Stealth (STTH) 10-Q 23 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	9 Months Ended
	Sep. 30, 2015	Nov. 20, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Excelsis Investments Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		53,811,162
Entity Public Float		$ 0
Amendment Flag	false
Entity Central Index Key	1,496,818
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash	$ 112,766	$ 189,104
Accounts receivable	97,851	17,500
Accounts receivable – related party	24,500	87,500
Prepaid expenses	1,525	1,525
Inventory	102,451	16,184
Deferred financing costs		1,703
Total Current Assets	339,093	313,516
Intangible assets, net	283,030	393,098
Total Assets	622,123	706,614
Current Liabilities
Accounts payable and accrued liabilities	172,425	158,842
Accounts payable – related party	43,698	7,490
Derivative liabilities	439,916	347,672
Loan payable	176,645	120,000
Due to related parties	24,433	85,724
Liability for shares issuable – related party	40,990	513,101
Convertible debentures, net of unamortized discount of $0 and $271,460	488,258	251,540
Total Current Liabilities	1,386,365	1,484,369
Loans payable - related party	75,000	75,000
Total Liabilities	1,461,365	1,559,369
STOCKHOLDERS' DEFICIT
Preferred Stock Authorized: 500,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: 1,000,000 preferred shares	1,000	1,000
Common Stock Authorized: 750,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 53,811,162 and 26,466,311 common shares, respectively	53,812	26,466
Additional paid-in capital	1,418,528	1,018,802
Accumulated deficit	(2,312,582)	(1,899,023)
Total Stockholders' Deficit	(839,242)	(852,755)
Total Liabilities and Stockholders' Deficit	$ 622,123	$ 706,614

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Convertible debentures, net of unamortized discount (in Dollars)	$ 0	$ 271,460
Preferred Shares: Authorized	500,000,000	500,000,000
Preferred Shares: par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock: Issued	1,000,000	1,000,000
Common Stock: Authorized	750,000,000	750,000,000
Common Stock: par value (in Dollars per share)	$ 0.001	$ 0.001
Common Stock: Issued	53,811,162	26,466,311
Common Stock: Outstanding	53,811,162	26,466,311

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue of goods	$ 193,173	$ 120	$ 244,163	$ 120
Revenue of goods – related party		10,000	10,000	10,000
Revenue of services		4,944	23,862	4,944
Revenue of services – related party	191,000	150,000	615,600	150,000
Cost of goods sold	(29,935)	(5)	(40,829)	(5)
Cost of goods – related party		(2,700)	(2,700)	(2,700)
Cost of service – related party	(11,050)		(132,550)
Gross Margin	343,188	162,359	717,546	162,359
Operating Expenses
Amortization	37,093		110,068
Compensation		3,320		3,320
Consulting	70,195	9,390	127,334	260,482
General and administrative	140,863	81,589	328,975	189,192
Impairment of goodwill		198,834		198,834
Payroll	60,027	77,457	193,527	97,727
Professional fees	7,750	10,954	71,291	86,793
Research and development		102,035		102,035
Transfer agent fees	205	113	450	601
Total Operating Expenses	316,133	483,692	831,645	938,984
Income (Loss) Before Other Income (Expense)	27,055	(321,333)	(114,099)	(776,625)
Other Income (Expense)
Gain (loss) on change in fair value of derivative liabilities	(11,297)	(1,319)	(289,859)	651,934
Gain on forgiveness of convertible debt	88,554		91,615	169,726
Interest expense	(30,887)	(57,884)	(573,327)	(195,638)
Make whole gain	232,428		472,111
Total Other Income (Expense)	278,798	(59,203)	(299,460)	626,022
Net Income (Loss) from Continuing Operations	305,853	(380,536)	(413,559)	(150,603)
Discontinued Operations
Net loss from discontinued operations		(5,192)		(38,813)
Net Income (Loss)	$ 305,853	$ (385,728)	$ (413,559)	$ (189,416)
Net Earnings per Share
Net income (loss) – Basic (in Dollars per share)	$ 0.01	$ (0.02)	$ (0.01)	$ (0.01)
Net income (loss) – Diluted (in Dollars per share)	0	(0.01)	0	0
Continuing operations – Basic (in Dollars per share)	0.01	(0.02)	(0.01)	(0.01)
Continuing operations – Diluted (in Dollars per share)	$ 0	(0.01)	$ 0	0
Discontinued Operations – Basic and Diluted (in Dollars per share)		$ 0		$ 0
Weighted Average Shares Outstanding
Basic (in Shares)	49,430,094	19,904,464	37,482,725	19,721,766
Diluted (in Shares)	93,175,856	19,904,464	37,482,725	19,721,766

