shares issued						36,836,926			32,389,585
Accrued interest						$ 19,200			$ 36,056
Stock Issued for Services		49,020	49,020		56,000		49,020	498,801
Stock options granted				1,550,000
Common shares, par value						$ 0.001			$ 0.001
Subsequent Event [Member]
16. Subsequent Events (Details) [Line Items]
Common Stock Shares issued						1,428,571
Proceed from common Stock						$ 100,000
Conversion of debt to common stock shares						625,000
Accrued interest						$ 50,000
Stock Issued for Services						174,020
Common stock to an employee promotion bonus						150,000
Stock options granted	250,000
Common shares, par value	$ 0.08
Expiry date	October 6, 2022