Voip-Pal.com (VPLM) 10-Q 12 May 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2020	May 12, 2020
Cover [Abstract]
Entity Registrant Name	Voip-pal.com Inc
Entity Central Index Key	0001410738
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,977,131,592
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

Interim Consolidated Balance Sh

Interim Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
CURRENT
Cash	$ 356,760	$ 960,490
Prepaid expense	13,750	19,500
Retainer (Note 5)	122,594	797,681
TOTAL CURRENT ASSETS	493,104	1,777,671
NON-CURRENT
Fixed assets (Note 6)	10,412	11,165
Intellectual VoIP communications patent properties, net (Note 7)	710,250	779,350
TOTAL ASSETS	1,213,766	2,568,186
CURRENT
Accounts payable and accrued liabilities (Note 8)	410,845	836,938
TOTAL LIABILITIES	410,845	836,938
STOCKHOLDERS' EQUITY
SHARE CAPITAL (Note 10)	1,453,598	1,432,844
ADDITIONAL PAID-IN CAPITAL (Note 10)	51,968,336	51,542,780
SHARES TO BE ISSUED (Note 10)	477,320	477,320
DEFICIT	(53,096,333)	(51,721,696)
TOTAL STOCKHOLDERS' EQUITY	802,921	1,731,248
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,213,766	$ 2,568,186

Interim Consolidated Statements

Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
EXPENSES
Amortization (Note 6 & 7)	$ 35,114	$ 34,737	$ 69,853	$ 69,476
Officers and Directors fees (Note 8)	67,167	155,729	149,247	446,329
Legal fees (Note 8)	165,614	288,635	542,552	526,043
Office & general	18,436	77,542	61,699	151,829
Patent consulting fees	4,653	33,800	12,960	77,475
Professional fees & services (Note 8)	109,226	161,551	538,326	272,245
Stock-based compensation (Note 11)				5,080,000
Total expenses	400,210	751,994	1,374,637	6,623,397
NET LOSS AND COMPREHENSIVE LOSS FOR THE PERIOD	$ (400,210)	$ (751,994)	$ (1,374,637)	$ (6,623,397)
Basic and diluted loss per common share	$ 0	$ 0	$ 0	$ 0
Weighted-average number of common shares outstanding:
Basic and diluted	1,972,791,881	1,950,139,362	1,967,137,229	1,819,762,248

Interim Consolidated Statemen_2

Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended			12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2019
Cash Flows used in Operating Activities
Loss for the period	$ (400,210)	$ (974,427)	$ (751,994)	$ (5,871,403)	$ (1,374,637)	$ (2,449,935)	$ (6,623,397)
Add items not affecting cash:
Stock-based compensation							5,080,000
Shares issued for services					330,000		404,000
Amortization	35,114		34,737		69,853		69,476
Changes in non-cash working capital:
Retainer					675,087		(36,386)
Accounts payable and accrued liabilities					(426,093)		(7,103)
Prepaid expense					5,750		(20,000)
Cash Flows Used in Operations					(720,040)		(1,133,410)
Cash Flows used in Investing Activities
Acquisition of fixed assets							(11,917)
Cash Flows Used in Investing Activities							(11,917)
Cash Flows from Financing Activities
Proceeds from private placement					116,310		219,000
Proceeds from warrant exercise							252,240
Cash Flows Provided by Financing Activities					116,310		471,240
Increase / (Decrease) in cash					(603,730)		(674,087)
Cash, beginning of the period		$ 960,490		$ 3,175,523	960,490	2,501,436	3,175,523	$ 3,175,523
Cash, end of the period	$ 356,760		$ 2,501,436		$ 356,760	$ 960,490	$ 2,501,436	$ 960,490

