Canadian Cannabis (CCAN) Inactive 10-Q15 Nov 182015 Q1 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2015	Nov. 09, 2018
Document And Entity Information
Entity Registrant Name	CANADIAN CANNABIS CORP.
Entity Central Index Key	1,532,424
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		48,428,280
Trading Symbol	CCAN
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,015

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 3,471	$ 17,813
Total Current Assets	3,471	17,813
Other Assets
Assets of discontinued operations, net	14,875,779	15,018,962
Total Other Assets	14,875,779	15,018,962
Total Assets	14,879,250	15,036,775
Current Liabilities
Accounts payable and accrued liabilities	1,031,976	1,384,458
Accounts payable and accrued liabilities, related parties	62,659
Liabilities of discontinued operations	13,366,784	10,244,970
Total Current Liabilities	14,461,419	11,629,428
Total Liabilities	14,461,419	11,629,428
Commitments and Contingencies
Stockholders' Equity
Preferred stock, $0.000001 par value; 5,000,000 shares authorized; None issued and outstanding
Common stock, $0.000001 par value; 95,000,000 shares authorized; 29,910,165 issued and outstanding	30	30
Additional paid-in-capital	17,708,598	17,186,417
Accumulated other comprehensive income (loss)	(791,857)	948,247
Accumulated deficit	(16,150,898)	(14,379,305)
Total Canadian Cannabis Corp. Stockholders' Equity	765,873	3,755,389
Non-controlling interest in consolidated variable interest entity	(348,042)	(348,042)
Total Shareholders' Equity	417,831	3,407,347
Total Liabilities and Stockholders' Equity	$ 14,879,250	$ 15,036,775

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	95,000,000	95,000,000
Common stock, shares issued	29,910,165	29,910,165
Common stock, shares outstanding	29,910,165	29,910,165

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
OPERATING EXPENSES:
General and administrative	$ 447,872	$ 182,739
Total operating expenses	447,872	182,739
Loss from continued operations	(447,872)	(182,739)
Net loss from continued operations	(447,872)	(182,739)
Net loss from discontinued operations	(1,323,721)	(797,994)
Net loss	$ (1,771,593)	$ (980,733)
Basic earnings and fully diluted per common share
Continued operations	$ (0.02)	$ (0.16)
Discontinued operations	(0.04)	(0.72)
Loss per share - Basic and Diluted	$ (0.06)	$ (0.89)
Basic and fully diluted weighted average number of shares outstanding	29,843,749	1,107,794

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss including non-controlling interests	$ (1,771,593)	$ (980,733)
Loss on investment in consolidated subsidiary
Net cash flow (used in) provided by operating activities from continuing operations	(179,387)	(9,358)
Net cash flow (used in) provided by operating activities from discontinuing operations	143,183	1,557,455
Net cash (used in) provided by operating activities	(1,807,797)	(2,669,325)
Loss on investment in consolidated subsidiary
Net cash flow (used in) provided by investing activities from discontinuing operations		(6,492,141)
Net cash (used in) provided by investing activities		(6,492,141)
Loss on investment in consolidated subsidiary
Net cash flow (used in) provided by financing activities from discontinuing operations	3,533,559	9,367,039
Net cash (used in) provided by financing activities	3,533,559	9,367,039
Effect of exchange on cash and cash equivalents	(1,740,104)	5,379
Change in cash and cash equivalents	(14,342)	210,952
Cash and cash equivalents at beginning of period	17,813
Cash and cash equivalents at end of period	3,471	210,952
Supplemental disclosure of cash flow information:
Interest paid		1,951
Noncash investing and financing activities:
Deposits for acquisition of property funded by shareholders		913,100
Issuance of common stock for prepaid services		$ 867,756

