Sunvault Energy (SVLT) 10-Q/A 2 Apr 15 2014 Q2 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Mar. 04, 2015
Document And Entity Information
Entity Registrant Name	SunVault Energy, Inc.
Entity Central Index Key	1547716
Document Type	10-Q
Document Period End Date	30-Jun-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		106,878,613
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2014

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets:
Cash	$243,449	$547,288
Accounts receivable, net of allowance for doubtful accounts of $nil (December 31, 2013 - $nil) (Note 5)	1,197,646	987,267
Inventory	1,256,229	589,320
Due from related party (Note 13)	55,295	22,815
Prepaid expenses and deposits (Note 13)	141,616	76,681
Total current assets	2,894,235	2,223,371
Restricted cash (Note 6)	14,050	14,102
Deferred financing costs (Note 8)	21,204
License	51,690
Property and equipment (Note 7)	2,449,527	1,546,005
Goodwill	425,656	145,183
Total assets	5,856,362	3,928,661
Current liabilities:
Bank indebtedness	191,753
Accounts payable and accrued liabilities (Note 13)	1,141,945	471,855
Current portion of long-term debt (Note 11)	155,362	155,932
Current portion of capital lease obligations (Note 12)	133,597	70,032
Deferred revenue	2,039,026	1,855,097
Loans payable (Note 9)	1,288,942	1,194,886
Due to related parties (Note 13)	695,520	329,195
Total current liabilities	5,646,145	4,076,997
Site retirement obligation (Note 10)	71,422	71,684
Convertible debt (Note 8)	229,772
Long-term debt (Note 11)	453,116	532,160
Capital lease obligations (Note 12)	271,340	38,749
Total liabilities	6,671,795	4,719,590
Nature of operations and continuance of business (Note 1)
Commitments and contingencies (Note 17)
Subsequent events (Note 18)
Stockholder's deficit
Common stock, 500,000,000 shares authorized, $0.001 par value 92,788,613 and 65,177,333 shares issued and outstanding, respectively	92,788	65,177
Additional paid-in capital	526,410	-65,177
Deferred compensation (Note 14)	-41,005
Accumulated other comprehensive income	96,036	75,791
Deficit	-1,904,380	-1,321,331
Total Sunvault Energy, Inc. stockholders' deficit	-1,230,151	-1,245,540
Non-controlling interest	414,718	454,611
Total stockholder's deficit	-815,433	-790,929
Total liabilities and stockholder's deficit	$5,856,362	$3,928,661

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Stockholders' equity
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	92,788,613	65,177,333
Common stock, shares outstanding	92,788,613	65,177,333

Statements_of_Operations_and_C

Statements of Operations and Comprehensive Loss (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue
Non-program service revenue	$240,590	$380,735	$463,296	$638,406
Recycling revenue	354,114	114,131	504,446	115,501
Scrap metal revenue	17,364	18,572	23,209	34,982
Services rig and software revenue	36,716	41,218	83,847	76,912
Tire collections	272,412	353,332	522,998	813,134
Tire shred revenue	177,621	1,093,813	603,161	1,407,697
Transportation revenue	709,357		709,357
Total revenue	1,808,174	2,001,801	2,910,314	3,086,632
Direct costs
Amortization	61,363	76,809	110,293	154,572
Equipment rental and maintenance	225,484	101,113	329,679	208,195
Freight and transportation (Note 13)	218,071	489,634	525,537	957,168
Labour (Note 13)	713,604	160,153	872,674	293,881
Materials	-147,774	445,479	-88,045	466,000
Provision for costs to complete tire processing	102,216	287,886	185,621	341,652
Sales and marketing (Note 13)	1,529	16,418	3,042	32,075
Site operating costs	53,292	89,807	110,943	169,319
Total direct costs	1,227,785	1,667,299	2,049,744	2,622,862
Gross profit	580,389	334,502	860,570	463,770
Operating expenses
Administrative fees	37,050	37,012	71,036	70,047
Amortization	8,737	7,839	15,009	14,307
Bad debt expense	21,658		21,658
Consulting fees (Note 13)	431,761	69,472	490,821	142,894
Equipment rental and maintenance	36,580	8,492	47,721	21,523
Foreign exchange gain	-12,680		-12,680
Interest expense	34,529	22,972	34,529	22,972
Labour (Note 13)	57,727	49,303	95,283	49,303
Management fees (Note 13)	201,055	156,607	327,898	284,472
Office and miscellaneous	62,205	47,045	107,663	86,286
Professional fees	189,718	31,007	222,432	140,168
Rent (Note 13)	63,390	22,940	91,369	37,030
Travel and entertainment	50,176	15,279	73,143	34,310
Total operating expenses	1,181,906	467,968	1,585,882	903,312
Net loss before other income	-601,517	-133,466	-725,312	-439,542
Other income
Gain on settlement of debt	20,400		20,400
Net loss	-581,117	-133,466	-704,912	-439,542
Less: net loss attributable to non-controlling interest	67,818	49,521	121,863	157,086
Net loss attributable to Sunvault Energy, Inc.	-513,299	-83,945	-583,049	-282,456
Foreign currency translation gain (loss)	-10,839	52,904	20,245	82,671
Comprehensive loss attributable to Sunvault Energy, Inc.	($524,138)	($31,041)	($562,804)	($199,785)
Loss per share attributable to Sunvault Energy, Inc. shareholders, basic and diluted	($0.01)		($0.01)	($0.01)
Weighted average shares outstanding used in the calculation of net loss attributable to Sunvault Energy, Inc. per common share	89,654,532	19,500,000	69,318,540	19,500,000

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Operating activities
Net loss	($704,912)	($439,542)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization	123,056	168,879
Amortization of deferred financing costs	2,246
Gain on settlement of debt	-20,400
Stock-based compensation	286,423
Changes in operating assets and liabilities:
Accounts receivable	-208,317	-864,256
Inventory	-220,755	466,000
Due from related party	-68,164	-38,384
Prepaid expenses and deposits	-40,951	30,529
Accounts payable and accrued liabilities	512,347	44,982
Deferred revenue	185,621	341,652
Due to related parties	114,996	486,251
Net cash provided by (used in) operating activities	-38,810	196,111
Investing activities
Cash acquired on recapitalization	562
Cash acquired on acquisition of 1098541 Alberta Ltd.		322,973
License costs	-21,690
Purchase of property and equipment	-426,686	-34,263
Net cash provided by (used in) investing activities	-447,814	288,710
Financing activities
Bank indebtedness	58,505
Deferred financing costs	-23,450
Proceeds from convertible debt	229,772
Repayment of loans payable	-16,411	-207,002
Repayment of long-term debt	-75,044	-45,189
Repayment of capital lease obligations	-54,249	-38,418
Repayments to related parties		-29,527
Net cash provided by (used in) financing activities	119,123	-320,136
Effect of foreign exchange rate changes on cash	63,662	-11,643
Increase (decrease) in cash	-303,839	153,042
Cash, beginning of period	547,288	39,528
Cash, end of period	243,449	192,570
Non-cash investing and financing activities:
Shares issued to settle convertible debt	37,833
Shares issued to settle related party debt	31,100
Supplemental disclosures:
Interest paid	31,927	30,744
Income taxes paid

1_Nature_of_Operations_and_Con

1. Nature of Operations and Continuance of Business	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Nature of Operations and Continuance of Business	Sunvault Energy, Inc. (the “Company) was incorporated in the State of Nevada on December 8, 2010 under the name China Green Clothing Inc. The Company changed its name on April 29, 2011 to My Natural Baby Boutique Inc. then to Organic Treehouse Ltd. on January 5, 2012 then to Sunvault Energy, Inc. on May 24, 2013. The Company’s previous business was in the wholesale and distribution of organic infant and toddler products which was discontinued on May 8, 2013. On February 19, 2014, the Company entered into a share purchase agreement to acquire 100% of the shares of 1454004 Alberta Ltd., which holds 100% of the issued and outstanding shares of CleanGen Power Corp. and 50% of the issued and outstanding shares of CleanGen Inc. CleanGen Inc. is a company based in Alberta, Canada that operates Cutting Edge Tire Recycling LP, CleanGen Aboriginal HR Services Ltd., and Coole Immersive Inc. (refer to Note 3). On April 11, 2014, the Company entered into a purchase agreement with 1301540 Alberta Ltd. (“1301540”), an Alberta, Canada corporation, operating under the name Werkman Transport, (refer to Note 4) to acquire its business operations. The Company’s current business is to provide renewables integration into energy production, energy delivery, and energy consumption as well as transport services.
	These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has never generated revenues since inception and is unlikely generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. As at June 30, 2014, the Company has a working capital deficiency of $2,751,910 and has accumulated losses of $1,904,380 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2_Significant_Accounting_Polic

2. Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Significant Accounting Policies	(a)	Basis of Presentation
	These consolidated financial statements and related notes are prepared in conformity with accounting principles generally accepted in the United States and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Werkman Transport Inc. and 1454004 Alberta Ltd., including 1454004 Alberta Ltd.’s wholly-owned subsidiary, CleanGen Power Corp., and its 51% owned subsidiary CleanGen Inc., including CleanGen Inc.’s wholly-owned subsidiaries, CleanGen Aboriginal HR Services Ltd. and 1098541 Alberta Ltd. (which is the general partner for CuttingEdge Tire Recycling Limited Partnership) and its 75.5% owned subsidiary Coole Immersive Inc. All inter-company balances and transactions have been eliminated.
	(b)	Interim Financial Statements
	These interim unaudited consolidated financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.
	(c)	Use of Estimates
	The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the estimated useful lives and recoverability of property and equipment, valuation of inventory, impairment of goodwill and licenses, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	(d)	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
	(e)	Accounts Receivable
	The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on the business environment, historical bad debt expense, the age of receivable and the specific identification of receivables the Company considers at risk.
	(f)	Inventory
	Inventory consists of shredded tire inventory and is comprised entirely of finished products. Inventory is valued at the lower of cost and net realizable value. Cost is determined by the first-in, first-out method. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs.
	(g)	Equipment
	Equipment is initially recorded at cost. Amortization is provided using the following rates:
	Building		20 years straight-line
	Computer equipment		3 years straight-line
	Field and production equipment		5 to 15 years straight-line
	Furniture		20% declining balance
	Transportation equipment		10 to 20 years straight-line
	(h)	Goodwill
	Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.
	The Company consists of a single reporting unit. The impairment test is carried out in two steps. In the first step, the carrying amount of the reporting unit including goodwill is compared with its fair value. The estimated fair value is determined utilizing a market-based approach, based on the quoted market price of the Company’s stock in an active market, adjusted by an appropriate control premium. When the carrying amount of a reporting unit exceeds its fair value, goodwill of the reporting unit is considered to be impaired and the second step is necessary.
	In the second step of the goodwill impairment test, the implied fair value of the reporting unit’s goodwill is compared with its carrying amount to measure the amount of the impairment loss, if any. The implied fair value of goodwill is determined in the same manner as the value of goodwill is determined in a business combination using the fair value of the reporting unit as if it were the acquisition price. When the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of the goodwill, an impairment loss is recognized in an amount equal to the excess and is presented as a separate line item in the consolidated statements of operations. Establishing an implied fair value of goodwill requires the Company to make estimates for key inputs into complex valuation models and to apply significant judgment in the selection of estimates, assumptions and methodologies required to complete the analysis. Areas of judgment include, but are not limited to, development of multi-year business cash flow forecasts, the selection of discount rates and the identification and valuation of unrecorded assets.
	(i)	Impairment of Long-lived Assets
	In accordance with ASC 360, “Property, Plant, and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
	(j)	Site Retirement Obligations
	A site retirement obligation is recognized at the best estimate of the expenditure required to settle the present obligation at the balance sheet date when the liability for a site retirement obligation is incurred and a reasonable estimate of the obligation is determinable. The best estimate of the site retirement obligation is the present value of the amount the Company would rationally pay to settle the obligation, or transfer it to a third party, at the balance sheet date.
	When a liability is recognized, a corresponding site retirement cost is capitalized to the carrying amount of the related asset. The site retirement cost is amortized over the estimated useful life of the related asset or over the lease term.
	The Company recognizes changes to the liability due to the passage of time in operating expenses, as accretion. Changes due to passage of time are calculated by applying an interest method of allocation using the discount rate used in the original calculation of the site retirement obligation. The Company recognizes changes to the liability arising from revisions to the timing, amount of expected undiscounted cash flows or discount rate as an increase or decrease to the carrying amounts of the site retirement obligation and the related site retirement capitalized cost.
	(k)	Leases
	A lease that transfers substantially all of the benefits and risks of ownership is classified as a capital lease. At the inception of a capital lease, an asset and a payment obligation are recorded at an amount equal to the lesser of the present value of the minimum lease payments and the property’s fair market value. Assets classified as capital leases are amortized using the declining balance method, over their estimated useful lives. All other leases are accounted for as operating leases and rental payments are expensed as incurred.
	(l)	Revenue Recognition
	For tires qualifying under Alberta Recycling Management Authority (“ARMA”) programs, tire collections revenue from ARMA is recognized when tires are picked up from clients. Revenue from ARMA for processing these tires is recognized when the tire shred is delivered to an approved location. Costs incurred to process these tires are recorded as inventory until delivery occurs.
	For tires that do not qualify under ARMA programs (“non-program” tires), tire collections revenue is recognized when tires are received at the Company’s premises and collectability is reasonable assured. Customers also pay a recycling fee for tires delivered to the Company’s premises, which is recorded as deferred revenue. The Company recognizes the recycling fee revenue once the tires have been processed.
	Revenue on sales of processed tires is recognized when a price is agreed, tire shred is delivered to customers, and collectability is reasonably assured.
	The Company derives further revenue from wood recycling, equipment rentals, sand sales, tipping fees, service rig training, transportation, and software service. In accordance with ASC 605, “Revenue Recognition”, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, and collectability is reasonably assured.
	Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonable assured. If collectability is not considered reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs.
	(m)	Income Taxes
	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
	(n)	Foreign Currency Translation
	The Company’s functional currency is the Canadian dollar and its reporting currency is the U.S. dollar. Management has adopted ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation of foreign currency denominated transactions or balances are included in the determination of income.
	The Company follows the current rate method to translate its consolidated financial statements to its reporting currency. Accordingly, assets and liabilities are translated into US dollars at the period end exchange rate while revenue and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income.
	(o)	Financial Instruments and Fair Value Measures
	ASC 820, “Fair Value Measurements and Disclosures” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash, accounts receivable, restricted cash, accounts payable and accrued liabilities, amounts due to/from related parties, loans payable, convertible debt, long-term debt, and capital lease obligations. Pursuant to ASC 820, the fair values of cash and restricted cash are determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	(p)	Comprehensive Income
	ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. During the six months ended June 30, 2014, and 2013, the Company recognized foreign currency translation gains of $20,245 and $82,671, respectively, in comprehensive income.
	(q)	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3_Acquisition_of_1454004_Alber

3. Acquisition of 1454004 Alberta Ltd.	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Acquisition of 1454004 Alberta Ltd.	On February 19, 2014, the Company entered into a share purchase agreement to acquire 100% of the shares of 1454004 Alberta Ltd. (“1454004”), which holds 100% of the issued and outstanding shares of CleanGen Power Corp. and 50% of the issued and outstanding shares of CleanGen Inc., in exchange for 19,500,000 shares of common stock of the Company. CleanGen Inc. is a company based in Alberta, Canada that operates Cutting Edge Tire Recycling LP, CleanGen Aboriginal HR Services Ltd., and Coole Immersive Inc.
	The share purchase agreement was a capital transaction in substance and therefore has been accounted for as a reverse capitalization. Under reverse capitalization accounting, 1454004 was considered the acquirer for accounting and financial reporting purposes, and acquired the assets and assumed the liabilities of the Company. Assets acquired and liabilities assumed are reported at their historical amounts. These consolidated financial statements include the accounts of the Company since the effective date of the recapitalization and the historical accounts of 1454004 since inception.
	The comparative figures as of December 31, 2013, and for the six months ended June 30, 2013, are those of 1454004 and 1454004 is deemed to be the continuing entity for accounting purposes.
	The assets acquired and liabilities assumed from Sunvault Energy, Inc. are as follows:
		$
	Cash		562
	Assets held for sale		500,000
	Licenses		30,000
	Accounts payable and accrued liabilities		(152,064	)
	Convertible debt		(22,167	)
	Loan payable		(115,281	)
	Due to related parties		(77,110	)
	Total purchase price		163,940