Interim Consolidated Statemen_3

Interim Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Shares to be Issued Value [Member]	Additional Paid-In Capital [Member]	Deficit [Member]	Total
Balance at Sep. 30, 2018	$ 1,276,653	$ 477,320	$ 45,198,281	$ (42,648,364)	$ 4,303,890
Balance, shares at Sep. 30, 2018	1,575,001,801
Shares issued for private placement	$ 2,250		87,750		90,000
Shares issued for private placement, shares	2,250,000
Shares issued for warrant exercise	$ 6,306		245,934		252,240
Shares issued for warrant exercise, shares	6,306,000
Shares issued for services	$ 12,238	18,000	277,262		307,500
Shares issued for services, shares	12,237,500
Shares issued for bonus compensation (Note 11)	$ 127,000		4,953,000		5,080,000
Shares issued for bonus compensation (Note 11), shares	127,000,000
Shares issued for Anti-Dilution Clause (Notes 4,8 & 10)
Shares issued for Anti-Dilution Clause (Notes 4,8 & 10), shares	225,184,791
Loss for the period				(5,871,403)	(5,871,403)
Balance at Dec. 31, 2018	$ 1,424,447	495,320	50,762,227	(48,519,767)	4,162,227
Balance, shares at Dec. 31, 2018	1,947,980,092
Balance at Sep. 30, 2018	$ 1,276,653	477,320	45,198,281	(42,648,364)	4,303,890
Balance, shares at Sep. 30, 2018	1,575,001,801
Loss for the period					(6,623,397)
Balance at Mar. 31, 2019	$ 1,428,734	549,320	50,929,440	(49,271,761)	3,635,733
Balance, shares at Mar. 31, 2019	1,952,267,592
Balance at Sep. 30, 2018	$ 1,276,653	477,320	45,198,281	(42,648,364)	4,303,890
Balance, shares at Sep. 30, 2018	1,575,001,801
Shares issued for services					$ 949,450
Shares issued for services, shares					17,410,000
Shares issued for bonus compensation (Note 11), shares	127,000,000
Balance at Sep. 30, 2019	$ 1,432,844	477,320	51,542,780	(51,721,696)	$ 1,731,248
Balance, shares at Sep. 30, 2019	1,956,377,592
Balance at Dec. 31, 2018	$ 1,424,447	495,320	50,762,227	(48,519,767)	4,162,227
Balance, shares at Dec. 31, 2018	1,947,980,092
Shares issued for private placement	$ 3,225		125,775		129,000
Shares issued for private placement, shares	3,225,000
Shares issued for services	$ 1,062	54,000	41,438		96,500
Shares issued for services, shares	1,062,500
Loss for the period				(751,994)	(751,994)
Balance at Mar. 31, 2019	$ 1,428,734	549,320	50,929,440	(49,271,761)	3,635,733
Balance, shares at Mar. 31, 2019	1,952,267,592
Shares issued for services	$ 4,110	(72,000)	613,340		545,450
Shares issued for services, shares	4,110,000
Loss for the period				(2,449,935)	(2,449,935)
Balance at Sep. 30, 2019	$ 1,432,844	477,320	51,542,780	(51,721,696)	1,731,248
Balance, shares at Sep. 30, 2019	1,956,377,592
Shares issued for services	$ 13,000		317,000		330,000
Shares issued for services, shares	13,000,000
Loss for the period				(974,427)	(974,427)
Balance at Dec. 31, 2019	$ 1,445,844	477,320	51,859,780	(52,696,123)	1,086,821
Balance, shares at Dec. 31, 2019	1,969,377,592
Balance at Sep. 30, 2019	$ 1,432,844	477,320	51,542,780	(51,721,696)	1,731,248
Balance, shares at Sep. 30, 2019	1,956,377,592
Shares issued for services					$ 330,000
Shares issued for services, shares					13,000,000
Loss for the period					$ (1,374,637)
Balance at Mar. 31, 2020	$ 1,453,598	477,320	51,968,336	(53,096,333)	802,921
Balance, shares at Mar. 31, 2020	1,977,131,592
Balance at Dec. 31, 2019	$ 1,445,844	477,320	51,859,780	(52,696,123)	1,086,821
Balance, shares at Dec. 31, 2019	1,969,377,592
Shares issued for private placement	$ 7,754		108,556		116,310
Shares issued for private placement, shares	7,754,000
Loss for the period				(400,210)	(400,210)
Balance at Mar. 31, 2020	$ 1,453,598	$ 477,320	$ 51,968,336	$ (53,096,333)	$ 802,921
Balance, shares at Mar. 31, 2020	1,977,131,592

Nature and Continuance of Opera

Nature and Continuance of Operations	6 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	NOTE 1. NATURE AND CONTINUANCE OF OPERATIONS VOIP-PAL.com, Inc. (the “Company”) was incorporated in the state of Nevada in September 1997 as All American Casting International, Inc. The Company’s registered office is located at 10900 NE 4 th Since March 2004, the Company has developed technology and patents related to Voice-over-Internet Protocol (VoIP) processes. All business activities prior to March 2004 have been abandoned and written off to deficit. The Company operates in one reportable segment being the acquisition and development of VoIP-related intellectual property including patents and technology. All intangible assets are located in the United States of America In December 2013, the Company completed the acquisition of Digifonica (International) Limited, a private company controlled by the CEO of the Company, whose assets included several patents and technology developed for the VoIP market. These interim consolidated financial statements have been prepared on the basis of a going concern, which contemplates the realization of assets and discharge of liabilities in the normal course of business. The Company is in various stages of product development and continues to incur losses and, at March 31, 2020, had an accumulated deficit of $53,096,333 (September 30, 2019 - $51,721,696). The ability of the Company to continue operations as a going concern is dependent upon raising additional working capital, settling outstanding debts and generating profitable operations. These material uncertainties raise substantial doubt about the Company’s ability to continue as a going concern. Should the going concern assumption not continue to be appropriate, further adjustments to carrying values of assets and liabilities may be required. There can be no assurance that capital will be available as necessary to meet these continued developments and operating costs or, if the capital is available, that it will be on the terms acceptable to the Company. The issuances of additional stock by the Company may result in a significant dilution in the equity interests of its current shareholders. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments. If the Company is unable to obtain financing in the amounts and on terms deemed acceptable, its business and future success may be adversely affected. Additionally, as the Company’s stated objective is to monetize its patent suite through the licensing or sale of its intellectual property (“IP”), the Company being forced to litigate or to defend its IP claims through litigation casts substantial doubt on its future to continue as a going concern. IP litigation is generally a costly process, and in the absence of revenue the Company must raise capital to continue its own defense and to validate its claims – in the event of a failure to defend its patent claims, either because of lack of funding, a court ruling against the Company or because of a protracted litigation process, there can be no assurance that the Company will be able to raise additional capital to pay for an appeals process or a lengthy trial. The outcome of any litigation process may have a significant adverse effect on the Company’s ability to continue as a going concern.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	NOTE 2. BASIS OF PRESENTATION The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 3. SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities. Use of Estimates The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates. Cash Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490). Fixed Assets Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years. Intangible Assets Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets. The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed. Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount. Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income. U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy 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: Level 1: Quoted prices in active markets for identical assets and liabilities. Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019. The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature. Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed. Loss per Common Share Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method. For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding. Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities Stock-based compensation The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance. The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period. Concentrations of Credit Risk The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit. Recent Accounting Pronouncements and Adoption In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment. Recent Accounting Pronouncements and Adoption (cont’d) In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements. In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. 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 credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

