I-Minerals (IMAHF) 10-Q 15 Dec 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Oct. 31, 2021	Dec. 14, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
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	Z4
Entity Address, Address Line One	Suite 880
Entity Address, Address Line Two	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	(877)
Local Phone Number	303-6573
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		93,730,212

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Current assets
Cash and cash equivalents	$ 17,335	$ 110,684
Receivables	12,909	5,819
Prepaids	29,777	65,967
	60,021	182,470
Equipment and right-of-use asset	31,840	45,439
Mineral property interest and deferred development costs	1,892,410	1,892,410
Deposits	29,208	29,208
TOTAL ASSETS	2,013,479	2,149,527
Current liabilities
Accounts payable and accrued liabilities	1,399,076	2,898,466
Lease liability – current	26,107	27,982
Promissory notes due to related party	34,129,894	32,029,474
	35,555,077	34,955,922
Lease liability – non-current		9,966
TOTAL LIABILITIES	35,555,077	34,965,888
CAPITAL DEFICIT
Issued and fully paid: 93,730,212 (April 30, 2021 – 93,730,212)	19,225,087	19,225,087
Additional paid-in capital	1,865,342	1,865,342
Deficit	(54,632,027)	(53,906,790)
TOTAL CAPITAL DEFICIT	(33,541,598)	(32,816,361)
TOTAL LIABILITIES AND CAPITAL DEFICIT	$ 2,013,479	$ 2,149,527

Condensed Interim Consolidate_2

Condensed Interim Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2021	Apr. 30, 2021
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares Authorized	93,730,212	93,730,212
Common Stock, Shares, Issued	93,730,212	93,730,212

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Loss - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020
OPERATING EXPENSES
Amortization	$ 634	$ 808	$ 1,267	$ 5,870
Management and consulting fees	49,552	50,365	101,666	100,524
Mineral property expenditures	148,559	159,971	284,650	298,461
General and miscellaneous	55,640	50,758	108,164	88,670
Professional fees	48,461	27,069	147,781	97,451
	(302,846)	(288,971)	(643,528)	(590,976)
OTHER (EXPENSE) INCOME
Foreign exchange (loss) gain	(670)	(1,046)	151	6,933
Interest expense	(11,151)	(913,544)	(81,860)	(1,803,653)
LOSS FOR THE PERIOD	$ (314,667)	$ (1,203,561)	$ (725,237)	$ (2,387,696)
Loss per share – basic and diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.03)
Weighted average number of shares outstanding	93,730,212	93,730,212	93,730,212	93,730,212

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
OPERATING ACTIVITIES
Net loss for the period	$ (725,237)	$ (2,387,696)
Items not involving cash:
Amortization	1,267	5,870
Change in non-cash operating working capital items:
Receivables	(7,090)	3,811
Prepaids	36,190	(1,960)
Accounts payable and accrued liabilities	126,521	1,836,285
Lease liability		(277)
Cash flows used in operating activities	(568,349)	(543,967)
INVESTING ACTIVITIES
Purchase of equipment		(879)
Cash flows used in investing activities		(879)
FINANCING ACTIVITIES
Proceeds from promissory notes received	475,000	250,000
Cash flows from financing activities	475,000	250,000
DECREASE IN CASH	(93,349)	(294,846)
CASH, BEGINNING OF THE PERIOD	110,684	347,887
CASH, END OF THE PERIOD	17,335	53,041
SUPPLEMENTAL CASH FLOW INFORMATION (Note 10)
Interest paid
Taxes paid

