High Wire Networks (HWNI) 10-K/A 30 Sep 16 2016 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2016	Nov. 30, 2015
Document and Entity Information:
Entity Registrant Name	Mantra Venture Group Ltd.
Document Type	10-K
Document Period End Date	May 31, 2016
Trading Symbol	mvtg
Amendment Flag	false
Entity Central Index Key	1,413,891
Current Fiscal Year End Date	--05-31
Entity Common Stock, Shares Outstanding	88,559,024
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Public Float		$ 1

MANTRA VENTURE GROUP LTD. - Con

MANTRA VENTURE GROUP LTD. - Consolidated Balance Sheets - USD ($)		May 31, 2016	May 31, 2015
Current Assets:
Cash		$ 1,119	$ 7,446
Accounts receivable		7,358	25,527
Deferred finance costs			7,085
Prepaid expenses and deposits		4,789	126,146
Total Current Assets		13,266	166,204
Deposit		8,000	8,000
Restricted cash		14,519	20,734
Property and equipment, net		72,627	90,205
Intangible assets, net		62,615	54,577
Total Assets		171,027	339,720
Current liabilities:
Accounts payable and accrued liabilities		810,575	613,875
Due to related parties		154,560	112,193
Loans payable		199,108	190,106
Obligations under capital lease, current		8,123	17,325
Convertible debentures, net	[1]	620,231	237,333
Derivative liability		778,047	353,668
Total Current Liabilities		2,570,644	1,524,500
Obligations under capital lease		3,308
Total Liabilities		2,573,952	1,524,500
Stockholders' Deficit:
Preferred stock	[2]
Common stock	[3]	886	715
Additional paid-in capital		11,163,514	10,462,265
Common stock subscribed		99,742	74,742
Accumulated deficit		(13,430,793)	(11,529,916)
Total Stockholders' deficit		(2,256,651)	(992,194)
Non-contolling interest		(236,274)	(192,586)
Total Stockholders' equity deficit		(2,402,925)	(1,184,780)
Total liabilities and stockholders' deficit		$ 171,027	$ 339,720
[1]	net of discount of $247,563 and $189,520, respectively.
[2]	20,000,000 shares authorized, par value $0.00001 0 shares issued and outstanding.
[3]	275,000,000 shares authorized, par value $0.00001; 88,559,024 and 71,516,581 shares issued and outstanding as of May 31, 2016 and May 31, 2015

Statement of Financial Position

Statement of Financial Position - Parenthetical - $ / shares	May 31, 2016	May 31, 2015
Statement of Financial Position
Common Stock, Par Value	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	275,000,000	275,000,000
Common Stock, Shares Issued	88,559,024	71,516,581
Common Stock, Shares Outstanding	88,559,024	71,516,581
Preferred Stock, Par Value	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	0	0
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

MANTRA VENTURE GROUP LTD. - Co4

MANTRA VENTURE GROUP LTD. - Consolidated Statements of Operations - USD ($)		12 Months Ended
		May 31, 2016	May 31, 2015
Income Statement
Revenue		$ 70,298	$ 198,908
Cost of goods sold
Gross profit		70,298	198,908
Operating Expenses:
Consulting and advisory		195,456	442,408
Depreciation and amortization		27,908	40,769
Foreign exchange loss (gain)		(552)	(46,123)
General and administrative		222,554	559,606
Management fees		198,023	280,950
Professional fees		141,859	133,836
Research and development		137,615	698,567
Total operating expenses		922,863	2,110,013
Loss before other expense		(852,565)	(1,911,105)
Other income (expense)
(Loss) gain on settlement of debt		(24,000)	1,759
Accretion of discounts on convertible debentures		(439,465)	(110,842)
Loss on change in fair value of derivatives		(401,870)	(228,668)
Interest expense		(226,665)	(41,175)
Total other income expense		(1,092,000)	(378,926)
Net loss		(1,944,565)	(2,290,031)
Less: net loss attributable to the non-controlling interest		43,688	74,410
Net loss attributable	[1]	$ (1,900,877)	$ (2,215,621)
Net loss per share attributable to common shareholders, basic and diluted		$ (0.02)	$ (0.03)
Weighted average number of shares outstanding used in the calculation of net loss attributable per common share	[1]	78,327,306	70,847,805
[1]	attributable to Mantra Venture Group Ltd.

MANTRA VENTURE GROUP LTD. - Sta

MANTRA VENTURE GROUP LTD. - Statement of Stockholders' Equity (Deficit) - USD ($)	Common Stock	Additional paid-in Capital	Common stock subscribed	Common stock subscriptions receivable	Accumulated (deficit)	Non-controlling interest	Total
Balance, Value at May. 31, 2014	$ 692	$ 9,679,880	$ 216,391	$ (1,791)	$ (9,314,295)	$ (118,176)	$ 462,701
Balance, Shares at May. 31, 2014	69,157,322
Stock issued at $0.25 per share pursuant to the exercise of warrants, Value	$ 2	61,623	(32,625)	(19,000)			10,000
Stock issued at $0.25 per share pursuant to the exercise of warrants, Shares	240,000
Stock issued at $0.25 per share pursuant to the exercise of options, Value	$ 1	2,999		(3,000)
Stock issued at $0.25 per share pursuant to the exercise of options, Shares	150,000
Units issued 1, Value	$ 5	159,995	(100,000)				60,000
Units issued 1, Shares	533,333
Units issued 2, Value	$ 5	99,995					100,000
Units issued 2, Shares	500,000
Units issued 3, Value	$ 2	59,998					60,000
Units issued 3, Shares	150,000
Stock issued, Value	$ 1	24,999					25,000
Stock issued, Shares	138,889
Shares issued for services, Value	$ 6	41,753	(5)				41,754
Shares issued for services, Shares	587,000
Subscriptions received				$ 23,791			1,791
Shares issuable for conversion of debt, Value	$ 1	9,018	(9,019)
Shares issuable for conversion of debt, Shares	60,037
Fair value of stock options granted		322,005					322,005
Net loss					(2,215,621)	(74,410)	(2,290,031)
Balance, Value at May. 31, 2015	$ 715	10,462,265	74,742		(11,529,916)	(192,586)	(1,184,780)
Balance, Shares at May. 31, 2015	71,516,581
Stock issued, Value	$ 1	14,999					15,000
Stock issued, Shares	93,750
Shares issued for services, Value	$ 2	29,999					30,001
Shares issued for services, Shares	150,000
Subscriptions received			25,000				25,000
Fair value of stock options granted		16,426					16,426
Net loss					(1,900,877)	(43,688)	(1,900,877)
Shares issued for settlement of debt, Value	$ 3	47,997					48,000
Shares issued for settlement of debt, Shares	300,000
Shares issued upon conversion of convertible debt, Value	$ 165	591,828					591,993
Shares issued upon conversion of convertible debt, Shares	16,498,693
Balance, Value at May. 31, 2016	$ 886	$ 11,163,514	$ 99,742		$ (13,430,793)	$ (236,274)	$ (2,402,925)
Balance, Shares at May. 31, 2016	88,559,024

