Wolverine Technologies (WOLV) 10-K 5 Oct 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	May 31, 2017	Oct. 04, 2017	Nov. 30, 2016
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 31, 2017
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		346,520,993
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 2,019,995
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

Balance Sheets

Balance Sheets - USD ($)	May 31, 2017	May 31, 2016
Current Assets
Cash	$ 47	$ 2,594
Other receivable	1,733	5,465
Loans receivable from related party	0	15,256
Prepaid expenses	0	10,000
Total Assets	1,780	33,315
Current Liabilities
Accounts payable and accrued liabilities	205,436	129,712
Advances from shareholder	15,950	5,251
Short term debt - related parties	59,023	27,351
Total Liabilities	280,409	162,314
Stockholders' Deficit
Common stock, 500,000,000 shares authorized, $0.001 par value 346,520,993 and 315,170,993 shares issued and outstanding at May 31, 2017 and 2016, respectively	346,521	315,171
Subscriptions received	26,798	0
Additional paid-in capital	4,882,331	4,793,687
Accumulated deficit	(5,534,279)	(5,237,857)
Total Stockholders' Deficit	(278,629)	(128,999)
Total Liabilities and Stockholders' Deficit	$ 1,780	$ 33,315

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	May 31, 2017	May 31, 2016
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	346,520,993	315,170,993
Common Stock, Shares, Outstanding	346,520,993	315,170,993

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	May 31, 2017	May 31, 2016
Operating Expenses
General and administrative	$ 286,164	$ 368,240
Mineral exploration costs	0	2,010
Total Operating Expenses	286,164	370,250
Net Loss Before Other Expenses	(286,164)	(370,250)
Other Income (Expenses)
Interest income	570	358
Foreign exchange gain (loss)	1,548	(4,505)
Gain (loss) on settlement of debt	3,617	(9,090)
Write-off of interest and loans receivables	(15,993)	0
Total Other Income (Expenses)	(10,258)	(13,237)
Net Loss	$ (296,422)	$ (383,487)
Net Loss Per Share, Basic and Diluted	$ 0	$ 0
Weighted Average Shares Outstanding, Basic and Diluted	337,244,829	288,145,073

Statements of Stockholders Defi

Statements of Stockholders Deficit - USD ($)	Common Stock [Member]	Subscriptions Received [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at May. 31, 2015	$ 272,664		$ 4,550,914	$ (4,854,370)	$ (30,792)
Beginning 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
Common stock issued for cash	$ 15,600		47,769		63,369
Common stock issued for cash (Shares)	15,600,000
Common stock subscribed for cash		$ 26,798			26,798
Common stock issued to settle debt	$ 11,750		30,875		42,625
Common stock issued to settle debt (Shares)	11,750,000
Common stock issued to settle related party debt	$ 2,000		5,000		7,000
Common stock issued to settle related party debt (Shares)	2,000,000
Common stock issued for services	$ 2,000		5,000		7,000
Common stock issued for services (Shares)	2,000,000
Net loss for the year				(296,422)	(296,422)
Ending Balance at May. 31, 2017	$ 346,521	$ 26,798	$ 4,882,331	$ (5,534,279)	$ (278,629)
Ending Balance (Shares) at May. 31, 2017	346,520,993

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	May 31, 2017	May 31, 2016
Operating Activities
Net loss	$ (296,422)	$ (383,487)
Adjustments to reconcile net loss to net cash used in operating activities:
Shares issued for services	7,000	6,000
(Gain) loss on settlement of debt	(3,617)	9,090
Write-off of interest and loans receivable	15,993	0
Bad debt expense	2,815	0
Changes in operating assets and liabilities:
Accounts receivable	0	(1,479)
Prepaid expenses	10,000	5,000
Accounts payable	130,682	85,609
Accrued liabilities	0	1,046
Accounts payable - related party	(4,401)	0
Net Cash Used in Operating Activities	(137,950)	(259,774)
Investing Activities
Investment in related party loans receivable	0	(15,256)
Net Cash Provided by (Used in) Investing Activities	0	(15,256)
Financing Activities
Proceeds from issuance of common stock	63,369	187,690
Proceeds from common stock subscriptions	26,798	0
Advances from shareholder	7,120	5,251
Due to related parties	15,248	13,196
Net Cash Provided by Financing Activities	112,535	187,690
Effect of foreign currency on cash	22,868	0
Decrease in Cash	(2,547)	(87,340)
Cash, Beginning of Year	2,594	89,934
Cash, End of Year	47	2,594
Non-cash Investing and Financing Activities:
Shares issued to settle accounts payable	42,625	63,650
Shares issued to settle related party debt	7,000	17,940
Shares issued for prepaid services	0	16,000
Payments made by shareholders on behalf of company	13,967	0
Supplemental Disclosures:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Organization