Consolidated Statements of Cash

Consolidated Statements of Cashflows (Unaudited) - USD ($)	3 Months Ended			5 Months Ended	9 Months Ended								12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2014	Sep. 30, 2015	Sep. 29, 2015	Sep. 28, 2015	Sep. 27, 2015	Sep. 26, 2015	Sep. 25, 2015	Sep. 23, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 26, 2014
Operating Activities
Net loss for the period					$ (413,559)							$ (150,603)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible debenture					271,460				$ 285			167,211
Amortization of customer list					110,068
Amortization of deferred financing costs		$ 975			1,703	$ 21	$ 823			$ 285	$ 288	6,418		$ 152
Default penalty on convertible debenture				$ 9,000	228,505	26,500	9,040	$ 125,000
Make whole gain	$ (232,428)				(472,111)	11,104			2,658
Gain on forgiveness of debt					(91,615)							(169,726)
Impairment of goodwill			$ 198,834									198,834
Imputed interest					4,488
Issuance of debt for services												250,000
Issuance of shares for services					15,000							330
Loss (gain) on change in fair value of derivative liabilities					289,859							(651,934)
Shares to be issued for compensation			3,320									3,320
Changes in operating assets and liabilities:
Accounts receivable					(80,351)
Accounts receivable – related party					63,000							(10,000)
Inventory					(86,267)							(24,295)
Accounts payable and accrued liabilities					51,920							45,458
Accounts payable and accrued liabilities – related parties					36,208
Due to related parties					(61,291)							276,000
Net cash used in operating activities					(132,983)							(58,987)
Financing Activities
Proceeds from issuance of convertible debentures, net of financing fees												298,200
Proceeds from issuance of loan payable					67,000							75,000
Repayments of loan payable					(10,355)
Net cash provided by financing activities					56,645							373,200
Discontinued Operations:
Operating activities												(425,816)
Decrease in cash					(76,338)							(111,603)
Cash, beginning of period					189,104	189,104	189,104	189,104	189,104	189,104	189,104	227,502	$ 227,502	$ 227,502
Cash, end of period	$ 112,766	$ 189,104	$ 115,899	189,104	112,766							115,899	189,104
Non-cash transactions
Fair value of shares to be issued for acquisition of intangible assets												441,884
Common shares issued for convertible notes and accrued interest					209,969							35,000
Reclassification of derivative liability to APIC					$ 197,615							24,681	35,374
Recognition of debt discount due to derivative				$ 17,663		$ 1,029	$ 41,526	$ 88,357	$ 46,652	$ 46,652	$ 47,044	$ 101,546	$ 401,888

1. Nature of Operations and Con

1. Nature of Operations and Continuance of Business	9 Months Ended
	Sep. 30, 2015
Disclosure Text Block [Abstract]
Nature of Operations [Text Block]	1. Nature of Operations and Going Concern Pub Crawl Holdings, Inc. (the "Company") was incorporated in the state of Nevada on May 27, 2010. On June 14, 2010, the Company entered into an Assignment Agreement (the "Acquisition") with PB PubCrawl.com LLC ("PubCrawl"), a California limited liability company, whereby the Company acquired a 100% interest in the member shares of PubCrawl in exchange for 5,000,000 common shares of the Company. The Acquisition was accounted for in accordance with ASC 805-50, Related Issues, as the companies were under common control prior to acquisition. On September 3, 2012, the Company sold their rights to PubCrawl to the former President and Director of the Company. On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. ("Mobile Dynamic"), a company incorporated in the state of Florida on November 7, 2012, in exchange for the issuance of 10,000,000 common shares. As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company. Effectively, Mobile Dynamic held 73% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes. On July 13, 2013, the Company entered into a share exchange agreement with Career Start, Inc. ("Career"), a private corporation formed under the state of Florida on February 4, 2013. Under the terms of the agreement, the Company acquired the net assets of Career in exchange for 4,714,286 common shares of the Company. The acquisition was between two related parties and has been accounted on a cost basis, as disclosed in Note 3 of the financial statements. On October 24, 2013, the Company effected a corporation name change to Excelsis Investments Inc. On September 1, 2014, the Company entered into a purchase agreement with a non-related party to purchase intangible assets by issuing 30% of the outstanding common shares of the Company as determined on an as-converted, fully-diluted basis, which shall not be subject to dilution by any future issuances for the purchase of 3,000 customer accounts The Company is recognizing the revenue generated from the intangible asset on a net basis. On November 5, 2014, the Company entered into share exchange agreement with a former officer of the Company in regards to common shares in the Company's wholly-owned subsidiaries, Career Start, Inc ("CSI") and Career Start Management ("CSM"), private corporations incorporated in the state of Florida and New York, respectively. Under the terms of the agreement, the Company received 3,111,429 shares of the Company held by the former officer in exchange for 100% of the issued and outstanding common shares of CSI and CSM. These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at September 30, 2015, the Company has a working capital deficit of $1,047,272 and an accumulated deficit of $2,312,582. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company's future operations. 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.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies a) Basis of Presentation and Principles of Consolidation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. The Company's fiscal year end is December 31. b) Use of Estimates The preparation of financial statements in conformity with US GAAP 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 share-based payments, collectability of accounts receivable, impairment of goodwill and intangible assets, and the 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 a maturity of three months or less at the time of issuance to be cash equivalents. As at September 30, 2015 and December 31, 2014, the Company had no cash equivalents. d) Interim Financial Statements These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. e) Accounts Receivable Accounts receivable represents amounts owed from customers Stealth Card orders and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company's best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of September 30, 2015 and December 31, 2014, the Company had no allowances for doubtful accounts. f) Inventory Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions. g) Goodwill Goodwill is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets. During the year ended December 31, 2014, the Company recorded a full impairment of its goodwill account of $198,834 as the Company sold its interest in Career Start Inc, and Career Start Management. As at September 30, 2015 and December 31, 2014, the Company had no amount recorded for goodwill. h) Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with a useful life of three years and amortized straight line over three years. During the nine months ended September 30, 2015, the Company incurred $110,068 (2014 - $nil) in amortization expense. i) Long-Lived Assets In accordance with ASC 360, " Property, Plant and Equipment" j) Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share k) Revenue Recognition The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, Revenue Recognition, The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company does not act as the principal in its revenue-earnings activities related to certain service revenues where we do not bear enough of the risks in the transaction to record them on the gross basis. Revenues for these activities are recorded based on the net amount earned by the Company. l) Cost of Revenue For the Company's product sales, cost of revenue consists of inventory sold in each transaction. For the Company's service sales, cost of revenue consists of engineering services provided by a related party. m) Research and Development Costs Research and development costs are charged to operations as incurred. n) Financial Instruments Pursuant to 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 accrued liabilities, loan payable, amount due to related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table represents assets and liabilities that are measured and recognized at fair value as of September 30, 2015, on a recurring basis: Level 1 $ Level 2 $ Level 3 $ Total gains and (losses) Cash 112,766 – – – Liabilities for share issuable – related party (40,990 ) – – 472,111 Derivative liabilities – – (439,916 ) (289,859 ) Total 71,776 – (439,916 ) 182,252 The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis: Level 1 $ Level 2 $ Level 3 $ Total gains and (losses) Cash 189,104 – – – Liabilities for share issuable – related party (513,101 ) – – (514,386 ) Derivative liabilities – – (347,672 ) 672,095 Total (323,997 ) – (347,672 ) 157,709 o) Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 " Accounting for Income Taxes p) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company 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.