Purchase of Digifonica

Purchase of Digifonica	6 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Purchase of Digifonica	NOTE 4. PURCHASE OF DIGIFONICA The Company acquired Digifonica in December 2013. Pursuant to the terms in the Share Purchase Agreement (the “SPA”) the Company acquired 100% of Digifonica from the seller, the CEO of the Company (the “Seller”), for a cash payment of $800,000 and 389,023,561 common shares of the Company. The assets acquired through the acquisition were VoIP-related patented technology, including patents for Lawful Intercept, routing, billing and rating, mobile gateway, advanced interoperability solutions, intercepting voice over IP communications, and uninterrupted transmission of internet protocol transmissions during endpoint changes. The SPA included an anti-dilution clause (the “Anti-Dilution Clause”) that requires the Company to maintain the Seller’s percentage ownership of the Company at 40% by issuing the Seller a proportionate number of common shares of any future issuance of the Company’s common shares. Shares issued pursuant to the Anti-Dilution Clause are recorded as a share issuance cost within the Additional Paid-in Capital account (Notes 8 and 10).

Retainer

Retainer	6 Months Ended
	Mar. 31, 2020
Retainer
Retainer	NOTE 5. RETAINER The Company has retainers with several of its professional service providers. The balance on these prepaid retainers was $122,594 as of March 31, 2020 and $797,681 for the year ended September 30, 2019. The Company recognizes the expense from these retainers as they are invoiced and the invoiced charges are deducted from the various providers’ prepaid retainer balances.

Fixed Assets

Fixed Assets	6 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Fixed Assets	NOTE 6. FIXED ASSETS A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows: March 31, 2020 September 30, 2019 Office furniture & computers $ 11,917 $ 11,917 Accumulated depreciation (1,505 ) (752 ) Net book value $ 10,412 $ 11,165 There were no retirements of any fixed assets in the periods presented.

Intangible Assets

Intangible Assets	6 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 7. INTANGIBLE ASSETS The Company acquired certain patents and technology from Digifonica in December 2013 (see Note 4). These assets have been recorded in the financial statements as intangible assets. These assets are being amortized over twelve (12) years on a straight-line basis. A summary of intangible assets as of March 31, 2020 and September 30, 2019 is as follows: March 31, 2020 September 30, 2019 VoIP Intellectual property and patents $ 1,552,416 $ 1,552,416 Accumulated amortization (842,166 ) (773,066 ) Net book value $ 710,250 $ 779,350 There were no disposals of any intangible assets in the periods presented.

Related Party Transactions and

Related Party Transactions and Key Management Compensation	6 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Related Party Transactions and Key Management Compensation	NOTE 8. RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION The Company compensates certain of its key management personnel to operate its business in the normal course. Key management includes the Company’s executive officers and members of its Board of Directors. Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes: March 31, 2020 March 31, 2019 Management fees paid or accrued to the CEO $ 72,000 $ 72,000 Management fees paid or accrued to the CFO 59,247 43,200 Management fees paid or accrued to the President - 30,000 Fees paid or accrued to Directors 18,000 36,000 $ 149,247 $ 181,200 During the six-month period ended March 31, 2020 the Company issued $Nil (2019 – 1,650,000) common shares for a value of $Nil (2019 - $96,000), accrued nil (2019 – nil) common shares to be issued valued at $nil (2019 – $72,000), accrued $90,000 (2019 - $Nil) and paid cash of $59,247 (2019 - $13,200) for key management compensation totaling $149,247 (2019 - $181,200) as shown in the above table. At March 31, 2020, included in accounts payable and accrued liabilities is $270,000 (September 30, 2019 - $180,000) owed to current officers and directors. As at March 31, 2020, included in shares to be issued is $416,000 (September 30, 2019 - $416,000) for unpaid Director fees. As at March 31, 2020, 19,434,333 (September 30, 2019 – 5,598,333) common shares are accrued to the Seller of Digifonica for the Anti-Dilution Clause. Nil common shares were issued during the six-month period ended March 31, 2020 (2019 – 225,184,791) to the Seller of Digifonica pursuant to the Anti-Dilution Clause (Notes 4 and 10).

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	6 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	NOTE 9. SUPPLEMENTAL CASH FLOW INFORMATION During the period ended March 31, 2020, the Company paid $3,459 (2019 - $nil) in interest and $nil (2019 - $nil) in income taxes. There were no non-cash investing or financing transactions during the period ended March 31, 2020.