Organization	12 Months Ended
	May 31, 2017
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 to include cyber security. 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 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 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 8. 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, 2017, the Company has a working capital deficiency of $278,629 and has accumulated losses of $5,534,279. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	May 31, 2017
Summary of Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies (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) 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, 2017 and 2016. (f) 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 (g) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees , (h) Earnings (Loss) Per Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share (i) 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, accounts receivable, accounts payable and amounts 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. (j) Comprehensive Income ASC 220, “ Comprehensive Income (k) 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. (l) Reclassifications Certain comparative figures have been reclassified to conform to the current year's presentation.

Related Party Transactions

Related Party Transactions	12 Months Ended
	May 31, 2017
Related Party Transactions [Text Block]	3. Related Party Transactions (a) During the year ended May 31, 2017, the Company incurred consulting fees of $30,020 (2016 - $28,603) to a company controlled by the President of the Company. (b) During the year ended May 31, 2017, the Company incurred consulting fees of $33,576 (2016 - $75,363) to a Director of the Company. (c) As at May 31, 2017, the Company owes $21,765 (2016 - $9,120) to a company controlled by the President of the Company, which is non-interest bearing, unsecured and due on demand. (d) As at May 31, 2017, the Company owes $37,257 (2016 - $18,231) to a Director of the Company, which is non-interest bearing, unsecured and due on demand. (e) As at May 31, 2017, the Company owes $15,950 (2016 - $5,251) to a shareholder of the Company, which is non-interest bearing, unsecured and due on demand. This amount consists of advances to the Company of $7,120 (2016 - $2,500) and expenses incurred on behalf of the Company of $4,649 (2016 - $2,751), repayment of $1,000 (2016 - $Nil) with remaining change due to foreign exchange. We note the shareholder is not considered a related party as he owns less than 1% of the shares outstanding as of balance sheet date. (f) On December 7, 2015, in exchange for prior advances, the Company received a $15,060 (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, 2017, the loan was in default and the Company wrote-off accrued interest and recorded a loss of $933 (Cdn$1,239) and the principal amount of $15,060 (Cdn$20,000).

Common Stock

Common Stock	12 Months Ended
	May 31, 2017
Common Stock [Text Block]	4. Common Stock Stock transactions during the year ended May 31, 2017: (a) On September 16, 2016, the Company issued 13,100,000 shares of common stock pursuant to a private placement at Cdn$0.005 per share for proceeds of $50,869 (Cdn$65,500). (b) On September 16, 2016, the Company issued 2,500,000 shares of common stock pursuant to a private placement at $0.005 per share for proceeds of $12,500. (c) On September 16, 2016, the Company issued 11,750,000 shares of common stock with a fair value of $42,625 to settle accounts payable of $45,606, resulting in a gain on settlement of debt of $2,981. (d) On September 16, 2016, the Company issued 2,000,000 shares of common stock with a fair value of $7,000 to settle related party accounts payable of $7,620, resulting in a gain on settlement of debt of $620. (e) On September 16, 2016, the Company issued 2,000,000 shares of common stock with a fair value of $7,000 for services to be completed over a four-month period, commencing on the date of the agreement. Refer to Note 6. (f) During the year ended May 31, 2017, the Company received cash proceeds of $26,798 (Cdn$36,000) relating to a subsequent issuance of 7,200,000 shares of common stock. As at October 4, 2017 these shares have not yet been issued. (g) The Company entered into various accounts payable settlement agreements with several creditors to settle $23,086 (Cdn$31,000) of debt with the issuance of 6,200,000 shares of common stock. As at May 31, 2017, the shares have not been issued and the amounts due are reflected in accounts payables. 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 6. (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-based Compensation