3. Discontinued Operations

3. Discontinued Operations	9 Months Ended
	Sep. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3. Discontinued Operations On November 5, 2014, the Company discontinued operations and sold its interest in its wholly owned subsidiaries, Career Start Inc. and Career Start Management Inc. As a result of the Company's decision, all assets, liabilities, and expenses related to the subsidiaries have been classified as discontinued operations. The results of Career Start Inc. and Career Start Management Inc. discontinued operations are summarized as follows: Statement of Operations: For the three months ended September 30, 2015 $ For the three months ended September 30, 2014 $ For the nine months ended September 30, 2015 $ For the nine months ended September 30, 2014 $ Revenues – – – 4,085,502 Cost of Sales – (1,121 ) – (3,598,232 ) Gross Margin – (1,121 ) – 487,270 Operating Expenses General and administrative – 4,071 – 213,969 Payroll – – – 309,930 Professional fees – – – 2,184 Total Operating Expenses – 4,071 – 526,083 Net Income (loss) from Discontinued Operations – (5,192 ) – (38,813 )

4.Convertible Debenture

4.Convertible Debenture	9 Months Ended
	Sep. 30, 2015
Table Text Block Supplement [Abstract]
Convertible Debt [Table Text Block]	4. Convertible Debentures a) On January 23, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on October 23, 2014. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (July 22, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company's common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. On July 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $57,846 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,767 as accretion expense. During the year ended December 31, 2014, the Company issued 1,574,830 common shares for the conversion of $45,000 and recorded amortization of $17,663. Pursuant to the agreement, the convertible note matured on October 23, 2014 and 150% of the remaining balance in principal and interest is payable. During the year ended December 31, 2014, the Company included a penalty of $9,000 in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company issued 1,912,000 common shares for the conversion of the remaining $17,000 in principal and $2,120 in accrued interest. As at September 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $17,000) and the fair value of the derivative liability was $nil (December 31, 2014 - $22,852). The Company recognized a gain of $3,061 for accrued interest forgiven. b) On March 25, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on January 2, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (September 21, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company's common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at September 30, 2015, accrued interest of $nil (December 31, 2014 - $3,264) has been recorded in accounts payable and liabilities. On September 21, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,382 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $303 as accretion expense. Pursuant to the agreement, the convertible note matured on January 2, 2015 and 150% of the remaining balance in principal and interest is payable. During the nine months ended September 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company issued 9,841,978 common shares for the conversion of $53,000 and $2,120 of accrued interest and had amortized $1,029 (2014 - $nil) of the debt discount to interest expense. As at September 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $51,971) and the fair value of the derivative liability was $nil (December 31, 2014 - $37,823). The Company recognized a gain in $26,500 and $11,104 for the default penalty and accrued interest forgiven, respectively. During the nine months ended September 30, 2015, the Company amortized $21 in financing costs (2014 - $975). c) June 13, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on March 17, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (December 10, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company's common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at September 30, 2015, accrued interest of $nil (December 31, 2014 - $2,335) has been recorded in accounts payable and accrued liabilities. On December 10, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,314 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,314 as accretion expense. Pursuant to the agreement, the convertible note matured on March 17, 2015 and 150% of the remaining balance in principal and interest is payable. During the nine months ended September 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company issued 7,258,977 common shares for the conversion of $53,000 and $4,240 of accrued interest and had amortized $41,526 (2014 - $nil) of the debt discount to interest expense. As at September 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $11,474) and the fair value of the derivative liability was $nil (December 31, 2014 - $54,348). The Company recognized a gain in $26,500 and $9,040 for the default penalty and accrued interest forgiven, respectively. During the nine months ended September 30, 2015, the Company amortized $823 in financing costs (2014 - $996). d) On June 20, 2014, the Company entered into a consulting agreement for consulting services. Pursuant to the agreement, the Company is to pay the consultant a commencement fee of $250,000. On June 23, 2014, the Company issued a $250,000 convertible note which is unsecured, non-bearing interest and due on June 22, 2015. The note is convertible into shares of common stock 180 days after the date of issuance (December 17, 2014) at a conversion rate of 90% of the lowest closing bid prices of the Company's common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at September 30, 2015, accrued interest of $18,560 (December 31, 2014 -$nil) has been recorded in accounts payable and accrued liabilities. On December 17, 2014, the note became convertible resulting in the Company recording a derivative liability of $94,188 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $1,050 as accretion expense. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the nine months ended September 30, 2015, the Company included a penalty of $125,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company had amortized $88,357 (2014 - $nil) of the debt discount to interest expense. As at September 30, 2015, the carrying value of the debenture was $375,000 (December 31, 2014 - $161,443) and the fair value of the derivative liability was $270,797 (December 31, 2014 - $84,615). e) On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company's common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 18% per annum. As at September 30, 2015, accrued interest of $nil (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities. On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the nine months ended September 30, 2015, the Company included a penalty of $12,752 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company issued 5,830,671 common shares for the conversion of $50,000 and $3,994 of accrued interest and had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at September 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $3,348) and the fair value of the derivative liability was $nil (December 31, 2014 - $50,071). The Company recognized a gain of $12,752 and $2,658 for the default penalty and accrued interest forgiven, respectively. During the nine months ended September 30, 2015, the Company amortized $285 in financing costs (2014 - $152). f) On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company's common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at September 30, 2015, accrued interest of $8,180 (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities. December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the nine months ended September 30, 2015, the Company included a penalty of $12,753 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the nine months ended September 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at September 30, 2015, the carrying value of the debenture was $38,258 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $59,751 (December 31, 2014 - $50,071). During the nine months ended September 30, 2015, the Company amortized $285 in financing costs (2014 - $152). g) On June 25, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 24, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 22, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company's common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at September 30, 2015, accrued interest of $9,999 (December 31, 2014 - $2,071) has been recorded in accounts payable and accrued liabilities. On December 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,464 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 24, 2015 and 150% of the remaining balance in principal and interest is payable. During the nine months ended September 30, 2015, the Company included a penalty of $25,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the nine months ended September 30, 2015, the Company had amortized $47,044 (2014 – $nil) of the debt discount to interest expense. As at September 30, 2015, the carrying value of the debenture was $75,000 (December 31, 2014 - $2,956) and the fair value of the derivative liability was $109,368 (December 31, 2014 - $50,031). During the nine months ended September 30, 2015, the Company amortized $288 in financing costs (2014 - $152).

