Bionik Laboratories (BNKL) S-1 21 Dec 17 IPO registration Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Sep. 30, 2017
Document Information [Line Items]
Document Type	S1
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Entity Registrant Name	Bionik Laboratories Corp.
Entity Central Index Key	1,508,381
Entity Filer Category	Smaller Reporting Company

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Current
Cash and cash equivalents	$ 136,080	$ 543,650	$ 5,381,757
Accounts receivable, net of allowance for doubtful accounts of $16,349 (March 31, 2017 - $10,000)	37,196	383,903	0
Prepaid expenses and other receivables (Note 5)	169,287	228,047	231,733
Inventories (Note 6)	231,442	228,249	0
Due from related parties (Note 9(a))	19,429	18,731	41,445
Short term advances		0	125,153
Loans receivable		0	379,908
Total Current Assets	593,434	1,402,580	6,159,996
Equipment (Note 7)	196,231	227,421	76,750
Technology and other assets (Note 4)	4,860,690	5,030,624	0
Goodwill (Note 4)	22,308,275	22,308,275	0
Total Assets	27,958,630	28,968,900	6,236,746
Current
Accounts Payable (Notes 9(b))	957,360	784,771	320,916
Accrued liabilities (Notes 8 and 9(b))	1,873,613	1,228,657	515,979
Customer advances	109,100	121,562	0
Demand Notes Payable (Note 8)	335,309	330,600	0
Promissory Notes payable (Note 8)	192,154	236,548	0
Convertible Loans Payable (Note 8(a) and (b))	3,530,095	2,017,488	0
Deferred revenue	87,851	98,624	0
Total Current Liabilities	7,085,482	4,818,250	836,895
Shareholders’ Equity
Common Shares Value	101,794	96,794	72,591
Additional paid in capital	47,642,526	45,088,171	18,292,173
Shares to be issued (Note 10)	60,000	0
Deficit	(26,973,321)	(21,076,464)	(13,007,062)
Accumulated other comprehensive income	42,149	42,149	42,149
Total Shareholders’ Equity	20,873,148	24,150,650	5,399,851
Total Liabilities and Shareholders’ Equity	27,958,630	28,968,900	6,236,746
Special Voting Preferred Stock [Member]
Shareholders’ Equity
Preferred Stock Value	0	0	0
Total Shareholders’ Equity	$ 0	$ 0	$ 0

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets [Parenthetical] - USD ($)	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Allowance for Doubtful Accounts Receivable, Current	$ 16,349	$ 10,000
Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	250,000,000	150,000,000	150,000,000
Common Stock, Shares, Issued	53,885,279	48,885,107	22,591,292
Common Stock, Shares, Outstanding	53,885,279	48,885,107	22,591,292
Common Stock, Other Shares, Issued	47,909,336	47,909,336	50,000,000
Common Stock, Other Shares, Outstanding	47,909,336	47,909,336	50,000,000
Special Voting Preferred Stock [Member]
Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1	1	1
Preferred Stock, Shares Issued	1	1	1
Preferred Stock, Shares Outstanding	1	1	1

Condensed Consolidated Interim4

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Sales	$ 221,847	$ 18,283	$ 309,367	$ 182,474	$ 571,945	$ 0
Cost of Sales	59,825	12,019	89,125	70,894	388,756	0
Gross Margin	162,022	6,264	220,242	111,580	183,189	0
Operating expenses
Sales and marketing	435,294	187,265	880,817	269,463	1,188,207	0
Research and development	715,400	813,773	1,401,309	1,231,563	2,663,146	1,397,554
General and administrative	1,505,528	577,853	2,133,134	1,881,467	3,346,230	3,676,125
Share compensation expense (Note 11)	762,208	204,842	1,013,256	424,090	1,001,950	1,495,837
Convertible debt accretion (Note 8)	74,073	0	74,073	0
Amortization (Note 4)	76,985	0	169,934	0	550,080	0
Depreciation (Note 7)	23,820	23,590	48,372	33,753	79,868	63,454
Total operating expenses	3,593,308	1,807,323	5,720,895	3,840,336	8,829,481	6,632,970
Other expenses (income)
Foreign Exchange	15,595	0	114,156	0	71,573	112,771
Interest expense (income) (Note 8)	167,594	(5,203)	240,360	10,031	43,735	2,839
Other income	886	(395,296)	708	(406,514)	(692,198)	(42,173)
Change in fair value of warrant derivative liability (Note 10)	0	0	0	0
Total other expenses (income)	184,075	(400,499)	355,224	(396,483)	(576,890)	73,437
Net loss and comprehensive loss for the period	$ (3,615,361)	$ (1,400,560)	$ (5,855,877)	$ (3,332,273)	$ (8,069,402)	$ (6,706,407)
Loss per share - basic	$ (0.04)	$ (0.02)	$ (0.06)	$ (0.04)	$ (0.09)	$ (0.09)
Loss per share - diluted	$ (0.04)	$ (0.02)	$ (0.06)	$ (0.04)	$ (0.09)	$ (0.09)
Weighted average number of shares outstanding - basic	101,794,615	85,924,462	99,335,514	87,232,426	91,784,976	71,554,822
Weighted average number of shares outstanding - diluted	101,794,615	85,924,462	99,335,514	87,232,426

Condensed Consolidated Interim5

Condensed Consolidated Interim Statements of Changes in Shareholders’ Equity (Deficiency) - USD ($)	Total	Common Stock [Member]		Additional Paid-in Capital [Member]	Shares To Be Issued [Member]	Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Special Voting Preferred Stock [Member]
Opening Balance at Mar. 31, 2015	$ 5,883,903	$ 65,840		$ 12,076,569		$ (6,300,655)	$ 42,149	$ 0
Opening Balance (in shares) at Mar. 31, 2015		65,839,563						1
Shares issued on private placement	4,556,818	$ 6,568		4,550,250		0	0	$ 0
Shares issued on private placement (in shares)		6,568,750						0
Shares to be issued for services	169,700	$ 117		169,583		0	0	$ 0
Shares to be issued for services (in shares)		117,471						0
Cashless exercise of warrants	0	$ 46		(46)		0	0	$ 0
Cashless exercise of warrants (in shares)		45,508						0
Share compensation expense	1,495,837	$ 20		1,495,817		0	0	$ 0
Share compensation expense (in shares)		20,000						0
Net income (loss) for the period	(6,706,407)	$ 0		0		(6,706,407)	0	$ 0
Closing Balance at Mar. 31, 2016	5,399,851	$ 72,591		18,292,173	$ 0	(13,007,017)	42,149	$ 0
Closing Balance (in shares) at Mar. 31, 2016		72,591,292						1
Shares issued to acquire IMT	23,177,000	$ 23,650	[1]	23,153,350	0	0	0	$ 0
Shares issued to acquire IMT (in shares)		23,650,000	[1]					0
Stock compensation acquired	2,582,890	$ 0	[1]	2,582,890	0	0	0	$ 0
Options exercised	18,166	$ 110	[1]	18,056	0	0	0	$ 0
Options exercised (in shares)		110,096	[1]					0
Cashless exercise of warrants	0	$ 51	[1]	(51)	0	0	0	$ 0
Cashless exercise of warrants (in shares)		51,249	[1]					0
Warrant exercised	40,195	$ 175	[1]	40,020	0	0	0	$ 0
Warrant exercised (in shares)		174,759	[1]					0
Share compensation expense	1,001,950	$ 217	[1]	1,001,733	0	0	0	$ 0
Share compensation expense (in shares)		217,047	[1]					0
Net income (loss) for the period	(8,069,402)	$ 0	[1]	0	0	(8,069,402)	0	$ 0
Closing Balance at Mar. 31, 2017	24,150,650	$ 96,794	[1]	45,088,171	0	(21,076,419)	42,149	$ 0
Closing Balance (in shares) at Mar. 31, 2017		96,794,443	[1]					1
Warrant exercised	1,125,038	$ 5,000	[1]	1,120,038	0	0	0	$ 0
Warrant exercised (in shares)		5,000,172	[1]					0
Share compensation expense	1,013,256	$ 0	[1]	1,013,256	0	0	0	$ 0
Share compensation expense (in shares)		0	[1]					0
Fair value of warrants on convertible loans	380,036	$ 0	[1]	380,036	0	0	0	$ 0
Warrant down round feature (Note 12)	0	0		41,025	0	(41,025)	0	0
Shares to be issued	60,000	$ 0	[1]	0	60,000	0	0	$ 0
Shares to be issued (in shares)		0	[1]					0
Net income (loss) for the period	(5,855,877)	$ 0	[1]	0	0	(5,855,877)	0	$ 0
Closing Balance at Sep. 30, 2017	$ 20,873,148	$ 101,794	[1]	$ 47,642,526	$ 60,000	$ (26,973,321)	$ 42,149	$ 0
Closing Balance (in shares) at Sep. 30, 2017		101,794,615	[1]					1
[1]	Includes exchangeable shares

Condensed Consolidated Interim6

Condensed Consolidated Interim Statements of Cash Flows - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Apr. 21, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Operating activities
Net (loss) for the year		$ (5,855,877)	$ (3,332,273)	$ (8,069,402)	$ (6,706,407)
Adjustment for items not affecting cash
Depreciation		48,372	33,753	79,868	63,454
Amortization		169,934	0	550,080	0
Interest expense		234,463	10,031	41,934	7,697
Share based compensation expense		1,013,256	424,090	844,162	1,495,837
Convertible debt accretion		74,073	0
Shares issued for services		60,000	59,500	157,788	169,700
Allowance for doubtful accounts		(16,349)	0
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities		(4,272,128)	(2,804,899)	(6,395,570)	(4,969,719)
Changes in non-cash working capital items
Accounts receivable		363,056	(87,402)	(377,413)	0
Prepaid expenses and other receivables		58,760	91,430	20,525	(73,314)
Due from related parties		(698)	(63)	22,714	35
Inventories		(3,193)	(191,548)	(39,370)	0
Accounts payable		172,634	(696,874)	(375,572)	112,129
Accrued liabilities		644,955	(425,160)	18,674	183,033
Customer advances		(12,462)	41,800	35,075	0
Deferred revenue		(10,773)	108,482	98,624	0
Net cash used in operating activities		(3,059,849)	(3,964,234)	(6,992,313)	(4,747,836)
Investing activities
Acquisition of equipment		(17,182)	(6,848)	(170,790)	(42,863)
Advances				0	(125,153)
Provision of a loan receivable				0	(379,908)
Net cash used in investing activities		(17,182)	(6,848)	(170,790)	(547,924)
Financing activities
Proceeds from convertible loans		1,598,715	0	2,000,000	0
Proceeds on exercise of warrants		1,125,038	0	40,195	0
Proceeds from issuance of shares, net of issue costs				0	4,552,409
Repayment of Promissory notes principal		(12,319)	0
Repayment of Promissory notes interest		(41,973)	0
Cash acquired on acquisition		0	266,635	266,635	0
Proceeds from the exercise of options				18,166	0
Net cash provided by financing activities		2,669,461	266,635	2,324,996	4,552,409
Net decrease in cash and cash equivalents for the period		(407,570)	(3,704,447)	(4,838,107)	(743,351)
Cash and cash equivalents, beginning of period	$ 5,381,757	543,650	5,381,757	5,381,757	6,125,108
Cash and cash equivalents, end of period		136,080	$ 1,677,310	543,650	$ 5,381,757
Assets acquired and liabilities assumed:
Current assets, including cash of $266,635	478,843			478,843
Equipment	59,749			59,749
Intangible assets	5,580,704	$ 5,580,704		5,580,704
Goodwill	22,308,275			22,308,275
Accounts payable	(241,299)			(241,299)
Accrued liabilities	(361,029)			(361,029)
Customer deposits	(86,487)			(86,487)
Demand notes payable	(324,894)			(324,894)
Promissory Notes payable	(217,808)			(217,808)
Bionik advance	(1,436,164)			(1,436,164)
Non-cash consideration	$ 25,759,890			$ 25,759,890

Condensed Consolidated Interim7

Condensed Consolidated Interim Statements of Cash Flows [Parenthetical] - USD ($)	1 Months Ended	12 Months Ended
	Apr. 21, 2016	Mar. 31, 2017	Mar. 31, 2016
Cash Acquired from Acquisition	$ 266,635	$ 266,635	$ 0

NATURE OF OPERATIONS

NATURE OF OPERATIONS	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	BIONIK LABORATORIES CORP. 1. NATURE OF OPERATIONS The Company and its Operations Bionik Laboratories Corp. (formerly Drywave Technologies Inc., the “Company” or “Bionik”) was incorporated on January 8, 2010 in the State of Colorado as Strategic Dental Management Corp. on July 16, 2013, the Company changed its name to Drywave Technologies Inc. (“Drywave”) and its state of incorporation from Colorado to Delaware. Effective February 13, 2015, the Company changed its name to Bionik Laboratories Corp. and reduced the authorized number of shares of common stock from 200,000,000 150,000,000 On February 26, 2015, the Company entered into a Share Exchange Agreement and related transactions whereby it acquired Bionik Laboratories Inc., a Canadian Corporation (“Bionik Canada”). Bionik Canada issued 50,000,000 3.14 100 As a result of the shareholders of Bionik Canada having a controlling interest in the Company subsequent to the Merger, for accounting purposes the Merger does not constitute a business combination. The transaction has been accounted for as a recapitalization of the Company with Bionik Canada being the accounting acquirer even though the legal acquirer is Bionik, accordingly, the historic financial statements of Bionik Canada are presented as the comparative balances for the period prior to the Merger. References to the Company refer to the Company and its wholly owned subsidiaries, Bionik Acquisition Inc. and Bionik Canada. References to Drywave relate to the Company prior to the Merger. On April 21, 2016, the Company acquired all of the outstanding shares and, accordingly, all assets and liabilities of Interactive Motion Technologies, Inc. (“IMT”), a Boston, Massachusetts-based global pioneer and leader in providing effective robotic products for neurorehabilitation, pursuant to an Agreement and Plan of Merger (the “Merger Agreement”) dated March 1, 2016, with IMT, Hermano Igo Krebs, and Bionik Mergerco Inc., a Massachusetts corporation and the Company’s wholly owned subsidiary (“Bionik Mergeco”). The merger agreement provided for the merger of Bionik Mergerco with and into IMT, with IMT surviving the merger as the Company’s wholly owned subsidiary. In return for acquiring IMT, IMT shareholders received an aggregate of 23,650,000 Bionik Laboratories Corp. is a robotics company focused on providing rehabilitation and mobility solutions to individuals with neurological and mobility challenges from hospital to home. The Company has a portfolio of products focused on upper and lower extremity rehabilitation for stroke and other mobility impaired individuals, including three products in the market and four products in varying stages of development. The InMotion Systems - the InMotion ARM, In Motion Wrist, InMotion Hand – are designed to provide intelligent, adaptive therapy in a manner that has been clinically verified to maximize neuro-recovery. Bionik also has a lower-body exoskeleton - the ARKE - designed to allow paraplegics as well as other wheelchair users the ability to rehabilitate through walking. The Company is developing with a partner, a lower body product based on some of the ARKE technology, which should allow certain individuals to walk better, who have limited mobility. This product will be launched in the consumer home market. The unaudited condensed consolidated interim financial statements consolidate the Company and its wholly owned subsidiaries Bionik Canada, Bionik Acquisition Inc. and Bionik, Inc. (the former IMT) since its acquisition on April 21, 2016. These unaudited condensed consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), which contemplates continuation of the Company as a going concern, which assumes the realization of assets and satisfaction of liabilities and commitments in the normal course of business. The Company’s principal offices are located at 483 Bay Street, N105, Toronto, Ontario, Canada M5G 2C9 and its U.S. address is 80 Coolidge Hill Road, Watertown, MA. USA 02472. Going Concern As at September 30, 2017, the Company had a working capital deficit of $ 6,492,048 26,973,321 21,076,419 5,855,877 (3,332,273) There is no certainty that the Company will be successful in generating sufficient cash flow from operations or achieving and maintaining profitable operations in the future to enable it to meet its obligations as they come due and consequently continue as a going concern. The Company will require additional financing this year to fund its operations and it is currently working on securing this funding through corporate collaborations, public or private equity offerings or debt financings. Sales of additional equity or equity linked securities by the Company would result in the dilution of the interests of existing stockholders. There can be no assurance that financing will be available when required. In the event that the necessary additional financing is not obtained, the Company would reduce its discretionary overhead costs substantial or otherwise curtail operations. The Company expects the forgoing, or a combination thereof, to meet the Company’s anticipated cash requirements for the next 12 months; however, these conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying condensed consolidated interim financial statements do not include any adjustments to reflect the possible future effects on recoverability and reclassification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty. The condensed consolidated interim financial statements do not include any adjustments related to the recoverability and classification of the recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. All adjustments, consisting only of normal recurring items, considered necessary for fair presentation have been included in these condensed consolidated interim financial statements.	1. NATURE OF OPERATIONS AND GOING CONCERN The Company and its Operations Bionik Laboratories Corp. (formerly Drywave Technologies Inc., the “Company” or “Bionik”) was incorporated on January 8, 2010 in the State of Colorado as Strategic Dental Management Corp. On July 16, 2013, the Company changed its name to Drywave Technologies Inc. (“Drywave”) and its state of incorporation from Colorado to Delaware. Effective February 13, 2015, the Company changed its name to Bionik Laboratories Corp. and reduced the authorized number of shares of common stock from 200,000,000 to 150,000,000. Concurrently, the Company implemented a 1-for-0.831105 reverse stock split of the common stock, which had previously been approved on September 24, 2014. On February 26, 2015, the Company entered into a Share Exchange Agreement and related transactions whereby it acquired Bionik Laboratories Inc., a Canadian Corporation (“Bionik Canada”) and Bionik Canada issued 50,000,000 Exchangeable Shares, representing a 3.14 exchange ratio, for 100% of the then outstanding common shares of Bionik Canada (the “Merger”). The Exchangeable Shares are exchangeable at the option of the holder, each into one share of the common stock of the Company. In addition, the Company issued one Special Preferred Voting Share (the “Special Preferred Share”) (Note 10). As a result of the shareholders of Bionik Canada having a controlling interest in the Company subsequent to the Merger, for accounting purposes the Merger does not constitute a business combination. The transaction has been accounted for as a recapitalization of the Company with Bionik Canada being the accounting acquirer even though the legal acquirer is Bionik, accordingly, the historic financial statements of Bionik Canada are presented as the comparative balances for the period prior to the Merger. References to the Company refer to the Company and its wholly owned subsidiaries, Bionik Acquisition Inc., Bionik, Inc. (the former IMT) and Bionik Canada. References to Drywave relate to the Company prior to the Merger. On April 21, 2016, the Company acquired all of the outstanding shares and, accordingly, all assets and liabilities of Interactive Motion Technologies, Inc. (IMT), a Boston, Massachusetts-based global pioneer and leader in providing effective robotic products for neurorehabilitation, pursuant to an Agreement and Plan of Merger (the “Merger Agreement”) dated March 1, 2016, with IMT, Hermano Igo Krebs, and Bionik Mergerco Inc., a Massachusetts corporation and our wholly owned subsidiary (Bionik Mergerco). The merger agreement provided for the merger of Bionik Mergerco with and into IMT, with IMT surviving the merger as the Company’s wholly owned subsidiary. In return for acquiring IMT, IMT shareholders received an aggregate of 23,650,000 shares of the Company’s common stock (Note 4). The Company is a global pioneering robotics company focused on providing rehabilitation solutions to individuals with neurological disorders, specializing in designing, developing and commercializing cost-effective physical rehabilitation technologies, prosthetics, and assisted robotic products. The Company strives to innovate and build devices that can rehabilitate and improve an individual’s health, comfort, accessibility and quality of life through the use of advanced algorithms and sensing technologies that anticipate a user’s every move. The consolidated financial statements consolidate the Company and its wholly owned subsidiaries Bionik Canada, Bionik Acquisition Inc. and Bionik, Inc. (the former IMT) since its acquisition on April 21, 2016. These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), which contemplates continuation of the Company as a going concern. The Company’s principal offices are located at 483 Bay Street, N105, Toronto, Ontario, Canada M5G 2C9 and its U.S. address is 80 Coolidge Hill Road, Watertown, MA. USA 02472. Going Concern As at March 31, 2017, the Company had a working capital deficit of $3,415,670 (working capital as at March 31, 2016, of $5,323,101) and an accumulated deficit of $21,076,464 (March 31, 2016 - $13,007,062) and the Company incurred a net loss and comprehensive loss of $8,069,402 for the year ended March 31, 2017 (March 31, 2016 – net loss of $6,706,407). There is no certainty that the Company will be successful in generating sufficient cash flow from operations or achieving and maintaining profitable operations in the future to enable it to meet its obligations as they come due and consequently continue as a going concern. The Company will require additional financing this year to fund its operations and it is currently working on securing this funding through corporate collaborations, public or private equity offerings or debt financings. Sales of additional equity securities by the Company would result in the dilution of the interests of existing stockholders. There can be no assurance that financing will be available when required. In the event that the necessary additional financing is not obtained, the Company would reduce its discretionary overhead costs substantially or otherwise curtail operations. The Company expects the forgoing, or a combination thereof, to meet the Company’s anticipated cash requirements for the next 12 months; however, these conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on recoverability and reclassification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty. The consolidated financial statements do not include any adjustments related to the recoverability and classification of the recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. All adjustments, consisting only of normal recurring items, considered necessary for fair presentation have been included in these consolidated financial statements.

