I-Minerals (IMAHF) 10-K 11 Aug 21 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2021	Aug. 10, 2021	Oct. 31, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 30, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--04-30
Entity File Number	000-55321
Entity Registrant Name	I-Minerals Inc
Entity Central Index Key	0001405663
Entity Tax Identification Number	20-4644299
Entity Incorporation, State or Country Code	A1
Entity Address, Address Line One	Suite 880, 580 Hornby Street
Entity Address, City or Town	Vancouver
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V6C 3B6
City Area Code	604
Local Phone Number	303-6573
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Public Float			$ 1,200,000
Entity Common Stock, Shares Outstanding		93,730,212

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Current assets
Cash and cash equivalents	$ 110,684	$ 347,887
Receivables	5,819	9,184
Prepaids	65,967	18,816
Current Assets	182,470	375,887
Equipment	45,439	14,860
Mineral property interest and deferred development costs	1,892,410	1,892,410
Deposits	29,208	29,208
TOTAL ASSETS	2,149,527	2,312,365
Current liabilities
Accounts payable and accrued liabilities	2,898,466	2,301,056
Lease liability - current	27,982
Promissory notes due to related party	32,029,474	27,589,617
Derivative liabilities		16,541
Current Liabilities	34,955,922	29,907,214
Lease liability - non-current	9,966
TOTAL LIABILITIES	34,965,888	29,907,214
CAPITAL DEFICIT
Unlimited common shares with no par value Issued and fully paid: 93,730,212 (April 30, 2019 - 92,676,115)	19,225,087	19,225,087
Additional paid-in capital	1,865,342	1,865,342
Deficit	(53,906,790)	(48,685,278)
TOTAL CAPITAL DEFICIT	(32,816,361)	(27,594,849)
TOTAL LIABILITIES AND CAPITAL DEFICIT	$ 2,149,527	$ 2,312,365

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2021	Apr. 30, 2020
Statement of Financial Position [Abstract]
Common Stock, par value
Common Stock, shares authorized
Common Stock, shares issued	93,730,212	93,730,212
Common Stock, shares outstanding	93,730,212	93,730,212

Consolidated Statements of Loss

Consolidated Statements of Loss - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
OPERATING EXPENSES
Amortization	$ 7,294	$ 4,525
Management and consulting fees	202,602	201,845
Mineral property expenditures	605,220	1,251,219
General and miscellaneous	197,704	272,758
Professional fees	165,313	179,622
Operating Expenses	(1,178,133)	(1,909,969)
OTHER (EXPENSES) INCOME
Foreign exchange loss	4,111	(11,079)
Accretion expense		(60,348)
Interest expense	(3,725,237)	(3,126,824)
Change in fair value of derivative liabilities		(8,530)
LOSS FOR THE YEAR	$ (4,899,259)	$ (5,116,750)
Loss per share - basic and diluted	$ (0.05)	$ (0.05)
Weighted average number of shares outstanding	93,730,212	93,067,801

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
OPERATING ACTIVITIES
Net Loss for the period	$ (4,899,259)	$ (5,116,750)
Items not involving cash:
Amortization	7,294	4,525
Stock-based compensation		888
Accretion expense		(60,348)
Change in fair value of derivative liabilities		8,530
Change in non-cash operating working capital items:
Receivables	3,365	(3,476)
Prepaids	(47,151)	35,347
Accounts payable and accrued liabilities	3,749,427	3,159,784
Cash flows used in operating activities	(1,186,324)	(1,850,804)
INVESTING ACTIVITIES
Additions to mineral property interest and deferred development		(17,682)
Purchase of equipment	(879)	(4,868)
Deposits		(480)
Cash flows used in investing activities	(879)	(23,030)
FINANCING ACTIVITIES
Proceeds from promissory notes received	950,000	1,980,000
Cash flows from financing activities	950,000	1,980,000
DECREASE IN CASH	(237,203)	106,166
CASH, BEGINNING OF THE YEAR	347,887	241,721
CASH, END OF THE YEAR	110,684	347,887
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid
Taxes paid

Consolidated Statements of Capi

Consolidated Statements of Capital Deficit (Equity) - USD ($)	Common Stock	Commitment to Issue Shares	Additional Paid-In Capital	Accumulated Deficit (Revised)	Total
Beginning Balance at Apr. 30, 2019	$ 19,118,229	$ 106,858	$ 1,866,274	$ (43,316,615)	$ (22,225,254)
Beginning Balance (in Shares) at Apr. 30, 2019	92,676,115
Shares issued as a debt discount	$ 106,858	(106,858)
Shares issued as a debt discount (Shares)	1,054,097
Share-based payments - vesting			888		888
Reallocation of vested options to liabilities			(1,820)		(1,820)
Withholding tax				(251,913)	(251,913)
Loss for the year				(5,116,750)	(5,116,750)
Ending Balance at Apr. 30, 2020	$ 19,225,087		1,865,342	(48,685,278)	$ (27,594,849)
Ending Balance (Shares) at Apr. 30, 2020	93,730,212				93,730,212
Adoption of ASU 2018-07 adjustment				16,541	$ 16,541
Withholding tax				(338,794)	(338,794)
Loss for the year				(4,899,259)	(4,899,259)
Ending Balance at Apr. 30, 2021	$ 19,225,087		$ 1,865,342	$ (53,906,790)	$ (32,816,361)
Ending Balance (Shares) at Apr. 30, 2021	93,730,212				93,730,212