MANTRA VENTURE GROUP LTD. - Co6

MANTRA VENTURE GROUP LTD. - Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2014
Cash flows from operating activities:
Net loss	$ (1,944,565)	$ (2,290,031)
Adjustments to reconcile net loss to net cash used in operating activities:
(Gain) loss on change in fair value of derivative liability	(179,807)	193,424
Amortization of finance costs	7,085	2,415
Accretion of discounts on convertible debentures	439,465	110,842
Depreciation and amortization	27,908	40,769
Foreign exchange loss (gain)	(4,842)	(8,062)
Initial derivative expenses	581,677	35,244
Shares issued for services	30,001	41,754
Interest related to cash redemption premium on convertible notes	123,188
Stock-based compensation on options and warrants	16,426	322,005
Loss (gain) on settlement of debt	24,000	(1,759)
Changes in operating assets and liabilities:
Amounts receivable, increase decrease	18,169	138,064
Prepaid expenses and deposits, increase decrease	121,357	370,551
Accounts payable and accrued liabilities, increase decrease	234,200	(99,421)
Due to related parties, increase decrease	42,367	(47,801)
Net Cash Used In Operating Activities	(463,370)	(1,192,006)
Cash flows from investing activities:
Purchase of property and equipment	(4,587)	(28,295)
Investment in intangible assets	(12,161)	(33,478)
Net Cash Used In Investing Activities	(16,748)	(61,773)
Cash flows from financing activities:
Repayment of capital lease obligations	(6,798)	(10,145)
Repayment of loan payable	(50,000)	(54,807)
Proceeds from notes payable	63,589
Proceeds from issuance of convertible debentures	427,000	125,000	$ 40,000
Proceeds form stock subscribed	25,000	23,791
Finance costs		(9,500)
Proceeds from the issuance of options and warrants		10,000
Proceeds from issuance of common stock and subscriptions received	15,000	245,000
Net Cash Provided By Financing Activities	473,791	329,339
Change in cash	(6,327)	(924,440)
Cash, beginning of period	7,446	931,886
Cash, end of period	1,119	7,446	$ 931,886
Non-cash investing and financing activities:
Common stock issued to relieve common stock subscribed		100,000
Common stock issued to settle accounts payable and debt		9,019
Common stock issued for conversion of notes payable	591,992
Original issue discounts	42,753
Debt issuance cost	18,000
Original debt discount against derivative liability	436,755	125,000
Common stock issued on exercise of options		3,001
Warrants exercised for common stock and subscriptions receivable		51,625
Common stock issued for common stock receivable		2,998
Supplemental disclosures:
Interest paid	9,141	8,668
Income taxes paid

1. Organization and Going Conce

1. Organization and Going Concern	12 Months Ended
	May 31, 2016
Notes
1. Organization and Going Concern	1. Organization and Going Concern Mantra Venture Group Ltd. (the “Company”) 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. The Company is in the business of developing and providing energy alternatives. The Company also provides marketing and graphic design services to help companies optimize their environmental awareness presence through the eyes of government, industry and the general public. 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 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 at May 31, 2016, the Company has an accumulated loss of $13,430,793, a working capital deficit of $2,557,378. 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.

2. Significant Accounting Polic

2. Significant Accounting Policies	12 Months Ended
	May 31, 2016
Notes
2. Significant Accounting Policies	Significant Accounting Policies 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., and Mantra Wind Inc. All the subsidiaries are wholly-owned with the exception of Climate ESCO Ltd., which is 64.55% owned and Mantra Energy Alternatives Ltd., which is 88.21% owned. All inter- company balances and transactions have been eliminated. [ 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 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 The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on historical bad debt expense, the age of receivable and the specific identification of receivables the Company considers at risk. The Company had no allowance for doubtful accounts as of May 31, 2016 and 2015. 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 years straight-line basis Computer equipment 3 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 Intangible Assets Intangible assets consist of patents and are stated at cost and have a definite life. Intangible assets are amortized over their estimated useful lives. 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. »] Long-lived Assets In accordance with ASC 360, “ Property, Plant and Equipment 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 The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Accounting for Income Taxes As of May 31, 2016 and 2015, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company files federal and provincial income tax returns in Canada and federal, state and local income tax returns in the U.S., as applicable. 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 2016. 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. The Company recognizes interest and penalties related to uncertain tax positions in tax expense. During the years ended May 31, 2016 and 2015, there were no charges for interest or penalties. Technology Development Revenue Recognition The Company performs research and development services. The Company recognizes revenue under research contracts when a contract has been executed, the contract price is fixed and determinable, delivery of services or products has occurred, and collectability of the contract price is considered reasonably assured and can be reasonably estimated. Revenue is based on direct labor hours expended at contract billing rates plus other billable direct costs. Research and Development Costs Research and development costs are expensed as incurred. 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 The Company computes loss per share in accordance with ASC 260, " Earnings per Share Comprehensive Loss ASC 220, “ Comprehensive Income Recent Accounting Pronouncements In April 2015, the FASB issued ASU 2015-03- Simplifying the Presentation of Debt Issuance Costs. 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. 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 years ended May 31, 2016 and 2015. 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. 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 10 for additional information. Derivative Liabilities The Company accounts for derivative instruments in accordance with ASC Topic 815, “ Derivatives and Hedging

3. Restricted Cash

3. Restricted Cash	12 Months Ended
	May 31, 2016
Notes
3. Restricted Cash	3. Restricted Cash Restricted cash represents cash pledged as security for the Company’s credit cards.

4. Property and Equipment

4. Property and Equipment	12 Months Ended
	May 31, 2016
Notes
4. Property and Equipment	4. Property and Equipment Cost $ Accumulated depreciation $ May 31, 2016 Net carrying value $ May 31, 2015 Net carrying value $ Furniture and equipment 2,496 957 1,539 2,039 Computer 5,341 5,341 – 829 Research equipment 143,129 86,474 56,655 69,739 Vehicles under capital lease 72,690 58,257 14,433 17,598 223,656 151,029 72,627 90,205 During the year ended May 31, 2016, the Company recorded $25,109 (2015 - $37,504) of amortization expense.

5. Intangible Assets

5. Intangible Assets	12 Months Ended
	May 31, 2016
Notes
5. Intangible Assets	5. Intangible Assets Cost $ Accumulated amortization $ May 31, 2016 Net carrying value $ May 31, 2015 Net carrying value $ Patents 70,789 8,174 62,615 54,577 During the year ended May 31, 2016, the Company recorded $4,123 (2015 - $3,265) of amortization expense. Estimated Future Amortization Expense: $ For year ending May 31, 2017 4,738 For year ending May 31, 2018 4,738 For year ending May 31, 2019 4,738 For year ending May 31, 2020 4,738 For year ending May 31, 2021 4,738

6. Related Party Transactions

6. Related Party Transactions	12 Months Ended
	May 31, 2016
Notes
6. Related Party Transactions	6. Related Party Transactions a) During the year ended May 31, 2016, the Company incurred management fees of $ 129,799 (2015 - $ 162,449 ) to the President of the Company. b) During the year ended May 31, 2016, the Company incurred management fees of $ 46,616 (2015 - $ 54,760 ) to the spouse of the President of the Company. c) During the year ended May 31, 2016, the Company incurred research and development fees of $ 28,920 (2015 - $ 76,065 ) to a director of the Company. d) The Company recorded $ 21,609 of management fees for the vesting of options previously granted to officers and directors. e) As at May 31, 2016, the Company owes a total of $ 136,722 (2015 - $ 93,418 ) to the President of the Company and his spouse, and a company controlled by the President of the Company which is non-interest bearing, unsecured, and due on demand. f) As at May 31, 2016, the Company owes $ 17,837 (2015 - $ 18,775 ) to an officer and a director of the Company, which is non-interest bearing, unsecured, and due on demand.