Stock-based Compensation	12 Months Ended
	May 31, 2017
Stock-based Compensation [Text Block]	5. 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, 2017 – – – $ – May 31, 2016 200,000 $ 0.05 0.28 $ – On September 9, 2016, 200,000 outstanding stock options exercisable at $0.05 per share expired without exercise.

Commitments

Commitments	12 Months Ended
	May 31, 2017
Commitments [Text Block]	6. Commitments On January 31, 2007, the Company entered into a consulting agreement with a company whereby it has agreed to pay $7,407 (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, 2017, the Company has not issued a bonus. During the year ended May 31, 2017, the Company recorded consulting fees of $90,609 (Cdn$120,000). On September 7, 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 $7,000 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 September 16, 2016 and was considered a prepaid expense. As at May 31, 2017, the amount has been fully amortized resulting in a prepaid balance of $nil. The Company entered into various accounts payable settlement agreements with several creditors to settle $23,086 (Cdn$31,000) of debt with the issuance of 6,200,000 shares of common stock. As at May 31, 2017, the shares have not been issued and the amounts due are reflected in accounts payables.

Income Taxes

Income Taxes	12 Months Ended
	May 31, 2017
Income Taxes [Text Block]	7. Income Taxes The Company has net operating losses carried forward of $3,605,200 available to offset taxable income in future years which expires beginning in fiscal 2027. Under section 382 of the Internal Revenue Code such a change in control negates much of the tax loss carry forward and deferred income tax. The Company is subject to examination by the IRS for tax years 2014 to 2016. The Company is also subject to income tax in Canada which remain subject to examination for tax years 2014 to 2016. 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: 2017 2016 $ $ Income tax recovery at statutory rate (100,783 ) (128,101 ) Valuation allowance change 100,783 128,101 Provision for income taxes – – The significant components of deferred income tax assets and liabilities at May 31, 2017 and 2016, are as follows: 2017 2016 $ $ Mineral property costs 485,667 485,667 Net operating losses carried forward 1,225,771 1,124,988 Gross deferred income tax assets 1,711,438 1,610,655 Valuation allowance (1,711,438 ) (1,610,655 ) Net deferred income tax asset – –

Subsequent Events

Subsequent Events	12 Months Ended
	May 31, 2017
Subsequent Events [Text Block]	8. 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 October 4, 2017, the agreement has not yet closed and no shares have been issued. The agreement has been extended to December 31, 2017. (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 October 4, 2017, the agreement has not yet closed. (c) In July 2017, the Company received cash proceeds of $3,724 (Cdn$5,000) relating to a subsequent issuance of 1,000,000 shares of common stock. As at October 4, 2017 these shares have not yet been issued. (d) In September 2017, the Company received cash proceeds of $15,000 relating to a subsequent issuance of 3,000,000 shares of common stock. As Of October 4, 2017 these shares have not yet been issued.

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2017
Basis of Presentation [Policy Text Block]	(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.
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
Income Taxes [Policy Text Block]	(e) 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, 2017 and 2016.
Foreign Currency Translation [Policy Text Block]	(f) 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]	(g) 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]	(h) 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]	(i) 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, accounts receivable, accounts payable and amounts 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]	(j) Comprehensive Income ASC 220, “ Comprehensive Income
Recent Accounting Pronouncements [Policy Text Block]	(k) 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]	(l) 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, 2017
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, 2017 – – – $ – May 31, 2016 200,000 $ 0.05 0.28 $ –