NATURE OF BUSINESS AND BASIS OF

NATURE OF BUSINESS AND BASIS OF PRESENTATION AND LIQUIDITY	12 Months Ended
	Apr. 30, 2021
Accounting Policies [Abstract]
NATURE OF BUSINESS AND BASIS OF PRESENTATION AND LIQUIDITY	1. NATURE OF BUSINESS AND BASIS OF PRESENTATION AND LIQUIDITY: I-Minerals Inc. (the “Company”) was incorporated under the laws of British Columbia, Canada, in 1984. The Company is listed for trading on the TSX Venture Exchange under the symbol “IMA” and the OTCQB marketplace under the symbol “IMAHF”. The Company’s principal business is the development of the Helmer-Bovill industrial mineral property (“the Property”) located in Latah County, Idaho. Since inception, the Company has been in the exploration and evaluation stage but moved into the development stage in fiscal 2018. In fiscal 2019, the Company reverted back to the evaluation stage as management determined that the Feasibility Study on the property should be considered non-current. The Helmer-Bovill property is comprised of eleven mineral leases that host potentially economic deposits of feldspar, quartz and kaolinitic clays, primarily kaolinite and halloysite. Basis of Presentation and Going Concern The accompanying consolidated financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) on the basis that the Company will continue as a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for the next year Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. At April 30, 2021, the Company had not yet achieved profitable operations, had an accumulated deficit of $ since inception and expects to incur further losses in the development of its business, all of which casts substantial doubt upon the Company’s ability to continue as a going concern and, therefore, that it may be unable to realize its assets and discharge its liabilities in the normal course of business. The Company’s ability to continue as a going concern is dependent upon its ability to obtain the necessary financing to develop the Property and to meet its obligations and repay its liabilities arising from normal business operations when they come due. Although the Company has been successful in the past in obtaining financing, there is no assurance that it will be able to obtain adequate financing in the future or that such financing will be on terms advantageous to the Company. The Company has been receiving funds from a company controlled by a director of the Company through promissory notes (Note 6).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation and Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries, i-Minerals USA, Inc. and CKD Ventures Ltd. All inter-company accounts and transactions have been eliminated. The Company’s fiscal year-end is April 30 th Use of Estimates The preparation of these consolidated financial statements in conformity with US GAAP 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets, stock-based compensation, amortization of promissory notes financing fees, valuation of derivative liabilities, 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. Cash and cash equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As at April 30, 2021 and 2020, the Company had no cash equivalents. Equipment Equipment is carried at cost and is amortized over the estimated useful economic lives using the declining balance method at an annual rate of 30%. Mineral Property Acquisition and Exploration Costs Mineral property acquisition costs are capitalized when incurred. Acquisition costs include cash consideration and the fair market value of shares issued on the acquisition of mineral property claims. Costs related to the development of mineral reserves are capitalized when it has been determined an ore body can be economically developed. The development stage begins when an ore body is determined to be economically recoverable based on proven and probable reserves and appropriate permits are in place, and ends when the production stage or exploitation of reserves begins. Major mine development expenditures are capitalized, including primary development costs such as costs of building access ways, tailings impoundment, development of water supply and infrastructure developments. Exploration costs include those relating to activities carried out (a) in search of previously unidentified mineral deposits, or (b) at undeveloped concessions. Pre-development activities involve costs incurred in the exploration stage that may ultimately benefit production that are expensed due to the lack of evidence of economic development, which is necessary to demonstrate future recoverability of these expenses. Secondary development costs are incurred for preparation of an ore body for production in a specific ore block or work area, providing a relatively short-lived benefit only to the mine area they relate to, and not to the ore body as a whole. Once production has commenced, capitalized costs will be depleted using the units-of-production method over the estimated life of the proven and probable reserves. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to the Consolidated Statements of Loss in that period. We assess the carrying cost of our mineral properties for impairment whenever information or circumstances indicate the potential for impairment. Such evaluations compare estimated future net cash flows with our carrying costs and future obligations on an undiscounted basis. If it is determined that the future undiscounted cash flows are less than the carrying value of the property, a write down to the estimated fair value is charged to the Consolidated Statements of Loss for the period. Where estimates of future net cash flows are not available and where other conditions suggest impairment, management assesses if the carrying value can be recovered. For significant development projects, interest is capitalized as part of the historical cost of developing and constructing assets in accordance with ASC 835-20. Interest is capitalized until the asset is ready for service. Capitalized interest is determined by multiplying the Company’s weighted-average borrowing cost on general debt by the average amount of qualifying costs incurred. Once an asset subject to interest capitalization is completed and placed in service, the associated capitalized interest is expensed through depletion or impairment. Debt Issuance Costs Debt issuance costs paid to the purchaser of the debt are considered to be a reduction of the debt proceeds and a component of debt discount. Subsequently, the costs comprising this debt discount are amortized as financing fees over the term of the promissory notes using the effective interest method. During the year ended April 30, 2021, the Company amortized financing fees totaling $nil (2020 – $60,348). Financial Instruments and Fair Value Measures The book value of cash, receivables, accounts payable and accrued liabilities approximate their fair values due to the immediate or short-term maturity of those instruments. The fair value hierarchy under US GAAP is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following: Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 - observable inputs other than Level I, quoted prices for similar assets or liabilities in active prices whose inputs are observable or whose significant value drivers are observable; and Level 3 - assets and liabilities whose significant value drivers are unobservable by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s promissory notes are based on Level 3 inputs in the Accounting Standards Codification (“ASC”) 820 fair value hierarchy. The Company calculated the fair value of these instruments by discounting future cash flows using rates representative of current borrowing rates. At April 30, 2021, the promissory notes had a fair value of $20,819,200 (2020 – $18,347,095). The Company had certain Level 3 liabilities required to be recorded at fair value on a recurring basis in accordance with US GAAP as at April 30, 2021 and 2020. As at April 30, 2020, the Company’s Level 3 liabilities consisted of share purchase options granted to non-employees. The resulting Level 3 liabilities have no active market and are required to be measured at their fair value each reporting period based on information that is unobservable. A summary of the Company’s Level 3 liabilities for the years ended April 30, 2021 and 2020 is as follows: 2021 $ 2020 $ Non-employee options (Note 6(c)) Beginning fair value 16,541 6,191 Transfer value on exercise - - Fair value of options on vesting - 1,820 Change in fair value - 8,530 Adoption of ASU 2018-07 adjustment (16,541) - Ending fair value - 16,541 Promissory notes 32,029,474 27,589,617 Total Level 3 liabilities 32,029,474 27,606,158 Certain assets and liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment). There were no assets or liabilities measured at fair value on a nonrecurring basis during the years ended April 30, 2021 and 2020. Earnings (Loss) Per Share The basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. For the year ended April 30, 2021, loss per share excludes 2,750,000 (2020 – 2,950,000) potentially dilutive common shares (related to outstanding options and warrants) as their effect was anti-dilutive. Foreign Currency Translation The Company’s functional and reporting currency is the US dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date and non-monetary items are translated at exchange rates prevailing when the assets were acquired or obligations incurred. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company has adopted the provisions of FASB ASC 740 "Income Taxes" regarding accounting for uncertainty in income taxes. The Company initially recognizes tax positions in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions are initially and subsequently measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the tax authority, assuming full knowledge of the position and all relevant facts. Application requires numerous estimates based on available information. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, and its recognized tax positions and tax benefits may not accurately anticipate actual outcomes. As additional information is obtained, there may be a need to periodically adjust the recognized tax positions and tax benefits. These periodic adjustments may have a material impact on the consolidated statements of operations. When applicable, the Company classifies penalties and interest associated with uncertain tax positions as a component of income tax expense in its consolidated Statement of Loss. Stock-Based Compensation The Company accounts for all stock-based payments and awards under the fair value based method. Stock-based payments to non-employees are measured at the fair value of the consideration received, or the fair value of the equity instruments issued, or liabilities incurred, whichever is more reliably measurable. The fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete, and any change therein is recognized over the vesting period of the award and in the same manner as if the Company had paid cash instead of paying with or using equity based instruments. The cost of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date is measured and recognized at that date, unless there is a contractual term for services in which case such compensation would be amortized over the contractual term. The Company accounts for the granting of stock options to employees using the fair value method whereby all awards to employees will be recorded at fair value on the date of the grant. The fair value of all stock options is expensed over their vesting period with a corresponding increase to additional paid-in capital. Compensation costs for stock-based payments that do not include performance conditions are recognized on a straight-line basis. Compensation cost associated with a share-based award having a performance condition is only recognized over the requisite service period if it is probable. Share based awards with a performance condition are accrued on an award by award basis. The Company uses the Black-Scholes option valuation model to calculate the fair value of stock options at the date of the grant. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimates. Derivative Liabilities The Company evaluates its financial instruments and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market at each balance sheet date and recorded as a liability and the change in fair value is recorded in the consolidated statement of loss. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Derivative instruments that become subject to reclassification are reclassified at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not settlement of the derivative instrument is expected within 12 months of the balance sheet date. The Company uses the Black-Scholes option valuation model to value derivative liabilities. This model uses Level 3 inputs in the fair value hierarchy established by ASC 820 Fair Value Measurement. Concentration of Risk The Company is subject to interest rate risk on its debt financings. The Company generally uses fixed interest rates. Adoption of New Accounting Pronouncements Fair Value Measurements In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2018-13, "Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement" which adds the disclosure of the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. Certain alternatives apply. Effective May 1, 2020, the Company adopted the new standard The adoption of this ASU did not result in any adjustments to the financial statements. Compensation – Stock Compensation In June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting” (“ASU 2018-07”), which aligned the measurement and classification guidance for share-based payments to nonemployees with that for employees, with certain exceptions. It expanded the scope of ASC 718 to include share-based payments granted to nonemployees in exchange for goods or services used or consumed in the entity’s own operations and supersedes the guidance in ASC 505-50. The ASU retains the existing cost attribution guidance, which requires entities to recognize compensation cost for nonemployee awards in the same period and in the same manner (i.e. capitalize or expense) they would if they paid cash for the goods or services, but it moves the guidance to ASC 718. Effective May 1, 2020, the Company adopted the new standard Upon adoption, the Company applied the modified retrospective transition approach and recorded an adjustment on May 1, 2020 to decrease derivative liabilities by $16,541 and decrease opening deficit by $16,541. Recently Issued Accounting Pronouncements Financial Instruments - Credit Losses In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 replaced the incurred loss impairment methodology under current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 requires use of a forward-looking expected credit loss model for accounts receivables, loans, and other financial instruments. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. In October 2019, the FASB issued ASU No. 2019-10, “Financial Instruments-Credit Losses (Topic 326): Effective Dates”, to finalize the effective date delays for private companies, not-for-profits, and smaller reporting companies applying the CECL standards. The ASU is effective for reporting periods beginning after December 15, 2022 and interim periods within those fiscal years. Early adoption is permitted. The Company has not early adopted this update and it will become effective on April 1, 2023 assuming the Company will remain an emerging growth company. The Company is currently assessing the impact of adopting this standard on its consolidated financial statements. Income Taxes In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. ASU 2019-12 will simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company is evaluating the impact of the adoption of ASU 2019-12, but does not expect it to have a material impact on income taxes as reported in its consolidated financial statements.