Nature of Operations, History a

Nature of Operations, History and Presentation	3 Months Ended
Nature of Operations, History and Presentation	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations, History and Presentation	1. NATURE OF OPERATIONS, HISTORY AND PRESENTATION Nature of Operations Canadian Cannabis Corp. (“CCC”, “the Company” “we” or “us”) was originally incorporated on September 19, 2011, under the laws of the State of Delaware as Gold Party Payday, Inc. At that time, the Company’s business operations consisted of organizing events and parties in which guests bring their unwanted jewelry, scrap gold and silver, coins and other gold and silver items to sell to the Company at a discount, after which the Company resold the items to refineries. Canada Cannabis Corp. was incorporated in the Province of Ontario, Canada on January 20, 2014. Canada Cannabis Corp. planned to cultivate and distribute medical marijuana in Canada pursuant to a license which was expected to be issued by Health Canada. Canada Cannabis Corp.’s planned business was to cultivate Cannabis for medical marijuana purposes and distribute directly to patients throughout Canada and export to international markets, where an existing framework and legislation existed for medical marijuana. On May 21, 2014, the Company consummated a merger agreement (the “Merger Agreement”) with 2418146 Ontario Inc., an Ontario (Canada) corporation (“GPAY Sub”), which was our wholly-owned subsidiary formed for purposes of consummating the Merger Agreement, and Canada Cannabis Corp. Pursuant to the terms of the Merger Agreement, Canada Cannabis Corp. and GPAY Sub executed and filed Articles of Amalgamation pursuant to the Ontario Business Corporations Act to consummate the amalgamation. Pursuant to the terms of the Merger Agreement, the company resulting from the amalgamation (“CCC-Sub”) is a wholly-owned subsidiary of the Company and retained the Canada Cannabis Corp. name and business, and each of the predecessor companies ceased. Pursuant to the Merger Agreement, the Company agreed to exchange the outstanding common stock of Canada Cannabis Corp. held by its Shareholders for shares of common stock of the Company on a 1:19.5 basis. At the closing of the Merger Agreement, there were approximately 19,822,635 shares of Canada Cannabis Corp. common stock outstanding, which were exchanged for 1,016,503 new shares of the Company’s common stock, par value of $0.000001 per share. Prior to the merger, Gold Party Payday, Inc. had 333,350 shares of common stock issued outstanding and no preferred stock. After the effects of the merger transaction as discussed, there were 1,349,853 shares of common stock outstanding. As a result of the transactions effected by the Merger Agreement and the Transfer Agreement, (i) the business plan of the former Canada Cannabis Corp., to market and manufacture medical marijuana products for sale in Canada, became the sole business of the Company’s wholly-owned subsidiary, CCC, (ii) the Company is the parent and holding company of the subsidiary operating company, and (iii) there was a change of control whereby the former shareholders of the former Canada Cannabis Corp. obtained ownership of a controlling 75% ownership interest in the Company. On July 16, 2014, we changed our name to Canadian Cannabis Corp. to more accurately reflect current business operations. On October 3, 2014, the Company’s common shares had a forward split of 19.5:1 for all shareholders of record on that date and the Company has reflected that split in the current share count. We also changed our trading symbol from GPAY to CCAN, effective October 15, 2014, to reflect our name change. The Company intended to pursue a business plan of operating under the newly effective Marihuana for Medical Purposes Regulation (the “MMPR”) to manufacture and market medical marijuana products in Canada and internationally, as permitted by local laws. The Company’s former management raised a significant amount of capital through private placements of equity and debt and set out to establish the business in preparation for commencing full operations in the production and supply of medical marijuana in accordance with our business plan following licensure by Health Canada, the Canadian government agency charged with enforcing the MMPR. On April 3, 2014, the Company submitted to Health Canada an application to obtain an initial license to produce and supply medical marijuana under the MMPR and began to identify suitable properties to acquire for the purpose of establishing a large scale grow operation. On July 4, 2014, the Company closed on the acquisition of real property, including an approximately 312,500 square foot industrial building, located at 98-102 Rutherford Road South, Brampton, Ontario (the “Brampton Property”) through our consolidated VIE, 2264793 Ontario Inc., for a total consideration of CAD $13,885,000 (approximately USD $13.0 million), which included the final adjusted purchase price of CAD $13,421,000 (approximately USD $12.6 million) and land transfer taxes and related surcharges totaling CAD $464,000 (approximately USD $400,000). In connection with the acquisition of the Brampton Property, we incurred financing in the amount of CAD $9,400,000 (approximately USD $8.8 million) (the “Loan”) through 2264793 Ontario Inc., which is secured primarily by mortgage on the Brampton Property. 2264793 Ontario Inc. was required to make monthly interest only payments on the Loan in the amount of CAD $78,333 (approximately USD $73,000). A portion of the building had existing leases which provided some cash flow to the Company while it worked on the MMPR license approval which partially offset the monthly interest payments on the Loan. While the Company waited for its MMPR license application to be processed, it began renovations to the Brampton property to begin to prepare for a large scale grow operation. In addition the Company acquired a 45% stake in Growlite Canada for CAD $1 million (approximately USD $900,000) cash investment. Additionally, the Company made a CAD $3 million (approximately USD $2.7 million) loan for operating capital and business expansion. In the course of the Company’s audit for the year ended December 31, 2014, the Company’s management at the time reviewed this investment for impairment and had made the determination the due to unfavorable changes in the market the Company would write the investment down to $800,000 which approximated the carrying value of Growlite’s inventory at December 31, 2014. Subsequent to this analysis the Company was informed that a manufacturer’s defect has been identified in Growlite’s most popular fixture that resulted in the request for all customers to stop using the product. Given the uncertainty of the value of the remaining inventory and the financial and reputational harm Growlite would incur, the Company chose to write down its investment to zero and fully provide a reserve against the loan and receivable due from Growlite during the period ended December 31, 2014. In 2015 the Company had begun renovations on the Brampton property and ultimately received notice that it would not be approved for the MMPR license from Health Canada. At this time, in addition to the CAD 9,400,000 first mortgage the Company had on the building, it had also taken a CAD $2,300,000 second mortgage on the building and an additional CAD $2,000,000 in loans from Avonlea-Drewry Holdings Inc. (“ADH”) and certain related parties of ADH (together with ADH, the “ADH Group”) which were secured by the building. The Company began to market the building for sale in mid-2015 and was able to sell the property in January 2016 for CAD $15,500,000, which after accounting for all accrued fees was enough to satisfy all but approximately CAD $254,000 of the debt on the building to the ADH Group. The Company subsequently entered into a forbearance agreement with the ADH Group with regard to the balance owed that included an agreement for a consulting agreement with ADH for CAD $1,000,000 and a forbearance fee of CAD $250,000. ADH and its affiliates own 3,750.000 shares, approximately 8%, of the Company’s common stock. During 2015 and 2016, the Company pursued a number of merger and acquisition candidates with various companies in the Canadian cannabis space and signed several letters of intent to acquire companies with existing MMPR licenses, but was unable to bring any of the transactions to completion. At the same time, the Company formed a wholly owned subsidiary called The Clinic Network (“TCN”). TCN was formed as a network of medical clinics across Canada to offer multidisciplinary therapies for patients that suffer from chronic pain, rheumatoid conditions. TCN was to provide patients with access to the latest medical advancements as well as pharmaceutical and cannabis-related therapies. In August 2016, Benjamin Ward, the Company’s CEO and Director resigned. Scott Keevil, an existing shareholder, was appointed as the new CEO and Director and tasked with restructuring the Company’s debt, raising additional capital and acquiring additional business in order to restore shareholder value. Negotiations to settle the debts owed to the ADH Group began in late 2016 and a settlement agreement was reached in March 2017, which was later revised in March 2018. Under the terms of the agreement the Company assigned the assets of TCN to ADH, agreed to make certain payments for expenses incurred in relation to its business and the settlement agreement with the ADH Group, close a private placement financing and listing transaction satisfactory to ADH and take steps to bring the Company’s SEC filings current. In exchange and upon completion of the Company’s requirements under the agreement, the ADH Group will execute a termination and release agreement, terminating the various agreements among the various ADH parties and the Company, and acknowledging that all of the debt owed to the ADH Group are satisfied in full, and releasing the Company and its parties from their obligations under the various agreements and any related claims which the ADH Group may have against the Company and its related parties. In addition, ADH transferred the assets of TCN to a related party and delivered 1,750,000 shares of Cura-Can Health Corp (“Cura-Can”), valued and CAD $1.00 per share, into an escrow account to satisfy the Company’s obligations under the settlement agreement. The shares will be sold to fund the items required to be paid by the Company under the settlement agreement. It is anticipated that by the time that all of the Company’s obligations have been met, all of the shares of Cura-Can will have been liquidated. Once completed, the settlement agreement with the ADH Group will provide a clean slate for the Company to pursue new business opportunities with the intent of restoring shareholder value. Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (GAAP) applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred a net loss of USD $16,150,898 for the period from inception (January 20, 2014) through March 31, 2015. The Company has not yet established a stable ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company has total shareholders’ equity of USD $417,831. The accompanying condensed consolidated financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements include the results of the Company from inception on January 20, 2014 through December 31, 2014 and for the quarter ended March 31, 2015. This summary of significant accounting policies is presented to assist the reader in understanding and evaluating the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the financial statements. Variable Interest Entities A variable interest entity (“VIE”) is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. The primary beneficiary of a VIE is the party with both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive benefits that could potentially be significant to the VIE. The Company performs ongoing reassessments of whether it is the primary beneficiary of a VIE, which includes consideration of whether the Company has acquired or divested the power to direct the most significant activities of the VIE through changes in governing documents or other circumstances. The Company also reconsiders whether entities previously determined not to be VIEs have become VIEs, based on certain events, and therefore are subject to the VIE consolidation framework. The Company has assessed its investment in Growlite Canada and its relationship with 2264793 Ontario Inc. with regard to whether it is the primary beneficiary of these entities. While the Company believes it is not the primary beneficiary of Growlite Canada, it believes that it is in fact the primary beneficiary of 2264793 Ontario, Inc. and accordingly, consolidates the entity in its Condensed Consolidated Financial Statements. See “Principles of Consolidation” Principles of Consolidation The accompanying condensed consolidated financial statements include Canadian Cannabis Corp. (formerly, Gold Party Payday, Inc.) and Canada Cannabis Corp., our wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. The Company also consolidates any variable interest entities (VIEs), of which it is the primary beneficiary, as defined. In accordance with FIN 46(R), the Company believes that it meets the definition of the primary beneficiary for 2264793 Ontario Inc. and consolidates the entity in its Condensed Consolidated Financial Statements. See “Variable Interest Entities” Property and Equipment Building and land are stated at cost less accumulated depreciation. Depreciation is computed by the straight-line method over the estimated useful lives of the relevant asset, generally 20 years. Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. The Company holds cash balances in both U.S. Dollars (USD) and Canadian Dollars (CAD) and places its cash equivalents with high credit quality financial institutions. All amounts in as deposits are insured up to CAD $100,000 by the Canadian Deposit and Insurance Corporation (CDIC), with Bank of Montreal (BMO) as a Member Institution. As of March 31, 2015 the Company’s cash balances held at Canadian banks was approximately CAD $4,408 (USD $3,471). Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 - Pricing inputs are other than quoted prices in active markets, but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts, or priced with models using highly observable inputs. Level 3 - Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of cash, accounts payables and accrued expenses. The carrying values of cash, accounts payables and accrued expenses approximate their fair value due to their short maturities. Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value. There can be no assurances that demand for the Company’s products or services, which could result in an impairment of long-lived assets in the future. Advertising costs Advertising costs are expensed as incurred. No advertising costs were incurred during the period from inception (January 20, 2014) through March 31, 2015. Foreign Currency Transactions and Translation The Company’s principal country of operations is Canada. The financial position and results of operations of the Company are determined using the local currency, Canadian Dollars (“CAD”) as the functional currency. The results of operations denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the exchange rates prevailing at the balance sheet date. The results of operations are translated from CAD to US Dollar (“USD”) at the weighted average rate of exchange during the reporting period. The registered equity capital denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. All translation adjustments resulting from the translation of the financial statements into the USD reporting currency are dealt with as a component of accumulated other comprehensive income (loss). Translation adjustments net of tax totaled USD ($791,857) for the period from inception (January 20, 2014) through March 31, 2015. As of March 31, 2015, the exchange rate is CAD .7874 per U.S. Dollar. The average exchange rate for the quarter ended March 31, 2015 is CAD .8052. Comprehensive Income (Loss) Comprehensive income (loss) is defined as all changes in shareholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. The Company had accumulated other comprehensive loss of USD $791,857 for the period from inception (January 20, 2014) through March 31, 2015. Earnings (loss) per share The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. For the period from inception (January 20, 2014) through December 31, 2014, there were 300,000 options and 400,000 warrants outstanding, but due to the Net loss, no potentially dilutive common shares are calculated as outstanding during the period. Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, which created a new topic in the Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.” In addition to superseding and replacing nearly all existing U.S. GAAP revenue recognition guidance, including industry-specific guidance, ASC 606 requires an entity to recognize revenue in a manner that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also specifies the accounting of some costs to obtain or fulfill a contract with a customer and expands the disclosure requirements around contracts with customers. The Company will adopt the standard beginning October 1, 2018 using the modified retrospective method. In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which will require that a lessee recognize assets and liabilities on the balance sheet for all leases with a lease term of more than twelve months, with the result being the recognition of a right of use asset and a lease liability. Additionally, in July 2018, the FASB issued ASU 2018-10, “Codification Improvements to ASC 842, Leases” which provides narrow amendments to clarify how to apply certain aspects of the new leases standard. The new leases standard guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2019, with early adoption permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows—Classification of Certain Cash Receipts and Cash Payments,” which clarifies existing guidance related to accounting for cash receipts and cash payments and classification on the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, with early adoption permitted. The Company elected to early adopt this standard in the fourth quarter of fiscal 2017. The adoption of this standard did not have a material impact on its consolidated statement of cash flows. In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (ASC 718): Scope of Modification Accounting,” which provides clarity on which changes to the terms or conditions of share-based payment awards require an entity to apply the modification accounting provisions required in ASC 718. The standard is effective for all entities for annual periods beginning after December 15, 2017, with early adoption permitted, including adoption in any interim period for which financial statements have not yet been issued. The adoption of this standard is not expected to have a material impact on our consolidated financial statements. In February 2018, the FASB issued ASU 2018-02, “Income Statement - Reporting Comprehensive Income (ASC 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income,” which gives entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the Tax Cuts and Jobs Act (the “Act”) into retained earnings. The guidance allows entities to reclassify from accumulated other comprehensive income to retained earnings stranded tax effects resulting from the Act’s new federal corporate income tax rate. The guidance also allows entities to elect to reclassify other stranded tax effects that relate to the Act but do not directly relate to the change in the federal tax rate (e.g., state taxes, changing from a worldwide tax system to a territorial system). Tax effects that are stranded in accumulated other comprehensive income for other reasons (e.g., prior changes in tax law, a change in valuation allowance) may not be reclassified. The standard is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within the fiscal year. Early adoption is permitted, including adoption in any interim period for which financial statements have not yet been issued. Entities have the option to apply the guidance retrospectively or in the period of adoption. The adoption of this standard is not expected to have a material impact on our consolidated financial statements. In March 2018, the FASB issued ASU 2018-05, “Income Taxes (ASC 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118.” The ASU adds various SEC paragraphs pursuant to the issuance of the December 2017 SEC Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (“SAB 118”), which was effective immediately. The SEC issued SAB 118 to address concerns about reporting entities’ ability to timely comply with the accounting requirements to recognize all of the effects of the Tax Cuts and Jobs Act in the period of enactment. SAB 118 allows disclosure that timely determination of some or all of the income tax effects from the Tax Cuts and Jobs Act are incomplete by the due date of the financial statements and if possible to provide a reasonable estimate. We have accounted for the tax effects of the Tax Cuts and Jobs Act under the guidance of SAB 118, on a provisional basis. Our accounting for certain income tax effects is incomplete, but we have determined reasonable estimates for those effects and have recorded provisional amounts in our consolidated financial statements. Refer to Note 13, “Income Taxes,” for further information.

