Pacific Green (PGTK) 10-K 16 Jul 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2018	Jul. 16, 2018	Sep. 30, 2017
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, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 15,582,467
Entity Common Stock, Shares Outstanding		41,251,590

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2018	Mar. 31, 2017
ASSETS
Cash	$ 229,882	$ 382,167
Amounts receivable	4,912	25,780
Prepaid expenses and deposits	72,032	11,004
Due from related party (Note 10)	25,101	24,987
Total Current Assets	331,927	443,938
Lease receivable (Note 3)	1,995,000
Property and equipment (Note 4)	15,800	1,327,196
Intangible assets (Note 5)	10,622,068	11,497,880
Total Assets	12,964,795	13,269,014
Current Liabilities
Accounts payable and accrued liabilities (Note 10)	888,760	860,050
Loan payable (Note 6)		361,931
Convertible debenture (Note 7)	30,000	90,000
Note payable to related party, net of unamortized discount of $nil and $33,438, respectively (Note 9)		4,966,562
Due to related parties (Note 10)	229,544	4,110,693
Derivative liability (Note 8)	75,505	192,286
Total Liabilities	1,223,809	10,581,522
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 40,757,415 and 26,297,430 shares issued and outstanding, respectively	40,757	26,297
Common stock issuable (Note 11)	206,675	50,000
Additional paid-in capital	78,989,346	65,907,617
Accumulated other comprehensive income	268,259	261,789
Deficit	(67,764,051)	(63,558,211)
Total Stockholders' Equity	11,740,986	2,687,492
Total Liabilities and Stockholders' Equity	$ 12,964,795	$ 13,269,014

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Statement of Financial Position [Abstract]
Unamortized discount, note payable to related party, current		$ 33,438
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	40,757,415	26,297,430
Common stock, shares outstanding	40,757,415	26,297,430

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Sales	$ 1,995,000
Cost of goods sold	1,892,832
Gross margin	102,168
Expenses
Advertising and promotion	130,175	97,329
Amortization of intangible assets	875,812	868,675
Consulting fees (Note 10)	808,572	867,693
Depreciation	9,426	4,713
Foreign exchange loss (gain)	63,666	(173,063)
Office and miscellaneous	136,993	140,886
Professional fees	394,244	183,277
Research and development	789,713	516,390
Transfer agent and filing fees	34,706	28,413
Travel	305,648	200,841
Total expenses	3,548,955	2,735,154
Loss before other income (expense)	(3,446,787)	(2,735,154)
Other income (expense)
Gain (loss) on change in fair value of derivative liability (Note 8)	(105,175)	570,789
Gain (loss) on extinguishment of debt (Note 11)	(16,758)	3,141
Impairment of property and equipment (Note 4)	(287,631)
Interest expense (Notes 7 and 9)	(349,489)	(1,266,193)
Total other income (expense)	(759,053)	(692,263)
Net loss for the year	(4,205,840)	(3,427,417)
Other comprehensive income
Foreign currency translation gain	6,470	141,029
Comprehensive loss for the year	$ (4,199,370)	$ (3,286,388)
Net loss per share, basic and diluted	$ (0.13)	$ (0.14)
Weighted average number of shares outstanding	33,186,231	24,385,595