Share Capital

Share Capital	6 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Share Capital	NOTE 10. SHARE CAPITAL Capital Stock Authorized and Issued: - 3,000,000,000 (September 30, 2019 – 3,000,000,000) common voting shares authorized with a par value of $0.001 each, of which 1,977,131,592 (September 30, 2019 – 1,956,377,592) shares are issued. - 1,000,000 convertible preferred shares authorized with a par value of $0.01 each, of which nil (2019 – nil) shares are issued. Issues during the six-month period ended March 31, 2020 During the six-month period ended March 31, 2020, the Company issued: - 13,000,000 common shares priced at $0.025 per share for services with a value of $330,000; and - 7,754,000 common shares priced at $0.015 per share for cash proceeds of $116,310 from a private place of common shares Issues during the year ended September 30, 2019 During the year ended September 30, 2019, the Company issued: - 5,475,000 common shares priced at $0.04 per share for cash proceeds of $219,000 from a private placement of common shares; - 6,306,000 common shares priced at $0.04 per share for cash proceeds of $252,240 from the exercise of 6,306,000 warrants; - 17,410,000 common shares priced between $0.02 and $0.04 per common share for services with an aggregate value of $949,450. - 127,000,000 common shares issued as bonus compensation, recorded as an expense to the Company of $5,080,000 (Note 13); and - 225,184,791 common shares pursuant to the Anti-Dilution Clause (Note 4 and 8), recorded as share issue costs. Subsequent Issues None. Shares to be Issued As at March 31, 2020, there are 12,817,523 (September 30, 2019 – 12,817,523) common shares to be issued that are accrued for services provided to the Company valued at $477,320 (September 30, 2019– $477,320), of which 10,840,000 (September 30, 2019 – 10,840,000) valued at $416,000 (September 30, 2019 - $416,000) are accrued to management and related parties (see Note 8). As at March 31, 2020, there are 19,434,333 (September 30, 2019 – 5,598,333) common shares to be issued that are accrued to the seller of Digifonica pursuant to the Anti-Dilution Clause (see Notes 4 and 8). Warrants During the year ended September 30, 2019, 6,306,000 common share purchase warrants were exercised to purchase 6,306,000 common shares in the capital stock of the Company at a price of $0.04 per common share. During the six-month period ended March 31, 2020, the Company issued no new warrants. As of March 31, 2020, there were no outstanding warrants to be exercised. The following table summarizes the Company’s share purchase warrant transactions: Number of warrants Weighted average exercise price Balance September 30, 2018 6,306,000 $ 0.04 Issued Nil N/A Exercised (6,306,000 ) 0.04 Expired Nil N/A Balance September 30, 2019 Nil N/A Issued Nil N/A Exercised Nil N/A Expired Nil N/A Balance March 31, 2020 Nil N/A

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	NOTE 11. STOCK-BASED COMPENSATION Stock Option Plan In order to provide incentive to directors, officers, management, employees, consultants and others who provide services to the Company or any subsidiary (the “Service Providers”) to act in the best interests of the Company, and to retain such Service Providers, the Company has in place an incentive Stock Option Plan (the “Plan”) whereby the Company is authorized to issue up to 10% of its issued and outstanding share capital in options to purchase common shares of the Company. The maximum term of options granted under the Plan cannot exceed ten years, with vesting terms determined at the discretion of the Board of Directors. The following table summarizes the Company’s stock option transactions: Number of options Weighted average exercise price Balance September 30, 2018 39,850,000 $ 0.058 Granted 10,000,000 0.065 Cancelled - - Balance September 30, 2019 49,850,000 $ 0.060 Granted - - Cancelled - - Balance March 31, 2020 49,850,000 $ 0.060 The following table summarizes the stock options outstanding at March 31, 2020: Options Exercise Remaining Contractual Number of Options Currently Exercisable 14,000,000 $ 0.060 1.48 14,000,000 14,000,000 0.060 1.69 14,000,000 3,450,000 0.060 1.82 3,450,000 8,400,000 0.050 2.3 8,400,000 10,000,000 0.065 3.98 - 49,850,000 $ 0.059 2.20 39,850,000 The following assumptions were used for the Black-Scholes valuation of stock options granted during the six-month period ended March 31, 2020: risk-free rate of 0% (2019 – 3.84%), expected life of 0 years (2019 – 5 years), annualized historical volatility of 0% (2019 – 161.7%) and a dividend rate of 0% (2019 – 0%). Expected volatilities are based on historical volatility of the Company’s stock and other factors. The stock options vest on the occurrence of the earlier of a successful defense of the Company’s patents in litigation in Federal Court or a Bonusable Event as defined in Note 12 hereto. The compensation cost that has been charged against income from options vested under the Plan was $nil for the six-month period ended March 31, 2020 (2019 – $nil) as none of the vesting conditions of the options granted during the period were met. The weighted-average grant-date fair value of options granted during the six-month period ended March 31, 2020 was $nil (2019 - $0.06). The total intrinsic value of options exercised during the period ended March 31, 2020 was $nil (2019 - $nil).