Notes Payable

Notes Payable	3 Months Ended
Notes Payable	Mar. 31, 2015
Debt Disclosure [Abstract]
Notes Payable	3. NOTES PAYABLE Notes Payable to Shareholders At various times throughout the year ended December 31, 2014 and the quarter ended March 31, 2015, our former CEO and shareholder advanced amounts to the Company in the form of short-term loans to help the Company with operating capital as needed. All notes have expired and are in default. The current amount due as of March 31, 2015 is CAD $433,569, (USD $341,393). At various times throughout the year ended December 31, 2014 and the quarter ended March 31, 2015, a shareholder advanced amounts to the company in the form of short-term loans to help the company with operating capital as needed. On December 15, 2014 these notes, totaling CAD $1,150,000, (USD $988,885) were consolidated into a one-year interest free note. The note matures December 15, 2015 but the Company may prepay the note upon receiving adequate funding. The current amount due as of March 31, 2015 is CAD $1,100,000, (USD $866,142). On November 21, 2014 the Company and 2264793 Ontario Inc, a consolidated VIE of the Company, jointly issued a promissory note to Crimson Capital, LLC for CAD $600,000, (USD $472,441) to be used for various expenses related to our Brampton property. The note bears a 54% per annum interest rate and matured on February 21, 2015, however the Company has the ability to extend the note on a month-by-month basis. The total interest accrued as of March 31, 2015 was CAD$114,509. Convertible Notes On May 24, 2014, the Company issued a convertible promissory note for USD $100,000 to an investor which has an interest rate of 10% per annum and matures on December 31, 2015. Under the terms of the agreement, the note is convertible into common shares of the Company at the option of the Holder at a conversion rate of USD $3.00 per share. In March 2015, the Company issued two separate convertible promissory notes, each for CAD $50,000 to two separate investors. Each of the notes carried an interest rate of 10% per annum and matures on December 31, 2016. Under the agreements, each of the notes are convertible into common shares of the Company at the option of the Holders at a conversion rate of CAD $2.00 per share.

Stock Holders' Equity

Stock Holders' Equity	3 Months Ended
Stock Holders' Equity	Mar. 31, 2015
Equity [Abstract]
Stock Holders' Equity	4. STOCK HOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 5,000,000 shares of preferred stock, par value $0.000001. No shares of preferred stock have been issued or are outstanding, and no rights, privileges or preferences have been determined and designated by the board of directors. Common Stock The Company is authorized to issue 95,000,000 shares of common stock, par value $0.000001. Common Stock Sales Prior management conducted the following private placements: On January 9, 2015, the Company issued 75,000 shares of its common stock for cash consideration of CAD $2.00 per share for a total of approximately CAD $150,000 (USD $127,500). On January 12, 2015, the Company issued 10,000 shares of its common stock for cash consideration of USD $3.00 per share for a total of approximately CAD $35,300 (USD $30,000). On January 30, 2015, the Company issued 40,000 shares of its common stock for cash consideration of CAD $2.50 per share for a total of approximately CAD $100,000 (USD $79,000). As part of the transaction, the investor also received a two-year warrant to purchase an additional 40,000 shares of the Company’s common stock at USD $3.00 per share. On February 8, 2015, the Company issued 40,000 shares of its common stock for cash consideration of CAD $2.50 per share for a total of approximately CAD $100,000 (USD $80,000). As part of the transaction, the investor also received a five-year warrant to purchase an additional 40,000 shares of the Company’s common stock at USD $2.50 per share. On March 5, 2015, the Company issued 8,000 shares of its common stock for cash consideration of USD $3.00 per share for a total of approximately CAD $30,350 (USD $24,000). On March 10, 2015 the Company issued 18,333 shares of its common stock for cash consideration of CAD $3.00 per share for a total of approximately CAD $55,000 (USD $43,450). On March 31, 2015 the Company issued 15,000 shares of its common stock for cash consideration of CAD $3.00 per share for a total of approximately CAD $45,000 (USD $35,550). Options: On October 1, 2014 the Company issued 600,000 options to a contract employee for services provided to purchase shares of our common stock at $1.13 per share for a period of seven years. 250,000 of the options vested immediately and 100,000 options vest each subsequent year for three years and 50,000 vest after four years. On the date of the grant, the Company valued the options at USD $676,293 using the Black-Scholes option pricing model with the following assumptions: expected life of the options of 7 years, expected volatility of 226.68%, risk-free rate of 2.12% and no dividend yield. The expected volatility was estimated by calculating the standard deviation of daily price changes in our stock from the date of the merger to the date of the grant and the seven year constant maturity treasury rate on the date of the grant was used for the risk free rate. An expense of USD $329,852 was recognized based on the options that had vested as of December 31, 2014. During the quarter ended March 31, 2015 an expense of USD 28,179 in recognition of the vesting schedule of the remaining options. On October 1, 2014 the Company issued 50,000 options to another contract employee for services provided to purchase shares of our common stock at $1.13 per share for a period of five years, all of which vested immediately. On the date of the grant, the Company valued the options at USD $55,890 using the Black-Scholes option pricing model with the following assumptions: expected life of the options of 5 years, expected volatility of 226.68%, risk-free rate of 1.69% and no dividend yield. The expected volatility was estimated by calculating the standard deviation of daily price changes in our stock from the date of the merger to the date of the grant and the five year constant maturity treasury rate on the date of the grant was used for the risk free rate. An expense of USD $55,890 was recognized based on the options that had vested as of December 31, 2014. A summary of the options issued as of March 31, 2015 is as follows: March 31, 2015 Shares Weighted Average Exercise Price Intrinsic Value Outstanding at beginning of period 650,000 $ - $ - Issued 650,000 $ 1.13 $ 734,500 Exercised - - Forfeited - - Expired - - Outstanding at end of period 650,000 $ 1.13 $ 734,500 Exercisable at end of period 300,000 $ 1.13 $ 339,000 March 31, 2015 Number of Options Weighted Average Remaining Life Weighted Average Exercise Price Shares Exercisable 650,000 6.51 $ 1.13 300,000 650,000 6.51 $ 1.13 300,000 Warrants: On November 10, 2014, the Company issued an aggregate of 1.2 million warrants to purchase common stock and committed to issue another 800,000 warrants to purchase our common stock The investors received 200,000 A Warrants to purchase common shares at $1.50 per share for a five year period, 400,000 B Warrants to purchase common shares at $3.00 per share for a five year period and, upon the exercise of no less than 100,000 of the B Warrants, the Company will issue to the investor 400,000 C Warrants to purchase common shares at $3.00 per share. Each of the warrants is exercisable for a five year period from issuance. On January 3, 2015 the Company issued a three year warrant to purchase 28,000 shares of its common stock at USD $2.00 per share. On the date of the grant, the Company valued the warrants at USD $117,941 using the Black-Scholes option pricing model with the following assumptions: expected life of the warrants of 3 years, expected volatility of 147.19%, risk-free rate of 1.67% and no dividend yield. The expected volatility was estimated by calculating the standard deviation of daily price changes in our stock from the date of the merger to the date of the grant and the five year constant maturity treasury rate on the date of the grant was used for the risk free rate. An expense of USD $117,941 was recognized for the warrants during the period ended March 31, 2015. On January 15, 2015 the Company issued a three year warrant to purchase 50,000 shares of its common stock at USD $3.00 per share. On the date of the grant, the Company valued the warrants at USD $231,490 using the Black-Scholes option pricing model with the following assumptions: expected life of the warrants of 5 years, expected volatility of 147.19%, risk-free rate of 1.32% and no dividend yield. The expected volatility was estimated by calculating the standard deviation of daily price changes in our stock from the date of the merger to the date of the grant and the five year constant maturity treasury rate on the date of the grant was used for the risk free rate. An expense of USD $231,490 was recognized for the warrants during the period ended March 31, 2015. A summary of the warrants issued as of March 31, 2015 is as follows: March 31, 2015 Shares Weighted Average Exercise Price Outstanding at beginning of period 2,000,000 $ 2.70 Issued 151,333 $ 1.68 Exercised - - Forfeited - - Expired - - Outstanding at end of period 2,151,333 $ 2.70 Exercisable at end of period 1,351,333 $ 2.52 March 31, 2015 Number of Warrants Weighted Average Remaining Life Weighted Average Exercise Price Shares Exercisable 400,000 4.62 $ 1.50 400,000 28,000 2.76 $ 2.00 28,000 40,000 1.84 $ 2.50 40,000 1,683,333 4.63 $ 3.00 883,333 2,151,333 4.56 $ 2.52 1,351,333 Total Common Shares On June 16, 2014 a majority of the shareholders of the Company by written consent authorized a special dividend, whereas each of the shareholders of the common stock of the Company would receive 19.5 shares for every share of Company common stock owned. The Company filed a corporate action with FINRA on June 19, 2014 in relation to the declared stock dividend. The dividend is payable on receipt of all necessary approvals, if any, to the holders of record of all the issued and outstanding shares of common stock as of the close of business on September 30, 2014, in the amount of 19.5 shares of common stock per one (1) share of common stock held. The dividend was approved by FINRA and became effective on October 3, 2014, as such, the effects of the dividend have been reflected retroactively in the unaudited condensed consolidated financial statements. The total shares issued and outstanding on March 31, 2015 were 29,910,165.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
Earnings (Loss) Per Share	Mar. 31, 2015
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	5. EARNINGS (LOSS) PER SHARE FASB ASC Topic 260, Earnings Per Share Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had 650,000 options and 2,401,333 warrants outstanding and convertible notes which are convertible into 86,301 shares as of March 31, 2015, but due to the Net loss they are not included. Therefore, there was no difference in the basic and dilutive earnings (loss) per share. The following table sets forth the computation of basic and diluted net loss per share: Period from January 1, 2015 through March 31, 2015 Net loss from continued operations $ (447,872 ) Net loss from discontinued operations (1,323,721 ) Net loss (1,771,593 ) Basic weighted average outstanding shares of common stock 29,843,749 Dilutive effect of common stock equivalents 1,231,811 Diluted weighted average common stock equivalents 31,075,560 Loss per share of voting and nonvoting common stock Basic and Diluted Continued operations $ (0.02 ) Discontinued operations $ (0.04 ) Total Loss per share - Basic and Diluted $ (0.06 )

