Sustainable Projects (SPGX) 10-Q 18 Oct 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Nov. 30, 2018	Oct. 15, 2019
Document And Entity Information
Entity Registrant Name	Sustainable Projects Group Inc.
Entity Central Index Key	0001500305
Document Type	10-Q
Document Period End Date	Nov. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--05-31
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,648,113
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Nov. 30, 2018	May 31, 2018
Current Assets:
Cash and cash equivalents	$ 86,900	$ 1,419
Other receivables - related party - Note 4	328,526	447,400
Interest receivables - Note 4	10,077	6,463
Investments - Note 5	26,750	26,750
Prepaid expenses and deposits - Note 6	633,424	611,250
TOTAL CURRENT ASSETS	1,085,677	1,093,282
Long Term Assets:
Note Receivable - Note 4	200,000	200,000
ROU Asset - lease - Note 7	143,256
Office Equipment - Note 7	11,940
Leasehold improvements - Note 7	5,776	2,041
Mineral properties - Note 8	3,473,682	3,473,682
Intangible assets - Note 9	943,000	400,000
TOTAL ASSETS	5,863,331	5,169,005
CURRENT LIABILITIES:
Accounts payable and accrued liabilities - Note 10	79,279	68,949
Amount due to directors - Note 13		12,911
Amount due to shareholders - Note 13	41,833	9,833
Lease liability - Note 7	52,074
Deferred revenue - Note 13		25,000
TOTAL CURRENT LIABILITIES	173,186	116,693
NON-CURRENT LIABILITIES
Obligations under operating lease - Note 7	74,662
TOTAL NON- CURRENT LIABILITIES	74,662
TOTAL LIABILITIES	247,848	116,693
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Common Stock - Note 11 Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 9,090,018 (May 31, 2018 - 9,090,018)	909	909
Additional Paid in Capital	6,797,682	6,797,682
Accumulated Deficit	(2,010,478)	(1,746,279)
Non-controlling interest - Note 12	827,370
TOTAL STOCKHOLDERS' EQUITY	5,615,483	5,052,312
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,863,331	$ 5,169,005

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Nov. 30, 2018	May 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	9,090,018	9,090,018

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Revenues
Revenues	$ 133,500	$ 15,000	$ 238,500	$ 30,000
Operating Expenses
Administrative and other operating expenses	47,053	6,178	55,934	12,287
Advertising and Promotions	4,740	1,248	5,740	3,266
Amortization	2,526	875	4,095	1,458
Consulting fees	35,500	10,500	46,000	21,000
Foreign Exchange loss(gain)	18,386	8,722	6,415	8,722
Management fees	22,500	3,582	44,840	69,100
Professional fees	36,075	58,614	45,575	76,514
Rent	8,647	750	9,397	1,750
Salaries and Wages	77,737		131,602
Travel	4,413		26,158
Amortized Right of Use Asset	16,313		18,680
Loss on debt extinguishment				76,334
Loss on acquisition of deposit				779,278
Total operating expenses	273,890	90,469	394,436	1,049,709
Operating loss	(140,390)	(75,469)	(155,936)	(1,019,709)
Other interest income	1,807	1,746	3,614	2,973
Lease interest expense	(1,182)		(1,182)
Impairment	(168,000)		(168,000)
Interest expense				(2,727)
Operating loss before income taxes	(307,765)	(73,723)	(321,504)	(1,019,463)
Income Taxes
Net loss attributed to non-controlling interest of joint ventures	57,305		57,305
Net loss and comprehensive loss	$ (250,460)	$ (73,723)	$ (264,199)	$ (1,019,463)
Loss per share of common stock
-Basic and diluted	$ (0.028)	$ (0.008)	$ (0.029)	$ (0.116)
Weighted average no. of shares of common stock
-Basic and diluted	9,090,018	8,938,147	9,090,018	8,778,049

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Shares to be Issued [Member]	Accumlated Deficit [Member]	Non-Controlling Interest [Member]	Total
Balance at May. 31, 2017	$ 826	$ 3,806,170	$ 59,598	$ (330,382)		$ 3,536,212
Balance, shares at May. 31, 2017	8,263,332
Shares issued at $3.50 per share for assets	$ 40	1,399,960				1,400,000
Shares issued at $3.50 per share for assets, shares	400,000
Shares issued at $3.50 per share for assets	$ 1	20,999				21,000
Shares issued at $3.50 per share for assets, shares	6,000
Shares issued at $3.50 per share	$ 3	108,945	(59,598)			49,350
Shares issued at $3.50 per share, shares	31,128
Shares issued at $3.50 per share for services	$ 1	34,999				35,000
Shares issued at $3.50 per share for services, shares	10,000
Shares issued at $3.50 per share	$ 8	275,340				275,348
Shares issued at $3.50 per share, shares	78,671
Shares issued at $3.00 per share for debts	$ 10	381,658		(76,334)		305,334
Shares issued at $3.00 per share for debts, shares	101,778
Shares issued at $3.50 per share for services	$ 2	55,998				56,000
Shares issued at $3.50 per share for services, shares	16,000
Subscriptions received at $3.50 per share			107,131			107,131
Subscriptions received at $3.50 per share, shares
Net loss and comprehensive loss				(869,406)		(869,406)
Balance at Aug. 31, 2017	$ 891	6,084,069	107,131	(1,276,122)		4,915,969
Balance, shares at Aug. 31, 2017	8,906,909
Balance at May. 31, 2017	$ 826	3,806,170	59,598	(330,382)		3,536,212
Balance, shares at May. 31, 2017	8,263,332
Non-controlling equity interests of JV
Net loss and comprehensive loss						(1,019,463)
Balance at Nov. 30, 2017	$ 895	6,226,196	23,500	(1,349,845)		4,900,746
Balance, shares at Nov. 30, 2017	8,947,518
Balance at May. 31, 2017	$ 826	3,806,170	59,598	(330,382)		3,536,212
Balance, shares at May. 31, 2017	8,263,332
Shares issued at $3.00 per share for debts						$ 305,334
Shares issued at $3.00 per share for debts, shares						101,778
Balance at May. 31, 2018	$ 909	6,797,682		(1,746,279)		$ 5,052,312
Balance, shares at May. 31, 2018	9,090,018
Balance at Aug. 31, 2017	$ 891	6,084,069	107,131	(1,276,122)		4,915,969
Balance, shares at Aug. 31, 2017	8,906,909
Shares issued at $3.50 per share	$ 4	142,127	(107,131)			35,000
Shares issued at $3.50 per share, shares	40,609
Subscriptions received at $3.50 per share			3,500			3,500
Subscriptions received at $3.50 per share, shares
Subscriptions received at $4.00 per share			20,000			20,000
Subscriptions received at $4.00 per share, shares
Non-controlling equity interests of JV
Net loss and comprehensive loss				(73,723)		(73,723)
Balance at Nov. 30, 2017	$ 895	6,226,196	23,500	(1,349,845)		4,900,746
Balance, shares at Nov. 30, 2017	8,947,518
Balance at May. 31, 2018	$ 909	6,797,682		(1,746,279)		5,052,312
Balance, shares at May. 31, 2018	9,090,018
Net loss and comprehensive loss				(13,739)		(13,739)
Balance at Aug. 31, 2018	$ 909	6,797,682		(1,760,018)		5,038,573
Balance, shares at Aug. 31, 2018	9,090,018
Balance at May. 31, 2018	$ 909	6,797,682		(1,746,279)		5,052,312
Balance, shares at May. 31, 2018	9,090,018
Non-controlling equity interests of JV						884,675
Net loss and comprehensive loss						(321,504)
Balance at Nov. 30, 2018	$ 909	6,797,682		(2,010,478)	827,370	5,615,483
Balance, shares at Nov. 30, 2018	9,090,018
Balance at Aug. 31, 2018	$ 909	6,797,682		(1,760,018)		5,038,573
Balance, shares at Aug. 31, 2018	9,090,018
Non-controlling equity interests of JV					884,675	884,675
Net loss and comprehensive loss				(250,460)	(57,305)	(307,765)
Balance at Nov. 30, 2018	$ 909	$ 6,797,682		$ (2,010,478)	$ 827,370	$ 5,615,483
Balance, shares at Nov. 30, 2018	9,090,018

Condensed Consolidated Interi_5

Condensed Consolidated Interim Statements of Stockholders' Equity (Unaudited) (Parenthetical)	Nov. 30, 2017$ / shares
Common Shares [Member]
Shares issued price per shares for assets	$ 3.50
Shares issued price per share	3.50
Share issued price for service	3.50
Share issued price for debt	3
Subscriptions received price per share	3.50
Common Shares One [Member]
Shares issued price per shares for assets	3.50
Shares issued price per share	3.50
Share issued price for service	3.50
Subscriptions received price per share	$ 4