CHANGE IN ACCOUNTING POLICY

CHANGE IN ACCOUNTING POLICY	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Disclosure Text Block [Abstract]
Accounting Changes and Error Corrections [Text Block]	2. CHANGE IN ACCOUNTING POLICY The FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260) Distinguishing Liabilities From Equity (Topic 480) Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments With Down Round Features II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests With a Scope Exception On consideration of the above factors, the Company elected to early adopt ASU 2017-11 on July 1, 2017, the ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. For all other organizations, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The early adoption allows the Company to reduce the cost and complexity of updating the fair value measurement each reporting period and eliminate the unnecessary volatility in reported earnings created by the revaluation when the Company’s shares’ value changes. The Company presented the change in accounting policy through the retrospective application of the new accounting principle to all prior periods, as described in ASU No. 250-10-45-5, Accounting Changes and Error Corrections. The following financial statement line items for the periods of three and six months ended September 30, 2016 were affected by the change in accounting principle. Income statement Three months period ended September 2016 Six months period ended September 2016 As originally reported As adjusted Effect of change As originally reported As adjusted Effect of change Sales $ 18,283 $ 18,283 $ - $ 182,474 $ 182,474 $ - Cost of Sales 12,019 12,019 - 70,894 70,894 - Total operating expenses 1,807,323 1,807,323 - 3,840,336 3,840,336 - Total other expenses (2,530,605 ) (400,499 ) 2,130,106 (2,135,530 ) (396,483 ) 1,739,047 Net income (loss) and comprehensive loss for the period 729,546 (1,400,560 ) (2,130,106 ) (1,593,226 ) (3,332,273 ) (1,739,047 ) Net income (loss) per share 0.01 (0.04 ) (0.05 ) (0.02 ) (0.06 ) (0.04 ) Balance sheet As at March 31, 2017 As originally reported As adjusted Effect of change Current assets $ 1,402,580 $ 1,402,580 $ - Capital assets 227,421 227,421 - Intangible assets 27,338,899 27,338,899 - Total assets 28,968,900 28,968,900 - Warrant derivative liability 959,600 - (959,600 ) Other current liabilities 4,818,205 4,818,205 - Total liabilities 5,777,805 4,818,205 (959,600 ) Common stock 96,794 96,794 - Additional paid in capital 38,640,706 45,088,171 6,447,465 Retained earnings (15,588,554 ) (21,076,419 ) (5,487,865 ) Accumulated other comprehensive income 42,149 42,149 - Total shareholders' equity 23,191,095 24,150,695 959,600 Total liabilities and shareholders' equity 28,968,900 28,968,900 - The change in retained earnings consists of a change in net loss for the year ended March 31, 2017, changing from $3,936,574 to $8,069,402, a net change of $4,132,828, the remainder of the change included in the $5,487,865 noted above relates to periods prior to March 31, 2016. Statement of cash flows As at September 30, 2016 As originally reported As adjusted Effect of change Net loss for the period $ (1,593,226 ) $ (3,332,273 ) $ (1,739,047 ) Adjustment for items not affecting cash Depreciation 33,753 33,753 - Interest expense 10,031 10,031 - Share-based compensation expense 424,090 424,090 - Shares issued for service 59,500 59,500 - Change in fair value of warrant derivative liability (1,739,047 ) - 1,739,047 Net cash used in operating activities (3,964,234 ) (3,964,234 ) - Net cash used in investing activities (6,848 ) (6,848 ) - Net cash provided by financing activities 266,635 266,635 - Net decrease in cash and cash equivalents for the period (3,704,447 ) (3,704,447 ) - Cash and cash equivalents, beginning of period 5,381,757 5,381,757 - Cash and cash equivalents, end of period 1,677,310 1,677,310 -	2. CHANGE IN ACCOUNTING POLICY The FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260) Distinguishing Liabilities From Equity (Topic 480) Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments With Down Round Features II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests With a Scope Exception On consideration of the above factors, the Company elected to early adopt ASU 2017-11 on July 1, 2017, the ASU is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. For all other organizations, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The early adoption allows the Company to reduce the cost and complexity of updating the fair value measurement each reporting period and eliminate the unnecessary volatility in reported earnings created by the revaluation when the Company’s shares’ value changes. The Company presented the change in accounting policy through the retrospective application of the new accounting principle to all prior periods, as described in ASU No. 250-10-45-5, Accounting Changes and Error Corrections. Income statement Year ended March 31, 2016 Year ended March 31, 2017 As As adjusted Effect of As As adjusted Effect of Sales $ - $ - $ - $ 571,945 $ 571,945 $ - Cost of Sales - - - 388,756 388,756 - Total operating expenses 6,632,970 6,632,970 - 8,829,481 8,829,481 - Total other expenses (7,669,118 ) 73,437 (7,742,555 ) (4,709,718 ) (576,890 ) (4,132,828 ) Net income (loss) and comprehensive loss for the period (1,036,148 ) 6,706,407 (7,742,555 ) (3,936,574 ) (8,069,402 ) (4,132,828 ) Basic loss per share (0.01 ) (0.09 ) (0.10 ) (0.04 ) (0.09 ) (0.05 ) Diluted loss per share (0.08 ) (0.09 ) (0.01 ) (0.04 ) (0.09 ) (0.05 ) Balance sheet As a result of the accounting policy change, retained earnings as of April 1, 2015, March 31, 2016 and 2017 respectively, decreased from ($12,688,128), ($11,651,980) and ($15,588,554), as originally reported under ASU No. 2016-01, to ($6,300,655), ($13,007,062) and ($21,076,464) using ASU No. 2017-11. As at April 1, 2015 As originally As adjusted Effect of change Current assets $ 6,325,007 $ 6,325,007 $ - Capital assets 100,629 100,629 - Intangible assets - - - Total assets $ 6,425,636 $ 6,425,636 $ - Warrant derivative liability 8,382,648 - (8,382,648 ) Other current liabilities 541,733 541,733 - Total liabilities $ 8,924,381 $ 541,733 $ (8,382,648 ) Common stock 65,840 65,840 - Additional paid in capital 10,081,394 12,076,569 1,995,175 (Deficit) Retained earnings (12,688,128 ) (6,300,655 ) 6,387,473 Accumulated other comprehensive income 42,149 42,149 - Total shareholders’ equity (deficiency) $ (2,498,745 ) $ 5,883,903 $ 8,382,648 Total liabilities and shareholders’ equity $ 6,425,636 $ 6,425,636 $ - As at March 31, 2016 As originally As adjusted Effect of change Current assets $ 6,159,996 $ 6,159,996 $ - Capital assets 76,750 76,750 - Intangible assets - - - Total assets $ 6,236,746 $ 6,236,746 $ - Warrant derivative liability 5,135,990 - (5,135,990 ) Other current liabilities 836,850 836,895 45 Total liabilities $ 5,972,840 $ 836,895 $ (5,135,945 ) Common stock 72,591 72,591 - Additional paid in capital 11,801,146 18,292,173 6,491,027 Deficit (11,651,980 ) (13,007,062 ) (1,355,082 ) Accumulated other comprehensive income 42,149 42,149 - Total shareholders’ equity $ 263,906 $ 5,399,851 $ 5,135,945 Total liabilities and shareholders’ equity $ 6,236,746 $ 6,236,746 $ - As at March 31, 2017 As originally As adjusted Effect of change Current assets $ 1,402,580 $ 1,402,580 $ - Capital assets 227,421 227,421 - Intangible assets 27,338,899 27,338,899 - Total assets $ 28,968,900 $ 28,968,900 $ - Warrant derivative liability 959,600 - (959,600 ) Other current liabilities 4,818,205 4,818,250 45 Total liabilities $ 5,777,805 $ 4,818,250 $ (959,555 ) Common stock 96,794 96,794 - Additional paid in capital 38,640,706 45,088,171 6,447,465 Deficit (15,588,554 ) (21,076,464 ) (5,487,910 ) Accumulated other comprehensive income 42,149 42,149 - Total shareholders’ equity $ 23,191,095 $ 24,150,650 $ 959,555 Total liabilities and shareholders’ equity $ 28,968,900 $ 28,968,900 $ - Statement of cash flows As at March 31, 2016 As originally As adjusted Effect of change Net income (loss) for period $ 1,036,148 $ (6,706,407 ) $ (7,742,555 ) Adjustment for items not affecting cash and changes in non-cash working capital items (5,783,984 ) 1,958,571 7,742,555 Net cash (used in) operating activities (4,747,836 ) (4,747,836 ) - Net cash (used in) investing activities (547,924 ) (547,924 ) - Net cash provided by financing activities 4,552,409 4,552,409 - Net (decrease) in cash and cash equivalents for the period (743,351 ) (743,351 ) - Cash and cash equivalents, beginning of period 6,125,108 6,125,108 - Cash and cash equivalents, end of period $ 5,381,757 $ 5,381,757 $ - As at March 31, 2017 As originally As adjusted Effect of change Net income (loss) for period $ (3,936,574 ) $ (8,069,402 ) $ (4,132,828 ) Adjustment for items not affecting cash and changes in non-cash working capital items (3,055,739 ) 1,077,089 4,132,828 Net cash (used in) operating activities (6,992,313 ) (6,992,313 ) - Net cash (used in) investing activities (170,790 ) (170,790 ) - Net cash provided by financing activities 2,324,996 2,324,996 - Net (decrease) in cash and cash equivalents for the period (4,838,107 ) (4,838,107 ) - Cash and cash equivalents, beginning of period 5,381,757 5,381,757 - Cash and cash equivalents, end of period $ 543,650 $ 543,650 $ -

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	3. SIGNIFICANT ACCOUNTING POLICIES These unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual audited financial statements of the Company and should be read in conjunction with those annual audited financial statements filed on Form 10-K for the year ended March 31, 2017. In the opinion of management, these unaudited condensed consolidated interim financial statements reflect 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. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. The accounting standard is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2017. Early adoption is not permitted. The impact on the condensed consolidated interim financial statements of adopting ASU 2014-09 will be assessed by management. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” which requires that deferred tax liabilities and assets be classified on our Consolidated Balance Sheets as noncurrent based on an analysis of each taxpaying component within a jurisdiction. ASU No. 2015-17 is effective for the fiscal year commencing after December 15, 2017. The Company does not anticipate that the adoption of ASU No. 2015-17 will have a material effect on the condensed consolidated interim financial position or the consolidated results of operations. In January 2016, the FASB issued ASU No. 2016-01 “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”. The updates makes several modifications to Subtopic 825-10, including the elimination of the available-for-sale classification of equity investments, and it requires equity investments with readily determinable fair values to be measured at fair value with changes in fair value recognized in operations. The update is effective for fiscal years beginning after December 2017. The Company is still assessing the impact that the adoption of ASU 2016-01 will have on the condensed consolidated interim financial position and the consolidated results of operations. In February 2016, the FASB issued ASU 2016-02, “Leases”. This update requires organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance will also require additional disclosure about the amount, timing and uncertainty of cash flows arising from leases. The provisions of this update are effective for annual and interim periods beginning after December 15, 2018. The Company is still assessing the impact that the adoption of ASU 2016-02 will have on the condensed consolidated interim financial position and the consolidated results of operations. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting”. Several aspects of the accounting for share-based payment award transaction are simplified, including (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The amendments are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company has adopted this policy during the period and there was no impact on the condensed consolidated interim financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”. This ASU provides eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for the fiscal year commencing after December 15, 2017. The Company is still assessing the impact that the adoption of ASU 2016-15 will have on the condensed consolidated interim statement of cash flows. In January 2017, the FASB issued ASU 2017-01, “Business Combinations: Clarifying the definition of a Business” which amends the current definition of a business. Under ASU 2017-01, to be considered a business, an acquisition would have to include an input and a substantive process that together significantly contributes to the ability to create outputs. ASU 2017-01 further states that when substantially all of the fair value of gross assets acquitted is concentrated in a single asset (or a group of similar assets), the assets acquired would not represent a business. The new guidance also narrows the definition of the term “outputs” to be consistent with how it described in Topic 606, Revenue from Contracts with Customers. The changes to the definition of a business will likely result in more acquisitions being accounted for as asset acquisitions. ASU 2017-01 is effective for acquisitions commencing on or after June 30, 2019, with early adoption permitted. Adoption of this guidance will be applied prospectively on or after the effective date. In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other” ASU 2017-04 simplifies the accounting for goodwill impairment by eliminating Step 2 of the current goodwill impairment test, which required a hypothetical purchase price allocation. Goodwill impairment will now be the amount by which the reporting unit’s carrying value exceeds its fair value, limited to the carrying value of the goodwill. ASU 2017-04 is effective for financial statements issued for fiscal years, and interim periods beginning after December 15, 2019. The Company recognizes revenue from product sales when persuasive evidence of an agreement with customer exists, products are shipped or title passes pursuant to the terms of the agreement, the amount due from the customer is fixed or determinable, collectability is reasonably assured, and there are no significant future performance obligation. Deposits are carried as liabilities until the requirements for revenue recognition are met. The Company provides a one-year warranty as part of its normal sales offering. When products are sold, the Company provides warranty reserves, which, based on the historical experience of the Company are sufficient to cover warranty claims. Accrued warranty reserves are included in accrued liabilities on the balance sheet and amounted to $ 64,957 15,190 25,427 The functional currency of the Company and its wholly owned subsidiaries is the U.S. dollar. Transactions denominated in a currency other than the functional currency are recorded on initial recognition at the exchange rate at the date of the transaction. After initial recognition, monetary assets and liabilities denominated in foreign currency are translated at the end of each reporting period into the functional currency at the exchange rate at that date. Exchange differences are recognized in profit or loss. Non-monetary assets and liabilities measured at cost are translated at the exchange rate at the date of the transaction. ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs which are as observable as possible and the methods most applicable to the specific situation of each company or valued item. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, other receivables, accounts payable and accrued liabilities, due from related parties approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest. Per ASC Topic 820 framework these are considered Level 2 inputs where inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. The Company’s policy is to recognize transfers into and out of Level 3 as of the date of the event or change in the circumstances that caused the transfer. There were no such transfers during the period.	3. SIGNIFICANT ACCOUNTING POLICIES In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. The accounting standard is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2017. Early adoption is not permitted. The impact on the consolidated financial statements of adopting ASU 2014-09 will be assessed by management. In August 2014, the FASB issued a new financial accounting standard on going concern, ASU No. 2014-15, “Presentation of Financial Statements – Going Concern (Sub-Topic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” The standard provides guidance about management’s responsibility to evaluate whether there is a substantial doubt about the organization’s ability to continue as a going concern. The amendments in this Update apply to all companies. They become effective in the annual period ending after December 15, 2016, with early application permitted. The Company has adopted this ASU No. 2014-15 as at and for the year ended March 31, 2017. There was no material effect on the consolidated financial position or the consolidated results of operations and comprehensive income (loss). In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments,” which illustrates certain guidance governing adjustments to the provisional amounts recognized at the acquisition date with a corresponding adjustment to goodwill. Such adjustments are required when new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement amounts initially recognized or would have resulted in the recognition of additional assets and liabilities. ASU No. 2015-16 eliminates the requirement to retrospectively account for such adjustments. ASU No. 2015-16 is effective for the fiscal year commencing after December 15, 2016. The Company has adopted this ASU No. 2015-16 as at and for the year ended March 31, 2016. There was no material effect on the consolidated financial position or the consolidated results of operations and comprehensive income (loss). In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” which require that deferred tax liabilities and assets be classified on our Consolidated Balance Sheets as noncurrent based on an analysis of each taxpaying component within a jurisdiction. ASU No. 2015-17 is effective for the fiscal year commencing after December 15, 2017. The Company does not anticipate that the adoption of ASU No. 2015-17 will have a material effect on the consolidated financial position or the consolidated results of operations. In January 2016, the FASB issued ASU No. 2016-01 Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The updates makes several modifications to Subtopic 825-10, including the elimination of the available-for-sale classification of equity investments, and it requires equity investments with readily determinable fair values to be measured at fair value with changes in fair value recognized in operations. The update is effective for fiscal years beginning after December 2017. The Company is still assessing the impact that the adoption of ASU 2016-01 will have on the consolidated financial position and the consolidated results of operations. In February 2016, the FASB issued ASU 2016-02, Leases. This update requires organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance will also require additional disclosure about the amount, timing and uncertainty of cash flows arising from leases. The provisions of this update are effective for annual and interim periods beginning after December 15, 2018. The Company is still assessing the impact that the adoption of ASU 2016-02 will have on the consolidated financial position and the consolidated results of operations. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting”. Several aspects of the accounting for share-based payment award transaction are simplified, including (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The amendments are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is still assessing the impact that the adoption of ASU 2016-09 will have on the consolidated financial position and the consolidated results of operations. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”. This ASU provides eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for the fiscal year commencing after December 15, 2017. The Company is still assessing the impact that the adoption of ASU 2016-15 will have on the consolidated statement of cash flows. In January 2017, the FASB issued ASU 2017-01, “Business Combinations: Clarifying the definition of a Business” which amends the current definition of a business. Under ASU 2017-01, to be considered a business, an acquisition would have to include an input and a substantive process that together significantly contributes to the ability to create outputs. ASU2017-01 further states that when substantially all of the fair value of gross assets acquitted is concentrated in a single asset (or a group of similar assets), the assets acquired would not represent a business. The new guidance also narrows the definition of the term “outputs” to be consistent with how it is described in Topic 606, Revenue from Contracts with Customers. The changes to the definition of a business will likely result in more acquisitions being accounted for as asset acquisitions. ASU 2017-01 is effective for acquisitions commencing on or after June 30, 2019, with early adoption permitted. Adoption of this guidance will be applied prospectively on or after the effective date. In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other” ASU 2017-04 simplifies the accounting for goodwill impairment by eliminating Step 2 of the current goodwill impairment test, which required a hypothetical purchase price allocation. Goodwill impairment will now be the amount by which the reporting unit’s carrying value exceeds its fair value, limited to the carrying value of the goodwill. ASU 2017-04 is effective for financial statements issued for fiscal years, and interim periods beginning after December 15, 2019. Inventory is stated at the lower of cost or market. Cost is recorded at standard cost, which approximates actual cost, on the first-in first-out basis. Work in progress and finished goods consist of materials, labor and allocated overhead. The Company recognizes revenue from product sales when persuasive evidence of an agreement with customer exists, products are shipped or title passes pursuant to the terms of the agreement, the amount due from the customer is fixed or determinable, collectability is reasonably assured, and there are no significant future performance obligation. Deposits are carried as liabilities until the requirements for revenue recognition are met. The Company provides a one-year warranty as part of its normal sales offering. When products are sold, the Company provides warranty reserves, which, based on the historical experience of the Company are sufficient to cover warranty claims. Accrued warranty reserves are included in accrued liabilities on the balance sheet and amounted to $ 64,957 30,732 On April 1, 2015, Bionik Canada and Bionik Acquisition Inc. changed its functional currency from the Canadian Dollar to the U.S. Dollar. This reflects the fact that the majority of the Company’s business is influenced by an economic environment denominated in U.S. currency as well the Company anticipates revenues to be earned in U.S. dollars. The change in accounting treatment was applied prospectively. The functional currency is separately determined for the Company and each of its subsidiaries, and is used to measure the financial position and operating results. The functional currency of the Company and its wholly owned subsidiaries is the U.S. dollar. Transactions denominated in a currency other than the functional currency are recorded on initial recognition at the exchange rate at the date of the transaction. After initial recognition, monetary assets and liabilities denominated in foreign currency are translated at the end of each reporting period into the functional currency at the exchange rate at that date. Exchange differences are recognized in profit or loss. Non-monetary assets and liabilities measured at cost are translated at the exchange rate at the date of the transaction. Equipment is recorded at cost. Depreciation is computed using the declining balance method, over the estimated useful lives of these assets. The costs of improvements that extend the life of equipment are capitalized. All ordinary repair and maintenance costs are expensed as incurred. Property and equipment are depreciated as follows: Computer &; Electronics 50% per annum Furniture and Fixtures 20% per annum Demonstration Equipment 50% per annum Manufacturing Equipment 20% per annum Tools and Parts 20% per annum ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs, which are as observable as possible, and the methods most applicable to the specific situation of each company or valued item. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, other receivables, accounts payable and accrued liabilities, due from related parties, short term advances, demand loans, convertible loans, promissory note payable and loans receivable approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest. Per ASC Topic 820 framework these are considered Level 2 inputs where inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. The Company’s policy is to recognize transfers into and out of Level 3 as of the date of the event or change in the circumstances that caused the transfer. There were no such transfers during the year. ASC 280-10, “Disclosures about Segments of an Enterprise and Related Information”, establishes standards for the way that public business enterprises report information about operating segments in the Company’s consolidated financial statements. Operating segment are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company does not have any reportable segments. Cash and cash equivalents include highly liquid investments with original terms to maturity of 90 days or less at the date of purchase. For all periods presented cash and cash equivalents consisted entirely of cash. The Company is engaged in research and development work. Research and development costs are charged as operating expense of the Company as incurred. Income taxes are computed in accordance with the provisions of ASC Topic 740, which requires, among other things, a liability approach to calculating deferred income taxes. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been recognized in its consolidated financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement carrying amounts and tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The Company is required to make certain estimates and judgments about the application of tax law, the expected resolution of uncertain tax positions and other matters. In the event that uncertain tax positions are resolved for amounts different than the Company’s estimates, or the related statutes of limitations expire without the assessment of additional income taxes, the Company will be required to adjust the amounts of related assets and liabilities in the period in which such events occur. Such adjustment may have a material impact on the Company’s income tax provision and results of operations. Basic and diluted loss per share has been determined by dividing the net loss available to shareholders for the applicable period by the basic and diluted weighted average number of shares outstanding, respectively. The diluted weighted average number of shares outstanding is calculated as if all dilutive options had been exercised or vested at the later of the beginning of the reporting period or date of grant, using the treasury stock method. Loss per common share is computed by dividing the net loss by the weighted average number of shares of common shares outstanding during the period. Common share equivalents, options and warrants are excluded from the computation of diluted loss per share when their effect is anti-dilutive. The Company follows the ASC Topic 360, which requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets’ carrying amounts may not be recoverable. In performing the review for recoverability, if future undiscounted cash flows (excluding interest charges) from the use and ultimate disposition of the assets are less than their carrying values, an impairment loss represented by the difference between its fair value and carrying value, is recognized. When properties are classified as held for sale they are recorded at the lower of the carrying amount or the expected sales price less costs to sell. The Company records goodwill when the purchase price of an acquisition exceeds the fair value of the net tangible and identified intangible assets acquired. Goodwill and indefinite lived intangible assets, consisting of the trademarks acquired (Note 3), are assessed for impairment annually, or more frequently if indicators of potential impairment exist, which includes evaluating qualitative and quantitative factors to assess the likelihood of an impairment of goodwill or indefinite lived intangible assets. The Company performs impairment tests using a fair value approach when necessary. None of the Company’s goodwill or indefinite lived intangibles were impaired as of March 31, 2017. Accordingly, no impairment loss has been recognized in the year ended March 31, 2017.

ACQUISITION

ACQUISITION	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	4. ACQUISITION On April 21, 2016, the Company acquired 100% of the common and preferred shares of IMT, through a transaction where Bionik Mergerco merged with and into IMT, with IMT surviving the merger as a wholly owned subsidiary of Bionik. Bionik issued an aggregate of 23,650,000 shares of Company Common Stock in exchange for all shares of IMT Common Stock and IMT Preferred Stock outstanding immediately prior to April 21, 2016. All shares have been issued at March 31, 2017. Bionik also assumed each of the 3,895,000 options to acquire IMT Common Stock granted under IMT’s equity incentive plan or otherwise issued by IMT. These options were exchanged for purchase of an aggregate of 3,000,000 shares of Company Common Stock, of which 1,000,000 have an exercise price of $0.25. 1,000,000 have an exercise price of $0.95 and 1,000,000 have an exercise price of $1.05. Stock compensation expense on vested options of $2,582,890 was recorded on the options exchanged and this amount is included in the acquisition equation. As a result of the acquisition of IMT, the Company acquired assets including three licensed patents, two license agreements, three FDA listed products, an FDA inspected manufacturing facility, extensive clinical and sales data, and international distributors. The Company retained an independent valuator to determine the purchase price allocation, which reflects the allocation of assets and goodwill. The following sets forth the purchase price allocation based on management’s best estimates of fair value, including a summary of major classes of consideration transferred and the recognized amounts of assets acquired and liabilities assumed at the acquisition date. As at $ Fair value of 23,650,000 shares of common stock (a) 23,177,000 Fair value of vested stock options (b) 2,582,890 Allocation of purchase price: 25,759,890 Cash and cash equivalents 266,635 Accounts receivable 6,490 Inventories 188,879 Prepaid expenses and other current assets 16,839 Equipment 59,749 Liabilities assumed: Accounts payable (241,299 ) Accrued liabilities (361,029 ) Customer deposits (86,487 ) Demand notes payable (324,894 ) Promissory notes payable (217,808 ) Bionik advance (c) (1,436,164 ) Net assets acquired (2,129,089 ) Patents and exclusive License Agreement 1,306,031 Trademark 2,505,907 Customer relationships 1,431,680 Non compete agreement 61,366 Assembled Workforce 275,720 Goodwill 22,308,275 25,759,890 (a) The fair value of common stock was based on $0.98, which was the closing market price of the Company’s common stock on April 21, 2016. (b) The fair value of the vested stock options was determined using the Black Scholes option pricing model with the following key assumptions: a risk free rate of 1.59%, dividend and forfeiture rates of 0% and expected volatility of 114% which is consistent with the Company’s assumptions (Note 11). (c) Included in the net assets acquired was a loan issued to IMT in the amount of $300,000 under normal commercial terms. The loan carried an interest rate of 6% and were secured by all the assets of IMT subject to a $200,000 subordination to a third party financial services company, which was released in April 2016. The schedule below reflects the intangible assets acquired in the IMT acquisition and the assets amortization period and expense for the three and six months period ended September 30, 2017 and the year ended March 31, 2017: Intangible assets acquired Amortization Expense March Value at March 3 Months Expense 6 Months Expense Value at period (years) Value acquired 31, 2017 31, 2017 September September September 30, 2017 30, 2017 30, 2017 $ $ $ $ $ $ Patents and exclusive License Agreement 9.74 1,306,031 126,375 1,179,656 33,522 67,081 1,112,575 Trademark Indefinite 2,505,907 - 2,505,907 - - 2,505,907 Customer relationships 10 1,431,680 134,931 1,296,749 35,792 71,622 1,225,127 Non compete agreement 2 61,366 28,918 32,448 7,671 15,367 17,081 Assembled Workforce 1 275,720 259,856 15,864 - 15,864 - 5,580,704 550,080 5,030,624 76,985 169,934 4,860,690	4. ACQUISITION On April 21, 2016 100 23,650,000 Bionik also assumed each of the 3,895,000 3,000,000 1,000,000 0.25 1,000,000 0.95 1,000,000 1.05 2,582,890 As a result of the acquisition of IMT, the Company acquired assets including three licensed patents, two license agreements, three FDA listed products, a FDA inspected manufacturing facility, extensive clinical and sales data, and international distributors. The Company retained an independent valuator to determine the purchase price allocation, which reflects the allocation of assets and goodwill. As at April 21, 2016 $ Fair value of 23,650,000 shares of common stock (a) 23,177,000 Fair value of vested stock options (b) 2,582,890 Allocation of purchase price: 25,759,890 Cash and cash equivalents 266,635 Accounts receivable 6,490 Inventories 188,879 Prepaid expenses and other current assets 16,839 Equipment 59,749 Liabilities assumed: Accounts payable (241,299) Accrued liabilities (361,029) Customer deposits (86,487) Demand notes payable (324,894) Promissory notes payable (217,808) Bionik advance (d) (1,436,164) Net assets acquired (2,129,089) Patents and exclusive License Agreement 1,306,031 Trademark 2,505,907 Customer relationships 1,431,680 Non compete agreement 61,366 Assembled Workforce 275,720 Goodwill 22,308,275 25,759,890 (a) The fair value of common stock was based on $ 0.98 (b) The fair value of the vested stock options was determined using the Black Scholes option pricing model with the following key assumptions: a risk free rate of 1.59 0 114 (c) Pro forma information has not been presented for IMT as these operations have been consolidated for all days in the year ended March 31, 2017 except 20 days from April 20, 2016. These 20 days are not considered material. Included in the net assets acquired was a loan issued to IMT in the amount of $ 300,000 6 200,000 (e) Amortization Expense Value at March Intangible assets acquired period (years) Value acquired March 31, 2017 31, 2017 $ $ $ Patents and exclusive License Agreement 9.74 1,306,031 126,375 1,179,656 Trademark Indefinite 2,505,907 - 2,505,907 Customer relationships 10 1,431,680 134,931 1,296,749 Non compete agreement 2 61,366 28,918 32,448 Assembled Workforce 1 275,720 259,856 15,864 5,580,704 550,080 5,030,624

PREPAID EXPENSES AND OTHER RECE

PREPAID EXPENSES AND OTHER RECEIVABLES	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expense And Other Receivables [Text Block]	5. PREPAID EXPENSES AND OTHER RECEIVABLES September 30, 2017 March 31, 2017 $ $ Prepaid expenses and sundry receivables 117,972 68,484 Prepaid insurance 19,671 136,896 Sales taxes receivable (i) 31,644 22,667 169,287 228,047 (i) Represents net harmonized sales taxes (HST) input tax credits receivable from the Government of Canada.	5. PREPAID EXPENSES AND OTHER RECEIVABLES March 31, March 31, 2017 2016 $ $ Prepaid expenses and other receivables 68,484 87,979 Prepaid insurance 136,896 107,259 Sales taxes receivable (i) 22,667 36,495 228,047 231,733 i) Sales tax receivable represents net harmonized sales taxes (HST) input tax credits receivable from the Government of Canada.