Condensed Interim Consolidate_5

Condensed Interim Consolidated Statements of Capital Deficit - USD ($)	3 Months Ended				6 Months Ended
	Oct. 31, 2021	Jul. 31, 2021	Oct. 31, 2020	Jul. 31, 2020	Oct. 31, 2021	Oct. 31, 2020
Balance at July 31, 2021	$ (33,226,931)	$ (32,816,361)	$ (28,843,394)	$ (27,578,308)	$ (32,816,361)	$ (27,578,308)
Withholding tax			(83,083)	(80,951)
Loss for the period	(314,667)	(410,570)	(1,203,561)	(1,184,135)	(725,237)	(2,387,696)
Balance at October 31, 2021	(33,541,598)	(33,226,931)	(30,130,038)	(28,843,394)	(33,541,598)	(30,130,038)
Common Stock [Member]
Balance at July 31, 2021	$ 19,225,087	19,225,087	$ 19,225,087	$ 19,225,087	19,225,087	$ 19,225,087
Common Stock, Shares, Outstanding, Beginning Balance	93,730,212		93,730,212	93,730,212		93,730,212
Withholding tax
Loss for the period
Balance at October 31, 2021	19,225,087	$ 19,225,087	19,225,087	$ 19,225,087	19,225,087	$ 19,225,087
Common Stock, Shares, Outstanding, Ending Balance		93,730,212		93,730,212
Warrant [Member]
Balance at July 31, 2021
Withholding tax
Loss for the period
Balance at October 31, 2021
Additional Paid-in Capital [Member]
Balance at July 31, 2021	1,865,342	1,865,342	1,865,342	1,865,342	1,865,342	1,865,342
Withholding tax
Loss for the period
Balance at October 31, 2021	1,865,342	1,865,342	1,865,342	1,865,342	1,865,342	1,865,342
Retained Earnings [Member]
Balance at July 31, 2021	(54,317,360)	(53,906,790)	(49,933,823)	(48,668,737)	(53,906,790)	(48,668,737)
Withholding tax			(83,083)	(80,951)
Loss for the period	(314,667)	(410,570)	(1,203,561)	(1,184,135)
Balance at October 31, 2021	$ (54,632,027)	$ (54,317,360)	$ (51,220,467)	$ (49,933,823)	$ (54,632,027)	$ (51,220,467)

NATURE OF BUSINESS AND BASIS OF

NATURE OF BUSINESS AND BASIS OF PRESENTATION AND LIQUIDITY:	6 Months Ended
	Oct. 31, 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 unaudited condensed interim consolidated financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information as well as Article 10 of Regulation S-X 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 October 31, 2021, the Company had not yet achieved profitable operations, had an accumulated deficit of $54,632,027 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). Management considers that the Company will be able to obtain additional funds by promissory notes; however, there is no assurance of additional funding being available. The Company has historically satisfied its capital needs primarily by issuing equity securities and/or promissory notes. Management plans to continue to provide for its capital needs by issuing promissory notes.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:	6 Months Ended
	Oct. 31, 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 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; 8 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 October 31, 2021, the promissory notes had a fair value of $22,696,379 (April 30, 2021 – $20,819,200). 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 October 31, 2021 and April 30, 2021. As at October 31, 2021 and April 30, 2021, the Company’s Level 3 liabilities consisted of promissory notes. 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 as at October 31, 2021 and April 30, 2021 is as follows: Summary of Liabilities October 31, 2021 $ April 30, 2021 $ Non-employee options (Note 7) Beginning fair value - 16,541 Transfer value on exercise - - Fair value of options on vesting - - Change in fair value - - Adoption of ASU 2018-07 adjustment - (16,541) Ending fair value - - Promissory notes (Note 6) 34,129,894 32,029,474 Total Level 3 liabilities 34,129,894 32,029,474 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 as at October 31, 2021 and April 30, 2021. 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 six months ended October 31, 2021, loss per share excludes $2,450,000 (2020 – $2,750,000) potentially dilutive common shares (related to outstanding options and warrants) as their effect was anti-dilutive. 9 Adoption of New Accounting Pronouncements 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. Effective May 1, 2021, the Company adopted the new standard. The adoption of this ASU did not result in any adjustments to the financial statements. 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.

MINERAL PROPERTY INTEREST AND D

MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS:	6 Months Ended
	Oct. 31, 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. 10

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES:	6 Months Ended
	Oct. 31, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES:	4. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES: Schedule of Accounts Payable And Accrued Liabilities October 31, 2021 $ April 30, 2021 $ Trade payables 202,199 160,503 Amounts due to related parties (Note 8) 221,730 219,256 Withholding tax and interest on deemed dividends (Notes 6 and 11) 956,756 896,756 Interest payable on promissory notes (Note 6) 18,391 1,621,951 Total accounts payable and accrued liabilities 1,399,076 2,898,466

LEASE LIABILITY_

LEASE LIABILITY:	6 Months Ended
	Oct. 31, 2021
Leases [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 October 31, 2021 and April 30, 2021 are as follows: Schedule of Leases October 31, 2021 $ 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 26,107 37,948 Less: current portion (26,107) (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: Schedule of Future Minimum Lease Payments October 31, 2021 $ 2022 27,982 2023 - Total minimum lease payments 27,982 Less: imputed interest (1,875) Total present value of minimum lease payments 26,107 Less: current portion (26,107) Non-current portion - 11

