High Wire Networks (HWNI) 10-Q 22 Jan 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Nov. 30, 2017	Jan. 22, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Spectrum Global Solutions, Inc.
Entity Central Index Key	1,413,891
Trading Symbol	sgsif
Amendment Flag	false
Current Fiscal Year End Date	--05-31
Document Type	10-Q
Document Period End Date	Nov. 30, 2017
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		443,543,290

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Nov. 30, 2017	May 31, 2017
Current assets
Cash		$ 345,102
Accounts receivable, net	1,911,831	1,623,200
Prepaid expenses and deposits	46,778	132,155
Total current assets	1,958,609	2,100,457
Property and equipment, net	40,609	96,030
Goodwill	1,503,633	1,503,633
Customer lists, net	844,257	892,127
Tradenames, net	538,090	568,600
Other assets	28,430	27,930
Total assets	4,913,628	5,188,777
Current liabilities
Checks issued in excess of funds on deposit	8,212
Accounts payable and accrued liabilities	2,551,978	2,113,355
Due to related parties	177,529	308,008
Loans payable	359,672	235,441
Loans payable to related parties	148,858
Convertible debentures (net of discount of $714,792 and $1,350,067, respectively)	1,805,208	2,139,791
Derivative liability	1,866,786	3,760,067
Contingent liability	1,409,411	1,409,411
Series A preferred stock liability Authorized: 20,000,000 shares, par value $0.00001 Series A preferred stock Authorized: 8,000,000 shares, Issued and outstanding: 1,262,945 (May 31, 2017 - Nil) shares	435,138
Total current liabilities	8,762,792	9,966,073
Stockholders' deficit
Common stock Authorized: 750,000,000 shares, par value $0.00001 Issued and outstanding: 274,998,800 (May 31, 2017 - 274,998,800) shares	2,754	2,754
Additional paid-in capital	15,724,447	15,724,447
Common stock subscribed	74,742	74,742
Accumulated deficit	(19,555,383)	(20,518,967)
Total Spectrum Global Solutions, Inc. (f/k/a Mantra Venture Group Ltd.) stockholders' deficit	(3,753,440)	(4,717,024)
Non-controlling interest	(95,724)	(60,272)
Total stockholders' deficit	(3,849,164)	(4,777,296)
Total liabilities and stockholders' deficit	$ 4,913,628	$ 5,188,777

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Nov. 30, 2017	May 31, 2017
Statement of Financial Position [Abstract]
Convertible debentures, net of discount	$ 714,792	$ 1,350,067
Series A Preferred stock liability shares authorized	20,000,000	20,000,000
Series A Preferred stock, par value	$ 0.00001	$ 0.00001
Series A Preferred stock, shares authorized	8,000,000	8,000,000
Series A Preferred stock, shares issued	1,262,945
Series A Preferred stock, shares outstanding	1,262,945
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	274,998,800	274,998,800
Common stock, shares outstanding	274,998,800	274,998,800

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016
Income Statement [Abstract]
Revenue	$ 2,006,933		$ 5,122,854
Cost of goods sold	1,996,045		4,504,797
Gross profit	10,888		618,057
Operating expenses
Depreciation and amortization	65,669	8,404	133,800	15,925
General and administrative	504,886	96,390	1,063,014	132,119
Salaries & wages	204,949	45,744	464,709	91,488
Total operating expenses	775,504	150,538	1,661,523	239,532
Loss from operations	(764,616)	(150,538)	(1,043,466)	(239,532)
Other income (expense)
Gain (Loss) on settlement of debt	3,368,128	(19,418)	3,368,128	(19,418)
Accretion of discounts on convertible debentures	(441,011)	(151,557)	(901,254)	(318,740)
Loss on change in fair value of derivatives	(440,021)	(1,508,271)	(310,186)	(1,379,597)
Interest expense	(107,184)	(26,615)	(185,091)	(63,120)
Total other income (expense)	2,379,912	(1,705,861)	1,971,597	(1,780,875)
Net income (loss) for the period	1,615,296	(1,856,399)	928,131	(2,020,407)
Less: net loss attributable to the non-controlling interest	72,505	3,613	35,453	9,750
Net income (loss) attributable to Spectrum Global Solutions, Inc.	$ 1,687,801	$ (1,852,786)	$ 963,584	$ (2,010,657)
Net income (loss) per share attributable to Spectrum Global Solutions, Inc. (f/k/a Mantra Venture Group Ltd.) common shareholders:
Basic	$ 0.01	$ (0.02)	$ 0	$ (0.02)
Diluted	$ 0	$ (0.02)	$ 0	$ (0.02)
Weighted average number of shares outstanding used in the calculation of net loss attributable to Spectrum Global Solutions, Inc. (f/k/a Mantra Venture Group Ltd.) per common share:
Basic	274,998,800	99,869,076	274,998,800	97,483,513
Diluted	1,229,305,428	99,869,076	1,229,593,453	97,483,513

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Operating activities
Net income (loss)	$ 928,131	$ (2,020,407)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Loss on change in fair value of derivative liability	227,421	1,206,006
Accretion of discounts on convertible debentures	901,254	318,740
Depreciation and amortization	133,800	15,925
Foreign exchange loss	6,231	2,912
Initial derivative expenses	82,766	171,102
Interest related to cash redemption premium on convertible notes	17,500	9,875
(Gain) loss on settlement of debt	(3,368,128)	19,418
Changes in operating assets and liabilities:
Amounts receivable	(288,631)	5,674
Prepaid expenses and deposits	85,377	11,655
Accounts payable and accrued liabilities	617,182	47,512
Due to related parties	64,725	51,574
Net cash used in operating activities	(592,372)	(160,014)
Financing activities
Repayment of capital lease obligations		(4,592)
Repayment of loan payable	(160,000)
Proceeds from notes payable	250,200	20,282
Proceeds from loans from related parties	148,858
Proceeds from issuance of convertible debentures		134,500
Proceeds from issuance of common stock and subscriptions received		5,000
Checks issued in excess of funds on deposit	8,212	3,705
Net cash provided by financing activities	247,270	158,895
Change in cash	(345,102)	(1,119)
Cash, beginning of period	345,102	1,119
Cash, end of period
Non-cash investing and financing activities:
Common stock issued to relieve common stock subscribed		25,000
Common stock issued to settle accounts payable and debt		108,212
Common stock issued for conversion of notes payable		236,093
Preferred stock issued to settle accounts payable and amounts owed related parties	374,263
Preferred stock issued to settle derivative liabilities	2,453,667
Preferred stock issued to settle conversion of notes payable	975,337
Original issue discounts	27,800	24,999
Original debt discount against derivative liability	250,200	134,500
Supplemental disclosures:
Interest paid	2,808	657
Income taxes paid

Organization and Going Concern

Organization and Going Concern	6 Months Ended
	Nov. 30, 2017
Organization and Going Concern [Abstract]
Organization and Going Concern	1. Organization and Going Concern Spectrum Global Solutions, Inc. (the “Company”) (f/k/a Mantra Venture Group Ltd.) was incorporated in the State of Nevada on January 22, 2007 to acquire and commercially exploit various new energy related technologies through licenses and purchases. On December 8, 2008, the Company continued its corporate jurisdiction out of the State of Nevada and into the province of British Columbia, Canada. On April 25, 2017, the Company entered into and closed on an Asset Purchase Agreement (the “Asset Purchase Agreement”) with InterCloud Systems, Inc. (“InterCloud”). Pursuant to the terms of the Asset Purchase Agreement, the Company purchased 80.1% of the assets associated with InterCloud’s “AW Solutions” business. After the acquisition of AW Solutions, the Company provides professional, multi-service line, telecommunications infrastructure and outsource services to the wireless and wireline industry. On November 15, 2017, the Company changed its name to “Spectrum Global Solutions, Inc.”. The accompanying unaudited interim consolidated financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended May 31, 2017. In the opinion of management, the accompanying financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year. These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has yet to acquire commercially exploitable energy related technology, and is unlikely to generate earnings in the immediate or foreseeable future. The recently acquired AW Solutions business has also incurred losses and experienced cash outflows from operations during its most recent fiscal years. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of management to raise additional equity capital through private and public offerings of its common stock, and the attainment of profitable operations. As of November 30, 2017, the Company has an accumulated loss of $19,555,383, and a working capital deficit of $6,804,183. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management requires additional funds over the next twelve months to fully implement its business plan. Management is currently seeking additional financing through the sale of equity and from borrowings from private lenders to cover its operating expenditures. There can be no certainty that these sources will provide the additional funds required for the next twelve months.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Nov. 30, 2017
Significant Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies a. Basis of Presentation/Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States. These consolidated financial statements include the accounts of the Company and its subsidiaries, Carbon Commodity Corporation, Climate ESCO Ltd., Mantra Energy Alternatives Ltd., Mantra China Inc., Mantra China Limited, Mantra Media Corp., Mantra NextGen Power Inc., Mantra Wind Inc., AW Solutions, Inc.(from the date of acquisition, April 25, 2017), Tropical Communications, Inc. (from the date of acquisition, April 25, 2017) and AW Solutions Puerto Rico, LLC.(from the date of acquisition, April 25, 2017). All the subsidiaries are wholly-owned with the exception of Climate ESCO Ltd., which is 64.55% owned, Mantra Energy Alternatives Ltd., which is 88.21% owned and AW Solutions, Inc., Tropical Communications, Inc., and AW Solutions Puerto Rico, LLC which are all 80.1% owned. All inter-company balances and transactions have been eliminated. b. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the estimated useful lives and recoverability of long-lived assets, equity component of convertible debt, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. c. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. d. Accounts Receivable Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company records unbilled receivables for services performed but not billed. At November 30, 2017, unbilled receivables totaled $44,054, and are included in accounts receivable. Management reviews a customer’s credit history before extending credit. The Company maintains an allowance for doubtful accounts for estimated losses. Estimates of uncollectible amounts are reviewed each period, and changes are recorded in the period in which they become known. Management analyzes the collectability of accounts receivable each period. This review considers the aging of account balances, historical bad debt experience, changes in customer creditworthiness, current economic trends, customer payment activity and other relevant factors. Should any of these factors change, the estimate made by management may also change. The allowance for doubtful accounts was $54,482 at November 30, 2017. e. Property and Equipment Property and equipment are stated at cost. The Company depreciates the cost of property and equipment over their estimated useful lives at the following annual rates: Automotive 3-5 years straight-line basis Computer equipment and software 3-7 years straight-line basis Leasehold improvements 5 years straight-line basis Office equipment and furniture 5 years straight-line basis Research equipment 5 years straight-line basis f. Goodwill Goodwill was generated through the acquisition of AW Solutions in fiscal 2017 as the total consideration paid exceeded the fair value of the net assets acquired. The Company tests its goodwill for impairment at least annually and whenever events or circumstances change that indicate impairment may have occurred. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in the Company’s expected future cash flows; a significant adverse change in legal factors or in the business climate; unanticipated competition; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of goodwill and the Company’s consolidated financial results. The Company tests goodwill by estimating fair value using a Discounted Cash Flow (“DCF”) model. The key assumptions used in the DCF model to determine the highest and best use of estimated future cash flows include revenue growth rates and profit margins based on internal forecasts, terminal value and an estimate of a market participant’s weighted-average cost of capital used to discount future cash flows to their present value. There were no impairment charges during the six months ended November 30, 2017. g. Intangible Assets At November 30, 2017 and May 31, 2017, definite-lived intangible assets primarily consist of non-compete agreements, tradenames and customer relationships which are being amortized over their estimated useful lives ranging from 1-10 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives. For long-lived assets, impairment losses are only recorded if the asset’s carrying amount is not recoverable through its undiscounted, probability-weighted future cash flows. The Company measures the impairment loss based on the difference between the carrying amount and the estimated fair value. When an impairment exists, the related assets are written down to fair value. h. Long-lived Assets In accordance with ASC 360, “ Property, Plant and Equipment i. Foreign Currency Translation Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into U.S. dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in income. The Company’s integrated foreign subsidiaries are financially or operationally dependent on the Company. The Company uses the temporal method to translate the accounts of its integrated operations into U.S. dollars. Monetary assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period, except for amortization, which is translated on the same basis as the related asset. The resulting exchange gains or losses are recognized in income. j. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Accounting for Income Taxes The Company conducts business, and files federal and state income, franchise or net worth, tax returns in Canada, the United States, in various states within the United States and the Commonwealth of Puerto Rico. The Company determines its filing obligations in a jurisdiction in accordance with existing statutory and case law. The Company may be subject to a reassessment of federal and provincial income taxes by Canadian tax authorities for a period of three years from the date of the original notice of assessment in respect of any particular taxation year. For Canadian and U.S. income tax returns, the open taxation years range from 2010 to 2017. In certain circumstances, the U.S. federal statute of limitations can reach beyond the standard three year period. U.S. state statutes of limitations for income tax assessment vary from state to state. Tax authorities of Canada and U.S. have not audited any of the Company’s, or its subsidiaries’, income tax returns for the open taxation years noted above. Significant management judgment is required in determining the provision for income taxes, and in particular, any valuation allowance recorded against the Company’s deferred tax assets. Deferred tax assets are regularly reviewed for recoverability. The Company currently has significant deferred tax assets resulting from net operating loss carryforwards and deductible temporary differences, which should reduce taxable income in future periods. The realization of these assets is dependent on generating future taxable income. The Company follows the guidance set forth within ASC Topic 740, “ Income Taxes” The Company received a tax notice from the Puerto Rican government requesting payment of taxes related to 2014 in the amount of $166,084 plus penalties and interest of $87,027 for a total obligation due of $253,111. This tax assessment is included in accrued expenses at November 30, 2017. k. Revenue Recognition The Company’s revenues are generated from infrastructure and professional services. The Company recognizes revenue on arrangements in accordance with ASC Topic 605-10, “ Revenue Recognition The infrastructure and professional services revenues are derived from contracts to provide technical engineering services along with contracting services to commercial and governmental customers. The Company’s service contracts generally require specific tasks or services that the Company must perform under the contract. The Company recognizes revenues associated with these services upon the completion of the related task or service which is at the time the four revenue recognition criteria have been met. Direct costs incurred related to performance of the task or service are deferred and recorded as prepaid expense and are expensed when the related revenue is recognized. The Company also generates revenue from service contracts with certain customers. These contracts are accounted for under the proportional performance method. Under this method, revenue is recognized in proportion to the value provided to the customer for each project as of each reporting date. The Company records unbilled receivables for revenues earned, but not yet billed. l. Cost of Revenues Cost of revenues includes all direct costs of providing services under our contracts, including costs for direct labor provided by employees, services by independent subcontractors, operation of capital equipment (excluding depreciation and amortization), direct materials, insurance claims and other direct costs. m. Research and Development Costs Research and development costs are expensed as incurred. n. Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. o. Loss Per Share The Company computes loss per share in accordance with ASC 260, “ Earnings per Share p. Comprehensive Loss ASC 220, “ Comprehensive Income q. Recent Accounting Pronouncements On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09, “ Revenue from Contracts with Customers In November 2015, the FASB issued ASU No. 2015-17, “ Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, “ Leases In March 2016, the FASB issued ASU 2016-08, “ Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations In April 2016, the FASB issued ASU 2016-10, “ Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing In May 2016, the FASB issued ASU 2016-12, “ Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805) Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-04, “ Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or result of operations. r. Concentrations of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivables. The Company maintains its cash balances with high-credit-quality financial institutions. Deposits held with banks may exceed the amount of insurance provided on such deposits. These deposits may be withdrawn upon demand and therefore bear minimal risk. The Company provides credit to customers on an uncollateralized basis after evaluating client creditworthiness. For the six months ended November 30, 2017, two customers accounted for 42% and 13%, respectively, of consolidated revenues for the period. In addition, amounts due from these customers represented 28% and 18%, respectively, of trade accounts receivable as of November 30, 2017. The Company’s customers are primarily located within the domestic United States of America and Puerto Rico. Revenues generated within the domestic United States of America accounted for approximately 81% of consolidated revenues for the six month period ended November 30, 2017. Revenues generated from customers in Puerto Rico accounted for approximately 19% of consolidated revenues for the six month period ended November 30, 2017. s. Fair Value Measurements The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by US generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: Level 1 – quoted prices for identical instruments in active markets. Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and. Level 3 – fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial instruments consist principally of cash and cash equivalents, accounts receivable, restricted cash, accounts payable, loans payable and convertible debentures. Derivative liabilities are determined based on “Level 3” inputs, which are significant and unobservable and have the lowest priority. There were no transfers into or out of “Level 3” during the six months ended November 30, 2017 and 2016. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Our financial assets and liabilities carried at fair value measured on a recurring basis as of November 30, 2017 and May 31, 2017, consisted of the following: Total fair value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description: Derivative liability (1) 1,866,786 – – 1,866,786 Total fair value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description: Derivative liability (1) 3,760,067 – – 3,760,067 (1) The Company has estimated the fair value of these derivatives using the Monte-Carlo model and/or a Binomial Model based on various assumptions. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial statement. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. See Note 8 for additional information. t. Derivative Liabilities The Company accounts for derivative instruments in accordance with ASC Topic 815, “ Derivatives and Hedging u. Reclassifications Certain prior period amounts have been reclassified to conform to current presentation.