5. Derivative Liabilities

5. Derivative Liabilities	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	5. Derivative Liabilities The Company records the fair value of the conversion price of the convertible debentures disclosed in Note 4 in accordance with ASC 815, Derivatives and Hedging The following inputs and assumptions were used to value the convertible debenture outstanding during the period ended September 30, 2015: · The range of stock prices for the valuation of the derivative instruments at September 30, 2015 ranged from $0.0144 to $0.018 per share of common stock. · The debtholder would redeem (with penalties of 0% to 50% depending on the date and full-partial redemption) based on availability of alternative financing, at a rate of 0% increasing 1.0% monthly to a maximum of 10%. · The debtholder would automatically convert the note at maturity if the registration was effective and the Company is not in default. · The projected annual volatility for each valuation period based on the historic volatility of the Company 341% - 444% · Capital raising events of $100,000 would occur in each quarter for a total of $100,000 in 2014 at 75% of market generating dilutive reset events at prices below $0.007 (rounded) for the convertible debentures. A summary of the activity of the derivative liability is shown below: $ Balance, December 31, 2013 653,253 Day one loss on date notes become convertible 9,542 Debt discount 401,888 Reclass of derivative to APIC (35,374 ) Gain in change in fair value of the derivative (28,384 ) Gain on write-off of derivative due to debt forgiven (653,253 ) Balance, December 31, 2014 347,672 Reclass of derivative to APIC (197,615 ) Loss in change in fair value of the derivative 289,859 Balance, September 30, 2015 (unaudited) 439,916

6. Related Party Transactions

6. Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	6. Related Party Transactions a) As at September 30, 2015, the Company was owed $24,500 (December 31, 2014 - 87,500) from a significant shareholder which is non-interest bearing, unsecured, and due on demand. b) As at September 30, 2015, the Company owed $13,370 (December 31, 2014 - $36,574) to the President of the Company, which is non-interest bearing, unsecured, and due on demand. c) As at September 30, 2015, the Company owed $11,063 (December 31, 2014 - $49,150) to the Chief Financial Officer of the Company, which is non-interest bearing, unsecured, and due on demand. d) As at September 30, 2015, the Company recorded a liability for shares issuable of $40,990 (December 31, 2014 - $513,101) relating to 2,846,553 common shares to be issued to a significant shareholder pursuant to the acquisition agreement for the intangible assets. During the period ended September 30, 2015, the Company recorded $472,111 as a gain in the fair value of the shares issuable to the significant shareholder. e) As at September 30, 2015, the Company owed $75,000 (December 31, 2014 - $75,000) to a significant shareholder for a loan payable. The loan is unsecured, non-interest bearing, and due on July 25, 2017. Refer to Note 7(a). f) During the nine months ended September 30, 2015, the Company generated revenues of $615,600 (2014 – $nil), revenue of goods of $10,000 (2014 - $nil), and $2,700 of cost of goods sold (2014 - $nil) to a significant shareholder. g) During the nine months ended September 30, 2015, the Company incurred payroll expense of $193,527 (2014 - $97,727) to management and officers of the Company. h) During the nine months ended September 30, 2015, the Company incurred engineering expense of $132,550 (2014 - $nil) to a company owned by the mother of the President of the Company, which was included in cost of goods sold. As at September 30, 2015, the Company owed $43,698 (December 31, 2014 - $7,490) to the company owned by the mother of the President of the Company, which is non-interest bearing, unsecured, and due on demand. The amount owing has been recorded as accounts payable – related party.

