Pacific Green (PGTK) 10-K 14 Aug 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2017	Aug. 10, 2017	Sep. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Pacific Green Technologies Inc.
Entity Central Index Key	1,553,404
Trading Symbol	PGTK
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Type	10-K
Document Period End Date	Mar. 31, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 26,704,414
Entity Common Stock, Shares Outstanding		26,830,763

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2017	Mar. 31, 2016
ASSETS
Cash	$ 382,167	$ 40,108
Amounts receivable	25,780	4,996
Prepaid expenses	11,004
Due from related parties (Note 10)	24,987	50,747
Total Current Assets	443,938	95,851
Property and equipment (Note 4)	1,327,196
Intangible assets (Note 5)	11,497,880	12,366,555
Total Assets	13,269,014	12,462,406
Current Liabilities
Accounts payable and accrued liabilities	785,181	821,515
Loan payable (Note 6)	361,931	625,574
Convertible debenture, net of unamortized discount of $nil and $105,018, respectively (Note 7)	90,000	4,982
Current portion of note payable, net of unamortized discount of $33,438 and $33,000, respectively (Note 9)	4,966,562	3,967,000
Due to related parties (Note 10)	4,110,693	5,025,249
Derivative liabilities (Note 8)	192,286	816,216
Total Current Liabilities	10,506,653	11,260,536
Note payable, net of unamortized discount of $nil and $180,507, respectively (Note 9)		819,493
Total Liabilities	10,506,653	12,080,029
Nature of Operations and Continuance of Business (Note 1)
Commitments (Note 15)
Subsequent Events (Note 17)
Stockholders' Equity
Preferred stock, 10,000,000 shares authorized, $0.001 par value Nil shares issued and outstanding
Common stock, 500,000,000 shares authorized, $0.001 par value 26,297,430 and 23,104,908 shares issued and outstanding, respectively	26,297	23,105
Common stock issuable (Note 11)	50,000	150,000
Additional paid-in capital	65,907,617	60,219,306
Accumulated other comprehensive income	261,789	120,760
Deficit	(63,483,342)	(60,130,794)
Total Stockholders' Equity	2,762,361	382,377
Total Liabilities and Stockholders' Equity	$ 13,269,014	$ 12,462,406

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Statement of Financial Position [Abstract]
Convertible debenture, net of unamortized discount		$ 105,018
Unamortized discount, note payable, current	33,438	33,000
Unamortized discount, note payable		$ 180,507
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	26,297,430	23,104,908
Common stock, shares outstanding	26,297,430	23,104,908

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Expenses
Advertising and promotion	$ 97,329	$ 10,000
Amortization of intangible assets	868,675	868,675
Consulting fees (Note 10)	867,693	3,216,033
Depreciation	4,713
Foreign exchange gain	(173,063)	(49,257)
Office and miscellaneous	140,886	87,065
Professional fees	183,277	224,737
Research and development	516,390
Transfer agent and filing fees	28,413	35,407
Travel	200,841	87,835
Total expenses	2,735,154	4,480,495
Loss before other income (expense)	(2,735,154)	(4,480,495)
Other income (expense)
Gain (loss) on change in fair value of derivative liabilities (Note 8)	570,789	(1,770,154)
Gain (loss) on extinguishment of debt (Note 11)	3,141	171,501
Impairment of goodwill (Note 3)		(126,782)
Interest expense (Notes 7 and 9)	(1,191,324)	(1,240,302)
Total other income (expense)	(617,394)	(2,965,737)
Net loss for the year	(3,352,548)	(7,446,232)
Other comprehensive income
Foreign currency translation gain	141,029	74,899
Comprehensive loss for the year	$ (3,211,519)	$ (7,371,333)
Net loss per share, basic and diluted	$ (0.14)	$ (0.38)
Weighted average number of shares outstanding	24,385,595	19,833,220

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Total	Other Comprehensive Income	Common stock	Common Stock Issuable	Additional Paid-in Capital	Deficit
Balance at Mar. 31, 2015	$ 1,769,524	$ 45,861	$ 16,322	$ 8,868,523	$ 45,523,380	$ (52,684,562)
Balance, shares at Mar. 31, 2015			16,321,681
Shares issued pursuant to private placements	1,275,000		$ 1,933	150,000	1,123,067
Shares issued pursuant to private placements, shares			1,933,333
Shares issued pursuant to conversion of loans	1,606,419		$ 1,518		1,604,901
Shares issued pursuant to conversion of loans, shares			1,517,735
Shares issued for consulting services	1,017,028		$ 1,115		1,015,913
Shares issued for consulting services, shares			1,115,029
Shares issued pursuant to share exchange agreement			$ 2,217	(8,868,523)	8,866,306
Shares issued pursuant to share exchange agreement, shares			2,217,130
Shares issued for management services	251,577				251,577
Shares issued pursuant to finder's fee agreement	934,162				934,162
Imputed interest	900,000				900,000
Foreign exchange translation gain	74,899	74,899
Net loss for the year	(7,446,232)					(7,446,232)
Balance at Mar. 31, 2016	382,377	120,760	$ 23,105	150,000	60,219,306	(60,130,794)
Balance, shares at Mar. 31, 2016			23,104,908
Shares issued pursuant to private placements	4,621,503		$ 3,142	(100,000)	4,718,361
Shares issued pursuant to private placements, shares			3,142,522
Shares issued pursuant to conversion of loans	70,000		$ 50		69,950
Shares issued pursuant to conversion of loans, shares			50,000
Imputed interest	900,000				900,000
Foreign exchange translation gain	141,029	141,029
Net loss for the year	(3,352,548)					(3,352,548)
Balance at Mar. 31, 2017	$ 2,762,361	$ 261,789	$ 26,297	$ 50,000	$ 65,907,617	$ (63,483,342)
Balance, shares at Mar. 31, 2017			26,297,430

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating Activities
Net loss for the year	$ (3,352,548)	$ (7,446,232)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discount on note payable and convertible debentures	285,087	329,960
Amortization of intangible assets	868,675	868,675
Depreciation	4,713
Gain on extinguishment of debt	(3,141)	(171,501)
Impairment of goodwill		126,782
Imputed interest	900,000	900,000
Loss (gain) on change in fair value of derivative liabilities	(570,789)	1,770,154
Stock-based compensation		2,202,767
Changes in operating assets and liabilities:
Amounts receivable	(9,527)	687
Prepaid expenses	(11,004)	687
Due from related party	14,503	(14,490)
Accounts payable and accrued liabilities	(36,334)	185,524
Due to related parties	(218,236)	145,652
Net Cash Used In Operating Activities	(2,128,601)	(1,101,335)
Investing Activities
Cash acquired on acquisition of subsidiary		50,064
Purchase of property and equipment	(1,331,909)
Net Cash Provided By (Used In) Investing Activities	(1,331,909)	50,064
Financing Activities
Proceeds from issuance of common stock / share subscriptions received	4,621,503	1,275,000
Proceeds from related parties		19,804
Repayments to related parties	(612,480)	(359,800)
Repayment of loan payable	(146,310)
Proceeds from convertible debentures		100,000
Net Cash Provided by Financing Activities	3,862,713	1,035,004
Effect of Foreign Exchange Rate Changes on Cash	(60,144)	55,105
Increase in Cash	342,059	38,838
Cash, Beginning of Year	40,108	1,270
Cash, End of Year	382,167	40,108
Non-cash Investing and Financing Activities:
Accrued interest settled with common stock		26,683
Convertible debentures settled with common stock	20,000	300,000
Derivative liabilities settled with common stock	53,141	1,451,237
Reallocation of amount due to a related party to amounts receivable	11,257
Recognition of convertible debt discount due to derivative		110,000
Supplemental Disclosures:
Interest paid
Income taxes paid

Nature of Operations and Contin

Nature of Operations and Continuance of Business	12 Months Ended
	Mar. 31, 2017
Nature of Operations and Continuance of Business [Abstract]
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Pacific Green Technologies Inc. (the “Company”) was incorporated in the state of Delaware on March 10, 1994, under the name of Beta Acquisition Corp. In September 1995, the Company changed its name to In-Sports International, Inc. In August 2002, the Company changed its name to ECash, Inc. On June 13, 2012, the Company changed its name to Pacific Green Technologies Inc. The Company is in the business of acquiring, developing, and marketing emission control technologies. 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 continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and note holders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. As at March 31, 2017, the Company has not generated any revenues, has a working capital deficit of $10,062,715, and has an accumulated deficit of $63,483,342 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.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2017
Significant Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance 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 the following entities: Pacific Green Technologies Marine Limited (“PGTML”) Wholly-owned subsidiary Pacific Green Technologies International Limited (“PGTIL”) Wholly-owned subsidiary Energy Park Sutton Bridge Ltd. (“EPSB”) Wholly-owned subsidiary of PGTIL Pacific Green Technologies Asia Limited ("PGTA") Wholly-owned subsidiary of PGTIL Pacific Green Technologies China Limited ("PGTC") Wholly-owned subsidiary of PGTA All inter-company balances and transactions have been eliminated. (b) Use of Estimates The preparation of these 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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of property and equipment, and intangible assets, valuation of loan and note payable, fair value of convertible debentures and derivative liabilities, fair value of stock-based compensation, impairment of goodwill, 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. (c) 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. (d) Property and Equipment Property and equipment is recorded at cost. Depreciation is recorded at the following annual rates: Furniture and equipment 5 years straight-line Leasehold improvements 3 years straight-line Scrubber system 20 years straight-line (e) Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 17 years and reviewed annually for impairment. (f) Impairment of Long-lived Assets The Company reviews long-lived assets such as property and equipment and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. (g) Financial Instruments and Fair Value Measurements 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, amounts receivable, amounts due from and to related parties, accounts payable and accrued liabilities, loan payable, convertible debentures, and note payable. With the exception of long-term note payable, the recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table represents assets and liabilities that are measured and recognized at fair value as of March 31, 2017, on a recurring basis: Level 1 Level 2 Level 3 Cash 382,167 – – Derivative liabilities – 192,286 – Total 382,167 192,286 – During the year ended March 31, 2017, the Company recognized a gain on the change in fair value of derivative liabilities of $570,789 (2016 – loss of $1,770,154). (g) 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 income 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 carry-forwards. Deferred income 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 income tax assets to the amount that is believed more likely than not to be realized. The Company has not recorded any amounts pertaining to uncertain tax positions. (h) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currencies of PGTML, PGTIL, and EPSB are in UK pound sterling. The functional currencies of PGTA and PGTC are the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of PGTML, PGTIL, and ESPB are translated to United States dollars using the current rate method. Accordingly, assets and liabilities are translated into United States 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 (loss). (i) Stock-based compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. (j) Research and Development Research and development costs are charged as operating expenses as incurred. (k) Loss Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at March 31, 2017, the Company had 4,327,279 (2016 - 4,195,201) potentially dilutive shares outstanding. (l) Comprehensive Loss Comprehensive loss consists of net loss and other related gains and losses affecting stockholders’ equity that are excluded from net income or loss. As at March 31, 2017 and 2016, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period. (m) Reclassifications Certain of the figures presented for comparative purposes have been reclassified to conform to the presentation adopted in the current period. (n) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated 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.