Related Party Transactions

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	6. RELATED PARTY TRANSACTIONS Legal and Other Services The Company engaged in a Consulting and Professional services contract with a shareholder who also provided legal and other services for the Company. For the three months ended March 31, 2015, this shareholder was paid, either as an individual or through entities controlled by the individual, approximately CAD $43,400, (USD $31,173) for legal services rendered, which includes the amounts paid under the disclosed contract. The Company incurred an additional CAD $19,072, (USD $15,107) of legal fees from another shareholder. That amount was applied to their respective note payable. Notes Payable to Shareholders At various times throughout the year ended December 31, 2014 and the quarter ended March 31, 2015, our former CEO and shareholder advanced amounts to the Company in the form of short-term loans to help the Company with operating capital as needed. All notes have expired and are in default. The current amount due as of March 31, 2015 is CAD $433,569, (USD $341,393). At various times throughout the year ended December 31, 2014 and the quarter ended March 31, 2015, a shareholder advanced amounts to the Company in the form of short-term loans to help the company with operating capital as needed. On December 15, 2014 these notes, totaling CAD $1,150,000, (USD $988,885) were consolidated into a one-year interest free note. The note matures December 15, 2015 but the Company may prepay the note upon receiving adequate funding. The current amount due as of March 31, 2015 is CAD $1,100,000, (USD $866,142). On November 21, 2014 the Company and 2264793 Ontario Inc, a consolidated VIE of the Company, jointly issued a promissory note to Crimson Capital, LLC for CAD $600,000, (USD $472,441) to be used for various expenses related to our Brampton property. The note bears a 54% per annum interest rate and matured on February 21, 2015, however the Company had the ability to extend the note on a month-by-month basis. The loan was repaid in June 2015. The total interest accrued and paid as of June 2015 was CAD$183,748. In connection with the acquisition of the Brampton Property, the Company loaned to 2264793 Ontario Inc. the amount of CAD $4,259,222, (approximately USD $3,933,000) to fund a portion of the down payment on the Brampton Property (the “Down Payment Loan”). This Down Payment Loan was evidence by a promissory note dated December 31, 2015 made by 2264793 Ontario Inc. in favor of the Company in the amount of CAD $4,259,222 (approximately USD $3,933,000), bearing interest at a rate of 0%. 2264793 Ontario Inc. is owned by several of our directors, officers, and shareholders of Canadian Cannabis Corp.

Property, Plant & Equipment

Property, Plant & Equipment	3 Months Ended
Property, Plant & Equipment	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment	7. Property, Plant & Equipment The Company’s property, plant and equipment are summarized as follows: Description 12/31/14 Change 3/31/15 Buildings and Equipment 3,981,925 363,128 4,345,053 Land 11,859,807 (250,000 ) 11,609,807 Impairment - (414,428 ) (414,428 ) Accumulated Depreciation (24,268.00 ) (13,752.00 ) (38,020 ) Total Balances in CAD 15,817,464 (315,052 ) 15,502,412 Balances at Cost in USD $ 14,737,960 $ 61,309 $ 14,799,269 On December 31, 2014, the Company recorded a CAD $250,000, ($214,975 USD) accrual for remediation and site cleanup of the Brampton Property. This work will include excavation and disposal of impacted dirt, brick, garbage, waste, tires and chemicals. As of March 31, 2015, the accrual was reversed as the Company has purchased only minor improvements associated with the general maintenance of the building.

Impairment of Long-Term Asset

Impairment of Long-Term Asset	3 Months Ended
Impairment of Long-Term Asset	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of Long-Term Asset	8. Impairment of Long-Term Asset In January 2016 the Company sold the building and land for CAD $15,500,000 and recorded a loss on its investment of CAD $414,428, USD $326,321. As a result of the loss, we impaired the asset as of March 31, 2015 for the full value of the loss.

Discontinued Operations

Discontinued Operations	3 Months Ended
Discontinued Operations	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	9. Discontinued Operations As a result of the Company’s inability to receive an MMPR license and subsequent sale of the Brampton property, the Company determined that revenues and expenses related to this portion of the business would be classified as discontinued operations. As of March 31, 2014, we recognized the sale transaction as part of the discontinued operations and will continue to do so moving forward. Below is a summary of the discontinued operations presented in our Balance Sheet and Statement of Operations. BALANCE SHEET Discontinuing Operations March 31, 2015 December 31, 2014 ASSETS Accounts receivable $ 76,510 $ 45,845 Prepaid expenses - 201,677 Notes receivable, related parties - 33,480 Property, plant & equipment, net 14,799,269 14,737,960 Total Assets $ 14,875,779 $ 15,022,433 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities $ - $ 2,253,222 Accrued interest, shareholders 113,456 - Mortgage payable 7,529,488 8,083,060 Accrued stock payable - 209,992 Customer deposits 39,352 - Notes payable 164,491 - I/C Notes payable 3,725,848 - Notes payable to shareholders, net of discount 1,794,149 1,951,918 Total Liabilities 13,366,784 12,498,192 Total Stockholders’ Equity 1,508,995 2,524,241 Total Liabilities and Stockholders’ Equity $ 14,875,779 $ 15,022,433 STATEMENT OF OPERATIONS Discontinuing Operations March 31, 2015 March 31, 2014 Rental income $ 102,306 $ - OPERATING EXPENSES: Consulting fees 323,932 512,014 Professional fees 45,977 151,842 General and administrative 533,641 78,308 903,550 742,164 Loss from discontinued operations (801,244 ) (742,164 ) OTHER INCOME (EXPENSE) Interest expense, shareholders (42,534 ) (1,951 ) Interest expense (116,029 ) - Interest income 69 - Loss on impairment of asset (333,721 ) - Foreign currency gain (loss), net (30,262 ) (53,879 ) Total Other Income (Expense) (522,477 ) (55,830 ) Net loss from discontinued operations $ (1,323,721 ) $ (797,994 ) Loss per share on discontinued operations - Basic and Diluted $ (0.04 ) $ (0.72 ) Weighted Average Common Shares Outstanding - Basic 29,843,749 1,107,794