PROMISSORY NOTES DUE TO RELATED

PROMISSORY NOTES DUE TO RELATED PARTY:	6 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
PROMISSORY NOTES DUE TO RELATED PARTY:	6. PROMISSORY NOTES DUE TO RELATED PARTY: Schedule of Promissory Notes October 31, 2021 $ April 30, 2021 $ Third promissory notes 27,718,629 26,404,927 Fifth promissory notes 3,385,478 3,199,806 Sixth promissory notes 3,025,787 2,424,741 Total promissory notes 34,129,894 32,029,474 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 from 12% to 14%. On August 12, 2021 the maturity date was extended to September 15, 2021 for no consideration. On September 13, 2021 the maturity date was extended to October 15, 2021 for no consideration. On October 13, 2021, the maturity date was extended to November 15, 2021 for no consideration. On November 15, 2021, the maturity date was extended to December 15, 2021 for no consideration. 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, June 15, 2021, July 15, 2021, August 12, 2021, September 13, 2021, October 13, 2021 and November 15, 2021 extension agreements qualified as troubled debt restructurings. However, as the Company did not transfer assets or grant an equity interest to the Lender and since the carrying amount of the promissory notes at the time of the restructurings did not exceed the total future cash payments specified by the new terms, this change was accounted for prospectively using the effective interest rate that equates the carrying amount to the expected future cash flows. 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 0.13% per annum and during the six months ended October 31, 2021, the Company recorded interest of $15,011 (2020 - $1,492,264). Interest is payable semi-annually as calculated on May 31 st th 12 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 October 31, 2021, the Company had received $2,500,000 (April 30, 2021 - $2,500,000) in advances pursuant to the Fifth Promissory Notes. The Fifth Promissory Notes bear interest at the rate of 0.13% per annum and during the six months ended October 31, 2021, the Company recorded interest of $1,833 (2020 - $208,684). Interest is payable semi-annually as calculated on May 31 st th 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 October 31, 2021, the Company had received $2,725,000 in advances pursuant to the Sixth Promissory Notes (April 30, 2021 - $2,250,000). On November 15, 2021, the Company entered into an amending agreement whereby the Lender agreed to advance an additional $500,000, under the same terms as the Sixth Promissory Notes. The Sixth Promissory Notes bear interest at the rate of 0.13% per annum and during the six months ended October 31, 2021, the Company recorded interest of $1,546 (2020 - $102,705). Interest is payable semi-annually as calculated on May 31 st th During the six months ended October 31, 2021, the Company recorded accrued interest of $60,000 with respect to the accrued withholding tax payable (Note 11). 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: Schedule of Payments To Repay Principal Balance 2022 $ 2023 $ 2024 $ 2025 $ 2026 $ Total $ 34,129,894 - - - - 34,129,894

SHARE CAPITAL_

SHARE CAPITAL:	6 Months Ended
	Oct. 31, 2021
Equity [Abstract]
SHARE CAPITAL:	7. SHARE CAPITAL: Common shares a) Authorized: Unlimited number of common shares, without par value. 13 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 six months ended October 31, 2021 and 2020, the Company did not complete any stock transactions. 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 October 31, 2021, the Company had 6,923,021 stock options available for grant pursuant to the Plan (April 30, 2021 – 6,623,021). The Company’s stock options outstanding as at October 31, 2021 and the changes for the period then ended are as follows: Stock Options Outstanding Number Outstanding Weighted Average Exercise Price (in CAD$) Balance outstanding at April 30, 2020 2,950,000 0.26 Expired (200,000) 0.25 Balance outstanding at April 30, 2021 2,750,000 0.26 Expired (300,000) 0.30 Balance outstanding at October 31, 2021 2,450,000 0.25 Balance exercisable at October 31, 2021 1,200,000 0.25 Summary of stock options outstanding at October 31, 2021: Security Number Outstanding Number Exercisable Exercise Price (CAD$) Expiry Date Remaining Contractual Life (years) Stock options 1,000,000 1,000,000 0.25 April 20, 2022 0.47 Stock options 1,450,000 (1) 200,000 (1) 0.25 August 9, 2023 1.77 Notes: (1) 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. 14 As at October 31, 2021, the unamortized compensation cost of options is $93,382 and the intrinsic value of options expected to vest is $nil.