Acquisition of Pacific Green Te

Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited	12 Months Ended
	Mar. 31, 2017
Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited [Abstract]
Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited	3. Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited On June 30, 2015, PGTIL entered into a share purchase agreement whereby the Company acquired 100 common shares of PGTA, representing 100% of the issued and outstanding shares, for consideration of $1. This formalized the Company’s structure of corporate entities for conducting business in Asian markets. PGTA is the sole shareholder of PGTC. In accordance with ASC 805, “Business Combinations”, the purchase agreement was deemed a business combination for accounting purposes. At the date of acquisition, the fair values of the assets and liabilities of PGTA and its wholly owned subsidiary PGTC consisted of the following: $ Cash 50,064 Goodwill 126,782 Accounts payable and accrued liabilities (23,865 ) Due to related parties (152,980 ) Total purchase price 1 As PGTA and PGTC were dependent on the Company for funding prior to acquisition and were at non-arms' length with the Company, the Company recorded an impairment of goodwill of $126,782 as a cost of acquisition.

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2017
Property and Equipment [Abstract]
Property and Equipment	4. Property and Equipment Cost Accumulate amortization March 31, March 31, Furniture and equipment 4,155 416 3,739 – Leasehold improvements 25,784 4,297 21,487 – Scrubber system 1,301,970 – 1,301,970 – Total 1,331,909 4,713 1,327,196 – As at March 31, 2017, the Company has not recorded depreciation on the scrubber system as it is still being manufactured and has not been placed in use.

Intangible Assets

Intangible Assets	12 Months Ended
	Mar. 31, 2017
Intangible Assets [Abstract]
Intangible Assets	5. Intangible Assets Cost Accumulated amortization Impairment March 31, March 31, Patents and technical information 35,852,556 (3,897,421 ) (20,457,255 ) 11,497,880 12,366,555 On May 17, 2013, the Company entered into an Assignment of Assets agreement with EnviroTechnologies, Inc. (“Enviro”), a company with a common significant shareholder who has a significant influence on the operations of both companies. Pursuant to the agreement, the Company acquired various patents and technical information related to the manufacture of a wet scrubber for removing sulphur, other pollutants, and the particulate matter from diesel engine exhaust. In exchange for these assets, the Company waived all obligations owing to the Company as well as agreed to return a total of 88,876,443 of Enviro’s shares back to Enviro. The obligations waived consisted of $237,156 owing to the Company as well as $93,721 of debt owing to Pacific Green Group Limited (“PGG”), a company controlled by a shareholder of the Company who has a significant influence on the Company’s operations, which was assigned to the Company. The Company entered into share exchange agreements with Enviro shareholders pursuant to which it issued shares of its common stock in exchange for shares of Enviro on a one-for-ten basis. The intangible assets acquired were recorded at cost and is being amortized using the straight-line method over the estimated useful life of 17 years.

Loan Payable

Loan Payable	12 Months Ended
	Mar. 31, 2017
Loan Payable [Abstract]
Loan Payable	6. Loan Payable As at March 31, 2016, PGTIL, the Company’s wholly owned subsidiary, owes $361,931 (£289,144) (2016 - $625,574 (£435,000)) to a significant shareholder of the Company, which bears interest at 6.5% per annum, is unsecured, and is due on demand.

Convertible Debentures

Convertible Debentures	12 Months Ended
	Mar. 31, 2017
Convertible Debentures [Abstract]
Convertible Debentures	7. Convertible Debentures (a) On May 27, 2014, the Company entered into a $200,000 convertible debenture with a non-related party. Under the terms of the debenture, the amount is unsecured, bears interest at 10% per annum, and is due on May 27, 2015. Pursuant to the agreement, should any portion of the loan remain outstanding past maturity, the interest rate will increase to 15% per annum. The note is convertible into shares of common stock after 180 days from the date of issuance (November 27, 2014) until maturity at a conversion rate of 75% of the average closing bid prices of the Company’s common stock for the 45 days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. The Company analyzed the conversion option under ASC 815, “Accounting for Derivative Instruments and Hedging Activities” (“ASC 815”), and determined that the conversion feature should be classified as a liability and recorded at fair value due to there being no explicit limit to the number of shares to be delivered upon settlement of the conversion option. In accordance with ASC 815, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $33,922. On November 27, 2014, the note became convertible resulting in the Company recording a derivative liability of $33,922 with a corresponding adjustment to loss on change in fair value of derivative liabilities. During year ended March 31, 2017, the Company had amortized $nil (2016 - $12,820) of the debt discount to interest expense. On May 4, 2015, the Company issued 1,058,317 shares of common stock for the conversion of $200,000 of this debenture and $18,888 of accrued interest. Refer to Note 11(r). (b) On June 12, 2014, the Company entered into a $100,000 convertible debenture with a non-related party. Under the terms of the debenture, the amount is unsecured, bears interest at 10% per annum, and is due on June 12, 2015. Pursuant to the agreement, should any portion of the loan remain outstanding past maturity, the interest rate will increase to 15% per annum. The note is convertible into shares of common stock after 180 days from the date of issuance (December 12, 2014) until maturity at a conversion rate of 75% of the average closing bid prices of the Company’s common stock for the 45 days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. The Company analyzed the conversion option under ASC 815, and determined that the conversion feature should be classified as a liability and recorded at fair value due to there being no explicit limit to the number of shares to be delivered upon settlement of the conversion option. In accordance with ASC 815, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $9,793. On December 12, 2014, the note became convertible resulting in the Company recording a derivative liability of $9,793 with a corresponding adjustment to loss on change in fair value of derivative liabilities. During the year ended March 31, 2017, the Company had amortized $nil (2016 - $1,637) of the debt discount to interest expense. On May 13, 2015, the Company issued 459,418 shares of common stock for the conversion of $100,000 of this debenture and $7,796 of accrued interest. Refer to Note 11(s). (c) On November 10, 2015, the Company entered into a $110,000 convertible debenture with a non-related party, in exchange for $100,000, net of $10,000 for legal fees which have been deferred and will be amortized over the term of the debenture. Under the terms of the debenture, the amount is unsecured, bears interest at 10% per annum, and is due on November 10, 2016. The note is convertible into shares of common stock of the Company equal to the lower of: (a) $0.40 or (b) 60% of the lowest trading price of the Company’s common stock during the 20 consecutive trading days prior to the date of conversion. As at March 31, 2017, the Company recorded accrued interest of $17,164 (2016 - $11,000), which has been included in accounts payable and accrued liabilities. The Company analyzed the conversion option under ASC 815, and determined that the conversion feature should be classified as a liability and recorded at fair value due to there being no explicit limit to the number of shares to be delivered upon settlement of the conversion option. In accordance with ASC 815, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $110,000. During the year ended March 31, 2017, the Company had amortized $105,018 (2016 - $4,982) of the debt discount to interest expense. On February 22, 2017, the Company issued 50,000 shares of common stock for the conversion of $20,000 of this debenture. Refer to Note 11(n). As at March 31, 2017, the carrying value of the debenture was $90,000 (2016 - $4,982) and the fair value of the derivative liability was $192,286 (2016 - $816,216).

