Wolverine Technologies (WOLV) 10-K 29 Aug 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2016	Aug. 29, 2016	Nov. 30, 2015
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 31, 2016
Trading Symbol	wolv
Entity Registrant Name	Wolverine Technologies Corp.
Entity Central Index Key	1,424,404
Current Fiscal Year End Date	--05-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		315,170,993
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 2,870,158
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

Balance Sheets

Balance Sheets - USD ($)	May 31, 2016	May 31, 2015
Current Assets
Cash	$ 2,594	$ 89,934
Accounts receivable	5,465	3,986
Loans receivable from related party	15,256	0
Prepaid expenses	10,000	5,000
Total Assets	33,315	98,920
Current Liabilities
Accounts payable and accrued liabilities	134,963	102,557
Due to related parties	27,351	27,155
Total Liabilities	162,314	129,712
Stockholders' Deficit
Common stock, 500,000,000 shares authorized, $0.001 par value 315,170,993 and 272,664,328 shares issued and outstanding, respectively	315,171	272,664
Additional paid-in capital	4,793,687	4,550,914
Accumulated deficit	(5,237,857)	(4,854,370)
Total Stockholders' Deficit	(128,999)	(30,792)
Total Liabilities and Stockholders' Deficit	$ 33,315	$ 98,920

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	May 31, 2016	May 31, 2015
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	315,170,993	272,664,328
Common Stock, Shares, Outstanding	315,170,993	272,664,328

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Operating Expenses
General and administrative	$ 368,240	$ 378,610
Impairment of mineral rights	0	201,250
Mineral exploration costs	2,010	15,105
Total Operating Expenses	370,250	594,965
Net Loss Before Other Expenses	(370,250)	(594,965)
Other Income (Expenses)
Interest income from related party	358	0
Foreign exchange loss	(4,505)	(4,627)
Loss on settlement of debt	(9,090)	(3,601)
Net Loss	$ (383,487)	$ (603,193)
Net Loss Per Share, Basic and Diluted	$ 0	$ 0
Weighted Average Shares Outstanding, Basic and Diluted	288,145,073	202,031,278

Statements of Stockholders Defi

Statements of Stockholders Deficit - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at May. 31, 2014	$ 194,063	$ 3,990,672	$ (4,251,177)	$ (66,442)
Beginning Balance (Shares) at May. 31, 2014	194,063,333
Common stock issued for cash	$ 40,001	212,842		252,843
Common stock issued for cash (Shares)	40,000,995
Common stock issued to settle debt	$ 30,100	270,900		301,000
Common stock issued to settle debt (Shares)	30,100,000
Common stock issued to settle related party debt	$ 8,500	76,500		85,000
Common stock issued to settle related party debt (Shares)	8,500,000
Net loss for the year			(603,193)	(603,193)
Ending Balance at May. 31, 2015	$ 272,664	4,550,914	(4,854,370)	(30,792)
Ending Balance (Shares) at May. 31, 2015	272,664,328
Common stock issued for cash	$ 30,807	156,883		187,690
Common stock issued for cash (Shares)	30,806,665
Common stock issued to settle debt	$ 7,100	56,550		63,650
Common stock issued to settle debt (Shares)	7,100,000
Common stock issued to settle related party debt	$ 2,600	15,340		17,940
Common stock issued to settle related party debt (Shares)	2,600,000
Common stock issued for prepaid services	$ 2,000	14,000		16,000
Common stock issued for prepaid services (Shares)	2,000,000
Net loss for the year			(383,487)	(383,487)
Ending Balance at May. 31, 2016	$ 315,171	$ 4,793,687	$ (5,237,857)	$ (128,999)
Ending Balance (Shares) at May. 31, 2016	315,170,993