7. Loans Payable

7. Loans Payable	12 Months Ended
	May 31, 2016
Notes
7. Loans Payable	7. Loans Payable (a) As at May 31, 2016 (b) As at May 31, 2016, the amount of $17,500 (2015 - $17,500) is owed to a non-related party which is non-interest bearing, unsecured, and due on demand. (c) As at May 31, 2016, the amount of $15,000 (2015 - $15,000) is owed to a non-related party which is non-interest bearing, unsecured, and due on demand. (d) As at May 31, 2016, the amount of $14,413 (Cdn$18,895) (2015 -$15,171 (Cdn$18,895)) is owed to a non-related party, which is non-interest bearing, unsecured, and due on demand. (e) As at May 31, 2016, the amounts of $35,724 (Cdn$37,000) (2015 - $37,207, (Cdn$37,000)) are owed to a non-related party which are non-interest bearing, unsecured, and due on demand. (f) As at May 31, 2016, the amount of $4,490 (2015- $4,490) is owed to a non-related party which is non-interest bearing, unsecured, and due on demand. (g) During the year ended May 31, 2016, the amounts of $13,696 (Cdn$18,066) (2015 - $0) was advanced by a non-related party. The amount owing is non-interest bearing, unsecured, and due on demand. (h) 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. (i) 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

8. Obligations Under Capital Le

8. Obligations Under Capital Lease	12 Months Ended
	May 31, 2016
Notes
8. Obligations Under Capital Lease	8. Obligations Under Capital Lease On July 31, 2012 and December 21, 2012, the Company entered into two agreements to lease two vehicles for three years each. In August 2015, the July 31, 2012 lease was renewed for an additional two years and on December 28, 2015, the December 21, 2012 lease was also renewed for an additional two years. The vehicle leases are classified as a capital leases. The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payments as of May 31, 2016: Year ending May 31: $ 2017 9,182 2018 3,444 Net minimum lease payments 12,626 Less: amount representing interest payments (1,195) Present value of net minimum lease payments 11,431 Less: current portion (8,123) Long-term portion 3,308 At the end of the leases, the Company has the option to purchase the two vehicles for $1 each.

9. Convertible Debentures

9. Convertible Debentures	12 Months Ended
	May 31, 2016
Notes
9. Convertible Debentures	9. 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 at 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. At May 31, 2016, the other remaining debenture of $59,853 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 at May 31, 2016, the carrying value of the convertible promissory note was $10,000 and the note remained outstanding and in default. (c) On September 11, 2013, the Company issued a convertible debenture for total proceeds of $58,000, 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 $58,000 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 $58,000. As at May 31, 2016, the carrying value of the convertible promissory note was $58,000 and the note remained outstanding and in default. (d) On October 18, 2013, the Company issued a convertible debenture for total proceeds of $94,000, 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 $94,000 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 $94,000. As at May 31, 2016, the carrying value of the convertible promissory note was $94,000 and the note remained outstanding and in default. (e) On December 27, 2013, the Company issued three convertible debentures for total proceeds of $15,000, which bear interest at 10% per annum, are 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 $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 at May 31, 2016, the carrying value of the convertible promissory note was $15,000 and the note remained outstanding and in default. (f) 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 at May 31, 2016, the carrying value of the convertible promissory note was $15,000 and the note remained outstanding and in default. (g) On February 17, 2015, the Company issued a convertible note in the principal amount of $125,000. 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. 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 embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “ Derivatives and Hedging (h) 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. The embedded conversion option qualifies for derivative accounting and bifurcation under ASC 815-15 “ Derivatives and Hedging (i) 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 (j) 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”.

10. Derivative Liabilities

10. Derivative Liabilities	12 Months Ended
	May 31, 2016
Notes
10. Derivative Liabilities	10. Derivative Liabilities The embedded conversion option of the convertible debenture described in Note 9(g) 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 9(g), 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 9(h), 9(i) and 9(j), and the rights described in Note 7(i) would qualify for treatment as derivative liabilities. 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. The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities: May 31, 2016 May 31, 2015 Balance at the beginning of year $ 353,668 $ – Original discount limited to proceeds of notes 436,755 125,000 Fair value of derivative liabilities in excess of notes proceeds received 581,677 35,244 Conversion of derivative liability (414,246) – Change in fair value of embedded conversion option (179,807) 193,424 Balance at the end of the year $ 778,047 $ 353,668 The Company uses Level 3 inputs for its valuation methodology for the embedded conversion option liabilities as their fair values were determined by using the Black-Scholes option pricing model based on various assumptions. The model incorporates the price of a share of the Company’s common stock (as quoted on the Over the Counter Markets), volatility, risk free rate, dividend rate and estimated life. 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 Volatility Risk-free Interest Rate Expected Dividend Yield Expected Life (in years) At issuance 134-213% 0.07-0.74% 0% 0.50-2.00 At May 31, 2016 180-225% 0.34-0.69% 0% 0.27-1.18