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Mar. 31, 2017
Derivative Liabilities [Abstract]
Derivative Liabilities	8. Derivative Liabilities The Company records the fair value of the conversion price of the convertible debentures disclosed in Note 7 in accordance with ASC 815. The fair value of the derivative was calculated using a binomial option pricing model. The fair value of the derivative liabilities are revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. During the year ended March 31, 2017, the Company recorded a gain on the change in fair value of derivative liabilities of $570,789 (2016 – loss of $1,770,154). As at March 31, 2017, the Company recorded derivative liabilities of $192,286 (2016 - $816,216). The following inputs and assumptions were used to calculate the fair value of the beneficial conversion feature of the convertible debentures outstanding during the year ended March 31, 2017, assuming no expected dividends: November 10, 2015 As at As at Estimated common stock issuable upon extinguishment 267,911 306,973 Estimated exercise price 0.40 0.40 Risk-free interest rate 0.8 % 0.3 % Expected volatility 193 % 179 % Expected life (in years) 0.33 0.43 The following inputs and assumptions were used to calculate the fair value of the beneficial conversion feature of the convertible debentures outstanding during the year ended March 31, 2016, assuming no expected dividends: May 27, 2014 June 12, 2014 November 10, 2015 As at As at As at As at As at As at Estimated common stock issuable upon extinguishment 1,219,432 438,135 466,649 202,020 302,500 359,477 Estimated exercise price 0.18 0.50 0.23 0.50 0.40 0.31 Risk-free interest rate 1 % 3 % 2 % 3 % 0.1 % 0.1 % Expected dividend yield – – – – – – Expected volatility 147 % 195 % 141 % 189 % 250 % 194 % Expected life (in years) 0.06 0.16 0.08 0.20 0.61 1.00 A summary of the activity of the derivative liabilities is shown below: $ Balance, March 31, 2015 393,419 Debt discount due to derivative 110,000 Mark to market adjustment 1,764,034 Adjustment for extinguishments (1,451,237 ) Balance, March 31, 2016 816,216 Mark to market adjustment (570,789 ) Adjustment for extinguishment (53,141 ) Balance, March 31, 2017 192,286

Note Payable

Note Payable	12 Months Ended
	Mar. 31, 2017
Note Payable [Abstract]
Note Payable	9. Note Payable March 31, March 31, Opening balance 4,786,493 4,479,852 Accretion of unamortized discount 180,069 306,641 Ending balance 4,966,562 4,786,493 Less: current portion (4,966,562 ) (3,967,000 ) Long-term portion – 819,493 The principal repayments of the note payable are as follows: $ June 12, 2013 1,000,000 June 12, 2014 1,000,000 June 12, 2015 1,000,000 June 12, 2016 1,000,000 June 12, 2017 1,000,000 5,000,000 On June 14, 2012, the Company entered into an Assignment and Share Transfer Agreement with PGG, a company controlled by a shareholder of the Company who has a significant influence on the Company’s operations, concerning the assignment of the Representation Agreement entered between PGG and Enviro and the purchase of 100% of the issued and outstanding common shares of PGTML, a subsidiary of PGG, in exchange for an aggregate of 5,000,000 shares of common stock as well as a $5,000,000 promissory note. The note payable will be repaid in instalments of $1,000,000 on the anniversary of the agreement beginning on June 12, 2013 with the income earned under the terms of the Representation Agreement. If the Company is unable to meet the repayment schedule, PGG will have the option to either roll over any unpaid portion to the following payment date or to convert the outstanding amount into shares of the Company’s stock. The note had been discounted at a market rate of 18% to arrive at the net present value of $3,127,171 as at June 12, 2012. The note is unsecured and cannot itself be used by PGG to cause the Company to become insolvent. During the year ended March 31, 2017, the Company recorded imputed interest of $900,000 (2016 - $900,000) at a rate of 18% per annum which has been included in additional paid-in capital.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	10. Related Party Transactions (a) As at March 31, 2017, the Company was owed $nil (2016 - $38,506) from a company controlled by a shareholder of the Company who has a significant influence on the Company’s operations. The amounts owed are unsecured, non-interest bearing, and due on demand. (b) As at March 31, 2017, the Company was owed $nil (2016 – $11,257) from a former director of the Company. The amount owed is unsecured, non-interest bearing, and due on demand. (c) As at March 31, 2017, the Company was owed $24,987 (2016 - $984) from a shareholder of the Company who has a significant influence on the Company’s operations. The amount owed is unsecured, non-interest bearing, and due on demand. (d) As at March 31, 2017, the Company owed $3,945,833 (2016 – $4,862,555) to a company controlled by a shareholder of the Company who has a significant influence on the Company’s operations, of which $25,127 was recorded in accounts payable and accrued liabilities. The amounts owing are unsecured, non-interest bearing, and due on demand. On July 20, 2015, the Company entered into a conversion agreement with the significant shareholder, whereby up to $1,000,000 in outstanding amounts may be converted at a rate of $0.70 per share for a 12 month period between July 20, 2016 and July 20, 2017. The Company determined that the convertible debt contained no embedded beneficial conversion feature as the conversion price was the same as the fair market value of the Company’s common stock on the date of issuance. (e) As at March 31, 2017, the Company owed $nil (2016 – $38,430) to a shareholder of the Company who has a significant influence on the Company’s operations. Of this amount, $nil (2016 - $20,765) is unsecured, bears interest at the US Bank Prime Rate plus 4%, and due on demand. The remainder of the amount owing is unsecured, non-interest bearing, and due on demand. (f) As at March 31, 2017, the Company owed $200,017 (2016 – $124,264) to directors of the Company, of which $10,030 (2016 - $nil) was recorded in accounts payable and accrued liabilities. The amounts owing are unsecured, non-interest bearing, and due on demand. (g) During the year ended March 31, 2017, the Company incurred $240,000 (2016 – $1,174,164) in consulting fees to a company controlled by a shareholder of the Company who has a significant influence on the Company's operations. Of this amount, $nil (2016 - $934,162) relates to the fair value of nil (2016 - 934,963) share purchase warrants issued in consideration for finder's fees incurred. The share purchase warrants are exercisable at a price of $0.001 per share for a term of two years. Refer to Note 12. (h) During the year ended March 31, 2017, the Company incurred $14,600 (2016 – $17,696) in consulting fees to a company controlled by a director of the Company. (i) During the year ended March 31, 2017, the Company incurred $234,000 (2016 - $173,862) in consulting fees to a director of the Company. (j) During the year ended March 31, 2017, the Company incurred $nil (2016 - $251,577) in consulting fees for stock options vested to an officer and a director of the Company.

Common Stock

Common Stock	12 Months Ended
	Mar. 31, 2017
Common Stock [Abstract]
Common Stock	11. Common Stock Common stock issued during the year ended March 31, 2017: (a) On April 30, 2016, the Company issued 246,667 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $370,000. (b) On May 19, 2016, the Company issued 150,000 shares of common stock to a director of the Company relating to a non-brokered private placement at a price of $1.00 per share for proceeds of $150,000, which was recorded as common stock issuable as at March 31, 2016. (c) On May 21, 2016, the Company issued 97,334 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $146,000. (d) On May 24, 2016, the Company issued 161,667 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $242,500. (e) On July 12, 2016, the Company issued 98,000 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $147,000. (f) On July 14, 2016, the Company issued 50,000 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $75,000. (g) On September 12, 2016, the Company issued 33,333 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $50,000. (h) On October 27, 2016, the Company issued 85,714 shares of common stock relating to a non-brokered private placement at a price of $1.75 per share for proceeds of $150,000. (i) On December 21, 2016, the Company issued 11,765 shares of common stock relating to a non-brokered private placement at a price of $1.70 per share for proceeds of $20,000. (j) On December 22, 2016, the Company issued 265,296 shares of common stock relating to a non-brokered private placement at a price of $1.70 per share for proceeds of $451,003. (k) On December 23, 2016, the Company issued 1,000,000 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $1,500,000. (l) On December 31, 2016, the Company issued 666,667 units relating to a non-brokered private placement at a price of $1.50 per unit for proceeds of $1,000,000. Each unit consists of one share of common stock, one share purchase warrant exercisable at $1.50 per share for a term of one year, and one share purchase warrant exercisable at $1.50 per share for a term of two years. (m) On February 20, 2017, the Company issued 29,412 shares of common stock relating to a non-brokered private placement at a price of $1.70 per share for proceeds of $50,000. (n) On February 22, 2017, the Company issued 50,000 shares of common stock with a fair value of $70,000 pursuant to a conversion of $20,000 in principal and $53,141 in derivative liability relating to the November 10, 2015 convertible debenture. The fair value of the common stock was determined based on the closing price of the Company’s common stock. This transaction resulted in a gain on extinguishment of debt of $3,141. Refer to Note 7(c). (o) On March 9, 2017, the Company issued 146,667 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $220,001 to a significant shareholder of the Company. (p) On March 27, 2017, the Company issued 100,000 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $150,000. (q) As at March 31, 2017, the Company had $50,000 of share subscription proceeds for 33,333 shares of common stock at $1.50 per share recorded in common stock issuable. Refer to Note 17(a). Common stock issued during the year ended March 31, 2016: (r) On May 4, 2015, the Company issued 1,058,317 shares of common stock with a fair value of $1,068,900 pursuant to a settlement agreement for the extinguishment of $200,000 in principal, $18,888 in accrued interest, and the $1,012,876 derivative liability relating to the May 27, 2014 convertible debenture. The fair value of the common stock was determined based on the closing price of the Company’s common stock. This transaction resulted in a gain on extinguishment of debt of $162,864. Refer to Note 7(a). (s) On May 13, 2015, the Company issued 459,418 shares of common stock with a fair value of $537,519 pursuant to a settlement agreement for the extinguishment of $100,000 in principal, $7,795 in accrued interest, and the $438,361 derivative liability relating to the June 12, 2014 convertible debenture. The fair value of the common stock was determined based on the closing price of the Company’s common stock. This transaction resulted in a gain on extinguishment of debt of $8,637. Refer to Note 7(b). (t) On August 10, 2015, the Company issued 50,000 shares of common stock to a company controlled by a director of the Company relating to a non-brokered private placement on May 20, 2015 at a price of $0.50 per share for proceeds of $25,000. In consideration for the share subscription, the Company granted the subscriber an option to purchase a minimum of $93,750 to a maximum of $125,000 of shares of common stock. The option vests upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system (the "Option Event") and must be exercised within 28 days of the Option Event. The option expires on May 20, 2017 and is exercisable at a conversion rate of 75% of the average closing bid prices of the Company’s common stock for the 10 trading days prior to the Option Event and the 10 trading days after the Option Event. The exercise price shall not be less than $1.00 per share and not greater than $2.50 per share. The option vested on November 17, 2015 when the Company entered into a commercial joint venture agreement. Refer to Notes 13 and 15(b). (u) On August 10, 2015, the Company issued 550,000 shares of common stock relating to a non-brokered private placement on May 26, 2015 at a price of $0.50 per share for proceeds of $275,000. In consideration for the share subscription, the Company granted the subscriber an option to purchase a minimum of $1,031,250 to a maximum of $1,375,000 of shares of common stock. The option vests upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system and must be exercised within 28 days of the Option Event. The option expires on May 22, 2017 and is exercisable at a conversion rate of 75% of the average closing bid prices of the Company’s common stock for the 10 trading days prior to the Option Event and the 10 trading days post the Option Event. The exercise price shall not be less than $1.00 per share and not greater than $2.50 per share. The option vested on November 17, 2015 when the Company entered into a commercial joint venture agreement. Refer to Notes 13 and 15(b). (v) On August 10, 2015, the Company issued 100,000 shares of common stock relating to a non-brokered private placement on June 6, 2015 at a price of $0.50 per share for proceeds of $50,000. In consideration for the share subscription, the Company granted the subscriber an option to purchase an additional $250,000 of shares of common stock at $1.50 per share, expiring on June 6, 2017. The option vests upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system and must be exercised within 21 days of the Option Event. The option vested on November 17, 2015 when the Company entered into a commercial joint venture agreement. Refer to Notes 13 and 15(b). (w) On August 10, 2015, the Company issued 600,000 shares of common stock relating to a non-brokered private placement on June 10, 2015 at a price of $0.50 per share for proceeds of $300,000. In consideration for the share subscription, the Company granted the subscriber an option to purchase an additional $1,500,000 of shares of common stock at $1.50 per share, expiring on June 6, 2017. The option vests upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system and must be exercised within 21 days of the Option Event. The option vested November 17, 2015 when the Company entered into a commercial joint venture agreement. Refer to Notes 13 and 15(b). (x) On October 2, 2015, the Company issued 960,017 shares of common stock with a fair value of $3,840,068 (included in common stock issuable as at March 31, 2015) in a share exchange agreement with the shareholders of Enviro for the acquisition of 9,600,167 shares of common stock which were subsequently returned to Enviro pursuant to the Assignment of Assets agreement dated May 15, 2013. Refer to Note 5. (y) On October 20, 2015, the Company issued 200,000 shares of common stock with a fair value of $102,000 pursuant to a consulting agreement. The fair value of the common stock was determined based on the closing price of the Company’s common stock. (z) On December 11, 2015, the Company issued 433,333 shares of common stock relating to a non-brokered private placement at a price of $0.75 per share for proceeds of $325,000. (aa) On December 15, 2015, the Company issued 200,000 shares of common stock relating to a non-brokered private placement at a price of $0.75 per share for proceeds of $150,000. (bb) On February 10, 2016, the Company issued 1,257,113 shares of common stock with a fair value of $5,028,455 (included in common stock issuable as at March 31, 2015) in a share exchange agreement with the shareholders of Enviro for the acquisition of 12,571,165 shares of common stock which were subsequently returned to Enviro pursuant to the Assignment of Assets agreement dated May 14, 2013. Refer to Note 5. (cc) On February 10, 2016, the Company issued 915,029 shares of common stock with a fair value of $915,028 to a various consultants for consulting services. The fair value of the common stock was determined based on the closing price of the Company’s common stock. (dd) As at March 31, 2016, the Company received $150,000 of share subscription proceeds for the issuance of 150,000 shares of common stock at $1.00 per share to a company controlled by a director of the Company. Refer to Note 11(b). The amount has been recorded as common stock issuable.