7. Loans Payable

7. Loans Payable	9 Months Ended
	Sep. 30, 2015
Payable Loans [Abstract]
Payable Loans	6. Loans Payable a) On July 25, 2014, the Company entered into a loan agreement with a related party for a loan of $175,000. Under the terms of the note, the amount is unsecured, non-interest bearing, and due on July 25, 2017. The unpaid principal is to be repaid in installments defined as the collected sum of 10% of the unadjusted gross sales revenue (net of returns and charge backs) with the installments to begin once the Company has received the gross proceeds of $175,000. As at September 30, 2015, the Company had received loan proceeds of $75,000 (December 31, 2014 - $75,000). During the nine months ended September 30, 2015, the Company recorded imputed interest of $4,488 (2014 - $nil). b) At September 30, 2015, Company owes $56,645 (December 31, 2014 - $nil) pursuant to a future receivable sales agreement with a non-related party. Under the terms of the agreement, the amount is secured by $73,639 of the Company's accounts receivable, bears interest at 30%, and due in instalments of $792 payable on each business day. c) At September 30, 2015, the Company owes $120,000 (December 31, 2014 - $120,000) in a note payable to a non-related party. Under the terms of the note, the amount is unsecured, bears interest at 10% per annum, and due on demand.

8. Common Shares

8. Common Shares	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	8. Common Shares a) On January 12, 2015, the Company issued 1,912,000 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(a), with a book value of $19,120. $17,589 was reclassified from derivative liabilities to additional paid-in capital on conversion. b) On January 29, 2015, the Company approved a ten-for-one reverse split of its issued and outstanding common shares, which has been applied on a retroactive basis. c) On March 13, 2015, the Company issued 1,400,000 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $2,380. $1,791 was reclassified from derivative liabilities to additional paid-in capital on conversion. d) On April 28, 2015, the Company issued 1,414,286 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $1,980. $1,486 was reclassified from derivative liabilities to additional paid-in capital on conversion. e) On May 4, 2015, the Company issued 1,414,706 common shares for the conversion of a convertible note with a non related party, as noted in Note 4(b), with a book value of $4,810. $3,720 was reclassified from derivative liabilities to additional paid-in capital on conversion. f) On May 6, 2015, the Company issued 1,415,116 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $6,085. $4,705 was reclassified from derivative liabilities to additional paid-in capital on conversion. g) On May 20, 2015, the Company issued 1,485,556 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $6,685. $5,291 was reclassified from derivative liabilities to additional paid-in capital on conversion. h) On June 1, 2015, the Company issued 1,485,776 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $17,235. $14,633 was reclassified from derivative liabilities to additional paid-in capital on conversion. i) On June 12, 2015, the Company issued 2,001,225 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(e), with a book value of $24,495. $28,034 was reclassified from derivative liabilities to additional paid-in capital on conversion. j) On June 12, 2015, the Company issued 2,001,225 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(f), with a book value of $24,495. $28,034 was reclassified from derivative liabilities to additional paid-in capital on conversion. k) On June 16, 2015, the Company issued 1,226,538 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $15,945. $12,237 was reclassified from derivative liabilities to additional paid-in capital on conversion. a) On June 16, 2015, the Company issued 1,226,538 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $15,945. $12,237 was reclassified from derivative liabilities to additional paid-in capital on conversion. b) On July 7, 2015, the Company issued 1,485,632 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(c), with a book value of $12,925. $11,477 was reclassified from derivative liabilities to additional paid-in capital on conversion. c) On July 8, 2015, the Company issued 1,760,111 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(e), with a book value of $15,841. $18,857 was reclassified from derivative liabilities to additional paid-in capital on conversion. d) On July 9, 2015, the Company issued 500,000 common shares for financial advisory services upon execution of an advisory agreement with a non related party. The shares were recorded at their fair value of $15,000 based on the closing market price on the date of the agreement. Refer to Note 9(b). e) On July 23, 2015, the Company issued 1,363,636 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(c), with a book value of $12,000. $10,788 was reclassified from derivative liabilities to additional paid-in capital on conversion. f) On July 30, 2015, the Company issued 2,069,335 common shares for the conversion of a convertible note with a non related party, as noted in Note 4(e), with a book value of $13,658. $11,789 was reclassified from derivative liabilities to additional paid-in capital on conversion. g) On August 19, 2015, the Company issued 2,261,538 common shares for the conversion of a convertible note with a non related party, as noted in Note 4(c), with a book value of $14,700. $13,535 was reclassified from derivative liabilities to additional paid-in capital on conversion. h) On September 16, 2015, the Company issued 2,148,171 common shares for the conversion of a convertible note with a non related party, as noted in Note 4(c), with a book value of $17,615. $13,649 was reclassified from derivative liabilities to additional paid-in capital on conversion

9. Commitment

9. Commitment	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	9. Commitment a) On February 16, 2015, the Company entered into a lease agreement for a six month term commencing on March 1, 2015. The Company will have three consecutive options to renew the lease for an additional nine months each. Pursuant to the agreement the Company has agreed to pay monthly amounts of $1,092 plus applicable sales taxes and pay a deposit of $2,668 consisting of the first month's rent and a $1,500 security deposit. b) On July 9, 2015, the Company entered into a advisory agreement for financial advisory services for a twelve month term commencing on the execution of the agreement. The Company is to compensate the advisor through the issuance of 2,000,003 common stock as follows: · 500,000 shares upon execution of the agreement (issued) · 166,667 shares on the first day of every month, starting on November 1, 2015 to July 1, 2016