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May 31, 2017
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2017 2016 $ $ Income tax recovery at statutory rate (100,783 ) (128,101 ) Valuation allowance change 100,783 128,101 Provision for income taxes – –
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2017 2016 $ $ Mineral property costs 485,667 485,667 Net operating losses carried forward 1,225,771 1,124,988 Gross deferred income tax assets 1,711,438 1,610,655 Valuation allowance (1,711,438 ) (1,610,655 ) Net deferred income tax asset – –

Organization (Narrative) (Detai

Organization (Narrative) (Details)	12 Months Ended
	May 31, 2017USD ($)
Organization 1	$ 2,500,000
Organization 2	278,629
Organization 3	$ 5,534,279

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	12 Months Ended
	May 31, 2017USD ($)	May 31, 2017CAD
Related Party Transactions 1	$ 30,020
Related Party Transactions 2	28,603
Related Party Transactions 3	33,576
Related Party Transactions 4	75,363
Related Party Transactions 5	21,765
Related Party Transactions 6	9,120
Related Party Transactions 7	37,257
Related Party Transactions 8	18,231
Related Party Transactions 9	15,950
Related Party Transactions 10	5,251
Related Party Transactions 11	7,120
Related Party Transactions 12	2,500
Related Party Transactions 13	4,649
Related Party Transactions 14	2,751
Related Party Transactions 15	1,000
Related Party Transactions 16	$ 0
Related Party Transactions 17	1.00%	1.00%
Related Party Transactions 18	$ 15,060
Related Party Transactions 19 | CAD		CAD 20,000
Related Party Transactions 20	5.00%	5.00%
Related Party Transactions 21	$ 933
Related Party Transactions 22 | CAD		CAD 1,239
Related Party Transactions 23	$ 15,060
Related Party Transactions 24 | CAD		CAD 20,000

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details)	12 Months Ended
	May 31, 2017USD ($)$ / sharesshares	May 31, 2017CADCAD / sharesshares
Common Stock 1 | shares	13,100,000	13,100,000
Common Stock 2 | CAD / shares		CAD 0.005
Common Stock 3	$ 50,869
Common Stock 4 | CAD		CAD 65,500
Common Stock 5 | shares	2,500,000	2,500,000
Common Stock 6 | $ / shares	$ 0.005
Common Stock 7	$ 12,500
Common Stock 8 | shares	11,750,000	11,750,000
Common Stock 9	$ 42,625
Common Stock 10	45,606
Common Stock 11	$ 2,981
Common Stock 12 | shares	2,000,000	2,000,000
Common Stock 13	$ 7,000
Common Stock 14	7,620
Common Stock 15	$ 620
Common Stock 16 | shares	2,000,000	2,000,000
Common Stock 17	$ 7,000
Common Stock 18	$ 26,798
Common Stock 19 | CAD		CAD 36,000
Common Stock 20 | shares	7,200,000	7,200,000
Common Stock 21	$ 23,086
Common Stock 22 | CAD		CAD 31,000
Common Stock 23 | shares	6,200,000	6,200,000
Common Stock 24 | shares	3,000,000	3,000,000
Common Stock 25	$ 30,000
Common Stock 26	$ 30,000
Common Stock 27 | shares	4,906,665	4,906,665
Common Stock 28 | CAD / shares		CAD 0.0075
Common Stock 29	$ 29,635
Common Stock 30 | CAD		CAD 36,800
Common Stock 31 | shares	1,500,000	1,500,000
Common Stock 32 | CAD / shares		CAD 0.01
Common Stock 33	$ 12,021
Common Stock 34 | CAD		CAD 15,000
Common Stock 35 | shares	500,000	500,000
Common Stock 36 | CAD / shares		CAD 0.01
Common Stock 37	$ 3,852
Common Stock 38 | CAD		CAD 5,000
Common Stock 39 | shares	1,500,000	1,500,000
Common Stock 40	$ 18,000
Common Stock 41	15,000
Common Stock 42	$ 3,000
Common Stock 43 | shares	300,000	300,000
Common Stock 44	$ 3,000
Common Stock 45	$ 3,000
Common Stock 46 | shares	3,000,000	3,000,000
Common Stock 47 | $ / shares	$ 0.01
Common Stock 48	$ 30,000
Common Stock 49 | shares	7,500,000	7,500,000
Common Stock 50 | CAD / shares		CAD 0.01
Common Stock 51	$ 57,046
Common Stock 52 | CAD		CAD 75,000
Common Stock 53 | shares	600,000	600,000
Common Stock 54	$ 2,940
Common Stock 55	3,000
Common Stock 56	$ 60
Common Stock 57 | shares	2,000,000	2,000,000
Common Stock 58	$ 10,400
Common Stock 59	10,000
Common Stock 60	$ 400
Common Stock 61 | shares	2,000,000	2,000,000
Common Stock 62	$ 16,000
Common Stock 63 | shares	300,000	300,000
Common Stock 64	$ 2,250
Common Stock 65	1,500
Common Stock 66	$ 750
Common Stock 67 | shares	2,000,000	2,000,000
Common Stock 68	$ 15,000
Common Stock 69	10,000
Common Stock 70	$ 5,000
Common Stock 71 | shares	10,400,000	10,400,000
Common Stock 72 | CAD / shares		CAD 0.005
Common Stock 73	$ 40,136
Common Stock 74 | CAD		CAD 52,000
Common Stock 75 | shares	3,000,000	3,000,000
Common Stock 76 | $ / shares	$ 0.005
Common Stock 77	$ 15,000