INVENTORIES

INVENTORIES	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	6. INVENTORIES September 30, 2017 March 31, 2017 $ $ Raw materials 225,735 119,985 Work in progress 5,707 108,264 Finished Goods - - 231,442 228,249	6. INVENTORY March 31, March 31, 2017 2016 $ $ Raw Materials 119,985 - Work in Progress 108,264 - 228,249 - For the year ended March 31, 2017, $ 43,009 124,416

EQUIPMENT

EQUIPMENT	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	7. EQUIPMENT Equipment consisted of the following as at September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 Accumulated Accumulated Cost Depreciation Net Cost Depreciation Net $ $ $ $ $ $ Computers and electronics 252,120 214,817 37,303 250,538 204,258 46,280 Furniture and fixtures 36,795 27,123 9,672 36,795 26,096 10,699 Demonstration equipment 200,186 77,878 122,308 184,586 44,420 140,166 Manufacturing equipment 88,742 85,342 3,400 88,742 84,982 3,760 Tools and parts 11,422 5,138 6,284 11,422 4,472 6,950 Assets under capital lease 23,019 5,755 17,264 23,019 3,453 19,566 612,284 416,053 196,231 595,102 367,681 227,421 Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the three and six months period ended September 30, 2017 was $23,820 and $48,372 (September 30, 2016 - $23,590 and 33,753).	7. EQUIPMENT March 31, 2017 March 31, 2016 Accumulated Accumulated Cost Depreciation Net Cost Depreciation Net $ $ $ $ $ $ Computers and electronics 250,538 204,258 46,280 152,246 96,379 55,867 Furniture and fixtures 36,795 26,096 10,699 22,496 10,118 12,378 Demonstration equipment 184,586 44,420 140,166 - - - Manufacturing equipment 88,742 84,982 3,760 - - - Tools and parts 11,422 4,472 6,950 11,422 2,917 8,505 Assets under capital lease 23,019 3,453 19,566 - - - Balance, March 31, 2016 595,102 367,681 227,421 186,164 109,414 76,750 Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the year ended March 31, 2017 was $ 79,868 63,454

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	8. NOTES PAYABLE Demand Notes payable The Company has outstanding notes payable (“Notes”) of $330,600, acquired from IMT on April 21, 2016. Prior to the acquisition of IMT, amendments were executed to the Notes to accrue interest at a rate of prime, as reported by the Wall Street Journal, of 3.50% at the date of amendment and to defer the demand feature until the earlier of December 31, 2017 or the date when the Company raises new capital in excess of $15 million in cash. Loan amounts represented by one such Note are owed to a former director of the Company for $152,795 at September 30, 2017 (March 31, 2017 - $150,689). Balance, March 31, 2017 330,600 Accrued interest 4,709 Balance, September 30, 2017 $ 335,309 Interest expense incurred on the Notes totaled $2,341 and $4,709 for the three months and six months periods ended September 30, 2017 (September 30, 2016 - $1,138 and $4,463), which are included in accrued liabilities. Promissory Notes payable In February 2014, the Company borrowed $200,000 from an existing investor under the terms of the secured promissory note (“Promissory Note”). The Promissory Note bears interest at a simple interest rate equal to 10% per annum and interest is payable quarterly. The Promissory Note, which was originally scheduled to mature in March 2016 and was extended numerous times with a current maturity date of December 31, 2017; assuming $100,000 was repaid with interest on October 31, 2017, which was completed. The remaining funds may be prepaid at any time, and is secured by substantially all the assets of one of the Company’s subsidiaries. Interest expense incurred on the Promissory Note totaled $5,152 and $9,898 for the three months and six months ended September 30, 2017 (September 30, 2016 - $5,042 and $8,932). The Company repaid $12,319 of principal amount and $41,973 of interest to the lender on July 5, 2017. Balance, March 31, 2017 236,548 Accrued interest 9,898 Repayment of principal (12,319 ) Repayment of interest (41,973 ) Balance, September 30, 2017 $ 192,154 Convertible Loans Payable (a) The convertible loans contain the following terms: convertible at the option of the holder at the price of the equity financing or payable on demand upon the completion of an equity financing greater than $5,000,000; automatically convertible at the price of the equity financing upon completion of an equity financing between $3,500,000 and $5,000,000; if no such equity financing is completed by November 15, 2017, then the loans shall become secured by a general security agreement over all assets of the Company; and, upon a change in control would either be payable on demand or convertible at the lesser of a price per share equal to that received by the parties in the change in control transaction or the market price of the shares. These conversion features were analyzed and determined to be contingent conversion features, accordingly, until the triggering event no beneficial conversion feature is recognized. On August 14, 2017, the Company entered into an amendment to these convertible loans, whereby the interest was changed to a fixed rate of 12% per year from April 1, 2017 to August 14, 2017, and 3% per month from August 14, 2017 to maturity, which was extended to the earlier of March 31, 2018 or consummation of a qualified financing. The conversion feature was modified to contain the following terms: upon the consummation of an equity or equity-linked round of with an aggregate gross proceeds of $7,000,000, without any action on part of the Holder, the outstanding principal, accrued and unpaid interest and premium amount equal to twenty-five percent (25%) of the principal amount less the accrued and unpaid interest, will be converted into shares of new round stock based upon the lesser of (a) the lowest issuance (or conversion) price of new round stock in case there is more than one tranche of new round stock or (b) twenty-five cents ($0.25). Further, the Company issued warrants to these debt holders amounting to 20% of the aggregate principal of the convertible loans divided by the exercise price, which would be determined as the lowest of a new round stock in a qualified financing, the average volume weighted average price for the sixty trading days prior to January 31, 2018 or $0.25. The warrants have a term of five years. An additional $1,098,715 was received from these shareholders during the six months ended September 30, 2017 for a total of $3,098,690. For the three months and six months ended September 30, 2017, an additional $60,493 and $206,245 of interest was accrued and expensed on these convertible loans. The Company has recognized a discount against the convertible loans for the relative fair value of the warrants and is accreting the discount using the effective interest rate method. The assumptions used in valuing the warrants using the binomial valuation model were as follows: exercise price of $0.25, volatility of 114%, risk-free interest rate of 1.91% and a term of five years. The Company evaluated the fair value of the warrants attached to the convertible notes as $380,037 and recorded $74,073 warrant accretion expense in the six months period ended September 30, 2017. Balance, March 31, 2017 2,017,488 Additional principal investment 1,098,715 Fair value of warrants (380,037 ) Accretion expense 74,073 Accrued Interest 206,245 Balance, September 30, 2017 $ 3,016,484 (b) Balance, March 31, 2017 - Additional principal investment 500,000 Accrued Interest 13,611 Balance, September 30, 2017 $ 513,611	8. NOTES PAYABLE Demand Notes payable The Company has outstanding notes payable (“Notes”) of $ 330,600 3.50 15 150,689 Balance, March 31, 2016 $ - Acquisition of IMT (Note 3) 324,894 Accrued interest 5,706 Balance, March 31, 2017 $ 330,600 Interest expense incurred on the Notes totaled $ 5,706 Promissory Notes payable In February 2014, the Company borrowed $ 200,000 10 18,740 Balance, March 31, 2016 $ - Acquisition of IMT (Note 4) 217,808 Accrued interest 18,740 Balance, March 31, 2017 $ 236,548 Convertible Loans Payable In December 2016, several shareholders of the Company agreed to advance the Company $ 1,500,000 500,000 500,000 500,000 2,000,000 17,488 . The convertible loans contain the following terms: convertible at the option of the holder at the price of the equity financing or payable on demand upon the completion of an equity financing greater than $5,000,000; automatically convertible at the price of the equity financing upon completion of an equity financing between $3,500,000 and $5,000,000 November 15, 2017 12 10 300,0000 of the convertible loans. No value will be recognized for the warrants until the exercise price is known.

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	9. RELATED PARTY TRANSACTIONS AND BALANCES a) Due from related parties As of September 30, 2017, there was an outstanding loan to the Chief Technology Officer and director of the Company for $19,429 (March 31, 2017 - $18,731). The loan has an interest rate of 1% based on the Canada Revenue Agency’s prescribed rate for such advances and is denominated in Canadian dollars. During the period ended September 30, 2017, the Company accrued interest receivable in the amount of ($707) (March 31, 2017 - $707) the remaining fluctuation in the balance from the prior year is due to changes in foreign exchange. b) Accounts payable and accrued liabilities As at September 30, 2017, $34,957 (March 31, 2017 - $Nil) was owing to the CEO of the Company; $54,347 (March 31, 2017 - $Nil to the former CTO) was owing to the Chief Technology Officer; $15,405 (March 31, 2016 – $Nil) was owing to the Chief Financial Officer, $103,278 (March 31, 2016 – $97,500) was owing to the Chief Commercialization Officer, and $675,058 (March 31, 2016 – $4,135) was owing to the former CEO and current Chairman of the Board, all related to business, compensation and severance expenses, all of which are included in accounts payable or accrued liabilities. In connection with the acquisition of IMT, the Company acquired a license agreement dated June 8, 2009, pursuant to which the Company pays the licensors an aggregate royalty of 1% of sales based on patent #8,613,6391. No sales were made as the technology under this patent has not been commercialized. One of the licensors is a founder of IMT and a former officer and director of the Company. As at September 30, 2017, $120,000 (June 30, 2016 - $120,000) in principal amount is payable to a former officer and director, which with accrued interest are due and payable the earlier of December 31, 2017 and the date the Company raises new capital exceeding $15 million cash (Note 8). In addition, the Company paid an aggregate of approximately $33,000 in principal and interest on demand loans in favor of the director’s spouse at or about the effective date of the acquisition of IMT. As at the effective date of the merger pursuant to the Merger Agreement, a former officer and director received an aggregate of 5,190,376 shares of the Company in return for his ownership of IMT securities, in addition to his IMT options which were as of the effective date of the merger exercisable for an aggregate of 360,231 shares of common stock of the Company.	9. RELATED PARTY TRANSACTIONS AND BALANCES Due from related parties As of March 31, 2017 the Company forgave advances receivable from the former Chief Technology Officer (“CTO”) for $ 22,182 41,445 18,731 1 707 Accounts payable and accrued liabilities (b) As at March 31, 2017, $ 4,135 2,694 3,284 12,607 8,812 116 (c) In connection with the acquisition of IMT, the Company acquired an license agreement dated June 8, 2009, with a director as a co- licenser, pursuant to which the Company pays the director and the co-licenser an aggregate royalty of 1% of sales based on patent #8,613,6391. No sales have been made, as the technology under this patent has not been commercialized. (d) As at March 31, 2017, $ 120,000 15 33,000 (e) As at the effective date of the merger pursuant to the Merger Agreement, a director received an aggregate of 5,190,376 360,231

SHARE CAPITAL

SHARE CAPITAL	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	10. SHARE CAPITAL September 30, 2017 March 31, 2017 Number of shares $ Number of shares $ Exchangeable Shares: Balance beginning of period/year 47,909,336 47,910 50,000,000 50,000 Converted into common shares - - (2,090,664 ) (2,090 ) Balance at the end of period/year 47,909,336 47,910 47,909,336 47,910 Common Shares Balance at beginning of the period 48,885,107 48,884 22,591,292 22,591 Shares issued on acquisition (Note 3) - - 23,650,000 23,650 Shares issued to exchangeable shares - - 2,090,664 2,090 Shares issued for services - - 217,047 217 Options exercised - - 110,096 110 Warrants exercise (a) 5,000,172 5,000 174,759 175 Cashless exercise of warrants - - 51,249 51 Balance at end of the period 53,885,279 53,884 48,885,107 48,884 TOTAL COMMON SHARES 101,794,615 101,794 96,794,443 96,794 (a) During the six months period ended September 30, 2017, the Company consummated an offer to amend and exercise to its warrant holders, enabling them to exercise their outstanding warrants for $0.25 per share, and as a result, 5,000,172 common shares were issued for net proceeds of $1,125,038 (Note 12). (b) During the six months period ended September 30, 2016, 51,249 common shares were issued as a result of a cashless exercise of 262,045 warrants with an exercise price of $0.80. Under the terms of the warrant agreement the value of the warrants on exercise is attributed to the shares on exercise and the Company has recognized a value of $43,562. (c) The Company has a commitment to issue 250,000 common shares to a consultant during the six months ended September 30, 2017 and recognized $60,000 in compensation expense. The Company issued 70,000 common shares during the six months period ended September 30, 2016 for consulting services and recognized $59,500 of share compensation expense. Special Voting Preferred Share In connection with the Merger (Note 1), on February 26, 2015, the Company entered into a voting and exchange trust agreement (the “Trust Agreement”). Pursuant to the Trust Agreement, the Company issued one share of the Special Voting Preferred Stock, par value $0.001 per share, of the Company (the Special Voting Preferred Share”) to the Trustee, and the parties created a trust for the Trustee to hold the Special Voting Preferred Share for the benefit of the holders of the Exchangeable Shares (the “Beneficiaries”). Pursuant to the Trust Agreement, the Beneficiaries have voting rights in the Company equivalent to what they would have had, had they received shares of common stock in the same amount as the Exchangeable Shares held by the Beneficiaries. In connection with the Merger and the Trust Agreement, effective February 20, 2015, the Company filed a certificate of designation of the Special Voting Preferred Share (the “Special Voting Certificate of Designation”) with the Delaware Secretary of State. Pursuant to the Special Voting Certificate of Designation, one share of the Company’s blank check preferred stock was designated as the Special Voting Preferred Share. The Special Voting Preferred Share entitles the Trustee to exercise the number of votes equal to the number of Exchangeable Shares outstanding on a one-for-one basis during the term of the Trust Agreement. The Special Voting Preferred Share is not entitled to receive any dividends or to receive any assets of the Company upon liquidation, and is not convertible into common shares of the Company. The voting rights of the Special Voting Preferred Share will terminate pursuant to and in accordance with the Trust Agreement. The Special Voting Preferred Share will be automatically cancelled at such time as no Exchangeable Shares are held by a Beneficiary.	10. SHARE CAPITAL March 31, 2017 March 31, 2016 Number of shares $ Number of shares $ Exchangeable Shares: Balance beginning of period 50,000,000 50,000 50,000,000 50,000 Converted into common shares (2,090,664) (2,090) - - Balance at end of period 47,909,336 47,910 50,000,000 50,000 Common Shares Balance at beginning of the period 22,591,292 22,591 22,428,313 22,428 Shares issued on acquisition (Note 4) 23,650,000 23,650 - - Shares issued to exchangeable shareholders 2,090,664 2,090 - - Shares issued for services (f) 217,047 217 117,471 117 Options exercised 110,096 110 - - Warrants exercised 174,759 175 - - Cashless exercise of warrants (g) 51,249 51 45,508 46 Balance at end of the period 48,885,107 48,884 22,591,292 22,591 TOTAL COMMON SHARES 96,794,443 96,794 72,591,292 72,591 (a) On April 21, 2015, the Company issued 3,115,000 2,492,000 338,960 311,500 0.80 4 (b) On May 27, 2015, the Company issued 1,418,750 1,135,000 147,566 141,875 0.80 4 (c) On June 30, 2015, the Company issued 2,035,000 1,628,000 211,656 203,500 0.80 4 (d) During the year ended March 31, 2016, 53,223 134,248 75,600 (e) During the year ended March 31, 2016, 45,508 148,787 0.80 (f) During the year ended March 31, 2017, the Company issued 70,000 59,500 60,000 36,000 87,047 62,288 (g) During the year ended March 31, 2017, the Company issued, 51,249 262,045 0.80 (h) On April 21, 2016, the Company acquired 100 23,650,000 (i) During the year ended March 31, 2017, 174,759 40,195 110,096 18,166 (j) During the ended March 31, 2017, holders of 2,090,664 Special Voting Preferred Share In connection with the Merger (Note 1), on February 26, 2015, the Company entered into a voting and exchange trust agreement (the “Trust Agreement”). Pursuant to the Trust Agreement, the Company issued one Special Voting Preferred Share to the Trustee, and the parties created a trust for the Trustee to hold the Special Voting Preferred Share for the benefit of the holders of the Exchangeable Shares (the “Beneficiaries”). Pursuant to the Trust Agreement, the Beneficiaries will have voting rights in the Company equivalent to what they would have had, had they received shares of common stock in the same amount as the Exchangeable Shares held by the Beneficiaries. In connection with the Merger and the Trust Agreement, effective February 20, 2015, the Company filed a certificate of designation of the Special Voting Preferred Share (the “Special Voting Certificate of Designation”) with the Delaware Secretary of State. Pursuant to the Special Voting Certificate of Designation, one share of the Company’s blank check preferred stock was designated as Special Voting Preferred Share. The Special Voting Preferred Share entitles the Trustee to exercise the number of votes equal to the number of Exchangeable Shares outstanding on a one-for-one basis during the term of the Trust Agreement. The Special Voting Preferred Share is not entitled to receive any dividends or to receive any assets of the Company upon liquidation, and is not convertible into shares of common stock of the Company. The voting rights of the Special Voting Preferred Share will terminate pursuant to and in accordance with the Trust Agreement. The Special Voting Preferred Share will be automatically cancelled.