Condensed Consolidated Interi_6

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Nov. 30, 2018	Aug. 31, 2018	Nov. 30, 2017	Aug. 31, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Cash Flows from operating activities:
Net loss and comprehensive loss	$ (307,765)	$ (13,739)	$ (73,723)	$ (869,406)	$ (321,504)	$ (1,019,463)
Adjustments to reconcile net income(loss) to net cash used in operating activities:
Non-controlling equity interest of joint ventures	884,675				884,675
Impairment on intangible asset	168,000				168,000
Loss on debt extinguishment						76,334	$ (76,334)
Loss on acquisition of deposit						779,278
Amortization	2,526		875		4,095	1,458
Interest on receivables					(3,614)	(2,973)
Lease interest	1,182				1,182
Amortization of ROU asset - Vehicle					5,208
Amortization of ROU asset - Office lease					13,472
Shares for debt						2,730
Shares for services						56,000
Changes in current assets and liabilities
Prepaid expenses					(22,174)	(333,607)
Other receivables					93,874
Right of Use Asset - vehicle					(22,724)
Accounts payable and accrued expenses					42,330	37,286
Amount due to directors					12,089	2,289
Payment of lease liability					(13,658)
Deferred revenue					(25,000)	(30,000)
Net cash used in operating activities					816,251	(430,667)
Cash Flows from investing activities:
Note receivables						(200,000)
Acquisition of assets					(730,770)
Net Cash used in investing activities					(730,770)	(200,000)
Cash Flows from financing activities:
Proceeds from issuance of common stock						466,830
Shares to be issued						23,500
Net Cash generated from financing activities						490,330
Net (decrease) increase in cash and cash equivalents					85,481	(140,337)
Cash and cash equivalents at beginning of period		$ 1,419		$ 161,096	1,419	161,096	161,096
Cash and cash equivalents at end of period	$ 86,900		$ 20,759		86,900	20,759	$ 1,419
Cash paid for:
Interest						14,478
Taxes
Non-cash Financing and Investing Activities
Common stock issued for deposit on lease						1,400,000
Common stock issued for leasehold improvements						35,000
Common stock issued for investments						21,000
Common stock issued for debts						$ 305,334

Organization and Nature of Oper

Organization and Nature of Operations	6 Months Ended
	Nov. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	1. Organization and Nature of Operations Sustainable Projects Group Inc. (“the Company”) was incorporated in the State of Nevada, USA on September 4, 2009 as Blue Spa Incorporated which was engaged in the development of an internet based retailer of a multi-channel concept combining a wholesale distribution with a retail strategy relating to the quality personal care products, fitness apparel and related accessories. On December 19, 2016, the Company amended its name from “Blue Spa Incorporated” to “Sustainable Petroleum Group Inc.” On September 6, 2017, the Company obtained a majority vote from its shareholders to amend the Company’s name from “Sustainable Petroleum Group Inc.” to “Sustainable Projects Group Inc.” to better reflect the business it has undertaken. The name change was effective on October 20, 2017. The Company is a multinational business development company that pursue investments and partnerships with companies across sustainable sectors. It is continually evaluating and acquiring assets for holding and/or for development. The Company is involved in mineral exploration, consulting services and collaborative partnerships.

Going Concern

Going Concern	6 Months Ended
	Nov. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	2. Going Concern These condensed consolidated unaudited interim financial statements have been prepared in conformity with generally accepted accounting principles in the United States or “GAAP”, which contemplate continuation of the Company as a going concern. However, the Company has limited operations and has sustained operating losses resulting in a deficit. In view of these matters, realization of a major portion of the assets in the accompanying balance sheet is dependent upon the continued operations of the Company, which in turn is dependent upon the Company’s ability to meet its financing requirements, and the success of its future operations. The Company has accumulated a deficit of $2,010,478 since inception and has yet to achieve profitable operations and further losses are anticipated in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent upon obtaining additional financing and/or achieving a sustainable profitable level of operations. The condensed consolidated interim financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company has $86,900 cash on hand as at November 30, 2018. Cash provided by (used in) operations was $816,251 for the six-month period ended November 30, 2018. The Company will need to raise additional cash in order to fund ongoing operations over the next 12 month period. The Company may seek additional equity as necessary and it expects to raise funds through private or public equity investment in order to support existing operations and expand the range of its business. There is no assurance that such additional funds will be available for the Company on acceptable terms, if at all.

Summary of Principal Accounting

Summary of Principal Accounting Policies	6 Months Ended
	Nov. 30, 2018
Accounting Policies [Abstract]
Summary of Principal Accounting Policies	3. Summary of principal accounting policies While the information presented is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, result of operations and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. These consolidated interim financial statements should be read in conjunction with the Company’s May 31, 2018 annual financial statements. Operating results for the six months period ended November 30, 2018 are not necessarily indicative of the results that can be expected for the period ended December 31, 2018. The Company has changed its year end from May 31 to December 31. Restatement The Company has restated its previously reported financial statements at August 31, 2017 to record a debt extinguishment of $76,334. The restated six months ended November 30, 2017 were reflected in the Company’s May 31, 2018 audited year end financial statements and the accompanying notes to the financial statements therein. Consolidation The consolidated interim financial statements include the accounts of the Company’s joint ventures, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) and Cormo USA Inc. The Company controls 55% of Hero Wellness Systems Inc. and 35% of Cormo USA Inc. Pursuant to Accounting Standards Codification Topic 810, both of these companies are considered variable interest entities that requires the Company to consolidate. All intercompany balances and transactions have been eliminated in the consolidation. The operating results of the joint ventures have been included in the Company’s consolidated interim financial statements commencing September 01, 2018. The non-controlling interest that were not attributable to the Company have been reported separately. (See Note 12, Note 13) Segment Reporting The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance of its reportable segments. The Company manages its business primarily by its business ventures. The reportable segments consist of Hero Wellness Systems, Cormo USA and Gator Lotto. At November 30, 2018, the segment reporting was not material. Revenue Recognition In May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The Company adopted the ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), from June 01, 2018 using the modified retrospective method. Revenues for the year ended May 31, 2018 were not adjusted. The adoption of Topic 606 did not have a material impact to the Company’s financial statements. The Company recognizes revenue when the Company transfers promised services to the customer. The Company has one main revenue source which is providing consulting services. Accordingly, the Company recognizes revenue from consulting services when the Company’s performance obligation is complete. Even though the Company entered into contract with the customer, the contract could be terminated at any time with notice. The Company may receive payments from customers in advance of the satisfaction of performance obligations for services. These advance payments are recognized as deferred revenue until the performance obligations are completed and then, recognized as revenues. The Company has one contract with one customer where a time period required for notice of termination. Termination penalties are non-substantive and can be performed by either party. Operating Leases In February 2016, the FASB issued ASU 2016-02, Leases (“Topic 842”). The new standard establishes a right-of-use model that requires a lessee to record a right-of-use asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. For leases with an initial term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the term of the lease. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition. Similarly, lessors will be required to classify leases as sales-type, finance or operating, with classification affecting the pattern of income recognition. Classification for both lessees and lessors will be based on an assessment of whether risks and rewards as well as substantive control have been transferred through a lease contract. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the new standard June 01, 2018. The Company will also elect to not recognize lease assets and lease liabilities for leases with an initial term of 12 months or less. Current Expected Credit Loss In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, with early adoption permitted. The Company is currently assessing the impact of the adoption of this ASU on its financial statements. The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncements not included above do not expect to have a material effect on the accompanying financial statements.

Note Receivable

Note Receivable	6 Months Ended
	Nov. 30, 2018
Receivables [Abstract]
Note Receivable	4. Note receivable On June 28, 2017, the Company entered into a note receivable with a company with a common director of the Company in the amount of $200,000 with an interest rate of 3.5% per annum that is payable annually. Any unpaid interest shall be added to the principal of the loan on an annual basis and together will become the new amount used to calculate the amount of interest going forward. The note receivable, together with any accrued interest outstanding, is due March 15, 2022. As of the date of this report, the total principal and accrued interest was paid in full. (see Note 13, Note 14). As of November 30, 2018, the balance and interest owing was $210,077. Principal Interest Total $ 200,000 $ 10,077 $ 210,077 Other receivables – related party On January 18, 2018, the Company entered into an agreement with Amixca AG for a period of three years commencing February 1, 2018 to provide business development services. The prepayment of $190,000 to Amixca AG was supposed to serve as consulting fees over the next three year period. The consulting agreement with Amixca AG was never utilized and Amixca AG did not provide any services. The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid. As of the date of this report, there was approximately $44,775 remaining to be paid on the repayment. (See Note 13, Note 14) The Company entered into a Share Purchase Agreement dated July 25, 2017 with Flin Ventures AG to purchase all the shares of myfactor.io AG for $175,500 (EUR 150,000) subject to due diligence, buy back of an outstanding bond issued by myfactor.io AG for $83,496 (EUR 70,000) and other conditions. Effective December 4, 2017, myfactor.io AG was purchased and the acquisition was classified as a held for sale asset and was recorded at fair market value. Due diligence costs with respect to this Share Purchase Agreement were included in investments. Each company was managed and financed autonomously. The Company held the asset and subsequently sold this asset in its present condition as at May 31, 2018 for $257,400 (EUR 220,000). At November 30, 2018, the company received full payment for the sale of the asset. (See Note 13).

Investments

Investments	6 Months Ended
	Nov. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Investments	5. Investments As of July 6, 2017, the Company entered into a share exchange agreement to acquire 20% ownership of SPG (Europe) AG by purchasing 2,000 shares of SP Group (Europe) AG from a shareholder of SP Group (Europe) AG, in exchange for the issuance of 6,000 common shares of the Company at a value of $3.50 per share, which was the fair value of the shares at the time of the transaction. In accordance to the Dividend Agreement signed by the parties, the Company is to receive 20% of the declared dividends. The Company shares a common director, common management and a majority shareholder with SP Group (Europe) AG. As a result, it was determined that the Company would ordinarily have significant influence; however, the investee lacks the financial information that the Company, and any other shareholder, would need to apply the equity method of accounting. The Company has attempted and failed to obtain that information and accordingly concluded it appropriate to account for the investment using the cost method at this time. On January 18, 2018, the Company sold 25% interest of its ownership of SP Group (Europe) AG for $6,000. Therefore, the Company now holds 15% interest of SP Group (Europe) AG. The sale from SP Group (Europe) AG created a gain of $750 for the Company. Subsequent to August 31, 2018, the Company sold all their remaining shares of SP Group (Europe) on December 26, 2018 back to SP Group (Europe) AG for $15,000. (See Note 14). On January 30, 2018, the Company acquired 10% ownership of Falcon Projects AG by purchasing 10 shares of Falcon Projects by issuing 10,000 shares of the Company valued at $4.20 per share. On December 26, 2018, the Company sold all of its shares of Falcon Projects AG for $11,000. (See Note 14).