Contingent Liabilities

Contingent Liabilities	6 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Contingent Liabilities	NOTE 12. CONTINGENT LIABILITIES Patent Litigation The Company is party to patent and patent-related litigation cases as follows: i) Voip-Pal.com Inc. v. Apple, Inc. (Case No. 2:16-CV-00260) & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp. (Case No. 2:16-CV-00271) in the United States District Court, District of Nevada In February 2016 the Company filed patent infringement lawsuits in the United States District Court, District of Nevada against Apple, Inc, (Case No. 2:16-CV-00260), Verizon Wireless Services, LLC, Verizon Communications Inc., and AT&T Corp. (Case No. 2:16-CV-00271). These cases are seeking a combined $7,024,377,876 in damages. On May 9, 2016, the lawsuits were officially served to these companies (collectively, the “Defendants”). In August, 2018, the cases were consolidated under one lawsuit, and transferred to the U.S. District Court for the Northern District of California, where they were renamed as Case Nos. 5:18-cv-06217-LHK and 5:18-cv-06054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter. On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the US Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision. Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc ii) Voip-Pal.com Inc. v. Twitter, Inc. (Case No. 2:16-CV-02338) in the United States District Court, District of Nevada On October 6, 2016, the Company filed a lawsuit in the United States District Court, District of Nevada against Twitter, Inc, (Case No. 2:16- CV-02338) in which Voip-Pal.com alleges infringement of U.S. Patent No. 8,542,815 and its continuation patent, U.S. Patent No. 9,179,005, This case is seeking $3,200,000,000 in damages. On December 28, 2016, the lawsuit was officially served to Twitter, Inc. On February 28, 2018, Twitter filed a motion to transfer its case based on improper venue and the case was subsequently transferred to the U.S. District Court for the Northern District of California, where it was renamed as Case No. 5:18-cv-4523 and consolidated with Case Nos. 5:18-cv-06217-LHK and 5:18-cv-066054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter. On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision. Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc iii) Voip-Pal.com Inc. v. Amazon.com, Inc. et al. (Case No. 2:18-CV-01076) in the United States District Court, District of Nevada In June 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-07020-LHK and consolidated with Case No. 5:18-cv-06216-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending. iv) Voip-Pal.com Inc. v. Apple, Inc. et al. (Case No. 2:18-CV-00953) in the United States District Court, District of Nevada In May 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Apple, Inc., alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-06216-LHK and consolidated with Case No. 5:18-cv-07020. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending. Subsequent to the six-month period ended March 31, 2020, the following patent litigation cases were filed: v) VoIP-Pal.com Inc. v. Facebook, Inc. et al. Case No. 6-20-cv-00267 in the United States District Court, Western District of Texas In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Facebook, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending. vi) VoIP-Pal.com Inc. v. Google, LLC fka Google, Inc. Case No. 6-20-cv-00269 in the United States District Court, Western District of Texas. In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Google, alleging infringement of U.S. Patent No. 10,218,606. The case is pending. vii) VoIP-Pal.com Inc. v. Amazon.com, Inc. et al. Case No. 6-20-cv-00272 in the United States District Court, Western District of Texas. In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending. viii) VoIP-Pal.com Inc. v. Apple, Inc. Case No. 6-20-cv-00275 in the United States District Court, Western District of Texas. In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Apple, Inc. alleging infringement of U.S. Patent No. 10,218,606. The case is pending. ix) VoIP-Pal.com Inc. v. AT&T, Inc. et al. Case No. 6-20-cv-00325 in the United States District Court, Western District of Texas. In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against AT&T, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending. x) VoIP-Pal.com Inc. v. Verizon Communications, Inc. et al. Case No. 6-20-cv-00327 in the United States District Court, Western District of Texas. In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Verizon Communications, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending. xi) Twitter, Inc. VoIP-Pal.com Inc. Case No. 5-20-cv-02397 in the United States District Court, Northern District of California. In April 2020, Twitter filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement of U.S. Patent No. 10,218,606. The case is pending. xii) Apple, Inc. v. VoIP-Pal.com Inc. Case No. 5:20-cv-02460 in the United States District Court, Northern District of California. In April 2020, Apple filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement and invalidity of U.S. Patent Nos. 9,935,872 and 10,218,606. The case is pending. Inter Partes In additional legal actions related to the above cases, several of the Company’s patents have been subject to challenge in Inter Partes Through 2016 and 2017, eight IPRs filed against Patents No. 8,542,815 and No. 9,179,005 by either Apple Inc., AT&T Inc. or Unified Patents Inc. as Petitioner(s) were resolved by the PTAB by denial of their institution. Subsequent to those rulings, in December 2017, Apple filed a post-judgment motion in IPR2016-01198 and IPR2016-01201, seeking invalidation of the challenged claims as sanctions against the Company for its having participated in ex parte During the year ended September 30, 2019, on December 21, 2018, the PTAB ruled on Apple’s sanctions motion, declining to grant Apple’s request to invalidate the challenged claims and declining to grant Apple’s request for entirely new proceedings to replace the existing panel of judges with a new panel or with judges that would consider any request for rehearing by Apple as a sanction against VoIP-Pal. On January 23, 2019, Apple appealed the PTAB’s ruling to the U.S. Court of Appeals for the Federal Circuit. The appeal remains pending. During the year ended September 30, 2019, Apple Inc. petitioned the PTAB to have an additional four IPRs instituted against the Company’s patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2. During the six-month period ended March 31, 2020, all four Apple petitions were denied institution by the PTAB. Non-Patent Litigation The Company is party to the following non-patent litigation case: i) Locksmith Financial Corporation, Inc. et al. (Plaintiff) v Voip-Pal.com Inc. et al. (Defendant(s)) (Case No A-15-717491-C) filed in Clark County District Court On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000. The Company resolved to freeze said common shares as the Company believes that the shares were issued as settlement of a line of credit that the Company believes to have been legally unsupported. The Plaintiff alleged that the freeze and the Company’s actions constituted fraud and a breach of securities laws. The Defendant denied any wrongdoing. In August, 2019, the case was heard in Nevada District Court in a jury trial. In a judgment rendered August 26, 2019, the jury ruled that certain of the Defendants (namely the directors of the Company in 2014) had breached their fiduciary duty to the shareholder and awarded monetary relief to the Plaintiff in the amount of $355,000, plus pre-judgment interest in the amount of $91,306. On a concurrent counter-claim, the jury found a claim of Unjust Enrichment against Third-Party Plaintiff TK Investment, Ltd. to be unsubstantiated and awarded monetary relief to the Third-Party Plaintiff of $84,000 plus pre-judgment interest of $3,459. During the six-month period ended March 31, 2020, the Plaintiff and the Defendant waived their rights to appeal in this case. Following such waiver, both of the above-noted judgments and accrued interest were paid in full. Performance Bonus Payable In 2016, the board of directors authorized the Company to provide a performance bonus (the “Performance Bonus”) of up to 3% of the capital stock of the Company by way of the issuance of Common shares from its treasury to an as yet undetermined group of related and non-related parties upon the occurrence of a bonusable event, defined as the successful completion of a sale of the Company or substantially all its assets, or a major licensing transaction. In order to provide maximum flexibility to the Company with respect to determining the level of Performance Bonus payable, and who may qualify to receive a pro-rata share of such a Performance Bonus, the Company authorized full discretion to the Board in making such determinations. During the year ended September 30, 2019, the board of directors authorized the increase of the Performance Bonus to up to 10% of the capital stock of the Company. Concurrently, the directors authorized 66.67% of the Performance Bonus to be issued in an advance payment of an aggregate 127,000,000 Common shares (“Bonus Shares”) (Note 10) to a group of related and non-related parties, which included members of management, a director and several consultants. 94,000,000 of the Bonus Shares are restricted from trading under Rule 144 and are also subject to voluntary lock-up agreements, pursuant to which they cannot be traded, pledged, hypothecated, transferred or sold by the holders until such time as the Company has met the requirements of the bonusable event as described above. As at March 31, 2020, no bonusable event had occurred and there was no Performance Bonus payable.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities.
Use of Estimates	Use of Estimates The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates.
Cash	Cash Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490).
Fixed Assets	Fixed Assets Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years.
Intangible Assets	Intangible Assets Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets. The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.
Fair Value of Financial Instruments	Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount. Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income. U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy 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: Level 1: Quoted prices in active markets for identical assets and liabilities. Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019. The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature.
Income Taxes	Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.
Loss Per Common Share	Loss per Common Share Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method. For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding.
Derivatives	Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities
Stock-based Compensation	Stock-based compensation The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance. The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit.
Recent Accounting Pronouncements and Adoption	Recent Accounting Pronouncements and Adoption In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment. In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements. In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. 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 credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