2. Summary of Significant Acc15

2. Summary of Significant Accounting Policies (Tables)	21 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Level 1 $ Level 2 $ Level 3 $ Total gains and (losses) Cash 112,766 – – – Liabilities for share issuable – related party (40,990 ) – – 472,111 Derivative liabilities – – (439,916 ) (289,859 ) Total 71,776 – (439,916 ) 182,252 Level 1 $ Level 2 $ Level 3 $ Total gains and (losses) Cash 189,104 – – – Liabilities for share issuable – related party (513,101 ) – – (514,386 ) Derivative liabilities – – (347,672 ) 672,095 Total (323,997 ) – (347,672 ) 157,709

3. Discontinued Operations (Tab

3. Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the three months ended September 30, 2015 $ For the three months ended September 30, 2014 $ For the nine months ended September 30, 2015 $ For the nine months ended September 30, 2014 $ Revenues – – – 4,085,502 Cost of Sales – (1,121 ) – (3,598,232 ) Gross Margin – (1,121 ) – 487,270 Operating Expenses General and administrative – 4,071 – 213,969 Payroll – – – 309,930 Professional fees – – – 2,184 Total Operating Expenses – 4,071 – 526,083 Net Income (loss) from Discontinued Operations – (5,192 ) – (38,813 )

5. Derivative Liabilities (Tabl

5. Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments, Gain (Loss) [Table Text Block]	$ Balance, December 31, 2013 653,253 Day one loss on date notes become convertible 9,542 Debt discount 401,888 Reclass of derivative to APIC (35,374 ) Gain in change in fair value of the derivative (28,384 ) Gain on write-off of derivative due to debt forgiven (653,253 ) Balance, December 31, 2014 347,672 Reclass of derivative to APIC (197,615 ) Loss in change in fair value of the derivative 289,859 Balance, September 30, 2015 (unaudited) 439,916

1. Nature of Operations and C18

1. Nature of Operations and Continuance of Business (Details) - USD ($)	Jul. 13, 2013	Jun. 14, 2010	Nov. 28, 2012	Sep. 30, 2015	Dec. 31, 2014	Nov. 05, 2014	Sep. 30, 2014
Disclosure Text Block [Abstract]
Equity Method Investment, Ownership Percentage		100.00%	73.00%			100.00%	30.00%
Business Acquisition, Share Exchange	4,714,286	5,000,000	75,000,000
Stock Issued During Period, Shares, New Issues			10,000,000
Stock Cancelled During Period, Shares, Cancelled			150,000,000
Business Disposal, Share Exchange						3,111,429
Working Capital (in Dollars)				$ 1,047,272
Retained Earnings (Accumulated Deficit) (in Dollars)				$ (2,312,582)	$ (1,899,023)

2. Summary of Significant Acc19

2. Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Goodwill, Impairment Loss, Net of Tax		$ 198,834
Amortization of Intangible Assets	$ 110,068
Earnings Per Share, Potentially Dilutive Securities	43,745,762	2,898,983

2. Summary of Significant Acco

2. Summary of Significant Accounting Policies (Details) - Fair Value Assets and Liabilities Measured on a Recurring Basis - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Fair Value Assets and Liabilities Measured on a Recurring Basis [Abstract]
Cash	$ 112,766	$ 189,104
Liabilities for share issuable - related party	(40,990)	(513,101)
Liabilities for share issuable - related party	40,990	513,101
Derivative liabilities	(439,916)	(347,672)
Derivative liabilities	439,916	347,672
Total	71,776	(323,997)
Total	$ (71,776)	$ 323,997

3. Discontinued Operations (De

3. Discontinued Operations (Details) - Statement of Operations: - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Statement of Operations: [Abstract]
Revenues		$ 4,085,502
Cost of Sales	$ (1,121)	(3,598,232)
Gross Margin	(1,121)	487,270
Operating Expenses
General and administrative	4,071	213,969
Payroll		309,930
Professional fees		2,184
Total Operating Expenses	4,071	526,083
Net Income (loss) from Discontinued Operations	$ (5,192)	$ (38,813)