Prepaid Expenses and Deposits

Prepaid Expenses and Deposits	6 Months Ended
	Nov. 30, 2018
Prepaid Expenses And Deposits
Prepaid Expenses and Deposits	6. Prepaid expenses and deposits November 30, 2018 May 31, 2018 Prepaid expenses $ 28,424 $ - Deposit on lease 5,000 5,250 Deposit on lease (CHF) 600,000 600,000 Foreign exchange on lease deposit - 6,000 Total $ 633,424 $ 611,250 On June 23, 2017, the Company acquired a lease deposit in the amount of CHF600,000 for the office building located at Falkenstrasse 28, Zurich, Switzerland, 8008, made by an arm’s length party, Daniel Greising, on behalf of SP Group (Europe) AG. As consideration for an assignment of the lease deposit to the Company, the Company issued Mr. Greising 400,000 restricted shares of common stock. In addition, the owner of the office building granted a sublease of the office from SP Group (Europe) AG to the Company rent-free for a term of 10 years commencing July 1, 2017 to be completed and terminated on June 30, 2027. The shares were valued at $3.50 per share, which was the fair value of the shares at the time of the transaction, for a valuation of $1,400,000. The Company incurred a $779,278 loss on the acquisition of the deposit. The 400,000 restricted shares of common stock were returned back to treasury and subsequently cancelled at the beginning of February 2019. The Company no longer requires an office in Zurich and has terminated its arrangement for the office space.

Assets

Assets	6 Months Ended
	Nov. 30, 2018
Property, Plant and Equipment [Abstract]
Assets	7. Assets Right of Use Asset – Vehicle Lease On June 12, 2018, the Company entered into an operating vehicle lease for a period of two years. The Company made an upfront payment of $22,724 for its obligation which covered all the monthly lease payments. The Company intends to return the vehicle at the end of the lease period. At November 30, 2018, the remaining right of use asset was $17,516. Right of Use Asset $ 22,724 Accum Amortization $ (5,208 ) $ 17,516 Right of Use Asset – Office Lease On June 18, 2018, the Company entered into a sublease agreement to rent office space in Naples, Florida. The office lease commences September 01, 2018 through to March 31, 2021. The monthly base rent for the first year is $4,552.56 (annual $54,630.75); the monthly base rent for the second year is $4,684.52 (annual $56,214.25); and the monthly base rent for the third year is $4,816.48 (annual $57,797.75). The annual minimum lease commitments under the lease at November 30, 2018 are as follows: 2018 $ 4,553 2019 55,818 2020 57,402 2021 14,449 $ 132,222 Amount representing interest (5,486 ) Lease obligation, net $ 126,736 Less current portion (52,074 ) Lease obligation - long term $ 74,662 The remaining office lease liability at November 30, 2018 was $126,736. The current portion of the lease liability was $52,074 and the non-current portion of the lease liability was $74,662. At November 30, 2018, the remaining right of use asset for the office lease was $125,740. The Company used an annual rate of 3.5% which is the rate used for loans in the Company. Right of Use Asset $ 139,212 Accum Amortization $ (13,472 ) $ 125,740 Leasehold Improvements On July 6, 2017, the Company issued 10,000 restricted common shares at a value of $3.50 per share for leasehold improvements rendered for a total valuation of $35,000. The fair value of the shares issued was used to measure the value of services received as that was more reliably measurable. The office lease in Zurich was terminated at the end of December 31, 2018. The Company has written down $29,750 to reflect the extinguishment of the leasehold improvements. The leasehold improvements for the Florida office will be depreciated straight-line over the term of the office lease commencing September 1, 2018. Accumulated Cost Depreciation Net Leasehold Improvements $ 35,000 Write down of assets $ (29,750 ) $ 5,250 $ 4,958 $ 292 Leasehold Improvements (Florida) $ 6,072 $ 588 $ 5,484 $ 11,322 $ 5,546 $ 5,776 Office Furniture and Equipment The office furniture and equipment is depreciated straight-line for a period of 3 years. Cost Accumulated Depreciation Net $ 13,698 $ 1,758 $ 11,940

Mineral Properties

Mineral Properties	6 Months Ended
	Nov. 30, 2018
Mineral Industries Disclosures [Abstract]
Mineral Properties	8. Mineral Properties On March 13, 2017, the Company entered into a property purchase agreement to acquire mineral claims located in the Thunder Bay Mining Division in the townships of Rickaby and Lapierre, Ontario, Canada. The Company paid 1,250,000 restricted common stocks at $3.00 per share, which was the fair value of the shares at the time of the transaction, for a total value of $3,750,000. (See Note 13). The Company has an interest in 13 mineral claims. All the mineral claims are contiguous. Nine (9) of the mineral claims are freehold patented mineral claims and the other four (4) mineral claims are unpatented Crown Land claims. The combined claims make up an area of 336 hectares which is equivalent to approximately 810 acres. Subsequent to August 31, 2018, the Company returned the interest of the mineral properties back to its original owner and negotiated the return of 1,052,631 of the restricted shares back to treasury and cancelled. The Company calculated the re-acquisition of the 1,052,631 restricted shares and determined that an impairment of $276,318 was required.

Intangible Assets

Intangible Assets	6 Months Ended
	Nov. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	9. Intangible Assets The Company entered into an agreement with Global Gaming Media Inc., a company with a common majority shareholder and acquired the Gator Lotto App on May 25, 2018 by issuing 100,000 restricted shares at $4.00 per share for the valuation of $400,000. The purchase includes the application for the Florida lotteries, all software rights to the Gator Lotto App, the domain, etc. The Company spent an additional $11,000 toward development costs. The Company will amortize the intangible asset once it completes further development on its App. The latest version of the Lotto App was launched February 2019. Management is currently analyzing impairment and estimated this to be approximately $168,000 which may change once the calculations are final. Cormo USA Inc., the joint venture with the Company, has an exclusive license agreement from Cormo AG for North America. The exclusive license includes, but not limited to, the intellectual property, know-how, patent trade marks and all present and future process improvements, product applications and related know how from Cormo AG. As part of the joint venture agreement, Cormo AG’s contribution for its 35% interest was the license to Cormo USA. The license was valued to be $700,000 pursuant to its authorized share capital.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	6 Months Ended
	Nov. 30, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	10. Accounts payable and accrued liabilities Accounts payable and accrued liabilities as of November 30, 2018 are summarized as follows: November 30, 2018 May 31, 2018 Accrued audit fees $ 18,500 $ 23,500 Accrued accounting fees 27,000 20,500 Accrued legal fees 3,425 10,814 Accrued office expenses 30,354 14,135 Total $ 79,279 $ 68,949

Common Stock

Common Stock	6 Months Ended
	Nov. 30, 2018
Equity [Abstract]
Common Stock	11. Common stock Share issuances during the year ended May 31, 2018: a) Issued 400,000 restricted shares of common stock for the deposit for the office lease. The stocks issued were valued at $3.50 per share, which was the fair value of the shares at the time of the transaction, for a total value of $1,400,000. The Company recorded a $779,278 loss on the exchange. b) Issued 6,000 shares of common to acquire 20% of SP Group (Europe) AG. The shares were valued at $3.50 per share, which was the fair value of the shares at the time of the transaction, which was determined based on previous issuances in the current fiscal year. c) Sold 31,128 shares of common stock for cash at $3.50 per share. d) Issued 10,000 shares of common stock at $3.50 per share for leasehold improvements. e) Sold 78,671 shares of common stock for cash at $3.50 per share. f) Issued 101,778 shares of common stock at $3.00 per share for debt of $305,334 which consisted of $253,901 in principal loan and $51,433 in interest. At the time, the Company’s stock price was at $3.75 per share. The Company recorded a debt extinguishment loss of $76,334. g) Issued 16,000 shares of common stock at $3.50 per share for services rendered by a director of the Company in lieu of cash payment. h) Sold 40,609 shares of common stock for cash at $3.50 per share. i) Sold 1,000 shares of common stock for cash at $3.50 per share. j) Sold 5,000 shares of common stock for cash at $4.00 per share. k) Issued 10,000 shares of common stock at $4.20 per share for the purchase of 10% holdings of Falcon Projects AG. l) The Company settled a debt with Workplan Holding AG of CHF 100,000 by providing 25,000 restricted shares valued at $4.00 per share. m) Sold 1,500 shares of common stock for cash at $4.00 per share. n) Issued 100,000 shares of common stock at $4.00 per share for the acquisition of Gator Lotto. At November 30, 2018, the Company had 9,090,018 common shares outstanding (May 31, 2018 – 9,090,018 shares). There were no warrants or stock options outstanding as of November 30, 2018 and November 30, 2017.