Property and Equipment

Property and Equipment	6 Months Ended
	Nov. 30, 2017
Property and Equipment [Abstract]
Property and Equipment	3. Property and Equipment November 30, May 31, 2017 Computers and office equipment 308,649 308,649 Equipment 378,505 378,505 Research equipment 143,129 143,129 Software 177,073 177,073 Vehicles 94,356 94,356 Vehicles under capital lease – – Total 1,101,712 1,101,712 Less: impairment (44,419 ) (44,419 Less: accumulated depreciation (1,016,684 ) (961,263 ) Equipment, Net 40,609 96,030 During the six months ended November 30, 2017, the Company recorded $55,421 (2016 - $13,556) of amortization expense.

Intangible Assets

Intangible Assets	6 Months Ended
	Nov. 30, 2017
Intangible Assets [Abstract]
Intangible Assets	4. Intangible Assets Cost Accumulated amortization Impairment November 30, May 31, 2017 Customer relationship and lists 901,548 57,291 – 844,257 892,127 Trade names 574,605 36,515 – 538,090 568,600 1,476,153 93,806 – 1,382,347 1,460,727 During the six months ended November 30, 2017, the Company recorded $78,379 (2016 - $2,369) of amortization expense. Estimated Future Amortization Expense: $ For year ending May 31, 2018 78,203 For year ending May 31, 2019 156,405 For year ending May 31, 2020 156,405 For year ending May 31, 2021 156,405 For year ending May 31, 2022 156,405 For year ending May 31, 2023 156,405 For year ending May 31, 2024 156,405 For year ending May 31, 2025 156,405 For year ending May 31, 2026 155,487

Related Party Transactions

Related Party Transactions	6 Months Ended
	Nov. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	5. Related Party Transactions a) During the six months ended November 30, 2017, the Company incurred management fees of $12,011 (2016 - $68,616) to the former President of the Company. b) During the six months ended November 30, 2017, the Company incurred management fees of $0 (2016 - $22,872) to the spouse of the former President of the Company. c) As of November 30, 2017, the Company owes a total of $195,204 (May 31, 2017 - $241,327) to the former President of the Company and his spouse, and a company controlled by the former President of the Company which is non-interest bearing, unsecured, and due on demand. d) As of November 30, 2017, the Company owes $18,141 (May 31, 2017 - $17,305) to a former officer and a former director of the Company, which is non-interest bearing, unsecured, and due on demand. e) As of November 30, 2017, the Company owes $51,849 (May 31, 2017 - $49,376) to Intercloud, which is non-interest bearing, unsecured, and due on demand. f) As of November 30, 2017, pursuant to the acquisition AW Solutions, the Company owes a contingent liability of $1,409,411 to Intercloud. g) On November 30, 2017, the Company received $18,858 pursuant to a promissory note issued to the Chief Executive Officer of the Company. The note issued is unsecured, due on November 30, 2018 and bears interest at a rate of 8% per annum. h) On November 30, 2017, the Company received $130,000 pursuant to a promissory note issued to the President of the Company. The note issued is unsecured, due on November 30, 2018 and bears interest at a rate of 8% per annum. i) On November 16, 2017, the Company issued 251,885 shares of Series A Preferred Stock with a fair value of $86,785 to settle $195,204 of amounts owed to the former President of the Company. The Company recognized a gain on settlement of debt of $108,419.

Loans Payable

Loans Payable	6 Months Ended
	Nov. 30, 2017
Loans Payable/Convertible Debentures [Abstract]
Loans Payable	6. Loans Payable (a) As of November 30, 2017, the amount of $49,109 (Cdn$63,300) (May 31, 2017 - $46,846 (Cdn$63,300)) is owed to a non-related party which is non-interest bearing, unsecured, and due on demand. (b) As of November 30, 2017, the amount of $17,500 (May 31, 2017 - $17,500) is owed to a non-related party which is non-interest bearing, unsecured, and due on demand. (c) As of November 30, 2017, the amounts of $7,500 and $28,705 (Cdn$37,000) (May 31, 2017 - $7,500 and $27,382 (Cdn$37,000)) are owed to a non-related party which are non-interest bearing, unsecured, and due on demand. (d) As of November 30, 2017, the amount of $4,490 (May 31, 2017 - $4,490) is owed to a non-related party which is non-interest bearing, unsecured, and due on demand. (e) During the year ended May 31, 2017, the amounts of $14,016 (Cdn$18,066) (May 31, 2017 - $13,370 (Cdn$18,066) was advanced by a non-related party. The amount owing is non-interest bearing, unsecured, and due on demand. (f) In March 2012, the Company received $50,000 for the subscription of 10,000,000 shares of the Company’s common stock. During the year ended May 31, 2013, the Company and the subscriber agreed that the shares would not be issued and that the subscription would be returned. The subscription has been reclassified as a non-interest bearing demand loan until the funds are refunded to the subscriber. (g) On August 4, 2015, the Company borrowed $50,000 pursuant to a promissory note. The note was due on September 4, 2015. The note bears interest at 120% per annum prior September 4, 2015, and at 180% per annum after September 4, 2015. The holder of the note was also granted the rights to buy 100,000 shares of the Company’s common stock at a price of $0.15 per share until August 4, 2017. During the year ended May 31, 2016, the Company repaid the $50,000 note and $1,200 of accrued interest remains owing. The rights issued with the note qualified for derivative accounting under ASC 815-15 “ Derivatives and Hedging (h) As of November 30, 2017 and May 31, 2017, the amounts of $15,000 and $43,352 (Cdn$55,878) was owed to non-related parties. These advances are non-interest bearing, unsecured, and due on demand. (i) On April 12, 2017, received $12,000 pursuant to a promissory note. The note issued is unsecured, due on demand and bears interest at a rate of 10% per annum. (j) On June 27, 2017, received $250,200 net of a $27,800 Original Issue Discount pursuant to a $278,000 promissory note. The note issued is unsecured, due on demand and bears interest at a rate of 12% per annum. The Company also issued a warrant with a term of three years to purchase up to 50,000,000 shares of common stock of the Company at an exercise price of $0.005 per share. The fair value of the warrants of $332,966 resulted in a discount to the note payable of $250,200 and the recognition of a loss on derivatives of $82,766. During the six months ended November 30, 2017, the Company repaid $160,000 of the loan and recorded accretion of $278,000, increasing the carrying value of the note to $118,000.