11. Common Stock

11. Common Stock	12 Months Ended
	May 31, 2016
Notes
11. Common Stock	11. Common Stock (a) As at May 31, 2016 and 2015, the Company had received proceeds of $ 2,080 at $0.08 per unit for subscriptions for 26,000 units. Each unit consisted of one share of common stock and one-half of one share purchase warrant. Each whole share purchase warrant is exercisable at $ 0.20 per common share for a period of two years or five business days after the Company’s common stock trades at least one time per day on the FINRA Over-the-Counter Bulletin Board at a price at or above $0.40 per share for seven consecutive trading days. (b) As at May 31, 2016, the Company had received proceeds of $25,000 at $0.015 per unit for subscriptions for 1,666,666 units. Each unit consisted of one share of common stock and one share purchase warrant. Each whole share purchase warrant is exercisable at $0.03 per common share for a period of two years or 30 calendar days after the Company’s common stock trades at least one time per day on the FINRA Over-the-Counter Bulletin Board at a price at or above $0.15 per share for five consecutive trading days. (c) As at May 31, 2016 and 2015 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 . (d) As at May 31, 2016 and 2015, 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 . (e) On February 2, 2016, the Company revised its authorized share capital to increase the number of authorized common shares from 100,000,000 common shares with a par value of $0.00001, to 275,000,000 common shares with a par value of $0.00001. Stock transactions during the year ended May 31, 2016: (a) On July 1, 2015, the Company issued 150,000 common shares with a fair value of $30,000 pursuant to a consulting agreement. (b) On July 20, 2015, the Company issued 93,750 common shares at $0.16 per share for proceeds of $15,000. (c) On July 22, 2015, the Company issued 300,000 shares to settle $24,000 owed to a creditor. The shares had a fair value of $48,000 and the Company recorded a loss on settlement of debt of $24,000. (d) On August 24, 2015, the Company issued 322,872 shares of common stock upon the conversion of $15,000 of principal of the convertible note described in Note 9(g). (e) On September 21, 2015, the Company issued 676,132 shares of common stock upon the conversion of $20,000 of principal of the convertible note described in Note 9(g). (f) On October 22, 2015, the Company issued 1,581,778 shares of common stock upon the conversion of $20,000 of principal of the convertible note described in Note 9(g). (g) On November 9, 2015, the Company issued 3,497,506 shares of common stock upon the conversion of $44,222 of principal of the convertible note described in Note 9(g) (h) On December 22, 2015, the Company issued 1,000,000 shares of common stock upon the conversion of $10,000 of principal of the convertible note described in Note 9(g) (i) On January 1, 2016, the Company issued 1,000,000 shares of common stock upon the conversion of $10,000 of principal of the convertible note described in Note 9(g). (j) On January 27, 2016, the Company issued 1,538,462 shares of common stock upon the conversion of $5,778 of principal and $4,222 of accrued interest of the convertible note described in Note 9(g). (k) On February 12, 2016, the Company issued 578,468 shares of common stock upon the conversion of $3,523 of accrued interest of the convertible note described in Note 9(g). (l) On February 22, 2016, the Company issued 1,724,138 shares of common stock upon the conversion of $10,000 of principal of the convertible note described in Note 9(h). (m) On March 22, 2016, the Company issued 1,499,251 shares of common stock upon the conversion of $10,000 of principal of the convertible note described in Note 9(h). (n) On March 29, 2016, the Company issued 2,218,017 shares of common stock upon the conversion of $15,000 of principal of the convertible note described in Note 9(h). (o) On May 20, 2016, the Company issued 862,069 shares of common stock upon the conversion of $10,000 of principal of the convertible note described in Note 9(h).

12. Share Purchase Warrants

12. Share Purchase Warrants	12 Months Ended
	May 31, 2016
Notes
12. Share Purchase Warrants	12. Share Purchase Warrants The following table summarizes the continuity of share purchase warrants: Number of warrants Weighted average exercise price $ Balance, May 31, 2014 9,818,402 0.29 Issued 1,183,333 0.69 Exercised (240,000) 0.26 Expired (5,503,402) 0.23 Balance, May 31, 2015 5,258,333 0.44 Issued 1,766,667 0.04 Balance, May 31, 2016 7,025,000 0.34 As at May 31, 2016, the following share purchase warrants were outstanding: Number of warrants Exercise price $ Expiry date 150,000 0.60 November 18, 2016 500,000 0.60 February 27, 2017 333,333 0.80 June 4, 2017 200,000 0.80 July 11, 2017 1,000,000 0.03 April 15, 2018 666,667 0.03 May 4, 2018 100,000 0.15 August 4, 2017 4,075,000 0.37 April 10, 2019 7,025,000

13. Stock Options

13. Stock Options	12 Months Ended
	May 31, 2016
Notes
13. Stock Options	13. Stock Options The following table summarizes the continuity of the Company’s stock options: Number of options Weighted average exercise price $ Weighted average remaining contractual life (years) Aggregate intrinsic value $ Outstanding, May 31, 2014 675,000 0.17 Granted 1,350,000 0.18 Expired (200,000) 0.10 Exercised (150,000) 0.20 Outstanding, May 31, 2015 1,675,000 0.17 Granted 350,000 0.03 Expired (525,000) 0.20 Outstanding, May 31, 2016 1,500,000 0.16 0.82 – Exercisable, May 31, 2016 1,450,000 0.16 0.84 – A summary of the changes of the Company’s non-vested stock options is presented below: Non-vested stock options Number of Options Weighted Average Grant Date Fair Value $ Non-vested at May 31, 2014 – Granted 1,350,000 0.30 Vested (800,000) 0.35 Non-vested at May 31, 2015 550,000 0.23 Granted 350,000 0.03 Expired (50,000) 0.20 Vested (800,000) 0.14 Non-vested at May 31, 2016 50,000 0.30 During the year ended May 31, 2016, the Company recorded $ 16,426 related to the vesting of previously granted stock options. As at May 31, 2016, there was $nil of unrecognized compensation cost related to non-vested stock option agreements. This cost is expected to be recognized over a weighted average period of 0.13 years. Additional information regarding stock options as of May 31, 2016 is as follows: Number of options Exercise price $ Expiry date 200,000 0.30 July 17, 2016* 200,000 0.10 August 1, 2016* 200,000 0.20 November 1, 2016 150,000 0.20 December 9, 2016 400,000 0.20 March 16, 2017 350,000 0.03 May 17, 2018 1,500,000 * Expired subsequently The fair values for stock options granted have been estimated using the Black-Scholes option pricing model assuming no expected dividends and the following weighted average assumptions: May 31, 2016 May 31, 2015 Risk-free interest rate 0.72% 0.57% Expected life (in years) 2.00 1.98 Expected volatility 146% 113% During the year period ended May 31, 2016, the Company recorded stock-based compensation of $16,426 (2015 - $322,005) for stock options granted. The weighted average fair value of the stock options granted for the year period ended May 31, 2016 was $0.20 (2015 - $0.30) per option.

14. Commitments and Contingenci

14. Commitments and Contingencies	12 Months Ended
	May 31, 2016
Notes
14. Commitments and Contingencies	14. Commitments and Contingencies (a) On September 2, 2009, the Company entered into an agreement with a company to acquire a worldwide, exclusive license for the Mixed Reactant Flow-By Fuel Cell technology. The term of the agreement is for twenty years or the expiry of the last patent licensed under the agreement, whichever is later. The Company agreed to pay the licensor the following license fees: · · · September 1, 2010 Cdn$10,000 (paid) September 1, 2011 Cdn$20,000 (accrued) September 1, 2012 Cdn$30,000(accrued) September 1, 2013 Cdn$40,000 (accrued) September 1, 2014 and each successive anniversary Cdn$50,000 (accrued) The Company is to pay the licensor a royalty calculated as 2% of the gross revenue and 15% of any and all consideration directly or indirectly received by the Company from the grant of any sublicense rights. The Company will pay interest at a rate of 1% per month on any amounts past due. In addition, the Company is responsible for the timely payment of all future costs relating to patent expenses and any new or useful art, process, machine, manufacture or composition of matter arising out of any licensor improvements or joint improvements licensed under this agreement and identified by the licensor as potentially patentable. The Company must also invest a minimum of Cdn$250,000 in research and development directly associated with the technology. (b) 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 August 31, 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 $55,000 is dependent upon whether the former employee will first return the 1,000,000 shares of common stock noted above. The probable outcome of the Company’s claim for the return of the shares cannot yet be determined. (c) On May 7, 2014, the Company entered into a two year office space lease commencing July 1, 2014. Pursuant to the lease, the Company is required to pay Cdn$ 2,683 plus taxes per month. In addition, on June 1, 2014, the Company entered into a two year office space lease commencing June 1, 2014. Pursuant to the lease, the Company is required to pay Cdn$1,240 plus taxes per month. The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the minimum lease payments as of May 31, 2016: Fiscal year ending May 31: $ 2017 2,047 2,047 (d) On November 15, 2013, the Company entered into a second settlement agreement with the $ 150,000 debenture holder described in Note 9(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 is seeking relief of amounts owed along with 10% interest per annum, from the date of judgments. All amounts are recorded in these financial statements. (e) 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 . The Company believes the claim is without merit and intends to defend itself. (f) 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 May 31, 2016, the Company had not issued the shares to the consultant due to non-performance.