Share Purchase Warrants

Share Purchase Warrants	12 Months Ended
	Mar. 31, 2017
Share Purchase Warrants [Abstract]
Share Purchase Warrants	12. Share Purchase Warrants Number of Weighted average exercise price Balance, March 31, 2015 – – Issued 934,963 0.001 Balance, March 31, 2016 934,963 0.001 Issued 1,333,334 1.50 Balance, March 31, 2017 2,268,297 0.88 As at March 31, 2017, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise Expiry date 934,963 0.001 January 8, 2018 666,667 1.50 December 23, 2017 666,667 1.50 December 23, 2018 2,268,297 On January 8, 2016, the Company issued 934,963 share purchase warrants with a fair value of $934,162 to a company controlled by a director of the Company for consulting services. Each warrant is convertible into one common share of the Company at an exercise price of $0.001 per share expiring on January 8, 2018. Refer to Note 10(g). The fair value for share purchase warrants issued as finder’s fees incurred have been estimated using the Black-Scholes option pricing model assuming no expected dividends and the following weighted average assumptions: 2017 2016 Risk-free interest rate 1.5 % 1.5 % Expected life (in years) 2.0 2.0 Expected volatility 207 % 207 %

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2017
Stock Options [Abstract]
Stock Options	13. Stock Options The following table summarizes the continuity of stock options: Number of Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value Balance, March 31, 2015 – – – – Granted 3,029,167 1.07 Expired (1,500,000 ) 1.00 Balance, March 31, 2016 1,529,167 1.15 0.7 2,833,876 Expired (1,166,667 ) 1.50 Balance, March 31, 2017 362,500 0.01 1.3 377,000 Additional information regarding stock options outstanding as at March 31, 2017 is as follows: Outstanding and exercisable Range of Number of shares Weighted average remaining contractual life (years) Weighted average 0.01 362,500 1.3 0.01 The fair value of stock options granted to the directors and officers have been estimated using the Black-Scholes option pricing model assuming no expected dividends or forfeitures and the following weighted average assumptions: 2017 2016 Risk-free interest rate – 1.06 % Expected life (in years) – 3.0 Expected volatility – 171 % The fair value for 2,666,667 stock options granted to the investors vest upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system (the "Option Event"). The options vested on November 17, 2015 when the Company entered into a commercial joint venture agreement and have been estimated using the binomial option pricing model assuming no expected dividends and the following inputs and assumptions: 2017 2016 Estimated exercise price – 1.22 Risk-free interest rate – 0.07 % Expected life (in years) – 0.1 Expected volatility – 263 % The fair value of stock options vested during the year ended March 31, 2017 was $nil (2016 - $251,577), which was recorded as additional paid-in capital and charged to operations. The weighted average fair value of stock options granted during the year ended March 31, 2017 was $nil (2016 – $0.08) per option.

Segmented Information

Segmented Information	12 Months Ended
	Mar. 31, 2017
Segmented Information [Abstract]
Segmented Information	14. Segmented Information The Company is located and operates in the US and its subsidiaries are primarily located and operating in the United Kingdom and China. The Company's scrubber system is located in China while all other non-current assets are located in the US. March 31, 2017 United States China Total Property and equipment 25,226 1,301,970 1,327,196 Intangible assets 11,479,880 – 11,479,880 Total non-current assets 11,505,106 1,301,970 12,807,076 March 31, 2016 United States China Total Intangible assets 12,366,555 – 12,366,555

Commitments

Commitments	12 Months Ended
	Mar. 31, 2017
Commitments [Abstract]
Commitments	15. Commitments (a) On May 1, 2010, the Company entered into consulting agreements with Sichel Limited (“Sichel”), the parent company of PGG. Sichel will assist the Company in developing commercial agreements for green technology and the building of an international distribution centre. Effective December 31, 2013, this consulting agreement was assigned to Pacific Green Development Ltd. The agreement shall continue for four years with consideration as follows: i) Stock consideration to PGG or to any third party as directed by PGG of 5,000 ordinary shares of common stock of the Company upon signing of the agreement, which have been waived by PGG; ii) Monthly consultancy fees of $20,000 are to be paid within fourteen days of each month-end. If the Company is unable to pay this fee, then PGG has the option to elect to be paid 5,000 shares of common stock of the Company in lieu of cash; iii) Sales commission of 10% of sales value excluding shipping and local sales taxes; and iv) Finance commission of 10% of net proceeds of any funds raised by way of issued of stock, debt or convertible note after any brokers commission as introduced by PGG. (b) On November 17, 2015, PGTC entered into a commercial joint venture agreement (the “Agreement”) with a non-related party (the "Supplier") wherein the Supplier would receive and process orders, manufacture, and install products for the Company's customers. In return, the Company agreed to design the product and provide a technology license and technical support (the "Technology") to the Supplier. During the term of the Agreement, the Company will provide the Supplier with a non-transferrable right and license to use the Technology to manufacture and install the product within the Peoples’ Republic of China. Upon receiving each order from the Company, the Supplier and the Company shall submit to each other the respective estimated budgets. For each project, after receipt of the revenue from the relevant customer, the expenses of the Company and the Supplier shall be deducted and reimbursed from the revenue proportionally. The parties have agreed to share the gross profits at an even split of 50% each. (c) On August 4, 2016, the Company entered into a three year lease agreement commencing November 15, 2016. The minimum lease payments over the remaining term of the lease are as follows: Fiscal Year $ 2018 58,431 2019 61,229 2020 39,339 158,999 (d) On September 22, 2016, PGTC entered into a one year research and development agreement with a non-related party to conduct testing on the scrubber system after it is installed and accepted by a customer of the non-related party in Yancheng, China. Pursuant to the agreement, PGTC will pay $160,198 (RMB1,050,000) to the non-related party on each of the three and six month anniversaries from the date of acceptance of the system. (e) On November 19, 2016, the Company entered into an agreement with a non-related party for professional engineering and design services for the Company’s emission control systems. Pursuant to the agreement the Company shall pay $31,500 to the consultant on or before December 31, 2016, and a cash bonus of $20,000 to the Professional Chief Engineer of the consultant for the successful performance of the high sulphur test conducted at the joint venture project delivered by the Company and the non-related party. (f) On January 1, 2017, PGTC entered into a one year tooling development agreement with a non-related party to begin tooling for pending projects in advance of orders to facilitate shorter delivery times. Pursuant to the agreement, PGTC will pay $160,198 (RBM1,050,000), on the one year anniversary of the acceptance of the system. (g) On January 1, 2017, PGTC entered into a nine month sales and marketing agreement with a non-related party to conduct sales and marketing services for the scrubber system in China. Pursuant to the agreement, PGTC will pay $160,198 (RBM1,050,000), on the nine month anniversary of the acceptance of the system. (h) On January 10, 2017, PGTI and PGTML entered into a Products and Services Purchase Agreement with a non-related party to purchase all the components required to complete a flue gas desulphurization system in consideration for a total purchase price of $1,083,000 (RMB7,506,568). Pursuant to the agreement, 30% of the purchase price is payable upon execution of the agreement (paid), 20% upon final inspection (paid), 40% upon delivery (paid), and 10% within 14 days following installation and commissioning (paid).