Convertible Debentures

Convertible Debentures	6 Months Ended
	Nov. 30, 2017
Loans Payable/Convertible Debentures [Abstract]
Convertible Debentures	7. Convertible Debentures (a) In October 2008, the Company issued three convertible debentures for total proceeds of $250,000 which bear interest at 10% per annum, are unsecured, and due one year from date of issuance. The unpaid amount of principal and accrued interest can be converted at any time at the holder’s option into 625,000 shares of the Company’s common stock at a price of $0.40 per share. The Company also issued 250,000 detachable, non-transferable share purchase warrants. Each share purchase warrant entitles the holder to purchase one additional share of the Company’s common stock for a period of two years from the date of issuance at an exercise price of $0.50 per share. In accordance with ASC 470-20, “ Debt with Conversion and Other Options In accordance with ASC 470-20, the Company allocated the proceeds of issuance between the convertible debt and the detachable share purchase warrants based on their relative fair values. Accordingly, the Company recognized the fair value of the share purchase warrants of $45,930 as additional paid-in capital and an equivalent discount against the convertible debentures. The Company had recorded accretion expense of $45,930, increasing the carrying value of the convertible debentures to $250,000. On January 19, 2012, the Company entered into a settlement agreement with one of the debenture holders to settle a $50,000 convertible debenture and $122,535 in accounts payable and accrued interest with the debt holder. Pursuant to the agreement, the debt holder agreed to reduce the debt to Cdn$100,000 on the condition that the Company pays the amount of Cdn$2,500 per month for 40 months, beginning March 1, 2012 and continuing on the first day of each month thereafter. On July 18, 2012, the Company entered into a settlement agreement with the $150,000 debenture holder. Pursuant to the settlement agreement, the lender agreed to extend the due date until April 11, 2013 and the Company agreed to pay $43,890 of accrued interest within five days of the agreement (paid), pay the accruing interest on a monthly basis (paid), and pay a $10,000 premium in addition to the $150,000 principal outstanding on April 11, 2013. On April 29, 2013, the Company entered into an amended settlement agreement whereby the lender agreed to extend the due date to September 15, 2013 and the Company agreed to pay $6,836 of interest for the period from April 1 to September 15, 2013 upon execution of the agreement (paid) and granted the lender 100,000 stock options exercisable at $0.12 per share for a period of two years. On November 15, 2013, the Company entered into a second settlement agreement amendment. Pursuant to the second amendment, on November 15, 2013, the Company agreed to pay interest of $4,438 (paid) and commencing February 1, 2014, the Company would make monthly payments of $10,000 on the outstanding principal and interest. On December 4, 2015, the holder of the convertible debenture entered into an agreement to sell and assign the remaining outstanding principal to a third party. The Company approved and is bound by the assignment and sale agreement. The Company evaluated the modifications and determined that the creditor did not grant a concession. In addition, as the present value of the amended future cash flows had a difference of less than 10% of the cash flows of the original debt, it was determined that the original and new debt instruments are not substantially different. As a result, the modification was not treated as an extinguishment of the debt and no gain or loss was recognized because the fair value of the old debt and new debt remained the same. The Company recorded the fair value of $12,901 for the stock options as additional paid-in capital and a discount. During the year ended May 31, 2014, the Company repaid $40,000 of the debenture. As of May 31, 2014 the Company had accreted $12,901 of the discount bring the carrying value of the convertible debenture to $114,661. During the year ended May 31, 2015, the Company repaid $54,808 decreasing the carrying value to $59,853. During the year ended May 31, 2017, the Company recorded an additional fee of $21,266 increasing the carrying value to $81,119. On November 16, 2017, the debenture and $15,423 of accrued interest was converted into Series A Preferred Stock as described in Note 10(b). At November 30, 2017, the other remaining debenture of $50,000 remained outstanding and past due. (b) On August 19, 2013, the Company issued a convertible debenture for total proceeds of $10,000, which bears interest at 10% per annum, is unsecured, and due two years from date of issuance. The unpaid amount of principal and accrued interest can be converted at the holder’s option into shares of the Company’s common stock at $0.04 per share at any time after the first anniversary of the notes. The Company recognized the intrinsic value of the embedded beneficial conversion feature of $10,000 as additional paid-in capital and reduced the carrying value of the convertible debenture to $nil. The carrying value will be accreted over the term of the convertible debenture up to its face value of $10,000. As of November 30, 2017, the carrying value of the convertible promissory note was $10,000 and the note remained outstanding and in default. (c) On December 27, 2013, the Company issued a convertible debenture for total proceeds of $5,000, which bear interest at 10% per annum, is unsecured, and due two years from date of issuance. The unpaid amount of principal and accrued interest can be converted at the holder’s option into shares of the Company’s common stock at $0.04 per share at any time after the first anniversary of the notes. The Company recognized the intrinsic value of the embedded beneficial conversion features of $5,000 as additional paid-in capital and reduced the carrying value of the convertible debenture to $nil. The carrying value was be accreted over the term of the convertible debenture up to its face value of $5,000. As of November 30, 2017, the carrying value of the convertible promissory note was $5,000 and the note remained outstanding and in default. (d) On February 4, 2014, the Company issued a convertible debenture for total proceeds of $15,000, which bears interest at 10% per annum, is unsecured, and due two years from date of issuance. The unpaid amount of principal and accrued interest can be converted at the holder’s option into shares of the Company’s common stock at $0.04 per share at any time after the first anniversary of the notes. The Company recognized the intrinsic value of the embedded beneficial conversion feature of $15,000 as additional paid-in capital and reduced the carrying value of the convertible debenture to $nil. The carrying value will be accreted over the term of the convertible debenture up to its face value of $15,000. As of November 30, 2017, the carrying value of the convertible promissory note was $15,000 and the note remained outstanding and in default. (e) On June 1, 2015, the Company issued a convertible note in the principal amount of $100,000 due on demand on or after December 1, 2015. The note has a cash redemption premium of 130% of the principal amount in the first 90 days following the execution date, of 135% for days 90-120 following the execution date, and 140% after the 120th day. After 140 days cash redemption is only available upon approval by the holder. The note bears interest at 12% per annum and is convertible into common shares of the Company at the lower of a 42% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 42% discount to the lowest trading price during the previous 20 trading days before the date the note was executed. In no event shall the conversion price be lower than $0.00001. On December 4, 2015, the holder of the convertible debenture entered into an agreement to sell and assign the remaining outstanding principal to a third party. The Company approved and is bound by the assignment and sale agreement. On October 5, 2016, the holder of the convertible debentures entered into an agreement to sell and assign the remaining outstanding principal to a third party. The Company approved and is bound by the assignment and sale agreement. At May 31, 2017, $45,000 of the note had been assigned to the third party. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $310,266 resulted in a discount to the note payable of $100,000 and the recognition of a loss on derivatives of $210,266. During the year ended May 31, 2016, the Company issued 6,303,475 shares of common stock upon the conversion of $45,000 of principal. During the year ended May 31, 2016, the Company recorded accretion of $100,000 and recorded the cash redemption premium of $26,250 increasing the carrying value of the note to $81,250. During the year months ended May 31, 2017, the Company issued 18,440,200 shares of common stock upon the conversion of $90,000 of principal. During the year ended May 31, 2017, the Company recorded a default fee of $51,820 increasing the carrying value of the note to $43,070. On November 16, 2017, the debenture and $13,644 of accrued interest was converted into Series A Preferred Stock as described in Note 10(b). (f) On September 8, 2015, the Company issued a convertible note in the principal amount of $326,087. During the year ended May 31, 2016, the Company received the initial tranches of $280,000 net of a $26,087 original issue discount. The note bears interest at 10% per annum and is convertible into common shares of the Company at a 65% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 65% discount to the lowest trading price during the previous 20 trading days before the date the note was executed. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $479,626 resulted in a discount to the note payable of $280,000 and the recognition of a loss on derivatives of $204,626. During the year ended May 31, 2016, the Company recorded accretion of $120,175 and recorded a default fee of $76,522 increasing the carrying value of the note to $190,696. During the year ended May 31, 2017, the Company recorded accretion of $185,913 increasing the carrying value of the note to $382,608. On November 16, 2017, the debenture and $79,881 of accrued interest was converted into Series A Preferred Stock as described in Note 10(b). (g) On December 4, 2015, the Company issued a convertible note in the principal amount of $105,000 as an inducement to the holder of the convertible notes described in Note 7(g), to enter into an agreement to sell and assign the remaining outstanding principal to a third party. The note included a $10,000 original issue discount. The note bears interest at 10% per annum and is convertible into common shares of the Company at a 52% discount to the lowest trading price during the previous 30 trading days to the date of conversion; or a 52% discount to the lowest trading price during the previous 30 trading days before the date the note was executed. On October 5, 2016, the holder of the convertible debentures entered into an agreement to sell and assign the remaining outstanding principal to a third party. The Company approved and is bound by the assignment and sale agreement. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $216,108 resulted in a discount to the note payable of $95,000 and the recognition of a loss on derivatives of $111,108. During the year ended May 31, 2016, the Company recorded accretion of $82,560 and recorded a default of fee of $26,250 increasing the carrying value of the note to $48,690. During the year ended May 31, 2017, the recorded accretion of $82,560 increasing the carrying value of the note to $131,250. On November 16, 2017, the debenture and $24,464 of accrued interest was converted into Series A Preferred Stock as described in Note 10(b). (h) On March 10, 2016, the Company issued a convertible note in the principal amount of up to $166,666. During the year ended May 31, 2016, the Company received initial tranches of $65,000 net of a $16,666 original issue discount. The note bears interest at 10% per annum and is convertible into common shares of the Company at a 65% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 65% discount to the lowest trading price during the previous 20 trading days before the date the note was executed. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $218,785 resulted in a discount to the note payable of $81,666 and the recognition of a loss on derivatives of $158,785. During the year ended May 31, 2016, the Company recorded accretion of $20,015, and recorded a default fee of $20,417 increasing the carrying value of the note to $40,432. On April 7, 2017, the Company entered into an amendment to the convertible note which allowed for the additional funding under the note of $40,000 with an original discount of $4,444. During the year ended May 31, 2017, the Company received additional tranches of $123,339. The initial fair value of the conversion feature of $245,571 resulted in a discount to the note payable of $127,783 and the recognition of a loss on derivatives of $117,788. During the year ended May 31, 2017, the Company recorded accretion of $133,721, and recorded a default fee of $31,946 increasing the carrying value of the note to $206,098. During the period from June 1, 2017 to November 16, 2017, the Company recorded accretion of $43,692. On November 16, 2017, the debenture and $33,359 of accrued interest was converted into Series A Preferred Stock as described in Note 10(b). (i) On October 11, 2016, the Company issued a convertible note in the principal amount of up to $249,999. The Company received initial tranches of $42,500 net of a $24,999 original issue discount and $2,500 of financing fees. The note bears interest at 10% per annum and is convertible into common shares of the Company at a 65% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 65% discount to the lowest trading price during the previous 20 trading days before the date the note was executed. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $121,902 resulted in a discount to the note payable of $45,000 and the recognition of a loss on derivatives of $76,902. During the year ended May 31, 2017, the Company recorded accretion of $26,953 increasing the carrying value of the note to $26,953. During the period from June 1, 2017 to November 16, 2017, the Company recorded accretion of $43,046 and a default fee of $17,500. On November 16, 2017, the debenture and $12,288 of accrued interest was converted into Series A Preferred Stock as described in Note 10(b). (j) On April 27, 2017, the Company issued a convertible promissory note in the aggregate principal amount of $2,000,000. The interest on the outstanding principal due under the Unsecured Note accrues at a rate of 8% per annum. All principal and accrued interest under the Unsecured Note is due one year following the issue date of the Unsecured Note, and is convertible into shares of common stock at a conversion price equal to 75% of the lowest volume-weighted average price during the 15 trading days immediately preceding the date of conversion. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $1,174,000 resulted in a discount to the note payable of $943,299. During the year ended May 31, 2017, the Company recorded accretion of $77,465 increasing the carrying value of the note to $1,134,166. During the six month period ended November 30, 2017, the Company recorded accretion of $418,071 increasing the carrying value of the note to $1,552,237. (k) On April 28, 2017, the Company entered into and closed on a Securities Purchase Agreement (“Purchase Agreement”) with an institutional investor (the “Lender”), pursuant to which the Company issued to the Lender a senior secured convertible promissory note in the aggregate principal amount of $440,000 (the “Secured Note”) for an aggregate purchase price of $400,000, and a warrant with a term of three years to purchase up to 27,500,000 shares of common stock of the Company at an exercise price of $0.0255 per share. The interest on the outstanding principal due under the Secured Note accrues at a rate of 8% per annum. All principal and accrued interest under the Secured Note is due on April 27, 2018 and is convertible into shares of the Company’s Common Stock at a conversion price equal to 75% of the lowest volume-weighted average price during the 15 trading days immediately preceding the conversion, subject to adjustment upon the occurrence of certain events. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “Derivatives and Hedging”. The initial fair value of the conversion feature of $1,744,661 and the fair value of the warrants of $425,918 resulted in a discount to the note payable of $400,000 and the recognition of a loss on derivatives of $1,770,579. During the year ended May 31, 2017, the Company recorded accretion of $54,526, increasing the carrying value of the note to $54,526. During the six month period ended November 30, 2017, the Company recorded accretion of $118,446 increasing the carrying value of the note to $172,971.

Derivative Liabilities

Derivative Liabilities	6 Months Ended
	Nov. 30, 2017
Derivative Liabilities [Abstract]
Derivative Liabilities	8. Derivative Liabilities The embedded conversion option of the convertible debenture described in Note 7(f) contains a conversion feature that qualifies for embedded derivative classification. The fair value of the liability will be re-measured at the end of every reporting period and the change in fair value will be reported in the statement of operations as a gain or loss on derivative financial instruments. Upon the issuance of the convertible note payable described in Note 7(f), the Company concluded that it only has sufficient shares to satisfy the conversion of some but not all of the outstanding convertible notes, warrants and options. The Company elected to reclassify contracts from equity with the earliest inception date first. As a result, none of the Company’s previously outstanding convertible instruments qualified for derivative reclassification, however, any convertible securities issued after the election, including the convertible note described in Notes 7(f) to 7(m). The Company reassesses the classification of the instruments at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. During the year ended May 31, 2017, the Company reclassified 350,000 options exercisable at $0.03 until March 16, 2017 with a fair value of $2,350, 2,000,000 warrants exercisable at $0.03 until August 29, 2018 with a fair value of $13,745, 533,333 warrants exercisable at $0.80 with a fair value of $Nil, 4,075,000 warrants exercisable at $0.37 with a fair value of $16,978 and a $59,853 note convertible at $0.40 with a fair value of $41 that qualified for treatment as derivative liabilities. The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities. November 30, May 31, Balance at the beginning of year $ 3,760,067 $ 978,245 Original discount limited to proceeds of notes 250,200 1,746,783 Fair value of derivative liabilities in excess of notes proceeds received 82,766 1,965,269 Reclassification of instruments previously classified as equity - 32,934 Derivative liability settled through the issuance of preferred stock (2,453,667 ) - Conversion of derivative liability - (195,595 ) Change in fair value of embedded conversion option 227,421 (767,569 ) Balance at the end of the year $ 1,866,786 $ 3,760,067 The Company uses Level 3 inputs for its valuation methodology for the embedded conversion option liabilities as their fair values were determined by using Monte-Carlo model or a Binomial Model based on various assumptions. Significant changes in any of these inputs in isolation would result in a significant change in the fair value measurement. As required, these are classified based on the lowest level of input that is significant to the fair value measurement. The following table shows the assumptions used in the calculations: Expected Risk-free Expected Expected Life At issuance 134-213% 0.07-0.74% 0 % 0.50-2.00 At May 31, 2017 215-346% 0.84-1.44% 0 % 0.96-2.91 At November 30, 2017 106-277% 1.44-1.78% 0 % 0.40-2.41

Common Stock

Common Stock	6 Months Ended
	Nov. 30, 2017
Common Stock/Preferred Stock [Abstract]
Common Stock	9. Common Stock On November 15, 2017, the Company revised its authorized share capital to increase the number of authorized common shares from 275,000,000 common shares with a par value of $0.00001, to 750,000,000 common shares with a par value of $0.00001. (a) As of November 30, 2017 and May 31, 2016, the Company’s subsidiary, Mantra Energy Alternatives Ltd., had received subscriptions for 67,000 shares of common stock at Cdn$1.00 per share for proceeds of $66,277 (Cdn$67,000), which is included in common stock subscribed, net of the non-controlling interest portion of $7,231. (b) As of November 30, 2017 and May 31, 2016, the Company’s subsidiary, Climate ESCO Ltd., had received subscriptions for 210,000 shares of common stock at $0.10 per share for proceeds of $21,000, which is included in common stock subscribed, net of the non-controlling interest portion of $7,384.