Fixed Assets (Tables)

Fixed Assets (Tables)	6 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows: March 31, 2020 September 30, 2019 Office furniture & computers $ 11,917 $ 11,917 Accumulated depreciation (1,505 ) (752 ) Net book value $ 10,412 $ 11,165

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	A summary of intangible assets as of March 31, 2020 and September 30, 2019 is as follows: March 31, 2020 September 30, 2019 VoIP Intellectual property and patents $ 1,552,416 $ 1,552,416 Accumulated amortization (842,166 ) (773,066 ) Net book value $ 710,250 $ 779,350

Related Party Transactions an_2

Related Party Transactions and Key Management Compensation (Tables)	6 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Schedule of Compensation Paid or Accrued to Key Management for Services	Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes: March 31, 2020 March 31, 2019 Management fees paid or accrued to the CEO $ 72,000 $ 72,000 Management fees paid or accrued to the CFO 59,247 43,200 Management fees paid or accrued to the President - 30,000 Fees paid or accrued to Directors 18,000 36,000 $ 149,247 $ 181,200

Share Capital (Tables)

Share Capital (Tables)	6 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Schedule of Share Purchase Warrant Transactions	The following table summarizes the Company’s share purchase warrant transactions: Number of warrants Weighted average exercise price Balance September 30, 2018 6,306,000 $ 0.04 Issued Nil N/A Exercised (6,306,000 ) 0.04 Expired Nil N/A Balance September 30, 2019 Nil N/A Issued Nil N/A Exercised Nil N/A Expired Nil N/A Balance March 31, 2020 Nil N/A

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Stock Options Transactions	The following table summarizes the Company’s stock option transactions: Number of options Weighted average exercise price Balance September 30, 2018 39,850,000 $ 0.058 Granted 10,000,000 0.065 Cancelled - - Balance September 30, 2019 49,850,000 $ 0.060 Granted - - Cancelled - - Balance March 31, 2020 49,850,000 $ 0.060
Schedule of Stock Options Outstanding	The following table summarizes the stock options outstanding at March 31, 2020: Options Exercise Remaining Contractual Number of Options Currently Exercisable 14,000,000 $ 0.060 1.48 14,000,000 14,000,000 0.060 1.69 14,000,000 3,450,000 0.060 1.82 3,450,000 8,400,000 0.050 2.3 8,400,000 10,000,000 0.065 3.98 - 49,850,000 $ 0.059 2.20 39,850,000

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (53,096,333)	$ (51,721,696)

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Cash	$ 356,760	$ 960,490
Earnings per share, potentially dilutive securities	No potentially dilutive securities included in the calculation of weighted-average common shares outstanding	No potentially dilutive securities included in the calculation of weighted-average common shares outstanding
Cash, FDIC insured amount	$ 250,000
Furniture and Computers [Member]
Property, plant and equipment, useful life	7 years

Purchase of Digifonica (Details

Purchase of Digifonica (Details Narrative) - Share Purchase Agreement [Member]	1 Months Ended
	Dec. 31, 2013USD ($)shares
Business acquisition, percentage of ownership acquired	100.00%
Business combination, cash transferred | $	$ 800,000
Business acquisition, equity interest issued, number of shares | shares	389,023,561
Anti-dilution clause, percentage of ownership	40.00%

Retainer (Details Narrative)

Retainer (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Retainer
Prepaid retainers, value	$ 122,594	$ 797,681

Fixed Assets - Schedule of Fixe

Fixed Assets - Schedule of Fixed Assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Office furniture & computers	$ 11,917	$ 11,917
Accumulated depreciation	(1,505)	(752)
Net book value	$ 10,412	$ 11,165

Intangible Assets (Details Narr

Intangible Assets (Details Narrative)	6 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-lived Intangible asset, useful life	12 years