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2017
Income Taxes [Abstract]
Income Taxes	16. Income Taxes The following table reconciles the income tax benefit at the statutory rates to income tax benefit at the Company’s effective tax rate. 2017 2016 Net loss before taxes (3,352,548 ) (7,446,232 ) Statutory tax rate 34 % 34 % Expected income tax recovery 1,139,866 2,531,719 Permanent differences and other (162,898 ) (1,704,462 ) Change in enacted tax rate 9,257 – Foreign tax rate difference (171,846 ) (101,112 ) Change in valuation allowance (814,379 ) (726,145 ) Income tax provision – – Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting processes. Deferred income tax assets and liabilities at March 31, 2017 and 2016 are comprised of the following: 2017 2016 Net operating losses carried forward 7,882,821 7,068,442 Valuation allowance (7,882,821 ) (7,068,442 ) Net deferred tax asset – – The Company has net operating losses carried forward of $24,163,065 which may be carried forward to apply against future years’ taxable income, subject to the final determination by taxation authorities, expiring in the following years: $ 2022 71,014 2028 7,372 2029 1,030 2030 469,466 2031 221,276 2032 248,075 2033 1,223,832 2034 14,688,151 2035 1,884,636 2036 2,433,757 2037 2,914,456 24,163,065 As at March 31, 2017, the Company is in arrears on filing its statutory corporate income tax returns and the amounts presented above are based on estimates. The actual losses available could differ from these estimates.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events (a) On June 1, 2017, the Company issued 33,333 shares of common stock relating to a non-brokered private placement at a price of $1.50 per share for proceeds of $50,000, which was recorded as common stock issuable as at March 31, 2017. (b) On June 1, 2017, the Company issued 500,000 shares of common stock relating to a non-brokered private placement at a price of $0.80 per share for proceeds of $400,000. (c) Subsequent to March 31, 2017, the Company received share subscription proceeds of $1,320,000.

Significant Accounting Polici24

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2017
Significant Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation These consolidated financial statements and related notes are presented in accordance 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 the following entities: Pacific Green Technologies Marine Limited (“PGTML”) Wholly-owned subsidiary Pacific Green Technologies International Limited (“PGTIL”) Wholly-owned subsidiary Energy Park Sutton Bridge Ltd. (“EPSB”) Wholly-owned subsidiary of PGTIL Pacific Green Technologies Asia Limited ("PGTA") Wholly-owned subsidiary of PGTIL Pacific Green Technologies China Limited ("PGTC") Wholly-owned subsidiary of PGTA All inter-company balances and transactions have been eliminated.
Use of Estimates	(b) Use of Estimates The preparation of these 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 consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of property and equipment, and intangible assets, valuation of loan and note payable, fair value of convertible debentures and derivative liabilities, fair value of stock-based compensation, impairment of goodwill, 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	(c) 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.
Property and Equipment	(d) Property and Equipment Property and equipment is recorded at cost. Depreciation is recorded at the following annual rates: Furniture and equipment 5 years straight-line Leasehold improvements 3 years straight-line Scrubber system 20 years straight-line
Intangible Assets	(e) Intangible Assets Intangible assets are stated at cost less accumulated amortization and are comprised of patents. The patents are amortized straight-line over the estimated useful life of 17 years and reviewed annually for impairment.
Impairment of Long-lived Assets	(f) Impairment of Long-lived Assets The Company reviews long-lived assets such as property and equipment and intangible assets with finite useful lives for impairment whenever events or changes in circumstance indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying amount of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset.
Financial Instruments and Fair Value Measurements	(g) Financial Instruments and Fair Value Measurements 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, amounts receivable, amounts due from and to related parties, accounts payable and accrued liabilities, loan payable, convertible debentures, and note payable. With the exception of long-term note payable, the recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table represents assets and liabilities that are measured and recognized at fair value as of March 31, 2017, on a recurring basis: Level 1 Level 2 Level 3 Cash 382,167 – – Derivative liabilities – 192,286 – Total 382,167 192,286 – During the year ended March 31, 2017, the Company recognized a gain on the change in fair value of derivative liabilities of $570,789 (2016 – loss of $1,770,154).
Income Taxes	(g) 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 income 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 carry-forwards. Deferred income 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 income tax assets to the amount that is believed more likely than not to be realized. The Company has not recorded any amounts pertaining to uncertain tax positions.
Foreign Currency Translation	(h) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currencies of PGTML, PGTIL, and EPSB are in UK pound sterling. The functional currencies of PGTA and PGTC are the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of PGTML, PGTIL, and ESPB are translated to United States dollars using the current rate method. Accordingly, assets and liabilities are translated into United States 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 (loss).
Stock-based compensation	(i) Stock-based compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.
Research and Development	(j) Research and Development Research and development costs are charged as operating expenses as incurred.
Loss Per Share	(k) Loss Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. As at March 31, 2017, the Company had 4,327,279 (2016 - 4,195,201) potentially dilutive shares outstanding.
Comprehensive Loss	(l) Comprehensive Loss Comprehensive loss consists of net loss and other related gains and losses affecting stockholders’ equity that are excluded from net income or loss. As at March 31, 2017 and 2016, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.
Reclassifications	(m) Reclassifications Certain of the figures presented for comparative purposes have been reclassified to conform to the presentation adopted in the current period.
Recent Accounting Pronouncements	(n) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated 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.

Significant Accounting Polici25

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2017
Significant Accounting Policies [Abstract]
Schedule of property and equipment depreciation annual rates	Furniture and equipment 5 years straight-line Leasehold improvements 3 years straight-line Scrubber system 20 years straight-line
Schedule of assets and liabilities that are measured and recognized at fair value	Level 1 Level 2 Level 3 Cash 382,167 – – Derivative liabilities – 192,286 – Total 382,167 192,286 –

Acquisition of Pacific Green 26

Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited (Tables)	12 Months Ended
	Mar. 31, 2017
Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited [Abstract]
Summary of fair values of the assets and liabilities of PGTA and its wholly owned subsidiary PGTC	$ Cash 50,064 Goodwill 126,782 Accounts payable and accrued liabilities (23,865 ) Due to related parties (152,980 ) Total purchase price 1

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2017
Property and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulate amortization March 31, March 31, Furniture and equipment 4,155 416 3,739 – Leasehold improvements 25,784 4,297 21,487 – Scrubber system 1,301,970 – 1,301,970 – Total 1,331,909 4,713 1,327,196 –

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2017
Intangible Assets [Abstract]
Schedule of intangible assets	Cost Accumulated amortization Impairment March 31, March 31, Patents and technical information 35,852,556 (3,897,421 ) (20,457,255 ) 11,497,880 12,366,555

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
	Mar. 31, 2017
Derivative Liabilities [Abstract]
Schedule of convertible debentures outstanding	November 10, 2015 As at As at Estimated common stock issuable upon extinguishment 267,911 306,973 Estimated exercise price 0.40 0.40 Risk-free interest rate 0.8 % 0.3 % Expected volatility 193 % 179 % Expected life (in years) 0.33 0.43 May 27, 2014 June 12, 2014 November 10, 2015 As at As at As at As at As at As at Estimated common stock issuable upon extinguishment 1,219,432 438,135 466,649 202,020 302,500 359,477 Estimated exercise price 0.18 0.50 0.23 0.50 0.40 0.31 Risk-free interest rate 1 % 3 % 2 % 3 % 0.1 % 0.1 % Expected dividend yield – – – – – – Expected volatility 147 % 195 % 141 % 189 % 250 % 194 % Expected life (in years) 0.06 0.16 0.08 0.20 0.61 1.00
Schedule of derivative liabilities	$ Balance, March 31, 2015 393,419 Debt discount due to derivative 110,000 Mark to market adjustment 1,764,034 Adjustment for extinguishments (1,451,237 ) Balance, March 31, 2016 816,216 Mark to market adjustment (570,789 ) Adjustment for extinguishment (53,141 ) Balance, March 31, 2017 192,286

Note Payable (Tables)

Note Payable (Tables)	12 Months Ended
	Mar. 31, 2017
Note Payable [Abstract]
Schedule of notes payable	March 31, March 31, Opening balance 4,786,493 4,479,852 Accretion of unamortized discount 180,069 306,641 Ending balance 4,966,562 4,786,493 Less: current portion (4,966,562 ) (3,967,000 ) Long-term portion – 819,493
Shedule of principal repayments of the note payable	$ June 12, 2013 1,000,000 June 12, 2014 1,000,000 June 12, 2015 1,000,000 June 12, 2016 1,000,000 June 12, 2017 1,000,000 5,000,000