Preferred Stock

Preferred Stock	6 Months Ended
	Nov. 30, 2017
Common Stock/Preferred Stock [Abstract]
Preferred Stock	10. Preferred Stock On November 15, 2017, the Company created one series of the 20,000,000 preferred shares it is authorized to issue, consisting of 8,000,000 shares, to be designated as Series A Preferred Shares. The principal terms of the Series A Preferred Shares are as follows: Voting rights Dividend rights Conversion rights Liquidation rights In accordance with ASC 480 Distinguishing Liabilities from Equity, a) On November 16, 2017, the Company issued 251,885 shares of Series A Preferred Stock with a fair value of $86,785 to settle $195,204 of amounts owed to the former President of the Company. The Company recognized a gain on settlement of debt of $108,419. b) On November 16, 2017, the Company issued 1,011,060 shares of Series A Preferred Stock with a fair value of $348,354 to settle convertible notes with a carrying value of $975,337, $179,059 of accrued interest and $2,453,667 of associated derivative liabilities. The Company recognized a gain on settlement of debt of $3,259,709.

Share Purchase Warrants

Share Purchase Warrants	6 Months Ended
	Nov. 30, 2017
Share Purchase Warrants [Abstract]
Share Purchase Warrants	11. Share Purchase Warrants The following table summarizes the continuity of share purchase warrants: Number of Weighted average exercise price Balance, May 31, 2016 7,025,000 0.34 Issued 27,833,333 0.03 Expired (650,000 ) 0.04 Balance, May 31, 2017 34,208,333 0.08 Issued 50,000,000 0.005 Expired (633,333 ) 0.70 Balance, November 30, 2017 83,575,000 0.03 As of November 30, 2017, the following share purchase warrants were outstanding: Number of warrants Exercise Expiry date 1,000,000 0.03 April 15, 2018 666,667 0.03 May 4, 2018 4,075,000 0.37 April 10, 2019 333,334 0.03 August 29, 2018 27,500,000 0.03 April 28, 2020 50,000,000 0.005 June 27, 2020 83,575,000

Stock Options

Stock Options	6 Months Ended
	Nov. 30, 2017
Stock Options [Abstract]
Stock Options	12. Stock Options The following table summarizes the continuity of the Company’s stock options: Number Weighted Weighted average remaining contractual life (years) Aggregate Outstanding, May 31, 2016 1,500,000 0.16 Expired (1,150,000 ) 0.20 Outstanding, May 31, 2017 and November 30, 2017 350,000 0.03 0.46 – Exercisable, May 31, 2017 and November 30, 2017 350,000 0.03 0.46 – Additional information regarding stock options as of November 30, 2017 is as follows: Number of Exercise Expiry date 350,000 0.03 May 17, 2018 350,000

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Nov. 30, 2017
Commitments and Contingencies [Abstract]
Commitments and Contingencies	13. Commitments and Contingencies (a) On May 23, 2012, a former employee of the Company delivered a Notice of Application seeking judgment against the Company for approximately $55,000. The hearing of that Application took place on July 31, 2012, at which time the former employee obtained judgment in the approximate amount of $55,000. The Company did not defend the amount of the judgment and the amount is included in accounts payable, but claims a complete set-off on the basis that the former employee retains 1,000,000 shares of common stock of the Company as security for payment of the outstanding consulting fees owed to him. On November 30, 2012, the Company commenced a separate action against the former employee seeking a return of the 1,000,000 shares of common stock and a stay of execution of the judgment. That application is pending and has not yet been heard or determined by the court. The payment of the judgment claim of approximately $55,000 is dependent upon whether the former employee will first return the 1,000,000 shares of common stock noted above. The probable outcome of the Company’s claim for the return of the shares cannot yet be determined as the Company has not received a response from the former employee in over a year. (b) On November 15, 2013, the Company entered into a second settlement agreement with the $150,000 debenture holder described in Note 10(a). Pursuant to the second amendment, on November 15, 2013, the Company agreed to make monthly payments of $10,000 on the outstanding principal and interest. Payments were made until December 2014, but have not been made after. The plaintiff was seeking relief of amounts owed along with 10% interest per annum, from the date of judgments. All amounts are recorded in these financial statements. On December 4, 2015, the holder of the convertible debenture entered into an agreement to sell and assign the remaining outstanding principal to a third party. The Company approved and is bound by the assignment and sale agreement. (c) On September 3, 2015, a former prospective employee of the Company delivered a Notice of Claim seeking judgment against the Company for approximately $11,400. During the year ended May 31, 2017 the prospective employee received a judgement which is recorded in these financial statements. (d) On March 14, 2016, the Company entered into a consulting agreement. Pursuant to the agreement, the Company will pay the consultant $10,000 per month ($20,000 paid) and issue 550,000 shares per month for a period of three months. At November 30, 2017, the Company had not issued the shares to the consultant due to non-performance. (e) On September 10, 2016, the Company entered into a debt settlement agreement to settle $7,500 of amounts owed for services in exchange for 2,000,000 common shares. The Company has not yet issued the shares. The Company will record the debt settlement upon the issuance of shares. (f) On August 22, 2016, the Company entered into a consulting agreement for the provision of consulting services until November 22, 2016. Pursuant to the agreement the Company will pay the consultant $5,000 per month and issue 2,000,000 shares of common stock to the consultant. On December 7, 2016, the Company entered into a settlement agreement. Pursuant to the agreement, the Company agreed to issue the consultant 1,000,000 common shares in exchange for fully releasing and discharging the Company of any and all further obligations. (g) The Company leases certain of its properties under leases that expire on various dates through 2019. Some of these agreements include escalation clauses and provide for renewal options ranging from one to five years. (h) Rent expense incurred under the Company’s operating leases amounted to $149,174 during the six months ended November 30, 2017. (i) The future minimum obligation during each year through 2019 under the leases with non-cancelable terms in excess of one year is as follows: Future Minimum Lease Years Ending May 31, Payments 2018 $ 58,855 2019 29,841 2020 6,854 Total $ 95,550

Segment Disclosures

Segment Disclosures	6 Months Ended
	Nov. 30, 2017
Segment Disclosures [Abstract]
Segment Disclosures	14. Segment Disclosures During the six months ended November 30, 2016, the Company operated in one operating segment in one geographical area. During the six months ended November 30, 2017, the Company had two operating segments including: ● AW Solutions which is in the business of the provision of professional, multi-service line, telecommunications infrastructure and outsource services to the wireless and wireline industry and, ● Mantra Energy Alternatives (MEA) which consists of the rest of the Company’s operations. Factors used to identify the Company’s reportable segments include the organizational structure of the Company and the financial information available for evaluation by the chief operating decision-maker in making decisions about how to allocate resources and assess performance. The Company’s operating segments have been broken out based on similar economic and other qualitative criteria. The Company operates the MEA reporting segment in one geographical area, Canada and the AW Solutions operating segment in two geographical areas, the United States and Puerto Rico. Financial statement information by operating segment for six months ended November 30, 2017 is presented below: Mantra Ventures AW Solutions Total Net Sales – 5,122,854 5,122,854 Operating (loss) income (876,659 ) (166,807 ) (1,043,466 ) Interest expense 182,283 2,808 185,091 Depreciation and amortization - 133,800 133,800 Total Assets as of November 30, 2017 5,733 4,908,099 4,903,832 Geographic information for the six months ended and as of November 30, 2017 is presented below: Revenues Long-Lived Puerto Rico 984,561 7,627 United States 4,138,293 2,947,392 Consolidated Total 5,122,854 2,955,019

Net Income (Loss) Per Share

Net Income (Loss) Per Share	6 Months Ended
	Nov. 30, 2017
Net Income (Loss) Per Share [Abstract]
Net Income (Loss) Per Share	15. Net Income (Loss) Per Share Three Months Three Months Six Months Six Months Ended Ended Ended Ended November 30, November 30, November 30, November 30, 2017 2016 2017 2016 $ $ $ $ Numerator: Net income 1,687,801 (1,852,786 ) 963,584 (2,010,657 ) Convertible note interest 48,934 - 97,867 - Adjusted diluted net income 1,736,735 (1,852,786 ) 1,061,451 (2,010,657 ) Denominator: Weighted average shares outstanding used in computing net income per share: Basic 274,998,800 99,869,076 274,998,800 97,483,513 Effect of dilutive stock options and convertible notes payable 850,061,840 – 850,349,865 – Effect of preferred shares 104,244,788 – 104,244,788 – Diluted 1,229,305,428 99,869,076 1,229,593,453 97,483,513 Net income per share applicable to common stockholders: Basic 0.01 (0.02 ) 0.00 (0.02 ) Diluted 0.00 (0.02 ) 0.00 (0.02 )

Subsequent Events

Subsequent Events	6 Months Ended
	Nov. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events (a) On December 15, 2017, the Company issued 11,800,000 shares of common stock upon the conversion of $33,000 of principal and interest of $2,640 pursuant to a convertible promissory note due April 27, 2018. (b) On December 28, 2017, the Company’s Board of Directors approved an issuance of 136,148,490 shares of common stock to employees, directors or consultants for compensation and services rendered. Issuances approved thereunder had the following conditions: 1) Issue’s have to be employed or associated with the company for a minimum of 12 continuous months; 2) issuances will vest after 12 months; and 3) at the Company’s option, issuances may be converted to preferred shares; 4) voting rights shall not be affected by vesting and voting will be on an issued basis; and 5) if within 12 month period Issue’s leave or are no longer associated with the Company, issuances shall be returned to the Company. (c) On January 3, 2018, the Company issued 20,516,000 shares of common stock upon the conversion of $67,702.80 of principal pursuant to a convertible promissory note due April 25, 2018.