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2016	May 31, 2015
Operating Activities
Net loss	$ (383,487)	$ (603,193)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of prepaid from shares issued for services	6,000	0
Loss on settlement of debt	9,090	3,601
Impairment of mineral rights	0	201,250
Changes in operating assets and liabilities:
Accounts receivable	(1,479)	(1,933)
Accounts payable	90,860	233,990
Accrued liabilities	1,046	0
Accounts payable - related party	13,196	8,241
Prepaid expenses	5,000	(5,000)
Net Cash Used in Operating Activities	(259,774)	(163,044)
Investing Activities
Investment in related party loans receivable	(15,256)	0
Net Cash Used in Investing Activities	(15,256)	0
Financing Activities
Proceeds from issuance of common stock	187,690	252,843
Net Cash Provided by Financing Activities	187,690	252,843
(Decrease) Increase in Cash	(87,340)	89,799
Cash, Beginning of Year	89,934	135
Cash, End of Year	2,594	89,934
Non-cash Investing and Financing Activities:
Shares issued to settle accounts payable	63,650	301,000
Shares issued to settle related party debt	17,940	85,000
Shares issued for prepaid services	16,000	0
Supplemental Disclosures:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Organization

Organization	12 Months Ended
	May 31, 2016
Organization [Text Block]	1. Organization Wolverine Technologies Corp. (the “Company”) was incorporated in the State of Nevada on February 23, 2006. The Company’s prior principal business was the acquisition and exploration of mineral resources. The Company had not determined that its properties contain mineral reserves that were economically recoverable, financing had not yet become available, and commodity prices had not fully recovered. Therefore, management decided to change the focus of the Company from mineral exploration to cyber security. On April 14, 2015, the Company entered into a Share Exchange and Royalty Agreement pursuant to which the Company will acquire 25% interest in the process technology and cyber security company ENIGMAMobil Inc. (“Enigma”). Refer to Note 9. Enigma is in the business of developing security applications for cyber systems focusing on the mobile smartphone markets. This agreement has not yet closed. Effective August 12, 2015, the Company changed its name from Wolverine Exploration Inc. to Wolverine Technologies Corp. Going Concern These 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 never generated revenues and is unlikely 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 the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. The Company and/or Enigma plans to raise financing of debt or equity for an aggregate of $2,500,000 prior to the closing of the Enigma Share Exchange and Royalty Agreement described in Note 9. There can be no assurance that additional financing will be available when needed or, if available, that it can be obtained on commercially reasonable terms. As May 31, 2016, the Company has a working capital deficiency of $128,999 and has accumulated losses of $5,237,857 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	May 31, 2016
Recent Accounting Pronouncements [Text Block]	2. Recent Accounting Pronouncements (a) Basis of Presentation These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. The Company’s fiscal year-end is May 31. (b) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (c) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. (d) Mineral Property Costs The Company has been in the exploration stage since its inception on February 23, 2006 and has not yet realized any revenues from its planned operations. Mineral property exploration costs are expensed as incurred. Mineral property acquisition costs are initially capitalized. The Company assesses the carrying costs for impairment under ASC 360, “ Property, Plant, and Equipment (e) Property and Equipment Equipment is stated at cost and is depreciated over their estimated useful lives on a three-year straight-line basis. (f) Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment (g) Asset Retirement Obligations The Company follows the provisions of ASC 440, “ Asset Retirement and Environmental Obligations”, (h) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes Uncertain tax positions are recognized in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. The Company recognizes interest and penalties related to uncertain tax positions in the income tax provision. There are currently no unrecognized tax benefits that if recognized would affect the tax rate. There was no interest or penalties recognized for the years ended May 31, 2016. (i) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. Occasional transactions may occur in Canadian dollars and management has adopted ASC 830, “ Foreign Currency Translation Matters (j) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees , (k) Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share (l) Financial Instruments and Fair Value Measures ASC 820, “ Fair Value Measurements and Disclosures , Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, amounts receivable, loans receivable from related party, accounts payable, and amount due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. (m) Comprehensive Income ASC 220, “ Comprehensive Income (n) Recent Accounting Pronouncements 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 results of operations. (o) Reclassifications Certain comparative figures have been reclassified to conform to the current year's presentation.

Mineral Properties

Mineral Properties	12 Months Ended
	May 31, 2016
Mineral Properties [Text Block]	3. Mineral Properties On June 11, 2013, the Company issued 17,500,000 shares of common stock with a fair value of $201,250 to acquire 20 mineral claims located in the Cariboo Mining District of British Columbia. During the year ended May 31, 2015, the Company determined that the carrying amount of the mineral claims is not recoverable and exceeds its fair value and, therefore, recognized an impairment of $201,250. During the year ended May 31, 2015, the Company decided to change its focus from mineral exploration to cyber security.