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	12 Months Ended
	Mar. 31, 2017
Share Purchase Warrants [Abstract]
Schedule of share purchase warrants	Number of Weighted average exercise price Balance, March 31, 2015 – – Issued 934,963 0.001 Balance, March 31, 2016 934,963 0.001 Issued 1,333,334 1.50 Balance, March 31, 2017 2,268,297 0.88
Schedule of share purchase warrants outstanding	Number of warrants outstanding Exercise Expiry date 934,963 0.001 January 8, 2018 666,667 1.50 December 23, 2017 666,667 1.50 December 23, 2018 2,268,297
Schedule of stock valuation assumptions	2017 2016 Risk-free interest rate 1.5 % 1.5 % Expected life (in years) 2.0 2.0 Expected volatility 207 % 207 %

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2017
Related Party Transaction [Line Items]
Summary of continuity of stock options	Number of Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value Balance, March 31, 2015 – – – – Granted 3,029,167 1.07 Expired (1,500,000 ) 1.00 Balance, March 31, 2016 1,529,167 1.15 0.7 2,833,876 Expired (1,166,667 ) 1.50 Balance, March 31, 2017 362,500 0.01 1.3 377,000
Summary of additional information of stock options	Outstanding and exercisable Range of Number of shares Weighted average remaining contractual life (years) Weighted average 0.01 362,500 1.3 0.01
Directors and Officers [Member]
Related Party Transaction [Line Items]
Summary of fair value of stock options granted assumptions	2017 2016 Risk-free interest rate – 1.06 % Expected life (in years) – 3.0 Expected volatility – 171 %
Investors [Member]
Related Party Transaction [Line Items]
Summary of fair value of stock options granted assumptions	2017 2016 Estimated exercise price – 1.22 Risk-free interest rate – 0.07 % Expected life (in years) – 0.1 Expected volatility – 263 %

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Mar. 31, 2017
Segmented Information [Abstract]
Schedule of segment reporting information	March 31, 2017 United States China Total Property and equipment 25,226 1,301,970 1,327,196 Intangible assets 11,479,880 – 11,479,880 Total non-current assets 11,505,106 1,301,970 12,807,076 March 31, 2016 United States China Total Intangible assets 12,366,555 – 12,366,555

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Mar. 31, 2017
Commitments [Abstract]
Schedule of minimum lease payments	Fiscal Year $ 2018 58,431 2019 61,229 2020 39,339 158,999

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2017
Income Taxes [Abstract]
Summary of reconciles the income tax benefit at the statutory rates to income tax benefit at the company's effective tax rate	2017 2016 Net loss before taxes (3,352,548 ) (7,446,232 ) Statutory tax rate 34 % 34 % Expected income tax recovery 1,139,866 2,531,719 Permanent differences and other (162,898 ) (1,704,462 ) Change in enacted tax rate 9,257 – Foreign tax rate difference (171,846 ) (101,112 ) Change in valuation allowance (814,379 ) (726,145 ) Income tax provision – –
Summary of deferred income tax assets and liabilities	2017 2016 Net operating losses carried forward 7,882,821 7,068,442 Valuation allowance (7,882,821 ) (7,068,442 ) Net deferred tax asset – –
Summary of operating loss carryforwards to apply against future year income tax for US income tax	$ 2022 71,014 2028 7,372 2029 1,030 2030 469,466 2031 221,276 2032 248,075 2033 1,223,832 2034 14,688,151 2035 1,884,636 2036 2,433,757 2037 2,914,456 24,163,065

Nature of Operations and Cont36

Nature of Operations and Continuance of Business (Details) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Nature of Operations and Continuance of Business (Textual)
Working capital deficit	$ 10,062,715
Accumulated deficit	$ (63,483,342)	$ (60,130,794)

Significant Accounting Polici37

Significant Accounting Policies (Details)	12 Months Ended
	Mar. 31, 2017
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	P5Y
Property and equipment, Depreciation method	Straight-line
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	P3Y
Property and equipment, Depreciation method	Straight-line
Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	P20Y
Property and equipment, Depreciation method	Straight-line

Significant Accounting Polici38

Significant Accounting Policies (Details 1) - Fair Value, Measurements, Recurring [Member]	Mar. 31, 2017USD ($)
Level 1 [Member]
Schedule of assets and liabilities that are measured and recognized in fair value
Cash	$ 382,167
Derivative liabilities
Total	382,167
Level 2 [Member]
Schedule of assets and liabilities that are measured and recognized in fair value
Cash
Derivative liabilities	192,286
Total	192,286
Level 3 [Member]
Schedule of assets and liabilities that are measured and recognized in fair value
Cash
Derivative liabilities
Total

Significant Accounting Polici39

Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Significant Accounting Policies (Textual)
Fair value adjustment of derivative liabilities	$ 570,789	$ (1,770,154)
Estimated useful life, patents	17 years
Potentially dilutive shares outstanding	4,327,279	4,195,201

Acquisition of Pacific Green 40

Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited (Details)	Jun. 30, 2015USD ($)
Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited [Abstract]
Cash	$ 50,064
Goodwill	126,782
Accounts payable and accrued liabilities	(23,865)
Due to related parties	(152,980)
Total purchase price	$ 1

Acquisition of Pacific Green 41

Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited (Details Textual) - USD ($)	Jun. 30, 2015	Jun. 14, 2012
Acquisition of Pacific Green Technologies Asia Limited and Pacific Green Technologies China Limited (Textual)
Company acquired common shares issued and outstanding	100	5,000,000
Percentage of issued and outstanding common shares purchase by the Company	100.00%
Consideration price	$ 1
Impairment of goodwill	$ 126,782

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Property, Plant and Equipment [Line Items]
Cost	$ 1,331,909
Accumulated amortization	4,713
Net carrying value	1,327,196
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	4,155
Accumulated amortization	416
Net carrying value	1,301,970
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	25,784
Accumulated amortization	4,297
Net carrying value	21,487
Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost	1,301,970
Accumulated amortization
Net carrying value	$ 1,301,970

Intangible Assets (Details)

Intangible Assets (Details) - Patents and technical information [Member] - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of intangible assets
Cost	$ 35,852,556
Accumulated amortization	(3,897,421)
Impairment	(20,457,255)
Net carrying value	$ 11,497,880	$ 12,366,555

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	May 17, 2013	Mar. 31, 2017
Intangible Assets (Textual)
Number of shares repurchased	88,876,443
Number of shares repurchased, value	$ 237,156
Estimated useful life		17 years
PGG [Member]
Intangible Assets (Textual)
Number of shares repurchased, value	$ 93,721

Loan Payable (Details)

Loan Payable (Details)	Mar. 31, 2017USD ($)	Mar. 31, 2017GBP (£)	Mar. 31, 2016USD ($)	Mar. 31, 2016GBP (£)
Loans Payable (Textual)
Loans payable	$ 361,931		$ 625,574
PGTIL [Member]
Loans Payable (Textual)
Loans payable	$ 361,931	£ 289,144	$ 625,574	£ 435,000
Percentage of interest per annum	6.50%	6.50%	6.50%	6.50%

Convertible Debentures (Details

Convertible Debentures (Details) - USD ($)	Nov. 10, 2015	May 13, 2015	May 04, 2015	Jun. 12, 2014	Feb. 22, 2017	May 27, 2014	Mar. 31, 2017	Mar. 31, 2016	Dec. 12, 2014	Nov. 27, 2014
Convertible Debentures (Textual)
Convertible debenture, non-related party				$ 100,000		$ 200,000
Interest rate				10.00%		10.00%
Convertible debenture, due date				Jun. 12, 2015		May 27, 2015
Convertible debenture, description				The note is convertible into shares of common stock after 180 days from the date of issuance (December 12, 2014) until maturity at a conversion rate of 75% of the average closing bid prices of the Company's common stock for the 45 days ending one trading day prior to the date the conversion notice is sent by the holder to the Company.		The note is convertible into shares of common stock after 180 days from the date of issuance (November 27, 2014) until maturity at a conversion rate of 75% of the average closing bid prices of the Company's common stock for the 45 days ending one trading day prior to the date the conversion notice is sent by the holder to the Company.
Increase in debt instrument rate of interest				15.00%		15.00%
Intrinsic value of beneficial conversion feature				$ 9,793		$ 33,922
Fair value of the derivative liability									$ 9,793	$ 33,922
Amortization of debt discount								$ 12,820
Convertible Debt [Member]
Convertible Debentures (Textual)
Accrued interest included in accounts payable and accrued liabilities			$ 18,888
Common stock issued for conversion, shares			1,058,317
Common stock issued for conversion			$ 200,000
Convertible Debt One [Member]
Convertible Debentures (Textual)
Accrued interest included in accounts payable and accrued liabilities		$ 7,796
Amortization of debt discount								1,637
Common stock issued for conversion, shares		459,418
Common stock issued for conversion		$ 100,000
Convertible Debt Two [Member]
Convertible Debentures (Textual)
Convertible debenture, non-related party	$ 110,000						90,000	4,982
Interest rate	10.00%
Convertible debenture, due date	Nov. 10, 2016
Convertible debenture, description	The note is convertible into shares of common stock of the Company equal to the lower of: (a) $0.40 or (b) 60% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date of conversion.
Accrued interest included in accounts payable and accrued liabilities							17,164	11,000
Intrinsic value of beneficial conversion feature	$ 110,000
Fair value of the derivative liability							192,286	816,216
Amortization of debt discount							$ 105,018	$ 4,982
Exchange fees	100,000
Net of legal fees	$ 10,000
Common stock issued for conversion, shares					50,000
Common stock issued for conversion					$ 20,000