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	10. Subsequent Events In 2015, the Company began renovations on the Brampton property and ultimately received notice that it would not be approved for the MMPR license from Health Canada. At this time, in addition to the CAD 9,400,000 first mortgage the Company had on the building, it had also taken a CAD $2,300,000 second mortgage on the building and an additional CAD $2,000,000 in loans from Avonlea-Drewry Holdings Inc. (“ADH”) and certain related parties of ADH (together with ADH, the “ADH Group”) which were secured by the building. The Company began to market the building for sale in mid-2015 and was able to sell the property in January 2016, for CAD $15,500,000, which after accounting for all accrued fees was enough to satisfy all but approximately CAD $254,000 of the debt on the building to the ADH Group. The Company subsequently entered into a forbearance agreement with the ADH Group with regard to the balance owed that included an agreement for a consulting agreement with ADH for CAD $1,000,000 and a forbearance fee of CAD $250,000. ADH and its affiliates own 3,750.000 shares, approximately 8%, of the Company’s common stock. In October 2015, the Company entered into a letter of intent to acquire The Hydropothecary Corporation (“Hydropothecary”). Under the agreement, the Company paid a non-refundable deposit of CAD $1,000,000 consisting of two CAD $500,000 tranches. If the letter of intent was not followed by a Definitive Agreement, the deposit was to be converted into common shares of Hydropothecary at a price of CAD $4.00 per share. The CAD $1,000,000 deposit was funded by loans from Avonlea Ventures, Inc. (“Avonlea”) which were secured by the Brampton property. On January 29, 2016, the Company sold the Brampton property and repaid all loans that had encumbered the property including the loans to Avonlea. In early 2016, when the Hydropothecary transaction was terminated and the Company was issued 250,000 shares of Hydropothecary stock valued and CAD $1,000,000, the loans used to fund the deposit had already been repaid, so the Company’s then management used those shares to repay another shareholder loan from a former Director in the amount of CAD $1,000,000. During 2015 and 2016, the Company pursued a number of merger and acquisition candidates with various companies in the Canadian cannabis space and signed several letters of intent to acquire companies with existing MMPR licenses, but was unable to complete any of the transactions. At the same time, the Company formed a wholly owned subsidiary called The Clinic Network (“TCN”). TCN was formed as a network of medical clinics across Canada to offer multidisciplinary therapies for patients that suffer from chronic pain, rheumatoid conditions. TCN was to provide patients with access to the latest medical advancements as well as pharmaceutical and cannabis-related therapies. In August 2016, Benjamin Ward, the Company’s CEO and Director resigned. Scott Keevil, an existing shareholder, was appointed as the new CEO and Director and tasked with restructuring the Company’s debt, raising additional capital and acquiring additional business in order to restore shareholder value. Negotiations to settle the debts owed to the ADH Group began in late 2016 and a settlement agreement was reached in March 2017, which was later revised and settled in March 2018. Under the terms of the agreement the Company assigned the assets of TCN to ADH, agree to make certain payments for expenses incurred in relation to its business and the settlement agreement with the ADH Group, close a private placement financing and listing transaction satisfactory to ADH and take steps to bring the Company’s SEC filings current. In exchange and upon completion of the Company’s requirements under the agreement, the ADH Group will execute a termination and release agreement, terminating the various agreements among the various ADH parties and the Company, and acknowledging that all of the debt owed to the ADH Group are satisfied in full, and releasing the Company and its parties from their obligations under the various agreements and any related claims which the ADH Group may have against the Company and its related parties. In addition, ADH transferred the assets of TCN to a related party and delivered 1,750,000 shares of Cura-Can Health Corp (“Cura-Can”), valued and CAD $1.00 per share, into an escrow account to satisfy the Company’s obligations under the settlement agreement. The shares will be sold to fund the items required to be paid by the Company under the settlement agreement. It is anticipated that by the time that all of the Company’s obligations have been met, all of the shares of Cura-Can will have been liquidated. Once completed, the settlement agreement with the ADH Group will provide a clean slate for the Company to pursue new business opportunities with the intent of restoring shareholder value.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2015
Accounting Policies [Abstract]
Variable Interest Entities	Variable Interest Entities A variable interest entity (“VIE”) is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. The primary beneficiary of a VIE is the party with both the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive benefits that could potentially be significant to the VIE. The Company performs ongoing reassessments of whether it is the primary beneficiary of a VIE, which includes consideration of whether the Company has acquired or divested the power to direct the most significant activities of the VIE through changes in governing documents or other circumstances. The Company also reconsiders whether entities previously determined not to be VIEs have become VIEs, based on certain events, and therefore are subject to the VIE consolidation framework. The Company has assessed its investment in Growlite Canada and its relationship with 2264793 Ontario Inc. with regard to whether it is the primary beneficiary of these entities. While the Company believes it is not the primary beneficiary of Growlite Canada, it believes that it is in fact the primary beneficiary of 2264793 Ontario, Inc. and accordingly, consolidates the entity in its Condensed Consolidated Financial Statements. See “Principles of Consolidation”
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include Canadian Cannabis Corp. (formerly, Gold Party Payday, Inc.) and Canada Cannabis Corp., our wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. The Company also consolidates any variable interest entities (VIEs), of which it is the primary beneficiary, as defined. In accordance with FIN 46(R), the Company believes that it meets the definition of the primary beneficiary for 2264793 Ontario Inc. and consolidates the entity in its Condensed Consolidated Financial Statements. See “Variable Interest Entities”
Property and Equipment	Property and Equipment Building and land are stated at cost less accumulated depreciation. Depreciation is computed by the straight-line method over the estimated useful lives of the relevant asset, generally 20 years.
Cash and Cash Equivalents	Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. The Company holds cash balances in both U.S. Dollars (USD) and Canadian Dollars (CAD) and places its cash equivalents with high credit quality financial institutions. All amounts in as deposits are insured up to CAD $100,000 by the Canadian Deposit and Insurance Corporation (CDIC), with Bank of Montreal (BMO) as a Member Institution. As of March 31, 2015 the Company’s cash balances held at Canadian banks was approximately CAD $4,408 (USD $3,471).
Fair Value Measurements	Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 - Pricing inputs are other than quoted prices in active markets, but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts, or priced with models using highly observable inputs. Level 3 - Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of cash, accounts payables and accrued expenses. The carrying values of cash, accounts payables and accrued expenses approximate their fair value due to their short maturities.
Long-Lived Assets	Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value. There can be no assurances that demand for the Company’s products or services, which could result in an impairment of long-lived assets in the future.
Advertising Costs	Advertising costs Advertising costs are expensed as incurred. No advertising costs were incurred during the period from inception (January 20, 2014) through March 31, 2015.
Foreign Currency Transactions and Translation	Foreign Currency Transactions and Translation The Company’s principal country of operations is Canada. The financial position and results of operations of the Company are determined using the local currency, Canadian Dollars (“CAD”) as the functional currency. The results of operations denominated in foreign currency are translated at the average rate of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the exchange rates prevailing at the balance sheet date. The results of operations are translated from CAD to US Dollar (“USD”) at the weighted average rate of exchange during the reporting period. The registered equity capital denominated in the functional currency is translated at the historical rate of exchange at the time of capital contribution. All translation adjustments resulting from the translation of the financial statements into the USD reporting currency are dealt with as a component of accumulated other comprehensive income (loss). Translation adjustments net of tax totaled USD ($791,857) for the period from inception (January 20, 2014) through March 31, 2015. As of March 31, 2015, the exchange rate is CAD .7874 per U.S. Dollar. The average exchange rate for the quarter ended March 31, 2015 is CAD .8052.
Comprehensive Income (loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as all changes in shareholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. The Company had accumulated other comprehensive loss of USD $791,857 for the period from inception (January 20, 2014) through March 31, 2015.
Earnings (loss) Per Share	Earnings (loss) per share The Company computes net earnings (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. For the period from inception (January 20, 2014) through December 31, 2014, there were 300,000 options and 400,000 warrants outstanding, but due to the Net loss, no potentially dilutive common shares are calculated as outstanding during the period.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, which created a new topic in the Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.” In addition to superseding and replacing nearly all existing U.S. GAAP revenue recognition guidance, including industry-specific guidance, ASC 606 requires an entity to recognize revenue in a manner that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard also specifies the accounting of some costs to obtain or fulfill a contract with a customer and expands the disclosure requirements around contracts with customers. The Company will adopt the standard beginning October 1, 2018 using the modified retrospective method. In February 2016, the FASB issued ASU 2016-02, “Leases (ASC 842),” which will require that a lessee recognize assets and liabilities on the balance sheet for all leases with a lease term of more than twelve months, with the result being the recognition of a right of use asset and a lease liability. Additionally, in July 2018, the FASB issued ASU 2018-10, “Codification Improvements to ASC 842, Leases” which provides narrow amendments to clarify how to apply certain aspects of the new leases standard. The new leases standard guidance is effective for the Company for annual reporting periods, including interim periods therein, beginning October 1, 2019, with early adoption permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows—Classification of Certain Cash Receipts and Cash Payments,” which clarifies existing guidance related to accounting for cash receipts and cash payments and classification on the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, with early adoption permitted. The Company elected to early adopt this standard in the fourth quarter of fiscal 2017. The adoption of this standard did not have a material impact on its consolidated statement of cash flows. In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (ASC 718): Scope of Modification Accounting,” which provides clarity on which changes to the terms or conditions of share-based payment awards require an entity to apply the modification accounting provisions required in ASC 718. The standard is effective for all entities for annual periods beginning after December 15, 2017, with early adoption permitted, including adoption in any interim period for which financial statements have not yet been issued. The adoption of this standard is not expected to have a material impact on our consolidated financial statements. In February 2018, the FASB issued ASU 2018-02, “Income Statement - Reporting Comprehensive Income (ASC 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income,” which gives entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the Tax Cuts and Jobs Act (the “Act”) into retained earnings. The guidance allows entities to reclassify from accumulated other comprehensive income to retained earnings stranded tax effects resulting from the Act’s new federal corporate income tax rate. The guidance also allows entities to elect to reclassify other stranded tax effects that relate to the Act but do not directly relate to the change in the federal tax rate (e.g., state taxes, changing from a worldwide tax system to a territorial system). Tax effects that are stranded in accumulated other comprehensive income for other reasons (e.g., prior changes in tax law, a change in valuation allowance) may not be reclassified. The standard is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within the fiscal year. Early adoption is permitted, including adoption in any interim period for which financial statements have not yet been issued. Entities have the option to apply the guidance retrospectively or in the period of adoption. The adoption of this standard is not expected to have a material impact on our consolidated financial statements. In March 2018, the FASB issued ASU 2018-05, “Income Taxes (ASC 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118.” The ASU adds various SEC paragraphs pursuant to the issuance of the December 2017 SEC Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (“SAB 118”), which was effective immediately. The SEC issued SAB 118 to address concerns about reporting entities’ ability to timely comply with the accounting requirements to recognize all of the effects of the Tax Cuts and Jobs Act in the period of enactment. SAB 118 allows disclosure that timely determination of some or all of the income tax effects from the Tax Cuts and Jobs Act are incomplete by the due date of the financial statements and if possible to provide a reasonable estimate. We have accounted for the tax effects of the Tax Cuts and Jobs Act under the guidance of SAB 118, on a provisional basis. Our accounting for certain income tax effects is incomplete, but we have determined reasonable estimates for those effects and have recorded provisional amounts in our consolidated financial statements. Refer to Note 13, “Income Taxes,” for further information.