Significant Accounting Polici22

Significant Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2017
Significant Accounting Policies [Abstract]
Basis of Presentation/Principles of Consolidation	a. Basis of Presentation/Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States. These consolidated financial statements include the accounts of the Company and its subsidiaries, Carbon Commodity Corporation, Climate ESCO Ltd., Mantra Energy Alternatives Ltd., Mantra China Inc., Mantra China Limited, Mantra Media Corp., Mantra NextGen Power Inc., Mantra Wind Inc., AW Solutions, Inc.(from the date of acquisition, April 25, 2017), Tropical Communications, Inc. (from the date of acquisition, April 25, 2017) and AW Solutions Puerto Rico, LLC.(from the date of acquisition, April 25, 2017). All the subsidiaries are wholly-owned with the exception of Climate ESCO Ltd., which is 64.55% owned, Mantra Energy Alternatives Ltd., which is 88.21% owned and AW Solutions, Inc., Tropical Communications, Inc., and AW Solutions Puerto Rico, LLC which are all 80.1% owned. All inter-company balances and transactions have been eliminated.
Use of Estimates	b. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the estimated useful lives and recoverability of long-lived assets, equity component of convertible debt, stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	c. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Accounts Receivable	d. Accounts Receivable Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company records unbilled receivables for services performed but not billed. At November 30, 2017, unbilled receivables totaled $44,054, and are included in accounts receivable. Management reviews a customer’s credit history before extending credit. The Company maintains an allowance for doubtful accounts for estimated losses. Estimates of uncollectible amounts are reviewed each period, and changes are recorded in the period in which they become known. Management analyzes the collectability of accounts receivable each period. This review considers the aging of account balances, historical bad debt experience, changes in customer creditworthiness, current economic trends, customer payment activity and other relevant factors. Should any of these factors change, the estimate made by management may also change. The allowance for doubtful accounts was $54,482 at November 30, 2017.
Property and Equipment	e. Property and Equipment Property and equipment are stated at cost. The Company depreciates the cost of property and equipment over their estimated useful lives at the following annual rates: Automotive 3-5 years straight-line basis Computer equipment and software 3-7 years straight-line basis Leasehold improvements 5 years straight-line basis Office equipment and furniture 5 years straight-line basis Research equipment 5 years straight-line basis
Goodwill	f. Goodwill Goodwill was generated through the acquisition of AW Solutions in fiscal 2017 as the total consideration paid exceeded the fair value of the net assets acquired. The Company tests its goodwill for impairment at least annually and whenever events or circumstances change that indicate impairment may have occurred. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in the Company’s expected future cash flows; a significant adverse change in legal factors or in the business climate; unanticipated competition; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of goodwill and the Company’s consolidated financial results. The Company tests goodwill by estimating fair value using a Discounted Cash Flow (“DCF”) model. The key assumptions used in the DCF model to determine the highest and best use of estimated future cash flows include revenue growth rates and profit margins based on internal forecasts, terminal value and an estimate of a market participant’s weighted-average cost of capital used to discount future cash flows to their present value. There were no impairment charges during the six months ended November 30, 2017.
Intangible Assets	g. Intangible Assets At November 30, 2017 and May 31, 2017, definite-lived intangible assets primarily consist of non-compete agreements, tradenames and customer relationships which are being amortized over their estimated useful lives ranging from 1-10 years. The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives. For long-lived assets, impairment losses are only recorded if the asset’s carrying amount is not recoverable through its undiscounted, probability-weighted future cash flows. The Company measures the impairment loss based on the difference between the carrying amount and the estimated fair value. When an impairment exists, the related assets are written down to fair value.
Long-lived Assets	h. Long-lived Assets In accordance with ASC 360, “ Property, Plant and Equipment
Foreign Currency Translation	i. Foreign Currency Translation Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into U.S. dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in income. The Company’s integrated foreign subsidiaries are financially or operationally dependent on the Company. The Company uses the temporal method to translate the accounts of its integrated operations into U.S. dollars. Monetary assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period, except for amortization, which is translated on the same basis as the related asset. The resulting exchange gains or losses are recognized in income.
Income Taxes	j. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Accounting for Income Taxes The Company conducts business, and files federal and state income, franchise or net worth, tax returns in Canada, the United States, in various states within the United States and the Commonwealth of Puerto Rico. The Company determines its filing obligations in a jurisdiction in accordance with existing statutory and case law. The Company may be subject to a reassessment of federal and provincial income taxes by Canadian tax authorities for a period of three years from the date of the original notice of assessment in respect of any particular taxation year. For Canadian and U.S. income tax returns, the open taxation years range from 2010 to 2017. In certain circumstances, the U.S. federal statute of limitations can reach beyond the standard three year period. U.S. state statutes of limitations for income tax assessment vary from state to state. Tax authorities of Canada and U.S. have not audited any of the Company’s, or its subsidiaries’, income tax returns for the open taxation years noted above. Significant management judgment is required in determining the provision for income taxes, and in particular, any valuation allowance recorded against the Company’s deferred tax assets. Deferred tax assets are regularly reviewed for recoverability. The Company currently has significant deferred tax assets resulting from net operating loss carryforwards and deductible temporary differences, which should reduce taxable income in future periods. The realization of these assets is dependent on generating future taxable income. The Company follows the guidance set forth within ASC Topic 740, “ Income Taxes” The Company received a tax notice from the Puerto Rican government requesting payment of taxes related to 2014 in the amount of $166,084 plus penalties and interest of $87,027 for a total obligation due of $253,111. This tax assessment is included in accrued expenses at November 30, 2017.
Revenue Recognition	k. Revenue Recognition The Company’s revenues are generated from infrastructure and professional services. The Company recognizes revenue on arrangements in accordance with ASC Topic 605-10, “ Revenue Recognition The infrastructure and professional services revenues are derived from contracts to provide technical engineering services along with contracting services to commercial and governmental customers. The Company’s service contracts generally require specific tasks or services that the Company must perform under the contract. The Company recognizes revenues associated with these services upon the completion of the related task or service which is at the time the four revenue recognition criteria have been met. Direct costs incurred related to performance of the task or service are deferred and recorded as prepaid expense and are expensed when the related revenue is recognized. The Company also generates revenue from service contracts with certain customers. These contracts are accounted for under the proportional performance method. Under this method, revenue is recognized in proportion to the value provided to the customer for each project as of each reporting date. The Company records unbilled receivables for revenues earned, but not yet billed.
Cost of Revenues	l. Cost of Revenues Cost of revenues includes all direct costs of providing services under our contracts, including costs for direct labor provided by employees, services by independent subcontractors, operation of capital equipment (excluding depreciation and amortization), direct materials, insurance claims and other direct costs.
Research and Development Costs	m. Research and Development Costs Research and development costs are expensed as incurred.
Stock-based Compensation	n. Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.
Loss Per Share	o. Loss Per Share The Company computes loss per share in accordance with ASC 260, “ Earnings per Share
Comprehensive Loss	p. Comprehensive Loss ASC 220, “ Comprehensive Income
Recent Accounting Pronouncements	q. Recent Accounting Pronouncements On May 28, 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09, “ Revenue from Contracts with Customers In November 2015, the FASB issued ASU No. 2015-17, “ Income Taxes (Topic 740) – Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, “ Leases In March 2016, the FASB issued ASU 2016-08, “ Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations In April 2016, the FASB issued ASU 2016-10, “ Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing In May 2016, the FASB issued ASU 2016-12, “ Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805) Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-04, “ Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or result of operations.
Concentrations of Risk	r. Concentrations of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and accounts receivables. The Company maintains its cash balances with high-credit-quality financial institutions. Deposits held with banks may exceed the amount of insurance provided on such deposits. These deposits may be withdrawn upon demand and therefore bear minimal risk. The Company provides credit to customers on an uncollateralized basis after evaluating client creditworthiness. For the six months ended November 30, 2017, two customers accounted for 42% and 13%, respectively, of consolidated revenues for the period. In addition, amounts due from these customers represented 28% and 18%, respectively, of trade accounts receivable as of November 30, 2017. The Company’s customers are primarily located within the domestic United States of America and Puerto Rico. Revenues generated within the domestic United States of America accounted for approximately 81% of consolidated revenues for the six month period ended November 30, 2017. Revenues generated from customers in Puerto Rico accounted for approximately 19% of consolidated revenues for the six month period ended November 30, 2017.
Fair Value Measurements	s. Fair Value Measurements The Company measures and discloses the estimated fair value of financial assets and liabilities using the fair value hierarchy prescribed by US generally accepted accounting principles. The fair value hierarchy has three levels, which are based on reliable available inputs of observable data. The hierarchy requires the use of observable market data when available. The three-level hierarchy is defined as follows: Level 1 – quoted prices for identical instruments in active markets. Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model derived valuations in which significant inputs and significant value drivers are observable in active markets; and. Level 3 – fair value measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Financial instruments consist principally of cash and cash equivalents, accounts receivable, restricted cash, accounts payable, loans payable and convertible debentures. Derivative liabilities are determined based on “Level 3” inputs, which are significant and unobservable and have the lowest priority. There were no transfers into or out of “Level 3” during the six months ended November 30, 2017 and 2016. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Our financial assets and liabilities carried at fair value measured on a recurring basis as of November 30, 2017 and May 31, 2017, consisted of the following: Total fair value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description: Derivative liability (1) 1,866,786 – – 1,866,786 Total fair value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description: Derivative liability (1) 3,760,067 – – 3,760,067 (1) The Company has estimated the fair value of these derivatives using the Monte-Carlo model and/or a Binomial Model based on various assumptions. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial statement. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. See Note 8 for additional information.
Derivative Liabilities	t. Derivative Liabilities The Company accounts for derivative instruments in accordance with ASC Topic 815, “ Derivatives and Hedging
Reclassifications	u. Reclassifications Certain prior period amounts have been reclassified to conform to current presentation.

Significant Accounting Polici23

Significant Accounting Policies (Tables)	6 Months Ended
	Nov. 30, 2017
Significant Accounting Policies [Abstract]
Schedule of property and equipment estimated useful lives	Automotive 3-5 years straight-line basis Computer equipment and software 3-7 years straight-line basis Leasehold improvements 5 years straight-line basis Office equipment and furniture 5 years straight-line basis Research equipment 5 years straight-line basis
Schedule of financial assets and liabilities fair value measured on a recurring basis	Total fair value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description: Derivative liability (1) 1,866,786 – – 1,866,786 Total fair value at Quoted prices in active markets Significant other observable inputs Significant unobservable inputs Description: Derivative liability (1) 3,760,067 – – 3,760,067 (1) The Company has estimated the fair value of these derivatives using the Monte-Carlo model and/or a Binomial Model based on various assumptions.

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Nov. 30, 2017
Property and Equipment [Abstract]
Summary of property and equipment	November 30, May 31, 2017 Computers and office equipment 308,649 308,649 Equipment 378,505 378,505 Research equipment 143,129 143,129 Software 177,073 177,073 Vehicles 94,356 94,356 Vehicles under capital lease – – Total 1,101,712 1,101,712 Less: impairment (44,419 ) (44,419 Less: accumulated depreciation (1,016,684 ) (961,263 ) Equipment, Net 40,609 96,030

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Nov. 30, 2017
Intangible Assets [Abstract]
Schedule of intangible assets	Cost Accumulated amortization Impairment November 30, May 31, 2017 Customer relationship and lists 901,548 57,291 – 844,257 892,127 Trade names 574,605 36,515 – 538,090 568,600 1,476,153 93,806 – 1,382,347 1,460,727
Schedule of estimated future amortization expense	$ For year ending May 31, 2018 78,203 For year ending May 31, 2019 156,405 For year ending May 31, 2020 156,405 For year ending May 31, 2021 156,405 For year ending May 31, 2022 156,405 For year ending May 31, 2023 156,405 For year ending May 31, 2024 156,405 For year ending May 31, 2025 156,405 For year ending May 31, 2026 155,487

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	6 Months Ended
	Nov. 30, 2017
Derivative Liabilities [Abstract]
Summary of changes in the fair value of the Company's Level 3 financial liabilities	November 30, May 31, Balance at the beginning of year $ 3,760,067 $ 978,245 Original discount limited to proceeds of notes 250,200 1,746,783 Fair value of derivative liabilities in excess of notes proceeds received 82,766 1,965,269 Reclassification of instruments previously classified as equity - 32,934 Derivative liability settled through the issuance of preferred stock (2,453,667 ) - Conversion of derivative liability - (195,595 ) Change in fair value of embedded conversion option 227,421 (767,569 ) Balance at the end of the year $ 1,866,786 $ 3,760,067
Schedule of assumptions used in the calculations	Expected Risk-free Expected Expected Life At issuance 134-213% 0.07-0.74% 0 % 0.50-2.00 At May 31, 2017 215-346% 0.84-1.44% 0 % 0.96-2.91 At November 30, 2017 106-277% 1.44-1.78% 0 % 0.40-2.41

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	6 Months Ended
	Nov. 30, 2017
Share Purchase Warrants [Abstract]
Summary of share purchase warrants	Number of Weighted average exercise price Balance, May 31, 2016 7,025,000 0.34 Issued 27,833,333 0.03 Expired (650,000 ) 0.04 Balance, May 31, 2017 34,208,333 0.08 Issued 50,000,000 0.005 Expired (633,333 ) 0.70 Balance, November 30, 2017 83,575,000 0.03
Summary of share purchase warrants outstanding	Number of warrants Exercise Expiry date 1,000,000 0.03 April 15, 2018 666,667 0.03 May 4, 2018 4,075,000 0.37 April 10, 2019 333,334 0.03 August 29, 2018 27,500,000 0.03 April 28, 2020 50,000,000 0.005 June 27, 2020 83,575,000

Stock Options (Tables)

Stock Options (Tables)	6 Months Ended
	Nov. 30, 2017
Stock Options [Abstract]
Schedule of stock options	Number Weighted Weighted average remaining contractual life (years) Aggregate Outstanding, May 31, 2016 1,500,000 0.16 Expired (1,150,000 ) 0.20 Outstanding, May 31, 2017 and November 30, 2017 350,000 0.03 0.46 – Exercisable, May 31, 2017 and November 30, 2017 350,000 0.03 0.46 –
Schedule of additional information regarding stock options	Number of Exercise Expiry date 350,000 0.03 May 17, 2018 350,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Nov. 30, 2017
Commitments and Contingencies [Abstract]
Schedule of future minimum obligation leases with non-cancelable terms	Future Minimum Lease Years Ending May 31, Payments 2018 $ 58,855 2019 29,841 2020 6,854 Total $ 95,550