Equity in Joint Venture, Non-Co

Equity in Joint Venture, Non-Controlling Interest	6 Months Ended
	Nov. 30, 2018
Noncontrolling Interest [Abstract]
Equity in Joint Venture, Non-Controlling Interest	12. Equity in joint venture, Non-controlling interest Hero Wellness Systems Inc The Company has a controlling interest of 55% in a joint venture of Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) (See Note 13). Hero Wellness Systems Inc. is in the business of importing, marketing, distribution and sale of luxury massage therapeutic chairs. Hero Wellness Systems was incorporated in September 2018 and a summary information on the joint venture are as follows at November 30, 2018: Assets $ 409,489 Liabilities 28,500 Net Assets $ 380,989 Revenues $ - Expenses 90,511 Net Income $ (90,511 ) Company’s interest share on net income $ (49,781 ) Capital contribution to joint venture $ 51,000 Company’s interest share in net assets $ 209,544 Non-controlling interest on net income $ (40,730 ) Equity of Joint Venture $ 471,500 Less Company’s portion 286,825 Non-controlling interest in equity $ 184,675 Cormo USA Inc The Company has a controlling interest of 35% in a joint venture of Cormo USA Inc. (See Note 13) Cormo USA Inc. is in the business of producing and developing peat moss replacement and natural foam products and technologies. Cormo USA was incorporated November 2018 and a summary information on the joint venture are as follows. The amounts are based on contributions received through to November 30, 2018: Assets $ 1,400,000 Liabilities 25,500 Net Assets $ 1,374,500 Revenues $ - Expenses 25,500 Net Income $ (25,500 ) Company’s interest share on net income $ (8,925 ) Capital contribution to joint venture $ - Company’s interest share in net assets $ 481,075 Non-controlling interest on net income $ (16,575 ) Equity of Joint Venture $ 1,400,000 Less Company’s portion 700,000 Non-controlling interest in equity $ 700,000 In summary, the total aggregate non-controlling interest on net income was ($ 57,305) and the total aggregate non-controlling interest in equity was $827,370. For Hero Wellness Systems Inc. $ (40,730 ) For Cormo USA Inc. (16,575 ) Total non-controlling interest on net income $ (57,305 ) For Hero Wellness Systems Inc. $ 184,675 For Cormo USA Inc. 700,000 Sub total $ 884,675 Less Non-controlling interest on net income (57,305 ) Total non-controlling interest $ 827,370

Related Party Transactions

Related Party Transactions	6 Months Ended
	Nov. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	13. Related party transactions During the period ended November 30, 2018, the Company incurred management fees from two directors totalling an aggregate of $44,840 (2017 – $69,100). As at November 30, 2018, $Nil (May 31, 2018 - $2,000) was owing to directors for management fees and $41,833 (May 31, 2018 - $9,833) was owing to shareholders for expenses paid on behalf of the Company. During the period ended November 30, 2018, the Company paid $1,500 (2017 - $1,750) to a company with a director in common for rent for its office in Naples, Florida; $3,000 for website maintenance; $1,164 for communication expenses and $11,000 for further development of its intangible asset. Transactions with a Majority Shareholder Workplan Holdings Inc. During the year ended May 31, 2017, Workplan Holdings Inc., a company controlled by a sole shareholder, purchased 4,000,000 restricted common shares from the former sole officer and director of the Company. The Company entered into a property purchase agreement with Workplan Holdings Inc. and issued 1,250,000 restricted common stocks at $3.00 per share and acquired two mineral properties. (see Note 8) The shareholder paid expenses on behalf of the Company in the amount of $500. As at November 30, 2018, this amount was owing. The Company entered into a $30,000 demand notes payable with Workplan Holding AG, a company controlled by Workplan Holdings Inc., at an interest rate of 4% per annum. During the period ended May 31, 2018, the total principal and interest outstanding on the note was repaid in full by converting the principal loan and interest at $3.00 per share. The Company issued 10,159 common shares. The Company settled a CHF 100,000 debt with Workplan Holding AG by entering into an agreement to issue 25,000 restricted shares valued at $4.00 per share. The CHF 100,000 was a loan from Workplan Holding AG to pay Flin Ventures to complete the Share Purchase Agreement for myfactor.io. The shares were issued during the period ended May 31, 2018. Amixca AG The Company advanced a refundable $190,000 deposit to Amixca AG for due diligence. After such due diligence, the Company decided not to proceed with the acquisition of Amixca AG. Amixca AG and Workplan Holdings AG have a common significant shareholder. On January 18, 2018, the Company entered into an agreement with Amixca AG for a period of three years commencing February 1, 2018 to provide business development services. The prepayment of $190,000 to Amixca AG was supposed to serve as consulting fees over the next three year period. The consulting agreement with Amixca AG was never utilized and Amixca AG did not provide any services. The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid. As of the date of this report, there was approximately $44,775 remaining to be paid on the repayment. (see Note 4, Note 14). Alimex GmbH On June 28, 2017, the Company entered into a note receivable with a company with a common director of the Company in the amount of $200,000 with an interest rate of 3.5% per annum that is payable annually. Any unpaid interest shall be added to the principal of the loan on an annual basis and together will become the new amount used to calculate the amount of interest going forward. The note receivable, together with any accrued interest outstanding, is due June 28, 2022. As of May 31, 2018, the principal and interest owing was $208,270. On May 2, 2018, Alimex Gmbh assigned its interest in the note receivable from the Company to Workplan Holding on the same repayment terms. As of the date of this report, the note receivable and accrued interest totaling $215,228 was paid in full. (see Note 4, Note 14). SP Group (Europe) AG SP Group (Europe) AG and the Company share a common majority shareholder. The Company entered into a 3 year consulting agreement with SP Group (Europe) AG whereby the Company will provide advisory and consulting services commencing May 1, 2017. This consulting agreement was terminated in August 2018. A new consulting agreement was entered on June 27, 2018 for a two year period commencing July 1, 2018 and ending June 30, 2020 in which SP Group (Europe) AG agrees to pay the Company $40,000 per month for financial research, due diligence services, and presentation materials for developmental prospects. As of November 30, 2018, there was $Nil remaining in deferred revenues (May 31, 2018 - $25,000). As of the November 30 Company booked $255,000 in consulting revenues from SP Group (Europe) AG (May 31, 2018 - $65,000). On July 6, 2017, the Company entered into an agreement with SP Group (Europe) AG to acquire 20% ownership of SP Group (Europe) AG by issuing 6,000 restricted common stock of the Company at $3.50 per share for a total value of $21,000. SP Group (Europe) AG has a portfolio of approximately 20 different projects in the natural resources sector which it develops and finances. SP Group (Europe) AG and Workplan Holdings Inc. have a common shareholder and director. (See Note 5) The Company sold 25% interest of its ownership of SP Group (Europe) AG for $6,000. Therefore, the Company now holds 15% interest of SPG Group (Europe) AG. The sale from SP Group (Europe) AG created a gain of $750 for the Company. The $6,000 was paid by the buyer during the period ended May 31, 2018. Subsequent to the November 30, 2018, the Company sold all their remaining shares of SP Group (Europe) on December 26, 2018 back to SP Group (Europe) AG for $15,000. (See Note 14) Global Gaming Media Inc. The Company entered into an agreement with Global Gaming Media Inc., a company with a common majority shareholder (Christopher Grunder), and acquired the Gator Lotto App on May 25, 2018 by issuing 100,000 restricted shares at $4.00 per share for the valuation of $400,000. The purchase includes the application for the Florida lotteries, all software rights to the Gator Lotto App, the domain, etc. Transactions in Joint Ventures Hero Wellness Systems Inc. On September 29, 2018, the Company entered into a joint venture agreement with Vitalizer Americas Inc. with its principal purpose to import, sale and distribute certain products offered by Vitalizer International AG of Switzerland. In April 2019, Vitalizer Americas Inc.’s name was changed to Hero Wellness Systems Inc. as it was no longer dealing with Vitalizer International AG. The Company holds 55% interest, Christopher Grunder of Workplan Holding Inc. holds 15% interest and Kurt Muehlbauer holds15% interest. Hero Wellness Systems is in the business of providing luxury massage therapy solutions. The operating results of Hero Wellness Systems Inc. have been incorporated in the consolidated interim financial statements of the Company. The non-controlling interest that were not attributable to the Company have been reported separately. Cormo USA Inc. The Company entered into a letter of intent with Cormo AG on October 25, 2018 to form a joint venture agreement for the Company to provide business development, market research, sourcing, distribution and overall operations of Cormo AG’s exclusive unrestricted use of its patents and licenses in North America. The Company formed Cormo USA Inc. in November 2018. From that point forward, the Company handled the day to day operations and the management of Cormo USA. Cormo USA is considered as a variable interest entity and the Company has consolidated its financial statements. Cormo AG is in the business of producing and developing peat moss replacement, natural foam products and technologies. On February 25, 2019 the joint venture shareholder’s agreement was finalized with a group of investors whereby the Company holds 35% interest, Cormo AG holds 35% interest, Paul Meier holds 2.5% interest, Stefan Muehlbauer holds 2.5% interest, and other investors hold an aggregate of 25% interest. As of the date of this report, the other investors contributed an aggregate of USD 500,000 to the joint venture. The operating results of Cormo USA Inc. have been incorporated in the consolidated interim financial statements of the Company. The non-controlling interest that were not attributable to the Company have been reported separately.