4_Acquisition_of_Werkman_Trans

4. Acquisition of Werkman Transport	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
4. Acquisition of Werkman Transport	On April 11, 2014, the Company entered into a purchase agreement with 1301540 Alberta Ltd. (“1301540”), an Alberta, Canada corporation, operating under the name Werkman Transport. Pursuant to the agreement, the Company agreed to purchase all of the transportation assets and other assets of 1301540, excluding all land and buildings, but including the right to use the name Werkman Transport at a purchase price of Cdn$3,000,000, payable in shares of common stock. Cdn$1,000,0000 or 5,000,000 shares of common stock are to be issued upon closing with the remaining shares of common stock to be issued after six months have elapsed from the closing date. Pursuant to the agreement, the Company created a new, wholly-owned subsidiary, named Werkman Transport Inc. (“WTI”), under which the purchased assets and assumed liabilities of 1301540 were transferred upon receipt by 1301540 of the 5,000,000 shares of common stock of the Company. In addition, WTI entered into a five year contract with 1301540 to supply management services of Jason Werkman at a rate of Cdn$10,000 per month. On April 15, 2014 (the “Closing Date”), the Company issued 5,000,000 shares of common stock pursuant to the purchase agreement.
	In accordance with ASC 805, Business Combinations, the purchase agreement was deemed a business combination for accounting purposes. Assets acquired and liabilities assumed are reported at their fair values as at the Closing Date. The purchase price was determined to be $422,601 based on an independent valuation of WTI’s business.
	The fair value of the assets acquired and liabilities assumed from 1301540 are as follows:
		$
	Accounts receivable		59,242
	Prepaid expenses		4,554
	Transportation equipment		498,179
	Goodwill		273,224
	Accounts payable and accrued liabilities		(11,077	)
	Loan payable		(128,001	)
	Due to related party		(13,493	)
	Capital lease obligations		(260,027	)
	Total purchase price		422,601

5_Accounts_Receivable

5. Accounts Receivable	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Accounts Receivable		June 30,		December 31,
		2014		2013
		$		$
	Trade accounts receivable		1,157,433		952,575
	GST receivable		35,251		30,088
	Corporate taxes receivable		2,527		2,536
	Other		2,435		2,068
			1,197,646		987,267

6_Restricted_Cash

6. Restricted Cash	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
6. Restricted Cash	As at June 30, 2014, the Company had restricted cash of $14,058 (Cdn$15,000) (December 31, 2013 - $14,102 (Cdn$15,000)), which represents cash pledged as security for the Company’s credit cards. The amount bears interest at 0.85% per annum.

7_Property_and_Equipment

7. Property and Equipment	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Property and Equipment
		Cost		Accumulated amortization		Net book value		Net book
		$		$		as at June 30,		value as at
						2014		December 31,
						$		2013
								$
	Building		102,979		–		102,979		–
	Computer equipment		31,802		11,375		20,427		22,395
	Field and production equipment		1,966,263		321,242		1,645,021		1,505,806
	Furniture		22,630		7,847		14,783		5,390
	Land		80,392		–		80,392		12,414
	Transportation equipment		597,223		11,298		585,925		–
			2,801,289		351,762		2,449,527		1,546,005
	Included in field equipment are assets under capital lease with an original cost of $254,911 (December 31, 2013 - $255,846) and accumulated amortization of $63,869 (December 31, 2013 - $45,831). Included in production equipment are assets under capital lease with an original cost of $47,030 (December 31, 2013 - $47,203) and accumulated amortization of $3,136 (December 31, 2013 - $1,574). Included in transportation equipment are assets under capital lease with an original cost of $412,697 (December 31, 2013 - $nil) and accumulated amortization of $7,919 (December 31, 2013 - $nil). During the six months ended June 30, 2014, amortization expense includes $27,692 (2013 - $32,228) related to assets under capital leases.
	Field equipment includes machinery with a carrying value of $nil (December 31, 2013 - $214,484) which was not available for use as at June 30, 2014. As a result, no amortization of these assets has been recorded.

8_Convertible_Debt

8. Convertible Debt	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Convertible Debt	(a) On October 31, 2013, the Company issued a convertible promissory note in exchange for accounts payable of $15,000. The note bears interest at 8% per annum, is unsecured, and due on April 30, 2014. The unpaid amount of principal and accrued interest can be converted at any time at the holder’s option at a price of $0.50 per share of the Company’s common stock. During the three months ended March 31, 2014, the Company issued additional amount under this convertible promissory note totalling $7,167 under the same terms. The maturity date will be accelerated to the closing date of any financing transaction in which the Company raises at least $250,000 in gross proceeds. On April 10, 2014, the Company issued 110,835 shares of common stock to settle the convertible debt of $22,167. Refer to Note 14(f).
	(b) On November 1, 2013, the Company issued a convertible promissory note in exchange for accounts payable of $25,000. The note bears interest at 8% per annum, is unsecured, and due on April 30, 2014. The unpaid amount of principal and accrued interest can be converted at any time at the holder’s option at a price of $0.50 per share of the Company’s common stock. In December 2013, the Company issued additional amount under this convertible promissory note totalling $10,000 under the same terms. The Company is to issue the holder 45,000 shares of common stock upon the initial conversion of this promissory note. The maturity date will be accelerated to the closing date of any financing transaction in which the Company raises at least $250,000 in gross proceeds. On February 14, 2014, the Company issued 350,000 shares of common stock to settle the convertible debt of $35,000. Refer to Note 14(a).
	(c) Effective April 22, 2014, the Company entered into private placement subscription agreements with several investors pursuant to which the Company issued convertible debentures in the aggregate amount of $229,772. The convertible debentures carry interest at the rate of 8% calculated annually and paid quarterly and may be converted into shares of the Company’s common stock at any time at the conversion price of $0.30 per share. The Company must pay back the principal amount outstanding and accrued and unpaid interest any time before or at the maturity date of April 22, 2016. The Company incurred financing costs of $23,450 in connection with the financing, which was deferred and will be amortized over the term of the debt. During the six months ended June 30, 2014, the Company amortized $2,246 of the deferred financing costs.
	In accordance with ASC 470-20, “Debt with Conversion and Other Options”, the Company determined that the convertible promissory note contained no embedded beneficial conversion feature as the convertible promissory note was issued with a conversion price higher than the fair market value of the Company’s shares of common stock at the time of issuance.

9_Loans_Payable

9. Loans Payable	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Loans Payable	(a) As at June 30, 2014, the Company owed $360,622 (Cdn$385,000) (December 31, 2013 - $361,944 (Cdn$385,000)) to Kanata Metis Cultural Enterprises Ltd. (“Kanata”). The amount is non-interest-bearing, unsecured, and due on demand.
	(b) On November 9, 2011, the Company issued a promissory note to Kanata, whereby the Company borrowed $374,672 (Cdn$400,000) (December 31, 2013 - $376,046 (Cdn$400,000)), which is non-interest-bearing, unsecured, and due on demand.
	(c) On December 14, 2011, the Company issued a promissory note to Kanata, whereby the Company borrowed $421,507 (Cdn$450,000) (December 31, 2013 - $423,052 (Cdn$450,000)), which is non-interest-bearing, unsecured, and due on demand.
	(d) As at June 30, 2014, the Company owed $16,860 (Cdn$18,000) (December 31, 2013 – $33,844 (Cdn$36,000)) to Terrence Smith for the acquisition of Coole on July 19, 2012. The amount was secured by Coole, non-interest bearing, and is due on December 31, 2014, with monthly payments of $2,810 (Cdn$3,000).
	(e) As at June 30, 2014, the Company owed $115,281 (December 31, 2013 – $nil) to a non-related party for expenses paid on behalf of the Company. The amount due is non-interest bearing, unsecured, and due on demand.

10_Site_Retirement_Obligation

10. Site Retirement Obligation	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Site Retirement Obligation	The Company operates on aboriginal land and is legally required to dismantle and remove equipment and debris when the land is disposed of. A site retirement obligation has been accrued and a corresponding amount has been capitalized as a site retirement cost, which has been fully amortized to site and operating expenses. The Company estimated the initial fair value of the site retirement obligation using discounted future cash flows. The significant assumptions used to determine fair value include the cost of removal of equipment, debris and soil. Costs have been estimated using current market rates for such services commencing in the year 2015.