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common stock	Common Stock Issuable	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Deficit
Balance at Mar. 31, 2016	$ 382,377	$ 23,105	$ 150,000	$ 60,219,306	$ 120,760	$ (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 settlement of convertible debenture	70,000	$ 50		69,950
Shares issued pursuant to settlement of convertible debenture, shares		50,000
Imputed interest	900,000			900,000
Foreign exchange translation gain	141,029				141,029
Net loss for the year	(3,427,417)					(3,427,417)
Balance at Mar. 31, 2017	2,687,492	$ 26,297	50,000	65,907,617	261,789	(63,558,211)
Balance, shares at Mar. 31, 2017		26,297,430
Shares issued pursuant to private placements	3,407,341	$ 3,643	156,675	3,247,023
Shares issued pursuant to private placements, shares		3,642,526
Shares issued for services	9,900	$ 22		9,878
Shares issued for services, shares		22,000
Shares issued pursuant to settlement of convertible debenture	393,800	$ 420		393,380
Shares issued pursuant to settlement of convertible debenture, shares		420,000
Shares issued pursuant to settlement of loan payable	404,901	$ 405		404,496
Shares issued pursuant to settlement of loan payable, shares		404,901
Shares issued pursuant to settlement of related party note payable	5,000,000	$ 5,000		4,995,000
Shares issued pursuant to settlement of related party note payable, shares		5,000,000
Shares issued pursuant to settlement of related party payables	3,660,595	$ 3,660		3,656,935
Shares issued pursuant to settlement of related party payables, shares		3,660,595
Shares issued pursuant to warrants exercised	4,685	$ 1,310		3,375
Shares issued pursuant to warrants exercised, shares		1,309,963
Stock options issued pursuant to debt settlement	78,164			78,164
Imputed interest	293,478			293,478
Foreign exchange translation gain	6,470				6,470
Net loss for the year	(4,205,840)					(4,205,840)
Balance at Mar. 31, 2018	$ 11,740,986	$ 40,757	$ 206,675	$ 78,989,346	$ 268,259	$ (67,764,051)
Balance, shares at Mar. 31, 2018		40,757,415

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating Activities
Net loss for the year	$ (4,205,840)	$ (3,427,417)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discount on note payable and convertible debentures	33,438	285,087
Amortization of intangible assets	875,812	868,675
Depreciation	9,426	4,713
Fair value of shares issued for services	9,900
Impairment of property and equipment	287,631
Imputed interest	293,478	900,000
Loss (gain) on change in fair value of derivative liability	105,175	(570,789)
Loss (gain) on extinguishment of debt	16,758	(3,141)
Changes in operating assets and liabilities:
Amounts receivable	20,868	(9,527)
Prepaid expenses and deposits	(61,028)	(11,004)
Due from related parties	(114)	14,503
Accounts payable and accrued liabilities	114,193	38,535
Due to related parties	164,152	(218,236)
Net Cash Used In Operating Activities	(2,336,151)	(2,128,601)
Investing Activities
Additions of property and equipment	(802,785)	(1,331,909)
Net Cash Used In Investing Activities	(802,785)	(1,331,909)
Financing Activities
Repayments to related parties	(338,450)	(612,480)
Repayment of loan payable		(146,310)
Proceeds from issuance of common stock / share subscriptions received	3,412,026	4,621,503
Net Cash Provided by Financing Activities	3,073,576	3,862,713
Effect of Foreign Exchange Rate Changes on Cash	(86,925)	(60,144)
Change in Cash	(152,285)	342,059
Cash, Beginning of Year	382,167	40,108
Cash, End of Year	229,882	382,167
Non-cash Investing and Financing Activities:
Accrued interest settled with common stock	85,483
Amounts due to related parties settled with common stock	3,660,595
Amount due to related parties settled with stock options	78,164
Convertible debenture settled with common stock	60,000	20,000
Derivative liability settled with common stock	221,956	53,141
Equipment sold under long-term sales-type lease	1,892,832
Loan payable settled with common stock	319,418
Note payable settled with common stock	5,000,000
Reallocation of amount due to a related party to amounts receivable		11,257
Supplemental Disclosures:
Interest paid
Income taxes paid