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
VoIP Intellectual property and patents	$ 1,552,416	$ 1,552,416
Accumulated amortization	(842,166)	(773,066)
Net book value	$ 710,250	$ 779,350

Related Party Transactions an_3

Related Party Transactions and Key Management Compensation (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended			12 Months Ended	30 Months Ended
	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Mar. 31, 2020
Shares issued during period, shares				7,754,000
Fees paid or accrued, total				$ 149,247		$ 181,200
Shares issued for services	$ 330,000	$ 96,500	$ 307,500	330,000	$ 545,450		$ 949,450
Accounts payable and accrued liabilities				410,845	836,938		$ 836,938	$ 410,845
Shares pursuant to anti-dilution clause							225,184,791
Chief Financial Officer [Member]
Fees paid or accrued, total				$ 59,247		$ 43,200
Seller of Digifonica [Member]
Shares pursuant to anti-dilution clause						225,184,791
Shares accrued during period, shares				19,434,333		5,598,333
Officers and Directors [Member]
Accounts payable and accrued liabilities				$ 270,000	180,000		$ 180,000	270,000
Share to be Issued [Member]
Shares issued for services						$ 72,000
Shares to be issued for unpaid director fees							$ 416,000	$ 416,000
Common Shares [Member]
Shares issued during period, shares						1,650,000	6,306,000
Shares issued during period, value						$ 96,000
Fees paid or accrued, total				90,000
Shares issued for services	$ 13,000	$ 1,062	$ 12,238		$ 4,110
Common Shares [Member] | Share to be Issued [Member]
Shares issued for services				$ 477,320			$ 477,320

Related Party Transactions an_4

Related Party Transactions and Key Management Compensation - Schedule of Compensation Paid or Accrued to Key Management for Services (Details) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Fees paid or accrued, total	$ 149,247	$ 181,200
Chief Executive Officer [Member]
Fees paid or accrued, total	72,000	72,000
Chief Financial Officer [Member]
Fees paid or accrued, total	59,247	43,200
President [Member]
Fees paid or accrued, total		30,000
Directors [Member]
Fees paid or accrued, total	$ 18,000	$ 36,000

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Interest paid, net	$ 3,459
Income taxes paid

Share Capital (Details Narrativ

Share Capital (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended			9 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Sep. 30, 2019
Common stock, shares authorized	3,000,000,000				3,000,000,000	3,000,000,000			3,000,000,000
Common stock, par value	$ 0.001				$ 0.001	$ 0.001			$ 0.001
Common stock, shares issued	1,977,131,592				1,977,131,592	1,956,377,592			1,956,377,592
Shares issued for services during period, shares					13,000,000				17,410,000
Share issued, price per share	$ 0.025				$ 0.025
Shares issued for services during period		$ 330,000	$ 96,500	$ 307,500	$ 330,000	$ 545,450			$ 949,450
Shares issued during period, shares					7,754,000
Cash proceeds from private placement					$ 116,310		$ 219,000
Share based compensation, expense							$ 5,080,000
Shares pursuant to anti-dilution clause, shares									225,184,791
Seller of Digifonica [Member]
Shares pursuant to anti-dilution clause, shares							225,184,791
Share to be Issued [Member]
Shares issued for services during period							$ 72,000
Minimum [Member]
Share issued, price per share						$ 0.02			$ 0.02
Maximum [Member]
Share issued, price per share						$ 0.04			0.04
Common Shares [Member]
Shares issued for services during period, shares		13,000,000	1,062,500	12,237,500		4,110,000
Share issued, price per share	$ 0.015				$ 0.015	$ 0.04			$ 0.04
Shares issued for services during period		$ 13,000	$ 1,062	$ 12,238		$ 4,110
Shares issued during period, shares							1,650,000		6,306,000
Proceeds from issuance of stock									$ 252,240
Number of warrant exercised to purchase common shares						6,306,000			6,306,000
Shares issued for bonus compensation, shares				127,000,000					127,000,000
Share based compensation, expense									$ 5,080,000
Common Shares [Member] | Share to be Issued [Member]
Shares issued for services during period, shares					12,817,523				12,817,523
Shares issued for services during period					$ 477,320				$ 477,320
Common Shares [Member] | Share to be Issued [Member] | Seller of Digifonica [Member]
Shares issued for services during period, shares					19,434,333			5,598,333
Common Shares [Member] | Share to be Issued [Member] | Management and Related Parties [Member]
Shares issued for services during period, shares					10,840,000				10,840,000
Shares issued for services during period					$ 416,000				$ 416,000
Common Shares [Member] | Private Placement [Member]
Share issued, price per share						$ 0.04			$ 0.04
Shares issued during period, shares									5,475,000
Cash proceeds from private placement									$ 219,000
Warrant [Member]
Share issued, price per share						$ 0.04			$ 0.04
Number of warrant exercised to purchase common shares						6,306,000			6,306,000
Convertible Preferred Stock [Member]
Common stock, shares authorized	1,000,000				1,000,000
Common stock, par value	$ 0.01				$ 0.01
Common stock, shares issued

Share Capital - Schedule of Sha

Share Capital - Schedule of Share Purchase Warrant Transactions (Details) - Warrant [Member] - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Number of Shares Subject to Warrants, Outstanding, beginning balance		6,306,000
Number of Shares Subject to Warrants Outstanding, Issued
Number of Shares Subject to Warrants Outstanding, Exercised		(6,306,000)
Number of Shares Subject to Warrants Outstanding, Expired
Number of Shares Subject to Warrants, Outstanding, ending balance
Weighted avg. Exercise Price, beginning balance		$ 0.04
Weighted avg. Exercise Price, Issued
Weighted avg. Exercise Price, exercised		0.04
Weighted avg. Exercise Price, expired
Weighted avg. Exercise Price, ending balance