MINERAL PROPERTY INTEREST AND D

MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS	12 Months Ended
	Apr. 30, 2021
Extractive Industries [Abstract]
MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS	3. MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS: Helmer-Bovill Property – Latah County, Idaho The Company has an undivided 100% interest in 11 State of Idaho mineral leases. The State of Idaho mineral leases are subject to a 5% production royalty on gross sales. The mineral leases are in good standing until March 1, 2023 at which time they will be held by us contingent on undertaking mining operations. In May 2017, the Idaho Department of Lands accepted our operation and reclamation plan. Together with a water rights permit from the Idaho Department of Water Resources, we were able to proceed with development and construction of the mine, subject to obtaining sufficient financing. As a result, management made the decision to begin capitalizing all development expenditures directly related to the Helmer-Bovill Property. In February 2019, the Company determined that the Feasibility Study should be considered non-current and accordingly, the Company has returned to the evaluation stage for accounting purposes. $ Balance at April 30, 2018 1,145,906 Engineering and consulting 177,820 Metallurgy 263,056 Permitting and environmental 17,684 Interest on Promissory Notes 207,266 Other direct costs 80,678 746,504 Balance at April 30, 2019, 2020 and 2021 1,892,410

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Apr. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	4. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES: April 30, 2021 $ April 30, 2020 $ Trade payables 160,503 157,419 Amounts due to related parties (Note 8) 219,256 199,104 Withholding tax on deemed dividends (Notes 6 and 12) 896,756 557,962 Interest payable on promissory notes (Note 6) 1,621,951 1,386,571 Total accounts payable and accrued liabilities 2,898,466 2,301,056

LEASE LIABILITY

LEASE LIABILITY	12 Months Ended
	Apr. 30, 2021
Debt Disclosure [Abstract]
LEASE LIABILITY	5. LEASE LIABILITY: The Company entered into a property lease in October 2020 and the Company recognized a lease obligation with respect to the operating lease. The terms and the outstanding balances as at April 30, 2021 are as follows: April 30, 2021 $ Right-of-use asset from property lease repayable in monthly instalments of $2,332 and an interest rate of 13% per annum and an end date of October 15, 2022 37,948 Less: current portion (27,982) Non-current portion 9,966 The following is a schedule of the Company’s future minimum lease payments related to the office lease obligation: April 30, 2021 $ 2022 27,982 2023 13,991 Total minimum lease payments 41,973 Less: imputed interest (4,025) Total present value of minimum lease payments 37,948 Less: current portion (27,982) Non-current portion 9,966

PROMISSORY NOTES DUE TO RELATED

PROMISSORY NOTES DUE TO RELATED PARTY	12 Months Ended
	Apr. 30, 2021
Debt Disclosure [Abstract]
PROMISSORY NOTES	6. PROMISSORY NOTES DUE TO RELATED PARTY: April 30, 2021 $ April 30, 2020 $ Third promissory notes 26,404,927 23,493,003 Fifth promissory notes 3,199,806 2,793,833 Sixth promissory notes 2,424,741 1,302,781 Total promissory notes 32,029,474 27,589,617 The Company has Third Promissory Notes, Fifth Promissory Notes and Sixth Promissory Notes due to a company controlled by a director of the Company (the “Lender”). The Third Promissory Notes were due on March 31, 2019. On March 27, 2019, an amending agreement was entered into extending the maturity date of the Promissory Notes from March 31, 2019 to June 30, 2019 for no consideration. On June 28, 2019, the Company entered into an amending agreement with the Lender further extending this maturity date to October 31, 2019 for no consideration. The Fifth Promissory Notes were due on December 31, 2019. On October 25, 2019, the Company entered into an amending agreement with the Lender extending the maturity date for both notes, for no consideration, to the earlier of (i) June 30, 2020 and (ii) 60 days after a pre-feasibility study has been filed on SEDAR. The Sixth Promissory Notes have the same maturity date. On June 4, 2020, all three promissory notes were extended to December 15, 2020 for no consideration. On December 3, 2020, the maturity date was extended to March 15, 2021 for no consideration. On March 9, 2021 the maturity date was extended to April 15, 2021 for no consideration. On April 15, 2021 the maturity date was extended to May 15, 2021 for no consideration. On May 10, 2021 the maturity date was extended to June 15, 2021 for no consideration. On June 15, 2021 the maturity date was extended to July 15, 2021 for no consideration. On July 15, 2021 the maturity date was extended to August 15, 2021 for no consideration. In addition, the interest rate was decreased to 0.13% per annum effective May 1, 2021. In accordance with the guidance of ASC 470-50 and ASC 470-60, the Company determined that the March 27, 2019, June 28, 2019, October 25, 2019, June 4, 2020, December 3, 2020, March 9, 2021, April 15, 2021, May 10, 2021 and June 15, 2021 extension agreements qualified as troubled debt restructurings. here was no accounting impact of the troubled debt modifications. Certain conditions may result in early repayment including immediate repayment in the event a person currently not related to the Company acquires more than 40% of the outstanding common shares of the Company. Third Promissory Notes The Third Promissory Notes bear interest at the rate of 12% per annum and during the year ended April 30, 2021, the Company recorded interest of $3,048,758 (2020 - $2,720,332). Interest is payable semi-annually as calculated on May 31 st th During the year ended April 30, 2021, the Lender elected to have interest payable from December 1, 2019 to November 30, 2020 of $2,911,923 deemed as advances. Fifth Promissory Notes On September 11, 2018, the Company entered into a Loan Agreement with the Lender pursuant to which up to $2,500,000 will be advanced to the Company in tranches (the “Fifth Promissory Notes”). As at April 30, 2021, the Company had received $2,500,000 (2020 - $2,500,000) in advances pursuant to the Fifth Promissory Notes. The Fifth Promissory Notes bear interest at the rate of 14% per annum and during the year ended April 30, 2021, the Company recorded interest of $428,415 (2020 - $354,031). Interest is st th During the year ended April 30, 2021, the Lender elected to have interest payable from December 1, 2019 to November 30, 2020 of $405,973 deemed as advances. Sixth Promissory Notes On October 25, 2019, the Company entered into a Loan Agreement with the Lender pursuant to which up to $700,000 will be advanced to the Company in tranches (the “Sixth Promissory Notes”). On January 20, 2020 and July 8, 2020, the Company entered into amending agreements whereby the Lender agreed to advance an additional $600,000 and $1,200,000, respectively, under the same terms as the Sixth Promissory Notes. As at April 30, 2021, the Company had received $2,250,000 in advances pursuant to the Sixth Promissory Notes (2020 - $1,300,000). The Sixth Promissory Notes bear interest at the rate of 14% per annum and during the year ended April 30, 2021, the Company recorded interest of $248,064 (2020 - $52,461). Interest is st th During the year ended April 30, 2021, the Lender elected to have interest payable from December 1, 2019 to November 30, 2020 of $171,960 deemed as advances. The Third Promissory Notes, the Fifth Promissory Notes and the Sixth Promissory Notes are collateralized by the Company’s Helmer-Bovill Property. The following table outlines the estimated cash payments required, by calendar year, in order to repay the principal balance of the Third Promissory Notes, the Fifth Promissory Notes and the Sixth Promissory Notes: 2021 $ 2022 $ 2023 $ 2024 $ 2025 $ Total $ 32,029,474 - - - - 32,029,474