4.Convertible Debenture (Detail

4.Convertible Debenture (Details)	Jul. 08, 2015shares	Jul. 07, 2015shares	Jan. 15, 2015shares	Dec. 28, 2014USD ($)	Sep. 16, 2015shares	Jul. 30, 2015shares	Jul. 23, 2015shares	May. 06, 2015shares	May. 04, 2015shares	Apr. 28, 2015shares	Jan. 29, 2015shares	Dec. 31, 2014USD ($)	Dec. 29, 2014USD ($)	Jul. 25, 2014	Aug. 19, 2015shares	Jun. 12, 2015shares	Jun. 01, 2015shares	May. 20, 2015shares	Mar. 13, 2015shares	Sep. 30, 2015USD ($)	Jun. 16, 2015shares	Jun. 16, 2015shares	Dec. 31, 2014USD ($)	Dec. 30, 2014USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)shares	Dec. 28, 2014USD ($)	Dec. 27, 2014USD ($)	Dec. 26, 2014USD ($)	Dec. 24, 2014USD ($)	Dec. 29, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 29, 2015USD ($)shares	Sep. 28, 2015USD ($)shares	Sep. 27, 2015USD ($)	Sep. 26, 2015USD ($)shares	Sep. 25, 2015USD ($)	Sep. 23, 2015USD ($)	Jan. 02, 2015USD ($)	Oct. 23, 2014USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)	Dec. 26, 2014USD ($)	Sep. 30, 2015USD ($)shares	Sep. 30, 2015USD ($)	Jun. 20, 2015USD ($)	Dec. 22, 2014USD ($)	Dec. 20, 2014USD ($)	Dec. 17, 2014USD ($)	Dec. 10, 2014USD ($)	Sep. 21, 2014USD ($)	Jul. 22, 2014USD ($)	Jun. 25, 2014USD ($)	Jun. 24, 2014USD ($)	Jun. 22, 2014USD ($)	Jun. 13, 2014USD ($)	Mar. 25, 2014USD ($)	Jan. 23, 2014USD ($)
Table Text Block Supplement [Abstract]
Convertible Notes Payable												$ 251,540								$ 488,258			$ 251,540			$ 251,540						$ 488,258										$ 251,540		$ 488,258	$ 488,258	$ 250,000											$ 53,000	$ 53,000
Debt Instrument, Interest Rate Terms														10%						30%								8%	8%	8%	8%								8%	8%					10%
Proceeds from Issuance of Debt																												$ 49,400	$ 49,400	$ 49,400	$ 50,000	67,000							$ 50,000	$ 50,000	$ 75,000
Debt Issuance Cost																												$ 600	$ 600	$ 600	$ 3,000								$ 3,000	$ 3,000
Debt Instrument, Convertible, Conversion Ratio																											0.90	0.60	0.60	0.60	0.58								0.58	0.58
Debt Instrument, Interest Rate, Increase (Decrease)																												18.00%												22.00%
Convertible Debt																													$ 49,618														$ 49,618				$ 49,464	$ 49,618	$ 94,188	$ 55,314	$ 55,382	$ 57,846	$ 50,000	$ 50,000		$ 53,000
Accretion Expense												2,314												$ 303		$ 2,767
Conversion of Stock, Shares Issued (in Shares) | shares																										1,574,830
Conversion of Stock, Amount Converted																										$ 45,000											$ 2,001,225
Amortization of Debt Discount (Premium)																										17,663							$ 1,029	$ 41,526	$ 88,357	$ 46,652	46,652	$ 47,044			101,546	401,888
Default Penalty on Convertible Debenture																										9,000						228,505	$ 26,500	$ 9,040	125,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares	1,760,111	1,485,632	1,912,000		2,148,171	2,069,335	1,363,636	1,485,556	1,415,116	1,414,706	1,400,000				2,261,538	2,001,225	2,001,225	1,485,776	1,414,286		1,226,538	1,226,538											9,841,978	7,258,977		5,830,671								1,912,000
Debt Conversion, Original Debt, Amount																																	$ 53,000	$ 53,000		$ 50,000	24,495							$ 17,000
Interest Expense, Debt																																	2,120											$ 2,120
Debenture at Carrying Value				$ 161,443								$ 17,000	$ 11,474										17,000	$ 51,971		17,000	$ 161,443		3,348	$ 2,956	$ 11,474				375,000	3,348	38,258	75,000				$ 17,000	3,348
Derivative, Loss on Derivative				1,050									54,348													22,852		$ 50,071
Debt Instrument, Increase (Decrease), Other, Net																				$ 88,554						$ 3,061						91,615	26,500	26,500		12,752					169,726
Percentage of Interest Accrued																															22.00%								22.00%
Accounts Payable and Accrued Liabilities													2,335															2,093	2,093	2,071	$ 2,335		3,264		18,560		8,180	9,999					2,093
Derivative, Fair Value, Net				$ 84,615																							84,615		$ 50,071	50,031			37,823		$ 270,797		59,751	109,368					50,071
Debt Instrument, Decrease, Forgiveness																				(232,428)												(472,111)	11,104			2,658
Amortization of Financing Costs													$ 996										$ 975					$ 152		$ 152		1,703	$ 21	823			285	288			6,418		$ 152
Debt Instrument, Convertible, Penalty																																		26,500		12,752	$ 12,753	$ 25,000
Debt Instrument, Decrease, Accrued Interest Payable																																		$ 4,240		3,994
Professional and Contract Services Expense																				$ 70,195					$ 9,390		$ 250,000					127,334									260,482
Convertible Notes Payable, Current																																																							$ 50,000
Amortization of Financing Costs and Discounts																																$ 271,460				$ 285					$ 167,211

5. Derivative Liabilities (Deta

5. Derivative Liabilities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative, Gain (Loss) on Derivative, Net (in Dollars)	$ 289,859	$ 672,095
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value (in Dollars)	$ 439,916	$ 347,672
Fair Value Assumptions, Low Exercise Price (in Dollars per share)	$ 0.0144
Fair Value Assumptions, High Exercise Price (in Dollars per share)	$ 0.018
Fair Value Assumptions, Low Penalty, Risk-Free Interest Rate	0.00%
Fair Value Assumptions, High Penalty, Risk-Free Interest Rate	50.00%
Fair Value Assumptions, Low Risk Free Interest Rate	0.00%
Fair Value Assumptions, Monthly Interest in Free Interest Rate	1.00%
Fair Value Assumptions, High Risk Free Interest Rate	10.00%
Fair Value Assumptions, Lowest Expected Volatility Rate	341.00%
Fair Value Assumptions, Highest Expected Volatility Rate	444.00%