Subsequent Events

Subsequent Events	6 Months Ended
	Nov. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent events Subsequent to November 30, 2018, the following events took place: A. The Company’s majority shareholder, Christopher Grunder of Workplan Holding Inc., sold an aggregate 4,148,868 restricted shares of the Company in three separate private transactions. As a result, there was a change in the voting shares of the Company. Stefan Muehlbauer, the CEO of the Company, now owns 13.1% of the issued and outstanding shares of Company; Paul Meier now owns 19.7% of the issued and outstanding shares of the Company; and Kurt Muehlbauer now owns 6.5% of the issued and outstanding shares of the Company. Christopher Grunder, sole shareholder of Workplan Holding Inc., now owns 1.1% of the issued and outstanding shares of the Company. Kurt Muehlbauer is the father of Stefan Muehlbauer, CEO and director of the Company. B. The Company disposed all its remaining shares of Falcon Projects AG for a total of $11,000 to Workplan Holding Inc. C. The Company disposed all its remaining shares of SP Group (Europe) AG for a total of $15,000 back to SP Group (Europe) AG. D. The Company sold and transferred all the mineral properties claims located in the Thunder Bay Mining Division in the townships of Rickaby and Lapierre, Ontario, Canada to John Leliever in exchange for the return of 1,052,631 common shares of the Company for cancellation. E. The 400,000 restricted shares of common stock issued to Daniel Greising for the office lease deposit in Switzerland were returned back to treasury and subsequently cancelled at December 31, 2018. The Company no longer requires an office in Zurich and has terminated its arrangement for the office space. F. The Company settled debts of $8,001 with a shareholder of the Company by issuing 2,425 restricted shares of the Company at $3.30 per share. The Company settled debts with Workplan Holding Inc. of $25,000 by issuing 7,576 restricted shares of the Company at $3.30 per share. G. The Company issued 725 shares of the Company for subscription of $2.75 per share for the total amount of $1,993.75. H. On March 1, 2019, the Company entered into a loan agreement with a shareholder for $50,000 with an interest rate of 3.5% per annum. The loan is due on or before April 15, 2022. I. On July 12, 2019, the Company entered into a convertible loan agreement with a relative of the Chief Executive Officer of $20,000. The loan bears an interest rate of 3.5% per annum and is due on or before July 12, 2022. The loan is convertible in whole or in part at $1.45 per share. J. On August 7, 2019, the Company entered into an assignment of receivables with a shareholder whereby the Company assigned $471,759 of receivables and accrued interest in return for a cash payment of $450,000, payable in three separate transactions by September 15, 2019. As of the date of this report, the Company was in receipt of $325,000. The cash payment received was applied towards the Alimex Gmbh loan and accrued interest thereof, the Amixca AG deposit, and other receivables. The Company evaluated all events and transactions that occurred after November 30, 2018 through the date the Company issued these financial statements and found no other subsequent events that needed to be reported.

Summary of Principal Accounti_2

Summary of Principal Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2018
Accounting Policies [Abstract]
Restatement	Restatement The Company has restated its previously reported financial statements at August 31, 2017 to record a debt extinguishment of $76,334. The restated six months ended November 30, 2017 were reflected in the Company’s May 31, 2018 audited year end financial statements and the accompanying notes to the financial statements therein.
Consolidation	Consolidation The consolidated interim financial statements include the accounts of the Company’s joint ventures, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) and Cormo USA Inc. The Company controls 55% of Hero Wellness Systems Inc. and 35% of Cormo USA Inc. Pursuant to Accounting Standards Codification Topic 810, both of these companies are considered variable interest entities that requires the Company to consolidate. All intercompany balances and transactions have been eliminated in the consolidation. The operating results of the joint ventures have been included in the Company’s consolidated interim financial statements commencing September 01, 2018. The non-controlling interest that were not attributable to the Company have been reported separately. (See Note 12, Note 13)
Segment Reporting	Segment Reporting The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance of its reportable segments. The Company manages its business primarily by its business ventures. The reportable segments consist of Hero Wellness Systems, Cormo USA and Gator Lotto. At November 30, 2018, the segment reporting was not material.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The Company adopted the ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), from June 01, 2018 using the modified retrospective method. Revenues for the year ended May 31, 2018 were not adjusted. The adoption of Topic 606 did not have a material impact to the Company’s financial statements. The Company recognizes revenue when the Company transfers promised services to the customer. The Company has one main revenue source which is providing consulting services. Accordingly, the Company recognizes revenue from consulting services when the Company’s performance obligation is complete. Even though the Company entered into contract with the customer, the contract could be terminated at any time with notice. The Company may receive payments from customers in advance of the satisfaction of performance obligations for services. These advance payments are recognized as deferred revenue until the performance obligations are completed and then, recognized as revenues. The Company has one contract with one customer where a time period required for notice of termination. Termination penalties are non-substantive and can be performed by either party.
Operating Leases	Operating Leases In February 2016, the FASB issued ASU 2016-02, Leases (“Topic 842”). The new standard establishes a right-of-use model that requires a lessee to record a right-of-use asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. For leases with an initial term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the term of the lease. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition. Similarly, lessors will be required to classify leases as sales-type, finance or operating, with classification affecting the pattern of income recognition. Classification for both lessees and lessors will be based on an assessment of whether risks and rewards as well as substantive control have been transferred through a lease contract. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the new standard June 01, 2018. The Company will also elect to not recognize lease assets and lease liabilities for leases with an initial term of 12 months or less.
Current Expected Credit Loss	Current Expected Credit Loss In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, with early adoption permitted. The Company is currently assessing the impact of the adoption of this ASU on its financial statements. The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncements not included above do not expect to have a material effect on the accompanying financial statements.

Note Receivable (Tables)

Note Receivable (Tables)	6 Months Ended
	Nov. 30, 2018
Receivables [Abstract]
Summary of Notes Receivable	Principal Interest Total $ 200,000 $ 10,077 $ 210,077

Prepaid Expenses and Deposits (

Prepaid Expenses and Deposits (Tables)	6 Months Ended
	Nov. 30, 2018
Prepaid Expenses And Deposits
Schedule of Prepaid Expenses and Deposits	November 30, 2018 May 31, 2018 Prepaid expenses $ 28,424 $ - Deposit on lease 5,000 5,250 Deposit on lease (CHF) 600,000 600,000 Foreign exchange on lease deposit - 6,000 Total $ 633,424 $ 611,250

Assets (Tables)

Assets (Tables)	6 Months Ended
	Nov. 30, 2018
Schedule of Future Minimum Rental Payments for Operating Leases	The annual minimum lease commitments under the lease at November 30, 2018 are as follows: 2018 $ 4,553 2019 55,818 2020 57,402 2021 14,449 $ 132,222 Amount representing interest (5,486 ) Lease obligation, net $ 126,736 Less current portion (52,074 ) Lease obligation - long term $ 74,662
Summary of Leasehold Improvements	Accumulated Cost Depreciation Net Leasehold Improvements $ 35,000 Write down of assets $ (29,750 ) $ 5,250 $ 4,958 $ 292 Leasehold Improvements (Florida) $ 6,072 $ 588 $ 5,484 $ 11,322 $ 5,546 $ 5,776
Schedule of Office Furniture and Equipment	Cost Accumulated Depreciation Net $ 13,698 $ 1,758 $ 11,940
Vehicle Lease [Member]
Schedule of Right of Use Asset	Right of Use Asset $ 22,724 Accum Amortization $ (5,208 ) $ 17,516
Office Lease [Member]
Schedule of Right of Use Asset	Right of Use Asset $ 139,212 Accum Amortization $ (13,472 ) $ 125,740

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Nov. 30, 2018
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities as of November 30, 2018 are summarized as follows: November 30, 2018 May 31, 2018 Accrued audit fees $ 18,500 $ 23,500 Accrued accounting fees 27,000 20,500 Accrued legal fees 3,425 10,814 Accrued office expenses 30,354 14,135 Total $ 79,279 $ 68,949

Equity in Joint Venture, Non-_2

Equity in Joint Venture, Non-Controlling Interest (Tables)	6 Months Ended
	Nov. 30, 2018
Summary of Aggregate Non-Controlling Interest on Net Income	For Hero Wellness Systems Inc. $ (40,730 ) For Cormo USA Inc. (16,575 ) Total non-controlling interest on net income $ (57,305 ) For Hero Wellness Systems Inc. $ 184,675 For Cormo USA Inc. 700,000 Sub total $ 884,675 Less Non-controlling interest on net income (57,305 ) Total non-controlling interest $ 827,370
Hero Wellness Systems Inc [Member]
Summary of Information on Joint Venture Non- Conrolling Interest	Hero Wellness Systems was incorporated in September 2018 and a summary information on the joint venture are as follows at November 30, 2018: Assets $ 409,489 Liabilities 28,500 Net Assets $ 380,989 Revenues $ - Expenses 90,511 Net Income $ (90,511 ) Company’s interest share on net income $ (49,781 ) Capital contribution to joint venture $ 51,000 Company’s interest share in net assets $ 209,544 Non-controlling interest on net income $ (40,730 ) Equity of Joint Venture $ 471,500 Less Company’s portion 286,825 Non-controlling interest in equity $ 184,675
Cormo USA Inc. [Member]
Summary of Information on Joint Venture Non- Conrolling Interest	The amounts are based on contributions received through to November 30, 2018: Assets $ 1,400,000 Liabilities 25,500 Net Assets $ 1,374,500 Revenues $ - Expenses 25,500 Net Income $ (25,500 ) Company’s interest share on net income $ (8,925 ) Capital contribution to joint venture $ - Company’s interest share in net assets $ 481,075 Non-controlling interest on net income $ (16,575 ) Equity of Joint Venture $ 1,400,000 Less Company’s portion 700,000 Non-controlling interest in equity $ 700,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (2,010,478)		$ (1,746,279)
Cash on hand	86,900		$ 1,419
Cash used in operations	$ 816,251	$ (430,667)