Related Party Transactions

Related Party Transactions	12 Months Ended
	May 31, 2016
Related Party Transactions [Text Block]	4. Related Party Transactions (a) During the year ended May 31, 2016, the Company incurred consulting fees of $28,603 (2015 - $16,082) to a company controlled by the President of the Company. (b) During the year ended May 31, 2016, the Company incurred consulting fees of $75,363 (2015 - $16,470) to a Director of the Company. (c) During the year ended May 31, 2015, the Company incurred consulting fees of $106,777 and rent of $10,678 to a company controlled by the brother of the former President of the Company which is included in general and administrative expenses. (d) During the year ended May 31, 2015, the Company incurred consulting fees of $37,558 to the former President of the Company. (e) As at May 31, 2016, the Company owes of $9,120 (May 31, 2015 - $nil) to 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 $18,231 (May 31, 2015 - $nil) to a Director of the Company, which is non-interest bearing, unsecured and due on demand. (g) As at May 31, 2016, the Company owes $11,094 to a company controlled by the brother of the former President of the Company that is included in accounts payable. As at May 31, 2015, the Company owed $16,082 for cash advances received from this company and $4,969 that was included in accounts payable. (h) As at May 31, 2016, the Company owes $nil (May 31, 2015 - $11,073) to the former President of the Company, which is non-interest bearing, unsecured, and due on demand. (i) On December 7, 2015, in exchange for prior advances, the Company received a $15,256 (Cdn$20,000) promissory note from Enigma, a company controlled by a director of the Company and with whom the Company has entered into a Share Exchange and Royalty Agreement. Effective that date the note started to accrue interest from day to day at a rate of 5% per annum. The note is unsecured, however all amounts owing are guaranteed by a director of the Company. The principal sum and accrued interest are due one year after the note was received. At May 31, 2016, the Company has accrued interest of $368 (Cdn$482).

Common Stock

Common Stock	12 Months Ended
	May 31, 2016
Common Stock [Text Block]	5. Common Stock Stock transactions during the year ended May 31, 2016: (a) On July 2, 2015, the Company issued 3,000,000 shares of common stock with a fair value of $30,000 to settle accounts payable of $30,000. (b) On July 13, 2015, the Company issued 4,906,665 shares of common stock pursuant to a private placement at Cdn$0.0075 per share for proceeds of $29,635 (Cdn$36,800). (c) On July 13, 2015, the Company issued 1,500,000 shares of common stock pursuant to a private placement at Cdn$0.01 per share for proceeds of $12,021 (Cdn$15,000). (d) On August 31, 2015, the Company issued 500,000 shares of common stock pursuant to a private placement at Cdn$0.01 per share for proceeds of $3,852 (Cdn$5,000). (e) On November 2, 2015, the Company issued 1,500,000 shares of common stock with a fair value of $18,000 to settle accounts payable of $15,000, resulting in a loss on settlement of debt of $3,000. (f) On November 30, 2015, the Company issued 300,000 shares of common stock with a fair value of $3,000 to settle accounts payable of $3,000. (g) On November 30, 2015, the Company issued 3,000,000 shares of common stock pursuant to a private placement at $0.01 per share for proceeds of $30,000. (h) On November 30, 2015, the Company issued 7,500,000 shares of common stock pursuant to a private placement at Cdn$0.01 per share for proceeds of $57,046 (Cdn$75,000). (i) On February 29, 2016, the Company issued 600,000 shares of common stock with a fair value of $2,940 to settle a related party accounts payable of $3,000, resulting in a gain on settlement of debt of $60. (j) On April 12, 2016, the Company issued 2,000,000 shares of common stock with a fair value of $10,400 to settle accounts payable of $10,000, resulting in a loss on settlement of debt of $400. (k) On April 19, 2016, the Company issued 2,000,000 shares of common stock with a fair value of $16,000 for services to be completed over a four-month period, commencing on the date of issuance. Refer to Note 7. (l) On May 26, 2016, the Company issued 300,000 shares of common stock with a fair value of $2,250 to settle accounts payable of $1,500, resulting in a loss on settlement of debt of $750. (m) On May 26, 2016, the Company issued 2,000,000 shares of common stock with a fair value of $15,000 to settle a related party accounts payable of $10,000, resulting in a loss on settlement of debt of $5,000. (n) On May 31, 2016, the Company issued 10,400,000 shares of common stock pursuant to a private placement at Cdn$0.005 per share for proceeds of $40,136 (Cdn$52,000) (o) On May 31, 2016, the Company issued 3,000,000 shares of common stock pursuant to a private placement at $0.005 per share for proceeds of $15,000. Stock transactions during the year ended May 31, 2015: (a) On September 8, 2014, the Company issued 5,000,000 shares of common stock with a fair value of $50,000 to settle related party accounts payable of $50,000. (b) On September 29, 2014, the Company issued 1,500,000 shares of common stock pursuant to a private placement at Cdn$0.01 per share for proceeds of $13,449 (Cdn$15,000). (c) On April 28, 2015, the Company issued 3,500,000 shares of common stock with a fair value of $35,000 to settle related party accounts payable of $35,000. (d) On February 28, 2015, the Company received stock subscriptions for 1,000,000 shares of common stock pursuant to a private placement at Cdn$0.01 per share for proceeds of $7,998 (Cdn$10,000). (e) On April 28, 2015, the Company issued 30,100,000 shares of common stock with a fair value of $301,000 to settle accounts payable of $297,399, resulting in a loss on settlement of debt of $3,601. (f) On May 31, 2015, the Company issued 500,000 shares of common stock pursuant to a private placement at $0.01 per share for proceeds of $5,000. (g) On May 31, 2015, the Company issued 35,500,995 shares of common stock pursuant to a private placement at Cdn$0.0075 per share for proceeds of $214,097 (Cdn$266,257). (h) During the year ended May 31, 2015, the Company received stock subscriptions for 1,500,000 shares of common stock pursuant to a private placement at Cdn$0.01 per share for proceeds of $12,299 (Cdn$15,000).