11_Longterm_Debt

11. Long-term Debt	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Long-term Debt
		June 30,				December 31,
		2014				2013
		$0				$0
	Business Development Bank of Canada, repayable in monthly instalments of Cdn$6,000 plus interest at 7%, maturing May 17, 2018, secured by a general interest in all present and after acquired property.		264,144				298,956
	Business Development Bank of Canada, repayable in monthly instalments of Cdn$6,667 plus interest at 8%, maturing May 17, 2018, secured by a general interest in all present and after acquired property.		293,508				332,190
	John Deere Finance, repayable in monthly installments of Cdn$1,262 including interest at 0%, maturing on January 1, 2018, secured by specific equipment.		50,826				56,946
			608,478				688,092
	Less: current portion		(155,362	)			(155,932	)
	Long-term portion		453,116				532,160
	Principal repayments on long-term debt in each of the next five years are as follows:
	Year			$
	2014	(Cdn$83,554)		$	78,261
	2015	(Cdn$167,147)			156,564
	2016	(Cdn$167,147)			156,564
	2017	(Cdn$167,147)			156,564
	2018	(Cdn$64,617)			60,525
					608,478

12_Capital_Lease_Obligations

12. Capital Lease Obligations	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Capital Lease Obligations		June 30,			31-Dec-13
		2014			$
		$
	Treadco Inc., equipment lease repayable in monthly installments of $4,460 including interest at 12% per annum, due in February 2015, secured by specific field equipment.		33,078			57,224
	Coast Capital, equipment lease repayable in monthly instalments of $1,111 including interest at 8.23% per annum, due in July 2017, secured by production equipment.		36,185			41,390
	John Deere, equipment lease repayable in monthly installments of $2,461, due in May 2014, secured by field equipment.		–			10,167
	Travelers Financial Corporation, equipment lease repayable in monthly installments of $1,961, due in June 2016, secured by transportation equipment.		43,340			–
	Travelers Financial Corporation, equipment lease repayable in monthly installments of $1,989, due in September 2016, secured by transportation equipment.		50,614			–
	Travelers Financial Corporation, equipment lease repayable in monthly installments of $3,923, due in June 2018, secured by transportation equipment.		160,996			–
	Mercado Capital Corporation, equipment lease repayable in monthly installments of $1,635, due in June 2019, secured by transportation equipment.		80,724			–
			404,937			108,781
	Less: current portion		(133,597	)		(70,032	)
	Long-term portion		271,340			38,749
	Future minimum lease payments related to capital lease obligations are as follows:
		$
	2014		91,493
	2015		135,652
	2016		111,670
	2017		74,465
	2018		43,388
	2019		8,409
			465,077
	Less: imputed interest		(60,140	)
			404,937
	Less: current portion		(133,597	)
	Long-term portion		271,340

13_Related_Party_Transactions

13. Related Party Transactions	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Related Party Transactions	(a) As at June 30, 2014, the Company had $6,798 (December 31, 2013 - $nil) in prepaid expense incurred to a company controlled by the President of the Company.
	(b) As at June 30, 2014, the Company had $5,000 (December 31, 2013 - $nil) in prepaid expense incurred to the Chief Technology Officer of the Company.
	(c) As at June 30, 2014, the Company had $11,283 (December 31, 2013 - $nil) in prepaid expenses incurred to a significant shareholder.
	(d) As at June 30, 2014, the Company owed $14,980 (December 31, 2013 - $nil) to the Treasurer and Secretary of the Company, which is unsecured, non-interest bearing, and due on demand.
	(e) As at June 30, 2014, the Company owed $28,497 (December 31, 2013 - $nil) to a director of the Company, which is unsecured, non-interest bearing, and due on demand.
	(f) As at June 30, 2014, the Company owed $309,134 (Cdn$330,031) (December 31, 2013 - $310,266 (Cdn330,031)) to Elizabeth Metis Society, an entity under common control, related to the acquisition of 1098541 Alberta Ltd. The amount is unsecured, non-interest bearing, and due on demand.
	(g) As at June 30, 2014, the Company owed $27,875 (Cdn$29,759) (December 31, 2013 - $18,929 (Cdn$20,134)) to a company controlled by the President of 1454004, which is unsecured, non-interest bearing, and due on demand. Of this amount, $5,269 (Cdn$5,625) is included in accounts payable and accrued liabilities.
	(h) As at June 30, 2014, the Company was owed $55,295 (Cdn$59,032) (December 31, 2013 - $22,815 (Cdn$24,268)) from a shareholder of Coole, which is unsecured, non-interest bearing, and due on demand.
	(i) As at June 30, 2014, the Company owed $30,545 (Cdn$32,610) (December 31, 2013 – $nil) to the President of WTI, which is unsecured, non-interest bearing, and due on demand.
	(j) As at June 30, 2014, the Company owed $289,758 (Cdn$309,345) (December 31, 2013 – $nil) to a company controlled by the President of WTI, for the acquisition of certain assets and assumption of certain liabilities of 1301540 on April 15, 2014. The amount owed is secured by WTI, non-interest bearing, and is due on October 15, 2014. Refer to Note 18(g).
	(k) As at June 30, 2014, the Company owed $31,822 (Cdn$33,973) (December 31, 2013 - $nil) to a company controlled by the brother of the President of WTI, which is unsecured, non-interest bearing, and due on demand. The amount was included in accounts payable and accrued liabilities.
	(l) For the six months ended June 30, 2014, the Company incurred management fees of $72,937 (2013 - $92,027), consulting fees of $19,146 (2013 - $nil) and rent expense of $nil (2013 - $6,890) to the President and companies controlled by the President of 1454004.
	(m) For the six months ended June 30, 2014, the Company incurred consulting fees of $60,000 (2013 - $nil) to a significant shareholder.
	(n) For the six months ended June 30, 2014, the Company incurred freight and transportation expenses of $63,378 (2013 - $157,515) and sales and marketing expenses of $nil (2013 - $29,773) to a company owned by the spouse of a member of management of the Company. As at June 30, 2014, $nil (December 31, 2013 - $40,076 (Cdn$42,629)) of these charges was included in accounts payable and accrued liabilities.
	(o) For the six months ended June 30, 2014, included in management fees are the following amounts:
	·	$55,000 (2013 - $nil) paid to the President of the Company;
	·	$16,500 (2013 - $nil) paid to the Chief Technology Officer of the Company;
	·	$10,000 (2013 - $nil) paid to a director of the Company;
	·	$22,793 (2013 - $nil) paid to the President of WTI;
	·	$39,283 (2013 - $26,657) paid to the daughter of the President of 1454004;
	·	$23,249 (2013 - $19,869) paid to the son of the President of 1454004; and
	·	$82,054 (2013 - $64,074) paid to a director of 1454004.
	(p) For the six months ended June 30, 2014, included in labour are the following amounts:
	·	$5,989 (2013 - $nil) paid to the President of WTI;
	·	$5,989 (2013 - $nil) paid to the spouse of the President of WTI;
	·	$2,357 (2013 - $9,842) paid to the daughter of the President of 1454004;
	·	$22,805 (2013 - $26,144) paid to the son of the President of 1454004; and
	·	$6,838 (2013 - $nil) paid to a director of 1454004.

14_Common_Stock

14. Common Stock	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Common Stock	(a) On February 18, 2014, the Company issued 350,000 shares of common stock to settle convertible debt of $35,000. Refer to Note 8(b). These shares of common stock were included in the accounts of the Company as at the effective date of the recapitalization. Refer to Note 3.
	(b) On February 18, 2014, the Company issued 300,000 shares of common stock pursuant to a licensing agreement. Refer to Note 17(c). These shares of common stock were included in the accounts of the Company as at the effective date of recapitalization. Refer to Note 3.
	(c) On March 7, 2014, the Company issued 19,500,000 shares of common stock pursuant to the share purchase agreement with 1454004. Refer to Note 3.
	(d) On April 4, 2014, the Company issued 120,000 shares of common stock with a fair value of $15,600 to a company controlled by the President of the Company to settle debt of $30,000. The Company recorded a gain on settlement of debt of $14,400.
	(e) On April 4, 2014, the Company issued 50,000 shares of common stock with a fair value of $6,500 to the Chief Technology Officer of the Company to settle debt of $12,500. The Company recorded a gain on settlement of debt of $6,000.
	(f) On April 10, 2014, the Company issued 191,130 shares of common stock with a fair value of $37,833 to settle the convertible debt of $22,167, accounts payable of $15,000 and accrued interest of $666. Refer to Note 8(a).
	(g) On April 14, 2014, the Company issued 3,333,334 shares of common stock to acquire 100% of the shares of Eco-West Transport Inc., a company based in Alberta, Canada, which is in the business of providing trucking transportation services. On September 9, 2014, the agreement was mutually rescinded. As a result, the Company cancelled the 3,333,334 shares of common stock issued to Eco-West Transport Inc.
	(h) On April 28, 2014, the Company issued 5,000,000 shares of common stock with a fair value of $140,867 pursuant to the purchase agreement with 1301540. Refer to Note 4.
	(i) On June 5, 2014, the Company issued 100,000 shares of common stock with a fair value of $19,000 to a consultant pursuant to a consulting agreement dated April 15, 2014, of which $7,995 (2013 - $nil) was expensed as consulting fees which reflects the pro-rata portion of the services provided to June 30, 2014. As of June 30, 2014, the remaining amount of $11,005 was recorded as deferred compensation and will be expensed as consulting fees pro-rata over the term of the agreement which ends on October 14, 2014. The fair value of the shares was determined based on the closing price of the Company’s common stock at $0.19 per share on April 15, 2014.
	(j) On June 5, 2014, the Company issued 300,000 shares of common stock with a fair value of $30,000 to a consultant pursuant to a consulting agreement dated March 1, 2014, of which $nil (2013 - $nil) was expensed as consulting fees which reflects the pro-rata portion of the services provided to June 30, 2014. As of June 30, 2014, the remaining amount of $30,000 was recorded as deferred compensation and will be expensed as consulting fees pro-rata over the term of the agreement which will commence in March 2015. The fair value of the shares was determined based on the closing price of the Company’s common stock at $0.10 per share on March 1, 2014.
	(k) On June 5, 2014, the Company issued 500,000 shares of common stock with a fair value of $60,000 to a consultant pursuant to an agreement dated March 15, 2014.
	(l) On June 6, 2014, the Company issued 600,000 shares of common stock with a fair value of $114,000 to a consultant pursuant to an agreement dated April 15, 2014.
	(m) On June 6, 2014, the Company issued 40,150 shares of common stock with a fair value of $7,629 to a consultant pursuant to an agreement dated May 28, 2014.
	(n) On June 11, 2014, the Company issued 60,000 shares of common stock with a fair value of $9,000 to the Chief Technology Officer of the Company to settle debt of $9,000.
	(o) On June 11, 2014, the Company issued 500,000 shares of common stock with a fair value of $95,000 to a consultant pursuant to an agreement dated April 15, 2014.