STOCK OPTIONS

STOCK OPTIONS	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. STOCK OPTIONS The purpose of the Company’s equity incentive plan, is to attract, retain and motivate persons of training, experience and leadership to the Company, including their directors, officers and employees, and to advance the interests of the Company by providing such persons with the opportunity, through share options, to acquire an increased proprietary interest in the Company. Options or other securities may be granted in respect of authorized and unissued shares, provided that the aggregate number of shares reserved for issuance upon the exercise of all options or other securities granted under the Plan shall not exceed 15% of the shares of common stock and Exchangeable Shares issued and outstanding (determined as of January 1 of each year). Optioned shares in respect of which options are not exercised shall be available for subsequent options. On April 11, 2014 and June 20, 2014, the Company issued 657,430 and 264,230 options to employees and a consultant at an exercise price of $0.165 and $0.23, respectively, with a term of seven years. The options vest one-third on grant date and two thirds equally over the subsequent two years on the anniversary date. During the nine-month period ended December 31, 2014, 125,824 of the 657,430 options were cancelled. On February 26, 2015, as a result of the Merger, the options were re-valued. The fair value, as re-measured, of the 531,606 options issued in April 2014 and the 264,230 options issued in June 2014, was $230,930 and $118,957 respectively. An additional 62,912 options were cancelled during the year ended March 31, 2017. Share compensation has been fully expensed on these options. On July 1, 2014, the Company issued 2,972,592 options to management of the Company, at an exercise price of $0.23 with a term of 7 years, which vested May 27, 2015. On February 26, 2015, as result of the Merger, the options were re-valued at a fair value of $ 1,259,487,which vested immediately and were previously expensed as share compensation expense in 2015. On October 8, 2016, 990,864 of these options were cancelled. On February 17, 2015, the Company granted 314,560 options to a director, employees and a consultant with an exercise price of $0.23, that vested one third immediately and two thirds over the next two anniversary dates with an expiry date of seven years. The grant date fair value of the options was $136,613. Previously 110,100 options were cancelled and share compensation has been fully expensed on these options. On November 24, 2015, the Company granted 650,000 options granted to employees that vest over three years at the anniversary date. The grant date fair value of the options was $694,384. During the year ended March 31, 2016, 250,000 options were cancelled and in the three and six months ended September 30, 2017 35,609 and $71,219 in share compensation expense was recognized. On December 14, 2015, the Company granted 2,495,000 options to employees, directors and consultants that vest over three years at the anniversary date. The grant date fair value of the options was $1,260,437. During the years ended March 31, 2016 and 2017, 25,000 options and 40,000 options, respectively, were cancelled, and in the first three months, 83,334 options were cancelled and $100,289 of share compensation expense was recognized; on September 1, 2017, 666,667 options that were to vest equally December 14, 2017 and 2018 immediately vested. In the three and six months ended September 30, 2017 $298,573 and $396,523 compensation was recognized. On April 21, 2016, the Company granted 3,000,000 stock options to employees of Bionik, Inc., the Company’s wholly-owned subsidiary (formerly IMT) in exchange for 3,895,000 options that existed before the Company purchased IMT of which 1,000,000 have an exercise price of $0.25, 1,000,000 have an exercise price of $0.95 and 1,000,000 have an exercise price of $1.05. The grant date fair value of vested options was $2,582,890 and has been recorded as part of the acquisition equation (Note 3). For options that have not yet vested, share compensation expense in the first three months and the six months ended September 30, 2017 was $10,169 and $20,338 was recognized. On April 26, 2016, the Company granted 250,000 options to an employee with an exercise price of $1.00 that vests over three years at the anniversary date. The grant date fair value was $213,750. During the three and six months ended September 30, 2017, $17,813 and $35,625 was recognized as share compensation expense. On August 8, 2016, the Company granted 750,000 options to an employee with an exercise price of $1.00 that vests over three years at the anniversary date. The grant date fair value was $652,068. During the three months and six months ended September 30, 2017 $54,339 and $108,678 of share compensation expense was recognized. On February 6, 2017, the Company granted 400,000 options to an employee with an exercise price of $0.70 that vests over three years at the anniversary date. The grant date fair value was $245,200. Share compensation expense was recognized for the three and six months ended September 30, 2017 of $20,433 and $40,867 was recognized. On February 13, 2017, the Company granted 250,000 options to a consultant with an exercise price of $0.68 that vests over one and one-half years, every six months. The grant date fair value was $148,750. During the three months and six months ended September 30, 2017, $12,396 and $24,792 of share compensation expense was recognized. On August 3, 2017, 1,500,000 options at $0.21 to an executive officer, which vest equally over three future years. In addition, this executive officer was also granted up to 500,000 additional performance options based on meeting sales targets for the years ending March 31, 2018 and 2019. The performance options will vest at market price if the performance objectives are met. This grant had a grant date fair value of $387,209 and a share compensation expense of $15,093 was recognized for the three months ended September 30, 2017. These options were valued using the Black-Scholes model and the following inputs: expected life of 7 years, expected volatility 114% and a risk-free rate of 1.73%. On September 1, 2017, the Company granted 12,215,354 options at $0.161 equally to an executive officer and a consultant. 2,035,892 options have vested and 50% of the remaining options vest on performance being met and 50% vest annually over 5 years. The grant date fair value was $1,832,304 and $305,384 is the current expenses for the three months ended September 30, 2017. These options were valued using the Black-Scholes model and the following inputs: expected life of 10 years, expected volatility 114% and a risk-free rate of 1.73%. During the three and six month ended September 30, 2017, the Company recorded $762,208 and $1,013,256 in share-based compensation related to the vesting of stock options (September 30, 2016 - $204,842 and $424,090). Exercise Price ($) Number of Options Expiry Date Exercisable Options 0.165 264,230 April 1, 2021 264,230 0.23 97,514 June 20, 2021 97,514 0.23 1,981,728 July 1, 2021 1,981,728 0.23 204,471 February 17, 2022 204,471 1.22 400,000 November 24, 2022 133,333 1.00 1,650,000 December 14, 2022 1,476,661 0.95 111,937 March 28, 2023 111,937 1.05 433,027 March 28, 2023 433,027 1.00 250,000 April 26, 2023 83,333 1.00 750,000 August 8, 2023 250,000 0.70 400,000 February 6, 2024 - 0.68 250,000 February 13, 2024 83,333 0.95 31,620 March 3, 2024 31,620 1.05 122,324 March 3, 2024 122,324 0.95 15,810 March 14, 2024 15,810 1.05 61,162 March 14, 2024 61,162 0.95 82,213 September 30, 2024 82,213 1.05 318,042 September 30, 2024 318,042 0.95 7,431 June 2, 2025 7,431 1.05 28,747 June 2, 2025 28,747 0.25 906,077 July 28, 2025 906,077 0.95 671,859 July 29, 2025 671,859 0.25 66,298 December 30, 2025 53,909 0.95 49,160 December 30, 2025 27,261 0.21 2,000,000 August 3, 2024 - 0.161 12,215,354 September 1, 2027 2,035,892 23,369,004 9,481,915 The weighted-average remaining contractual term of the outstanding options was 8.07 (March 31, 2017 – 5.12) and for the options that are exercisable the weighted average was 6.55 (March 31, 2017 – 6.02)	11. STOCK OPTIONS The purpose of the Company’s equity incentive plan, is to attract, retain and motivate persons of training, experience and leadership to the Company, including their directors, officers and employees, and to advance the interests of the Company by providing such persons with the opportunity, through share options, to acquire an increased proprietary interest in the Company. Options or other securities may be granted in respect of authorized and unissued shares, provided that the aggregate number of shares reserved for issuance upon the exercise of all options or other securities granted under the Plan shall not exceed 15% of the shares of common stock and Exchangeable Shares issued and outstanding (determined as of January 1 of each year). Optioned shares in respect of which options are not exercised shall be available for subsequent options. On April 11, 2014 and June 20, 2014, the Company issued 657,430 264,230 0.165 0.23 125,824 531,606 264,230 230,930 118,957 62,912 On July 1, 2014, the Company issued 2,972,592 0.23 7 1,259,487 990,864 On February 17, 2015, the Company issued 314,560 0.23 136,613 110,100 26,164 On November 24, 2015, the Company issued 650,000 694,384 250,000 62,317 142,438 On December 14, 2015, the Company issued 2,495,000 1,260,437 25,000 40,000 407,208 On April 21, 2016, the Company issued 3,000,000 3,895,000 1,000,000 0.25 1,000,000 0.95 1,000,000 1.05 2,582,890 102,989 On April 26, 2016, the Company issued 250,000 1.00 213,750 66,104 On August 8, 2016, the Company issued 750,000 1.00 652,068 140,230 On February 6, 2017, the Company issued 400,000 0.70 245,200 12,163 On February 13, 2017, the Company issued 250,000 0.68 148,750 6,345 During the year ended March 31, 2017, the Company recorded $ 844,162 1,495,837 59,479 Expected life Risk Dividend Forfeiture Expected Grant date Grant date in years free rate rate rate volatility fair value February 17, 2015 4 1.59 % 0 % 0 % 114 % $ 136,613 July 1, 2014 3.35 1.59 % 0 % 0 % 114 % $ 1,259,487 June 20, 2014 5.32 1.59 % 0 % 0 % 114 % $ 118,957 April 11, 2014 3.14 1.59 % 0 % 0 % 114 % $ 230,930 November 24, 2015 6.00 1.59 % 0 % 0 % 114 % $ 694,384 December 14, 2015 6.00 1.59 % 0 % 0 % 114 % $ 1,260,437 April 21, 2016 8.50 1.59 % 0 % 0 % 114 % $ 2,582,890 April 26, 2016 8.50 1.59 % 0 % 0 % 114 % $ 213,750 August 8, 2016 6.30 1.59 % 0 % 0 % 114 % $ 652,068 February 6, 2017 6.86 1.59 % 0 % 0 % 114 % $ 245,200 February 13, 2017 6.86 1.59 % 0 % 0 % 114 % $ 148,750 Weighted-Average Number of Options Exercise Price ($) Outstanding, March 31, 2016 6,604,880 0.57 Issued 4,650,000 0.54 Exercised (110,096) 0.17 Expired (1,037,047) 0.27 Cancelled (204,087) 0.55 Outstanding, March 31, 2017 9,903,650 0.59 Exercise Price ($) Number of Options Expiry Date Exercisable Options 0.165 264,230 April 1, 2021 264,230 0.23 97,514 June 20, 2021 97,514 0.23 1,981,728 July 1, 2021 1,981,728 0.23 204,471 February 17, 2022 204,471 1.22 400,000 November 24, 2022 133,333 1.00 2,400,000 December 14, 2022 809,994 0.95 111,937 March 28, 2023 111,937 1.05 433,027 March 28, 2023 433,027 1.00 250,000 April 26, 2023 - 1.00 750,000 August 8, 2023 - 0.70 400,000 February 6, 2024 - 0.68 250,000 February 13, 2024 - 0.95 31,620 March 3, 2024 31,620 1.05 122,324 March 3, 2024 122,324 0.95 15,810 March 14, 2024 15,810 1.05 61,162 March 14, 2024 61,162 0.95 82,213 September 30, 2024 82,213 1.05 318,042 September 30, 2024 318,042 0.95 7,431 June 2, 2025 7,431 1.05 28,747 June 2, 2025 28,747 0.25 906,077 July 28, 2025 906,077 0.95 671,859 July 29, 2025 671,859 0.25 66,298 December 30, 2025 53,909 0.95 49,160 December 30, 2025 27,261 9,903,650 6,362,689 The weighted-average remaining contractual term of the outstanding options is 5.12 5.89 6.02 5.26

WARRANTS

WARRANTS	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Warrants and Rights Note Disclosure [Abstract]
Shareholders Equity And Share Based Payments Stock Warrant [Text Block]	12. WARRANTS The following is a continuity schedule of the Company’s common share purchase warrants: Number of Warrants Weighted-Average Exercise Price ($) Outstanding and exercisable, March 31, 2015 10,823,450 1.35 Issued 7,225,625 1.35 Exercised (148,787 ) (0.80 ) Outstanding and exercisable, March 31, 2016 17,900,288 1.35 Exercised (262,045 ) (0.80 ) Outstanding and exercisable, March 31, 2017 17,638,243 1.35 Exercised (5,000,172 ) 0.25 Dilution warrants issued to $0.80 warrant holders 83,752 0.749 Dilution warrants issued to $1.40 warrant holders 941,191 1.2933 Outstanding at September 30, 2017 13,663,014 1.241 During the six months period ended September 30, 2017, the Company consummated an offer to amend and exercise its outstanding warrants, enabling the holders of the warrants to exercise such warrants for $0.25 per share. The Company received net proceeds of $1,129,193. In addition due to an anti-dilution clause in the warrant agreement and additional 83,752 warrants were issued to the $0.80 warrant holders and 941,191 warrants were issued to the $1.40 warrant holders. Furthermore, as a result of the anti-dilution clause, the exercise price of the warrants changed from $0.80 to $0.7490 and from $1.40 to $1.2933 as a result of this transaction. The Company measured the effects of the triggered anti-dilution clause using the binomial tree model and recorded a loss of $41,025 against retained earnings. The Company issued 400,014 warrants exercisable at $0.25 for four years expiring June 27, 2020 to the firm who facilitated the warrant offer. During the year ended March 31, 2017 a warrant holder exercised 262,045 warrants on a cashless basis based on the terms of the warrant agreement and received 51,249 shares of common stock. During the year ended March 31, 2016, a warrant holder exercised 148,787 warrants on a cashless basis based on the terms of the warrant agreement and was issued 45,508 shares of common stock. Common share purchase warrants The following is a summary of common share purchase warrants outstanding after the warrant offer, the additional warrant issue and the re-pricing of the warrants as of September 30, 2017: Exercise Price ($) Number of Warrants Expiry Date 1.2933 5,873,289 February 26, 2019 1.2933 1,229,040 March 27, 2019 1.2933 328,166 March 31, 2019 1.2933 2,544,240 April 21, 2019 1.2933 1,201,164 May 27, 2019 1.2933 1,173,370 June 30, 2019 0.7490 1,313,745 February 26, 2019 13,663,014 The weighted-average remaining contractual term of the outstanding warrants was 1.52 (March 31, 2017 – 1.77). The exercise price and number of underlying shares with respect to the original $0.80 and the $1.40 warrants may be further adjusted pursuant to the anti-dilution provisions therein, as a result of the issuance of the convertible promissory notes and warrants. The anti-dilution provisions in these warrants is not triggered until the convertible promissory notes are converted, or the warrants are exercised, and the underlying shares can be determined in accordance with the terms thereunder.	12. WARRANTS Weighted-Average Number of Warrants Exercise Price ($) Outstanding and exercisable, March 31, 2015 10,823,450 1.35 Issued 7,225,625 1.35 Exercised (148,787) (0.80) Outstanding and exercisable, March 31, 2016 17,900,288 1.35 Exercised (262,045) (0.80) Outstanding and exercisable, March 31, 2017 17,638,243 1.35 During the year ended March 31, 2017 a warrant holder exercised 262,045 51,249 During the year ended March 31, 2016, a warrant holder exercised 148,787 45,508 Common share purchase warrants Exercise Number of Price ($) Warrants Expiry Date 1.40 7,735,750 February 26, 2019 1.40 1,212,500 March 27, 2019 1.40 891,250 March 31, 2019 1.40 3,115,000 April 21, 2019 1.40 1,418,750 May 27, 2019 1.40 2,035,000 June 30, 2019 0.80 1,229,993 February 26, 2019 17,638,243 The weighted-average remaining contractual term of the outstanding warrants was 1.77 2.77 Exchangeable share purchase warrants In 2014, the Company repaid loans of $ 180,940 12,138 349,522 0.23 In March 2017, 174,759 40,195 174,763

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	13. INCOME TAXES March 31 March 31 2017 2016 $ $ U.S. (6,056,384) (3,036,142) Canada (2,013,018) (3,670,265) (8,069,402) (6,706,407) Net (loss) for the year before recovery of income taxes (8,069,402) (6,706,407) Statutory rate 35 % 35 % Expected income tax (recovery) expense (2,824,291) (2,347,242) Tax rate changes and other basis adjustments 44,238 195,108 Stock-based compensation 350,683 512,693 Non-deductible expense (132,076) (12,073) Net DTA acquired (546,122) - Change in valuation allowance 3,107,568 1,651,514 Recovery of income taxes - - March 31, March 31, 2017 2016 $ $ Equipment 73,520 52,331 Share issue costs 1,456 3,586 SR&;ED pool 464,746 400,557 Other 629,266 215,202 Non-capital losses – Canada 2,067,203 1,587,439 Net operating losses – U.S. 4,534,710 589,491 Valuation allowance (5,956,118) (2,848,606) 1,814,783 - Intangibles and other (1,814,783) - - - The Company has non-capital losses in its Canadian subsidiary of approximately $ 7,800,000 3,513,000 8,620,000 Income taxes are provided based on the liability method, which results in deferred tax assets and liabilities arising from temporary differences. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years. The liability method requires the effect of tax rate changes on current and accumulated deferred taxes to be reflected in the period in which the rate change was enacted. The liability method also requires that deferred tax assets be reduced by a valuation allowance unless it is more likely than not that the assets will be realized. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest accrued on uncertain tax positions as well as interest received from favorable tax settlements within interest expense. The Company recognizes penalties accrued on unrecognized tax benefits within general and administrative expenses. As of March 31, 2017, the Company had no uncertain tax positions. United States – Federal 2013 – present United States – State 2013 – present Canada – Federal 2012 – present Canada – Provincial 2012 – present

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	13. COMMITMENTS AND CONTINGENCIES Contingencies From time to time, the Company may be involved in a variety of claims, suits, investigations and proceedings arising in the ordinary course of our business, collections claims, breach of contract claims, labor and employment claims, tax and other matters. Although claims, suits, investigations and proceedings are inherently uncertain and their results cannot be predicted with certainty, the Company believes that the resolution of current pending matters will not have a material adverse effect on its business, financial position, results of operations or cash flow. Regardless of the outcome, litigation can have an adverse impact on the Company because of legal costs, diversion of management resources and other factors. Commitments On February 25, 2015, 262,904 common shares were issued to two former lenders connected with a $241,185 loan received and repaid during fiscal 2013. The common shares were valued at $210,323 based on the value of the concurrent private placement, and recorded in stock-based compensation on the consolidated statement of operations and comprehensive loss. As part of the consideration for the initial loan the former Chief Technology Officer and the new Chief Technology Officer had transferred 314,560 common shares to the lenders. For contributing the common shares to the lenders, the Company intends to reimburse the former Chief Technology Officer and the new Chief Technology Officer 320,000 common shares, each. As at September 30, 2017 and March 31, 2017, these shares have not yet been issued.	14. COMMITMENTS AND CONTINGENCIES Contingencies From time to time, the Company may be involved in a variety of claims, suits, investigations and proceedings arising in the ordinary course of our business, collections claims, breach of contract claims, labor and employment claims, tax and other matters. Although claims, suits, investigations and proceedings are inherently uncertain and their results cannot be predicted with certainty, the Company believes that the resolution of current pending matters will not have a material adverse effect on its business, financial position, results of operations or cash flow. Regardless of the outcome, litigation can have an adverse impact on the Company because of legal costs, diversion of management resources and other factors. Commitments On February 25, 2015, 262,904 241,185 210,323 314,560 320,000

RISK MANAGEMENT

RISK MANAGEMENT	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	14. RISK MANAGEMENT The Company’s cash balances are maintained in two banks in Canada and a Canadian Bank subsidiary in the US. US Bank Deposits held in banks in Canada are insured up to $100,000 CAD per depositor for each bank by The Canada Deposit Insurance Corporation, a federal crown corporation. Actual balances at times may exceed these limits. Interest Rate Risk Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. The Company has minimal exposure to fluctuations in the market interest rate. In seeking to minimize the risks from interest rate fluctuations the Company manages exposure through its normal operating and financing activities. Liquidity Risk Liquidity risk is the risk that the Company will incur difficulties meeting its financial obligations, as they are due. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when due. Accounts payable and accrued liabilities are due within the current operating period. The Company has funded its operations through the issuance of capital stock, convertible debt and loans in addition to grants and investment tax credits received from the Government of Canada.	15. RISK MANAGEMENT The Company’s cash balances are maintained in two banks in Canada and a Canadian Bank subsidiary in the US. Deposits held in banks in Canada are insured up to $ 100,000 Interest Rate Risk Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. The Company has minimal exposure to fluctuations in the market interest rate. In seeking to minimize the risks from interest rate fluctuations, the Company manages exposure through its normal operating and financing activities Liquidity Risk Liquidity risk is the risk that the Company will incur difficulties meeting its financial obligations, as they are due. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when due. Accounts payable and accrued liabilities are due within the current operating period. The Company has funded its operations through the issuance of capital stock, convertible debt and loans in addition to grants and investment tax credits received from the Government of Canada.

(LOSS) PER SHARE

(LOSS) PER SHARE	12 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	16 (LOSS) PER SHARE Common stock equivalents (other than the Exchangeable Shares), options and warrants were excluded from the computation of diluted loss per share for the year ended March 31, 2017 and 2016, after retrospective adjustment for a change in accounting policy (Note 2), as their effects are anti-dilutive.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	15. SUBSEQUENT EVENTS (a) Subsequent to September 30, 2017, the Company received an additional $1,099,984 from the lenders described in note 8(a) under the same terms and conditions. (b) Subsequent to September 30, 2017, an Exchangeable shareholder exchanged 2,000,000 exchangeable shares into Common Stock. (c) Subsequent to September 30, 2017, the Company’s shareholders approved an increase in the number of authorized shares of common stock from 150,000,000 to 250,000,000.	17. SUBSEQUENT EVENTS 1. On May 23, 2017, the Company entered into a Co-operative Joint Venture Contract (the “JV Agreement”) with Ginger Capital Investment Holding Ltd., a Hong Kong corporation (“Ginger Capital”), to establish a cooperative joint venture enterprise in the People’s Republic of China. The joint venture was established for the purposes of strengthening the economic cooperation and technical exchange between the parties and adopting advanced technology and scientific management methods through the distribution and promotion of the Company’s products in the People’s Republic of China, Hong Kong and Macau (the “Territory”). The registered capital of the joint venture will be ten million RMB or approximately US$ 1.45 Any profit distribution will be 75% in favor of Ginger Capital and 25% in favor of the Company 500,000 8 3,000,000 (i) $0.50 per New Round Stock and (ii) the quotient obtained by dividing (x) the Outstanding Balance on the conversion date multiplied by 1.10 by (y) the actual price per New Round Stock in the Qualified Financing. Upon the Maturity Date, Ginger Capital shall further be issued the Warrant, exercisable into a number of shares of the Company’s common stock equal to (i) in the case of the conversion of the Note, 25% of the number of shares issued upon conversion and (ii) in the case of the repayment of the Note in cash, the number of shares of Common Stock equal to the quotient obtained by dividing the Outstanding Balance by 4. The exercise price per share is $0.60. 2. On June 22, 2017, the Company entered into a Joint Development and Manufacturing Agreement with Wistron Medical Tech Holding Company (“Wistron”), pursuant to which the parties agreed to jointly design, engineer, and manufacture low-price, lower- body assistive robotic technologies for mass commercial sale within the consumer home products market (the “Joint Development Agreement”). Pursuant to the Joint Development Agreement, among other things, each party granted to the other a fully paid up, non-exclusive, royalty-free, non -transferable and non-sublicensable license under its background intellectual property to (i) develop the joint development product for commercialization and use; and (ii) use or manufacture, as the case may be, the joint development product to perform its obligations under the Joint Development Agreement. Additionally, the Company agreed to reimburse Wistron for all of its costs and expenses under the Joint Development Agreement (either through a mark-up on the cost of goods or through a payment for costs incurred), and shall own all developed intellectual property so long as the reimbursement obligations have been met. 3. On May 25, 2017, the Company commenced an offer to amend and exercise to all of the holders of its $ 1.40 0.80 0.25 5,000,172 1,125,038 125,000 13,663,014 4. Subsequent to March 31, 2017, the Company received an additional $ 2,999,476 12 3 7,000,000 20 0.25 5. Subsequent to March 31, 2017, Exchangeable Shareholders exchanged 2,000,000 6. Subsequent to March 31, 2017, the Company’s shareholders approved an increase in the number of authorized shares of Common Stock from 150,000,000 250,000,000 7. Subsequent to March 31, 2017, the maturity date of one of the Company’s demand loans worth $ 50,000 8. Subsequent to March 31, 2017, the Company granted 250,000 2,000,000 0.21 1,500,000 500,000