Derivative Liabilities (Details

Derivative Liabilities (Details) - $ / shares	Nov. 10, 2015	May 13, 2015	May 04, 2015	Feb. 22, 2017	Mar. 31, 2015	Mar. 31, 2017	Mar. 31, 2016
May 27, 2014 Convertible Debenture [Member]
Schedule of convertible debentures outstanding
Estimated common stock issuable upon extinguishment			1,219,432		438,135
Estimated exercise price			$ 0.18		$ 0.50
Risk-free interest rate			1.00%		3.00%
Expected dividend yield
Expected volatility			147.00%		195.00%
Expected life (in years)			22 days		1 month 27 days
June 12, 2014 Convertible Debenture [Member]
Schedule of convertible debentures outstanding
Estimated common stock issuable upon extinguishment		466,649			202,020
Estimated exercise price		$ 0.23			$ 0.50
Risk-free interest rate		2.00%			3.00%
Expected dividend yield
Expected volatility		141.00%			189.00%
Expected life (in years)		29 days			2 months 12 days
November 10, 2015 Convertible Debenture [Member]
Schedule of convertible debentures outstanding
Estimated common stock issuable upon extinguishment	359,477			306,973		267,911	302,500
Estimated exercise price	$ 0.31			$ 0.40		$ 0.40	$ 0.40
Risk-free interest rate	0.10%			0.30%		0.80%	0.10%
Expected dividend yield
Expected volatility	194.00%			179.00%		193.00%	250.00%
Expected life (in years)	1 year			5 months 5 days		3 months 29 days	7 months 10 days

Derivative Liabilities (Detai48

Derivative Liabilities (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of derivative liabilities
Beginning Balance	$ 816,216	$ 393,419
Debt discount due to derivative		110,000
Mark to market adjustment	(570,789)	1,764,034
Adjustment for extinguishments	(53,141)	(1,451,237)
Ending Balance	$ 192,286	$ 816,216

Derivative Liabilities (Detai49

Derivative Liabilities (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Derivative Liabilities (Textual)
Fair value of derivative liabilities	$ 570,789	$ (1,770,154)
Derivative liabilities	$ 192,286	$ 816,216

Note Payable (Details)

Note Payable (Details) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Note Payable [Abstract]
Opening balance	$ 4,786,493	$ 4,479,852
Accretion of unamortized discount	180,069	306,641
Ending balance	4,966,562	4,786,493
Less: current portion	(4,966,562)	(3,967,000)
Long-term portion		$ 819,493

Note Payable (Details 1)

Note Payable (Details 1)	Mar. 31, 2016USD ($)
Note Payable [Abstract]
June 12, 2013	$ 1,000,000
June 12, 2014	1,000,000
June 12, 2015	1,000,000
June 12, 2016	1,000,000
June 12, 2017	1,000,000
Total	$ 5,000,000

Note Payable (Details Textual)

Note Payable (Details Textual) - USD ($)	Jun. 30, 2015	Jun. 12, 2013	Jun. 14, 2012	Mar. 31, 2017	Mar. 31, 2016	Jun. 12, 2012
Note Payable (Textual)
Note repayment installment amount		$ 1,000,000
Discounted at a market rate		18.00%
Imputed interest				$ 900,000	$ 900,000
Imputed interest rate					18.00%
Rate of shares issued and outstanding			100.00%
Number of shares issued to company	100		5,000,000
Promissory notes issued to company			$ 5,000,000
Net present value of promissory note						$ 3,127,171
PGG [Member]
Note Payable (Textual)
Number of shares issued to company			5,000,000
Promissory notes issued to company			$ 5,000,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 20, 2015	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2015
Related Party Transactions (Textual)
Accounts payable and accrued liabilities		$ 785,181	$ 821,515
Warrants exercisable price per share		$ 0.88	$ 0.001
Director [Member]
Related Party Transactions (Textual)
Amount owed to subsidiaries			$ 11,257
Director 1 [Member]
Related Party Transactions (Textual)
Amount owed to subsidiaries		200,017	124,264
Accounts payable and accrued liabilities		10,030
Consulting fees			173,862
Directors 2 [Member]
Related Party Transactions (Textual)
Consulting fees		14,600	17,696
Directors 3 [Member]
Related Party Transactions (Textual)
Consulting fees		234,000	173,862
Shareholder 1 [Member]
Related Party Transactions (Textual)
Amount owed to subsidiaries			38,506
Fair value of warrant share			934,162
Warrants purchase price for finder's fees			934,963
Warrants exercisable price per share		$ 0.001
Warrants exercisable term		2 years
Consulting fees		$ 240,000	1,174,164
Shareholder 2 [Member]
Related Party Transactions (Textual)
Amount owed to subsidiaries		24,987	984
Shareholder 3 [Member]
Related Party Transactions (Textual)
Amount owed to subsidiaries		3,945,833	4,862,555
Debt outstanding for conversion	$ 1,000,000
Debt conversion price per share	$ 0.70
Debt conversion period	12 month period between July 20, 2016 and July 20, 2017.
Accounts payable and accrued liabilities		25,127
Shareholder 4 [Member]
Related Party Transactions (Textual)
Amount owed to subsidiaries			38,430
Interest rate description		Bears interest at the US Bank Prime Rate plus 4%, and due on demand.
Unsecured debt			20,765
Officer and Director [Member]
Related Party Transactions (Textual)
Consulting fees			$ 251,577

Common Stock (Details)

Common Stock (Details) - USD ($)	Mar. 09, 2017	Sep. 12, 2016	Jul. 14, 2016	Jul. 12, 2016	Feb. 10, 2016	Dec. 15, 2015	Dec. 11, 2015	Oct. 02, 2015	Aug. 10, 2015	Jun. 30, 2015	May 13, 2015	May 04, 2015	Jun. 14, 2012	Mar. 31, 2017	Mar. 27, 2017	Feb. 22, 2017	Feb. 20, 2017	Dec. 31, 2016	Dec. 23, 2016	Dec. 22, 2016	Dec. 21, 2016	Oct. 27, 2016	May 24, 2016	May 21, 2016	May 19, 2016	Apr. 30, 2016	Oct. 20, 2015	Mar. 31, 2017	Mar. 31, 2016	Jun. 12, 2014	May 27, 2014
Common Stock (Textual)
Convertible debt																														$ 100,000	$ 200,000
Proceeds from issuance of common shares																												$ 4,621,503	$ 1,275,000
Common stock issued for cash																												4,621,503	1,275,000
Gain on extinguishment of debt																												$ 3,141	$ 171,501
Number of shares issued to company for business acquisition										100			5,000,000
Non-brokered private placement [Member]
Common Stock (Textual)
Common stock issued for cash, shares	146,667	33,333	50,000	98,000		200,000	433,333							50,000	100,000		29,412	666,667	1,000,000	265,296	11,765	85,714	161,667	97,334		246,667
Share issued per share price	$ 1.50	$ 1.50	$ 1.50	$ 1.50		$ 0.75	$ 0.75							$ 1.50	$ 1.50		$ 1.70	$ 1.50	$ 1.50	$ 1.70	$ 1.70	$ 1.75	$ 1.50	$ 1.50		$ 1.50		$ 1.50
Proceeds from issuance of common shares	$ 220,001	$ 50,000	$ 75,000	$ 147,000		$ 150,000	$ 325,000							$ 33,333	$ 150,000		$ 50,000	$ 1,000,000	$ 1,500,000	$ 451,003	$ 20,000	$ 150,000	$ 242,500	$ 146,000		$ 370,000
Purchase warrant exercisable, description																		Each unit consists of one share of common stock, one share purchase warrant exercisable at $1.50 per share for a term of one year, and one share purchase warrant exercisable at $1.50 per share for a term of two years.
Non-brokered private placement [Member] | Director [Member]
Common Stock (Textual)
Common stock issued for cash, shares																									150,000
Share issued per share price																										$ 1
Proceeds from issuance of common shares																									$ 150,000
Common stock issuance [Member]
Common Stock (Textual)
Convertible debt																$ 20,000
Common stock issued for cash, shares					1,257,113			960,017	50,000							50,000													150,000
Share issued per share price									$ 0.50																				$ 1
Common stock issued for cash					$ 5,028,455			$ 3,840,068	$ 25,000							$ 70,000													$ 150,000
Derivative liabilities																53,141
Gain on extinguishment of debt																$ 3,141
Number of exercisable period									28 days
Non-brokered private placement date									May 20, 2015
Option expiration date									May 20, 2017
Option description									Exercisable at a conversion rate of 75% of the average closing bid prices of the Company's common stock for the 10 trading days prior to the Option Event and the 10 trading days after the Option Event.
Number of shares issued to company for business acquisition					12,571,165
Assets agreement date					May 14, 2013
Common stock issuance [Member] | Consulting Agreement [Member]
Common Stock (Textual)
Common stock issued for cash, shares					915,029																						200,000
Common stock issued for cash					$ 915,028																						$ 102,000
Common stock issuance [Member] | Minimum [Member]
Common Stock (Textual)
Purchase price of option									$ 93,750
Exercise price of option									$ 1
Common stock issuance [Member] | Maximum [Member]
Common Stock (Textual)
Purchase price of option									$ 125,000
Exercise price of option									$ 2.50
Common stock issuance one [Member]
Common Stock (Textual)
Common stock issued for cash, shares									550,000
Share issued per share price									$ 0.50
Common stock issued for cash									$ 275,000
Number of exercisable period									28 days
Non-brokered private placement date									May 26, 2015
Option expiration date									May 22, 2017
Option description									Exercisable at a conversion rate of 75% of the average closing bid prices of the Company's common stock for the 10 trading days prior to the Option Event and the 10 trading days post the Option Event.
Common stock issuance one [Member] | Minimum [Member]
Common Stock (Textual)
Purchase price of option									$ 1,031,250
Exercise price of option									$ 1
Common stock issuance one [Member] | Maximum [Member]
Common Stock (Textual)
Purchase price of option									$ 1,375,000
Exercise price of option									$ 2.50
Common stock issuance two [Member]
Common Stock (Textual)
Common stock issued for cash, shares									100,000
Share issued per share price									$ 0.50
Common stock issued for cash									$ 50,000
Number of exercisable period									21 days
Non-brokered private placement date									Jun. 6, 2015
Option expiration date									Jun. 6, 2017
Purchase price of option									$ 250,000
Option description									The option vests upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system and must be exercised within 21 days.
Exercise price of option									$ 1.50
Common stock issuance three [Member]
Common Stock (Textual)
Common stock issued for cash, shares									600,000
Share issued per share price									$ 0.50
Common stock issued for cash									$ 300,000
Number of exercisable period									21 days
Non-brokered private placement date									Jun. 10, 2015
Option expiration date									Jun. 6, 2017
Purchase price of option									$ 1,500,000
Option description									The option vests upon the Company entering into a binding agreement for the sale or license of its ENVI-Clean or ENVI-Pure emission control technology system and must be exercised within 21 days.
Exercise price of option									$ 1.50
Settlement Agreement [Member]
Common Stock (Textual)
Convertible debt											$ 100,000	$ 200,000
Common stock issued for cash, shares											459,418	1,058,317
Common stock issued for cash											$ 537,519	$ 1,068,900
Accrued interest included in accounts payable and accrued liabilities											7,795	18,888
Derivative liabilities											438,361	1,012,876
Gain on extinguishment of debt											$ 8,637	$ 162,864
Share exchange agreement [Member]
Common Stock (Textual)
Number of shares issued to company for business acquisition								9,600,167
Assets agreement date								May 15, 2013