Segment Disclosures (Tables)

Segment Disclosures (Tables)	6 Months Ended
	Nov. 30, 2017
Segment Disclosures [Abstract]
Schedule of information by operating segment	Mantra Ventures AW Solutions Total Net Sales – 5,122,854 5,122,854 Operating (loss) income (876,659 ) (166,807 ) (1,043,466 ) Interest expense 182,283 2,808 185,091 Depreciation and amortization - 133,800 133,800 Total Assets as of November 30, 2017 5,733 4,908,099 4,903,832
Schedule of geographic information	Revenues Long-Lived Puerto Rico 984,561 7,627 United States 4,138,293 2,947,392 Consolidated Total 5,122,854 2,955,019

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Nov. 30, 2017
Net Income (Loss) Per Share [Abstract]
Schedule of net income (loss) per share	Three Months Three Months Six Months Six Months Ended Ended Ended Ended November 30, November 30, November 30, November 30, 2017 2016 2017 2016 $ $ $ $ Numerator: Net income 1,687,801 (1,852,786 ) 963,584 (2,010,657 ) Convertible note interest 48,934 - 97,867 - Adjusted diluted net income 1,736,735 (1,852,786 ) 1,061,451 (2,010,657 ) Denominator: Weighted average shares outstanding used in computing net income per share: Basic 274,998,800 99,869,076 274,998,800 97,483,513 Effect of dilutive stock options and convertible notes payable 850,061,840 – 850,349,865 – Effect of preferred shares 104,244,788 – 104,244,788 – Diluted 1,229,305,428 99,869,076 1,229,593,453 97,483,513 Net income per share applicable to common stockholders: Basic 0.01 (0.02 ) 0.00 (0.02 ) Diluted 0.00 (0.02 ) 0.00 (0.02 )

Organization and Going Concern

Organization and Going Concern (Details) - USD ($)	Nov. 30, 2017	May 31, 2017	Apr. 25, 2017
Organization and Going Concern (Textual)
Accumulated loss	$ (19,555,383)	$ (20,518,967)
Working capital deficit	$ 6,804,183
Asset Purchase Agreement [Member] | InterCloud [Member]
Organization and Going Concern (Textual)
Business acquisition, percentage			80.10%

Significant Accounting Polici33

Significant Accounting Policies (Details)	6 Months Ended
	Nov. 30, 2017
Automotive [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Automotive [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Computer equipment and software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer equipment and software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Office equipment and furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Research equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

Significant Accounting Polici34

Significant Accounting Policies (Details 1) - USD ($)		Nov. 30, 2017		May 31, 2017	May 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability		$ 1,866,786	[1]	$ 3,760,067	$ 978,245
Quoted prices in active markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	[1]
Significant other observable inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	[1]
Significant unobservable inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability		$ 1,866,786		$ 3,760,067	$ 978,245
[1]	The Company has estimated the fair value of these derivatives using the Monte-Carlo model and/or a Binomial Model based on various assumptions.

Significant Accounting Polici35

Significant Accounting Policies (Details Textual)	6 Months Ended			12 Months Ended
	Nov. 30, 2017USD ($)Segmentsshares		Nov. 30, 2016shares	May 31, 2017USD ($)	Apr. 25, 2017	May 31, 2016USD ($)
Significant Accounting Policies (Textual)
Unbilled receivables	$ 44,054
Allowance for doubtful accounts	54,482
Impairment loss related on patents
Total tax obligation due	253,111
Penalties on tax payable to Puerto Rican government	166,084
Interest on taxes payable to Puerto Rican government	$ 87,027
Dilutive potential shares outstanding | shares	954,594,653		352,678,654
Number of customer | Segments	2
Derivative liability	$ 1,866,786	[1]		$ 3,760,067		$ 978,245
Minimum [Member]
Significant Accounting Policies (Textual)
Definite-lived intangible assets useful lives	1 year			1 year
Maximum [Member]
Significant Accounting Policies (Textual)
Definite-lived intangible assets useful lives	10 years			10 years
Revenue [Member] | Puerto Rico [Member]
Significant Accounting Policies (Textual)
Customers risk, percentage	19.00%
Revenue [Member] | United States [Member]
Significant Accounting Policies (Textual)
Customers risk, percentage	81.00%
Revenue [Member] | Customer one [Member]
Significant Accounting Policies (Textual)
Customers risk, percentage	42.00%
Revenue [Member] | Customer two [Member]
Significant Accounting Policies (Textual)
Customers risk, percentage	13.00%
Trade accounts receivable [Member] | Customer one [Member]
Significant Accounting Policies (Textual)
Customers risk, percentage	28.00%
Trade accounts receivable [Member] | Customer two [Member]
Significant Accounting Policies (Textual)
Customers risk, percentage	18.00%
Climate ESCO Ltd, [Member]
Significant Accounting Policies (Textual)
Ownership percentage					64.55%
Mantra Energy Alternatives Ltd. [Member]
Significant Accounting Policies (Textual)
Ownership percentage					88.21%
Tropical Communications, Inc [Member]
Significant Accounting Policies (Textual)
Ownership percentage					80.10%
AW Solutions, Puerto Rico, LLC [Member]
Significant Accounting Policies (Textual)
Ownership percentage					80.10%
Aw Solutions Inc [Member]
Significant Accounting Policies (Textual)
Ownership percentage					88.21%
[1]	The Company has estimated the fair value of these derivatives using the Monte-Carlo model and/or a Binomial Model based on various assumptions.

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Nov. 30, 2017	May 31, 2017
Property, Plant and Equipment [Line Items]
Total	$ 1,101,712	$ 1,101,712
Less: impairment	(44,419)	(44,419)
Less: accumulated depreciation	(1,016,684)	(961,263)
Equipment, Net	40,609	96,030
Computers and office equipment [Member]
Property, Plant and Equipment [Line Items]
Total	308,649	308,649
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	378,505	378,505
Research equipment [Member]
Property, Plant and Equipment [Line Items]
Total	143,129	143,129
Software [Member]
Property, Plant and Equipment [Line Items]
Total	177,073	177,073
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total	94,356	94,356
Vehicles under capital lease [Member]
Property, Plant and Equipment [Line Items]
Total

Property and Equipment (Detai37

Property and Equipment (Details Textual) - USD ($)	6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Property and Equipment (Textual)
Amortization expense	$ 55,421	$ 13,556

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	6 Months Ended
	Nov. 30, 2017	May 31, 2017
Finite-Lived Intangible Assets [Line Items]
Cost	$ 1,476,153
Accumulated amortization	93,806
Impairment
Net carrying value	1,382,347	$ 1,460,727
Customer relationship and lists [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	901,548
Accumulated amortization	57,291
Impairment
Net carrying value	844,257	892,127
Trade names [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	574,605
Accumulated amortization	36,515
Impairment
Net carrying value	$ 538,090	$ 568,600

Intangible Assets (Details 1)

Intangible Assets (Details 1)	Nov. 30, 2017USD ($)
Intangible Assets [Abstract]
For year ending May 31, 2018	$ 78,203
For year ending May 31, 2019	156,405
For year ending May 31, 2020	156,405
For year ending May 31, 2021	156,405
For year ending May 31, 2022	156,405
For year ending May 31, 2023	156,405
For year ending May 31, 2024	156,405
For year ending May 31, 2025	156,405
For year ending May 31, 2026	$ 155,487

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Intangible Assets (Textual)
Amortization expense	$ 78,379	$ 2,369

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Nov. 16, 2017	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016	May 31, 2017	Apr. 28, 2017
Related Party Transactions (Textual)
Due to related parties		$ 177,529		$ 177,529		$ 308,008
Contingent liability		1,409,411		1,409,411		1,409,411
Promissory note issued						2,000,000	$ 440,000
Gain on settlement of debt		3,368,128	$ (19,418)	3,368,128	$ (19,418)
Series A Preferred Stock [Member]
Related Party Transactions (Textual)
Due to related parties	$ 975,337
Series A Preferred Stock, shares	1,011,060
Series A Preferred Stock, value	$ 348,354
Gain on settlement of debt	3,259,709
Former President [Member]
Related Party Transactions (Textual)
Management fees				12,011	68,616
Promissory note issued		130,000		$ 130,000
Due date				Nov. 30, 2018
Interest rate				8.00%
Former President [Member] | Series A Preferred Stock [Member]
Related Party Transactions (Textual)
Due to related parties	$ 195,204
Series A Preferred Stock, shares	251,885
Series A Preferred Stock, value	$ 86,785
Gain on settlement of debt	$ 108,419
Former President Spouse [Member]
Related Party Transactions (Textual)
Management fees				$ 0	$ 22,872
Former President and President Spouse [Member]
Related Party Transactions (Textual)
Due to related parties		195,204		195,204		241,327
Former Officer and Director [Member]
Related Party Transactions (Textual)
Due to related parties		18,141		18,141		17,305
Intercloud [Member]
Related Party Transactions (Textual)
Due to related parties		51,849		51,849		$ 49,376
Contingent liability		1,409,411		1,409,411
Chief Executive Officer [Member]
Related Party Transactions (Textual)
Promissory note issued		$ 18,858		$ 18,858
Due date				Nov. 30, 2018
Interest rate				8.00%

Loans Payable (Details)

Loans Payable (Details)	Aug. 04, 2017$ / sharesshares	Apr. 12, 2017USD ($)	Aug. 04, 2015USD ($)	Jun. 27, 2017USD ($)$ / sharesshares	Nov. 30, 2017USD ($)	Nov. 30, 2016USD ($)	Nov. 30, 2017USD ($)	Nov. 30, 2016USD ($)	May 31, 2016USD ($)	Nov. 30, 2017CAD	May 31, 2017USD ($)	May 31, 2017CAD	Sep. 04, 2015	Mar. 31, 2012USD ($)shares
Loans Payable (Textual)
Common stock subscribed					$ 74,742		$ 74,742				$ 74,742			$ 50,000
Common stock share subscriptions | shares														10,000,000
Notes payable							250,200	$ 20,282
Accretion expense					441,011	$ 151,557	901,254	318,740
Loss on derivatives					(440,021)	$ (1,508,271)	(310,186)	(1,379,597)
Original issue discounts							27,800	$ 24,999
Derivatives and Hedging [Member]
Loans Payable (Textual)
Initial fair value of warrants							9,755
Notes payable							9,755
Accretion expense									$ 9,755
Loans Payable [Member]
Loans Payable (Textual)
Owed to a non-related party					49,109		49,109			CAD 63,300	46,846	CAD 63,300
Loans Payable One [Member]
Loans Payable (Textual)
Owed to a non-related party					17,500		17,500				17,500
Loans Payable Two [Member]
Loans Payable (Textual)
Owed to a non-related party					7,500		7,500				7,500
Loans Payable Three [Member]
Loans Payable (Textual)
Owed to a non-related party					28,705		28,705			37,000	27,382	37,000
Loans Payable Four [Member]
Loans Payable (Textual)
Owed to a non-related party					4,490		4,490				4,490
Loans Payable Five [Member]
Loans Payable (Textual)
Owed to a non-related party					14,016		14,016			CAD 18,066	13,370	18,066
Loans Payable Six [Member]
Loans Payable (Textual)
Owed to a non-related party					15,000		15,000				$ 43,352	CAD 55,878
Promissory Note [Member]
Loans Payable (Textual)
Promissory note		$ 12,000	$ 50,000
Accrued interest									1,200
Repaid notes							160,000		$ 50,000
Common stock at a price | $ / shares	$ 0.15			$ 0.005
Due date			Sep. 4, 2015
Initial fair value of warrants				$ 332,966
Notes payable				$ 250,200
Accretion expense							278,000
Shares of Company's common stock | shares	100,000			50,000,000
Loans bears interest rate		10.00%		12.00%
Loss on derivatives				$ 82,766
Warrant term				3 years
Increasing carrying value					$ 118,000		$ 118,000
Original issue discounts				$ 278,000
Promissory Note [Member] | Maximum [Member]
Loans Payable (Textual)
Interest rate													180.00%
Promissory Note [Member] | Minimum [Member]
Loans Payable (Textual)
Interest rate													120.00%