SIGNIFICANT ACCOUNTING POLICI25

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Accounting Policies [Abstract]
Unaudited Condensed Consolidated Interim Financial Statements [Policy Text Block]	Unaudited Condensed Consolidated Interim Financial Statements These unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual audited financial statements of the Company and should be read in conjunction with those annual audited financial statements filed on Form 10-K for the year ended March 31, 2017. In the opinion of management, these unaudited condensed consolidated interim financial statements reflect 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.
Recently Adopted Accounting Pronouncements [Policy Text Block]	Newly Adopted and Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. The accounting standard is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2017. Early adoption is not permitted. The impact on the condensed consolidated interim financial statements of adopting ASU 2014-09 will be assessed by management. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” which requires that deferred tax liabilities and assets be classified on our Consolidated Balance Sheets as noncurrent based on an analysis of each taxpaying component within a jurisdiction. ASU No. 2015-17 is effective for the fiscal year commencing after December 15, 2017. The Company does not anticipate that the adoption of ASU No. 2015-17 will have a material effect on the condensed consolidated interim financial position or the consolidated results of operations. In January 2016, the FASB issued ASU No. 2016-01 “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities”. The updates makes several modifications to Subtopic 825-10, including the elimination of the available-for-sale classification of equity investments, and it requires equity investments with readily determinable fair values to be measured at fair value with changes in fair value recognized in operations. The update is effective for fiscal years beginning after December 2017. The Company is still assessing the impact that the adoption of ASU 2016-01 will have on the condensed consolidated interim financial position and the consolidated results of operations. In February 2016, the FASB issued ASU 2016-02, “Leases”. This update requires organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance will also require additional disclosure about the amount, timing and uncertainty of cash flows arising from leases. The provisions of this update are effective for annual and interim periods beginning after December 15, 2018. The Company is still assessing the impact that the adoption of ASU 2016-02 will have on the condensed consolidated interim financial position and the consolidated results of operations. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting”. Several aspects of the accounting for share-based payment award transaction are simplified, including (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The amendments are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company has adopted this policy during the period and there was no impact on the condensed consolidated interim financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”. This ASU provides eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for the fiscal year commencing after December 15, 2017. The Company is still assessing the impact that the adoption of ASU 2016-15 will have on the condensed consolidated interim statement of cash flows. In January 2017, the FASB issued ASU 2017-01, “Business Combinations: Clarifying the definition of a Business” which amends the current definition of a business. Under ASU 2017-01, to be considered a business, an acquisition would have to include an input and a substantive process that together significantly contributes to the ability to create outputs. ASU 2017-01 further states that when substantially all of the fair value of gross assets acquitted is concentrated in a single asset (or a group of similar assets), the assets acquired would not represent a business. The new guidance also narrows the definition of the term “outputs” to be consistent with how it described in Topic 606, Revenue from Contracts with Customers. The changes to the definition of a business will likely result in more acquisitions being accounted for as asset acquisitions. ASU 2017-01 is effective for acquisitions commencing on or after June 30, 2019, with early adoption permitted. Adoption of this guidance will be applied prospectively on or after the effective date. In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other” ASU 2017-04 simplifies the accounting for goodwill impairment by eliminating Step 2 of the current goodwill impairment test, which required a hypothetical purchase price allocation. Goodwill impairment will now be the amount by which the reporting unit’s carrying value exceeds its fair value, limited to the carrying value of the goodwill. ASU 2017-04 is effective for financial statements issued for fiscal years, and interim periods beginning after December 15, 2019.	Newly Adopted and Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. The accounting standard is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2017. Early adoption is not permitted. The impact on the consolidated financial statements of adopting ASU 2014-09 will be assessed by management. In August 2014, the FASB issued a new financial accounting standard on going concern, ASU No. 2014-15, “Presentation of Financial Statements – Going Concern (Sub-Topic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” The standard provides guidance about management’s responsibility to evaluate whether there is a substantial doubt about the organization’s ability to continue as a going concern. The amendments in this Update apply to all companies. They become effective in the annual period ending after December 15, 2016, with early application permitted. The Company has adopted this ASU No. 2014-15 as at and for the year ended March 31, 2017. There was no material effect on the consolidated financial position or the consolidated results of operations and comprehensive income (loss). In September 2015, the FASB issued ASU No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments,” which illustrates certain guidance governing adjustments to the provisional amounts recognized at the acquisition date with a corresponding adjustment to goodwill. Such adjustments are required when new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement amounts initially recognized or would have resulted in the recognition of additional assets and liabilities. ASU No. 2015-16 eliminates the requirement to retrospectively account for such adjustments. ASU No. 2015-16 is effective for the fiscal year commencing after December 15, 2016. The Company has adopted this ASU No. 2015-16 as at and for the year ended March 31, 2016. There was no material effect on the consolidated financial position or the consolidated results of operations and comprehensive income (loss). In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” which require that deferred tax liabilities and assets be classified on our Consolidated Balance Sheets as noncurrent based on an analysis of each taxpaying component within a jurisdiction. ASU No. 2015-17 is effective for the fiscal year commencing after December 15, 2017. The Company does not anticipate that the adoption of ASU No. 2015-17 will have a material effect on the consolidated financial position or the consolidated results of operations. In January 2016, the FASB issued ASU No. 2016-01 Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The updates makes several modifications to Subtopic 825-10, including the elimination of the available-for-sale classification of equity investments, and it requires equity investments with readily determinable fair values to be measured at fair value with changes in fair value recognized in operations. The update is effective for fiscal years beginning after December 2017. The Company is still assessing the impact that the adoption of ASU 2016-01 will have on the consolidated financial position and the consolidated results of operations. In February 2016, the FASB issued ASU 2016-02, Leases. This update requires organizations that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance will also require additional disclosure about the amount, timing and uncertainty of cash flows arising from leases. The provisions of this update are effective for annual and interim periods beginning after December 15, 2018. The Company is still assessing the impact that the adoption of ASU 2016-02 will have on the consolidated financial position and the consolidated results of operations. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting”. Several aspects of the accounting for share-based payment award transaction are simplified, including (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The amendments are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is still assessing the impact that the adoption of ASU 2016-09 will have on the consolidated financial position and the consolidated results of operations. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”. This ASU provides eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for the fiscal year commencing after December 15, 2017. The Company is still assessing the impact that the adoption of ASU 2016-15 will have on the consolidated statement of cash flows. In January 2017, the FASB issued ASU 2017-01, “Business Combinations: Clarifying the definition of a Business” which amends the current definition of a business. Under ASU 2017-01, to be considered a business, an acquisition would have to include an input and a substantive process that together significantly contributes to the ability to create outputs. ASU2017-01 further states that when substantially all of the fair value of gross assets acquitted is concentrated in a single asset (or a group of similar assets), the assets acquired would not represent a business. The new guidance also narrows the definition of the term “outputs” to be consistent with how it is described in Topic 606, Revenue from Contracts with Customers. The changes to the definition of a business will likely result in more acquisitions being accounted for as asset acquisitions. ASU 2017-01 is effective for acquisitions commencing on or after June 30, 2019, with early adoption permitted. Adoption of this guidance will be applied prospectively on or after the effective date. In January 2017, the FASB issued ASU 2017-04, “Intangibles – Goodwill and Other” ASU 2017-04 simplifies the accounting for goodwill impairment by eliminating Step 2 of the current goodwill impairment test, which required a hypothetical purchase price allocation. Goodwill impairment will now be the amount by which the reporting unit’s carrying value exceeds its fair value, limited to the carrying value of the goodwill. ASU 2017-04 is effective for financial statements issued for fiscal years, and interim periods beginning after December 15, 2019.
Inventory, Policy [Policy Text Block]		Inventory Inventory is stated at the lower of cost or market. Cost is recorded at standard cost, which approximates actual cost, on the first-in first-out basis. Work in progress and finished goods consist of materials, labor and allocated overhead.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company recognizes revenue from product sales when persuasive evidence of an agreement with customer exists, products are shipped or title passes pursuant to the terms of the agreement, the amount due from the customer is fixed or determinable, collectability is reasonably assured, and there are no significant future performance obligation. Deposits are carried as liabilities until the requirements for revenue recognition are met.	Revenue Recognition The Company recognizes revenue from product sales when persuasive evidence of an agreement with customer exists, products are shipped or title passes pursuant to the terms of the agreement, the amount due from the customer is fixed or determinable, collectability is reasonably assured, and there are no significant future performance obligation. Deposits are carried as liabilities until the requirements for revenue recognition are met.
Standard Product Warranty, Policy [Policy Text Block]	Warranty Reserve and Deferred Warranty Revenue The Company provides a one-year warranty as part of its normal sales offering. When products are sold, the Company provides warranty reserves, which, based on the historical experience of the Company are sufficient to cover warranty claims. Accrued warranty reserves are included in accrued liabilities on the balance sheet and amounted to $ 64,957 15,190 25,427	Warranty Reserve and Deferred Warranty Revenue The Company provides a one-year warranty as part of its normal sales offering. When products are sold, the Company provides warranty reserves, which, based on the historical experience of the Company are sufficient to cover warranty claims. Accrued warranty reserves are included in accrued liabilities on the balance sheet and amounted to $ 64,957 30,732
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation The functional currency of the Company and its wholly owned subsidiaries is the U.S. dollar. Transactions denominated in a currency other than the functional currency are recorded on initial recognition at the exchange rate at the date of the transaction. After initial recognition, monetary assets and liabilities denominated in foreign currency are translated at the end of each reporting period into the functional currency at the exchange rate at that date. Exchange differences are recognized in profit or loss. Non-monetary assets and liabilities measured at cost are translated at the exchange rate at the date of the transaction.	Foreign Currency Translation On April 1, 2015, Bionik Canada and Bionik Acquisition Inc. changed its functional currency from the Canadian Dollar to the U.S. Dollar. This reflects the fact that the majority of the Company’s business is influenced by an economic environment denominated in U.S. currency as well the Company anticipates revenues to be earned in U.S. dollars. The change in accounting treatment was applied prospectively. The functional currency is separately determined for the Company and each of its subsidiaries, and is used to measure the financial position and operating results. The functional currency of the Company and its wholly owned subsidiaries is the U.S. dollar. Transactions denominated in a currency other than the functional currency are recorded on initial recognition at the exchange rate at the date of the transaction. After initial recognition, monetary assets and liabilities denominated in foreign currency are translated at the end of each reporting period into the functional currency at the exchange rate at that date. Exchange differences are recognized in profit or loss. Non-monetary assets and liabilities measured at cost are translated at the exchange rate at the date of the transaction.
Property, Plant and Equipment, Policy [Policy Text Block]		Equipment is recorded at cost. Depreciation is computed using the declining balance method, over the estimated useful lives of these assets. The costs of improvements that extend the life of equipment are capitalized. All ordinary repair and maintenance costs are expensed as incurred. Property and equipment are depreciated as follows: Computer &; Electronics 50% per annum Furniture and Fixtures 20% per annum Demonstration Equipment 50% per annum Manufacturing Equipment 20% per annum Tools and Parts 20% per annum
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs which are as observable as possible and the methods most applicable to the specific situation of each company or valued item. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, other receivables, accounts payable and accrued liabilities, due from related parties approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest. Per ASC Topic 820 framework these are considered Level 2 inputs where inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. The Company’s policy is to recognize transfers into and out of Level 3 as of the date of the event or change in the circumstances that caused the transfer. There were no such transfers during the period.	Fair Value of Financial Instruments ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs, which are as observable as possible, and the methods most applicable to the specific situation of each company or valued item. The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, other receivables, accounts payable and accrued liabilities, due from related parties, short term advances, demand loans, convertible loans, promissory note payable and loans receivable approximate fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rates of interest. Per ASC Topic 820 framework these are considered Level 2 inputs where inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. The Company’s policy is to recognize transfers into and out of Level 3 as of the date of the event or change in the circumstances that caused the transfer. There were no such transfers during the year.
Segment Reporting, Policy [Policy Text Block]		Segment Reporting ASC 280-10, “Disclosures about Segments of an Enterprise and Related Information”, establishes standards for the way that public business enterprises report information about operating segments in the Company’s consolidated financial statements. Operating segment are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company does not have any reportable segments.
Cash and Cash Equivalents, Policy [Policy Text Block]		Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original terms to maturity of 90 days or less at the date of purchase. For all periods presented cash and cash equivalents consisted entirely of cash.
Research and Development Expense, Policy [Policy Text Block]		Research and Development The Company is engaged in research and development work. Research and development costs are charged as operating expense of the Company as incurred.
Income Tax, Policy [Policy Text Block]		Income Taxes Income taxes are computed in accordance with the provisions of ASC Topic 740, which requires, among other things, a liability approach to calculating deferred income taxes. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been recognized in its consolidated financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement carrying amounts and tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The Company is required to make certain estimates and judgments about the application of tax law, the expected resolution of uncertain tax positions and other matters. In the event that uncertain tax positions are resolved for amounts different than the Company’s estimates, or the related statutes of limitations expire without the assessment of additional income taxes, the Company will be required to adjust the amounts of related assets and liabilities in the period in which such events occur. Such adjustment may have a material impact on the Company’s income tax provision and results of operations.
Earnings Per Share, Policy [Policy Text Block]		Basic and Diluted Loss Per Share Basic and diluted loss per share has been determined by dividing the net loss available to shareholders for the applicable period by the basic and diluted weighted average number of shares outstanding, respectively. The diluted weighted average number of shares outstanding is calculated as if all dilutive options had been exercised or vested at the later of the beginning of the reporting period or date of grant, using the treasury stock method. Loss per common share is computed by dividing the net loss by the weighted average number of shares of common shares outstanding during the period. Common share equivalents, options and warrants are excluded from the computation of diluted loss per share when their effect is anti-dilutive.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]		Impairment of Long-Lived Assets The Company follows the ASC Topic 360, which requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets’ carrying amounts may not be recoverable. In performing the review for recoverability, if future undiscounted cash flows (excluding interest charges) from the use and ultimate disposition of the assets are less than their carrying values, an impairment loss represented by the difference between its fair value and carrying value, is recognized. When properties are classified as held for sale they are recorded at the lower of the carrying amount or the expected sales price less costs to sell.
Goodwill and Intangible Assets, Policy [Policy Text Block]		The Company records goodwill when the purchase price of an acquisition exceeds the fair value of the net tangible and identified intangible assets acquired. Goodwill and indefinite lived intangible assets, consisting of the trademarks acquired (Note 3), are assessed for impairment annually, or more frequently if indicators of potential impairment exist, which includes evaluating qualitative and quantitative factors to assess the likelihood of an impairment of goodwill or indefinite lived intangible assets. The Company performs impairment tests using a fair value approach when necessary. None of the Company’s goodwill or indefinite lived intangibles were impaired as of March 31, 2017. Accordingly, no impairment loss has been recognized in the year ended March 31, 2017.

CHANGE IN ACCOUNTING POLICY (Ta

CHANGE IN ACCOUNTING POLICY (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Disclosure Text Block [Abstract]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	The following financial statement line items for the periods of three and six months ended September 30, 2016 were affected by the change in accounting principle. Income statement Three months period ended September 2016 Six months period ended September 2016 As originally reported As adjusted Effect of change As originally reported As adjusted Effect of change Sales $ 18,283 $ 18,283 $ - $ 182,474 $ 182,474 $ - Cost of Sales 12,019 12,019 - 70,894 70,894 - Total operating expenses 1,807,323 1,807,323 - 3,840,336 3,840,336 - Total other expenses (2,530,605 ) (400,499 ) 2,130,106 (2,135,530 ) (396,483 ) 1,739,047 Net income (loss) and comprehensive loss for the period 729,546 (1,400,560 ) (2,130,106 ) (1,593,226 ) (3,332,273 ) (1,739,047 ) Net income (loss) per share 0.01 (0.04 ) (0.05 ) (0.02 ) (0.06 ) (0.04 ) Balance sheet As at March 31, 2017 As originally reported As adjusted Effect of change Current assets $ 1,402,580 $ 1,402,580 $ - Capital assets 227,421 227,421 - Intangible assets 27,338,899 27,338,899 - Total assets 28,968,900 28,968,900 - Warrant derivative liability 959,600 - (959,600 ) Other current liabilities 4,818,205 4,818,205 - Total liabilities 5,777,805 4,818,205 (959,600 ) Common stock 96,794 96,794 - Additional paid in capital 38,640,706 45,088,171 6,447,465 Retained earnings (15,588,554 ) (21,076,419 ) (5,487,865 ) Accumulated other comprehensive income 42,149 42,149 - Total shareholders' equity 23,191,095 24,150,695 959,600 Total liabilities and shareholders' equity 28,968,900 28,968,900 - The change in retained earnings consists of a change in net loss for the year ended March 31, 2017, changing from $3,936,574 to $8,069,402, a net change of $4,132,828, the remainder of the change included in the $5,487,865 noted above relates to periods prior to March 31, 2016. Statement of cash flows As at September 30, 2016 As originally reported As adjusted Effect of change Net loss for the period $ (1,593,226 ) $ (3,332,273 ) $ (1,739,047 ) Adjustment for items not affecting cash Depreciation 33,753 33,753 - Interest expense 10,031 10,031 - Share-based compensation expense 424,090 424,090 - Shares issued for service 59,500 59,500 - Change in fair value of warrant derivative liability (1,739,047 ) - 1,739,047 Net cash used in operating activities (3,964,234 ) (3,964,234 ) - Net cash used in investing activities (6,848 ) (6,848 ) - Net cash provided by financing activities 266,635 266,635 - Net decrease in cash and cash equivalents for the period (3,704,447 ) (3,704,447 ) - Cash and cash equivalents, beginning of period 5,381,757 5,381,757 - Cash and cash equivalents, end of period 1,677,310 1,677,310 -	The following financial statement line items for the years ended March 31, 2016 and 2017 were affected by the change in accounting principle. Income statement Year ended March 31, 2016 Year ended March 31, 2017 As As adjusted Effect of As As adjusted Effect of Sales $ - $ - $ - $ 571,945 $ 571,945 $ - Cost of Sales - - - 388,756 388,756 - Total operating expenses 6,632,970 6,632,970 - 8,829,481 8,829,481 - Total other expenses (7,669,118 ) 73,437 (7,742,555 ) (4,709,718 ) (576,890 ) (4,132,828 ) Net income (loss) and comprehensive loss for the period (1,036,148 ) 6,706,407 (7,742,555 ) (3,936,574 ) (8,069,402 ) (4,132,828 ) Basic loss per share (0.01 ) (0.09 ) (0.10 ) (0.04 ) (0.09 ) (0.05 ) Diluted loss per share (0.08 ) (0.09 ) (0.01 ) (0.04 ) (0.09 ) (0.05 ) Balance sheet As a result of the accounting policy change, retained earnings as of April 1, 2015, March 31, 2016 and 2017 respectively, decreased from ($12,688,128), ($11,651,980) and ($15,588,554), as originally reported under ASU No. 2016-01, to ($6,300,655), ($13,007,062) and ($21,076,464) using ASU No. 2017-11. As at April 1, 2015 As originally As adjusted Effect of change Current assets $ 6,325,007 $ 6,325,007 $ - Capital assets 100,629 100,629 - Intangible assets - - - Total assets $ 6,425,636 $ 6,425,636 $ - Warrant derivative liability 8,382,648 - (8,382,648 ) Other current liabilities 541,733 541,733 - Total liabilities $ 8,924,381 $ 541,733 $ (8,382,648 ) Common stock 65,840 65,840 - Additional paid in capital 10,081,394 12,076,569 1,995,175 (Deficit) Retained earnings (12,688,128 ) (6,300,655 ) 6,387,473 Accumulated other comprehensive income 42,149 42,149 - Total shareholders’ equity (deficiency) $ (2,498,745 ) $ 5,883,903 $ 8,382,648 Total liabilities and shareholders’ equity $ 6,425,636 $ 6,425,636 $ - As at March 31, 2016 As originally As adjusted Effect of change Current assets $ 6,159,996 $ 6,159,996 $ - Capital assets 76,750 76,750 - Intangible assets - - - Total assets $ 6,236,746 $ 6,236,746 $ - Warrant derivative liability 5,135,990 - (5,135,990 ) Other current liabilities 836,850 836,895 45 Total liabilities $ 5,972,840 $ 836,895 $ (5,135,945 ) Common stock 72,591 72,591 - Additional paid in capital 11,801,146 18,292,173 6,491,027 Deficit (11,651,980 ) (13,007,062 ) (1,355,082 ) Accumulated other comprehensive income 42,149 42,149 - Total shareholders’ equity $ 263,906 $ 5,399,851 $ 5,135,945 Total liabilities and shareholders’ equity $ 6,236,746 $ 6,236,746 $ - As at March 31, 2017 As originally As adjusted Effect of change Current assets $ 1,402,580 $ 1,402,580 $ - Capital assets 227,421 227,421 - Intangible assets 27,338,899 27,338,899 - Total assets $ 28,968,900 $ 28,968,900 $ - Warrant derivative liability 959,600 - (959,600 ) Other current liabilities 4,818,205 4,818,250 45 Total liabilities $ 5,777,805 $ 4,818,250 $ (959,555 ) Common stock 96,794 96,794 - Additional paid in capital 38,640,706 45,088,171 6,447,465 Deficit (15,588,554 ) (21,076,464 ) (5,487,910 ) Accumulated other comprehensive income 42,149 42,149 - Total shareholders’ equity $ 23,191,095 $ 24,150,650 $ 959,555 Total liabilities and shareholders’ equity $ 28,968,900 $ 28,968,900 $ - Statement of cash flows As at March 31, 2016 As originally As adjusted Effect of change Net income (loss) for period $ 1,036,148 $ (6,706,407 ) $ (7,742,555 ) Adjustment for items not affecting cash and changes in non-cash working capital items (5,783,984 ) 1,958,571 7,742,555 Net cash (used in) operating activities (4,747,836 ) (4,747,836 ) - Net cash (used in) investing activities (547,924 ) (547,924 ) - Net cash provided by financing activities 4,552,409 4,552,409 - Net (decrease) in cash and cash equivalents for the period (743,351 ) (743,351 ) - Cash and cash equivalents, beginning of period 6,125,108 6,125,108 - Cash and cash equivalents, end of period $ 5,381,757 $ 5,381,757 $ - As at March 31, 2017 As originally As adjusted Effect of change Net income (loss) for period $ (3,936,574 ) $ (8,069,402 ) $ (4,132,828 ) Adjustment for items not affecting cash and changes in non-cash working capital items (3,055,739 ) 1,077,089 4,132,828 Net cash (used in) operating activities (6,992,313 ) (6,992,313 ) - Net cash (used in) investing activities (170,790 ) (170,790 ) - Net cash provided by financing activities 2,324,996 2,324,996 - Net (decrease) in cash and cash equivalents for the period (4,838,107 ) (4,838,107 ) - Cash and cash equivalents, beginning of period 5,381,757 5,381,757 - Cash and cash equivalents, end of period $ 543,650 $ 543,650 $ -

ACQUISITION (Tables)

ACQUISITION (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following sets forth the purchase price allocation based on management’s best estimates of fair value, including a summary of major classes of consideration transferred and the recognized amounts of assets acquired and liabilities assumed at the acquisition date. As at $ Fair value of 23,650,000 shares of common stock (a) 23,177,000 Fair value of vested stock options (b) 2,582,890 Allocation of purchase price: 25,759,890 Cash and cash equivalents 266,635 Accounts receivable 6,490 Inventories 188,879 Prepaid expenses and other current assets 16,839 Equipment 59,749 Liabilities assumed: Accounts payable (241,299 ) Accrued liabilities (361,029 ) Customer deposits (86,487 ) Demand notes payable (324,894 ) Promissory notes payable (217,808 ) Bionik advance (c) (1,436,164 ) Net assets acquired (2,129,089 ) Patents and exclusive License Agreement 1,306,031 Trademark 2,505,907 Customer relationships 1,431,680 Non compete agreement 61,366 Assembled Workforce 275,720 Goodwill 22,308,275 25,759,890 (a) The fair value of common stock was based on $0.98, which was the closing market price of the Company’s common stock on April 21, 2016. (b) The fair value of the vested stock options was determined using the Black Scholes option pricing model with the following key assumptions: a risk free rate of 1.59%, dividend and forfeiture rates of 0% and expected volatility of 114% which is consistent with the Company’s assumptions (Note 11). (c) Included in the net assets acquired was a loan issued to IMT in the amount of $300,000 under normal commercial terms. The loan carried an interest rate of 6% and were secured by all the assets of IMT subject to a $200,000 subordination to a third party financial services company, which was released in April 2016.	As at April 21, 2016 $ Fair value of 23,650,000 shares of common stock (a) 23,177,000 Fair value of vested stock options (b) 2,582,890 Allocation of purchase price: 25,759,890 Cash and cash equivalents 266,635 Accounts receivable 6,490 Inventories 188,879 Prepaid expenses and other current assets 16,839 Equipment 59,749 Liabilities assumed: Accounts payable (241,299) Accrued liabilities (361,029) Customer deposits (86,487) Demand notes payable (324,894) Promissory notes payable (217,808) Bionik advance (d) (1,436,164) Net assets acquired (2,129,089) Patents and exclusive License Agreement 1,306,031 Trademark 2,505,907 Customer relationships 1,431,680 Non compete agreement 61,366 Assembled Workforce 275,720 Goodwill 22,308,275 25,759,890 (a) The fair value of common stock was based on $ 0.98 (b) The fair value of the vested stock options was determined using the Black Scholes option pricing model with the following key assumptions: a risk free rate of 1.59 0 114 (c) Pro forma information has not been presented for IMT as these operations have been consolidated for all days in the year ended March 31, 2017 except 20 days from April 20, 2016. These 20 days are not considered material. Included in the net assets acquired was a loan issued to IMT in the amount of $ 300,000 6 200,000
Business Acquisition, Pro Forma Information [Table Text Block]	The schedule below reflects the intangible assets acquired in the IMT acquisition and the assets amortization period and expense for the three and six months period ended September 30, 2017 and the year ended March 31, 2017: Intangible assets acquired Amortization Expense March Value at March 3 Months Expense 6 Months Expense Value at period (years) Value acquired 31, 2017 31, 2017 September September September 30, 2017 30, 2017 30, 2017 $ $ $ $ $ $ Patents and exclusive License Agreement 9.74 1,306,031 126,375 1,179,656 33,522 67,081 1,112,575 Trademark Indefinite 2,505,907 - 2,505,907 - - 2,505,907 Customer relationships 10 1,431,680 134,931 1,296,749 35,792 71,622 1,225,127 Non compete agreement 2 61,366 28,918 32,448 7,671 15,367 17,081 Assembled Workforce 1 275,720 259,856 15,864 - 15,864 - 5,580,704 550,080 5,030,624 76,985 169,934 4,860,690	The schedule below reflects the intangible assets acquired in the IMT acquisition and the assets amortization period and expense for the year ended March 31, 2017: Amortization Expense Value at March Intangible assets acquired period (years) Value acquired March 31, 2017 31, 2017 $ $ $ Patents and exclusive License Agreement 9.74 1,306,031 126,375 1,179,656 Trademark Indefinite 2,505,907 - 2,505,907 Customer relationships 10 1,431,680 134,931 1,296,749 Non compete agreement 2 61,366 28,918 32,448 Assembled Workforce 1 275,720 259,856 15,864 5,580,704 550,080 5,030,624

PREPAID EXPENSES AND OTHER RE28

PREPAID EXPENSES AND OTHER RECEIVABLES (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	September 30, 2017 March 31, 2017 $ $ Prepaid expenses and sundry receivables 117,972 68,484 Prepaid insurance 19,671 136,896 Sales taxes receivable (i) 31,644 22,667 169,287 228,047 (i) Represents net harmonized sales taxes (HST) input tax credits receivable from the Government of Canada.	March 31, March 31, 2017 2016 $ $ Prepaid expenses and other receivables 68,484 87,979 Prepaid insurance 136,896 107,259 Sales taxes receivable (i) 22,667 36,495 228,047 231,733 i) Sales tax receivable represents net harmonized sales taxes (HST) input tax credits receivable from the Government of Canada.