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	May 31, 2016
Stock-based Compensation [Text Block]	6. Stock-based Compensation On May 28, 2010, the Board of Directors of the Company adopted the 2010 Stock Plan (the “Plan”). The maximum number of shares of the Company’s common stock available for issuance under the Plan is 10,294,500 shares. An aggregate of 5,147,250 shares may be issued under stock options and an aggregate of 5,147,250 shares may be issued in the form of restricted shares. A summary of the Company’s stock option activity is as follows: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (years) Value Outstanding and exercisable: May 31, 2016 200,000 $ 0.05 0.28 $ – May 31, 2015 200,000 $ 0.05 1.28 $ –

Commitments

Commitments	12 Months Ended
	May 31, 2016
Commitments [Text Block]	7. Commitments On January 31, 2007, the Company entered into a consulting agreement with a company whereby it has agreed to pay $7,620 (Cdn$10,000) per month. The Company is obligated to issue a bonus of 5% of the Company’s issued and outstanding common shares as of the date of the payment of the bonus upon and only in the event of the discovery of a major commercially viable mineral resource deposit. As at May 31, 2016, the Company has not issued a bonus. During the year ended May 31, 2016, the Company recorded consulting fees of $95,322 (Cdn$125,000). On April 19, 2016, the Company entered into an investor relations agreement with a company whereby it agreed to pay 2,000,000 shares of common stock with a fair value of $16,000 for investor relations services to be completed over a four-month period, commencing on the date of the agreement. The 2,000,000 shares were issued on the date of the agreement and was considered a prepaid expense. As at May 31, 2016, $6,000 have been amortized resulting in a prepaid balance of $10,000.