Summary of Principal Accounti_3

Summary of Principal Accounting Policies (Details Narrative) - USD ($)	Aug. 31, 2017	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Extinguishment of debt, amount	$ 76,334				$ 76,334	$ (76,334)
Hero Wellness Systems Inc [Member]
Ownership interest, percentage		55.00%		55.00%
Cormo USA Inc. [Member]
Ownership interest, percentage		35.00%		35.00%

Note Receivable (Details Narrat

Note Receivable (Details Narrative)	May 31, 2018USD ($)	May 31, 2018EUR (€)	Jan. 18, 2018USD ($)	Jul. 25, 2017USD ($)	Jul. 25, 2017EUR (€)	Jun. 28, 2017USD ($)	Nov. 30, 2018USD ($)
Notes receivable	$ 200,000					$ 200,000	$ 200,000
Interest rate per annum						3.50%
Debt maturity date						Mar. 15, 2022
Balance and interest							210,077
Business Development Services [Member] | Amixca AG [Member]
Agreement term			3 years
Prepayment as consulting fees			$ 190,000
Return of deposit, description			The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid.
Remaining amount to be paid on repayment							$ 44,775
Business Development Services [Member] | Amixca AG [Member] | Beginning of July 5, 2019 [Member]
Notes receivables - related party			$ 20,000
Business Development Services [Member] | Amixca AG [Member] | First of Every Month Until Full Repayment [Member]
Notes receivables - related party			$ 15,455
Share Purchase Agreement [Member] | Flin Ventures AG [Member]
Number of shares purchased value				$ 175,500
Number of shares buy back on outstanding bonds issued				$ 83,496
Proceeds from sale of investments held for sale	$ 257,400
Share Purchase Agreement [Member] | Flin Ventures AG [Member] | EUR [Member]
Number of shares purchased value | €					€ 150,000
Number of shares buy back on outstanding bonds issued | €					€ 70,000
Proceeds from sale of investments held for sale | €		€ 220,000

Note Receivable - Summary of No

Note Receivable - Summary of Notes Receivable (Details) - USD ($)	Nov. 30, 2018	May 31, 2018	Jun. 28, 2017
Receivables [Abstract]
Principal	$ 200,000	$ 200,000	$ 200,000
Interest	10,077	$ 6,463
Total	$ 210,077

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)	Dec. 26, 2018	Jan. 30, 2018	Jan. 18, 2018	Jul. 06, 2017	Nov. 30, 2017	Aug. 31, 2017	Oct. 17, 2019	May 31, 2018
Shares issued price per share								$ 3.50
Number of shares issued during period, value					$ 35,000	$ 49,350
Falcon Projects AG [Member]
Number of shares acquired during period, shares		10
Shares issued price per share		$ 4.20						$ 4.20
Ownership interest, percentage		10.00%						10.00%
Number of shares issued during period		10,000						10,000
Subsequent Event [Member]
Shares issued price per share							$ 2.75
Number of shares issued during period							725
Number of shares issued during period, value							$ 1,994
Subsequent Event [Member] | Falcon Projects AG [Member]
Number of shares issued during period, value	$ 11,000
SP Group [Member]
Acquire ownership percentage				20.00%				20.00%
Number of shares acquired during period, shares				2,000				6,000
Number of shares issued in exchange of common stock				6,000
Shares issued price per share				$ 3.50				$ 3.50
Declared dividends receive percentage				20.00%
Ownership interest, percentage			25.00%
Proceeds from sale of equity investment			$ 6,000
Gain from sale of ownership investment			$ 750
SP Group [Member] | Subsequent Event [Member]
Gain from sale of ownership investment	$ 15,000
SPG Group (Europe) AG [Member]
Ownership interest, percentage			15.00%

Prepaid Expenses and Deposits_2

Prepaid Expenses and Deposits (Details Narrative)	Jun. 23, 2017USD ($)$ / sharesshares	Nov. 30, 2018USD ($)	Nov. 30, 2017USD ($)	Nov. 30, 2018USD ($)	Nov. 30, 2017USD ($)	Nov. 30, 2018CHF (SFr)	May 31, 2018USD ($)$ / shares	May 31, 2018CHF (SFr)	Jul. 06, 2017$ / shares	Jun. 23, 2017CHF (SFr)
Deposit on lease (CHF) | $		$ 5,000		$ 5,000			$ 5,250
Shares issued price per share | $ / shares							$ 3.50
Loss on acquisition of deposit | $	$ 779,278				$ 779,278
Number of restricted shares returned to treasury | shares	400,000
Shares cancellation, description	The 400,000 restricted shares of common stock were returned back to treasury and subsequently cancelled at the beginning of February 2019. The Company no longer requires an office in Zurich and has terminated its arrangement for the office space.
SP Group [Member]
Office sublease, term										10 years
Shares issued price per share | $ / shares							$ 3.50		$ 3.50
Mr. Greising [Member]
Stock issued during period restricted stock, shares | shares	400,000
Lease terminated date	Jun. 30, 2027
Shares issued price per share | $ / shares	$ 3.50
Stock issued during period restricted stock | $	$ 1,400,000
CHF [Member]
Deposit on lease (CHF) | SFr						SFr 600,000		SFr 600,000		SFr 600,000

Prepaid Expenses and Deposits -

Prepaid Expenses and Deposits - Schedule of Prepaid Expenses and Deposits (Details)	Nov. 30, 2018USD ($)	Nov. 30, 2018CHF (SFr)	May 31, 2018USD ($)	May 31, 2018CHF (SFr)	Jun. 23, 2017CHF (SFr)
Prepaid expenses	$ 28,424
Deposit on lease	5,000		5,250
Foreign exchange on lease deposit			6,000
Total	$ 633,424		$ 611,250
CHF [Member]
Deposit on lease | SFr		SFr 600,000		SFr 600,000	SFr 600,000

Assets (Details Narrative)

Assets (Details Narrative) - USD ($)	Jun. 18, 2018	Jul. 06, 2017	Nov. 30, 2018	Jun. 12, 2018	May 31, 2018
Operating lease, right of use asset			$ 143,256
Office lease liability			126,736
Current portion lease liability			52,074
Non-current portion lease liability			$ 74,662
Shares issued price per share					$ 3.50
Office furniture and equipment, useful life			3 years
Leasehold Improvements [Member]
Stock issued during period restricted stock		10,000
Shares issued price per share		$ 3.50			$ 3.50
Leasehold improvements		$ 35,000	$ 35,000
Office lease, termination date		Dec. 31, 2018
Leasehold improvements, write down		$ 29,750	29,750
First Year [Member]
Monthly rental expense	$ 4,553
Annual monthly base rent	54,631
Second Year [Member]
Monthly rental expense	4,685
Annual monthly base rent	56,214
Third Year [Member]
Monthly rental expense	4,816
Annual monthly base rent	$ 57,798
Right of Use Asset - Vehicle Lease [Member]
Operating lease, term of contract				2 years
Upfront payment obligation, amount			22,724
Operating lease, right of use asset			17,516
Right of Use Asset - Office Lease [Member]
Operating lease, right of use asset			125,740
Operating lease, term description	Office lease commences September 01, 2018 through to March 31, 2021.
Office lease liability			126,736
Current portion lease liability			52,074
Non-current portion lease liability			$ 74,662
Lease annual rate percentage			3.50%

Assets - Schedule of Right of U

Assets - Schedule of Right of Use Asset (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Right of Use Asset, net	$ 143,256
Right of Use Asset - Vehicle Lease [Member]
Right of Use Asset, gross	22,724
Accumulated Amortization	(5,208)
Right of Use Asset, net	17,516
Right of Use Asset - Office Lease [Member]
Right of Use Asset, gross	139,212
Accumulated Amortization	(13,472)
Right of Use Asset, net	$ 125,740

Assets - Schedule of Future Min

Assets - Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Lease obligation, net	$ 126,736
Less current portion	(52,074)
Lease obligation - long term	74,662
Right of Use Asset - Office Lease [Member]
2018	4,553
2019	55,818
2020	57,402
2021	14,449
Total lease payments	132,222
Amount representing interest	(5,486)
Lease obligation, net	126,736
Less current portion	(52,074)
Lease obligation - long term	$ 74,662

Assets - Summary of Leasehold I

Assets - Summary of Leasehold Improvements (Details) - USD ($)	Nov. 30, 2018	May 31, 2018	Jul. 06, 2017
Leasehold improvements, gross	$ 11,322
Leasehold improvements, accumulated depreciation	5,546
Leasehold improvements, net	5,776	$ 2,041
Leasehold Improvements [Member]
Leasehold improvements, cost	35,000		$ 35,000
Leasehold Improvements, write down of asset	(29,750)		$ (29,750)
Leasehold improvements, gross	5,250
Leasehold improvements, accumulated depreciation	4,958
Leasehold improvements, net	292
Leasehold Improvements (Florida) [Member]
Leasehold improvements, gross	6,072
Leasehold improvements, accumulated depreciation	588
Leasehold improvements, net	$ 5,484