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	September 30, 2017 March 31, 2017 $ $ Raw materials 225,735 119,985 Work in progress 5,707 108,264 Finished Goods - - 231,442 228,249	March 31, March 31, 2017 2016 $ $ Raw Materials 119,985 - Work in Progress 108,264 - 228,249 -

EQUIPMENT (Tables)

EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Equipment consisted of the following as at September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 Accumulated Accumulated Cost Depreciation Net Cost Depreciation Net $ $ $ $ $ $ Computers and electronics 252,120 214,817 37,303 250,538 204,258 46,280 Furniture and fixtures 36,795 27,123 9,672 36,795 26,096 10,699 Demonstration equipment 200,186 77,878 122,308 184,586 44,420 140,166 Manufacturing equipment 88,742 85,342 3,400 88,742 84,982 3,760 Tools and parts 11,422 5,138 6,284 11,422 4,472 6,950 Assets under capital lease 23,019 5,755 17,264 23,019 3,453 19,566 612,284 416,053 196,231 595,102 367,681 227,421	Equipment consisted of the following as at March 31, 2017 and March 31, 2016: March 31, 2017 March 31, 2016 Accumulated Accumulated Cost Depreciation Net Cost Depreciation Net $ $ $ $ $ $ Computers and electronics 250,538 204,258 46,280 152,246 96,379 55,867 Furniture and fixtures 36,795 26,096 10,699 22,496 10,118 12,378 Demonstration equipment 184,586 44,420 140,166 - - - Manufacturing equipment 88,742 84,982 3,760 - - - Tools and parts 11,422 4,472 6,950 11,422 2,917 8,505 Assets under capital lease 23,019 3,453 19,566 - - - Balance, March 31, 2016 595,102 367,681 227,421 186,164 109,414 76,750

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Convertible Debt [Table Text Block]	Balance, March 31, 2017 2,017,488 Additional principal investment 1,098,715 Fair value of warrants (380,037) Accretion expense 74,073 Accrued Interest 206,245 Balance, September 30, 2017 $ 3,016,484
Joint Venture Partner [Member]
Convertible Debt [Table Text Block]	Balance, March 31, 2017 - Additional principal investment 500,000 Accrued Interest 13,611 Balance, September 30, 2017 $ 513,611
Demand Notes payable [Member]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Balance, March 31, 2017 330,600 Accrued interest 4,709 Balance, September 30, 2017 $ 335,309	Balance, March 31, 2016 $ - Acquisition of IMT (Note 3) 324,894 Accrued interest 5,706 Balance, March 31, 2017 $ 330,600
Promissory Note [Member]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Balance, March 31, 2017 236,548 Accrued interest 9,898 Repayment of principal (12,319) Repayment of interest (41,973) Balance, September 30, 2017 $ 192,154	Balance, March 31, 2016 $ - Acquisition of IMT (Note 4) 217,808 Accrued interest 18,740 Balance, March 31, 2017 $ 236,548

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Schedule of Stockholders Equity [Table Text Block]	September 30, 2017 March 31, 2017 Number of shares $ Number of shares $ Exchangeable Shares: Balance beginning of period/year 47,909,336 47,910 50,000,000 50,000 Converted into common shares - - (2,090,664 ) (2,090 ) Balance at the end of period/year 47,909,336 47,910 47,909,336 47,910 Common Shares Balance at beginning of the period 48,885,107 48,884 22,591,292 22,591 Shares issued on acquisition (Note 3) - - 23,650,000 23,650 Shares issued to exchangeable shares - - 2,090,664 2,090 Shares issued for services - - 217,047 217 Options exercised - - 110,096 110 Warrants exercise (a) 5,000,172 5,000 174,759 175 Cashless exercise of warrants - - 51,249 51 Balance at end of the period 53,885,279 53,884 48,885,107 48,884 TOTAL COMMON SHARES 101,794,615 101,794 96,794,443 96,794 (a) During the six months period ended September 30, 2017, the Company consummated an offer to amend and exercise to its warrant holders, enabling them to exercise their outstanding warrants for $0.25 per share, and as a result, 5,000,172 common shares were issued for net proceeds of $1,125,038 (Note 12). (b) During the six months period ended September 30, 2016, 51,249 common shares were issued as a result of a cashless exercise of 262,045 warrants with an exercise price of $0.80. Under the terms of the warrant agreement the value of the warrants on exercise is attributed to the shares on exercise and the Company has recognized a value of $43,562. (c) The Company has a commitment to issue 250,000 common shares to a consultant during the six months ended September 30, 2017 and recognized $60,000 in compensation expense. The Company issued 70,000 common shares during the six months period ended September 30, 2016 for consulting services and recognized $59,500 of share compensation expense.	March 31, 2017 March 31, 2016 Number of shares $ Number of shares $ Exchangeable Shares: Balance beginning of period 50,000,000 50,000 50,000,000 50,000 Converted into common shares (2,090,664) (2,090) - - Balance at end of period 47,909,336 47,910 50,000,000 50,000 Common Shares Balance at beginning of the period 22,591,292 22,591 22,428,313 22,428 Shares issued on acquisition (Note 4) 23,650,000 23,650 - - Shares issued to exchangeable shareholders 2,090,664 2,090 - - Shares issued for services (f) 217,047 217 117,471 117 Options exercised 110,096 110 - - Warrants exercised 174,759 175 - - Cashless exercise of warrants (g) 51,249 51 45,508 46 Balance at end of the period 48,885,107 48,884 22,591,292 22,591 TOTAL COMMON SHARES 96,794,443 96,794 72,591,292 72,591 (a) On April 21, 2015, the Company issued 3,115,000 2,492,000 338,960 311,500 0.80 4 (b) On May 27, 2015, the Company issued 1,418,750 1,135,000 147,566 141,875 0.80 4 (c) On June 30, 2015, the Company issued 2,035,000 1,628,000 211,656 203,500 0.80 4 (d) During the year ended March 31, 2016, 53,223 134,248 75,600 (e) During the year ended March 31, 2016, 45,508 148,787 0.80 (f) During the year ended March 31, 2017, the Company issued 70,000 59,500 60,000 36,000 87,047 62,288 (g) During the year ended March 31, 2017, the Company issued, 51,249 262,045 0.80 (h) On April 21, 2016, the Company acquired 100 23,650,000 (i) During the year ended March 31, 2017, 174,759 40,195 110,096 18,166 (j) During the ended March 31, 2017, holders of 2,090,664

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]		These options at their respective grant dates were valued using the Black-Scholes option pricing model with the following key assumptions: Expected life Risk Dividend Forfeiture Expected Grant date Grant date in years free rate rate rate volatility fair value February 17, 2015 4 1.59 % 0 % 0 % 114 % $ 136,613 July 1, 2014 3.35 1.59 % 0 % 0 % 114 % $ 1,259,487 June 20, 2014 5.32 1.59 % 0 % 0 % 114 % $ 118,957 April 11, 2014 3.14 1.59 % 0 % 0 % 114 % $ 230,930 November 24, 2015 6.00 1.59 % 0 % 0 % 114 % $ 694,384 December 14, 2015 6.00 1.59 % 0 % 0 % 114 % $ 1,260,437 April 21, 2016 8.50 1.59 % 0 % 0 % 114 % $ 2,582,890 April 26, 2016 8.50 1.59 % 0 % 0 % 114 % $ 213,750 August 8, 2016 6.30 1.59 % 0 % 0 % 114 % $ 652,068 February 6, 2017 6.86 1.59 % 0 % 0 % 114 % $ 245,200 February 13, 2017 6.86 1.59 % 0 % 0 % 114 % $ 148,750
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]		Weighted-Average Number of Options Exercise Price ($) Outstanding, March 31, 2016 6,604,880 0.57 Issued 4,650,000 0.54 Exercised (110,096) 0.17 Expired (1,037,047) 0.27 Cancelled (204,087) 0.55 Outstanding, March 31, 2017 9,903,650 0.59
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]	The following is a summary of stock options outstanding and exercisable as of September 30, 2017: Exercise Price ($) Number of Options Expiry Date Exercisable Options 0.165 264,230 April 1, 2021 264,230 0.23 97,514 June 20, 2021 97,514 0.23 1,981,728 July 1, 2021 1,981,728 0.23 204,471 February 17, 2022 204,471 1.22 400,000 November 24, 2022 133,333 1.00 1,650,000 December 14, 2022 1,476,661 0.95 111,937 March 28, 2023 111,937 1.05 433,027 March 28, 2023 433,027 1.00 250,000 April 26, 2023 83,333 1.00 750,000 August 8, 2023 250,000 0.70 400,000 February 6, 2024 - 0.68 250,000 February 13, 2024 83,333 0.95 31,620 March 3, 2024 31,620 1.05 122,324 March 3, 2024 122,324 0.95 15,810 March 14, 2024 15,810 1.05 61,162 March 14, 2024 61,162 0.95 82,213 September 30, 2024 82,213 1.05 318,042 September 30, 2024 318,042 0.95 7,431 June 2, 2025 7,431 1.05 28,747 June 2, 2025 28,747 0.25 906,077 July 28, 2025 906,077 0.95 671,859 July 29, 2025 671,859 0.25 66,298 December 30, 2025 53,909 0.95 49,160 December 30, 2025 27,261 0.21 2,000,000 August 3, 2024 - 0.161 12,215,354 September 1, 2027 2,035,892 23,369,004 9,481,915	The following is a summary of stock options outstanding and exercisable as of March 31, 2017: Exercise Price ($) Number of Options Expiry Date Exercisable Options 0.165 264,230 April 1, 2021 264,230 0.23 97,514 June 20, 2021 97,514 0.23 1,981,728 July 1, 2021 1,981,728 0.23 204,471 February 17, 2022 204,471 1.22 400,000 November 24, 2022 133,333 1.00 2,400,000 December 14, 2022 809,994 0.95 111,937 March 28, 2023 111,937 1.05 433,027 March 28, 2023 433,027 1.00 250,000 April 26, 2023 - 1.00 750,000 August 8, 2023 - 0.70 400,000 February 6, 2024 - 0.68 250,000 February 13, 2024 - 0.95 31,620 March 3, 2024 31,620 1.05 122,324 March 3, 2024 122,324 0.95 15,810 March 14, 2024 15,810 1.05 61,162 March 14, 2024 61,162 0.95 82,213 September 30, 2024 82,213 1.05 318,042 September 30, 2024 318,042 0.95 7,431 June 2, 2025 7,431 1.05 28,747 June 2, 2025 28,747 0.25 906,077 July 28, 2025 906,077 0.95 671,859 July 29, 2025 671,859 0.25 66,298 December 30, 2025 53,909 0.95 49,160 December 30, 2025 27,261 9,903,650 6,362,689

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Warrants and Rights Note Disclosure [Abstract]
Schedule Of Share Based Compensation Stock Purchase Warrants Activity [Table Text Block]	The following is a continuity schedule of the Company’s common share purchase warrants: Number of Warrants Weighted-Average Exercise Price ($) Outstanding and exercisable, March 31, 2015 10,823,450 1.35 Issued 7,225,625 1.35 Exercised (148,787 ) (0.80 ) Outstanding and exercisable, March 31, 2016 17,900,288 1.35 Exercised (262,045 ) (0.80 ) Outstanding and exercisable, March 31, 2017 17,638,243 1.35 Exercised (5,000,172 ) 0.25 Dilution warrants issued to $0.80 warrant holders 83,752 0.749 Dilution warrants issued to $1.40 warrant holders 941,191 1.2933 Outstanding at September 30, 2017 13,663,014 1.241	The following is a continuity schedule of the Company’s common share purchase warrants: Weighted-Average Number of Warrants Exercise Price ($) Outstanding and exercisable, March 31, 2015 10,823,450 1.35 Issued 7,225,625 1.35 Exercised (148,787) (0.80) Outstanding and exercisable, March 31, 2016 17,900,288 1.35 Exercised (262,045) (0.80) Outstanding and exercisable, March 31, 2017 17,638,243 1.35
Schedule of Common Share Purchase Warrants Outstanding [Table Text Block]	The following is a summary of common share purchase warrants outstanding after the warrant offer, the additional warrant issue and the re-pricing of the warrants as of September 30, 2017: Exercise Price ($) Number of Warrants Expiry Date 1.2933 5,873,289 February 26, 2019 1.2933 1,229,040 March 27, 2019 1.2933 328,166 March 31, 2019 1.2933 2,544,240 April 21, 2019 1.2933 1,201,164 May 27, 2019 1.2933 1,173,370 June 30, 2019 0.7490 1,313,745 February 26, 2019 13,663,014	The following is a summary of common share purchase warrants outstanding as of March 31, 2017: Exercise Number of Price ($) Warrants Expiry Date 1.40 7,735,750 February 26, 2019 1.40 1,212,500 March 27, 2019 1.40 891,250 March 31, 2019 1.40 3,115,000 April 21, 2019 1.40 1,418,750 May 27, 2019 1.40 2,035,000 June 30, 2019 0.80 1,229,993 February 26, 2019 17,638,243

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	March 31 March 31 2017 2016 $ $ U.S. (6,056,384) (3,036,142) Canada (2,013,018) (3,670,265) (8,069,402) (6,706,407) Net (loss) for the year before recovery of income taxes (8,069,402) (6,706,407) Statutory rate 35 % 35 % Expected income tax (recovery) expense (2,824,291) (2,347,242) Tax rate changes and other basis adjustments 44,238 195,108 Stock-based compensation 350,683 512,693 Non-deductible expense (132,076) (12,073) Net DTA acquired (546,122) - Change in valuation allowance 3,107,568 1,651,514 Recovery of income taxes - -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The following deferred tax assets have not been recognized. Deferred tax reflects the tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities and consisted of the following: March 31, March 31, 2017 2016 $ $ Equipment 73,520 52,331 Share issue costs 1,456 3,586 SR&;ED pool 464,746 400,557 Other 629,266 215,202 Non-capital losses – Canada 2,067,203 1,587,439 Net operating losses – U.S. 4,534,710 589,491 Valuation allowance (5,956,118) (2,848,606) 1,814,783 - Intangibles and other (1,814,783) - - -
Summary of Income Tax Examinations [Table Text Block]	United States – Federal 2013 – present United States – State 2013 – present Canada – Federal 2012 – present Canada – Provincial 2012 – present

NATURE OF OPERATIONS (Details T

NATURE OF OPERATIONS (Details Textual)	1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 21, 2016shares	Feb. 26, 2015shares	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)shares	Mar. 31, 2015USD ($)	Dec. 31, 2014shares
Working Capital Surplus (Deficit) | $			$ 6,492,048		$ 6,492,048		$ 3,415,670	$ 5,323,101
Comprehensive Income (Loss), Net of Tax, Attributable to Parent | $			$ (3,615,361)	$ (1,400,560)	$ (5,855,877)	$ (3,332,273)	$ (8,069,402)	$ (6,706,407)
Stockholders' Equity, Reverse Stock Split					1-for-0.831105
Common Stock, Shares Authorized | shares			250,000,000		250,000,000		150,000,000	150,000,000		200,000,000
Retained Earnings (Accumulated Deficit) | $			$ (26,973,321)		$ (26,973,321)		$ (21,076,464)	$ (13,007,062)	$ (6,300,655)
Interactive Motion Technologies, Inc. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	23,650,000
Share Exchange Agreement [Member]
Stock Issued During Period, Shares, New Issues | shares		50,000,000
Debt Instrument, Convertible, Conversion Ratio		3.14
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage		100.00%

CHANGE IN ACCOUNTING POLICY (De

CHANGE IN ACCOUNTING POLICY (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Sales	$ 221,847	$ 18,283	$ 309,367	$ 182,474	$ 571,945	$ 0
Cost of Sales	59,825	12,019	89,125	70,894	388,756	0
Total operating expenses	3,593,308	1,807,323	5,720,895	3,840,336	8,829,481	6,632,970
Total other expenses	(184,075)	400,499	(355,224)	396,483	576,890	(73,437)
Net income (loss) and comprehensive loss for the period	$ (3,615,361)	$ (1,400,560)	$ (5,855,877)	$ (3,332,273)	$ (8,069,402)	$ (6,706,407)
Net income (loss) per share		$ (0.04)		$ (0.06)
Basic loss per share	$ (0.04)	(0.02)	$ (0.06)	(0.04)	$ (0.09)	$ (0.09)
Diluted loss per share	$ (0.04)	$ (0.02)	$ (0.06)	$ (0.04)	$ (0.09)	$ (0.09)
Scenario, Previously Reported [Member]
Sales		$ 18,283		$ 182,474	$ 571,945	$ 0
Cost of Sales		12,019		70,894	388,756	0
Total operating expenses					8,829,481	6,632,970
Total other expenses		(2,530,605)		(2,135,530)	(4,709,718)	(7,669,118)
Net income (loss) and comprehensive loss for the period		$ 729,546		$ (1,593,226)	$ (3,936,574)	$ (1,036,148)
Net income (loss) per share		$ 0.01		$ (0.02)
Basic loss per share					$ (0.04)	$ (0.01)
Diluted loss per share					$ (0.04)	$ (0.08)
Scenario, Adjustment [Member]
Sales		$ 0		$ 0	$ 0	$ 0
Cost of Sales		0		0	0	0
Total operating expenses					0	0
Total other expenses		2,130,106		1,739,047	(4,132,828)	(7,742,555)
Net income (loss) and comprehensive loss for the period		$ (2,130,106)		$ (1,739,047)	$ (4,132,828)	$ (7,742,555)
Net income (loss) per share		$ (0.05)		$ (0.04)
Basic loss per share					$ (0.05)	$ (0.10)
Diluted loss per share					$ (0.05)	$ (0.01)

CHANGE IN ACCOUNTING POLICY (38

CHANGE IN ACCOUNTING POLICY (Details 1) - USD ($)	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015
Current assets	$ 593,434	$ 1,402,580	$ 6,159,996	$ 6,325,007
Capital assets	196,231	227,421	76,750	100,629
Intangible assets	4,860,690	5,030,624	0	0
Total Assets	27,958,630	28,968,900	6,236,746	6,425,636
Warrant derivative liability		0	0	0
Other current liabilities	7,085,482	4,818,250	836,895	541,733
Total liabilities		4,818,250	836,895	541,733
Common stock	101,794	96,794	72,591	65,840
Additional paid in capital	47,642,526	45,088,171	18,292,173	12,076,569
(Deficit) Retained earnings	(26,973,321)	(21,076,464)	(13,007,062)	(6,300,655)
Accumulated other comprehensive income	42,149	42,149	42,149	42,149
Total shareholders’ equity (deficiency)	20,873,148	24,150,650	5,399,851	5,883,903
Total liabilities and shareholders’ equity	$ 27,958,630	28,968,900	6,236,746	6,425,636
Scenario, Previously Reported [Member]
Current assets		1,402,580	6,159,996	6,325,007
Capital assets		227,421	76,750	100,629
Intangible assets		27,338,899	0	0
Total Assets		28,968,900	6,236,746	6,425,636
Warrant derivative liability		959,600	5,135,990	8,382,648
Other current liabilities		4,818,205	836,850	541,733
Total liabilities		5,777,805	5,972,840	8,924,381
Common stock		96,794	72,591	65,840
Additional paid in capital		38,640,706	11,801,146	10,081,394
(Deficit) Retained earnings		(15,588,554)	(11,651,980)	(12,688,128)
Accumulated other comprehensive income		42,149	42,149	42,149
Total shareholders’ equity (deficiency)		23,191,095	263,906	(2,498,745)
Total liabilities and shareholders’ equity		28,968,900	6,236,746	6,425,636
Scenario, Adjustment [Member]
Current assets		0	0	0
Capital assets		0	0	0
Intangible assets		0	0	0
Total Assets		0	0	0
Warrant derivative liability		(959,600)	(5,135,990)	(8,382,648)
Other current liabilities		45	45	0
Total liabilities		(959,555)	(5,135,945)	(8,382,648)
Common stock		0	0	0
Additional paid in capital		6,447,465	6,491,027	1,995,175
(Deficit) Retained earnings		(5,487,910)	(1,355,082)	6,387,473
Accumulated other comprehensive income		0	0	0
Total shareholders’ equity (deficiency)		959,555	5,135,945	8,382,648
Total liabilities and shareholders’ equity		$ 0	$ 0	$ 0

CHANGE IN ACCOUNTING POLICY (39

CHANGE IN ACCOUNTING POLICY (Details 2) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Net loss for the period	$ (3,615,361)	$ (1,400,560)	$ (5,855,877)	$ (3,332,273)	$ (8,069,402)	$ (6,706,407)
Adjustment for items not affecting cash
Depreciation	23,820	23,590	48,372	33,753	79,868	63,454
Interest expense	167,594		234,463	10,031	41,934	7,697
Share-based compensation expense	762,208	204,842	1,013,256	424,090	1,001,950	1,495,837
Shares issued for service			60,000	59,500	157,788	169,700
Change in fair value of warrant derivative liability	0	0	0	0
Adjustment for items not affecting cash and changes in non-cash working capital items					1,077,089	1,958,571
Net cash (used in) operating activities			(3,059,849)	(3,964,234)	(6,992,313)	(4,747,836)
Net decrease in cash and cash equivalents for the period			(407,570)	(3,704,447)	(4,838,107)	(743,351)
Net cash (used in) investing activities			(17,182)	(6,848)	(170,790)	(547,924)
Net cash provided by financing activities			2,669,461	266,635	2,324,996	4,552,409
Cash and cash equivalents, beginning of period			543,650	5,381,757	5,381,757	6,125,108
Cash and cash equivalents, end of period	$ 136,080	1,677,310	136,080	1,677,310	543,650	5,381,757
Scenario, Previously Reported [Member]
Net loss for the period		729,546		(1,593,226)	(3,936,574)	(1,036,148)
Adjustment for items not affecting cash
Depreciation				33,753
Interest expense				10,031
Share-based compensation expense				424,090
Shares issued for service				59,500
Change in fair value of warrant derivative liability				(1,739,047)
Adjustment for items not affecting cash and changes in non-cash working capital items					(3,055,739)	(5,783,984)
Net cash (used in) operating activities				(3,964,234)	(6,992,313)	(4,747,836)
Net decrease in cash and cash equivalents for the period				(3,704,447)	(4,838,107)	(743,351)
Net cash (used in) investing activities				(6,848)	(170,790)	(547,924)
Net cash provided by financing activities				266,635	2,324,996	4,552,409
Cash and cash equivalents, beginning of period			543,650	5,381,757	5,381,757
Cash and cash equivalents, end of period		1,677,310		1,677,310	543,650	5,381,757
Scenario, Adjustment [Member]
Net loss for the period		$ (2,130,106)		(1,739,047)	(4,132,828)	(7,742,555)
Adjustment for items not affecting cash
Depreciation				0
Share-based compensation expense				0
Shares issued for service				0
Change in fair value of warrant derivative liability				1,739,047
Adjustment for items not affecting cash and changes in non-cash working capital items					4,132,828	7,742,555
Net cash (used in) operating activities				0	0	0
Net decrease in cash and cash equivalents for the period				0	0	0
Net cash (used in) investing activities				0	0	0
Net cash provided by financing activities				0	0	0
Cash and cash equivalents, beginning of period			$ 0	$ 0	0
Cash and cash equivalents, end of period					$ 0	$ 0

CHANGE IN ACCOUNTING POLICY (40

CHANGE IN ACCOUNTING POLICY (Details Textual) - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015
Net Income (Loss)	$ (5,855,877)	$ (3,332,273)	$ (8,069,402)	$ (6,706,407)
Retained Earnings (Accumulated Deficit)	(26,973,321)		(21,076,464)	(13,007,062)	$ (6,300,655)
Retained Earnings [Member]
Net Income (Loss)	$ (5,855,877)		(8,069,402)	(6,706,407)
Scenario, Previously Reported [Member]
Retained Earnings (Accumulated Deficit)			(15,588,554)	(11,651,980)	(12,688,128)
Scenario, Previously Reported [Member] | Retained Earnings [Member]
Net Income (Loss)			(3,936,574)
Scenario, Adjustment [Member]
Retained Earnings (Accumulated Deficit)			(5,487,910)	$ (1,355,082)	$ 6,387,473
Scenario, Adjustment [Member] | Retained Earnings [Member]
Net Income (Loss)			$ (4,132,828)

SIGNIFICANT ACCOUNTING POLICI41

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Significant Accounting Policies [Line Items]
Standard and Extended Product Warranty Accrual	$ 64,957	$ 0	$ 64,957	$ 0
Product Warranty Expense	$ 15,190	$ 25,427	30,732	$ 0
Goodwill and Intangible Asset Impairment			$ 0
Computer And Electronics [Member]
Significant Accounting Policies [Line Items]
Percentage Of Depreciated Per Annum			50.00%
Furniture and Fixtures [Member]
Significant Accounting Policies [Line Items]
Percentage Of Depreciated Per Annum			20.00%
Demonstration Equipment [Member]
Significant Accounting Policies [Line Items]
Percentage Of Depreciated Per Annum			50.00%
Manufacturing Equipment [Member]
Significant Accounting Policies [Line Items]
Percentage Of Depreciated Per Annum			20.00%
Tool and Parts [Member]
Significant Accounting Policies [Line Items]
Percentage Of Depreciated Per Annum			20.00%

ACQUISITION (Details)

ACQUISITION (Details) - USD ($)		1 Months Ended
		Apr. 21, 2016	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Business Acquisition [Line Items]
Fair value of vested stock options	[1]	$ 2,582,890
Total Consideration Paid		25,759,890
Allocation of purchase price:
Cash and cash equivalents		266,635
Accounts receivable		6,490
Inventories		188,879
Prepaid expenses and other current assets		16,839
Equipment		59,749
Liabilities assumed:
Accounts payable		(241,299)
Accrued liabilities		(361,029)
Customer deposits		(86,487)
Demand notes payable		(324,894)
Promissory notes payable		(217,808)
Bionik advance	[2]	(1,436,164)
Net assets acquired		(2,129,089)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		1,306,031
Goodwill		22,308,275	$ 22,308,275	$ 22,308,275	$ 0
Total Allocation of purchase price		25,759,890
Fair value of 23,650,000 shares of common stock	[3]	23,177,000
Customer Relationships [Member]
Liabilities assumed:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		1,431,680
Non compete agreement [Member]
Liabilities assumed:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		61,366
Assembled Workforce [Member]
Liabilities assumed:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		275,720
Trademarks [Member]
Liabilities assumed:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 2,505,907
[1]	The fair value of the vested stock options was determined using the Black Scholes option pricing model with the following key assumptions: a risk free rate of 1.59%, dividend and forfeiture rates of 0% and expected volatility of 114% which is consistent with the Company’s assumptions (Note 11).
[2]	Included in the net assets acquired was a loan issued to IMT in the amount of $300,000 under normal commercial terms. The loan carried an interest rate of 6% and were secured by all the assets of IMT subject to a $200,000 subordination to a third party financial services company, which was released in April 2016.
[3]	The fair value of common shares was based on $0.98, which was the closing market price of the Company’s common stock on April 21, 2016.