Income Taxes

Income Taxes	12 Months Ended
	May 31, 2016
Income Taxes [Text Block]	8. Income Taxes The Company has net operating losses carried forward of $3,308,800 available to offset taxable income in future years which expires beginning in fiscal 2027. The Company is subject to 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 (128,101 ) (205,086 ) Valuation allowance change 128,101 205,086 Provision for income taxes – – The significant components of deferred income tax assets and liabilities at May 31, 2016 and 2015, are as follows: 2016 2015 $ $ Mineral property costs 485,667 484,983 Net operating losses carried forward 1,124,988 997,571 Gross deferred income tax assets 1,610,655 1,482,554 Valuation allowance (1,610,655 ) (1,482,554 ) Net deferred income tax asset – –

Subsequent Events

Subsequent Events	12 Months Ended
	May 31, 2016
Subsequent Events [Text Block]	9. Subsequent Events (a) On April 14, 2015, the Company entered into a Share Exchange and Royalty Agreement pursuant to which the Company will acquire 25% interest in the process technology and cyber security company ENIGMAMobil Inc. (“Enigma”) for the purchase price of $3,000,000, to be paid in shares of common stock of the Company. The Company will also receive 25% royalty of all gross revenue received by Enigma from the sale of licenses of ENIGMAMobil™ mobile security app. The Company agreed to issue a finder’s fee to Texada Consulting Inc. consisting of 30,000,000 shares of common stock of the Company (the “Finder’s Shares”). The Agreement is subject to Wolverine and/or Enigma completing a financing of $2,500,000 and the Company increasing its authorized capital of common stock to allow for the issuance of the Shares and Finder’s Shares. At August 29, 2016, the agreement has not yet closed. (b) On April 19, 2016, the Company signed a Share Purchase Agreement with a Director of the Company, whereby the Company will issue, in a private placement, 400,000,000 shares of common stock of the Company in consideration for one-third of the net proceeds that the Director will receive from the sale of the Director’s 15% interest in Decision-Zone Inc. The Agreement is subject to the Company increasing its authorized capital of common stock to allow for the issuance of the shares to the Director. At August 29, 2016, the agreement has not yet closed.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2016
Use of Estimates [Policy Text Block]	(b) Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to 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 [Policy Text Block]	(c) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Mineral Property Costs [Policy Text Block]	(d) Mineral Property Costs The Company has been in the exploration stage since its inception on February 23, 2006 and has not yet realized any revenues from its planned operations. Mineral property exploration costs are expensed as incurred. Mineral property acquisition costs are initially capitalized. The Company assesses the carrying costs for impairment under ASC 360, “ Property, Plant, and Equipment
Property and Equipment [Policy Text Block]	(e) Property and Equipment Equipment is stated at cost and is depreciated over their estimated useful lives on a three-year straight-line basis.
Long-lived Assets [Policy Text Block]	(f) Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment
Asset Retirement Obligations [Policy Text Block]	(g) Asset Retirement Obligations The Company follows the provisions of ASC 440, “ Asset Retirement and Environmental Obligations”,
Income Taxes [Policy Text Block]	(h) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes Uncertain tax positions are recognized in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. The Company recognizes interest and penalties related to uncertain tax positions in the income tax provision. There are currently no unrecognized tax benefits that if recognized would affect the tax rate. There was no interest or penalties recognized for the years ended May 31, 2016.
Foreign Currency Translation [Policy Text Block]	(i) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. Occasional transactions may occur in Canadian dollars and management has adopted ASC 830, “ Foreign Currency Translation Matters
Stock-based Compensation [Policy Text Block]	(j) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees ,
Earnings (Loss) Per Share [Policy Text Block]	(k) Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share
Financial Instruments and Fair Value Measures [Policy Text Block]	(l) Financial Instruments and Fair Value Measures ASC 820, “ Fair Value Measurements and Disclosures , Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, amounts receivable, loans receivable from related party, accounts payable, and amount due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Comprehensive Income [Policy Text Block]	(m) Comprehensive Income ASC 220, “ Comprehensive Income
Recent Accounting Pronouncements [Policy Text Block]	(n) Recent Accounting Pronouncements 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 results of operations.
Reclassifications [Policy Text Block]	(o) Reclassifications Certain comparative figures have been reclassified to conform to the current year's presentation.