15. Income Taxes

15. Income Taxes	12 Months Ended
	May 31, 2016
Notes
15. Income Taxes	15. Income Taxes The Company has net operating losses carried forward of $11,093,927 available to offset taxable income in future years which expires in beginning in fiscal 2027. The Company is subject to Canadian and United States federal and state income taxes at an approximate rate of 34%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows: 2016 $ 2015 $ Income tax recovery at statutory rate (646,298) (778,611) Permanent differences and other 309,999 239,113 Valuation allowance change 336,299 539,498 Provision for income taxes – – The significant components of deferred income tax assets and liabilities as at May 31, 2016 and 2015 are as follows: 2016 $ 2015 $ Net operating losses carried forward 3,771,935 3,435,636 Valuation allowance (3,771,935) (3,435,636) Net deferred income tax asset – –

16. Subsequent Events

16. Subsequent Events	12 Months Ended
	May 31, 2016
Notes
16. Subsequent Events	16. Subsequent Events (a) On July 1, 2016, the Company issued 2,368,322 shares of common stock upon the conversion of $15,000 of principal of the convertible note described in Note 9(h). (b) On August 15, 2016, the Company issued 2,826,456 shares of common stock upon the conversion of $10,000 of principal of the convertible note described in Note 9(h). (c) Subsequent to May 31, 2016, a total of 400,000 stock options with exercise prices ranging from $0.10 per share to $0.30 per share expired unexercised.

2. Significant Accounting Pol23

2. Significant Accounting Policies: Basis of Presentation / Principles of Consolidation (Policies)	12 Months Ended
	May 31, 2016
Policies
Basis of Presentation / Principles of Consolidation	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., and Mantra Wind Inc. All the subsidiaries are wholly-owned with the exception of Climate ESCO Ltd., which is 64.55% owned and Mantra Energy Alternatives Ltd., which is 88.21% owned. All inter- company balances and transactions have been eliminated.

2. Significant Accounting Pol24

2. Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	May 31, 2016
Policies
Use of Estimates	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.

2. Significant Accounting Pol25

2. Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	May 31, 2016
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

2. Significant Accounting Pol26

2. Significant Accounting Policies: Accounts Receivable (Policies)	12 Months Ended
	May 31, 2016
Policies
Accounts Receivable	Accounts Receivable The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on historical bad debt expense, the age of receivable and the specific identification of receivables the Company considers at risk. The Company had no allowance for doubtful accounts as of May 31, 2016 and 2015.

2. Significant Accounting Pol27

2. Significant Accounting Policies: Property and Equipment (Policies)	12 Months Ended
	May 31, 2016
Policies
Property and Equipment	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 years straight-line basis Computer equipment 3 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

2. Significant Accounting Pol28

2. Significant Accounting Policies: Intangible Assets (Policies)	12 Months Ended
	May 31, 2016
Policies
Intangible Assets	Intangible Assets Intangible assets consist of patents and are stated at cost and have a definite life. Intangible assets are amortized over their estimated useful lives. 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.

2. Significant Accounting Pol29

2. Significant Accounting Policies: Long-lived Assets (Policies)	12 Months Ended
	May 31, 2016
Policies
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property, Plant and Equipment

2. Significant Accounting Pol30

2. Significant Accounting Policies: Foreign Currency Translation (Policies)	12 Months Ended
	May 31, 2016
Policies
Foreign Currency Translation	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.

2. Significant Accounting Pol31

2. Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	May 31, 2016
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Accounting for Income Taxes As of May 31, 2016 and 2015, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company files federal and provincial income tax returns in Canada and federal, state and local income tax returns in the U.S., as applicable. 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 2016. 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. The Company recognizes interest and penalties related to uncertain tax positions in tax expense. During the years ended May 31, 2016 and 2015, there were no charges for interest or penalties.

2. Significant Accounting Pol32

2. Significant Accounting Policies: Technology Development Revenue Recognition (Policies)	12 Months Ended
	May 31, 2016
Policies
Technology Development Revenue Recognition	Technology Development Revenue Recognition The Company performs research and development services. The Company recognizes revenue under research contracts when a contract has been executed, the contract price is fixed and determinable, delivery of services or products has occurred, and collectability of the contract price is considered reasonably assured and can be reasonably estimated. Revenue is based on direct labor hours expended at contract billing rates plus other billable direct costs.

2. Significant Accounting Pol33

2. Significant Accounting Policies: Research and Development Costs (Policies)	12 Months Ended
	May 31, 2016
Policies
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred.

2. Significant Accounting Pol34

2. Significant Accounting Policies: Stock-based Compensation (Policies)	12 Months Ended
	May 31, 2016
Policies
Stock-based Compensation	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.

2. Significant Accounting Pol35

2. Significant Accounting Policies: Loss Per Share (Policies)	12 Months Ended
	May 31, 2016
Policies
Loss Per Share	Loss Per Share The Company computes loss per share in accordance with ASC 260, " Earnings per Share

2. Significant Accounting Pol36

2. Significant Accounting Policies: Comprehensive Loss (Policies)	12 Months Ended
	May 31, 2016
Policies
Comprehensive Loss	Comprehensive Loss ASC 220, “ Comprehensive Income

2. Significant Accounting Pol37

2. Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	May 31, 2016
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In April 2015, the FASB issued ASU 2015-03- Simplifying the Presentation of Debt Issuance Costs. 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.

2. Significant Accounting Pol38

2. Significant Accounting Policies: Fair Value Measurements (Policies)	12 Months Ended
	May 31, 2016
Policies
Fair Value Measurements	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 years ended May 31, 2016 and 2015. 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. 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 10 for additional information.