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - $ / shares	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share Purchase Warrants [Abstract]
Number of warrants	934,963
Number of warrants Issued	1,333,334	934,963
Number of warrants	2,268,297	934,963
Weighted average exercise price	$ 0.001
Weighted average exercise price, issued	1.50	0.001
Weighted average exercise price	$ 0.88	$ 0.001

Share Purchase Warrants (Deta56

Share Purchase Warrants (Details 1)	12 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	2,268,297
Exercise Price 0.001 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	934,963
Exercise price | $ / shares	$ 0.001
Expiry date	Jan. 8, 2018
Exercise Price 1.50 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	666,667
Exercise price | $ / shares	$ 1.50
Expiry date	Dec. 23, 2017
Exercise Price 1.50 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	666,667
Exercise price | $ / shares	$ 1.50
Expiry date	Dec. 23, 2018

Share Purchase Warrants (Deta57

Share Purchase Warrants (Details 2) - Warrant [Member]	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.50%	1.50%
Expected life (in years)	2 years	2 years
Expected volatility	207.00%	207.00%

Share Purchase Warrants (Deta58

Share Purchase Warrants (Details Textuals) - USD ($)	Jan. 08, 2016	Mar. 31, 2016
Share Purchase Warrants (Textual)
Fair value of warrant, Shares		3,029,167
Warrant [Member]
Share Purchase Warrants (Textual)
Fair value of warrant, Shares	934,963
Warrants purchase price	$ 934,162
Warrants exercise price	$ 0.001
Warrants expiration date	Jan. 8, 2018

Stock Options (Details)

Stock Options (Details) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Stock Options [Abstract]
Number of options outstanding, Begining balance	1,529,167
Number of options, Granted		3,029,167
Number of options, Expired	(1,166,667)	(1,500,000)
Number of options outstanding, Ending balance	362,500	1,529,167
Weighted average exercise price, Begining balance	$ 1.15
Weighted average exercise, Granted		1.07
Weighted average exercise, Expired	1.50	1
Weighted average exercise price, Ending balance	$ 0.01	$ 1.15
Weighted average remaining contractual life (years)	1 year 3 months 9 days	8 months 12 days
Aggregate intrinsic value, Outstanding	$ 377,000	$ 2,833,876

Stock Options (Details 1)

Stock Options (Details 1) - Exercise prices 0.01 [Member]	12 Months Ended
	Mar. 31, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding and exercisable, Number of shares | shares	362,500
Outstanding and exercisable, Weighted average remaining contractual life (years)	1 year 3 months 9 days
Outstanding and exercisable, Weighted average exercise price | $ / shares	$ 0.01

Stock Options (Details 2)

Stock Options (Details 2) - $ / shares	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Risk-free interest rate		1.06%
Expected life (in years)	0 years	3 years
Expected volatility		171.00%
Investor [Member]
Related Party Transaction [Line Items]
Estimated exercise price		$ 1.22
Risk-free interest rate		0.07%
Expected life (in years)	0 years	1 month
Expected volatility		263.00%

Stock Options (Details Textual)

Stock Options (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Stock Options (Textual)
Stock options granted		3,029,167
Investors [Member]
Stock Options (Textual)
Stock options granted	2,666,667
Stock Option [Member]
Stock Options (Textual)
Fair value of stock options vested value		$ 251,577
Weighted average fair value per stock options granted		$ 0.08

Segmented Information (Details)

Segmented Information (Details) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Segment Reporting Information [Line Items]
Property and equipment	$ 1,327,196
Intangible assets	11,497,880	12,366,555
Total non-current assets	12,807,076
China [Member]
Segment Reporting Information [Line Items]
Property and equipment	1,301,970
Intangible assets
Total non-current assets	1,301,970
United States [Member]
Segment Reporting Information [Line Items]
Property and equipment	25,226
Intangible assets	11,479,880	$ 12,366,555
Total non-current assets	$ 11,505,106

Commitments (Details)

Commitments (Details)	Mar. 31, 2017USD ($)
Commitments [Abstract]
2,018	$ 58,431
2,019	61,229
2,020	39,339
Total	$ 158,999

Commitments (Details Textual)

Commitments (Details Textual)	Jan. 10, 2017USD ($)	Jan. 01, 2017USD ($)	Jan. 01, 2017CNY (¥)	May 01, 2010USD ($)shares	Nov. 19, 2016USD ($)	Sep. 22, 2016USD ($)	Sep. 22, 2016CNY (¥)	Nov. 17, 2015	Jan. 10, 2017CNY (¥)	Jun. 30, 2015
Commitment (Textual)
Percentage of issued and outstanding common shares purchase by the Company										100.00%
Professional consultant					$ 31,500
Cash bonus of professional cheif engineer					$ 20,000
Products and Services Purchase Agreement [Member]
Commitment (Textual)
Purchase price of product and service agreement	$ 1,083,000								¥ 7,506,568
Products and services agreement description	Pursuant to the agreement, 30% of the purchase price is payable upon execution of the agreement (paid), 20% upon final inspection (paid), 40% upon delivery (paid), and 10% within 14 days following installation and commissioning (paid).
Consulting Agreements [Member]
Commitment (Textual)
Supply commitment, Description								The parties have agreed to share the gross profits at an even split of 50% each
Sichel Limited [Member] | Consulting Agreements [Member]
Commitment (Textual)
Term of agreement				4 years
Stock consideration to PGG | shares				5,000
Monthly consultancy fees				$ 20,000
Monthly consultancy fees payment description				Within fourteen days of each month-end.
Common stock issued for consulting agreement | shares				5,000
Percentage of sales commission				10.00%
Percentage of finance commission				10.00%
PGTC [Member]
Commitment (Textual)
Research and development arrangement						$ 160,198	¥ 1,050,000
PGTC One [Member]
Commitment (Textual)
Research and development arrangement		$ 160,198	¥ 1,050,000
PGTC Two [Member]
Commitment (Textual)
Research and development arrangement		$ 160,198	¥ 1,050,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Taxes [Abstract]
Net loss before taxes	$ (3,352,548)	$ (7,446,232)
Statutory tax rate	34.00%	34.00%
Expected income tax recovery	$ 1,139,866	$ 2,531,719
Permanent differences and other	(162,898)	(1,704,462)
Change in enacted tax rate	9,257
Foreign tax rate difference	(171,846)	(101,112)
Change in valuation allowance	(814,379)	(726,145)
Income tax provision

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Mar. 31, 2017	Mar. 31, 2016
Income Taxes [Abstract]
Net operating losses carried forward	$ 7,882,821	$ 7,068,442
Valuation allowance	(7,882,821)	(7,068,442)
Net deferred tax asset

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	Mar. 31, 2017USD ($)
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 24,163,065
2022 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 71,014
Expiration Date	Mar. 31, 2022
2028 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 7,372
Expiration Date	Mar. 31, 2028
2029 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 1,030
Expiration Date	Mar. 31, 2029
2030 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 469,466
Expiration Date	Mar. 31, 2030
2031 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 221,276
Expiration Date	Mar. 31, 2031
2032[ Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 248,075
Expiration Date	Mar. 31, 2032
2033 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 1,223,832
Expiration Date	Mar. 31, 2033
2034 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 14,688,151
Expiration Date	Mar. 31, 2034
2035 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 1,884,636
Expiration Date	Mar. 31, 2035
2036 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 2,433,757
Expiration Date	Mar. 31, 2036
2037 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 2,914,456
Expiration Date	Mar. 31, 2037

Income Taxes (Details Textual)

Income Taxes (Details Textual)	Mar. 31, 2017USD ($)
Income Tax (Textual)
Net operating losses carried forward	$ 24,163,065

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Jun. 01, 2017	Apr. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Subsequent Events (Textual)
Proceeds from issuance of common shares			$ 4,621,503	$ 1,275,000
Subsequent Events [Member]
Subsequent Events (Textual)
Proceeds from issuance of common shares		$ 1,320,000
Subsequent Events [Member] | Non-brokered private placement [Member]
Subsequent Events (Textual)
Shares of common stock issued	33,333
Share issued per share price	$ 1.50
Proceeds from issuance of common shares	$ 50,000
Subsequent Events [Member] | Non-brokered private placement one [Member]
Subsequent Events (Textual)
Shares of common stock issued	500,000
Share issued per share price	$ 0.80
Proceeds from issuance of common shares	$ 400,000