Stock Holders' Equity (Tables)

Stock Holders' Equity (Tables)	3 Months Ended
Stock Holders' Equity (Tables)	Mar. 31, 2015
Equity [Abstract]
Summary of Stock Options Activity	A summary of the options issued as of March 31, 2015 is as follows: March 31, 2015 Shares Weighted Average Exercise Price Intrinsic Value Outstanding at beginning of period 650,000 $ - $ - Issued 650,000 $ 1.13 $ 734,500 Exercised - - Forfeited - - Expired - - Outstanding at end of period 650,000 $ 1.13 $ 734,500 Exercisable at end of period 300,000 $ 1.13 $ 339,000
Schedule of Option Exercisable	March 31, 2015 Number of Options Weighted Average Remaining Life Weighted Average Exercise Price Shares Exercisable 650,000 6.51 $ 1.13 300,000 650,000 6.51 $ 1.13 300,000
Summary of Warrants Activity	A summary of the warrants issued as of March 31, 2015 is as follows: March 31, 2015 Shares Weighted Average Exercise Price Outstanding at beginning of period 2,000,000 $ 2.70 Issued 151,333 $ 1.68 Exercised - - Forfeited - - Expired - - Outstanding at end of period 2,151,333 $ 2.70 Exercisable at end of period 1,351,333 $ 2.52
Schedule of Warrants Exercisable	March 31, 2015 Number of Warrants Weighted Average Remaining Life Weighted Average Exercise Price Shares Exercisable 400,000 4.62 $ 1.50 400,000 28,000 2.76 $ 2.00 28,000 40,000 1.84 $ 2.50 40,000 1,683,333 4.63 $ 3.00 883,333 2,151,333 4.56 $ 2.52 1,351,333

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
Earnings (Loss) Per Share (Tables)	Mar. 31, 2015
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Income Per Share	The following table sets forth the computation of basic and diluted net loss per share: Period from January 1, 2015 through March 31, 2015 Net loss from continued operations $ (447,872 ) Net loss from discontinued operations (1,323,721 ) Net loss (1,771,593 ) Basic weighted average outstanding shares of common stock 29,843,749 Dilutive effect of common stock equivalents 1,231,811 Diluted weighted average common stock equivalents 31,075,560 Loss per share of voting and nonvoting common stock Basic and Diluted Continued operations $ (0.02 ) Discontinued operations $ (0.04 ) Total Loss per share - Basic and Diluted $ (0.06 )

Property, Plant & Equipment (Ta

Property, Plant & Equipment (Tables)	3 Months Ended
Property, Plant & Equipment (Tables)	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	The Company’s property, plant and equipment are summarized as follows: Description 12/31/14 Change 3/31/15 Buildings and Equipment 3,981,925 363,128 4,345,053 Land 11,859,807 (250,000 ) 11,609,807 Impairment - (414,428 ) (414,428 ) Accumulated Depreciation (24,268.00 ) (13,752.00 ) (38,020 ) Total Balances in CAD 15,817,464 (315,052 ) 15,502,412 Balances at Cost in USD $ 14,737,960 $ 61,309 $ 14,799,269

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
Discontinued Operations (Tables)	Mar. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations	Below is a summary of the discontinued operations presented in our Balance Sheet and Statement of Operations. BALANCE SHEET Discontinuing Operations March 31, 2015 December 31, 2014 ASSETS Accounts receivable $ 76,510 $ 45,845 Prepaid expenses - 201,677 Notes receivable, related parties - 33,480 Property, plant & equipment, net 14,799,269 14,737,960 Total Assets $ 14,875,779 $ 15,022,433 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Accounts payable and accrued liabilities $ - $ 2,253,222 Accrued interest, shareholders 113,456 - Mortgage payable 7,529,488 8,083,060 Accrued stock payable - 209,992 Customer deposits 39,352 - Notes payable 164,491 - I/C Notes payable 3,725,848 - Notes payable to shareholders, net of discount 1,794,149 1,951,918 Total Liabilities 13,366,784 12,498,192 Total Stockholders’ Equity 1,508,995 2,524,241 Total Liabilities and Stockholders’ Equity $ 14,875,779 $ 15,022,433 STATEMENT OF OPERATIONS Discontinuing Operations March 31, 2015 March 31, 2014 Rental income $ 102,306 $ - OPERATING EXPENSES: Consulting fees 323,932 512,014 Professional fees 45,977 151,842 General and administrative 533,641 78,308 903,550 742,164 Loss from discontinued operations (801,244 ) (742,164 ) OTHER INCOME (EXPENSE) Interest expense, shareholders (42,534 ) (1,951 ) Interest expense (116,029 ) - Interest income 69 - Loss on impairment of asset (333,721 ) - Foreign currency gain (loss), net (30,262 ) (53,879 ) Total Other Income (Expense) (522,477 ) (55,830 ) Net loss from discontinued operations $ (1,323,721 ) $ (797,994 ) Loss per share on discontinued operations - Basic and Diluted $ (0.04 ) $ (0.72 ) Weighted Average Common Shares Outstanding - Basic 29,843,749 1,107,794

Nature of Operations, History_2

Nature of Operations, History and Presentation (Details Narrative)	Oct. 03, 2014	Jul. 04, 2014USD ($)ft²	Jul. 04, 2014CAD ($)	May 21, 2014$ / sharesshares	Aug. 31, 2016$ / sharesshares	Mar. 31, 2015USD ($)$ / sharesshares	Mar. 31, 2015CAD ($)shares	Mar. 31, 2014USD ($)	Dec. 31, 2014CAD ($)	Mar. 31, 2015USD ($)$ / sharesshares	Mar. 31, 2015CAD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Jul. 04, 2014CAD ($)ft²
Common stock, par value \| $ / shares						$ 0.000001				$ 0.000001		$ 0.000001
Common stock, shares outstanding \| shares						29,910,165				29,910,165	29,910,165	29,910,165
Net loss						$ (1,771,593)		$ (980,733)		$ 16,150,898
Shareholders equity						$ 417,831				$ 417,831		$ 3,407,347
CAD [Member] \| January 2016 [Member]
Proceeds from sale of building							$ 15,500,000
Repayment of debt							$ 254,000
CAD [Member] \| First Mortgage [Member]
Mortgage loan											$ 9,400,000
CAD [Member] \| Second Mortgage [Member]
Mortgage loan											2,300,000
Brampton Property [Member]
Area of building \| ft²		312,500											312,500
Consideration transferred for acquisition of property		$ 13,000,000
Land transfer taxes and surcharges		400,000
Mortgage loan		8,800,000
Monthly payments of loan		$ 73,000
Brampton Property [Member] \| CAD [Member]
Consideration transferred for acquisition of property			$ 13,885,000
Land transfer taxes and surcharges			464,000
Mortgage loan													$ 9,400,000
Monthly payments of loan			$ 78,333
Growlite [Member]
Ownership interest		45.00%											45.00%
Cash investment		$ 900,000
Additional loan for operating capital		$ 2,700,000
Write off of investments									$ 800,000
Growlite [Member] \| CAD [Member]
Cash investment													$ 1,000,000
Additional loan for operating capital													$ 3,000,000
Avonlea-Drewry Holdings Inc. [Member] \| CAD [Member]
Mortgage loan											$ 2,000,000
Cura-Can Health Corp [Member]
Number of shares exchanged \| shares					1,750,000
Cura-Can Health Corp [Member] \| CAD [Member]
Price per share \| $ / shares					$ 1
Cura-Can Health Corp [Member] \| August 2016 [Member]
Number of shares exchanged \| shares						1,750,000	1,750,000
Cura-Can Health Corp [Member] \| August 2016 [Member] \| CAD [Member]
Price per share \| $ / shares											$ 1
Merger Agreement [Member]
Share exchange ratio				1:19.5
Common stock, par value \| $ / shares				$ 0.000001
Common stock, shares outstanding \| shares				1,349,853
Merger Agreement [Member] \| Gold Party Payday, Inc. [Member]
Number of shares exchanged \| shares				1,016,503
Common stock, shares outstanding \| shares				333,350
Merger Agreement [Member] \| Parent [Member]
Number of shares exchanged \| shares				19,822,635
Merger Agreement and Transfer Agreement [Member] \| Parent [Member]
Ownership interest						75.00%				75.00%	75.00%
Forwards stock split	19.5:1
Consulting Agreement [Member] \| Avonlea-Drewry Holdings Inc. [Member]
Number of shares owned \| shares						3,750	3,750
Common stock percentage						8.00%	8.00%
Consulting Agreement [Member] \| Avonlea-Drewry Holdings Inc. [Member] \| CAD [Member]
Mortgage loan											$ 1,000,000
Forbearance fee							$ 250,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended	11 Months Ended	14 Months Ended
	Mar. 31, 2015USD ($)	Dec. 31, 2014shares	Mar. 31, 2015USD ($)	Mar. 31, 2015CAD ($)	Mar. 31, 2015CAD ($)
Advertising cost
Foreign currency translation			$ (791,857)
Currency exchange rate, Description	As of March 31, 2015, the exchange rate is CAD .7874 per U.S. Dollar. The average exchange rate for the quarter ended March 31, 2015 is CAD .8052.
Warrant [Member]
Antidilutive potential options and warrants outstanding \| shares		400,000
Option [Member]
Antidilutive potential options and warrants outstanding \| shares		300,000
Bank of Montreal (BMO) [Member]
Deposit amount by CDIC					$ 100,000
Canadian Banks [Member]
Cash at bank	$ 3,471		$ 3,471
Canadian Banks [Member] \| CAD [Member]
Cash at bank					$ 4,408

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)	Dec. 15, 2014USD ($)	Nov. 21, 2014USD ($)	Mar. 24, 2014	Mar. 31, 2015USD ($)	Mar. 31, 2015CAD ($)$ / shares	Dec. 15, 2014CAD ($)	Nov. 21, 2014CAD ($)	May 24, 2014USD ($)	May 24, 2014$ / shares
Crimson Capital, LLC [Member]
Notes payable		$ 472,441
Debt maturity date		Feb. 21, 2015
Interest rate		54.00%					54.00%
CAD [Member] \| Crimson Capital, LLC [Member]
Notes payable							$ 600,000
Accrued interest					$ 114,509
CEO and Shareholder [Member]
Due to officers and shareholders				$ 341,393
CEO and Shareholder [Member] \| CAD [Member]
Due to officers and shareholders					433,569
Shareholder [Member]
Due to officers and shareholders				$ 866,142
Notes payable	$ 988,885
Debt maturity date	Dec. 15, 2015
Shareholder [Member] \| CAD [Member]
Due to officers and shareholders					$ 1,100,000
Notes payable						$ 1,150,000
Investor [Member] \| Convertible Promissory Note [Member]
Debt maturity date			Dec. 31, 2015
Interest rate								10.00%
Debt face amount								$ 100,000
Debt conversion price per share \| $ / shares									$ 3
Investor One [Member] \| Convertible Promissory Note Two [Member]
Debt maturity date				Dec. 31, 2016
Interest rate				10.00%	10.00%
Investor One [Member] \| CAD [Member] \| Convertible Promissory Note Two [Member]
Debt face amount					$ 50,000
Debt conversion price per share \| $ / shares					$ 2
Investor Two [Member] \| Convertible Promissory Note Two [Member]
Debt maturity date				Dec. 31, 2016
Interest rate				10.00%	10.00%
Investor Two [Member] \| CAD [Member] \| Convertible Promissory Note Two [Member]
Debt face amount					$ 50,000
Debt conversion price per share \| $ / shares					$ 2