15_Stock_Options

15. Stock Options

6 Months Ended

Jun. 30, 2014

Notes to Financial Statements

Stock Options

On February 6, 2014, the Company adopted the 2014 Stock Option Plan which permits the Company to grant stock options for up to 12,968,800 shares of common stock to officers, directors, employees, and consultants. The Board of Directors will determine the exercise price and vesting schedule for stock options granted. The maximum term of stock options granted is five years.

A summary of the Company’s stock option activity is as follows:

Number of

Weighted

Aggregate

options

average

intrinsic

exercise

value

price

$

$

Outstanding, December 31, 2013

–

–

Issued as part of the recapitalization

3,100,000

0.1

Outstanding, June 30, 2014

3,100,000

0.1

217,000

Additional information regarding stock options outstanding as at June 30, 2014, is as follows:

Outstanding and exercisable

Range of

Number of

Weighted average remaining contractual life (years)

Weighted

exercise prices

shares

average

$

exercise price

$

0.1

3,100,000

4.6

0.1

16_Share_Purchase_Warrants

16. Share Purchase Warrants	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Share Purchase Warrants	Pursuant to a consulting agreement dated April 15, 2014, the Company issued 100,000 share purchase warrants exercisable at a price of $2 per share for a term of three years. The fair value of the warrants of $1,800 was estimated using the Black-scholes option pricing model with the following weighted average market assumptions: expected life – 3 years; volatility – 100%; dividend rate – 0%; and risk free rate – 0.84%.
	The following table summarizes the continuity of share purchase warrants:
			Number of warrants			Weighted average exercise price $
	Balance, December 31, 2013		–			–
	Issued as part of the recapitalization			20,427,333			2
	Issued to a consultant			100,000			2
	Balance, June 30, 2014			20,527,333			2
	As at June 30, 2014, the following share purchase warrants were outstanding:
	Number of				Exercise	Expiry date
	warrants				price
					$
		60,000			2	16-Sep-15
		34,000			2	17-Sep-15
		333,333			2	15-Nov-15
		100,000			2	15-Apr-17
		20,000,000			2	6-Aug-23
		20,527,333

17_Commitments_and_Contingenci

17. Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Commitments and Contingencies	(a) On August 10, 2010, CleanGen Power Corp. (“CleanGen Power”) entered into a lease agreement for land and a building in consideration for base rent of $2,451 (Cdn$2,617) per month, expiring on March 31, 2015. The minimum lease payments over the remaining term of the lease are as follows:
	Year	$
	2014		14,706
	2015		7,353
			22,059
	(b) On September 14, 2011, CleanGen Power received notice that The Groundworx Co. (“Groundworx") was seeking damages of Cdn$41,648 for repair services provided for a Doppstadt Shredder (the “Shredder”). Management of CleanGen Power asserts that any repair services provided for the Shredder was done without the agreement and the knowledge of CleanGen Power. On October 5, 2012, CleanGen Power has filed a Statement of Defense and Counterclaim, seeking damages of Cdn$6,480,000 from Groundworx for the following: (i) trespassing, including physical damage to the gates and structures located on land that CleanGen Power was entitled to possession of; (ii) removal and conversion of the Shredder without permission; (iii) consequential losses arising from, but not limited to, CleanGen Power’s inability to perform its obligations under agreements with third parties as a direct result of the loss of the Shredder; (iv) damages arising from the disruption of CleanGen Power’s business, causing CleanGen Power to be unable to honour all of its financial obligations to third parties; and (v) administrative time and resources spent by CleanGen Power to locate the Shredder and to deal with the abovementioned acts of Groundworx. On November 16, 2012, CleanGen Power received a Statement of Defense to Counterclaim from Groundworx, who denied all of the allegations in the Counterclaim.
	(c) On December 9, 2013, the Company entered into a licensing agreement pursuant to which the Company has been granted a royalty-bearing, exclusive license to certain patented inventions. The Company has agreed to pay the licensor $3,000 and issue shares of common stock equal to a fair value of $30,000 on or before January 8, 2014. Refer to Note 14(b). The Company will pay royalties to the licensor calculated based on 4% of net sales for licensed products and processes. The minimum royalty payments are to be paid in advance on a quarterly basis as follows: December 3, 2018: - $500; year 2019 - $2,000; year 2020 - $4,000; year 2021 - $6,000; year 2022 - $8,000; and $10,000 for 2023 and every year thereafter for the life of the agreement. If the first sale of a licensed product occurs before 2019, the first minimum royalty payment will be due on December 31 of the year in which the first sale occurred and the due dates for the subsequent minimum royalty payments will be adjusted accordingly. The Company must provide funding of at least $50,000 by January 6, 2014 for research by the licensor in the area of electrochemical based solar cells with energy storage capacity. In addition, the Company must pay the licensor milestone payments as follows: $5,000 upon completion of a working prototype due on March 31, 2018 and $10,000 upon its first commercial sale due on March 31, 2019. The Company must execute the first commercial sales of products to a retail customer on or before March 31, 2019 or the licensor has the right to terminate the agreement. The term of this license will continue until the latter of the date that no licensed patent remains a pending application or an unforceable patent, or the date on which the licensee’s obligation to pay royalties expires.
	(d) On January 16, 2014, the Company entered into an agreement with a company controlled by the President of the Company whereby the Company is to pay $10,000 per month which is to be paid with shares of common stock of the Company until the Company has adequate funding. If the agreement is terminated by the Company without cause or as a result of a change in control, this Company will be entitled to termination pay of $240,000. Refer to Note 14(d).
	(e) On March 31, 2014, CleanGen Power, received a demand for payment of Cdn$1,045,627 from the Province of Alberta pursuant to the biorefining commercialization and market development program grant agreement (the “Grant Agreement”). The amount consists of Cdn$969,157 of grant funds disallowed under the Grant Agreement and Cdn$76,471 of interest earned on the grant funds. While CleanGen Power acknowledges that it was in default of the Grant Agreement, the breach was brought about in part by circumstances beyond CleanGen Power’s control. In particular, a sawdust pile fire incident occurred from December 2 to December 21, 2011, which consumed 250,000 tonnes of wood material to be used for the biomass project worth Cdn$1,500,000 to Cdn$2,000,000 and cost approximately Cdn$500,000 to put out. This greatly affected CleanGen Power’s ability to progress with the project under the Grant Agreement. As such, CleanGen Power is in discussions with the Province of Alberta to reduce or settle the amount owed.
	(f) On April 24, 2014, the Company entered into a Services and Commission Agreement with Aboriginal Financial Services Corporation (“AFSC”) pursuant to which AFSC will provide the Company with knowledge regarding various Aboriginal peoples, groups, organizations and First Nations, Metis and Inuit communities (“Aboriginal Stakeholders”) and their business practices to assist the Company in identifying utility resource development and associated services to assist the Company with contractual arrangements for the development of resource opportunities on Aboriginal lands.
	Under the terms of the agreement, the Company agreed to pay AFSC a one-time Cdn$3,000 retainer upon execution of the agreement and reimburse AFSC on a monthly basis for pre-approved out-of-pocket expenses. The Company has also agreed to issue the following shares based on various target contracts, as more particularly described in the agreement:
	i) 500,000 shares of common stock at the then prevailing market rate for any and all target contracts having a total capital investment value of up to Cdn$4,999,999 issuable as of the date of signing of target contracts with Aboriginal Stakeholders.
	ii) An additional 500,000 shares of common stock at the then prevailing market rate will be deemed earned and issuable as of the date of completion of the target contracts.
	iii) A further 500,000 shares of common stock at the prevailing market rate for any and all target contracts having a cumulative total capital investment of Cdn$5,000,000 or more upon completion of the target contracts. Such shares will be deemed earned and issuable upon the target contracts being completed.
	The Company also agreed to pay AFSC a commission for any and all third party financing introduced to the Company by AFSC as follows:
	i) 10% of the first Cdn$1,000,000, plus;
	ii) 8% of the second Cdn$1,000,000, plus;
	iii) 6% of the third Cdn$1,000,000, plus;
	iv) 4% of the fourth Cdn$1,000,000, plus;
	v) 2% of everything above Cdn$4,000,000.
	The agreement may be terminated by either party with 90 days written notice.
	On September 26, 2014, the Company entered into an addendum to the agreement. Refer to Note 18(f).