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
	May 31, 2016
Stock Option Activity [Table Text Block]	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (years) Value Outstanding and exercisable: May 31, 2016 200,000 $ 0.05 0.28 $ – May 31, 2015 200,000 $ 0.05 1.28 $ –

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May 31, 2016
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2016 2015 $ $ Income tax recovery at statutory rate (128,101 ) (205,086 ) Valuation allowance change 128,101 205,086 Provision for income taxes – –
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2016 2015 $ $ Mineral property costs 485,667 484,983 Net operating losses carried forward 1,124,988 997,571 Gross deferred income tax assets 1,610,655 1,482,554 Valuation allowance (1,610,655 ) (1,482,554 ) Net deferred income tax asset – –

Organization (Narrative) (Detai

Organization (Narrative) (Details)	12 Months Ended
	May 31, 2016USD ($)
Organization 1	25.00%
Organization 2	$ 2,500,000
Organization 3	128,999
Organization 4	$ 5,237,857

Mineral Properties (Narrative)

Mineral Properties (Narrative) (Details)	12 Months Ended
	May 31, 2016USD ($)shares
Mineral Properties 1 | shares	17,500,000
Mineral Properties 2	$ 201,250
Mineral Properties 3	20
Mineral Properties 4	$ 201,250

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	12 Months Ended
	May 31, 2016USD ($)	May 31, 2016CAD
Related Party Transactions 1	$ 28,603
Related Party Transactions 2	16,082
Related Party Transactions 3	75,363
Related Party Transactions 4	16,470
Related Party Transactions 5	106,777
Related Party Transactions 6	10,678
Related Party Transactions 7	37,558
Related Party Transactions 8	9,120
Related Party Transactions 9	0
Related Party Transactions 10	18,231
Related Party Transactions 11	0
Related Party Transactions 12	11,094
Related Party Transactions 13	16,082
Related Party Transactions 14	4,969
Related Party Transactions 15	0
Related Party Transactions 16	11,073
Related Party Transactions 17	$ 15,256
Related Party Transactions 18 | CAD		CAD 20,000
Related Party Transactions 19	5.00%	5.00%
Related Party Transactions 20	$ 368
Related Party Transactions 21 | CAD		CAD 482

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details)	12 Months Ended
	May 31, 2016USD ($)$ / sharesshares	May 31, 2016CADCAD / sharesshares
Common Stock 1 | shares	3,000,000	3,000,000
Common Stock 2	$ 30,000
Common Stock 3	$ 30,000
Common Stock 4 | shares	4,906,665	4,906,665
Common Stock 5 | CAD / shares		CAD 0.0075
Common Stock 6	$ 29,635
Common Stock 7 | CAD		CAD 36,800
Common Stock 8 | shares	1,500,000	1,500,000
Common Stock 9 | CAD / shares		CAD 0.01
Common Stock 10	$ 12,021
Common Stock 11 | CAD		CAD 15,000
Common Stock 12 | shares	500,000	500,000
Common Stock 13 | CAD / shares		CAD 0.01
Common Stock 14	$ 3,852
Common Stock 15 | CAD		CAD 5,000
Common Stock 16 | shares	1,500,000	1,500,000
Common Stock 17	$ 18,000
Common Stock 18	15,000
Common Stock 19	$ 3,000
Common Stock 20 | shares	300,000	300,000
Common Stock 21	$ 3,000
Common Stock 22	$ 3,000
Common Stock 23 | shares	3,000,000	3,000,000
Common Stock 24 | $ / shares	$ 0.01
Common Stock 25	$ 30,000
Common Stock 26 | shares	7,500,000	7,500,000
Common Stock 27 | CAD / shares		CAD 0.01
Common Stock 28	$ 57,046
Common Stock 29 | CAD		CAD 75,000
Common Stock 30 | shares	600,000	600,000
Common Stock 31	$ 2,940
Common Stock 32	3,000
Common Stock 33	$ 60
Common Stock 34 | shares	2,000,000	2,000,000
Common Stock 35	$ 10,400
Common Stock 36	10,000
Common Stock 37	$ 400
Common Stock 38 | shares	2,000,000	2,000,000
Common Stock 39	$ 16,000
Common Stock 40 | shares	300,000	300,000
Common Stock 41	$ 2,250
Common Stock 42	1,500
Common Stock 43	$ 750
Common Stock 44 | shares	2,000,000	2,000,000
Common Stock 45	$ 15,000
Common Stock 46	10,000
Common Stock 47	$ 5,000
Common Stock 48 | shares	10,400,000	10,400,000
Common Stock 49 | CAD / shares		CAD 0.005
Common Stock 50	$ 40,136
Common Stock 51 | CAD		CAD 52,000
Common Stock 52 | shares	3,000,000	3,000,000
Common Stock 53 | $ / shares	$ 0.005
Common Stock 54	$ 15,000
Common Stock 55 | shares	5,000,000	5,000,000
Common Stock 56	$ 50,000
Common Stock 57	$ 50,000
Common Stock 58 | shares	1,500,000	1,500,000
Common Stock 59 | CAD / shares		CAD 0.01
Common Stock 60	$ 13,449
Common Stock 61 | CAD		CAD 15,000
Common Stock 62 | shares	3,500,000	3,500,000
Common Stock 63	$ 35,000
Common Stock 64	$ 35,000
Common Stock 65 | shares	1,000,000	1,000,000
Common Stock 66 | CAD / shares		CAD 0.01
Common Stock 67	$ 7,998
Common Stock 68 | CAD		CAD 10,000
Common Stock 69 | shares	30,100,000	30,100,000
Common Stock 70	$ 301,000
Common Stock 71	297,399
Common Stock 72	$ 3,601
Common Stock 73 | shares	500,000	500,000
Common Stock 74 | $ / shares	$ 0.01
Common Stock 75	$ 5,000
Common Stock 76 | shares	35,500,995	35,500,995
Common Stock 77 | CAD / shares		CAD 0.0075
Common Stock 78	$ 214,097
Common Stock 79 | CAD		CAD 266,257
Common Stock 80 | shares	1,500,000	1,500,000
Common Stock 81 | CAD / shares		CAD 0.01
Common Stock 82	$ 12,299
Common Stock 83 | CAD		CAD 15,000