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Apr. 30, 2021
Share-based Payment Arrangement [Abstract]
SHARE CAPITAL	7. SHARE CAPITAL: Common shares a) Authorized: Unlimited number of common shares, without par value. The holders of common shares are entitled to receive dividends which are declared from time to time, and are entitled to one vote per share at meetings of the Company. All shares are ranked equally with regards to the Company’s residual assets. b) Stock transactions: During the year ended April 30, 2021, the Company did not complete any stock transactions. During the year ended April 30, 2020, the Company completed the following stock transactions: i) On December 17, 2019, the Company issued 1,054,097 common shares with a fair value of $106,858. c) Stock options: The Company has granted stock options under the terms of its Stock Option Plan (the “Plan”). The Plan provides that the directors of the Company may grant options to purchase common shares to directors, officers, employees and service providers of the Company on terms that the directors of the Company may determine are within the limitations set forth in the Plan. The maximum number of shares available under the Plan is limited to 10% of the issued common shares. The maximum term of stock options is ten years. All stock options vest on the date of grant, unless otherwise stated. As at April 30, 2021, the Company had 6,623,021 stock options available for grant pursuant to the Plan (2020 – 6,423,021). The Company’s stock options outstanding as at April 30, 2021 and 2020 and the changes for the years then ended are as follows: Number Outstanding Weighted Average Exercise Price (in CAD$) Balance outstanding at April 30, 2019 5,625,000 0.26 Expired (2,275,000) 0.25 Forfeited (400,000) 0.30 Balance outstanding at April 30, 2020 2,950,000 0.26 Expired (200,000) 0.25 Balance outstanding at April 30, 2021 2,750,000 0.26 Balance exercisable at April 30, 2021 1,500,000 0.26 Summary of stock options outstanding at : Security Number Outstanding Number Exercisable Exercise Price (CAD$) Expiry Date Remaining Contractual Life (years) Stock options (2) 300,000 0.30 July 21, 2021 0.22 Stock options 1,000,000 1,000,000 0.25 April 20, 2022 0.97 Stock options (1) (1) 0.25 August 9, 2023 2.28 Notes: (1) 1,250,000 stock options vest on the completion of certain milestones including equity financing, project financing, mine construction and achieving commercial production. 200,000 stock options vested as to 25% every three months from the date of grant. (2) Subsequent to April 30, 2021, these stock options expired unexercised. Non-Employee Stock Options In accordance with the guidance of ASU 2018-07, the measurement and classification of stock options awarded to non-employees is aligned with that for employees. The ASU retains the existing cost attribution guidance, which requires entities to recognize compensation cost for nonemployee awards in the same period and in the same manner (i.e. capitalize or expense) they would if they paid cash for the goods or services, but it moves the guidance to ASC 718. Effective May 1, 2020, the Company adopted the new standard Upon adoption, the Company applied the modified retrospective transition approach and recorded an adjustment on May 1, 2020 to decrease derivative liabilities by $16,541 and decrease opening deficit by $16,541. The non-employee stock options are accounted for at their respective fair values and are summarized as follows for the years ended April 30, 2021 and 2020: 2021 $ 2020 $ Fair value of non-employee options, beginning of the period 16,541 6,191 Transfer value on exercise of options - - Fair value of options on vesting - 1,820 Change in fair value of non-employee stock options during the period - 8,530 Adoption of ASU 2018-07 adjustment (16,541) - Fair value of non-employee options, end of the period - 16,541 The Company determined the fair value of its non-employee stock options as at April 30, 2020 using the Black-Scholes option pricing model with the following weighted average assumptions: 2020 Stock price (CAD$) 0.04 Exercise price (CAD$) 0.26 Risk-free interest rate (%) 1.77 Expected life (years) 1.83 Expected volatility (%) 150 Expected dividends ($) Nil As at April 30, 2021, the unamortized compensation cost of options is $93,382 and the intrinsic value of options expected to vest is $nil. Share-based payments are classified in the Company’s Statement of Loss during the years ended April 30, 2021 and 2020 as follows: 2021 $ 2020 $ Management and consulting fees - 888 - 888

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	8. INCOME TAXES: 2021 $ 2020 $ (Revised) Statutory tax rate 27% 27% Loss before income taxes (4,899,259) (5,116,750) Expected income tax recovery (1,323,000) (1,382,000) Increase (decrease) in income tax recovery resulting from: Derivative liability - 2,000 Other permanent differences 599,000 460,000 Effect of change in statutory rate and other - - Foreign income taxed at foreign rates 46,000 85,000 Impact of under provision in previous year (18,000) (38,000) Change in valuation allowance 696,000 873,000 Income tax recovery (expense) - - As a result of tax legislation enacted in the U.S. at the end of 2017, the federal U.S. corporate tax rate applicable to years subsequent to 2017 was substantially reduced. The Company recorded deferred income tax expense in respect of its U.S. operations during the year ended April 30, 2021 using the federal rate of 21% (2020 – 21%). The Company also revalued its deferred tax assets in respect of its Canadian operations to reflect the increase in the Canadian corporate income tax rate to 27% (2020 – 27%) for years subsequent to 2017. There was no impact on tax expense as a full valuation allowance is provided for the deferred tax assets. The significant components of the Company’s deferred income tax assets and liabilities after applying enacted corporate tax rates as at April 30, 2021 and 2020 are as follows: 2021 $ 2020 $ (Revised) Deferred income tax assets / (liabilities) Operating losses carried forward 10,010,000 9,147,000 Resource property 555,000 698,000 Share issuance costs 19,000 36,000 Other 12,000 19,000 Valuation allowance (10,596,000) (9,900,000) Net deferred income tax assets - - At April 30, 2021, the Company has accumulated non-capital losses $18,804,000 (2019 - $20,147,000) in Canada and net operating losses of $23,491,000 (2020 - $22,005,000) in the USA, which are available to carryforward and offset future years’ taxable income. Losses arising before January 1, 2018 will expire in various amounts from 2022 to 2038 and will offset 100% of taxable income. As a result of tax legislation enacted in the U.S. at the end of 2017, net operating losses in the US arising in tax year beginning after December 31, 2017 can be carried forward indefinitely instead of 20 years and carrybacks are no longer permitted. However, the net operating loss carryforward is limited and can only offset 80% of taxable income. Uncertain Tax Positions The Company has adopted certain provisions of ASC 740, “Income Taxes”, which prescribes a recognition threshold and measurement attribute for the recognition and measurement of tax positions taken or expected to be taken in income tax returns. The provisions also provide guidance on the de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, and accounting for interest and penalties associated with tax positions. The Company files income tax returns in the U.S. federal jurisdiction, various state and foreign jurisdictions. The Company’s tax returns are subject to tax examinations by U.S. federal and state tax authorities, or examinations by foreign tax authorities until respective statute of limitation. The Company currently has no tax years under examination. The Company is subject to tax examinations by tax authorities for all taxation years commencing after 2003. At April 30, 2021, the Company does not have an accrual relating to uncertain tax positions. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date. Provision has not been made for U.S. or additional foreign taxes on undistributed earnings of foreign subsidiaries. Such earnings have been and will continue to be reinvested but could become subject to additional tax if they were remitted as dividends or were loaned to the Company affiliate. It is not practicable to determine the amount of additional tax, if any, that might be payable on the undistributed foreign earnings.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS: During the year ended April 30, 2021, management and consulting fees of $96,000 (2020 - $96,000) were charged by RJG Capital Corporation, a wholly-owned company of W. Barry Girling, Director. Wayne Moorhouse, Director, charged $17,807 (2020 - $16,482) in management and consulting fees. Gary Childress, Director, charged $13,796 (2020 - $13,475) in management and consulting fees. $21,279 (2020 - $19,883) was charged by Malaspina Consultants Inc. for the services of Matt Anderson, CFO, and are included in professional fees. Included in accounts payable and accrued liabilities are amounts owed to directors or officers or companies controlled by them. As at April 30, 2021, the amount was $219,256 (2020 – The promissory notes received from a company controlled by a director (Note 6) are related party transactions.

SEGMENT DISCLOSURES

SEGMENT DISCLOSURES	12 Months Ended
	Apr. 30, 2021
Segment Reporting [Abstract]
SEGMENT DISCLOSURES	10. SEGMENT DISCLOSURES: The Company considers its business to comprise a single operating segment being the exploration and development of its resource property. Substantially all of the Company’s long-term assets and operations are located in Latah County, Idaho.

NON-CASH TRANSACTIONS

NON-CASH TRANSACTIONS	12 Months Ended
	Apr. 30, 2021
Supplemental Cash Flow Elements [Abstract]
NON-CASH TRANSACTIONS	11. NON-CASH TRANSACTIONS: Investing and financing activities that affect recognized assets or liabilities but that do not result in cash receipts or cash payments are excluded from the consolidated statements of cash flows. During the year ended April 30, 2021, the following transactions were excluded from the consolidated statement of cash flows: a) The transfer of $3,489,856 of interest payable on the Third, Fifth and Sixth Promissory Notes from accounts payable and accrued liabilities to promissory notes; and, b) Deferred mineral property expenditures of $40,062 included in accounts payable and accrued liabilities at April 30, 2021, less $40,062 included in accounts payable at April 30, 2020 (net inclusion of $nil). During the , the following transactions were excluded from the consolidated statement of cash flows: a) The issuance of 1,054,097 common shares at the fair value of $106,858 which was included in commitment to issue shares at April 30, 2019; b) The transfer of $2,863,732 of interest payable on the Third, Fifth and Sixth Promissory Notes from accounts payable and accrued liabilities to promissory notes; and, c) Deferred mineral property expenditures of $40,062 included in accounts payable and accrued liabilities at April 30, 2020, less $57,744 included in accounts payable at April 30, 2019 (net inclusion of $17,682).