RELATED PARTY TRANSACTIONS_

RELATED PARTY TRANSACTIONS:	6 Months Ended
	Oct. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS:	8. RELATED PARTY TRANSACTIONS: During the six months ended October 31, 2021, management and consulting fees of $48,000 (2020 - $48,000) were charged by RJG Capital Corporation, a wholly-owned company of W. Barry Girling, Director. Wayne Moorhouse, Director, charged $8,824 (2020 - $8,320) in management and consulting fees. Gary Childress, Director, charged $7,241 (2020 - $6,705) in management and consulting fees. $13,227 (2020 - $12,350) 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 October 31, 2021, the amount was $229,607 (April 30, 2021 – $219,256). All amounts are non-interest bearing, unsecured, and due on demand. The promissory notes received from a company controlled by a director (Note 6) are related party transactions.

SEGMENT DISCLOSURES_

SEGMENT DISCLOSURES:	6 Months Ended
	Oct. 31, 2021
Segment Reporting [Abstract]
SEGMENT DISCLOSURES:	9. 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:	6 Months Ended
	Oct. 31, 2021
Supplemental Cash Flow Elements [Abstract]
NON-CASH TRANSACTIONS:	10. 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 six months ended October 31, 2021, the following transactions were excluded from the consolidated statement of cash flows: a) The transfer of $1,625,421 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 October 31, 2021, less $40,062 included in accounts payable at April 30, 2021 (net inclusion of $nil). During the six months ended October 31, 2020, the following transactions were excluded from the consolidated statement of cash flows: a) The transfer of $1,674,717 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 October 31, 2020, less $40,062 included in accounts payable at April 30, 2020 (net inclusion of $nil).

PRIOR PERIODS FINANCIAL REVISIO

PRIOR PERIODS FINANCIAL REVISIONS:	6 Months Ended
	Oct. 31, 2021
Prior Periods Financial Revisions
PRIOR PERIODS FINANCIAL REVISIONS:	11. 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 and are accounted for as a deemed dividend in accordance with ASC 740-10-15-4. The impact of the error on financial statements for the six months ended October 31, 2020 are presented below. There was no impact on the Company’s Consolidated Statement of Loss or the Consolidated Statement of Cash Flows. 15 Impact for the six months ended October 31, 2020 Prior Period Revisions As Previously Reported $ As Revised $ Capital Deficit: Accumulated deficit (50,498,471) (51,220,467) Total capital deficit (29,408,042) (30,130,038) 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:	6 Months Ended
	Oct. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS:	12. SUBSEQUENT EVENTS: Subsequent to October 31, 2021: i) On November 15, 2021, the maturity date of the promissory notes was extended to December 15, 2021 for no consideration; ii) On November 15, 2021, the Company entered into an amending agreement whereby the Lender agreed to advance an additional $500,000, under the same terms as the Sixth Promissory Notes; and iii) On November 17, 2021, the Company received $125,000 pursuant to the Sixth Promissory Notes.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Policies)	6 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	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
Fair Value Measurement, Policy [Policy Text Block]	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; 8 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 October 31, 2021, the promissory notes had a fair value of $22,696,379 (April 30, 2021 – $20,819,200). 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 October 31, 2021 and April 30, 2021. As at October 31, 2021 and April 30, 2021, the Company’s Level 3 liabilities consisted of promissory notes. 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 as at October 31, 2021 and April 30, 2021 is as follows: Summary of Liabilities October 31, 2021 $ April 30, 2021 $ Non-employee options (Note 7) Beginning fair value - 16,541 Transfer value on exercise - - Fair value of options on vesting - - Change in fair value - - Adoption of ASU 2018-07 adjustment - (16,541) Ending fair value - - Promissory notes (Note 6) 34,129,894 32,029,474 Total Level 3 liabilities 34,129,894 32,029,474 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 as at October 31, 2021 and April 30, 2021.
Earnings Per Share, Policy [Policy Text Block]	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 six months ended October 31, 2021, loss per share excludes $2,450,000 (2020 – $2,750,000) potentially dilutive common shares (related to outstanding options and warrants) as their effect was anti-dilutive. 9 Adoption of New Accounting Pronouncements
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. Effective May 1, 2021, the Company adopted the new standard. The adoption of this ASU did not result in any adjustments to the financial statements. Recently Issued Accounting Pronouncements
Financial Instruments - Credit Losses	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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Tables)	6 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
Summary of Liabilities	Summary of Liabilities October 31, 2021 $ April 30, 2021 $ Non-employee options (Note 7) Beginning fair value - 16,541 Transfer value on exercise - - Fair value of options on vesting - - Change in fair value - - Adoption of ASU 2018-07 adjustment - (16,541) Ending fair value - - Promissory notes (Note 6) 34,129,894 32,029,474 Total Level 3 liabilities 34,129,894 32,029,474