18_Subsequent_Events

18. Subsequent Events	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Subsequent Events	(a) On June 30, 2014, the Company’s subsidiary, CleanGen Inc., entered into an agreement to sell its 75.5% interest in Coole Immersive Inc. for consideration of Cdn$302,000, of which Cdn$200,000 is due upon closing and the remainder is due in monthly payments of Cdn$17,000 per month for six months after closing. The agreement was terminated on November 15, 2014.
	(b) On July 15, 2014, the Company acquired 500,000 Class A shares of common stock of CleanGen Inc. in exchange for 8,000,000 shares of common stock of the Company, upon which the Company secured a 100% interest of CleanGen Inc.
	(c) On July 25, 2014, the Company entered into equipment purchase agreements, wherein the Company agreed to purchase trailer units for consideration of 1,000,000 shares of common stock, which were issued on August 8, 2014.
	(d) On July 29, 2014, the Company entered into an equipment purchase agreement, wherein the Company agreed to purchase an oil service truck for consideration of 400,000 shares of common stock, which were issued on August 8, 2014.
	(e) On July 29, 2014, the Company issued an additional 190,000 shares of common stock to re-price the subscription price for a private placement of common shares issued on September 16, 2013.
	(f) On September 26, 2014, pursuant to an addendum to the Services and Commission Agreement with AFSC, the Company issued 500,000 shares of common stock to AFSC at $0.30 per share as additional consideration for AFSC’s performance of services rendered in identifying and introducing other business opportunities to the Company.
	(g) On October 10, 2014, the Company issued 4,000,000 shares of common stock pursuant to the purchase agreement with 1301540 Alberta Ltd. as payment of Cdn$1,200,000 towards the purchase price. Refer to Note 4.

2_Significant_Accounting_Polic1

2. Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Significant Accounting Policies Policies
Basis of Presentation	These consolidated financial statements and related notes are prepared in conformity with accounting principles generally accepted in the United States and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Werkman Transport Inc. and 1454004 Alberta Ltd., including 1454004 Alberta Ltd.’s wholly-owned subsidiary, CleanGen Power Corp., and its 51% owned subsidiary CleanGen Inc., including CleanGen Inc.’s wholly-owned subsidiaries, CleanGen Aboriginal HR Services Ltd. and 1098541 Alberta Ltd. (which is the general partner for CuttingEdge Tire Recycling Limited Partnership) and its 75.5% owned subsidiary Coole Immersive Inc. All inter-company balances and transactions have been eliminated.
Interim Financial Statements	These interim unaudited consolidated financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.
Use of Estimates	The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the estimated useful lives and recoverability of property and equipment, valuation of inventory, impairment of goodwill and licenses, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Accounts Receivable	The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on the business environment, historical bad debt expense, the age of receivable and the specific identification of receivables the Company considers at risk.
Inventory	Inventory consists of shredded tire inventory and is comprised entirely of finished products. Inventory is valued at the lower of cost and net realizable value. Cost is determined by the first-in, first-out method. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs.
Equipment	Equipment is initially recorded at cost. Amortization is provided using the following rates:
	Building	20 years straight-line
	Computer equipment	3 years straight-line
	Field and production equipment	5 to 15 years straight-line
	Furniture	20% declining balance
	Transportation equipment	10 to 20 years straight-line
Goodwill	Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.
	The Company consists of a single reporting unit. The impairment test is carried out in two steps. In the first step, the carrying amount of the reporting unit including goodwill is compared with its fair value. The estimated fair value is determined utilizing a market-based approach, based on the quoted market price of the Company’s stock in an active market, adjusted by an appropriate control premium. When the carrying amount of a reporting unit exceeds its fair value, goodwill of the reporting unit is considered to be impaired and the second step is necessary.
	In the second step of the goodwill impairment test, the implied fair value of the reporting unit’s goodwill is compared with its carrying amount to measure the amount of the impairment loss, if any. The implied fair value of goodwill is determined in the same manner as the value of goodwill is determined in a business combination using the fair value of the reporting unit as if it were the acquisition price. When the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of the goodwill, an impairment loss is recognized in an amount equal to the excess and is presented as a separate line item in the consolidated statements of operations. Establishing an implied fair value of goodwill requires the Company to make estimates for key inputs into complex valuation models and to apply significant judgment in the selection of estimates, assumptions and methodologies required to complete the analysis. Areas of judgment include, but are not limited to, development of multi-year business cash flow forecasts, the selection of discount rates and the identification and valuation of unrecorded assets.
Impairment of Long-lived Assets	In accordance with ASC 360, “Property, Plant, and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.
Site Retirement Obligations	A site retirement obligation is recognized at the best estimate of the expenditure required to settle the present obligation at the balance sheet date when the liability for a site retirement obligation is incurred and a reasonable estimate of the obligation is determinable. The best estimate of the site retirement obligation is the present value of the amount the Company would rationally pay to settle the obligation, or transfer it to a third party, at the balance sheet date.
	When a liability is recognized, a corresponding site retirement cost is capitalized to the carrying amount of the related asset. The site retirement cost is amortized over the estimated useful life of the related asset or over the lease term.
	The Company recognizes changes to the liability due to the passage of time in operating expenses, as accretion. Changes due to passage of time are calculated by applying an interest method of allocation using the discount rate used in the original calculation of the site retirement obligation. The Company recognizes changes to the liability arising from revisions to the timing, amount of expected undiscounted cash flows or discount rate as an increase or decrease to the carrying amounts of the site retirement obligation and the related site retirement capitalized cost.
Leases	A lease that transfers substantially all of the benefits and risks of ownership is classified as a capital lease. At the inception of a capital lease, an asset and a payment obligation are recorded at an amount equal to the lesser of the present value of the minimum lease payments and the property’s fair market value. Assets classified as capital leases are amortized using the declining balance method, over their estimated useful lives. All other leases are accounted for as operating leases and rental payments are expensed as incurred.
Revenue Recognition	For tires qualifying under Alberta Recycling Management Authority (“ARMA”) programs, tire collections revenue from ARMA is recognized when tires are picked up from clients. Revenue from ARMA for processing these tires is recognized when the tire shred is delivered to an approved location. Costs incurred to process these tires are recorded as inventory until delivery occurs.
	For tires that do not qualify under ARMA programs (“non-program” tires), tire collections revenue is recognized when tires are received at the Company’s premises and collectability is reasonable assured. Customers also pay a recycling fee for tires delivered to the Company’s premises, which is recorded as deferred revenue. The Company recognizes the recycling fee revenue once the tires have been processed.
	Revenue on sales of processed tires is recognized when a price is agreed, tire shred is delivered to customers, and collectability is reasonably assured.
	The Company derives further revenue from wood recycling, equipment rentals, sand sales, tipping fees, service rig training, transportation, and software service. In accordance with ASC 605, “Revenue Recognition”, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, and collectability is reasonably assured.
	Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonable assured. If collectability is not considered reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs.
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
Foreign Currency Transactions	The Company’s functional currency is the Canadian dollar and its reporting currency is the U.S. dollar. Management has adopted ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation of foreign currency denominated transactions or balances are included in the determination of income.
	The Company follows the current rate method to translate its consolidated financial statements to its reporting currency. Accordingly, assets and liabilities are translated into US dollars at the period end exchange rate while revenue and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income.
Financial Instruments and Fair Value Measures	ASC 820, “Fair Value Measurements and Disclosures” requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash, accounts receivable, restricted cash, accounts payable and accrued liabilities, amounts due to/from related parties, loans payable, convertible debt, long-term debt, and capital lease obligations. Pursuant to ASC 820, the fair values of cash and restricted cash are determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Comprehensive Income	ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. During the six months ended June 30, 2014, and 2013, the Company recognized foreign currency translation gains of $20,245 and $82,671, respectively, in comprehensive income.
Recent Accounting Pronouncements	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

2_Significant_Accounting_Polic2

2. Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2013
Significant Accounting Policies Tables
Significant Accounting Policies	Building	20 years straight-line
	Computer equipment	3 years straight-line
	Field and production equipment	5 to 15 years straight-line
	Furniture	20% declining balance
	Transportation equipment	10 to 20 years straight-line