2. Significant Accounting Pol39

2. Significant Accounting Policies: Derivative Liabilities (Policies)	12 Months Ended
	May 31, 2016
Policies
Derivative Liabilities	Derivative Liabilities The Company accounts for derivative instruments in accordance with ASC Topic 815, “ Derivatives and Hedging

4. Property and Equipment_ Prop

4. Property and Equipment: Property, Plant and Equipment (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Property, Plant and Equipment	Cost $ Accumulated depreciation $ May 31, 2016 Net carrying value $ May 31, 2015 Net carrying value $ Furniture and equipment 2,496 957 1,539 2,039 Computer 5,341 5,341 – 829 Research equipment 143,129 86,474 56,655 69,739 Vehicles under capital lease 72,690 58,257 14,433 17,598 223,656 151,029 72,627 90,205

5. Intangible Assets_ Schedule

5. Intangible Assets: Schedule of Finite-Lived Intangible Assets (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Finite-Lived Intangible Assets	Cost $ Accumulated amortization $ May 31, 2016 Net carrying value $ May 31, 2015 Net carrying value $ Patents 70,789 8,174 62,615 54,577

5. Intangible Assets_ Finite-li

5. Intangible Assets: Finite-lived Intangible Assets Amortization Expense (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Finite-lived Intangible Assets Amortization Expense	$ For year ending May 31, 2017 4,738 For year ending May 31, 2018 4,738 For year ending May 31, 2019 4,738 For year ending May 31, 2020 4,738 For year ending May 31, 2021 4,738

8. Obligations Under Capital 43

8. Obligations Under Capital Lease: Schedule of Future Minimum Lease Payments for Capital Leases (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Future Minimum Lease Payments for Capital Leases	Year ending May 31: $ 2017 9,182 2018 3,444 Net minimum lease payments 12,626 Less: amount representing interest payments (1,195) Present value of net minimum lease payments 11,431 Less: current portion (8,123) Long-term portion 3,308

10. Derivative Liabilities_ Cha

10. Derivative Liabilities: Changes in the Fair Value of the Companys Level 3 Financial Liabilities Table Text Block (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Changes in the Fair Value of the Companys Level 3 Financial Liabilities Table Text Block	May 31, 2016 May 31, 2015 Balance at the beginning of year $ 353,668 $ – Original discount limited to proceeds of notes 436,755 125,000 Fair value of derivative liabilities in excess of notes proceeds received 581,677 35,244 Conversion of derivative liability (414,246) – Change in fair value of embedded conversion option (179,807) 193,424 Balance at the end of the year $ 778,047 $ 353,668

10. Derivative Liabilities_ Fai

10. Derivative Liabilities: Fair Value Assumptions Used in Fair Value Calculation (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Fair Value Assumptions Used in Fair Value Calculation	Expected Volatility Risk-free Interest Rate Expected Dividend Yield Expected Life (in years) At issuance 134-213% 0.07-0.74% 0% 0.50-2.00 At May 31, 2016 180-225% 0.34-0.69% 0% 0.27-1.18

12. Share Purchase Warrants_ Sc

12. Share Purchase Warrants: Schedule of Stockholders Equity Note Warrants or Rights Activity Table Text Block (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Stockholders Equity Note Warrants or Rights Activity Table Text Block	Number of warrants Weighted average exercise price $ Balance, May 31, 2014 9,818,402 0.29 Issued 1,183,333 0.69 Exercised (240,000) 0.26 Expired (5,503,402) 0.23 Balance, May 31, 2015 5,258,333 0.44 Issued 1,766,667 0.04 Balance, May 31, 2016 7,025,000 0.34

12. Share Purchase Warrants_ 47

12. Share Purchase Warrants: Schedule of Stockholders' Equity Note, Warrants or Rights (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Stockholders' Equity Note, Warrants or Rights	Number of warrants Exercise price $ Expiry date 150,000 0.60 November 18, 2016 500,000 0.60 February 27, 2017 333,333 0.80 June 4, 2017 200,000 0.80 July 11, 2017 1,000,000 0.03 April 15, 2018 666,667 0.03 May 4, 2018 100,000 0.15 August 4, 2017 4,075,000 0.37 April 10, 2019 7,025,000

13. Stock Options_ Schedule of

13. Stock Options: Schedule of Share-based Compensation, Stock Options, Activity (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Share-based Compensation, Stock Options, Activity	Number of options Weighted average exercise price $ Weighted average remaining contractual life (years) Aggregate intrinsic value $ Outstanding, May 31, 2014 675,000 0.17 Granted 1,350,000 0.18 Expired (200,000) 0.10 Exercised (150,000) 0.20 Outstanding, May 31, 2015 1,675,000 0.17 Granted 350,000 0.03 Expired (525,000) 0.20 Outstanding, May 31, 2016 1,500,000 0.16 0.82 – Exercisable, May 31, 2016 1,450,000 0.16 0.84 –

13. Stock Options_ Schedule o49

13. Stock Options: Schedule of Nonvested Share Activity (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Nonvested Share Activity	Non-vested stock options Number of Options Weighted Average Grant Date Fair Value $ Non-vested at May 31, 2014 – Granted 1,350,000 0.30 Vested (800,000) 0.35 Non-vested at May 31, 2015 550,000 0.23 Granted 350,000 0.03 Expired (50,000) 0.20 Vested (800,000) 0.14 Non-vested at May 31, 2016 50,000 0.30

13. Stock Options_ Disclosure o

13. Stock Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	Number of options Exercise price $ Expiry date 200,000 0.30 July 17, 2016* 200,000 0.10 August 1, 2016* 200,000 0.20 November 1, 2016 150,000 0.20 December 9, 2016 400,000 0.20 March 16, 2017 350,000 0.03 May 17, 2018 1,500,000

13. Stock Options_ Schedule o51

13. Stock Options: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions	May 31, 2016 May 31, 2015 Risk-free interest rate 0.72% 0.57% Expected life (in years) 2.00 1.98 Expected volatility 146% 113%

15. Income Taxes_ Schedule of E

15. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2016 $ 2015 $ Income tax recovery at statutory rate (646,298) (778,611) Permanent differences and other 309,999 239,113 Valuation allowance change 336,299 539,498 Provision for income taxes – –

15. Income Taxes_ Schedule of D

15. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	May 31, 2016
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2016 $ 2015 $ Net operating losses carried forward 3,771,935 3,435,636 Valuation allowance (3,771,935) (3,435,636) Net deferred income tax asset – –

1. Organization and Going Con54

1. Organization and Going Concern (Details) - USD ($)	May 31, 2016	May 31, 2015
Details
Accumulated deficit	$ 13,430,793	$ 11,529,916
Working Capital Deficit	$ 2,557,378

2. Significant Accounting Pol55

2. Significant Accounting Policies: Loss Per Share (Details) - shares	May 31, 2016	May 31, 2015
Details
Own-share Lending Arrangement, Counterparty Default, Earnings Per Share, Shares	56,260,229	8,838,205

2. Significant Accounting Pol56

2. Significant Accounting Policies: Derivative Liabilities (Details) - USD ($)	May 31, 2016	May 31, 2015
Details
Derivative Assets (Liabilities), at Fair Value, Net	$ 778,047	$ 353,668