ACQUISITION (Details 1)

ACQUISITION (Details 1) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 21, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015
Business Acquisition [Line Items]
Noncash or Part Noncash Acquisition, Intangible Assets Acquired	$ 5,580,704			$ 5,580,704		$ 5,580,704
Amortization of Intangible Assets		$ 76,985	$ 0	169,934	$ 0	550,080	$ 0
Intangible Assets, Net (Excluding Goodwill)		4,860,690		4,860,690		$ 5,030,624	$ 0	$ 0
Patents and exclusive License Agreement [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life						9 years 8 months 26 days
Noncash or Part Noncash Acquisition, Intangible Assets Acquired				1,306,031		$ 1,306,031
Amortization of Intangible Assets		33,522		67,081		126,375
Intangible Assets, Net (Excluding Goodwill)		1,112,575		1,112,575		$ 1,179,656
Trademark [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life						Indefinite
Noncash or Part Noncash Acquisition, Intangible Assets Acquired				2,505,907		$ 2,505,907
Amortization of Intangible Assets		0		0		0
Intangible Assets, Net (Excluding Goodwill)		2,505,907		2,505,907		$ 2,505,907
Customer relationships [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life						10 years
Noncash or Part Noncash Acquisition, Intangible Assets Acquired				1,431,680		$ 1,431,680
Amortization of Intangible Assets		35,792		71,622		134,931
Intangible Assets, Net (Excluding Goodwill)		1,225,127		1,225,127		$ 1,296,749
Non compete agreement [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life						2 years
Noncash or Part Noncash Acquisition, Intangible Assets Acquired				61,366		$ 61,366
Amortization of Intangible Assets		7,671		15,367		28,918
Intangible Assets, Net (Excluding Goodwill)		17,081		17,081		$ 32,448
Assembled Workforce [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life						1 year
Noncash or Part Noncash Acquisition, Intangible Assets Acquired				275,720		$ 275,720
Amortization of Intangible Assets		0		15,864		259,856
Intangible Assets, Net (Excluding Goodwill)		$ 0		$ 0		$ 15,864

ACQUISITION (Details Textual)

ACQUISITION (Details Textual)	1 Months Ended
	Apr. 21, 2016USD ($)$ / sharesshares
Business Acquisition [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	1.59%
Fair Value Assumption Forfeited rate	0.00%
Fair Value Assumptions, Expected Volatility Rate	114.00%
Exercise Price 0.25 [Member]
Business Acquisition [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.25
Exercise Price 0.95 [Member]
Business Acquisition [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 0.95
Exercise Price 1.05 [Member]
Business Acquisition [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 1.05
Interactive Motion Technologies, Inc. [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Acquisition, Effective Date of Acquisition	Apr. 21, 2016
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	23,650,000
Business Acquisition, Number Of Option Acquired	3,895,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	3,000,000
Allocated Share-based Compensation Expense | $	$ 2,582,890
Share Price | $ / shares	$ 0.98
Loans and Leases Receivable, Related Parties | $	$ 300,000
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Subordinated Debt | $	$ 200,000

PREPAID EXPENSES AND OTHER RE45

PREPAID EXPENSES AND OTHER RECEIVABLES (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017		Mar. 31, 2016
Prepaid Expense And Other Receivables [Line Items]
Prepaid expenses and other receivables	$ 117,972	$ 68,484		$ 87,979
Prepaid insurance	19,671	136,896		107,259
Sales taxes receivable	31,644	22,667	[1]	36,495	[1]
Prepaid Expense and Other Assets	$ 169,287	$ 228,047		$ 231,733
[1]	Sales tax receivable represents net harmonized sales taxes (HST) input tax credits receivable from the Government of Canada.

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Inventory [Line Items]
Raw Materials	$ 225,735	$ 119,985	$ 0
Work in Progress	5,707	108,264	0
Finished Goods	0	0
Inventory, Net	$ 231,442	$ 228,249	$ 0

INVENTORY (Details Textual)

INVENTORY (Details Textual)	12 Months Ended
	Mar. 31, 2017USD ($)
Inventory Write-down	$ 43,009
InMotion Products [Member]
Inventory Write-down	$ 124,416

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015
Property, Plant and Equipment [Line Items]
Equipment, Cost	$ 612,284	$ 595,102	$ 186,164
Accumulated Depreciation	416,053	367,681	109,414
Equipment, Net	196,231	227,421	76,750	$ 100,629
Computers and electronics [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost	252,120	250,538	152,246
Accumulated Depreciation	214,817	204,258	96,379
Equipment, Net	37,303	46,280	55,867
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost	36,795	36,795	22,496
Accumulated Depreciation	27,123	26,096	10,118
Equipment, Net	9,672	10,699	12,378
Demonstration equipment [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost	200,186	184,586	0
Accumulated Depreciation	77,878	44,420	0
Equipment, Net	122,308	140,166	0
Manufacturing equipment [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost	88,742	88,742	0
Accumulated Depreciation	85,342	84,982	0
Equipment, Net	3,400	3,760	0
Tools and parts [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost	11,422	11,422	11,422
Accumulated Depreciation	5,138	4,472	2,917
Equipment, Net	6,284	6,950	8,505
Assets under capital lease [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost	23,019	23,019	0
Accumulated Depreciation	5,755	3,453	0
Equipment, Net	$ 17,264	$ 19,566	$ 0

EQUIPMENT (Details Textual)

EQUIPMENT (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Property, Plant and Equipment [Line Items]
Depreciation	$ 23,820	$ 23,590	$ 48,372	$ 33,753	$ 79,868	$ 63,454

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - Demand Notes payable [Member] - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Balance	$ 330,600	$ 0
Acquisition of IMT (Note 3)		324,894
Accrued interest	4,709	5,706
Balance	$ 335,309	$ 330,600

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Jul. 05, 2017	Sep. 30, 2017	Mar. 31, 2017
Balance, March 31, 2017		$ 236,548	$ 0
Balance, September 30, 2017		192,154	236,548
Promissory Note [Member]
Balance, March 31, 2017		236,548	0
Acquisition of IMT (Note 4)			217,808
Accrued interest		9,898	18,740
Repayment of principal	$ (12,319)	(12,319)
Repayment of interest		(41,973)
Balance, September 30, 2017		$ 192,154	$ 236,548

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017
Balance, March 31, 2017			$ 236,548	$ 0	$ 0
Fair value of warrants	$ 0	$ 0	0	0
Accretion Expense	74,073	$ 0	74,073	$ 0
Balance, September 30, 2017	192,154		192,154		236,548
Convertible Debt [Member]
Balance, March 31, 2017			2,017,488
Additional principal investment			1,098,715
Fair value of warrants			(380,037)
Accretion Expense			74,073
Accrued Interest	60,493		206,245
Balance, September 30, 2017	$ 3,016,484		$ 3,016,484		$ 2,017,488

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Mar. 31, 2017
Balance, March 31, 2017		$ 236,548	$ 0
Balance, September 30, 2017	$ 192,154	192,154	236,548
Convertible Debt [Member]
Balance, March 31, 2017		2,017,488
Additional principal investment		1,098,715
Accrued Interest	60,493	206,245
Balance, September 30, 2017	3,016,484	3,016,484	2,017,488
Convertible Debt [Member] | Joint Venture Partner [Member]
Balance, March 31, 2017		0
Additional principal investment		500,000
Accrued Interest	3,527	13,611
Balance, September 30, 2017	$ 513,611	$ 513,611	$ 0

NOTES PAYABLE (Details Textual)

NOTES PAYABLE (Details Textual) - USD ($)	Aug. 14, 2017	Oct. 31, 2017	Jul. 05, 2017	Apr. 21, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Jan. 15, 2017	Dec. 31, 2016	Feb. 28, 2014
Debt Instrument [Line Items]
Due to Officers or Stockholders					$ 3,098,690		$ 3,098,690
Fair Value Assumptions, Expected Volatility Rate				114.00%
Fair Value Assumptions, Risk Free Interest Rate				1.59%
Warrants Not Settleable in Cash, Fair Value Disclosure					380,037		380,037
Accretion Expense					$ 74,073	$ 0	$ 74,073	$ 0
Warrant [Member]
Debt Instrument [Line Items]
Fair Value Assumptions, Exercise Price					$ 0.25		$ 0.25
Fair Value Assumptions, Expected Volatility Rate							114.00%
Fair Value Assumptions, Risk Free Interest Rate							1.91%
Convertible Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage									12.00%
Interest Expense, Debt					$ 60,493		$ 206,245
Debt Instrument, Face Amount									$ 2,000,000		$ 1,500,000
Debt Instrument, Maturity Date									Nov. 15, 2017
Interest Payable, Current									$ 17,488
Debt Instrument, Convertible, Terms of Conversion Feature	upon the consummation of an equity or equity-linked round of with an aggregate gross proceeds of $7,000,000, without any action on part of the Holder, the outstanding principal, accrued and unpaid interest and premium amount equal to twenty-five percent (25%) of the principal amount less the accrued and unpaid interest, will be converted into shares of new round stock based upon the lesser of (a) the lowest issuance (or conversion) price of new round stock in case there is more than one tranche of new round stock or (b) twenty-five cents ($0.25).						The convertible loans contain the following terms: convertible at the option of the holder at the price of the equity financing or payable on demand upon the completion of an equity financing greater than $5,000,000; automatically convertible at the price of the equity financing upon completion of an equity financing between $3,500,000 and $5,000,000		The convertible loans contain the following terms: convertible at the option of the holder at the price of the equity financing or payable on demand upon the completion of an equity financing greater than $5,000,000; automatically convertible at the price of the equity financing upon completion of an equity financing between $3,500,000 and $5,000,000
Debt Instrument Principal Percentage	0.00%
Debt Instrument, Convertible, Conversion Price	$ 0.25
Proceeds from Contributions from Affiliates							$ 1,098,715
Accretion Expense							74,073
Convertible Loans Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage									10.00%		6.00%
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right									3,000,000
First Tranches [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount											$ 500,000
Second Tranches [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount										$ 500,000
Fourth Tranches [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount									$ 500,000
IMT Notes [Member]
Debt Instrument [Line Items]
Debt Instrument Demand Deferral, Minimum Capital Proceeds Required							15,000,000		$ 15,000,000
Notes Payable				$ 330,600
Debt Instrument, Interest Rate, Stated Percentage									3.50%
Interest Expense, Debt					2,341	1,138	4,709	4,463	$ 5,706
Promissory Note [Member]
Debt Instrument [Line Items]
Notes Payable												$ 200,000
Debt Instrument, Interest Rate, Stated Percentage												10.00%
Interest Expense, Debt			$ 41,973		5,152	$ 5,042	9,898	$ 8,932	18,740
Debt Instrument, Periodic Payment, Principal			$ 12,319				12,319
Promissory Note [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment		$ 100,000
Director [Member] | IMT Notes [Member]
Debt Instrument [Line Items]
Notes Payable					152,795		152,795		$ 150,689
Joint Venture Partner [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Interest Expense, Debt					$ 3,527		$ 13,611
Debt Instrument, Convertible, Terms of Conversion Feature							the Company’s Chinese joint venture partners loaned the Company $500,000 with an interest rate of 8% convertible into the Company’s common shares upon a capital raise (“Qualified Financing”) where gross proceeds exceed $3,000,000 at the lesser of $0.50 and the quotient of the outstanding balance on conversion date by the price of the Qualified Financing. Additionally, the holders are entitled to warrants equaling 25% of the number of conversion shares to be issued at conversion.
Proceeds from Contributions from Affiliates							$ 500,000

RELATED PARTY TRANSACTIONS AN55

RELATED PARTY TRANSACTIONS AND BALANCES (Details Textual) - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Jun. 30, 2016	Mar. 31, 2016
Related Party Transaction [Line Items]
Accrued interest receivable	$ 707		$ 707
Royalty on Sales, Percentage	1.00%
Related Party Transaction, Rate	1.00%		1.00%
Accounts Payable, Current	$ 957,360		$ 784,771		$ 320,916
Repayments of Notes Payable	12,319	$ 0
IMT Notes [Member]
Related Party Transaction [Line Items]
Debt Instrument Demand Deferral, Minimum Capital Proceeds Required	15,000,000		15,000,000
Repayments of Notes Payable	33,000
Director [Member]
Related Party Transaction [Line Items]
Accounts Payable, Current	120,000		120,000	$ 120,000	0
Repayments of Notes Payable			33,000
Chief Operating Officer [Member]
Related Party Transaction [Line Items]
Due from Related Parties			18,731
Accounts Payable, Related Parties			12,607		8,812
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Accounts Payable, Related Parties	34,957		4,135		2,694
Accounts Payable, Current	19,429		18,731
Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Due from Related Parties	19,429		18,731		41,445
Accounts Payable, Related Parties	54,347		0		3,284
Related Party Advances Receivable, Amount Forgave			22,182
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Accounts Payable, Related Parties	15,405		$ 0		116
Chief Commercial Officer [Member]
Related Party Transaction [Line Items]
Accounts Payable, Related Parties	$ 103,278				$ 97,500
Interactive Motion Technologies, Inc. [Member] | Director [Member]
Related Party Transaction [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	5,190,376		5,190,376
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	360,231		360,231
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Accounts Payable, Related Parties	$ 675,058

SHARE CAPITAL (Details)

SHARE CAPITAL (Details) - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2017		Mar. 31, 2017		Mar. 31, 2016
Opening Balance	$ 24,150,650		$ 5,399,851		$ 5,883,903
Shares issued on acquisition (Note 4)			23,177,000
Shares issued for services					169,700
Options exercised			18,166
Warrants exercised	1,125,038		40,195
Cashless exercise of warrants (g)			0		0
Closing Balance	$ 20,873,148		$ 24,150,650		$ 5,399,851
Exchangable Shares [Member]
Opening Balance (in shares)	47,909,336		50,000,000		50,000,000
Opening Balance	$ 47,910		$ 50,000		$ 50,000
Converted into common shares (in shares)	0		(2,090,664)		0
Converted into common shares	$ 0		$ (2,090)		$ 0
Closing Balance (in shares)	47,909,336		47,909,336		50,000,000
Closing Balance	$ 47,910		$ 47,910		$ 50,000
Common Shares [Member]
Opening Balance (in shares)	48,885,107		22,591,292		22,428,313
Opening Balance	$ 48,884		$ 22,591		$ 22,428
Shares issued on acquisition (Note 4)	$ 0		$ 23,650		$ 0
Shares issued on acquisition (Note 4) (in shares)	0		23,650,000		0
Shares issued to exchangeable shareholders (in shares)	0		2,090,664		0
Shares issued to exchangeable shareholders	$ 0		$ 2,090		$ 0
Shares issued for services (in shares)	0		217,047	[1]	117,471	[1]
Shares issued for services	$ 0		$ 217	[1]	$ 117	[1]
Options exercised (in shares)	0		110,096		0
Options exercised	$ 0		$ 110		$ 0
Warrants exercised	$ 5,000	[2]	$ 175		$ 0
Warrants exercised (in shares)	5,000,172	[2]	174,759		0
Cashless exercise of warrants (g) (in shares)	0		51,249	[3]	45,508	[3]
Cashless exercise of warrants (g)	$ 0		$ 51	[3]	$ 46	[3]
Closing Balance (in shares)	53,885,279		48,885,107		22,591,292
Closing Balance	$ 53,884		$ 48,884		$ 22,591
Common Shares And Exchangeable Shares [Member]
Opening Balance (in shares)	96,794,443		72,591,292
Opening Balance	$ 96,794		$ 72,591
Closing Balance (in shares)	101,794,615		96,794,443		72,591,292
Closing Balance	$ 101,794		$ 96,794		$ 72,591
[1]	During the year ended March 31, 2017, the Company issued 70,000 shares of common stock with a value of $59,500, 60,000 shares of common stock with a value of $36,000 and 87,047 shares of common stock with a value of $62,288 for services provided.
[2]	During the six months period ended September 30, 2017, the Company consummated an offer to amend and exercise to its warrant holders, enabling them to exercise their outstanding warrants for $0.25 per share, and as a result, 5,000,172 common shares were issued for net proceeds of $1,125,038 (Note 12).
[3]	During the year ended March 31, 2017, the Company issued, 51,249 shares of common stock were issued as a result of a cashless exercise of 262,045 warrants with an exercise price of $0.80.

SHARE CAPITAL (Details Textual)

SHARE CAPITAL (Details Textual) - USD ($)		1 Months Ended				3 Months Ended		6 Months Ended		12 Months Ended
		Jun. 30, 2015	May 27, 2015	Apr. 21, 2015	Feb. 25, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017		Mar. 31, 2016	Apr. 21, 2016
Stock Issued During Period, Value, Stock Options Exercised										$ 18,166
Stock Issued During Period, Value, Issued for Services												$ 169,700
Share-based Compensation						$ 762,208	$ 204,842	$ 1,013,256	$ 424,090	$ 1,001,950		$ 1,495,837
Class of Warrant or Right, Outstanding						13,663,014		13,663,014		17,638,243		17,900,288
Stock Issued During Period, Value, Warrants Exercised								$ 1,125,038		$ 40,195
Proceeds from Warrant Exercises								$ 1,125,038	$ 0	$ 40,195		$ 0
Number Of Shares Committed To Issue								250,000
Interactive Motion Technologies, Inc. [Member]
Business Acquisition, Percentage of Voting Interests Acquired													100.00%
Issue for Services One [Member]
Stock Issued During Period, Shares, Issued for Services										70,000
Stock Issued During Period, Value, Issued for Services										$ 59,500
Issue for Services Two [Member]
Stock Issued During Period, Shares, Issued for Services										60,000
Stock Issued During Period, Value, Issued for Services										$ 36,000
Issue for Services Three [Member]
Stock Issued During Period, Shares, Issued for Services										87,047
Stock Issued During Period, Value, Issued for Services										$ 62,288
Service Agreements [Member]
Stock Issued During Period, Shares, Issued for Services												53,223
Investor Relation And Consultine Services [Member]
Stock Issued During Period, Shares, Issued for Services												134,248
Stock Issued During Period, Value, Issued for Services												$ 75,600
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 0.80		$ 0.80	$ 0.80
Stock Issued During Period, Shares, Upon Cashless Exercise Of Warrants									51,249	51,249
Number Of Warrants Exercised									262,045	262,045
Common Stock, Capital Shares Reserved for Future Issuance													23,650,000
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	[1]									110,096
Stock Issued During Period, Value, Stock Options Exercised	[1]									$ 110
Stock Issued During Period, Shares, Issued for Services												117,471
Stock Issued During Period, Value, Issued for Services												$ 117
Class of Warrant or Right, Exercise Price of Warrants or Rights												$ 0.80
Stock Issued During Period, Shares, Upon Cashless Exercise Of Warrants										51,249	[1]	45,508
Number Of Warrants Exercised												148,787
Stock Issued During Period, Shares, Warrants Exercised	[1]							5,000,172		174,759
Stock Issued During Period, Value, Warrants Exercised	[1]							$ 5,000		$ 175
Conversion of Stock, Shares Converted										2,090,664
Warrant [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.25		$ 0.25
Stock Issued During Period, Shares, Warrants Exercised								5,000,172
Proceeds from Warrant Exercises								$ 1,125,038
Common Shares [Member]
Stock Issued During Period, Shares, Issued for Services					262,904				70,000
Stock Issued During Period, Value, Issued for Services					$ 241,185				$ 59,500
Share-based Compensation					$ 210,323			$ 60,000	$ 43,562
Stock Issued During Period, Shares, Upon Cashless Exercise Of Warrants										51,249		45,508
Stock Issued During Period, Shares, Warrants Exercised										174,759
Fourth Closing [Member]
Payments of Stock Issuance Costs				$ 338,960
Stock Units Issued During Period				3,115,000
Proceeds From Issuance of Stock Units				$ 2,492,000
Stock Units Description				Each Unit consisted of one common share of the Company, and a warrant to purchase one common share of the Company at an exercise price of $1.40 per share exercisable for 4 years.
Warrants Exercisable Period				4 years
Class of Warrant or Right, Outstanding				311,500
Warrants Exercisable Price Per Warrants				$ 0.80
Fifth Closing [Member]
Payments of Stock Issuance Costs			$ 147,566
Stock Units Issued During Period			1,418,750
Proceeds From Issuance of Stock Units			$ 1,135,000
Stock Units Description			Each Unit consisted of one common share of the Company, and a warrant to purchase one common share of the Company at an exercise price of $1.40 per share exercisable for 4 years.
Warrants Exercisable Period			4 years
Class of Warrant or Right, Outstanding			141,875
Warrants Exercisable Price Per Warrants			$ 0.80
Sixth Closing [Member]
Payments of Stock Issuance Costs		$ 211,656
Stock Units Issued During Period		2,035,000
Proceeds From Issuance of Stock Units		$ 1,628,000
Stock Units Description		Each Unit consisted of one common share of the Company, and a warrant to purchase one common share of the Company at an exercise price of $1.40 per share exercisable for 4 years.
Warrants Exercisable Period		4 years
Class of Warrant or Right, Outstanding		203,500
Warrants Exercisable Price Per Warrants		$ 0.80
[1]	Includes exchangeable shares

STOCK OPTIONS (Details)