Assets - Schedule of Office Fur

Assets - Schedule of Office Furniture and Equipment (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Accumulated depreciation	$ 5,546
Property, plant and equipment, net	5,776	$ 2,041
Office Furniture and Equipment [Member]
Property, plant and equipment, gross	13,698
Accumulated depreciation	1,758
Property, plant and equipment, net	$ 11,940

Mineral Properties (Details Nar

Mineral Properties (Details Narrative)	Sep. 29, 2018USD ($)shares	Mar. 13, 2017USD ($)$ / sharesshares	Nov. 30, 2018ahaInteger	May 31, 2018$ / shares
Shares issued price per share | $ / shares				$ 3.50
Number of mineral properties | Integer			13
Number of freehold patented mineral claims | Integer			9
Number of unpatented mineral claims | Integer			4
Combined claims make up area | ha			336
Area of land | a			810
Number of restricted shares returned back to treasury and cancelled | shares	1,052,631
Number of restricted shares re-acquired | shares	1,052,631
Impairment of mineral properties | $	$ 276,318
Restricted Common Stock [Member]
Stock issued during period restricted stock | shares		1,250,000
Shares issued price per share | $ / shares		$ 3
Stock issued during period restricted stock, value | $		$ 3,750,000
Mineral properties description		The Company has an interest in 13 mineral claims. All the mineral claims are contiguous. Nine (9) of the mineral claims are freehold patented mineral claims and the other four (4) mineral claims are unpatented Crown Land claims. The combined claims make up an area of 336 hectares which is equivalent to approximately 810 acres.

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	May 25, 2018	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Shares issued price per share						$ 3.50
Development costs incurred during period				$ 11,000
Impairment of intangible assets		$ (168,000)		(168,000)
License agreement value		$ 700,000		$ 700,000
Cormo USA Inc. [Member]
License interest to joint ventures		35.00%		35.00%
Gator Lotto App [Member]
Shares issued price per share						$ 4
Global Gaming Media Inc [Member] | Gator Lotto App [Member]
Stock issued during period restricted stock, shares	100,000
Shares issued price per share	$ 4
Stock issued during period restricted stock	$ 400,000
Development costs incurred during period				$ 11,000

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Nov. 30, 2018	May 31, 2018
Payables and Accruals [Abstract]
Accrued audit fees	$ 18,500	$ 23,500
Accrued accounting fees	27,000	20,500
Accrued legal fees	3,425	10,814
Accrued office expenses	30,354	14,135
Total	$ 79,279	$ 68,949

Common Stock (Details Narrative

Common Stock (Details Narrative)	Jan. 30, 2018$ / sharesshares	Aug. 31, 2017USD ($)	Jul. 06, 2017$ / sharesshares	Nov. 30, 2018USD ($)shares	Nov. 30, 2017USD ($)shares	Aug. 31, 2017USD ($)	Nov. 30, 2018USD ($)shares	Nov. 30, 2017USD ($)shares	May 31, 2018USD ($)$ / sharesshares	May 31, 2018CHF (SFr)shares	Jan. 18, 2018
Number of restricted shares of common stock for deposit of office lease, shares									400,000	400,000
Shares issued price per share | $ / shares									$ 3.50
Number of restricted shares of common stock for deposit of office lease, value									1,400,000	1,400,000
Loss on exchange for restricted shares and deposit for office lease | $									$ 779,278
Number of common stock issued for debt, shares									101,778	101,778
Debt conversion price per share | $ / shares									$ 3
Value of common stock issued for debt | $						$ 305,334			$ 305,334
Debt instrument, principal amount | $									253,901
Debt instrument, interest amount | $									$ 51,433
Share issued price for debt | $ / shares									$ 3.75
Loss on debt extinguishment | $		$ (76,334)						$ (76,334)	$ 76,334
Common stock, shares outstanding				9,090,018			9,090,018		9,090,018
Warrants outstanding
Stock options outstanding
Gator Lotto App [Member]
Shares issued price per share | $ / shares									$ 4
Number of shares issued for acquisition, shares									100,000	100,000
Falcon Projects AG [Member]
Shares issued price per share | $ / shares	$ 4.20								$ 4.20
Number of shares issued for acquisition, shares	10
Number of shares issued during the period	10,000								10,000	10,000
Ownership interest, percentage	10.00%								10.00%
Director [Member]
Shares issued price per share | $ / shares									$ 3.50
Number of common stock issued for services									16,000	16,000
Leasehold Improvements [Member]
Shares issued price per share | $ / shares			$ 3.50						$ 3.50
Number of shares issued during the period									10,000	10,000
Common Stock One [Member]
Sale of stock, number of shares issued in transaction									31,128	31,128
Sale of stock, price per share | $ / shares									$ 3.50
Common Stock Two [Member]
Sale of stock, number of shares issued in transaction									78,671	78,671
Sale of stock, price per share | $ / shares									$ 3.50
Common Stock Three [Member]
Sale of stock, number of shares issued in transaction									40,609	40,609
Sale of stock, price per share | $ / shares									$ 3.50
Common Stock Four [Member]
Sale of stock, number of shares issued in transaction									1,000	1,000
Sale of stock, price per share | $ / shares									$ 3.50
Common Stock Five [Member]
Sale of stock, number of shares issued in transaction									5,000	5,000
Sale of stock, price per share | $ / shares									$ 4
Common Stock Six [Member]
Sale of stock, number of shares issued in transaction									1,500	1,500
Sale of stock, price per share | $ / shares									$ 4
SP Group [Member]
Shares issued price per share | $ / shares			$ 3.50						$ 3.50
Number of shares issued for acquisition, shares			2,000						6,000	6,000
Acquisition percentage			20.00%						20.00%
Ownership interest, percentage											25.00%
Workplan Holdings AG [Member]
Shares issued price per share | $ / shares									$ 4
Number of restricted shares issued for settlement of debt, shares									25,000	25,000
Workplan Holdings AG [Member] | CHF [Member]
Number of restricted shares issued for settlement of debt | SFr										SFr 100,000

Equity in Joint Venture, Non-_3

Equity in Joint Venture, Non-Controlling Interest (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Net loss attributed to non-controlling interest of joint ventures	$ 57,305		$ 57,305
Total aggregate non-controlling interest in equity	$ 827,370		$ 827,370
Hero Wellness Systems Inc [Member]
Ownership interest percentage	55.00%		55.00%
Net loss attributed to non-controlling interest of joint ventures			$ 40,730
Cormo USA Inc. [Member]
Ownership interest percentage	35.00%		35.00%
Net loss attributed to non-controlling interest of joint ventures			$ 16,575

Equity in Joint Venture, Non-_4

Equity in Joint Venture, Non-Controlling Interest - Summary of Information on Joint Venture Non- Conrolling Interest (Details) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Non-controlling interest on net income	$ (57,305)		$ (57,305)
Hero Wellness Systems Inc [Member]
Assets	409,489		409,489
Liabilities	28,500		28,500
Net Assets	380,989		380,989
Revenues
Expenses			90,511
Net Income			(90,511)
Company's interest share on net income			(49,781)
Capital contribution to joint venture			51,000
Company's interest share in net assets			209,544
Non-controlling interest on net income			(40,730)
Equity of Joint Venture	471,500		471,500
Less Company's portion	286,825		286,825
Non-controlling interest in equity	184,675		184,675
Cormo USA Inc. [Member]
Assets	1,400,000		1,400,000
Liabilities	25,500		25,500
Net Assets	1,374,500		1,374,500
Revenues
Expenses			25,500
Net Income			(25,500)
Company's interest share on net income			(8,925)
Capital contribution to joint venture
Company's interest share in net assets			481,075
Non-controlling interest on net income			(16,575)
Equity of Joint Venture	1,400,000		1,400,000
Less Company's portion	700,000		700,000
Non-controlling interest in equity	$ 700,000		$ 700,000