Stock-based Compensation (Narra

Stock-based Compensation (Narrative) (Details)	12 Months Ended
	May 31, 2016shares
Stock-based Compensation 1	10,294,500
Stock-based Compensation 2	5,147,250
Stock-based Compensation 3	5,147,250

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - 12 months ended May 31, 2016	USD ($)CAD / moshares	CADCAD / moshares
Commitments 1	$ 7,620
Commitments 2 | CAD / mo	10,000	10,000
Commitments 3	5.00%	5.00%
Commitments 4	$ 95,322
Commitments 5 | CAD		CAD 125,000
Commitments 6 | shares	2,000,000	2,000,000
Commitments 7	$ 16,000
Commitments 8 | shares	2,000,000	2,000,000
Commitments 9	$ 6,000
Commitments 10	$ 10,000

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	May 31, 2016USD ($)
Income Taxes 1	$ 3,308,800
Income Taxes 2	34.00%

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details)	12 Months Ended
	May 31, 2016USD ($)shares
Subsequent Events 1	25.00%
Subsequent Events 2 | $	$ 3,000,000
Subsequent Events 3	25.00%
Subsequent Events 4 | shares	30,000,000
Subsequent Events 5 | $	$ 2,500,000
Subsequent Events 6 | shares	400,000,000
Subsequent Events 7	15.00%

Stock Option Activity (Details)

Stock Option Activity (Details)	12 Months Ended
	May 31, 2016USD ($)
Stock-based Compensation Stock Option Activity 1	$ 200,000
Stock-based Compensation Stock Option Activity 2	0.05
Stock-based Compensation Stock Option Activity 3	0.28
Stock-based Compensation Stock Option Activity 4	$ 0
Stock-based Compensation Stock Option Activity 5	$ 200,000
Stock-based Compensation Stock Option Activity 6	0.05
Stock-based Compensation Stock Option Activity 7	1.28
Stock-based Compensation Stock Option Activity 8	$ 0

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	May 31, 2016USD ($)
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 1	$ (128,101)
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 2	(205,086)
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 3	128,101
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 4	205,086
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 5	0
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 6	$ 0

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit) (Details)	12 Months Ended
	May 31, 2016USD ($)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 1	$ 485,667
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 2	484,983
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 3	1,124,988
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 4	997,571
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 5	1,610,655
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 6	1,482,554
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 7	(1,610,655)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 8	(1,482,554)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 9	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 10	$ 0