STOCK OPTIONS (Details) - Employee Stock Option [Member]	12 Months Ended
	Mar. 31, 2017USD ($)
February 17, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	4 years
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 136,613
July 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	3 years 4 months 6 days
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 1,259,487
June 20, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	5 years 3 months 25 days
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 118,957
April 11, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	3 years 1 month 20 days
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 230,930
November 24 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	6 years
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 694,384
December 14, 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	6 years
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 1,260,437
April 21, 2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	8 years 6 months
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 2,582,890
April 26, 2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	8 years 6 months
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 213,750
August 8, 2016 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	6 years 3 months 18 days
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 652,068
February 6, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	6 years 10 months 10 days
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 245,200
February 13, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	6 years 10 months 10 days
Risk free rate	1.59%
Dividend rate	0.00%
Forfeiture rate	0.00%
Expected volatility	114.00%
Grant date fair value	$ 148,750

STOCK OPTIONS (Details 1)

STOCK OPTIONS (Details 1) - Employee Stock Option [Member] - $ / shares	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Options, Outstanding, Beginning Balance (in shares)	9,903,650	6,604,880
Number of Options, Issued (in shares)		4,650,000
Number of Options, Exercised (in shares)		(110,096)
Number of Options, Expired (in shares)		(1,037,047)
Number of Options, Cancelled (in shares)		(204,087)
Number of Options, Outstanding, Ending Balance (in shares)	23,369,004	9,903,650
Weighted-Average Exercise Price, Outstanding, Beginning Balance (in dollars per share)	$ 0.59	$ 0.57
Weighted-Average Exercise Price, Issued (in dollars per share)		0.54
Weighted-Average Exercise Price, Exercised (in dollars per share)		0.17
Weighted-Average Exercise Price, Expired (in dollars per share)		0.27
Weighted-Average Exercise Price, Cancelled (in dollars per share)		0.55
Weighted-Average Exercise Price, Outstanding, Ending Balance (in dollars per share)		$ 0.59

STOCK OPTIONS (Details 2)

STOCK OPTIONS (Details 2) - Employee Stock Option [Member] - $ / shares	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price		$ 0.59	$ 0.57
Number of Options	23,369,004	9,903,650	6,604,880
Number of Exercisable Options	9,481,915	6,362,689
Stock Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.165	$ 0.165
Number of Options	264,230	264,230
Expiry Date	Apr. 1, 2021	Apr. 1, 2021
Number of Exercisable Options	264,230	264,230
Stock Option Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.23	$ 0.23
Number of Options	97,514	97,514
Expiry Date	Jun. 20, 2021	Jun. 20, 2021
Number of Exercisable Options	97,514	97,514
Stock Option Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.23	$ 0.23
Number of Options	1,981,728	1,981,728
Expiry Date	Jul. 1, 2021	Jul. 1, 2021
Number of Exercisable Options	1,981,728	1,981,728
Stock Option Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.23	$ 0.23
Number of Options	204,471	204,471
Expiry Date	Feb. 17, 2022	Feb. 17, 2022
Number of Exercisable Options	204,471	204,471
Stock Option Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1.22	$ 1.22
Number of Options	400,000	400,000
Expiry Date	Nov. 24, 2022	Nov. 24, 2022
Number of Exercisable Options	133,333	133,333
Stock Option Six [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1	$ 1
Number of Options	1,650,000	2,400,000
Expiry Date	Dec. 14, 2022	Dec. 14, 2022
Number of Exercisable Options	1,476,661	809,994
Stock Option Seven [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	111,937	111,937
Expiry Date	Mar. 28, 2023	Mar. 28, 2023
Number of Exercisable Options	111,937	111,937
Stock Option Eight [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1.05	$ 1.05
Number of Options	433,027	433,027
Expiry Date	Mar. 28, 2023	Mar. 28, 2023
Number of Exercisable Options	433,027	433,027
Stock Option Nine [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1	$ 1
Number of Options	250,000	250,000
Expiry Date	Apr. 26, 2023	Apr. 26, 2023
Number of Exercisable Options	83,333	0
Stock Option Ten [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1	$ 1
Number of Options	750,000	750,000
Expiry Date	Aug. 8, 2023	Aug. 8, 2023
Number of Exercisable Options	250,000	0
Stock Option Eleven [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.70	$ 0.70
Number of Options	400,000	400,000
Expiry Date	Feb. 6, 2024	Feb. 6, 2024
Number of Exercisable Options	0	0
Stock Option Twelve [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.68	$ 0.68
Number of Options	250,000	250,000
Expiry Date	Feb. 13, 2024	Feb. 13, 2024
Number of Exercisable Options	83,333	0
Stock Option Thirteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	31,620	31,620
Expiry Date	Mar. 3, 2024	Mar. 3, 2024
Number of Exercisable Options	31,620	31,620
Stock Option Fourteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1.05	$ 1.05
Number of Options	122,324	122,324
Expiry Date	Mar. 3, 2024	Mar. 3, 2024
Number of Exercisable Options	122,324	122,324
Stock Option Fifteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	15,810	15,810
Expiry Date	Mar. 14, 2024	Mar. 14, 2024
Number of Exercisable Options	15,810	15,810
Stock Option Sixteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1.05	$ 1.05
Number of Options	61,162	61,162
Expiry Date	Mar. 14, 2024	Mar. 14, 2024
Number of Exercisable Options	61,162	61,162
Stock Option Seventeen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	82,213	82,213
Expiry Date	Sep. 30, 2024	Sep. 30, 2024
Number of Exercisable Options	82,213	82,213
Stock Option Eighteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1.05	$ 1.05
Number of Options	318,042	318,042
Expiry Date	Sep. 30, 2024	Sep. 30, 2024
Number of Exercisable Options	318,042	318,042
Stock Option Nineteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	7,431	7,431
Expiry Date	Jun. 2, 2025	Jun. 2, 2025
Number of Exercisable Options	7,431	7,431
Stock Option Twenty [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 1.05	$ 1.05
Number of Options	28,747	28,747
Expiry Date	Jun. 2, 2025	Jun. 2, 2025
Number of Exercisable Options	28,747	28,747
Stock Option Twenty One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.25	$ 0.25
Number of Options	906,077	906,077
Expiry Date	Jul. 28, 2025	Jul. 28, 2025
Number of Exercisable Options	906,077	906,077
Stock Option Twenty Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	671,859	671,859
Expiry Date	Jul. 29, 2025	Jul. 29, 2025
Number of Exercisable Options	671,859	671,859
Stock Option Twenty Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.25	$ 0.25
Number of Options	66,298	66,298
Expiry Date	Dec. 30, 2025	Dec. 30, 2025
Number of Exercisable Options	53,909	53,909
Stock Option Twenty Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.95	$ 0.95
Number of Options	49,160	49,160
Expiry Date	Dec. 30, 2025	Dec. 30, 2025
Number of Exercisable Options	27,261	27,261
Stock Option Twenty Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.21
Number of Options	2,000,000
Expiry Date	Aug. 3, 2024
Number of Exercisable Options	0
Stock Option Twenty Six [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price	$ 0.161
Number of Options	12,215,354
Expiry Date	Sep. 1, 2027
Number of Exercisable Options	2,035,892

STOCK OPTIONS (Details Textual)

STOCK OPTIONS (Details Textual) - USD ($)

Sep. 01, 2017

Aug. 03, 2017

Feb. 06, 2017

Oct. 08, 2016

Aug. 08, 2016

Dec. 14, 2015

Feb. 13, 2017

Apr. 26, 2016

Apr. 21, 2016

Nov. 24, 2015

Feb. 26, 2015

Feb. 17, 2015

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Dec. 31, 2014

Mar. 31, 2017

Mar. 31, 2016

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

8 years 25 days

5 years 1 month 13 days

5 years 10 months 20 days

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term

6 years 6 months 18 days

6 years 7 days

5 years 3 months 4 days

Stock or Unit Option Plan Expense

$ 762,208

$ 204,842

$ 1,013,256

$ 424,090

$ 844,162

$ 1,495,837

Exercise Price Range One [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

1,000,000

Exercise Price Range Two [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

1,000,000

Exercise Price Range Three [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

1,000,000

Employee Stock Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Allocated Share-based Compensation Expense

844,162

$ 1,495,837

Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options

$ 59,479

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term

10 years

7 years

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate

114.00%

114.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate

1.73%

1.73%

April issuance [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

531,606

Share Based Compensation Arrangement By Share Based Payment Award Options Re-measured Fair value

$ 230,930

June issuance [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

264,230

Allocated Share-based Compensation Expense

$ 118,957

Employees and Consultant [Member] | Employee Stock Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

125,824

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

62,912

Employees and Consultant [Member] | April issuance [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

657,430

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.165

Employees and Consultant [Member] | June issuance [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

264,230

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.23

Management [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

2,972,592

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.23

Share Based Compensation Arrangement By Share Based Payment Award Options Issued Weighted Average Remaining Contractual Term1

7 years

Fair Value Of Options

$ 1,259,487

Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period

990,864

Director and Employees and Consultant [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.23

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

110,100

Allocated Share-based Compensation Expense

$ 100,289

298,573

396,523

$ 407,208

Fair Value Of Options

$ 136,613

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

666,667 options that were to vest equally December 14, 2017 and 2018 immediately vested

Employees of Bionik Inc [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 1

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number

3,895,000

Allocated Share-based Compensation Expense

17,813

35,625

66,104

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

250,000

3,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value

$ 213,750

$ 2,582,890

Employees of Bionik Inc [Member] | Exercise Price Range One [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

0.25

Employees of Bionik Inc [Member] | Exercise Price Range Two [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

0.95

Employees of Bionik Inc [Member] | Exercise Price Range Three [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 1.05

Employees of Bionik Inc [Member] | Unvested option [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Allocated Share-based Compensation Expense

$ 102,989

10,169

20,338

Employees [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

650,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

250,000

Allocated Share-based Compensation Expense

35,609

71,219

$ 142,438

$ 62,317

Fair Value Of Options

$ 694,384

Employee One [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 1

Allocated Share-based Compensation Expense

$ 140,230

54,339

$ 108,678

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

750,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value

$ 652,068

Director and Employees and Consultant One [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

2,495,000

314,560

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

83,334

40,000

25,000

Allocated Share-based Compensation Expense

$ 26,164

Fair Value Of Options

$ 1,260,437

Employee Two [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.70

Allocated Share-based Compensation Expense

20,433

$ 40,867

12,163

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

400,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value

$ 245,200

Consultant [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.68

Allocated Share-based Compensation Expense

12,396

$ 24,792

$ 6,345

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

250,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value

$ 148,750

Executive Employee [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

1,500,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.21

Allocated Share-based Compensation Expense

15,093

Fair Value Of Options

387,209

Share Based Compensation Arrangement By Share Based Payment Award Additional Options Grants In Period Gross

500,000

Executive Employee And Consultant [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

12,215,354

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$ 0.161

Fair Value Of Options

1,832,304

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

50% of the remaining options vest on performance being met and 50% vest annually over 5 years

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares

2,035,892

Allocated Share-based Compensation Expense, Net of Tax

$ 305,384

WARRANTS (Details)

WARRANTS (Details) - $ / shares	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Number of Warrants, Outstanding and exercisable, Beginning balance	17,638,243	17,900,288	10,823,450
Number of Warrants, Issued			7,225,625
Number of Warrants, Issued, Exercised	(5,000,172)	(262,045)	(148,787)
Number of Warrants, Outstanding and exercisable, Ending balance	13,663,014	17,638,243	17,900,288
Weighted-Average Exercise Price, Outstanding and exercisable, Beginning balance	$ 1.35	$ 1.35	$ 1.35
Weighted-Average Exercise Price, Issued			1.35
Weighted-Average Exercise Price, Exercised	0.25	(0.80)	(0.80)
Weighted-Average Exercise Price, Outstanding and exercisable, Ending balance	$ 1.241	$ 1.35	$ 1.35
Additional Warrants Issued One [Member]
Number of Warrants, Issued	83,752
Weighted-Average Exercise Price, Issued	$ 0.749
Additonal Warrant Issued Two [Member]
Number of Warrants, Issued	941,191
Weighted-Average Exercise Price, Issued	$ 1.2933

WARRANTS (Details 1)

WARRANTS (Details 1) - $ / shares	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Number of Warrants	13,663,014	17,638,243	17,900,288
Warrant One [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.2933	$ 1.40	$ 1.40
Class of Warrant or Right, Number of Warrants	5,873,289	7,735,750
Class Of Warrant Or Right Expiry Date	Feb. 26, 2019	Feb. 26, 2019
Warrant Two [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.2933	$ 0.80	0.80
Class of Warrant or Right, Number of Warrants	1,229,040	773,575
Class Of Warrant Or Right Expiry Date	Mar. 27, 2019
Warrant Three [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.2933	$ 1.40	1.40
Class of Warrant or Right, Number of Warrants	328,166	1,212,500
Class Of Warrant Or Right Expiry Date	Mar. 31, 2019	Mar. 27, 2019
Warrant Four [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.2933	$ 0.80	0.80
Class of Warrant or Right, Number of Warrants	2,544,240	121,250
Class Of Warrant Or Right Expiry Date	Apr. 21, 2019
Warrant Five [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.2933	$ 1.40	1.40
Class of Warrant or Right, Number of Warrants	1,201,164	891,250
Class Of Warrant Or Right Expiry Date	May 27, 2019	Mar. 31, 2019
Warrant Six [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.2933	$ 0.80	0.80
Class of Warrant or Right, Number of Warrants	1,173,370	89,125
Class Of Warrant Or Right Expiry Date	Jun. 30, 2019
Warrant Seven [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.7490	$ 1.40	1.40
Class of Warrant or Right, Number of Warrants	1,313,745	3,115,000
Class Of Warrant Or Right Expiry Date	Feb. 26, 2019	Apr. 21, 2019
Warrant Nine [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.40	1.40
Class of Warrant or Right, Number of Warrants		1,418,750
Class Of Warrant Or Right Expiry Date		May 27, 2019
Warrant Eleven [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.40	1.40
Class of Warrant or Right, Number of Warrants		2,035,000
Class Of Warrant Or Right Expiry Date		Jun. 30, 2019
Warrant Thirteen [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.80	$ 0.80
Class of Warrant or Right, Number of Warrants		1,229,993	1,229,993
Class Of Warrant Or Right Expiry Date		Feb. 26, 2019

WARRANTS (Details 2)

WARRANTS (Details 2) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Derivative Liabilities, Ending Balance	$ 0	$ 0

WARRANTS (Details 3)

WARRANTS (Details 3) - $ / shares	Sep. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Number of Warrants	13,663,014	17,638,243	17,900,288
Warrant Two [Member]
Number of Warrants	1,229,040	773,575
Exercise Price	$ 1.2933	$ 0.80	$ 0.80
Warrant Four [Member]
Number of Warrants	2,544,240	121,250
Exercise Price	$ 1.2933	$ 0.80	0.80
Warrant Six [Member]
Number of Warrants	1,173,370	89,125
Exercise Price	$ 1.2933	$ 0.80	$ 0.80
Warrant Eight [Member]
Number of Warrants		311,500
Warrant Ten [Member]
Number of Warrants		141,875
Warrant Twelve [Member]
Number of Warrants		203,500

WARRANTS (Details Textual)

WARRANTS (Details Textual) - USD ($)	6 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2014	Mar. 31, 2017	Mar. 31, 2016
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms				1 year 9 months 7 days	2 years 9 months 7 days
Number Of Warrants Exercised	5,000,172			262,045	148,787
Stock Issued During Period, Value, Warrants Exercised	$ 1,125,038			$ 40,195
Proceeds from Warrant Exercises	$ 1,125,038	$ 0		$ 40,195	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted					7,225,625
Share Based Compensation Arrangement By Share Based Payment Award Non Options Exercised Weighted Average Exercise Price	$ (0.25)			$ 0.80	$ 0.80
Adjustment To Additional Paid In Capital Warrant Down Feature	$ 0
Warrants Issued	400,014
Class Of Warrant Or Right Expiration Date	Jun. 27, 2020
Class Of Warrant Or Right Term	4 years
$0.80
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	83,752
Share Based Compensation Arrangement By Share Based Payment Award Non Options Exercised Weighted Average Exercise Price	$ 0.7490
Warrant $0.80 | Scenario, Previously Reported [Member]
Class of Warrant or Right [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Non Options Exercised Weighted Average Exercise Price	$ 0.80
$1.40
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	941,191
Share Based Compensation Arrangement By Share Based Payment Award Non Options Exercised Weighted Average Exercise Price	$ 1.2933
Warrant $1.40 | Scenario, Previously Reported [Member]
Class of Warrant or Right [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Non Options Exercised Weighted Average Exercise Price	$ 1.40
Common Shares [Member]
Class of Warrant or Right [Line Items]
Stock Issued During Period, Shares, Upon Cashless Exercise Of Warrants				51,249	45,508
Stock Issued During Period, Shares, Warrants Exercised				174,759
Retained Earnings [Member]
Class of Warrant or Right [Line Items]
Stock Issued During Period, Value, Warrants Exercised	$ 0			$ 0
Adjustment To Additional Paid In Capital Warrant Down Feature	(41,025)
Accrued Liabilities [Member]
Class of Warrant or Right [Line Items]
Repayments of Debt			$ 12,138
Warrant [Member]
Class of Warrant or Right [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Expirations				174,763
Proceeds from Warrant Exercises	$ 1,129,193
Warrant Solicitation [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.25
Investor [Member]
Class of Warrant or Right [Line Items]
Repayments of Debt			$ 180,940
Debt Conversion, Converted Instrument, Warrants or Options Issued			349,522
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.23

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Components of net loss before income taxes consists of the following:
U.S.	$ (6,056,384)	$ (3,036,142)
Canada	(2,013,018)	(3,670,265)
Net (loss) for the year before recovery of income taxes	$ (8,069,402)	$ (6,706,407)
Statutory rate	35.00%	35.00%
Expected income tax (recovery) expense	$ (2,824,291)	$ (2,347,242)
Tax rate changes and other basis adjustments	44,238	195,108
Stock-based compensation	350,683	512,693
Non-deductible expense	(132,076)	(12,073)
Net DTA acquired	(546,122)	0
Change in valuation allowance	3,107,568	1,651,514
Recovery of income taxes	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Equipment	$ 73,520	$ 52,331
Share issue costs	1,456	3,586
SR&ED pool	464,746	400,557
Other	629,266	215,202
Non-capital losses - Canada	2,067,203	1,587,439
Net operating losses - U.S.	4,534,710	589,491
Valuation allowance	(5,956,118)	(2,848,606)
Deferred Tax Liabilities, Net, Total	1,814,783	0
Intangibles and other	(1,814,783)	0
Deferred Tax Assets, Net	$ 0	$ 0

INCOME TAXES (Details 2)

INCOME TAXES (Details 2)	12 Months Ended
	Mar. 31, 2017
Domestic Tax Authority [Member] | United States - Federal [Member]
Income Tax Examination Open Tax Years	2013 – present
Domestic Tax Authority [Member] | United States - State [Member]
Income Tax Examination Open Tax Years	2013 – present
Foreign Tax Authority [Member] | Canada - Federal [Member]
Income Tax Examination Open Tax Years	2012 – present
Foreign Tax Authority [Member] | Canada - Provincial [Member]
Income Tax Examination Open Tax Years	2012 – present

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual)	Mar. 31, 2017USD ($)
Tax Credit Carryforward, Amount	$ 3,513,000
Canada [Member]
Tax Credit Carryforward, Amount	7,800,000
UNITED STATES
Tax Credit Carryforward, Amount	$ 8,620,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 25, 2015	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Mar. 31, 2016
Stock Issued During Period, Value, Issued for Services							$ 169,700
Share-based Compensation		$ 762,208	$ 204,842	$ 1,013,256	$ 424,090	$ 1,001,950	$ 1,495,837
Stock Owed To Officer And Former Officer	320,000
Common Shares [Member]
Stock Issued During Period, Shares, Issued for Services	262,904				70,000
Stock Transferred To Lenders	314,560
Stock Issued During Period, Value, Issued for Services	$ 241,185				$ 59,500
Share-based Compensation	$ 210,323			$ 60,000	$ 43,562
Stock Owed To Officer And Former Officer	320,000
Exchangable Shares [Member]
Stock Issued During Period, Shares, Issued for Services	262,904
Stock Transferred To Lenders	314,560
Stock Issued During Period, Value, Issued for Services	$ 241,185
Share-based Compensation	$ 210,323
Stock Owed To Officer And Former Officer	320,000

RISK MANAGEMENT (Details Textua

RISK MANAGEMENT (Details Textual) - CAD	Sep. 30, 2017	Mar. 31, 2017
Canada [Member] | Maximum [Member]
Concentration Risk [Line Items]
Cash, FDIC Insured Amount	CAD 100,000	CAD 100,000

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual)

Aug. 14, 2017

Aug. 03, 2017shares

Jun. 27, 2017USD ($)shares

May 23, 2017USD ($)

Apr. 15, 2017USD ($)$ / sharesshares

May 23, 2016USD ($)

Sep. 30, 2017USD ($)shares

Mar. 31, 2018

May 25, 2017$ / shares

Mar. 31, 2017shares

Mar. 31, 2016shares

Dec. 31, 2014shares

Subsequent Event [Line Items]

Loans and Leases Receivable, Gross, Total | $

$ 2,999,476

Class of Warrant or Right, Outstanding

13,663,014

17,638,243

17,900,288

Common Stock, Shares Authorized

250,000,000

150,000,000

150,000,000

200,000,000

Executive Employee [Member]

Subsequent Event [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

1,500,000

Share Based Compensation Arrangement By Share Based Payment Award Additional Options Grants In Period Gross

500,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.25

Class of Warrant or Right, Outstanding

13,663,014

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

1,500,000

Payment For Placement Agent Fees | $

$ 125,000

Warrant Holders Exercised Shares

5,000,172

Warrant Holders Exercised Amount | $

$ 1,125,038

Proceeds from (Repayments of) Debt | $

$ 1,099,984

Common Stock, Shares Authorized

250,000,000

150,000,000

Conversion of Stock, Shares Converted

2,000,000

Interest Rate Chage To Fixed Rate

12

3

Aggregate Cost Proceeds | $

$ 7,000,000

Debt Instrument, Redemption Price, Percentage

20.00%

Share-based Compensation Arrangement by Share-based Payment Award, Per Share Weighted Average Price of Shares Purchased | $ / shares

$ 0.25

Shareholders Exchanged Into Commonstock

2,000,000

Secured Demand Notes | $

$ 50,000

Share Based Compensation Arrangement By Share Based Payment Award Additional Options Grants In Period Gross

500,000

Subsequent Event [Member] | Consultant [Member]

Subsequent Event [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

250,000

Subsequent Event [Member] | Executive Employee [Member]

Subsequent Event [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

2,000,000

Share Price | $ / shares

$ 0.21

Subsequent Event [Member] | Minimum [Member]

Subsequent Event [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

150,000,000

Subsequent Event [Member] | Maximum [Member]

Subsequent Event [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized

250,000,000

Subsequent Event [Member] | Exercise Price 1.40 Warrant [Member]

Subsequent Event [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

1.40

Subsequent Event [Member] | Exercise Price 0.80 Warrant [Member]

Subsequent Event [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 0.80

Ginger Capital Investment Holding Ltd [Member]

Subsequent Event [Line Items]

Payments to Acquire Interest in Joint Venture | $

$ 500,000

Ginger Capital Investment Holding Ltd [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Profit distribution Description

Any profit distribution will be 75% in favor of Ginger Capital and 25% in favor of the Company

Warrant Fixed Interest Rate

8.00%

Description for New Round Stock

(i) $0.50 per New Round Stock and (ii) the quotient obtained by dividing (x) the Outstanding Balance on the conversion date multiplied by 1.10 by (y) the actual price per New Round Stock in the Qualified Financing. Upon the Maturity Date, Ginger Capital shall further be issued the Warrant, exercisable into a number of shares of the Companys common stock equal to (i) in the case of the conversion of the Note, 25% of the number of shares issued upon conversion and (ii) in the case of the repayment of the Note in cash, the number of shares of Common Stock equal to the quotient obtained by dividing the Outstanding Balance by 4. The exercise price per share is $0.60.

Amount We Need To Raise To Trigger Conversion | $

$ 3,000,000

Corporate Joint Venture [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Amount JV partner will contribute to JV | $

$ 1,450,000