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Risk free interest rate	0.00%	3.84%
Expected life (in years)	0 years	5 years
Expected volatility	0.00%	161.70%
Expected dividend yield	0.00%	0.00%
Stock options granted		$ 0.06
Stock options exercised
Stock Option Plan [Member]
Options to purchase common shares	10.00%

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Stock Options Transactions (Details) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Beginning balance, Number of Options	49,850,000	39,850,000
Granted, Number of Options		10,000,000
Cancelled, Number of Options
Ending balance, Number of Options	49,850,000	49,850,000
Beginning balance, Weighted Average Exercise Price	$ 0.060	$ 0.058
Granted, Weighted Average Exercise Price		0.065
Cancelled, Weighted Average Exercise Price
Ending balance, Weighted Average Exercise Price	$ 0.059	$ 0.060

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Stock Options Outstanding (Details) - $ / shares	6 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2018
Options Outstanding	49,850,000	49,850,000	39,850,000
Exercise Price	$ 0.059	$ 0.060	$ 0.058
Remaining Contractual Life (Yrs)	2 years 2 months 12 days
Number of Options Currently Exercisable	39,850,000
Range 1 [Member]
Options Outstanding	14,000,000
Exercise Price	$ 0.060
Remaining Contractual Life (Yrs)	1 year 5 months 23 days
Number of Options Currently Exercisable	14,000,000
Range 2 [Member]
Options Outstanding	14,000,000
Exercise Price	$ 0.060
Remaining Contractual Life (Yrs)	1 year 8 months 9 days
Number of Options Currently Exercisable	14,000,000
Range 3 [Member]
Options Outstanding	3,450,000
Exercise Price	$ 0.060
Remaining Contractual Life (Yrs)	1 year 9 months 25 days
Number of Options Currently Exercisable	3,450,000
Range 4 [Member]
Options Outstanding	8,400,000
Exercise Price	$ 0.050
Remaining Contractual Life (Yrs)	2 years 3 months 19 days
Number of Options Currently Exercisable	8,400,000
Range 5 [Member]
Options Outstanding	10,000,000
Exercise Price	$ 0.065
Remaining Contractual Life (Yrs)	3 years 11 months 23 days
Number of Options Currently Exercisable

Contingent Liabilities (Details

Contingent Liabilities (Details Narrative)	Aug. 26, 2019USD ($)	Oct. 06, 2016USD ($)	Mar. 24, 2014USD ($)shares	Jun. 30, 2018Integer	May 31, 2018Integer	Feb. 29, 2016USD ($)	Mar. 31, 2020shares	Sep. 30, 2019shares	Sep. 30, 2017	Sep. 30, 2016
Shares issued during period, shares | shares							7,754,000
Board of Directors [Member]
Performance bonus percent								66.67%		3.00%
Authorized the increase of performance bonus								10.00%
Director and Several Consultants [Member]
Bonus shares | shares								127,000,000
Director and Several Consultants [Member] | Restricted from Trading Under Rule 144 [Member]
Bonus shares | shares								94,000,000
Apple Inc, Verizon Wireless Services LLC, Verizon Communications Inc, AT&T Corp [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Apple, Inc. & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp.
Legal suit, description							In February 2016 the Company filed patent infringement lawsuits in the United States District Court, District of Nevada against Apple, Inc, (Case No. 2:16-CV-00260), Verizon Wireless Services, LLC, Verizon Communications Inc., and AT&T Corp. (Case No. 2:16-CV-00271). These cases are seeking a combined $7,024,377,876 in damages. On May 9, 2016, the lawsuits were officially served to these companies (collectively, the "Defendants").
Damages sought value						$ 7,024,377,876
Twitter, Inc [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Twitter, Inc.
Legal suit, description							On October 6, 2016, the Company filed a lawsuit in the United States District Court, District of Nevada against Twitter, Inc, (Case No. 2:16- CV-02338) in which Voip-Pal.com alleges infringement of U.S. Patent No. 8,542,815 and its continuation patent, U.S. Patent No. 9,179,005, This case is seeking $3,200,000,000 in damages. On December 28, 2016, the lawsuit was officially served to Twitter, Inc.
Damages sought value		$ 3,200,000,000
Amazon.com, Inc [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Amazon.com, Inc.
Legal suit, description				In June 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549.
Number of patents alleging infringement | Integer				4
Apple Inc [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Apple, Inc.
Legal suit, description					In May 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Apple, Inc., alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549.			Petitioned the PTAB to have an additional four IPRs instituted against the Company's patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2.
Number of patents alleging infringement | Integer					4
Apple Inc., At&T Inc. [Member]
Legal suit, description									No. 9,179,005	No. 8,542,815
Locksmith Financial Corporation, Inc [Member]
Name of Plaintiff							Locksmith Financial Corporation, Inc.
Name of Defendant							Voip-Pal.com Inc.
Legal suit, description							On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000.
Shares issued during period, shares | shares			95,832,000
Number of issued shares value			$ 1,443,000
State Case [Member]
Amount awarded monetary relief to the Plaintiff	$ 355,000
Interest amount	91,306
State Case [Member] | Third-Party Plaintiff [Member]
Amount awarded monetary relief to the Plaintiff	84,000
Interest amount	$ 3,459