Stock-based Compensation (Narra

Stock-based Compensation (Narrative) (Details)	12 Months Ended
	May 31, 2017$ / sharesshares
Stock-based Compensation 1	10,294,500
Stock-based Compensation 2	5,147,250
Stock-based Compensation 3	5,147,250
Stock-based Compensation 4	200,000
Stock-based Compensation 5 | $ / shares	$ 0.05

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - 12 months ended May 31, 2017	USD ($)CAD / moshares	CADCAD / moshares
Commitments 1	$ 7,407
Commitments 2 | CAD / mo	10,000	10,000
Commitments 3	5.00%	5.00%
Commitments 4	$ 90,609
Commitments 5 | CAD		CAD 120,000
Commitments 6 | shares	2,000,000	2,000,000
Commitments 7	$ 7,000
Commitments 8 | shares	2,000,000	2,000,000
Commitments 9	$ 0
Commitments 10	$ 23,086
Commitments 11 | CAD		CAD 31,000
Commitments 12 | shares	6,200,000	6,200,000

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	May 31, 2017USD ($)
Income Taxes 1	$ 3,605,200
Income Taxes 2	34.00%

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - 12 months ended May 31, 2017	USD ($)shares	CADshares
Subsequent Events 1	25.00%	25.00%
Subsequent Events 2 | $	$ 3,000,000
Subsequent Events 3	25.00%	25.00%
Subsequent Events 4 | shares	30,000,000	30,000,000
Subsequent Events 5 | $	$ 2,500,000
Subsequent Events 6 | shares	400,000,000	400,000,000
Subsequent Events 7	15.00%	15.00%
Subsequent Events 8 | $	$ 3,724
Subsequent Events 9 | CAD		CAD 5,000
Subsequent Events 10 | shares	1,000,000	1,000,000
Subsequent Events 11 | $	$ 15,000
Subsequent Events 12 | shares	3,000,000	3,000,000

Stock Option Activity (Details)

Stock Option Activity (Details)	12 Months Ended
	May 31, 2017USD ($)
Stock-based Compensation Stock Option Activity 1	$ 0
Stock-based Compensation Stock Option Activity 2	0
Stock-based Compensation Stock Option Activity 3	0
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	0.28
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, 2017USD ($)
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 1	$ (100,783)
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 2	(128,101)
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 3	100,783
Income Taxes Schedule Of Effective Income Tax Rate Reconciliation 4	128,101
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, 2017USD ($)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 1	$ 485,667
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 2	485,667
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 3	1,225,771
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 4	1,124,988
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 5	1,711,438
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 6	1,610,655
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 7	(1,711,438)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 8	(1,610,655)
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 9	0
Income Taxes Schedule Of Components Of Income Tax Expense (benefit) 10	$ 0