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES: (Tables)	6 Months Ended
	Oct. 31, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable And Accrued Liabilities	Schedule of Accounts Payable And Accrued Liabilities October 31, 2021 $ April 30, 2021 $ Trade payables 202,199 160,503 Amounts due to related parties (Note 8) 221,730 219,256 Withholding tax and interest on deemed dividends (Notes 6 and 11) 956,756 896,756 Interest payable on promissory notes (Note 6) 18,391 1,621,951 Total accounts payable and accrued liabilities 1,399,076 2,898,466

LEASE LIABILITY_ (Tables)

LEASE LIABILITY: (Tables)	6 Months Ended
	Oct. 31, 2021
Leases [Abstract]
Schedule of Leases	Schedule of Leases October 31, 2021 $ 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 26,107 37,948 Less: current portion (26,107) (27,982) Non-current portion - 9,966
Schedule of Future Minimum Lease Payments	Schedule of Future Minimum Lease Payments October 31, 2021 $ 2022 27,982 2023 - Total minimum lease payments 27,982 Less: imputed interest (1,875) Total present value of minimum lease payments 26,107 Less: current portion (26,107) Non-current portion -

PROMISSORY NOTES DUE TO RELAT_2

PROMISSORY NOTES DUE TO RELATED PARTY: (Tables)	6 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
Schedule of Promissory Notes	Schedule of Promissory Notes October 31, 2021 $ April 30, 2021 $ Third promissory notes 27,718,629 26,404,927 Fifth promissory notes 3,385,478 3,199,806 Sixth promissory notes 3,025,787 2,424,741 Total promissory notes 34,129,894 32,029,474
Schedule of Payments To Repay Principal Balance	Schedule of Payments To Repay Principal Balance 2022 $ 2023 $ 2024 $ 2025 $ 2026 $ Total $ 34,129,894 - - - - 34,129,894

SHARE CAPITAL_ (Tables)

SHARE CAPITAL: (Tables)	6 Months Ended
	Oct. 31, 2021
Equity [Abstract]
Stock Options Outstanding	Stock Options Outstanding Number Outstanding Weighted Average Exercise Price (in CAD$) Balance outstanding at April 30, 2020 2,950,000 0.26 Expired (200,000) 0.25 Balance outstanding at April 30, 2021 2,750,000 0.26 Expired (300,000) 0.30 Balance outstanding at October 31, 2021 2,450,000 0.25 Balance exercisable at October 31, 2021 1,200,000 0.25
Summary of stock options	Summary of stock options outstanding at October 31, 2021: Security Number Outstanding Number Exercisable Exercise Price (CAD$) Expiry Date Remaining Contractual Life (years) Stock options 1,000,000 1,000,000 0.25 April 20, 2022 0.47 Stock options 1,450,000 (1) 200,000 (1) 0.25 August 9, 2023 1.77

PRIOR PERIODS FINANCIAL REVIS_2

PRIOR PERIODS FINANCIAL REVISIONS: (Tables)	6 Months Ended
	Oct. 31, 2021
Prior Periods Financial Revisions
Prior Period Revisions	Prior Period Revisions As Previously Reported $ As Revised $ Capital Deficit: Accumulated deficit (50,498,471) (51,220,467) Total capital deficit (29,408,042) (30,130,038)

NATURE OF BUSINESS AND BASIS _2

NATURE OF BUSINESS AND BASIS OF PRESENTATION AND LIQUIDITY: (Details Narrative) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Accounting Policies [Abstract]
Retained Earnings (Accumulated Deficit)	$ 54,632,027	$ 53,906,790