4. Property and Equipment_ Pr57

4. Property and Equipment: Property, Plant and Equipment (Details)	May 31, 2016USD ($)
Cost
Furniture and Fixtures, Gross	$ 2,496
Machinery and Equipment, Gross	5,341
Property, Plant and Equipment, Other, Gross	143,129
Property, Plant and Equipment, Other, Net	72,690
Accumulated Depreciation
Furniture and Fixtures, Gross	957
Machinery and Equipment, Gross	5,341
Property, Plant and Equipment, Other, Gross	86,474
Property, Plant and Equipment, Other, Net	58,257
Net Carrying Value- May 31, 2016
Furniture and Fixtures, Gross	1,539
Property, Plant and Equipment, Other, Gross	56,655
Property, Plant and Equipment, Other, Net	14,433
Net Carrying Value- May 31, 2015
Furniture and Fixtures, Gross	2,039
Machinery and Equipment, Gross	829
Property, Plant and Equipment, Other, Gross	69,739
Property, Plant and Equipment, Other, Net	$ 17,598

5. Intangible Assets_ Schedul58

5. Intangible Assets: Schedule of Finite-Lived Intangible Assets (Details)	May 31, 2016USD ($)
Net Carrying Value- May 31, 2016
Finite-Lived Patents, Gross	$ 62,615
Cost
Finite-Lived Patents, Gross	70,789
Accumulated Amortization
Finite-Lived Patents, Gross	8,174
Net Carrying Value- May 31, 2015
Finite-Lived Patents, Gross	$ 54,577

5. Intangible Assets_ Finite-59

5. Intangible Assets: Finite-lived Intangible Assets Amortization Expense (Details) - USD ($)	12 Months Ended
	May 31, 2021	May 31, 2020	May 31, 2019	May 31, 2018	May 31, 2017
Details
Future Amortization Expense	$ 4,738	$ 4,738	$ 4,738	$ 4,738	$ 4,738

6. Related Party Transactions (

6. Related Party Transactions (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Research and development	$ 137,615	$ 698,567
President
Management Fee Expense	129,799	162,449
Due to Related Parties, Current	136,722	93,418
Spouse of the President
Management Fee Expense	46,616	54,760
Director
Research and development	28,920	76,065
Officers and Directors
Management Fee Expense	21,609
Due to Related Parties, Current	$ 17,837	$ 18,775

7. Loans Payable (Details)

7. Loans Payable (Details) - USD ($)	12 Months Ended
	May 31, 2016	Sep. 04, 2015	Aug. 04, 2015	May 31, 2015	Mar. 31, 2012
Common stock subscribed	$ 99,742			$ 74,742	$ 50,000
Temporary Equity, Share Subscriptions					10,000,000
Notes Payable, Current			$ 50,000
Accounts Payable, Interest-bearing, Interest Rate		180.00%	120.00%
Repaid Notes	50,000
Increase (Decrease) in Accrued Interest Receivable, Net	1,200
Non-related party 1
Notes and Loans Payable, Current	48,285			50,738
Non-related party 2
Notes and Loans Payable, Current	17,500			17,500
Non-related party 3
Notes and Loans Payable, Current	15,000			15,000
Non-related party 4
Notes and Loans Payable, Current	14,413			15,171
Non-related party 5
Notes and Loans Payable, Current	35,724			37,207
Non-related party 6
Notes and Loans Payable, Current	4,490			4,490
Advance to non-related party	$ 13,696			$ 0

8. Obligations Under Capital 62

8. Obligations Under Capital Lease: Schedule of Future Minimum Lease Payments for Capital Leases (Details) - USD ($)	May 31, 2017	May 31, 2016
Year Ending May 31, 2017
Capital Leases, Future Minimum Payments Due, Next Twelve Months	$ 9,182
Year Ending May 31, 2018
Capital Leases, Future Minimum Payments Due, Next Twelve Months	$ 3,444
Net Minimum Lease Payments
Capital Leases, Future Minimum Payments Due, Next Twelve Months		$ 12,626
Amount Representing interest payments
Capital Leases, Future Minimum Payments Due, Next Twelve Months		(1,195)
Present Value of net minimum lease payments
Capital Leases, Future Minimum Payments Due, Next Twelve Months		11,431
Current Portion
Capital Leases, Future Minimum Payments Due, Next Twelve Months		(8,123)
Long-term portion
Capital Leases, Future Minimum Payments Due, Next Twelve Months		$ 3,308

9. Convertible Debentures (Deta

9. Convertible Debentures (Details) - USD ($)	12 Months Ended
	May 31, 2015	May 31, 2014	May 31, 2016	Mar. 10, 2016	Sep. 08, 2015	Jun. 02, 2015	Feb. 17, 2015	Feb. 04, 2014	Feb. 01, 2014	Dec. 27, 2013	Nov. 15, 2013	Oct. 18, 2013	Sep. 11, 2013	Aug. 19, 2013	Jul. 18, 2012	Jan. 19, 2012	Oct. 31, 2008
Details
Proceeds from Convertible Debt								$ 15,000		$ 15,000		$ 94,000	$ 58,000	$ 10,000			$ 250,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate								10.00%		10.00%		10.00%	10.00%	10.00%			10.00%
Sale of Stock, Price Per Share								$ 0.04		$ 0.04		$ 0.04	$ 0.04	$ 0.04			$ 0.50
Convertible Debt, Fair Value Disclosures						$ 100,000				$ 15,000		$ 94,000	$ 58,000	$ 10,000			$ 250,000
Convertible Debt	$ 59,853	$ 114,661						$ 15,000		15,000		94,000	58,000	10,000	$ 150,000	$ 50,000
Accounts Payable and Other Accrued Liabilities																$ 122,535
Accrued Liabilities, Current															$ 43,890
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	(240,000)		1,450,000												100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.26														$ 0.12
Debt Instrument, Annual Principal Payment											$ 10,000
Additional Paid in Capital, Common Stock									$ 12,901	$ 15,000		$ 94,000	$ 58,000	$ 10,000
Proceeds from Convertible Debt	$ 54,808	40,000
Accretion of Discounts on Convertible Debt		$ 12,901
Convertible Debt Outstanding			$ 59,853
Convertible Notes Payable				$ 166,666	$ 326,087	100,000	$ 125,000
Initial Fair Value of Conversion Feature				$ 218,785	$ 479,626	310,266	160,244
Discount on Note Payable						100,000	125,000
Loss on Derivatives						$ 210,266	$ 35,244

10. Derivative Liabilities_ C64

10. Derivative Liabilities: Changes in the Fair Value of the Companys Level 3 Financial Liabilities Table Text Block (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015	Jun. 02, 2015
Details
Derivative liability	$ 778,047	$ 353,668	$ 353,668
Original Discount Limited to Proceeds of Notes	436,755	125,000
Fair Value of Derivative Liabilities in Excess of Notes Proceds Received	581,677	35,244
Conversion of Derivative Liability	(414,246)
Change in Fair Value of Embedded Conversion Option	$ (179,807)	$ 193,424

10. Derivative Liabilities_ F65

10. Derivative Liabilities: Fair Value Assumptions Used in Fair Value Calculation (Details)	12 Months Ended
	May 31, 2016	May 31, 2015
Fair Value Assumptions, Risk Free Interest Rate	0.72%
Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Expected Life	2
Minimum
Fair Value Assumptions, Expected Volatility Rate	180.00%	134.00%
Fair Value Assumptions, Risk Free Interest Rate	0.34%	0.07%
Expected Life	0.27	0.50
Maximum
Fair Value Assumptions, Expected Volatility Rate	225.00%	213.00%
Fair Value Assumptions, Risk Free Interest Rate	0.69%	0.74%
Expected Life	1.18	2