PRIOR PERIODS FINANCIAL REVISIO

PRIOR PERIODS FINANCIAL REVISIONS	12 Months Ended
	Apr. 30, 2021
Accounting Changes and Error Corrections [Abstract]
PRIOR PERIODS FINANCIAL REVISIONS	12. PRIOR PERIODS FINANCIAL REVISIONS: The Company determined that accrued interest on the promissory notes are subject to withholding taxes as the Lender controls over 25% of the common shares of the Company and the Company’s debt to equity ratio exceeded certain statutory limits that caused interest expense deductibility to be partially restricted. The withholding taxes are payable based on the amount of restricted interest, when such interest is paid or at the end of a fiscal year. The impact of the error on financial statements for the years ended April 30, 2020 and April 30, 2019 are presented below. There was no impact on the Company’s Consolidated Statement of Loss or the Consolidated Statement of Cash Flows. Impact for the year ended April 30, 2020 As Previously Reported $ As Revised $ Liabilities: Accounts payable and accrued liabilities 1,743,094 2,301,056 Total liabilities 29,349,252 29,907,214 Capital Deficit: Accumulated deficit (48,127,316) (48,685,278) Total capital deficit (27,036,887) (27,594,849) Impact for the year ended April 30, 2019 As Previously Reported $ As Revised $ Liabilities: Accounts payable and accrued liabilities 1,464,724 1,770,773 Total liabilities 24,156,452 24,462,501 Capital Deficit: Accumulated deficit (43,010,566) (43,316,615) Total capital deficit (21,919,205) (22,225,254) Management also assessed the materiality of the effect of the errors on the Company’s prior annual financial statements, both quantitatively and qualitatively, in accordance with the Securities and Exchange Commission’s (“SEC”) Staff Accounting Bulletin (“SAB”) No. 99, “Materiality” and SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements”. Management concluded the error was not material to any previously issued financial statements. Consequently, the Company will correct this error prospectively and revise its financial statements when the balance sheets, statements of loss and cash flows for such periods are included in future filings (“the Revisions”). The Revisions have no impact on net loss or net cash used in operating activities as previously reported.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	13. SUBSEQUENT EVENTS: Subsequent to April 30, 2021: i) On May 10, 2021, the maturity date of the promissory notes was extended to June 15, 2021 for no consideration, ii) On June 15, 2021, the maturity date of the promissory notes was extended to July 15, 2021 for no consideration, iii) On July 15, 2021, the maturity date of the promissory notes was extended to August 15, 2021 for no consideration. In addition, the interest rate was decreased to 0.13% per annum effective May 1, 2021, and iv) On June 15, 2021, the Company received $250,000 pursuant to the Sixth Promissory Notes.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2021
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries, i-Minerals USA, Inc. and CKD Ventures Ltd. All inter-company accounts and transactions have been eliminated. The Company’s fiscal year-end is April 30 th
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with US GAAP 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets, stock-based compensation, amortization of promissory notes financing fees, valuation of derivative liabilities, 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.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As at April 30, 2021 and 2020, the Company had no cash equivalents.
Equipment	Equipment Equipment is carried at cost and is amortized over the estimated useful economic lives using the declining balance method at an annual rate of 30%.
Mineral Property Acquisition Costs	Mineral Property Acquisition and Exploration Costs Mineral property acquisition costs are capitalized when incurred. Acquisition costs include cash consideration and the fair market value of shares issued on the acquisition of mineral property claims. Costs related to the development of mineral reserves are capitalized when it has been determined an ore body can be economically developed. The development stage begins when an ore body is determined to be economically recoverable based on proven and probable reserves and appropriate permits are in place, and ends when the production stage or exploitation of reserves begins. Major mine development expenditures are capitalized, including primary development costs such as costs of building access ways, tailings impoundment, development of water supply and infrastructure developments. Exploration costs include those relating to activities carried out (a) in search of previously unidentified mineral deposits, or (b) at undeveloped concessions. Pre-development activities involve costs incurred in the exploration stage that may ultimately benefit production that are expensed due to the lack of evidence of economic development, which is necessary to demonstrate future recoverability of these expenses. Secondary development costs are incurred for preparation of an ore body for production in a specific ore block or work area, providing a relatively short-lived benefit only to the mine area they relate to, and not to the ore body as a whole. Once production has commenced, capitalized costs will be depleted using the units-of-production method over the estimated life of the proven and probable reserves. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to the Consolidated Statements of Loss in that period. We assess the carrying cost of our mineral properties for impairment whenever information or circumstances indicate the potential for impairment. Such evaluations compare estimated future net cash flows with our carrying costs and future obligations on an undiscounted basis. If it is determined that the future undiscounted cash flows are less than the carrying value of the property, a write down to the estimated fair value is charged to the Consolidated Statements of Loss for the period. Where estimates of future net cash flows are not available and where other conditions suggest impairment, management assesses if the carrying value can be recovered. For significant development projects, interest is capitalized as part of the historical cost of developing and constructing assets in accordance with ASC 835-20. Interest is capitalized until the asset is ready for service. Capitalized interest is determined by multiplying the Company’s weighted-average borrowing cost on general debt by the average amount of qualifying costs incurred. Once an asset subject to interest capitalization is completed and placed in service, the associated capitalized interest is expensed through depletion or impairment.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs paid to the purchaser of the debt are considered to be a reduction of the debt proceeds and a component of debt discount. Subsequently, the costs comprising this debt discount are amortized as financing fees over the term of the promissory notes using the effective interest method. During the year ended April 30, 2021, the Company amortized financing fees totaling $nil (2020 – $60,348).
Financial Instruments and Fair Value Measures	Financial Instruments and Fair Value Measures The book value of cash, receivables, accounts payable and accrued liabilities approximate their fair values due to the immediate or short-term maturity of those instruments. The fair value hierarchy under US GAAP is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following: Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 - observable inputs other than Level I, quoted prices for similar assets or liabilities in active prices whose inputs are observable or whose significant value drivers are observable; and Level 3 - assets and liabilities whose significant value drivers are unobservable by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s promissory notes are based on Level 3 inputs in the Accounting Standards Codification (“ASC”) 820 fair value hierarchy. The Company calculated the fair value of these instruments by discounting future cash flows using rates representative of current borrowing rates. At April 30, 2021, the promissory notes had a fair value of $20,819,200 (2020 – $18,347,095). The Company had certain Level 3 liabilities required to be recorded at fair value on a recurring basis in accordance with US GAAP as at April 30, 2021 and 2020. As at April 30, 2020, the Company’s Level 3 liabilities consisted of share purchase options granted to non-employees. The resulting Level 3 liabilities have no active market and are required to be measured at their fair value each reporting period based on information that is unobservable. A summary of the Company’s Level 3 liabilities for the years ended April 30, 2021 and 2020 is as follows: 2021 $ 2020 $ Non-employee options (Note 6(c)) Beginning fair value 16,541 6,191 Transfer value on exercise - - Fair value of options on vesting - 1,820 Change in fair value - 8,530 Adoption of ASU 2018-07 adjustment (16,541) - Ending fair value - 16,541 Promissory notes 32,029,474 27,589,617 Total Level 3 liabilities 32,029,474 27,606,158 Certain assets and liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment). There were no assets or liabilities measured at fair value on a nonrecurring basis during the years ended April 30, 2021 and 2020.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. For the year ended April 30, 2021, loss per share excludes 2,750,000 (2020 – 2,950,000) potentially dilutive common shares (related to outstanding options and warrants) as their effect was anti-dilutive.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional and reporting currency is the US dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date and non-monetary items are translated at exchange rates prevailing when the assets were acquired or obligations incurred. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Company has adopted the provisions of FASB ASC 740 "Income Taxes" regarding accounting for uncertainty in income taxes. The Company initially recognizes tax positions in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions are initially and subsequently measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with the tax authority, assuming full knowledge of the position and all relevant facts. Application requires numerous estimates based on available information. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, and its recognized tax positions and tax benefits may not accurately anticipate actual outcomes. As additional information is obtained, there may be a need to periodically adjust the recognized tax positions and tax benefits. These periodic adjustments may have a material impact on the consolidated statements of operations. When applicable, the Company classifies penalties and interest associated with uncertain tax positions as a component of income tax expense in its consolidated Statement of Loss.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for all stock-based payments and awards under the fair value based method. Stock-based payments to non-employees are measured at the fair value of the consideration received, or the fair value of the equity instruments issued, or liabilities incurred, whichever is more reliably measurable. The fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete, and any change therein is recognized over the vesting period of the award and in the same manner as if the Company had paid cash instead of paying with or using equity based instruments. The cost of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date is measured and recognized at that date, unless there is a contractual term for services in which case such compensation would be amortized over the contractual term. The Company accounts for the granting of stock options to employees using the fair value method whereby all awards to employees will be recorded at fair value on the date of the grant. The fair value of all stock options is expensed over their vesting period with a corresponding increase to additional paid-in capital. Compensation costs for stock-based payments that do not include performance conditions are recognized on a straight-line basis. Compensation cost associated with a share-based award having a performance condition is only recognized over the requisite service period if it is probable. Share based awards with a performance condition are accrued on an award by award basis. The Company uses the Black-Scholes option valuation model to calculate the fair value of stock options at the date of the grant. Option pricing models require the input of highly subjective assumptions, including the expected price volatility. Changes in these assumptions can materially affect the fair value estimates.
Derivative Liabilities	Derivative Liabilities The Company evaluates its financial instruments and other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market at each balance sheet date and recorded as a liability and the change in fair value is recorded in the consolidated statement of loss. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Derivative instruments that become subject to reclassification are reclassified at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not settlement of the derivative instrument is expected within 12 months of the balance sheet date. The Company uses the Black-Scholes option valuation model to value derivative liabilities. This model uses Level 3 inputs in the fair value hierarchy established by ASC 820 Fair Value Measurement.
Concentration of Risk	Concentration of Risk The Company is subject to interest rate risk on its debt financings. The Company generally uses fixed interest rates.
Adjustments for New Accounting Pronouncement [Member]
Financial Instruments and Fair Value Measures	Financial Instruments - Credit Losses In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 replaced the incurred loss impairment methodology under current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 requires use of a forward-looking expected credit loss model for accounts receivables, loans, and other financial instruments. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. In October 2019, the FASB issued ASU No. 2019-10, “Financial Instruments-Credit Losses (Topic 326): Effective Dates”, to finalize the effective date delays for private companies, not-for-profits, and smaller reporting companies applying the CECL standards. The ASU is effective for reporting periods beginning after December 15, 2022 and interim periods within those fiscal years. Early adoption is permitted. The Company has not early adopted this update and it will become effective on April 1, 2023 assuming the Company will remain an emerging growth company. The Company is currently assessing the impact of adopting this standard on its consolidated financial statements.
Income Taxes	Income Taxes In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. ASU 2019-12 will simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company is evaluating the impact of the adoption of ASU 2019-12, but does not expect it to have a material impact on income taxes as reported in its consolidated financial statements.
Fair Value Measurements	Fair Value Measurements In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2018-13, "Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement" which adds the disclosure of the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. Certain alternatives apply. Effective May 1, 2020, the Company adopted the new standard The adoption of this ASU did not result in any adjustments to the financial statements.
Compensation - Stock Compensation	Compensation – Stock Compensation In June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting” (“ASU 2018-07”), which aligned the measurement and classification guidance for share-based payments to nonemployees with that for employees, with certain exceptions. It expanded the scope of ASC 718 to include share-based payments granted to nonemployees in exchange for goods or services used or consumed in the entity’s own operations and supersedes the guidance in ASC 505-50. The ASU retains the existing cost attribution guidance, which requires entities to recognize compensation cost for nonemployee awards in the same period and in the same manner (i.e. capitalize or expense) they would if they paid cash for the goods or services, but it moves the guidance to ASC 718. Effective May 1, 2020, the Company adopted the new standard Upon adoption, the Company applied the modified retrospective transition approach and recorded an adjustment on May 1, 2020 to decrease derivative liabilities by $16,541 and decrease opening deficit by $16,541.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2021
Accounting Policies [Abstract]
Summary of Liabilities	2021 $ 2020 $ Non-employee options (Note 6(c)) Beginning fair value 16,541 6,191 Transfer value on exercise - - Fair value of options on vesting - 1,820 Change in fair value - 8,530 Adoption of ASU 2018-07 adjustment (16,541) - Ending fair value - 16,541 Promissory notes 32,029,474 27,589,617 Total Level 3 liabilities 32,029,474 27,606,158