Summary of Liabilities (Details

Summary of Liabilities (Details) - Nonemployee Options [Member] - USD ($)	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning fair value		$ 16,541
Transfer value on exercise
Fair value of options on vesting
Change in fair value
Adoption of ASU 2018-07 adjustment		(16,541)
Ending fair value
Promissory notes (Note 6)	34,129,894	32,029,474
Total Level 3 liabilities	$ 34,129,894	$ 32,029,474

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,450,000	2,750,000
Promissory Notes [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 22,696,379		$ 20,819,200

MINERAL PROPERTY INTEREST AND_2

MINERAL PROPERTY INTEREST AND DEFERRED DEVELOPMENT COSTS: (Details Narrative)	6 Months Ended
	Oct. 31, 2021
Extractive Industries [Abstract]
[custom:MineralLeasesInterest]	100.00%
Capital Leased Assets, Number of Units	11
[custom:MineralRoyalty]	The State of Idaho mineral leases are subject to a 5% production royalty on gross sales.

Schedule of Accounts Payable An

Schedule of Accounts Payable And Accrued Liabilities (Details) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Payables and Accruals [Abstract]
Trade payables	$ 202,199	$ 160,503
Amounts due to related parties (Note 8)	221,730	219,256
Withholding tax and interest on deemed dividends (Notes 6 and 11)	956,756	896,756
Interest payable on promissory notes (Note 6)	18,391	1,621,951
Total accounts payable and accrued liabilities	$ 1,399,076	$ 2,898,466

Schedule of Leases (Details)

Schedule of Leases (Details) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Leases [Abstract]
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	$ 26,107	$ 37,948
Less: current portion	(26,107)	(27,982)
Non-current portion		$ 9,966

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments (Details) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Short-term Debt [Line Items]
Total present value of minimum lease payments	$ 26,107	$ 27,982
Less: current portion	(26,107)	(27,982)
Non-current portion		$ 9,966
Operating Leases [Member]
Short-term Debt [Line Items]
2022	27,982
2023
Total minimum lease payments	27,982
Less: imputed interest	(1,875)
Total present value of minimum lease payments	26,107
Less: current portion	(26,107)
Non-current portion

Schedule of Promissory Notes (D

Schedule of Promissory Notes (Details) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Third Promissory Note [Member]
Short-term Debt [Line Items]
Total promissory notes	$ 27,718,629	$ 26,404,927
Fifth Promissory Note [Member]
Short-term Debt [Line Items]
Total promissory notes	3,385,478	3,199,806
Sixth Promissory Note [Member]
Short-term Debt [Line Items]
Total promissory notes	3,025,787	2,424,741
Total [Member]
Short-term Debt [Line Items]
Total promissory notes	$ 34,129,894	$ 32,029,474

Schedule of Payments To Repay P

Schedule of Payments To Repay Principal Balance (Details) - Promissory Notes [Member]	Jul. 31, 2021USD ($)
Debt Instrument [Line Items]
Long-Term Debt, Maturity, Year One	$ 34,129,894
Long-Term Debt, Maturity, Year Two
Long-Term Debt, Maturity, Year Three
Long-Term Debt, Maturity, Year Four
Long-Term Debt, Maturity, Year Five
Long-term Debt	$ 34,129,894

PROMISSORY NOTES DUE TO RELAT_3

PROMISSORY NOTES DUE TO RELATED PARTY: (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021
Short-term Debt [Line Items]
Interest Costs Incurred		$ 102,705
Third Promissory Notes [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.13%
Interest Costs Incurred	$ 15,011		$ 1,492,264
Debt Instrument, Convertible, Terms of Conversion Feature	During the six months ended October 31, 2021, the Lender elected to have interest payable from December 1, 2020 to May 31, 2021 of $1,313,702 deemed as advances.
Fifth Promissory Notes [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.13%
Interest Costs Incurred	$ 1,833	$ 208,684
Debt Instrument, Convertible, Terms of Conversion Feature	During the six months ended October 31, 2021, the Lender elected to have interest payable from December 1, 2020 to May 31, 2021 of $185,672 deemed as advances.
Promissory Notes Advances	$ 2,500,000		2,500,000
Sixth Promissory Notes [Member]
Short-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	13.00%
Interest Costs Incurred	$ 1,546
Debt Instrument, Convertible, Terms of Conversion Feature	During the six months ended October 31, 2021, the Lender elected to have interest payable from December 1, 2020 to May 31, 2021 of $126,046 deemed as advances.
Promissory Notes Advances	$ 2,725,000		$ 2,250,000
Promissory Notes [Member]
Short-term Debt [Line Items]
[custom:AccruedWithholdingTaxPayable]	$ 60,000