Stock Holders' Equity (Details

Stock Holders' Equity (Details Narrative)	Mar. 31, 2015USD ($)$ / sharesshares	Mar. 31, 2015CAD ($)shares	Mar. 10, 2015USD ($)shares	Mar. 10, 2015CAD ($)$ / sharesshares	Mar. 05, 2015USD ($)$ / sharesshares	Mar. 05, 2015CAD ($)shares	Feb. 08, 2015USD ($)$ / sharesshares	Feb. 08, 2015CAD ($)shares	Jan. 30, 2015USD ($)$ / sharesshares	Jan. 30, 2015CAD ($)shares	Jan. 15, 2015USD ($)$ / sharesshares	Jan. 12, 2015USD ($)$ / sharesshares	Jan. 12, 2015CAD ($)shares	Jan. 09, 2015USD ($)shares	Jan. 09, 2015CAD ($)$ / sharesshares	Jan. 03, 2015USD ($)$ / sharesshares	Nov. 10, 2014$ / sharesshares	Oct. 02, 2014USD ($)$ / sharesshares	Jun. 16, 2014	Mar. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Mar. 31, 2015$ / sharesshares	Feb. 08, 2015$ / sharesshares	Jan. 30, 2015$ / sharesshares
Preferred stock, shares authorized	5,000,000																			5,000,000	5,000,000	5,000,000
Preferred stock, par value \| $ / shares	$ 0.000001																			$ 0.000001	$ 0.000001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value \| $ / shares	$ 0.000001																			$ 0.000001	$ 0.000001
Common stock, shares authorized	95,000,000																			95,000,000	95,000,000	95,000,000
Number of shares issued during period	15,000	15,000	18,333	18,333	8,000	8,000	40,000	40,000	40,000	40,000		10,000	10,000	75,000	75,000
Shares issued price per share \| $ / shares					$ 3		$ 2.50		$ 3			$ 3
Value of shares issued during period \| $	$ 35,550		$ 43,450		$ 24,000		$ 80,000		$ 79,000			$ 30,000		$ 127,500
Warrant term							5 years		2 years														5 years	2 years
Warrants to purchase common stock							40,000		40,000														40,000	40,000
Options issued to purchase common stock																		600,000		650,000
Expiration term																		7 years
Common stock, shares issued	29,910,165																			29,910,165	29,910,165	29,910,165
Common stock, shares outstanding	29,910,165																			29,910,165	29,910,165	29,910,165
Warrant [Member]
Warrant term											3 years					3 years
Warrants to purchase common stock											50,000					28,000	1,200,000
Purchase price of common stock \| $ / shares											$ 3					$ 2
Expected term											5 years					3 years
Expected volatility											147.19%					147.19%
Risk free interest rate											1.32%					1.67%
Dividend yield											0.00%					0.00%
Warran exercisable period																	5 years
Value of warrants \| $											$ 231,490					$ 117,941
Warrant expense \| $																				$ 117,941
Warrant One [Member]
Warrants to purchase common stock																	800,000
Warran exercisable period																	5 years
Warrant expense \| $																				231,490
Dividend stock declared																			On June 16, 2014 a majority of the shareholders of the Company by written consent authorized a special dividend, whereas each of the shareholders of the common stock of the Company would receive 19.5 shares for every share of Company common stock owned. The Company filed a corporate action with FINRA on June 19, 2014 in relation to the declared stock dividend. The dividend is payable on receipt of all necessary approvals, if any, to the holders of record of all the issued and outstanding shares of common stock as of the close of business on September 30, 2014, in the amount of 19.5 shares of common stock per one (1) share of common stock held.
A Warrant [Member]
Warrant term																	5 years
Warrants to purchase common stock																	200,000
Purchase price of common stock \| $ / shares																	$ 1.50
Warran exercisable period																	5 years
B Warrant [Member]
Warrant term																	5 years
Warrants to purchase common stock																	400,000
Purchase price of common stock \| $ / shares																	$ 3
Warran exercisable period																	5 years
B Warrant [Member] \| Minimum [Member]
Warrants to purchase common stock																	100,000
C Warrant [Member]
Warrants to purchase common stock																	400,000
Purchase price of common stock \| $ / shares																	$ 3
Warran exercisable period																	5 years
Subsequent Year One [Member]
Number of options vested																		100,000
Subsequent Year Two [Member]
Number of options vested																		100,000
Subsequent Year Three [Member]
Number of options vested																		100,000
After Four Years [Member]
Number of options vested																		50,000
Contract Employee [Member]
Purchase price of common stock \| $ / shares																		$ 1.13
Number of options vested																		250,000
Value of options vested \| $																		$ 676,293
Expected term																		7 years
Expected volatility																		226.68%
Risk free interest rate																		2.12%
Dividend yield																		0.00%
Stock option expense \| $																				$ 28,179	$ 329,852
Another Contract Employee [Member]
Options issued to purchase common stock																		50,000
Purchase price of common stock \| $ / shares																		$ 1.13
Expiration term																		5 years
Value of options vested \| $																		$ 55,890
Expected term																		5 years
Expected volatility																		226.68%
Risk free interest rate																		1.69%
Dividend yield																		0.00%
Stock option expense \| $																					$ 55,890
CAD [Member]
Shares issued price per share \| $ / shares				$ 3											$ 2							$ 3	$ 2.50	$ 2.50
Value of shares issued during period \| $		$ 45,000		$ 55,000		$ 30,350		$ 100,000		$ 100,000			$ 35,300		$ 150,000

Stock Holders' Equity - Summary

Stock Holders' Equity - Summary of Stock Options Activity (Details) - USD ($)	Oct. 02, 2014	Mar. 31, 2015
Equity [Abstract]
Number of Shares Outstanding, Beginning balance		650,000
Number of Shares Outstanding, Issued	600,000	650,000
Number of Shares Outstanding, Exercised
Number of Shares Outstanding, Forfeited
Number of Shares Outstanding, Expired
Number of Shares Outstanding, Ending balance		650,000
Number of Shares Outstanding, Exercisable		300,000
Weighted Average Exercise Price, Beginning balance
Weighted Average Exercise Price, Issued		1.13
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited
Weighted Average Exercise Price, Expired
Weighted Average Exercise Price, Ending balance		1.13
Weighted Average Exercise Price, Exercisable		$ 1.13
Intrinsic Value, Beginning balance
Intrinsic Value, Issued		734,500
Intrinsic Value, Ending balance		734,500
Intrinsic Value, Exercisable		$ 339,000

Stock Holders' Equity - Schedul

Stock Holders' Equity - Schedule of Option Exercisable (Details) - $ / shares	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Number of Options	650,000	650,000
Weighted Average Remaining Life	6 years 6 months 3 days
Weighted Average Exercise Price	$ 1.13
Shares Exercisable	300,000
Option [Member]
Number of Options	650,000
Weighted Average Remaining Life	6 years 6 months 3 days
Weighted Average Exercise Price	$ 1.13
Shares Exercisable	300,000

Stock Holders' Equity - Summa_2

Stock Holders' Equity - Summary of Warrants Activity (Details)	3 Months Ended
	Mar. 31, 2015$ / sharesshares
Number of Shares Outstanding, Ending balance	2,151,333
Warrant [Member]
Number of Shares Outstanding, Beginning balance	2,000,000
Number of Shares Outstanding, Issued	151,333
Number of Shares Outstanding, Exercised
Number of Shares Outstanding, Forfeited
Number of Shares Outstanding, Expired
Number of Shares Outstanding, Ending balance	2,151,333
Number of Shares Outstanding, Exercisable	1,351,333
Weighted Average Exercise Price, Beginning balance \| $ / shares	$ 2.70
Weighted Average Exercise Price, Issued \| $ / shares	1.68
Weighted Average Exercise Price, Exercised \| $ / shares
Weighted Average Exercise Price, Forfeited \| $ / shares
Weighted Average Exercise Price, Expired \| $ / shares
Weighted Average Exercise Price, Ending balance \| $ / shares	2.70
Weighted Average Exercise Price, Exercisable \| $ / shares	$ 2.52

Stock Holders' Equity - Sched_2

Stock Holders' Equity - Schedule of Warrants Exercisable (Details)	3 Months Ended
	Mar. 31, 2015$ / sharesshares
Number of Warrants	2,151,333
Weighted Average Remaining Life	4 years 6 months 21 days
Weighted Average Exercise Price \| $ / shares	$ 2.52
Shares Exercisable	1,351,333
Warrant One [Member]
Number of Warrants	400,000
Weighted Average Remaining Life	4 years 7 months 13 days
Weighted Average Exercise Price \| $ / shares	$ 1.50
Shares Exercisable	400,000
Warrant Two [Member]
Number of Warrants	28,000
Weighted Average Remaining Life	2 years 9 months 3 days
Weighted Average Exercise Price \| $ / shares	$ 2
Shares Exercisable	28,000
Warrant Three [Member]
Number of Warrants	40,000
Weighted Average Remaining Life	1 year 10 months 3 days
Weighted Average Exercise Price \| $ / shares	$ 2.50
Shares Exercisable	40,000
Warrant Four [Member]
Number of Warrants	1,683,333
Weighted Average Remaining Life	4 years 7 months 17 days
Weighted Average Exercise Price \| $ / shares	$ 3
Shares Exercisable	883,333

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details Narrative)	3 Months Ended
Earnings (Loss) Per Share (Details Narrative)	Mar. 31, 2015shares
Options [Member]
Securities excluded from computation of net loss	650,000
Warrants [Member]
Securities excluded from computation of net loss	2,401,333
Convertible Notes [Member]
Securities excluded from computation of net loss	86,301