MINERAL PROPERTY INTEREST AND_2

MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS (Tables)	12 Months Ended
	Apr. 30, 2021
Extractive Industries [Abstract]
Development Expenses	$ Balance at April 30, 2018 1,145,906 Engineering and consulting 177,820 Metallurgy 263,056 Permitting and environmental 17,684 Interest on Promissory Notes 207,266 Other direct costs 80,678 746,504 Balance at April 30, 2019, 2020 and 2021 1,892,410

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Apr. 30, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable And Accrued Liabilities	April 30, 2021 $ April 30, 2020 $ Trade payables 160,503 157,419 Amounts due to related parties (Note 8) 219,256 199,104 Withholding tax on deemed dividends (Notes 6 and 12) 896,756 557,962 Interest payable on promissory notes (Note 6) 1,621,951 1,386,571 Total accounts payable and accrued liabilities 2,898,466 2,301,056

LEASE LIABILITY (Tables)

LEASE LIABILITY (Tables)	12 Months Ended
	Apr. 30, 2021
Debt Disclosure [Abstract]
Schedule of Leases	April 30, 2021 $ Right-of-use asset from property lease repayable in monthly instalments of $2,332 and an interest rate of 13% per annum and an end date of October 15, 2022 37,948 Less: current portion (27,982) Non-current portion 9,966
Schedule of Future Minimum Lease Payments	April 30, 2021 $ 2022 27,982 2023 13,991 Total minimum lease payments 41,973 Less: imputed interest (4,025) Total present value of minimum lease payments 37,948 Less: current portion (27,982) Non-current portion 9,966

PROMISSORY NOTES DUE TO RELAT_2

PROMISSORY NOTES DUE TO RELATED PARTY (Tables)	12 Months Ended
	Apr. 30, 2021
Debt Disclosure [Abstract]
Schedule of Promissory Notes	April 30, 2021 $ April 30, 2020 $ Third promissory notes 26,404,927 23,493,003 Fifth promissory notes 3,199,806 2,793,833 Sixth promissory notes 2,424,741 1,302,781 Total promissory notes 32,029,474 27,589,617
Schedule of Payments To Repay Principal Balance	2021 $ 2022 $ 2023 $ 2024 $ 2025 $ Total $ 32,029,474 - - - - 32,029,474

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Apr. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock Options Outstanding	Number Outstanding Weighted Average Exercise Price (in CAD$) Balance outstanding at April 30, 2019 5,625,000 0.26 Expired (2,275,000) 0.25 Forfeited (400,000) 0.30 Balance outstanding at April 30, 2020 2,950,000 0.26 Expired (200,000) 0.25 Balance outstanding at April 30, 2021 2,750,000 0.26 Balance exercisable at April 30, 2021 1,500,000 0.26
Summary Of Stock Options Outstanding	Security Number Outstanding Number Exercisable Exercise Price (CAD$) Expiry Date Remaining Contractual Life (years) Stock options (2) 300,000 0.30 July 21, 2021 0.22 Stock options 1,000,000 1,000,000 0.25 April 20, 2022 0.97 Stock options (1) (1) 0.25 August 9, 2023 2.28
Non-Employee Stock Options
Fair Values of Non-Employee Stock Options	2021 $ 2020 $ Fair value of non-employee options, beginning of the period 16,541 6,191 Transfer value on exercise of options - - Fair value of options on vesting - 1,820 Change in fair value of non-employee stock options during the period - 8,530 Adoption of ASU 2018-07 adjustment (16,541) - Fair value of non-employee options, end of the period - 16,541
Weighted Average Assumptions of Non-Employee Stock Options	2020 Stock price (CAD$) 0.04 Exercise price (CAD$) 0.26 Risk-free interest rate (%) 1.77 Expected life (years) 1.83 Expected volatility (%) 150 Expected dividends ($) Nil
Income Statement Share-based payments	2021 $ 2020 $ Management and consulting fees - 888 - 888