5. Derivative Liabilities (Det

5. Derivative Liabilities (Details) - Derivative Liability - USD ($)	5 Months Ended	7 Months Ended	9 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2015	Sep. 29, 2015	Sep. 28, 2015	Sep. 27, 2015	Sep. 26, 2015	Sep. 25, 2015	Sep. 23, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Derivative Liability [Abstract]
Balance		$ 439,916									$ 347,672	$ 653,253
Day one loss on date notes become convertible											9,542
Debt discount	$ 17,663			$ 1,029	$ 41,526	$ 88,357	$ 46,652	$ 46,652	$ 47,044	$ 101,546	401,888
Reclass of derivative to APIC			$ (197,615)							$ (24,681)	(35,374)
Gain (Loss) in change in fair value of the derivative			$ 289,859								(28,384)
Gain on write-off of derivative due to debt forgiven											$ (653,253)

6. Related Party Transactions (

6. Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 28, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Related Party Transactions [Abstract]
Accounts Receivable, Related Parties, Current	$ 24,500			$ 24,500		$ 87,500
Due to Officers or Stockholders	13,370			13,370		36,574
Due to Officers or Stockholders, Current	11,063			11,063		49,150
Liability for Shares Issuable - Related Party	(40,990)			$ (40,990)		(513,101)
Stock Issued During Period, Shares, Acquisitions (in Shares)				2,846,553
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders' Equity, Gain (Loss) Included in Other Comprehensive Income (Loss)				$ 472,111
Accounts Payable, Related Parties	75,000			75,000		75,000
Related Party Transaction, Other Revenues from Transactions with Related Party				615,600
Sales Revenue Goods, Gross, Related Party				10,000
Cost of Goods Sold - Related Party		$ 2,700		2,700	$ 2,700
Accrued Salaries, Current	193,527			193,527		97,727
Professional and Contract Services Expense	70,195	$ 9,390	$ 250,000	127,334	$ 260,482
Due to Other Related Parties, Classified, Current	$ 43,698			$ 43,698		$ 7,490

7. Loans Payable (Details)

7. Loans Payable (Details) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended			7 Months Ended	9 Months Ended			12 Months Ended	21 Months Ended
	Jul. 25, 2014	Sep. 30, 2015	Dec. 27, 2014	Dec. 26, 2014	Dec. 24, 2014	Dec. 29, 2014	Sep. 30, 2015	Jan. 02, 2015	Oct. 23, 2014	Dec. 31, 2014	Sep. 30, 2015
Payable Loans [Abstract]
Notes Payable, Related Parties	$ 175,000	$ 75,000					$ 75,000			$ 75,000	$ 75,000
Debt Instrument, Interest Rate Terms	10%	30%	8%	8%	8%	8%		8%	8%		10%
Proceeds from Notes Payable							75,000			75,000
Imputed Interest							4,488
Proceeds from Secured Notes Payable		$ 56,645
Loans and Leases Receivable, Collateral for Secured Borrowings		73,639					73,639				$ 73,639
Debt Instrument, Periodic Payment		792
Notes Payable		$ 120,000					$ 120,000			$ 120,000	$ 120,000

8. Common Shares (Details)

8. Common Shares (Details) - USD ($)	Jul. 09, 2015	Jul. 08, 2015	Jul. 07, 2015	Jan. 15, 2015	Sep. 16, 2015	Jul. 30, 2015	Jul. 23, 2015	May. 06, 2015	May. 04, 2015	Apr. 28, 2015	Jan. 29, 2015	Aug. 19, 2015	Jun. 12, 2015	Jun. 01, 2015	May. 20, 2015	Mar. 13, 2015	Jun. 16, 2015	Jun. 16, 2015	Sep. 30, 2015	Sep. 29, 2015	Sep. 28, 2015	Sep. 26, 2015	Sep. 30, 2014	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)		1,760,111	1,485,632	1,912,000	2,148,171	2,069,335	1,363,636	1,485,556	1,415,116	1,414,706	1,400,000	2,261,538	2,001,225	2,001,225	1,485,776	1,414,286	1,226,538	1,226,538		9,841,978	7,258,977	5,830,671		1,912,000
Debt Conversion, Converted Instrument, Amount		$ 15,841	$ 12,925	$ 19,120	$ 17,615	$ 13,658	$ 12,000	$ 6,685	$ 6,085	$ 4,810	$ 2,380	$ 14,700	$ 24,495	$ 24,495	$ 17,235	$ 1,980	$ 15,945	$ 15,945
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax		$ 18,857	$ 11,477	$ 17,589	$ 13,649	$ 11,789	$ 10,788	$ 5,291	$ 4,705	$ 3,720	$ 1,791	$ 13,535	$ 28,034	$ 28,034	$ 14,633	$ 1,486	$ 12,237	$ 12,237
Stock Issued During Period, Shares, Issued for Services (in Shares)	500,000
Stock Issued During Period, Value, Issued for Services	$ 15,000																		$ 15,000				$ 330

9. Commitment (Details)

9. Commitment (Details) - USD ($)	12 Months Ended
	Feb. 28, 2016	Nov. 01, 2015	Jul. 09, 2015
Debt Disclosure [Abstract]
Operating Leases, Rent Expense	$ 1,092
Payments for Rent	2,668
Security Deposit	$ 1,500
Contractual Obligation			$ 2,000,003
Contractual Obligation, Due in Next Fiscal Year		$ 166,667	$ 500,000