Convertible Debentures (Details

Convertible Debentures (Details Textual) - USD ($)	Nov. 16, 2017	Jul. 18, 2012	Oct. 31, 2008	Nov. 15, 2013	Apr. 29, 2013	Jan. 19, 2012	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016	May 31, 2017	May 31, 2015	May 31, 2014	Apr. 11, 2013
Convertible Debentures (Textual)
Proceeds from issuance of convertible debentures										$ 134,500
Accretion expense							$ 441,011	$ 151,557	$ 901,254	$ 318,740
Stock options granted							350,000		350,000		350,000
Additional fee											$ 21,266
Increasing the carrying value											$ 81,119
Other remaining debenture value									$ 50,000
Convertible Debentures [Member]
Convertible Debentures (Textual)
Proceeds from issuance of convertible debentures			$ 250,000
Convertible debentures bear interest rate			10.00%
Common stock, shares converted			625,000
Common stock, conversion price			$ 0.40
Purchase of warrants			250,000
Warrant, description			Each share purchase warrant entitles the holder to purchase one additional share of the Company's common stock for a period of two years from the date of issuance at an exercise price of $0.50 per share.
Additional paid-in capital convertible debentures			$ 45,930
Accretion expense			45,930
Convertible debentures carrying value			$ 250,000	$ 150,000								$ 59,853	$ 114,661
Debenture holders to settle convertible debenture		$ 150,000				$ 50,000						$ 54,808	40,000	$ 150,000
Accounts payable and accrued interest						$ 122,535
Debt instrument, description		The Company agreed to pay $43,890 of accrued interest within five days of the agreement (paid), pay the accruing interest on a monthly basis (paid), and pay a $10,000 premium in addition to the $150,000 principal outstanding on April 11, 2013.				Pursuant to the agreement, the debt holder agreed to reduce the debt to Cdn$100,000 on the condition that the Company pays the amount of Cdn$2,500 per month for 40 months, beginning March 1, 2012 and continuing on the first day of each month thereafter.
Debt instrument, periodic payment, interest				4,438	$ 6,836
Stock options granted					100,000
Stock options exercisable					$ 0.12
Debt instrument, periodic payment				10,000
Stock options fair value				$ 12,901
Accretion of discounts on convertible debt													$ 12,901
Due date					Sep. 15, 2013
Present value of amended future cash flows, description				In addition, as the present value of the amended future cash flows had a difference of less than 10% of the cash flows of the original debt, it was determined that the original and new debt instruments are not substantially different. As a result, the modification was not treated as an extinguishment of the debt and no gain or loss was recognized because the fair value of the old debt and new debt remained the same.
Stock options period of years					2 years
Accrued interest	$ 15,423

Convertible Debentures (Detai44

Convertible Debentures (Details Textual 1) - USD ($)	Feb. 04, 2014	Dec. 27, 2013	Aug. 19, 2013	Nov. 30, 2017	Nov. 30, 2016	May 31, 2017	Apr. 28, 2017
Convertible Debentures (Textual)
Proceeds from issuance of convertible debentures					$ 134,500
Debt instrument, face amount						$ 2,000,000	$ 440,000
Convertible Debentures One [Member]
Convertible Debentures (Textual)
Proceeds from issuance of convertible debentures			$ 10,000
Debt instrument, interest rate			10.00%
Common stock, conversion price			$ 0.04
Additional paid-in capital convertible debentures			$ 10,000
Carrying value of convertible promissory note				10,000
Debt instrument, face amount			$ 10,000
Due date of issuance			2 years
Convertible Debentures Two [Member]
Convertible Debentures (Textual)
Proceeds from issuance of convertible debentures		$ 5,000
Debt instrument, interest rate		10.00%
Common stock, conversion price		$ 0.04
Additional paid-in capital convertible debentures		$ 5,000
Carrying value of convertible promissory note				5,000
Debt instrument, face amount		$ 5,000
Due date of issuance		2 years
Convertible Debentures Four [Member]
Convertible Debentures (Textual)
Proceeds from issuance of convertible debentures	$ 15,000
Debt instrument, interest rate	10.00%
Common stock, conversion price	$ 0.04
Additional paid-in capital convertible debentures	$ 15,000
Carrying value of convertible promissory note				$ 15,000
Debt instrument, face amount	$ 15,000
Due date of issuance	2 years

Convertible Debentures (Detai45

Convertible Debentures (Details Textual 2) - USD ($)	Nov. 16, 2017	Sep. 08, 2015	Jun. 01, 2015	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016	May 31, 2017	May 31, 2016	Apr. 28, 2017	Oct. 11, 2016
Convertible Debentures (Textual)
Fair value of conversion feature
Convertible debentures, net of discount				$ 714,792		$ 714,792		1,350,067			$ 24,999
Accretion expense				$ 441,011	$ 151,557	$ 901,254	$ 318,740
Debt instrument, face amount								2,000,000		$ 440,000
Convertible Debentures Six [Member]
Convertible Debentures (Textual)
Convertible note principal amount			$ 100,000					45,000
Due date			Dec. 1, 2015
Common stock, conversion price			$ 0.00001
Fair value of conversion feature								310,266
Loss on derivatives								210,266
Convertible debentures, net of discount								$ 100,000
Common stock, shares converted								18,440,200	6,303,475
Conversion of stock, amount converted								$ 90,000	$ 45,000
Accretion expense								51,820	100,000
Debt instrument, premium									26,250
Debt instrument, description			The note has a cash redemption premium of 130% of the principal amount in the first 90 days following the execution date, of 135% for days 90-120 following the execution date, and 140% after the 120th day. After 140 days cash redemption is only available upon approval by the holder.
Debt instrument, interest rate terms, description			The note bears interest at 12% per annum and is convertible into common shares of the Company at the lower of a 42% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 42% discount to the lowest trading price during the previous 20 trading days before the date the note was executed.
Convertible debentures carrying value								43,070	81,250
Accrued interest	$ 13,644
Convertible Debentures Seven [Member]
Convertible Debentures (Textual)
Convertible note principal amount		$ 326,087
Fair value of conversion feature		479,626							280,000
Loss on derivatives		204,626
Convertible debentures, net of discount		$ 280,000							26,087
Accretion expense								185,913	120,175
Debt instrument, premium									76,522
Debt instrument, interest rate terms, description		The note bears interest at 10% per annum and is convertible into common shares of the Company at a 65% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 65% discount to the lowest trading price during the previous 20 trading days before the date the note was executed.
Convertible debentures carrying value								$ 382,608	$ 190,696
Accrued interest	$ 79,881

Convertible Debentures (Detai46

Convertible Debentures (Details Textual 3) - USD ($)	Nov. 16, 2017	Apr. 28, 2017	Apr. 07, 2017	Oct. 11, 2016	Mar. 10, 2016	Dec. 04, 2015	Apr. 27, 2017	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 16, 2017	Nov. 30, 2016	May 31, 2017	May 31, 2016	Sep. 08, 2015
Convertible Debentures (Textual)
Accretion expense								$ 441,011	$ 151,557	$ 901,254		$ 318,740
Convertible debentures, net of discount				$ 24,999				$ 714,792		714,792			$ 1,350,067
Convertible Debentures Eight [Member]
Convertible Debentures (Textual)
Convertible note principal amount						$ 105,000									$ 326,087
Debt instrument, interest rate terms, description						The note bears interest at 10% per annum and is convertible into common shares of the Company at a 52% discount to the lowest trading price during the previous 30 trading days to the date of conversion; or a 52% discount to the lowest trading price during the previous 30 trading days before the date the note was executed.
Accretion expense													82,560	$ 82,560
Loss on derivatives						$ 111,108
Convertible debentures carrying value						216,108
Convertible debentures, net of discount						10,000								26,087
Notes payable						$ 95,000
Notes of carrying value													131,250	48,690
Debt instrument, fee amount														26,250
Accrued interest	$ 24,464
Convertible Debentures Nine [Member]
Convertible Debentures (Textual)
Convertible note principal amount					$ 166,666
Debt instrument, interest rate terms, description					The note bears interest at 10% per annum and is convertible into common shares of the Company at a 65% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 65% discount to the lowest trading price during the previous 20 trading days before the date the note was executed.
Accretion expense														20,015
Loss on derivatives					$ 158,785
Convertible debentures carrying value					218,785
Convertible debentures, net of discount														16,666
Notes payable					$ 81,666
Notes of carrying value														40,432
Debt instrument, fee amount														20,417
Convertible Debentures Nine [Member] | Additional Tranches [Member]
Convertible Debentures (Textual)
Accretion expense	43,692												133,721
Loss on derivatives													117,788
Convertible debentures carrying value													245,571
Additional paid-in capital convertible debentures			$ 40,000
Convertible debentures, net of discount			$ 4,444
Notes payable													127,783
Received additional tranches													123,339
Notes of carrying value													206,098
Debt instrument, fee amount													31,946
Accrued interest	33,359
Convertible Debentures Ten [Member]
Convertible Debentures (Textual)
Convertible note principal amount				$ 249,999
Debt instrument, interest rate terms, description				The note bears interest at 10% per annum and is convertible into common shares of the Company at a 65% discount to the lowest trading price during the previous 20 trading days to the date of conversion; or a 65% discount to the lowest trading price during the previous 20 trading days before the date the note was executed.
Accretion expense											$ 43,046		26,953
Loss on derivatives				$ 76,902
Convertible debentures carrying value				121,902
Convertible debentures, net of discount				42,500
Notes payable				$ 45,000
Financing fees, description				The Company received initial tranches of $42,500 net of a $24,999 original issue discount and $2,500 of financing fees.
Notes of carrying value													26,953
Debt instrument, fee amount	17,500										$ 17,500
Accrued interest	$ 12,288
Convertible Debentures Eleven [Member]
Convertible Debentures (Textual)
Convertible note principal amount							$ 2,000,000
Debt instrument, interest rate terms, description							All principal and accrued interest under the Unsecured Note is due one year following the issue date of the Unsecured Note, and is convertible into shares of common stock at a conversion price equal to 75% of the lowest volume-weighted average price during the 15 trading days immediately preceding the date of conversion.
Accretion expense										418,071			77,465
Convertible debentures carrying value							$ 1,174,000
Convertible debentures, net of discount														$ 65,000
Notes payable							$ 943,299
Notes of carrying value										1,552,237			1,134,166
Convertible Debentures Twelve [Member]
Convertible Debentures (Textual)
Convertible note principal amount		$ 440,000
Debt instrument, interest rate terms, description		The interest on the outstanding principal due under the Secured Note accrues at a rate of 8% per annum. All principal and accrued interest under the Secured Note is due on April 27, 2018 and is convertible into shares of the Company’s Common Stock at a conversion price equal to 75% of the lowest volume-weighted average price during the 15 trading days immediately preceding the conversion, subject to adjustment upon the occurrence of certain events.
Accretion expense										118,446			54,526
Loss on derivatives		$ 1,770,579
Convertible debentures carrying value		1,744,661
Additional paid-in capital convertible debentures		$ 425,918
Notes of carrying value										$ 172,971			$ 54,526
Warrants to purchase of common stock		27,500,000
Term of warrants		3 years
Aggregate purchase price of common stock		$ 400,000
Exercise price		$ 0.0255

Derivative Liabilities (Details

Derivative Liabilities (Details) - USD ($)	6 Months Ended		12 Months Ended
	Nov. 30, 2017		May 31, 2017
Derivative [Line Items]
Balance at the beginning of year	$ 3,760,067		$ 978,245
Balance at the end of the year	1,866,786	[1]	3,760,067
Level 3 [Member]
Derivative [Line Items]
Balance at the beginning of year	3,760,067		978,245
Original discount limited to proceeds of notes	250,200		1,746,783
Fair value of derivative liabilities in excess of notes proceeds received	82,766		1,965,269
Reclassification of instruments previously classified as equity			32,934
Derivative liability settled through the issuance of preferred stock	(2,453,667)
Conversion of derivative liability			(195,595)
Change in fair value of embedded conversion option	227,421		(767,569)
Balance at the end of the year	$ 1,866,786		$ 3,760,067
[1]	The Company has estimated the fair value of these derivatives using the Monte-Carlo model and/or a Binomial Model based on various assumptions.