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2021
Income Tax Disclosure [Abstract]
Reconciliation Of The Income Tax Provision	2021 $ 2020 $ (Revised) Statutory tax rate 27% 27% Loss before income taxes (4,899,259) (5,116,750) Expected income tax recovery (1,323,000) (1,382,000) Increase (decrease) in income tax recovery resulting from: Derivative liability - 2,000 Other permanent differences 599,000 460,000 Effect of change in statutory rate and other - - Foreign income taxed at foreign rates 46,000 85,000 Impact of under provision in previous year (18,000) (38,000) Change in valuation allowance 696,000 873,000 Income tax recovery (expense) - -
Deferred Income Tax Assets And Liabilities	2021 $ 2020 $ (Revised) Deferred income tax assets / (liabilities) Operating losses carried forward 10,010,000 9,147,000 Resource property 555,000 698,000 Share issuance costs 19,000 36,000 Other 12,000 19,000 Valuation allowance (10,596,000) (9,900,000) Net deferred income tax assets - -

PRIOR PERIODS FINANCIAL REVIS_2

PRIOR PERIODS FINANCIAL REVISIONS (Tables)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Prior Period Revisions	As Previously Reported $ As Revised $ Liabilities: Accounts payable and accrued liabilities 1,743,094 2,301,056 Total liabilities 29,349,252 29,907,214 Capital Deficit: Accumulated deficit (48,127,316) (48,685,278) Total capital deficit (27,036,887) (27,594,849)	As Previously Reported $ As Revised $ Liabilities: Accounts payable and accrued liabilities 1,464,724 1,770,773 Total liabilities 24,156,452 24,462,501 Capital Deficit: Accumulated deficit (43,010,566) (43,316,615) Total capital deficit (21,919,205) (22,225,254)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail) - Summary of Liabilities - Non-employee Options [Member] - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Beginning fair value	$ 16,541	$ 6,191
Transfer value on exercise
Fair value of options on vesting		1,820
Change in fair value		8,530
Adoption of ASU 2018-07 adjustment	(16,541)
Ending fair value		16,541
Promissory notes	32,029,474	27,589,617
Total Level 3 liabilities	$ 32,029,474	$ 27,606,158

MINERAL PROPERTY INTEREST AND_3

MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS (Detail) - Development Expenses	12 Months Ended
	Apr. 30, 2021USD ($)
Extractive Industries [Abstract]
Balance at April 30, 2018	$ 1,892,410
Engineering and consulting	177,820
Metallurgy	263,056
Permitting and environmental	17,684
Interest on Promissory Notes	207,266
Other direct costs	80,678
Total	746,504
Balance at April 30, 2019, 2020 and 2021	$ 1,892,410

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Detail) - Schedule of Accounts Payable And Accrued Liabilities - USD ($)	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Payables and Accruals [Abstract]
Trade payables	$ 160,503	$ 157,419
Amounts due to related parties	219,256	199,104
Withholding tax on deemed dividends	896,756	557,962
Interest payable on promissory notes	1,621,951	1,386,571
Total accounts payable and accrued liabilities	$ 2,898,466	$ 2,301,056	$ 1,770,773

LEASE LIABILITY (Detail) - Sche

LEASE LIABILITY (Detail) - Schedule of Leases - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Debt Disclosure [Abstract]
Right-of-use Asset	$ 37,948
Less: current portion	(27,982)
Non-current portion	9,966
Monthly Payments	$ 2,332
Interest Rate	13.00%

LEASE LIABILITY (Detail) - Sc_2

LEASE LIABILITY (Detail) - Schedule of Future Minimum Lease Payments - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Debt Disclosure [Abstract]
2022	$ 27,982
2023	13,991
Total minimum lease payments	41,973
Less: imputed interest	(4,025)
Total present value of minimum lease payments	37,948
Less: current portion	(27,982)
Non-current portion	$ 9,966

PROMISSORY NOTES DUE TO RELAT_3

PROMISSORY NOTES DUE TO RELATED PARTY (Detail) - Schedule of Promissory Notes - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Third Promissory Note [Member]
Promissory notes	$ 26,404,927	$ 23,493,003
Fifth Promissory Note [Member]
Promissory notes	3,199,806	2,793,833
Sixth Promissory Note [Member]
Promissory notes	2,424,741	1,302,781
Total [Member]
Promissory notes	$ 32,029,474	$ 27,589,617

PROMISSORY NOTES DUE TO RELAT_4

PROMISSORY NOTES DUE TO RELATED PARTY (Detail) - Schedule of Payments To Repay Principal Balance - Promissory Notes [Member]	Apr. 30, 2021USD ($)
2021	$ 32,029,474
2022
2023
2024
2025
Total	$ 32,029,474

SHARE CAPITAL (Detail) - Stock

SHARE CAPITAL (Detail) - Stock Options Outstanding - $ / shares	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Share-based Payment Arrangement [Abstract]
Outstanding, Beginning	2,950,000	5,625,000
Outstanding, Weighted Average Exercise Price, Beginning	$ 0.26	$ 0.26
Expired	(200,000)	(2,275,000)
Forfeited		(400,000)
Expired, Weighted Average Exercise Price	$ 0.25	$ 0.25
Forfeited, Weighted Average Exercise Price		0.30
Outstanding, Weighted Average Exercise Price	$ 0.26	$ 0.26
Outstanding, End	2,750,000	2,950,000
Exercisable, Weighted Average Exercise Price	$ 0.26
Exercisable	1,500,000

SHARE CAPITAL (Detail) - Summar

SHARE CAPITAL (Detail) - Summary Of Stock Options Outstanding	12 Months Ended
	Apr. 30, 2021$ / sharesshares
Number Exercisable	1,500,000
Set 1 [Member]
Type of Security	Stock options
Number Outstanding	300,000
Number Exercisable	300,000
Exercise Price (CAD$) | $ / shares	$ 0.30
Expiry Date	Jul. 21, 2021
Remaining Contractual Life (years)	80 days 7 hours 12 minutes
Set 2 [Member]
Type of Security	Stock options
Number Outstanding	1,000,000
Number Exercisable	1,000,000
Exercise Price (CAD$) | $ / shares	$ 0.25
Expiry Date	Apr. 20, 2022
Remaining Contractual Life (years)	354 days 1 hour 12 minutes
Set 3 [Member]
Type of Security	Stock options
Number Outstanding	1,450,000
Number Exercisable	200,000
Exercise Price (CAD$) | $ / shares	$ 0.25
Expiry Date	Aug. 9, 2023
Remaining Contractual Life (years)	2 years 98 days 13 hours 12 minutes

SHARE CAPITAL (Detail) - Fair V

SHARE CAPITAL (Detail) - Fair Values of Non-Employee Stock Options - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Share-based Payment Arrangement [Abstract]
Fair value of non-employee options, beginning of the year	$ 16,541	$ 6,191
Transfer value on exercise of options
Fair value of options on vesting		1,820
Change in fair value of non-employee stock options during the year		8,530
Adoption of ASU 2018-07 adjustment	(16,541)
Fair value of non-employee options, end of the year		$ 16,541

SHARE CAPITAL (Detail) - Weight

SHARE CAPITAL (Detail) - Weighted Average Assumptions of Non-Employee Stock Options - Non-employee Options [Member]	12 Months Ended
	Apr. 30, 2020USD ($)$ / shares
Stock price (CAD$)	$ 0.04
Exercise price (CAD$)	$ 0.26
Risk-free interest rate (%)	1.77%
Expected life (years)	1 year 302 days 22 hours 48 minutes
Expected volatility (%)	150.00%
Expected dividends ($) | $

SHARE CAPITAL (Detail) - Income

SHARE CAPITAL (Detail) - Income Statement Share-based payments - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Share-based Payment Arrangement [Abstract]
Management and consulting fees		$ 888
Total		$ 888

INCOME TAXES (Details) - Reconc

INCOME TAXES (Details) - Reconciliation Of The Income Tax Provision - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Income Tax Disclosure [Abstract]
Statutory tax rate	27.00%	27.00%
Loss before income taxes	$ (4,899,259)	$ (5,116,750)
Expected income tax recovery	(1,323,000)	(1,382,000)
Increase (decrease) in income tax recovery resulting from:
Derivative liability		2,000
Other permanent differences	599,000	460,000
Effect of change in statutory rate and other
Foreign income taxed at foreign rates	46,000	85,000
Impact of under provision in previous year	(18,000)	(38,000)
Change in valuation allowance	696,000	873,000
Income tax recovery (expense)