11. Common Stock (Details)

11. Common Stock (Details) - USD ($)	May 31, 2016	May 20, 2016	Mar. 29, 2016	Mar. 22, 2016	Feb. 22, 2016	Feb. 12, 2016	Jan. 27, 2016	Jan. 01, 2016	Dec. 22, 2015	Nov. 09, 2015	Oct. 22, 2015	Sep. 21, 2015	Aug. 24, 2015	Jul. 22, 2015	Jul. 20, 2015	Jul. 01, 2015	May 31, 2015	Mar. 31, 2012
Share Subscription Proceeds	$ 2,080
Common Stock Share Subscriptions	26,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.20
Common stock subscribed	$ 99,742																$ 74,742	$ 50,000
Common Stock, Shares Issued	88,559,024	862,069	2,218,017	1,499,251	1,724,138	578,468	1,538,462	1,000,000	1,000,000	3,497,506	1,581,778	676,132	322,872	300,000	93,750	150,000	71,516,581
Mantra Energy Alternatives Ltd.
Share Subscription Proceeds	$ 66,277
Common Stock Share Subscriptions	67,000
Common stock subscribed	$ 7,231
Climate ESCO Ltd.
Share Subscription Proceeds	$ 21,000
Common Stock Share Subscriptions	210,000
Common stock subscribed	$ 7,384

12. Share Purchase Warrants_ 67

12. Share Purchase Warrants: Schedule of Stockholders Equity Note Warrants or Rights Activity Table Text Block (Details) - $ / shares	12 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2014	Jul. 18, 2012
Details
Class of Warrant or Right, Outstanding	7,025,000	5,258,333	9,818,402
Class of Warrant or Right Weighted Average Exercise Price	$ 0.34	$ 0.44	$ 0.29
Debt Conversion, Converted Instrument, Warrants or Options Issued	1,766,667	1,183,333
Share Purchase Warrants Issued Weighted Average Exercise Price	$ 0.04	$ 0.69
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,450,000	(240,000)		100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price		$ 0.26		$ 0.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period	(525,000)	(5,503,402)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price		$ 0.23

12. Share Purchase Warrants_ 68

12. Share Purchase Warrants: Schedule of Stockholders' Equity Note, Warrants or Rights (Details) - $ / shares	May 31, 2016	May 31, 2015	May 31, 2014
Class of Warrant or Right, Outstanding	7,025,000	5,258,333	9,818,402
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.20
Expiry Date: November 18, 2016
Class of Warrant or Right, Outstanding	150,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.60
Expiry Date: February 27, 2017
Class of Warrant or Right, Outstanding	500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.60
Expiry Date: June 4, 2017
Class of Warrant or Right, Outstanding	333,333
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.80
Expiry Date: July 11, 2017
Class of Warrant or Right, Outstanding	200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.80
Expiry Date: April 15, 2018
Class of Warrant or Right, Outstanding	1,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.03
Expiry Date: May 4, 2018
Class of Warrant or Right, Outstanding	666,667
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.03
Expiry Date: August 4, 2017
Class of Warrant or Right, Outstanding	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.15
Expiry Date: April 10, 2019
Class of Warrant or Right, Outstanding	4,075,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.37

13. Stock Options_ Schedule o69

13. Stock Options: Schedule of Share-based Compensation, Stock Options, Activity (Details) - $ / shares	12 Months Ended		24 Months Ended
	May 31, 2016	May 31, 2015	May 31, 2016	May 31, 2014	Jul. 18, 2012
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,500,000	1,675,000	1,500,000	675,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.16	$ 0.17	$ 0.16	$ 0.17
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	350,000	1,350,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.03	$ 0.18
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period		(200,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 0.20	$ 0.10
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options		(150,000)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price		$ 0.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period	(525,000)	(5,503,402)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term			9 months 25 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,450,000	(240,000)	1,450,000		100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price	$ 0.16		$ 0.16
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Remaining Contractual Term			10 months 2 days

13. Stock Options_ Schedule o70

13. Stock Options: Schedule of Nonvested Share Activity (Details) - $ / shares	May 31, 2016	May 31, 2015	May 31, 2014
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares	50,000	550,000
NonVested Options Granted		350,000	1,350,000
Non Vested Options Granted Per Share		$ 0.03	$ 0.30
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		(800,000)	(800,000)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 0.14	$ 0.35
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value	$ 0.30	$ 0.23
Nonvested Options Expired		(50,000)
NonVested Options Expired			$ 0.20

13. Stock Options (Details)

13. Stock Options (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Details
Stock Options Vested	$ 16,426
Stock Based Compensation	$ 16,426	$ 322,005

13. Stock Options_ Disclosure72

13. Stock Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - $ / shares	May 31, 2016	May 31, 2015	May 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,500,000	1,675,000	675,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.16	$ 0.17	$ 0.17
Expiry Date: July 17, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.30
Expiry Date: August 1, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.10
Expiry Date: November 1, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.20
Expiry Date: December 9, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.20
Expiry Date: March 16, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.20
Expiry Date: May 17, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	350,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.03

13. Stock Options_ Schedule o73

13. Stock Options: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Details)	12 Months Ended
	May 31, 2016	May 31, 2015
Details
Fair Value Assumptions, Risk Free Interest Rate	0.72%
Expected Life	2
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	146.00%	113.00%

14. Commitments and Contingen74

14. Commitments and Contingencies (Details)

12 Months Ended

14 Months Ended

24 Months Ended

60 Months Ended

May 31, 2017USD ($)

Dec. 31, 2014USD ($)

Jun. 30, 2016CAD

Sep. 02, 2014CAD

Sep. 03, 2015USD ($)

Sep. 03, 2014CAD

Sep. 01, 2013CAD

Sep. 01, 2012CAD

Jul. 31, 2012USD ($)

May 23, 2012USD ($)

Sep. 01, 2011CAD

Sep. 01, 2010CAD

Sep. 02, 2009CAD

Initial License Fee | CAD

CAD 10,000

Further License Fee | CAD

CAD 50,000

CAD 40,000

CAD 30,000

CAD 20,000

CAD 10,000

CAD 15,000

Research and Development in Process | CAD

CAD 250,000

Notice of Application | $

$ 55,000

$ 55,000

Operating Leases, Rent Expense | CAD

CAD 2,683

Capital Lease Obligations Incurred | $

$ 2,047

Notice of Claim | $

$ 11,400

Settlement Agreement

Settlement Agreement | $

$ 150,000

15. Income Taxes_ Schedule of75

15. Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Details
Income Tax Recovery	$ (646,298)	$ (778,611)
Permanent Differences	309,999	239,113
Valuation Allowance Change	$ 336,299	$ 539,498

15. Income Taxes_ Schedule of76

15. Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	May 31, 2016	May 31, 2015
Details
Operating Loss Carryforwards	$ 3,771,935	$ 3,435,636
Deferred Tax Assets, Valuation Allowance	$ (3,771,935)	$ (3,435,636)