Derivative Liabilities (Detai48

Derivative Liabilities (Details 1)	6 Months Ended	12 Months Ended
	Nov. 30, 2017	May 31, 2017
Derivative [Line Items]
Expected Dividend Yield	0.00%	0.00%
Maximum [Member]
Derivative [Line Items]
Expected Volatility	277.00%	346.00%
Risk-free Interest Rate	1.78%	1.44%
Expected Life (in years)	2 years 4 months 28 days	2 years 10 months 28 days
Minimum [Member]
Derivative [Line Items]
Expected Volatility	106.00%	215.00%
Risk-free Interest Rate	1.44%	0.84%
Expected Life (in years)	4 months 24 days	11 months 15 days
At issuance [Member]
Derivative [Line Items]
Expected Dividend Yield	0.00%
At issuance [Member] | Maximum [Member]
Derivative [Line Items]
Expected Volatility	213.00%
Risk-free Interest Rate	0.74%
Expected Life (in years)	2 years
At issuance [Member] | Minimum [Member]
Derivative [Line Items]
Expected Volatility	134.00%
Risk-free Interest Rate	0.07%
Expected Life (in years)	6 months

Derivative Liabilities (Detai49

Derivative Liabilities (Details Textual)	12 Months Ended
	May 31, 2017USD ($)$ / sharesshares
Convertible Notes [Member]
Derivative Liabilities (Textual)
Convertible notes amount	$ 59,853
Common stock, conversion price | $ / shares	$ 0.40
Fair value of convertible notes	$ 41
Warrants [Member]
Derivative Liabilities (Textual)
Warrants exercisable | shares	2,000,000
Warrants exercise price | $ / shares	$ 0.03
Fair value of warrant	$ 13,745
Warrants exercisable date	Aug. 29, 2018
Options [Member]
Derivative Liabilities (Textual)
Options exercisable | shares	350,000
Fair value of options	$ 2,350
Options exercise price | $ / shares	$ 0.03
Options exercisable date	Mar. 16, 2017
Warrants One [Member]
Derivative Liabilities (Textual)
Warrants exercisable | shares	533,333
Warrants exercise price | $ / shares	$ 0.80
Fair value of warrant
Warrants Two [Member]
Derivative Liabilities (Textual)
Warrants exercisable | shares	4,075,000
Warrants exercise price | $ / shares	$ 0.37
Fair value of warrant	$ 16,978

Common Stock (Details)

Common Stock (Details)	6 Months Ended	12 Months Ended
	Nov. 30, 2017USD ($)$ / sharesshares	May 31, 2016USD ($)$ / sharesshares	Nov. 30, 2017CADCAD / sharesshares	Nov. 15, 2017$ / sharesshares	May 31, 2017$ / sharesshares	May 31, 2016CADCAD / sharesshares
Common Stock (Textual)
Common stock price | $ / shares	$ 0.00001				$ 0.00001
Common stock, shares authorized	750,000,000		750,000,000		750,000,000
Common Stock [Member] | Maximum [Member]
Common Stock (Textual)
Common stock price | $ / shares				$ 0.00001
Common stock, shares authorized				750,000,000
Common Stock [Member] | Minimum [Member]
Common Stock (Textual)
Common stock price | $ / shares				$ 0.00001
Common stock, shares authorized				275,000,000
Common Stock [Member] | Mantra Energy Alternatives Ltd. [Member]
Common Stock (Textual)
Proceeds from common stock subscriptions	$ 66,277	$ 66,277	CAD 67,000			CAD 67,000
Common stock, shares subscribed	67,000	67,000	67,000			67,000
Common stock price | CAD / shares			CAD 1			CAD 1
Net of non-controlling interest | $	$ 7,231	$ 7,231
Common Stock [Member] | Climate ESCO Ltd. [Member]
Common Stock (Textual)
Proceeds from common stock subscriptions | $	$ 21,000	$ 21,000
Common stock, shares subscribed	210,000	210,000	210,000			210,000
Common stock price | $ / shares	$ 0.10	$ 0.10
Net of non-controlling interest | $	$ 7,384	$ 7,384

Preferred Stock (Details)

Preferred Stock (Details) - USD ($)	Nov. 16, 2017	Nov. 15, 2017	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016	May 31, 2017
Preferred Stock (Textual)
Series A Preferred stock, shares authorized			8,000,000		8,000,000		8,000,000
Series A Preferred stock, shares issued			1,262,945		1,262,945
Due to related parties			$ 177,529		$ 177,529		$ 308,008
Gain on settlement of debt			$ 3,368,128	$ (19,418)	3,368,128	$ (19,418)
Associated derivative liabilities					$ 2,453,667
Series A Preferred Stock [Member]
Preferred Stock (Textual)
Series A Preferred stock, shares authorized		20,000,000
Series A Preferred stock, shares issued		8,000,000
Conversion rights, description		The number of shares of Common Stock into which each share of the Series A Preferred Shares may be converted shall be determined by dividing the sum of the Stated Value of the Series A Preferred Shares ($0.25 per share) being converted and any accrued and unpaid dividends by the Conversion Price in effect at the time of the conversion. The Series A Preferred Shares may be converted at an initial conversion price of 75% of the lowest VWAP during the ten (10) trading day period immediately preceding the date a conversion notice is delivered.
Series A Preferred Stock, shares	1,011,060
Series A Preferred Stock, value	$ 348,354
Due to related parties	975,337
Gain on settlement of debt	3,259,709
Accrued interest	179,059
Associated derivative liabilities	$ 2,453,667
Series A Preferred Stock [Member] | Former President [Member]
Preferred Stock (Textual)
Series A Preferred Stock, shares	251,885
Series A Preferred Stock, value	$ 86,785
Due to related parties	195,204
Gain on settlement of debt	$ 108,419

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - $ / shares	6 Months Ended	12 Months Ended
	Nov. 30, 2017	May 31, 2017
Share Purchase Warrants [Abstract]
Number of warrants, Beginning Balance	34,208,333	7,025,000
Number of warrants, Issued	50,000,000	27,833,333
Number of warrants, Expired	(633,333)	(650,000)
Number of warrants, Ending Balance	83,575,000	34,208,333
Weighted average exercise price, Beginning Balance	$ 0.08	$ 0.34
Weighted average exercise price, Issued	0.005	0.03
Weighted average exercise price, Expired	0.70	0.04
Weighted average exercise price, Ending Balance	$ 0.03	$ 0.08

Share Purchase Warrants (Deta53

Share Purchase Warrants (Details 1) - $ / shares	Nov. 30, 2017	May 31, 2017	May 31, 2016
Class of Warrant or Right [Line Items]
Number of warrants	83,575,000	34,208,333	7,025,000
Exercise price	$ 0.03	$ 0.08	$ 0.34
Expiry date April 15, 2018 [Member]
Class of Warrant or Right [Line Items]
Number of warrants	1,000,000
Exercise price	$ 0.03
Expiry date May 4, 2018 [Member]
Class of Warrant or Right [Line Items]
Number of warrants	666,667
Exercise price	$ 0.03
Expiry date April 10, 2019 [Member]
Class of Warrant or Right [Line Items]
Number of warrants	4,075,000
Exercise price	$ 0.37
Expiry date August 29, 2018 [Member]
Class of Warrant or Right [Line Items]
Number of warrants	333,334
Exercise price	$ 0.03
Expiry date April 28, 2020 [Member]
Class of Warrant or Right [Line Items]
Number of warrants	27,500,000
Exercise price	$ 0.03
Expiry date June 27, 2020 [Member]
Class of Warrant or Right [Line Items]
Number of warrants	50,000,000
Exercise price	$ 0.005

Stock Options (Details)

Stock Options (Details) - USD ($)	6 Months Ended	12 Months Ended
	Nov. 30, 2017	May 31, 2017
Stock Options [Abstract]
Number of options Outstanding, Beginning	350,000	1,500,000
Number of options, Expired		(1,150,000)
Number of options Outstanding, Ending	350,000	350,000
Number of options, Exercisable	350,000	350,000
Weighted average exercise price, Outstanding	$ 0.03	$ 0.16
Weighted average exercise price, Expired		0.20
Weighted average exercise price Outstanding, Ending	0.03	0.03
Weighted average exercise price, Exercisable	$ 0.03	$ 0.03
Weighted average remaining contractual life (years), Ending	5 months 16 days
Weighted average remaining contractual life (years), Exercisable	5 months 16 days
Aggregate intrinsic value Outstanding, Ending
Aggregate intrinsic value, Exercisable

Stock Options (Details 1)

Stock Options (Details 1) - $ / shares	Nov. 30, 2017	May 31, 2017	May 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Number of options	350,000	350,000	1,500,000
Exercise price	$ 0.03	$ 0.03	$ 0.16
Expiry date: May 17, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Number of options	350,000
Exercise price	$ 0.03

Commitments and Contingencies56

Commitments and Contingencies (Details)	May 31, 2017USD ($)
Commitments and Contingencies [Abstract]
2,018	$ 58,855
2,019	29,841
2,020	6,854
Total	$ 95,550

Commitments and Contingencies57

Commitments and Contingencies (Details Textual) - USD ($)

Dec. 07, 2016

Sep. 10, 2016

Aug. 22, 2016

Mar. 14, 2016

Sep. 03, 2015

May 23, 2012

Nov. 15, 2013

Nov. 30, 2012

Jul. 31, 2012

Nov. 30, 2017

May 31, 2015

May 31, 2014

Oct. 31, 2008

Commitments and Contingencies (Textual)

Lease term, description

The Company leases certain of its properties under leases that expire on various dates through 2019. Some of these agreements include escalation clauses and provide for renewal options ranging from one to five years.

Lease expense

$ 149,174

Settlement amount

$ 11,400

$ 55,000

$ 55,000

Settlement agreement terms, description

The Company commenced a separate action against the former employee seeking a return of the 1,000,000 shares of common stock and a stay of execution of the judgment. That application is pending and has not yet been heard or determined by the court. The payment of the judgment claim of approximately $55,000 is dependent upon whether the former employee will first return the 1,000,000 shares of common stock noted above. The probable outcome of the Company's claim for the return of the shares cannot yet be determined.

Employee retains, shares

1,000,000

Settlement Agreement [Member]

Commitments and Contingencies (Textual)

Settlement amount

$ 7,500

Stock issued in exchange of services, shares

2,000,000

Consulting Agreement [Member]

Commitments and Contingencies (Textual)

Consulting agreement description

Consulting agreement for the provision of consulting services until November 22, 2016.

The Company will pay the consultant $10,000 per month ($20,000 paid) and issue 550,000 shares per month for a period of three months. At November 30, 2017, the Company had not issued the shares to the consultant due to non-performance.

Consulting agreement periodic payment

$ 5,000

Stock issued in exchange of services, shares

1,000,000

2,000,000

Convertible Debentures [Member]

Commitments and Contingencies (Textual)

Settlement agreement terms, description

Payments were made until December 2014, but have not been made after. The plaintiff was seeking relief of amounts owed along with 10% interest per annum, from the date of judgments. All amounts are recorded in these financial statements.

Convertible debentures carrying value

$ 150,000

$ 59,853

$ 114,661

$ 250,000

Debt instrument, periodic payment

$ 10,000

Segment Disclosures (Details)

Segment Disclosures (Details) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016	May 31, 2017
Segment Reporting Information [Line Items]
Net Sales	$ 2,006,933		$ 5,122,854
Operating (loss) income	(764,616)	(150,538)	(1,043,466)	(239,532)
Interest expense	107,184	26,615	185,091	63,120
Depreciation and amortization	65,669	$ 8,404	133,800	$ 15,925
Total Assets as of November 30, 2017	4,913,628		4,913,628		$ 5,188,777
Mantra Ventures [Member]
Segment Reporting Information [Line Items]
Net Sales
Operating (loss) income			(876,659)
Interest expense			182,283
Depreciation and amortization
Total Assets as of November 30, 2017	5,733		5,733
AW Solutions [Member]
Segment Reporting Information [Line Items]
Net Sales			5,122,854
Operating (loss) income			(166,807)
Interest expense			2,808
Depreciation and amortization			133,800
Total Assets as of November 30, 2017	$ 4,908,099		$ 4,908,099

Segment Disclosures (Details 1)

Segment Disclosures (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016
Segment Reporting Information [Line Items]
Revenues, Consolidated Total	$ 2,006,933		$ 5,122,854
Long-Lived Assets, Consolidated Total			2,955,019
Puerto Rico [Member]
Segment Reporting Information [Line Items]
Revenues, Consolidated Total			984,561
Long-Lived Assets, Consolidated Total			7,627
United States [Member]
Segment Reporting Information [Line Items]
Revenues, Consolidated Total			4,138,293
Long-Lived Assets, Consolidated Total			$ 2,947,392

Segment Disclosures (Details Te

Segment Disclosures (Details Textual) - Segments	6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016
Segment Disclosures (Textual)
Number of operating segments	2	1

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2017	Nov. 30, 2016
Numerator:
Net income	$ 1,687,801	$ (1,852,786)	$ 963,584	$ (2,010,657)
Convertible note interest	48,934		97,867
Adjusted diluted net income	$ 1,736,735	$ (1,852,786)	$ 1,061,451	$ (2,010,657)
Weighted average shares outstanding used in computing net income per share:
Basic	274,998,800	99,869,076	274,998,800	97,483,513
Effect of dilutive stock options and convertible notes payable	850,061,840		850,349,865
Effect of preferred shares	104,244,788		104,244,788
Diluted	1,229,305,428	99,869,076	1,229,593,453	97,483,513
Net income per share applicable to common stockholders:
Basic	$ 0.01	$ (0.02)	$ 0	$ (0.02)
Diluted	$ 0	$ (0.02)	$ 0	$ (0.02)

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	Jan. 03, 2018	Dec. 28, 2017	Dec. 15, 2017
Susequent Events (Textual)
Common stock, shares converted	20,516,000		11,800,000
Convertible note principal amount	$ 67,702.80		$ 33,000
Due date	Apr. 25, 2018		Apr. 27, 2018
Interest			$ 2,640
Board of Directors Chairman [Member]
Susequent Events (Textual)
Common stock, shares converted		136,148,490
Debt Instrument, Description		1) Issue's have to be employed or associated with the company for a minimum of 12 continuous months; 2) issuances will vest after 12 months; and 3) at the Company's option, issuances may be converted to preferred shares; 4) voting rights shall not be affected by vesting and voting will be on an issued basis; and 5) if within 12 month period Issue's leave or are no longer associated with the Company, issuances shall be returned to the Company.