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule of basic and diluted net income per share (Details) - USD ($)	3 Months Ended		14 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015
Earnings Per Share [Abstract]
Net loss from continued operations	$ (447,872)	$ (182,739)
Net loss from discontinued operations	(1,323,721)	(797,994)
Net loss	$ (1,771,593)	$ (980,733)	$ 16,150,898
Basic weighted average outstanding shares of common stock	29,843,749	1,107,794
Dilutive effect of common stock equivalents	1,231,811
Diluted weighted average common stock equivalents	31,075,560
Continued operations	$ (0.02)	$ (0.16)
Discontinued operations	(0.04)	(0.72)
Total Loss per share - Basic and Diluted	$ (0.06)	$ (0.89)

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	Dec. 15, 2014USD ($)	Nov. 21, 2014USD ($)	Mar. 31, 2015USD ($)	Mar. 31, 2015CAD ($)	Mar. 31, 2015CAD ($)	Dec. 15, 2014CAD ($)	Nov. 21, 2014CAD ($)
Payments legal fees			$ 45,977
Shareholder [Member]
Due to officers and shareholders			866,142
Notes payable	$ 988,885
Debt maturity date	Dec. 15, 2015
Shareholder [Member] \| CAD [Member]
Due to officers and shareholders					$ 1,100,000
Notes payable						$ 1,150,000
CEO and Shareholder [Member]
Due to officers and shareholders			341,393
CEO and Shareholder [Member] \| CAD [Member]
Due to officers and shareholders					433,569
Crimson Capital, LLC [Member]
Notes payable		$ 472,441
Debt maturity date		Feb. 21, 2015
Interest rate		54.00%					54.00%
Crimson Capital, LLC [Member] \| CAD [Member]
Notes payable							$ 600,000
Crimson Capital, LLC [Member] \| CAD [Member] \| June 2015 [Member]
Accrued interest					$ 183,748
Ontario Inc. [Member]
Notes payable			$ 3,933,000
Interest rate			0.00%		0.00%
Ontario Inc. [Member] \| CAD [Member]
Notes payable					$ 4,259,222
Consulting and Professional Services Contract [Member]
Payments legal fees			$ 15,107
Consulting and Professional Services Contract [Member] \| CAD [Member]
Payments legal fees				$ 19,072
Consulting and Professional Services Contract [Member] \| Shareholder [Member]
Payments legal fees			$ 31,173
Consulting and Professional Services Contract [Member] \| Shareholder [Member] \| CAD [Member]
Payments legal fees				$ 43,400

Property, Plant & Equipment (De

Property, Plant & Equipment (Details Narrative) - Dec. 31, 2014	USD ($)	CAD ($)
Accrual for remediation and site cleanup	$ 214,975
CAD [Member]
Accrual for remediation and site cleanup		$ 250,000

Property, Plant & Equipment - S

Property, Plant & Equipment - Schedule of Property, Plant and Equipment (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2015USD ($)	Mar. 31, 2015CAD ($)	Dec. 31, 2014CAD ($)	Mar. 31, 2015CAD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2014CAD ($)
Total Balances					$ 14,737,960
Change in Total Balances	$ 61,309
CAD [Member]
Impairment		$ (414,428)
Accumulated Depreciation				$ (38,020)		$ (24,268)
Total Balances				15,502,412		15,817,464
Change in Impairment		(414,428)
Change in Accumulated Depreciation		(13,752)
Change in Total Balances		315,052
Buildings and Equipment [Member] \| CAD [Member]
Property, Plant & Equipment, Gross				4,345,053		3,981,925
Change in Property, Plant & Equipment, Gross		363,128
Land [Member] \| CAD [Member]
Property, Plant & Equipment, Gross				$ 11,609,807		$ 11,859,807
Change in Property, Plant & Equipment, Gross		$ (250,000)

Impairment of Long-Term Asset (

Impairment of Long-Term Asset (Details Narrative) - 3 months ended Mar. 31, 2015	USD ($)	CAD ($)
Loss on investment	$ 326,321
CAD [Member]
Loss on investment		$ 414,428
January 2016 [Member] \| CAD [Member]
Proceeds from sale of building		$ 15,500,000

Discontinued Operations - Sched

Discontinued Operations - Schedule of Discontinued Operations (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]
Accounts receivable	$ 76,510		$ 45,845
Prepaid expenses			201,677
Notes receivable, related parties			33,480
Property, plant & equipment, net	14,799,269		14,737,960
Total Assets	14,875,779		15,022,433
Accounts payable and accrued liabilities			2,253,222
Accrued interest, shareholders	113,456
Mortgage payable	7,529,488		8,083,060
Accrued stock payable			209,992
Customer deposits	39,352
Notes payable	164,491
I/C Notes payable	3,725,848
Notes payable to shareholders, net of discount	1,794,149		1,951,918
Total Liabilities	13,366,784		12,498,192
Total Stockholders’ Equity	1,508,995		2,524,241
Total Liabilities and Stockholders’ Equity	14,875,779		$ 15,022,433
Rental income	102,306
Consulting fees	323,932	512,014
Professional fees	45,977	151,842
General and administrative	533,641	78,308
Total operating expense	903,550	742,164
Loss from discontinued operations	(801,244)	(742,164)
Interest expense, shareholders	(42,534)	(1,951)
Interest expense	(116,029)
Interest income	69
Loss on impairment of asset	(333,721)
Foreign currency gain (loss), net	(30,262)	(53,879)
Total Other Income (Expense)	(522,477)	(55,830)
Net loss from discontinued operations	$ (1,323,721)	$ (797,994)
Loss per share on discontinued operations - Basic and Diluted	$ (0.04)	$ (0.72)
Weighted Average Common Shares Outstanding - Basic	29,843,749	1,107,794

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Jan. 29, 2016CAD ($)shares	Mar. 31, 2015USD ($)shares	Mar. 31, 2015CAD ($)shares	Mar. 10, 2015USD ($)shares	Mar. 10, 2015CAD ($)shares	Mar. 05, 2015USD ($)shares	Mar. 05, 2015CAD ($)shares	Feb. 08, 2015USD ($)shares	Feb. 08, 2015CAD ($)shares	Jan. 30, 2015USD ($)shares	Jan. 30, 2015CAD ($)shares	Jan. 12, 2015USD ($)shares	Jan. 12, 2015CAD ($)shares	Jan. 09, 2015USD ($)shares	Jan. 09, 2015CAD ($)shares	Aug. 31, 2016$ / sharesshares	Jan. 31, 2016CAD ($)	Mar. 31, 2015CAD ($)shares	Dec. 31, 2015CAD ($)shares	Oct. 31, 2015CAD ($)$ / shares
Number of common shares issued during period \| shares		15,000	15,000	18,333	18,333	8,000	8,000	40,000	40,000	40,000	40,000	10,000	10,000	75,000	75,000
Number of common shares issued during period, value		$ 35,550		$ 43,450		$ 24,000		$ 80,000		$ 79,000		$ 30,000		$ 127,500
Avonlea-Drewry Holdings Inc. [Member] \| Consulting Agreement [Member]
Number of shares owned \| shares																		3,750
Common stock percentage																		8.00%
Cura-Can Health Corp [Member]
Number of shares issued to related party \| shares																1,750,000
CAD [Member]
Number of common shares issued during period, value			$ 45,000		$ 55,000		$ 30,350		$ 100,000		$ 100,000		$ 35,300		$ 150,000
CAD [Member] \| Avonlea-Drewry Holdings Inc. [Member]
Mortgage loan			2,000,000															$ 2,000,000
CAD [Member] \| Avonlea-Drewry Holdings Inc. [Member] \| Consulting Agreement [Member]
Mortgage loan			1,000,000															1,000,000
Forbearance fee																		250,000
CAD [Member] \| Cura-Can Health Corp [Member]
Price per share \| $ / shares																$ 1
First Mortgage [Member] \| CAD [Member]
Mortgage loan			9,400,000															9,400,000
Second Mortgage [Member] \| CAD [Member]
Mortgage loan			$ 2,300,000															$ 2,300,000
Subsequent Event [Member] \| Avonlea-Drewry Holdings Inc. [Member] \| Consulting Agreement [Member]
Number of shares owned \| shares																			3,750
Common stock percentage																			8.00%
Subsequent Event [Member] \| The Hydropothecary Corporation [Member]
Number of common shares issued during period \| shares	250,000
Number of common shares issued during period, value	$ 1,000,000
Subsequent Event [Member] \| The Hydropothecary Corporation [Member] \| Former Director [Member]
Pay to another shareholder loan	$ 1,000,000
Subsequent Event [Member] \| CAD [Member]
Proceeds from sale of building mortgage																	$ 15,500,000
Repayment of debt																	$ 254,000
Subsequent Event [Member] \| CAD [Member] \| Avonlea-Drewry Holdings Inc. [Member]
Mortgage loan																			$ 2,000,000
Subsequent Event [Member] \| CAD [Member] \| Avonlea-Drewry Holdings Inc. [Member] \| Consulting Agreement [Member]
Mortgage loan																			1,000,000
Subsequent Event [Member] \| CAD [Member] \| The Hydropothecary Corporation [Member]
Non-refundable deposit																				$ 1,000,000
Desposit funded by loan																				$ 1,000,000
Price per share \| $ / shares																				$ 4
Subsequent Event [Member] \| CAD [Member] \| The Hydropothecary Corporation [Member] \| Tranche One [Member]
Non-refundable deposit																				$ 500,000
Subsequent Event [Member] \| CAD [Member] \| The Hydropothecary Corporation [Member] \| Tranche Two [Member]
Non-refundable deposit																				$ 500,000
Subsequent Event [Member] \| First Mortgage [Member] \| CAD [Member]
Mortgage loan																			9,400,000
Subsequent Event [Member] \| Second Mortgage [Member] \| CAD [Member]
Mortgage loan																			$ 2,300,000