Stock Options Outstanding (Deta

Stock Options Outstanding (Details) - $ / shares	6 Months Ended	12 Months Ended
	Oct. 31, 2021	Apr. 30, 2021	Apr. 30, 2020
Equity [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	2,450,000	2,750,000	2,950,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.25	$ 0.26	$ 0.26
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period		(300,000)	(200,000)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price		$ 0.30	$ 0.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	1,200,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.25

Summary of stock options (Detai

Summary of stock options (Details)	6 Months Ended
	Oct. 31, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	1,200,000
Set 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price | $ / shares	$ 0.25
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate1]	April 20, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 months 19 days
Set 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,450,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	200,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price | $ / shares	$ 0.25
[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate1]	August 9, 2023
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	1 year 9 months 7 days

SHARE CAPITAL_ (Details Narrati

SHARE CAPITAL: (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2021	May 01, 2021	Apr. 30, 2021
Equity [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	6,923,021		6,623,021
Derivative Liability		$ 16,541
Prior Period Reclassification Adjustment	$ 16,541
Stock or Unit Option Plan Expense	$ 93,382

RELATED PARTY TRANSACTIONS_ (De

RELATED PARTY TRANSACTIONS: (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Oct. 31, 2021	Jul. 31, 2021	Oct. 31, 2020	Jul. 31, 2020	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021
Related Party Transaction [Line Items]
General and Administrative Expense	$ 49,552		$ 50,365		$ 101,666	$ 100,524
Professional Fees	48,461		$ 27,069		147,781	97,451
Accounts Payable and Accrued Liabilities, Current	$ 1,399,076				1,399,076		$ 2,898,466
R J G Capital Corporation [Member]
Related Party Transaction [Line Items]
General and Administrative Expense					48,000	48,000
Wayne Moorhouse Director [Member]
Related Party Transaction [Line Items]
General and Administrative Expense		$ 8,824		$ 8,320
Gary Childress Director [Member]
Related Party Transaction [Line Items]
General and Administrative Expense					7,241	6,705
Malaspina Consultants Inc [Member]
Related Party Transaction [Line Items]
Professional Fees					$ 13,227	$ 12,350
Directors Or Officers Or Companies Controlled By Them [Member]
Related Party Transaction [Line Items]
Accounts Payable and Accrued Liabilities, Current		$ 229,607					$ 219,256

NON-CASH TRANSACTIONS_ (Details

NON-CASH TRANSACTIONS: (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	Apr. 30, 2020
Debt Conversion [Line Items]
Accounts Payable and Accrued Liabilities, Current	$ 1,399,076		$ 2,898,466
Deferred Mineral Property Expenditures [Member]
Debt Conversion [Line Items]
Accounts Payable and Accrued Liabilities, Current	40,062	$ 40,062
Accounts payable			$ 40,062	$ 40,062
Promissory Notes [Member]
Debt Conversion [Line Items]
Transfer of Interest Payable to Promissory Note	$ 1,625,421	$ 1,674,717

Prior Period Revisions (Details

Prior Period Revisions (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Oct. 31, 2020	Jul. 31, 2020	Apr. 30, 2020
Capital Deficit:
Accumulated deficit	$ (54,632,027)		$ (53,906,790)
Total capital deficit	(33,541,598)	$ (33,226,931)	$ (32,816,361)	$ (30,130,038)	$ (28,843,394)	$ (27,578,308)
Previously Reported [Member]
Capital Deficit:
Accumulated deficit	(50,498,471)
Total capital deficit	(29,408,042)
As Revised [Member]
Capital Deficit:
Accumulated deficit	(51,220,467)
Total capital deficit	$ (30,130,038)

SUBSEQUENT EVENTS_ (Details Nar

SUBSEQUENT EVENTS: (Details Narrative) - USD ($)	1 Months Ended
	Nov. 15, 2021	Nov. 17, 2021
Subsequent Events [Abstract]
Long-term Debt, Description	November 15, 2021, the maturity date of the promissory notes was extended to December 15, 2021 for no consideration
[custom:LoanAdvance-0]	$ 500,000
Notes Payable		$ 125,000