3_Acquisition_of_1454004_Alber1

3. Acquisition of 1454004 Alberta Ltd. (Tables)	6 Months Ended
	Jun. 30, 2014
Acquisition Of 1454004 Alberta Ltd. Tables
Acquisition of 1454004 Alberta Ltd.		$
	Cash		562
	Assets held for sale		500,000
	Licenses		30,000
	Accounts payable and accrued liabilities		(152,064	)
	Convertible debt		(22,167	)
	Loan payable		(115,281	)
	Due to related parties		(77,110	)
	Total purchase price		163,940

4_Acquisition_of_Werkman_Trans1

4. Acquisition of Werkman Transport (Tables)	6 Months Ended
	Jun. 30, 2013
Acquisition Of Werkman Transport Tables
Acquisition of Werkman Transport		$
	Accounts receivable		59,242
	Prepaid expenses		4,554
	Transportation equipment		498,179
	Goodwill		273,224
	Accounts payable and accrued liabilities		(11,077	)
	Loan payable		(128,001	)
	Due to related party		(13,493	)
	Capital lease obligations		(260,027	)
	Total purchase price		422,601

5_Accounts_Receivable_Tables

5. Accounts Receivable (Tables)	6 Months Ended
	Jun. 30, 2014
Accounts Receivable Tables
Accounts Receivable		June 30,		December 31,
		2014		2013
		$		$
	Trade accounts receivable		1,157,433		952,575
	GST receivable		35,251		30,088
	Corporate taxes receivable		2,527		2,536
	Other		2,435		2,068
			1,197,646		987,267

7_Property_and_Equipment_Table

7. Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2014
Property And Equipment Tables
Property and Equipment		Cost		Accumulated amortization		Net book value		Net book
		$		$		as at June 30,		value as at
						2014		December 31,
						$		2013
								$
	Building		102,979		–		102,979		–
	Computer equipment		31,802		11,375		20,427		22,395
	Field and production equipment		1,966,263		321,242		1,645,021		1,505,806
	Furniture		22,630		7,847		14,783		5,390
	Land		80,392		–		80,392		12,414
	Transportation equipment		597,223		11,298		585,925		–
			2,801,289		351,762		2,449,527		1,546,005

11_Longterm_Debt_Tables

11. Long-term Debt (Tables)	6 Months Ended
	Jun. 30, 2014
Long-Term Debt Tables
Long-term Debt		June 30,				December 31,
		2014				2013
		$				$
	Business Development Bank of Canada, repayable in monthly instalments of Cdn$6,000 plus interest at 7%, maturing May 17, 2018, secured by a general interest in all present and after acquired property.		264,144				298,956
	Business Development Bank of Canada, repayable in monthly instalments of Cdn$6,667 plus interest at 8%, maturing May 17, 2018, secured by a general interest in all present and after acquired property.		293,508				332,190
	John Deere Finance, repayable in monthly installments of Cdn$1,262 including interest at 0%, maturing on January 1, 2018, secured by specific equipment.		50,826				56,946
			608,478				688,092
	Less: current portion		(155,362	)			(155,932	)
	Long-term portion		453,116				532,160
Repayments on long-term debt	Year			$
	2014	(Cdn$83,554)		$	78,261
	2015	(Cdn$167,147)			156,564
	2016	(Cdn$167,147)			156,564
	2017	(Cdn$167,147)			156,564
	2018	(Cdn$64,617)			60,525
					608,478

12_Capital_Lease_Obligations_T

12. Capital Lease Obligations (Tables)	6 Months Ended
	Jun. 30, 2014
Capital Lease Obligations Tables
Capital Lease Obligations		June 30,			31-Dec-13
		2014			$
		$
	Treadco Inc., equipment lease repayable in monthly installments of $4,460 including interest at 12% per annum, due in February 2015, secured by specific field equipment.		33,078			57,224
	Coast Capital, equipment lease repayable in monthly instalments of $1,111 including interest at 8.23% per annum, due in July 2017, secured by production equipment.		36,185			41,390
	John Deere, equipment lease repayable in monthly installments of $2,461, due in May 2014, secured by field equipment.		–			10,167
	Travelers Financial Corporation, equipment lease repayable in monthly installments of $1,961, due in June 2016, secured by transportation equipment.		43,340			–
	Travelers Financial Corporation, equipment lease repayable in monthly installments of $1,989, due in September 2016, secured by transportation equipment.		50,614			–
	Travelers Financial Corporation, equipment lease repayable in monthly installments of $3,923, due in June 2018, secured by transportation equipment.		160,996			–
	Mercado Capital Corporation, equipment lease repayable in monthly installments of $1,635, due in June 2019, secured by transportation equipment.		80,724			–
			404,937			108,781
	Less: current portion		(133,597	)		(70,032	)
	Long-term portion		271,340			38,749
Payments related to capital lease obligations		$
	2014		91,493
	2015		135,652
	2016		111,670
	2017		74,465
	2018		43,388
	2019		8,409
			465,077
	Less: imputed interest		(60,140	)
			404,937
	Less: current portion		(133,597	)
	Long-term portion		271,340

15_Stock_Options_Tables

15. Stock Options (Tables)

6 Months Ended

Jun. 30, 2014

Stock Options Tables

Stock Options

Number of

Weighted

Aggregate

options

average

intrinsic

exercise

value

price

$

$

Outstanding, December 31, 2013

–

–

Issued as part of the recapitalization

3,100,000

0.1

Outstanding, June 30, 2014

3,100,000

0.1

217,000

Outstanding stock options

Outstanding and exercisable

Range of

Number of

Weighted average remaining contractual life (years)

Weighted

exercise prices

shares

average

$

exercise price

$

0.1

3,100,000

4.6

0.1

16_Share_Purchase_Warrants_Tab

16. Share Purchase Warrants (Tables)	6 Months Ended
	Jun. 30, 2014
Share Purchase Warrants Tables
Share purchase warrants			Number of warrants			Weighted average exercise price $
	Balance, December 31, 2013		–			–
	Issued as part of the recapitalization			20,427,333			2
	Issued to a consultant			100,000			2
	Balance, June 30, 2014			20,527,333			2
Share purchase warrants exercise price	Number of				Exercise	Expiry date
	warrants				price
					$
		60,000			2	16-Sep-15
		34,000			2	17-Sep-15
		333,333			2	15-Nov-15
		100,000			2	15-Apr-17
		20,000,000			2	6-Aug-23
		20,527,333

17_Commitments_and_Contingenci1

17. Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2014
Commitments And Contingencies Tables
Lease payments	Year	$
	2014		14,706
	2015		7,353
			22,059

1_Nature_of_Operations_and_Con1

1. Nature of Operations and Continuance of Business (Details Narrative) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Notes to Financial Statements
Working capital deficiency	$2,751,910
Accumulated losses	$1,904,380	$1,321,331

2_Significant_Accounting_Polic3

2. Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2014
Building [Member]
Amortization rate description	20 years straight-line
Computer Equipment [Member]
Amortization rate description	3 years straight-line
Field and production equipment [Member] | Minimum [Member]
Amortization rate	5 years
Field and production equipment [Member] | Maximum [Member]
Amortization rate	15 years
Furniture and Fixtures [Member]
Amortization rate description	20% declining balance
Transportation Equipment [Member] | Minimum [Member]
Amortization rate	10 years
Transportation Equipment [Member] | Maximum [Member]
Amortization rate	20 years

2_Significant_Accounting_Polic4

2. Significant Accounting Policies (Details Narrative) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Significant Accounting Policies Details Narrative
Foreign currency translation gains	($10,839)	$52,904	$20,245	$82,671

3_Acquisition_of_1454004_Alber2

3. Acquisition of 1454004 Alberta Ltd. (Details) (USD $)	Jun. 30, 2014
Acquisition Of 1454004 Alberta Ltd. Details
Cash	$562
Assets held for sale	500,000
Licenses	30,000
Accounts payable and accrued liabilities	-152,064
Convertible debt	-22,167
Loan payable	-115,281
Due to related parties	-77,110
Total purchase price	$163,940

4_Acquisition_of_Werkman_Trans2

4. Acquisition of Werkman Transport (Details) (USD $)	Jun. 30, 2014
Notes to Financial Statements
Accounts receivable	$59,242
Prepaid expenses	4,554
Transportation equipment	498,179
Goodwill	273,224
Accounts payable and accrued liabilities	-11,077
Loan payable	-128,001
Due to related party	-13,493
Capital lease obligations	-260,027
Total purchase price	$422,601

5_Accounts_Receivable_Details

5. Accounts Receivable (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Accounts Receivable Details
Trade accounts receivable	$1,157,433	$952,575
GST receivable	35,251	30,088
Corporate taxes refundable	2,527	2,536
Other	2,435	2,068
Total	$1,197,646	$987,267