Equity in Joint Venture, Non-_5

Equity in Joint Venture, Non-Controlling Interest - Summary of Aggregate Non-Controlling Interest on Net Income (Details) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017	May 31, 2018
Total non-controlling interest on net income	$ (57,305)		$ (57,305)
Sub total	884,675		884,675
Total non-controlling interest	$ 827,370		827,370
Hero Wellness Systems Inc [Member]
Total non-controlling interest on net income			(40,730)
Sub total			184,675
Cormo USA Inc. [Member]
Total non-controlling interest on net income			(16,575)
Sub total			$ 700,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	Feb. 25, 2019USD ($)	Dec. 26, 2018USD ($)	May 25, 2018USD ($)$ / sharesshares	Jan. 18, 2018USD ($)	Jul. 06, 2017USD ($)$ / sharesshares	Jun. 28, 2017USD ($)	Nov. 30, 2018USD ($)$ / shares	Nov. 30, 2017USD ($)	Nov. 30, 2018USD ($)$ / sharesshares	Nov. 30, 2018CHF (SFr)shares	Nov. 30, 2017USD ($)	Oct. 17, 2019$ / sharesshares	May 31, 2018USD ($)$ / shares	May 31, 2017shares	Nov. 30, 2018CHF (SFr)	Sep. 29, 2018
Management fees							$ 22,500	$ 3,582	$ 44,840		$ 69,100
Amount due to a related party													$ 12,911
Payments of rent							8,647	750	9,397		1,750
Development costs incurred during period									11,000
Shares issued price per share | $ / shares													$ 3.50
Debt interest rate						3.50%
Debt conversion price | $ / shares													$ 3
Notes receivable						$ 200,000	200,000		200,000				$ 200,000
Debt maturity date						Mar. 15, 2022
Balance and interest							210,077		210,077
Consulting fees							35,500	10,500	46,000		21,000
Consulting revenue							133,500	$ 15,000	238,500		30,000
Hero Wellness Systems Inc [Member]
Ownership interest, percentage																55.00%
Kurt Muehlbauer [Member]
Ownership interest, percentage																15.00%
Subsequent Event [Member]
Shares issued price per share | $ / shares												$ 2.75
Number of shares issued during period | shares												725
Subsequent Event [Member] | Kurt Muehlbauer [Member]
Ownership interest, percentage												6.50%
Subsequent Event [Member] | Paul Meier [Member]
Ownership interest, percentage	2.50%											19.70%
Subsequent Event [Member] | Stefan Muehlbauer [Member]
Ownership interest, percentage	2.50%											13.10%
SP Group (Europe) AG [Member]
Sale of ownership transaction amount													6,000
SP Group (Europe) AG [Member] | Subsequent Event [Member]
Sale of ownership transaction amount		$ 15,000
Restricted Common Stock [Member] | Global Gaming Media Inc [Member]
Shares issued price per share | $ / shares			$ 4
Number of shares issued for acquisition, shares | shares			100,000
Number of shares acquired during period			$ 400,000
Workplan Holdings Inc [Member]
Amount due to a related party							$ 500		$ 500
Stock issued during period restricted stock | shares									1,250,000	1,250,000
Shares issued price per share | $ / shares							$ 3		$ 3
Notes payable							$ 30,000		$ 30,000
Debt interest rate							4.00%		4.00%						4.00%
Debt conversion price | $ / shares							$ 3		$ 3
Number of shares issued during period | shares									10,159	10,159
Workplan Holdings Inc [Member] | Share Purchase Agreement [Member]
Stock issued during period restricted stock | shares									25,000	25,000
Shares issued price per share | $ / shares							$ 4		$ 4
Workplan Holdings Inc [Member] | Share Purchase Agreement [Member] | CHF [Member]
Number of stock issued in settlement of debt | SFr										SFr 100,000
Loan payable | SFr															SFr 100,000
Florida [Member]
Website maintenance									$ 3,000
Communication expenses									1,164
Development costs incurred during period									11,000
Three Shareholder [Member]
Amount due to a related party							$ 41,833		41,833				9,833
Amixca AG [Member] | Business Development Services [Member]
Advanced a refundable deposit									190,000
Agreement term				3 years
Prepayment as consulting fees				$ 190,000
Return of deposit, description				The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid.
Remaining amount to be paid on repayment									44,775
Amixca AG [Member] | Business Development Services [Member] | Beginning of July 5, 2019 [Member]
Notes receivables - related party				$ 20,000
Amixca AG [Member] | Business Development Services [Member] | First of Every Month Until Full Repayment [Member]
Notes receivables - related party				$ 15,455
Alimex Gmbh [Member]
Debt interest rate						3.50%
Notes receivable						$ 200,000
Debt maturity date						Jun. 28, 2022
Balance and interest													208,270
Note receivable and accrued interest totaling									215,228
SP Group (Europe) AG [Member]
Deferred revenues													25,000
Consulting revenue									$ 255,000				65,000
Sale of ownership interest percentage					25.00%
Sale of ownership transaction amount					$ 6,000
Percentage of ownership interest holds					15.00%
Gain on sale of ownership interest					$ 750
SP Group (Europe) AG [Member] | Restricted Common Stock [Member]
Shares issued price per share | $ / shares					$ 3.50
Acquisition percentage					20.00%
Number of shares issued for acquisition, shares | shares					6,000
Number of shares acquired during period					$ 21,000
SP Group (Europe) AG [Member] | Consulting Agreement [Member]
Related party, agreement description									SP Group (Europe) AG and the Company share a common majority shareholder. The Company entered into a 3 year consulting agreement with SP Group (Europe) AG whereby the Company will provide advisory and consulting services commencing May 1, 2017. This consulting agreement was terminated in August 2018.	SP Group (Europe) AG and the Company share a common majority shareholder. The Company entered into a 3 year consulting agreement with SP Group (Europe) AG whereby the Company will provide advisory and consulting services commencing May 1, 2017. This consulting agreement was terminated in August 2018.
SP Group (Europe) AG [Member] | New Consulting Agreement [Member]
Related party, agreement description									A new consulting agreement was entered on June 27, 2018 for a two year period commencing July 1, 2018 and ending June 30, 2020 in which SP Group (Europe) AG agrees to pay the Company $40,000 per month for financial research, due diligence services, and presentation materials for developmental prospects.	A new consulting agreement was entered on June 27, 2018 for a two year period commencing July 1, 2018 and ending June 30, 2020 in which SP Group (Europe) AG agrees to pay the Company $40,000 per month for financial research, due diligence services, and presentation materials for developmental prospects.
Consulting fees									$ 40,000
Joint Venture [Member] | Subsequent Event [Member]
Ownership interest, percentage	35.00%
Cormo AG [Member] | Subsequent Event [Member]
Ownership interest, percentage	35.00%
Other Investors [Member] | Subsequent Event [Member]
Interest in joint venture	$ 500,000
Two Director [Member]
Management fees									44,840		$ 69,100
Director [Member]
Management fees													2,000
Payments of rent									$ 1,500				$ 1,750
Shares issued price per share | $ / shares													$ 3.50
Former Sole Officer and Director [Member] | Workplan Holdings Inc [Member]
Stock issued during period restricted stock | shares														4,000,000
Christopher Grunder [Member]
Ownership interest, percentage																15.00%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

Aug. 07, 2019USD ($)

Jul. 12, 2019USD ($)$ / shares

Mar. 01, 2019USD ($)

Dec. 31, 2018shares

Sep. 29, 2018shares

Nov. 30, 2017USD ($)

Aug. 31, 2017USD ($)

Nov. 30, 2018$ / sharesshares

Oct. 17, 2019USD ($)Integer$ / sharesshares

May 31, 2018$ / sharesshares

Feb. 25, 2019

Mar. 13, 2017$ / shares

Number of restricted shares returned back to treasury and cancelled | shares

1,052,631

Number of shares issued for settlement of debt | shares

101,778

Shares issued price per share | $ / shares

$ 3.50

Number of shares issued during the period, value

$ 35,000

$ 49,350

Debt conversion price per share | $ / shares

$ 3

Kurt Muehlbauer [Member]

Ownership interest, percentage

15.00%

Restricted Common Stock [Member]

Shares issued price per share | $ / shares

$ 3

Workplan Holdings Inc [Member]

Shares issued price per share | $ / shares

$ 3

Number of shares issued during the period | shares

10,159

Debt conversion price per share | $ / shares

$ 3

Subsequent Event [Member]

Shares issued price per share | $ / shares

$ 2.75

Number of shares issued during the period | shares

725

Number of shares issued during the period, value

$ 1,994

Subsequent Event [Member] | Loan Agreement [Member]

Line of credit

$ 50,000

Interest rate

3.50%

Maturity date

Apr. 15, 2022

Subsequent Event [Member] | John Leiliever [Member]

Number of stock repurchased | shares

1,052,631

Subsequent Event [Member] | Chief Executive Officer [Member] | Convertible Loan Agreement [Member]

Line of credit

$ 20,000

Interest rate

3.50%

Maturity date

Jul. 12, 2022

Debt conversion price per share | $ / shares

$ 1.45

Subsequent Event [Member] | Shareholder [Member]

Receivable with imputed interest, net amount

$ 471,759

Receivable with imputed interest, face amount

450,000

Receipt of receivables, value

$ 325,000

Receivable with imputed interest, description

Cash payment of $450,000, payable in three separate transactions by September 15, 2019. As of the date of this report, the Company was in receipt of $325,000. The cash payment received was applied towards the Alimex Gmbh loan and accrued interest thereof, the Amixca AG deposit, and other receivables.

Subsequent Event [Member] | Falcon Projects [Member]

Value of stock sold

$ 11,000

Subsequent Event [Member] | SPG (Europe) AG [Member]

Value of stock sold

$ 15,000

Subsequent Event [Member] | Stefan Muehlbauer [Member]

Ownership interest, percentage

13.10%

2.50%

Subsequent Event [Member] | Paul Meier [Member]

Ownership interest, percentage

19.70%

2.50%

Subsequent Event [Member] | Kurt Muehlbauer [Member]

Ownership interest, percentage

6.50%

Subsequent Event [Member] | Workplan Holding Inc., [Member]

Ownership interest, percentage

1.10%

Subsequent Event [Member] | Restricted Common Stock [Member]

Number of shares issued for settlement of debt, value

$ 8,001

Number of shares issued for settlement of debt | shares

2,425

Shares issued price per share | $ / shares

$ 3.30

Subsequent Event [Member] | Restricted Common Stock [Member] | Daniel Greising [Member]

Number of restricted shares returned back to treasury and cancelled | shares

400,000

Subsequent Event [Member] | Restricted Common Stock [Member] | Workplan Holding Inc., [Member]

Number of shares issued for settlement of debt, value

$ 25,000

Number of shares issued for settlement of debt | shares

7,576

Shares issued price per share | $ / shares

$ 3.30

Subsequent Event [Member] | Workplan Holdings Inc [Member] | Restricted Common Stock [Member]

Number of shares sold during period | shares

4,148,868

Number of separate private transactions | Integer

3