INCOME TAXES (Details) - Deferr

INCOME TAXES (Details) - Deferred Income Tax Assets And Liabilities - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Deferred income tax assets / (liabilities)
Operating losses carried forward	$ 10,010,000	$ 9,147,000
Resource property	555,000	698,000
Share issuance costs	19,000	36,000
Other	12,000	19,000
Valuation allowance	(10,596,000)	(9,900,000)
Net deferred income tax asset

PRIOR PERIODS FINANCIAL REVIS_3

PRIOR PERIODS FINANCIAL REVISIONS (Detail) - Prior Period Revisions - USD ($)	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
LIABILITIES
Accounts payable and accrued liabilities	$ 2,898,466	$ 2,301,056	$ 1,770,773
TOTAL LIABILITIES	34,965,888	29,907,214	24,462,501
CAPITAL DEFICIT
Accumulated deficit	(53,906,790)	(48,685,278)	(43,316,615)
TOTAL CAPITAL DEFICIT	$ (32,816,361)	(27,594,849)	(22,225,254)
Previously Reported [Member]
LIABILITIES
Accounts payable and accrued liabilities		1,743,094	1,464,724
TOTAL LIABILITIES		29,349,252	24,156,452
CAPITAL DEFICIT
Accumulated deficit		(48,127,316)	(43,010,566)
TOTAL CAPITAL DEFICIT		$ (27,036,887)	$ (21,919,205)

NATURE OF BUSINESS AND BASIS _2

NATURE OF BUSINESS AND BASIS OF PRESENTATION AND LIQUIDITY (Details Narrative) - USD ($)	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Accounting Policies [Abstract]
Accumulated Deficit	$ 53,906,790	$ 48,685,278	$ 43,316,615

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Amortized Financing Fees		$ 60,348
Shares Excluded from Loss Per Share, potentially dilutive	2,750,000	2,950,000
Derivative Liabilities		$ 16,541
Deficit	16,541
Promissory Notes [Member]
Notes Fair Value	$ 20,819,200	$ 18,347,095

MINERAL PROPERTY INTEREST AND_4

MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS (Details Narrative) - Idaho [Member]	12 Months Ended
	Apr. 30, 2021
Mineral Leases Interest	100.00%
Number of Mineral Leases	11
Mineral Royalty	The State of Idaho mineral leases are subject to a 5% production royalty on gross sales.

PROMISSORY NOTES DUE TO RELAT_5

PROMISSORY NOTES DUE TO RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Jun. 15, 2021
Promissory Notes Advances			$ 250,000
Accretion Expense		$ 60,348
Third Promissory Notes [Member]
Interest Rate	12.00%
Interest Terms	Interest is payable semi-annually as calculated on May 31st and November 30th of each year. Interest is to be paid either in cash, in common shares or deemed an advance of principal at the option of the Lender. A 5% late payment penalty may apply if payment is not paid within ten days after the due date.	Interest is payable semi-annually as calculated on May 31st and November 30th of each year. Interest is to be paid either in cash, in common shares or deemed an advance of principal at the option of the Lender. A 5% late payment penalty may apply if payment is not paid within ten days after the due date.
Interest Recorded	$ 3,048,758	$ 2,720,332
Debt Conversion	During the year ended April 30, 2021, the Lender elected to have interest payable from December 1, 2019 to November 30, 2020 of $2,911,923 deemed as advances.
Fifth Promissory Note [Member]
Promissory Notes Description	On September 11, 2018, the Company entered into a Loan Agreement with the Lender pursuant to which up to $2,500,000 will be advanced to the Company in tranches (the “Fifth Promissory Notes”). As at April 30, 2021, the Company had received $2,500,000 (2020 - $2,500,000) in advances pursuant to the Fifth Promissory Notes.	On September 11, 2018, the Company entered into a Loan Agreement with the Lender pursuant to which up to $2,500,000 will be advanced to the Company in tranches (the “Fifth Promissory Notes”). As at April 30, 2021, the Company had received $2,500,000 (2020 - $2,500,000) in advances pursuant to the Fifth Promissory Notes.
Promissory Notes Advances	$ 2,500,000	$ 2,500,000
Interest Rate	14.00%	14.00%
Interest Terms	Interest is payable semi-annually as calculated on May 31st and November 30th of each year. Interest is to be paid either in cash, in common shares or deemed an advance of principal at the option of the Lender. A 5% late payment penalty may apply if payment is not paid within ten days after the due date.	Interest is payable semi-annually as calculated on May 31st and November 30th of each year. Interest is to be paid either in cash, in common shares or deemed an advance of principal at the option of the Lender. A 5% late payment penalty may apply if payment is not paid within ten days after the due date.
Interest Recorded	$ 428,415	$ 354,031
Debt Conversion	During the year ended April 30, 2021, the Lender elected to have interest payable from December 1, 2019 to November 30, 2020 of $405,973 deemed as advances.
Sixth Promissory Notes [Member]
Promissory Notes Description	On October 25, 2019, the Company entered into a Loan Agreement with the Lender pursuant to which up to $700,000 will be advanced to the Company in tranches (the “Sixth Promissory Notes”).	On October 25, 2019, the Company entered into a Loan Agreement with the Lender pursuant to which up to $700,000 will be advanced to the Company in tranches (the “Sixth Promissory Notes”).
Interest Rate	14.00%
Interest Terms	Interest is to be paid either in cash, in common shares or deemed an advance of principal at the option of the Lender. A 5% late payment penalty may apply if payment is not paid within ten days after the due date.	Interest is to be paid either in cash, in common shares or deemed an advance of principal at the option of the Lender. A 5% late payment penalty may apply if payment is not paid within ten days after the due date.
Interest Recorded	$ 248,064	$ 52,461
Debt Conversion	During the year ended April 30, 2021, the Lender elected to have interest payable from December 1, 2019 to November 30, 2020 of $171,960 deemed as advances.

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Stock Options Available For Grant	6,623,021	6,423,021
Non-Employee Stock Options
Derivative Liabilities		$ 16,541
Deficit	16,541
Unamortized Compensation Cost of Options	93,382
Intrinsic Value Of Options Expected To Vest		$ 8,530
December 17, 2019 [Member]
Shares Issued, Shares		1,054,097
Shares Issued, Value		$ 106,858

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Federal Rate	21.00%	21.00%
Accumulated Non-Capital Losses	$ 18,804,000	$ 20,147,000
Net Operating Losses	$ 23,491,000	$ 22,005,000
Minimum [Member]
Expiration Date On Capital Losses	Dec. 31, 2022
Maximum [Member]
Expiration Date On Capital Losses	Dec. 31, 2038

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Management And Consulting Fees	$ 202,602	$ 201,845
Professional fees	165,313	179,622
Accounts payable and accrued liabilities	2,898,466	2,301,056	$ 1,770,773
RJG Capital Corporation [Member]
Management And Consulting Fees	96,000	96,000
Wayne Moorhouse, Director [Member]
Management And Consulting Fees	17,807	16,482
Gary Childress, Director [Member]
Management And Consulting Fees	13,796	13,475
Malaspina Consultants Inc. [Member]
Professional fees	21,279	19,883
Directors Or Officers Or Companies Controlled By Them [Member]
Accounts payable and accrued liabilities	$ 219,256	$ 199,104

SEGMENT DISCLOSURES (Details Na

SEGMENT DISCLOSURES (Details Narrative)	12 Months Ended
	Apr. 30, 2021
Segment Reporting [Abstract]
Number of Operating Segments	1

NON-CASH TRANSACTIONS (Details

NON-CASH TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Accounts payable and accrued liabilities	$ 2,898,466	$ 2,301,056	$ 1,770,773
Deferred Mineral Property Expenditures [Member]
Accounts payable and accrued liabilities	40,062	40,062
Promissory Notes [Member]
Transfer of Interest Payable to Promissory Note	$ 3,489,856	$ 2,863,732
Commitment to Issue Shares [Member]
Shares Issued, Shares		1,054,097
Shares Issued, Fair Value		$ 106,858

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 15, 2021	May 10, 2021	Jun. 15, 2021
Subsequent Events [Abstract]
Event Date	Jul. 15, 2021	May 10, 2021	Jun. 15, 2021
Event Description	On July 15, 2021, the maturity date of the promissory notes was extended to August 15, 2021 for no consideration. In addition, the interest rate was decreased to 0.13% per annum effective May 1, 2021, and	On May 10, 2021, the maturity date of the promissory notes was extended to June 15, 2021 for no consideration	On June 15, 2021, the maturity date of the promissory notes was extended to July 15, 2021 for no consideration,
Promissory Notes			$ 250,000