6_Restricted_Cash_Details_Narr

6. Restricted Cash (Details Narrative) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Restricted Cash Details Narrative
Restricted Cash	$14,058	$14,102

7_Property_and_Equipment_Detai

7. Property and Equipment (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Cost	$2,801,289
Accumulated amortization	351,762
Net book value as at June 30, 2014	2,449,527	1,546,005
Net book December 31, 2013	1,546,005
Building [Member]
Cost	102,979
Accumulated amortization
Net book value as at June 30, 2014	102,979
Net book December 31, 2013
Computer Equipment [Member]
Cost	31,802
Accumulated amortization	11,375
Net book value as at June 30, 2014	20,427
Net book December 31, 2013	22,395
Exploration and Production Equipment [Member]
Cost	1,966,263
Accumulated amortization	321,242
Net book value as at June 30, 2014	1,645,021
Net book December 31, 2013	1,505,806
Furniture and Fixtures [Member]
Cost	22,630
Accumulated amortization	7,847
Net book value as at June 30, 2014	14,783
Net book December 31, 2013	5,390
Land [Member]
Cost	80,392
Accumulated amortization
Net book value as at June 30, 2014	80,392
Net book December 31, 2013	12,414
Transportation equipment [Member]
Cost	597,223
Accumulated amortization	11,298
Net book value as at June 30, 2014	585,925
Net book December 31, 2013

7_Property_and_Equipment_Detai1

7. Property and Equipment (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Property And Equipment Details Narrative
Amortization expense	$27,692	$32,228

8_Convertible_Debt_Details_Nar

8. Convertible Debt (Details Narrative) (USD $)	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Convertible promissory note	$7,167
Deferred financing costs	$2,246

9_Loans_Payable_Details_Narrat

9. Loans Payable (Details Narrative) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Company owed to a non related party	$115,281	$0
Kanata Metis Cultural Enterprises [Member]
Company owed	360,622	361,944
Terrence Smith [Member]
Company owed to a non due	$33,844	$16,860

11_Longterm_Debt_Details

11. Long-term Debt (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Long-Term Debt Details
Business Development Bank of Canada, repayable in monthly instalments of Cdn$6,000 plus interest at 7%, maturing May 17, 2018, secured by a general interest in all present and after acquired property.	$264,144	$298,956
Business Development Bank of Canada, repayable in monthly instalments of Cdn$6,667 plus interest at 8%, maturing May 17, 2018, secured by a general interest in all present and after acquired property.	293,508	332,190
John Deere Finance, repayable in monthly installments of Cdn$1,262 including interest at 0%, maturing on January 1, 2018, secured by specific equipment.	50,826	56,946
Long-term Debt	608,478	688,092
Less: current portion	-155,362	-155,932
Long-term portion	$453,116	$532,160

11_Longterm_Debt_Details_1

11. Long-term Debt (Details 1) (USD $)	Jun. 30, 2014
Long-Term Debt Details 1
2014	$78,261
2015	156,564
2016	156,564
2017	156,564
2018	60,525
Long-term Debt	$608,478

12_Capital_Lease_Obligations_D

12. Capital Lease Obligations (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Capital Lease Obligations Details
Treadco Inc., equipment lease repayable in monthly installments of $4,460 including interest at 12% per annum, due in February 2015, secured by specific field equipment.	$33,078	$57,224
Coast Capital, equipment lease repayable in monthly instalments of $1,111 including interest at 8.23% per annum, due in July 2017, secured by production equipment.	36,185	41,390
John Deere, equipment lease repayable in monthly installments of $2,461, due in May 2014, secured by field equipment.		10,167
Travelers Financial Corporation, equipment lease repayable in monthly installments of $1,961, due in June 2016, secured by transportation equipment.	43,340
Travelers Financial Corporation, equipment lease repayable in monthly installments of $1,989, due in September 2016, secured by transportation equipment	50,614
Travelers Financial Corporation, equipment lease repayable in monthly installments of $3,923, due in June 2018, secured by transportation equipment.	160,996
Mercado Capital Corporation, equipment lease repayable in monthly installments of $1,635, due in June 2019, secured by transportation equipment	80,724
Capital Lease Obligations	404,937	108,781
Less: current portion	-133,597	-70,032
Long-term portion	$271,340	$38,749

12_Capital_Lease_Obligations_D1

12. Capital Lease Obligations (Details 1) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Capital Lease Obligations Details 1
2014	$91,493
2015	135,652
2016	111,670
2017	74,465
2018	43,388
2019	8,409
Capital Leases Gross	465,077
Less: imputed interest	-60,140
Capital Leases Net	404,937
Less: current portion	-133,597	-70,032
Long-term portion	$271,340	$38,749

13_Related_Party_Transactions_

13. Related Party Transactions (Details Narrative) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Prepaid expense	$4,554		$4,554
Management fees	201,055	156,607	327,898	284,472
Accounts payable and accrued liabilities	-152,064		-152,064
Labour expense	57,727	49,303	95,283	49,303
President
Amount owed to related party	6,798		6,798		0
Management fees			55,000	0
Chief Technology Officer
Amount owed to related party	5,000		5,000		0
Management fees			16,500	0
Treasurer and Secretary
Amount owed to related party	14,980		14,980		0
Significant Shareholder
Amount owed to related party	11,283		11,283		0
Consulting fees			60,000	0
Directors
Amount owed to related party	28,497		28,497		0
Management fees			10,000	0
Elizabeth Metis Society
Amount owed to related party	309,134		309,134		310,266
President of 1454004
Amount owed to related party	27,875		27,875		18,929
Management fees			72,937	92,027
Consulting fees			19,146	0
Rent expense			0	6,890
Major Shareholder
Amount owed to related party	55,295		55,295		22,815
Spouse of a member of management
Freight and transportation expenses			63,378	157,515
Sales and marketing expenses			0	29,773
Accounts payable and accrued liabilities	0		0		40,076
President of WTI
Amount owed to related party	30,545		30,545		0
Management fees			22,793	0
Labour expense			5,989	0
President of WTI One
Amount owed to related party	289,758		289,758		0
Management fees			39,283	26,657
Labour expense			2,357	9,842
President of WTI Two
Amount owed to related party	31,822		31,822		0
Management fees			23,249	19,869
Labour expense			22,805	26,144
Director of 1454004
Management fees			82,054	64,074
Labour expense			6,838	0
Spouse of the President of WTI
Labour expense			$5,989	$0

15_Stock_Options_Details

15. Stock Options (Details) (USD $)	6 Months Ended
	Jun. 30, 2014
Number of Options
Outstanding Beginning, Balance
Issued as part of the recapitalization	$3,100,000
Outstanding Ending, Balance	3,100,000
Weighted Average Exercise Price
Outstanding Beginning, Balance
Issued as part of the recapitalization	$0.10
Outstanding Ending, Balance	$0.10
Aggregate Intrinsic Value
Outstanding Ending, Balance	$217,000

15_Stock_Options_Details_1

15. Stock Options (Details 1) (USD $)	6 Months Ended
	Jun. 30, 2014
Stock Options Details 1
Range of exercise prices	$0.10
Number of shares	$3,100,000
Weighted average remaining contractual life(years)	4 years 7 months 6 days
Weighted average exercise price	$0.10

16_Share_Purchase_Warrants_Det

16. Share Purchase Warrants (Details) (USD $)	6 Months Ended
	Jun. 30, 2014
Share Purchase Warrants Details
Number of warrants, Beginning Balance
Number of Warrants, Issued as part of the recapitalization	20,427,333
Number of warrants, Issued to a consultant	$100,000
Number of warrants, Ending Balance	20,527,333
Weighted average exercise price, Beginning Balance
Weighted Average Exercise Price Issued as part of the recapitalization	$2
Weighted average exercise price, Issued to a consultant	$2
Weighted average exercise price, Ending Balance	$2

16_Share_Purchase_Warrants_Det1

16. Share Purchase Warrants (Details 1) (USD $)	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Number of Warrants	20,527,333
Exercise Price	$0.10
Warrant One [Member]
Number of Warrants	60,000
Exercise Price	$2
Expiry date	9/16/15
Warrant Two [Member]
Number of Warrants	34,000
Exercise Price	$2
Expiry date	9/17/15
Warrant Three [Member]
Number of Warrants	333,333
Exercise Price	$2
Expiry date	11/15/15
Warrant Four [Member]
Number of Warrants	100,000
Exercise Price	$2
Expiry date	4/15/17
Warrant Five [Member]
Number of Warrants	20,000,000
Exercise Price	$2
Expiry date	8/6/23

17_Commitments_and_Contingenci2

17. Commitments and Contingencies (Details) (USD $)	Jun. 30, 2014
Commitments And Contingencies Details
2014	$14,706
2015	7,353
Remaining Lease Payment	$22,059