Nature of Operations and Contin

Nature of Operations and Continuance of Business	12 Months Ended
	Mar. 31, 2018
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, creditors, and related parties, and the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. As at March 31, 2018, the Company has begun commercial sales generating revenues; however, the Company has a working capital deficit of $891,882, and has an accumulated deficit of $ 67,764,051 since inception. Furthermore, during the year ended March 31, 2018, the Company used $2,336,151 in operating activities. 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, 2018
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 Marine Technologies Ltd. (formerly Pacific Green Technologies Marine Limited) (“PGMTL”) 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, collectability of lease receivable, fair values of convertible debentures and derivative liabilities, fair value of stock-based compensation, 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, lease receivable, amounts due from and to related parties, accounts payable and accrued liabilities, loan payable, convertible debenture, and 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, 2018, on a recurring basis: Level 1 Level 2 Level 3 Cash 229,882 – – Derivative liability – 75,505 – Total 229,882 75,505 – During the year ended March 31, 2018, the Company recognized a loss on the change in fair value of derivative liability of $105,175 (2017 – gain of $570,789). (i) Revenue Recognition Revenue is comprised of a sales-type lease of the Company’s scrubber system. The Company recognizes revenue when equipment has been delivered and accepted by a customer and risk of ownership has transferred. In addition, terms and pricing has been finalized and the collectability of proceeds is reasonably assured. During the year ended March 31, 2018, the Company completed the installation of a scrubber unit under an energy management lease arrangement. The energy management lease arrangement qualifies for sales-type lease accounting and includes an option for the transfer of title at the conclusion of the lease payments. (j) 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. (k) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currency of PGMTL, PGTIL, and EPSB is the British pound. The functional currency of PGTA and PGTC is 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 PGMTL, 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. (l) 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. (m) Research and Development Research and development costs are charged as operating expenses as incurred. (n) 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, 2018, the Company had 2,193,347 (2017 – 4,327,279) potentially dilutive shares outstanding. (o) 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, 2018 and 2017, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period. (p) Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, " Revenue from Contracts with Customers In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “ Leases 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.

Lease Receivable

Lease Receivable	12 Months Ended
	Mar. 31, 2018
Lease Receivable [Abstract]
Lease Receivable	3. Lease Receivable In December 2017, the Company completed the installation and the accounting sale of a constructed scrubber system. The Company’s investment in sales-type lease as at March 31, 2018, consists of an amount due from the customer under a long-term lease arrangement. No amount has been allocated to residual value or other deliverables; accordingly, the amount presented in the balance sheet represents the present value of amounts due under the energy management contract. The entire amount is presented as a long-term receivable.

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2018
Property and Equipment [Abstract]
Property and Equipment	4. Property and Equipment Cost Accumulated amortization March 31, March 31, Furniture and equipment 4,155 1,247 2,908 3,739 Leasehold improvements 25,784 12,892 12,892 21,487 Envi-Marine scrubber system – – – 1,301,970 Total 29,939 14,139 15,800 1,327,196 During the year ended March 31, 2018, the Company completed installation and delivery of a scrubber system. Manufacturing costs incurred in excess of the scrubber system’s net realizable value through the sales-type lease agreement of $287,631 was recorded as an impairment during the year ended March 31, 2018.

Intangible Assets

Intangible Assets	12 Months Ended
	Mar. 31, 2018
Intangible Assets [Abstract]
Intangible Assets	5. Intangible Assets Cost Accumulated amortization Impairment March 31, March 31, Patents and technical information 35,852,556 (4,773,233 ) (20,457,255 ) 10,622,068 11,497,880 On May 17, 2013, the Company entered into an Assignment of Assets agreement with EnviroTechnologies, Inc. (“Enviro”), a non-related party, whereby 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, 2018
Loan Payable [Abstract]
Loan Payable	6. Loan Payable As at March 31, 2018, PGTIL, the Company’s wholly owned subsidiary, owes $nil (2017 - $361,931 (£289,144)) to a significant shareholder of the Company, which bore interest at 6.5% per annum, was unsecured, and was due on demand. On September 25, 2017, the Company issued 404,901 shares of common stock in full settlement of the principal and interest outstanding of $404,901. Refer to Note 11(g).

Convertible Debenture

Convertible Debenture	12 Months Ended
	Mar. 31, 2018
Convertible Debenture [Abstract]
Convertible Debenture	7. Convertible Debenture 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 was deferred and amortized over the term of the debenture. Under the terms of the debenture, the amount is unsecured, bears guaranteed interest at 10% and default interest at 20% per annum, and was 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) 50% (discount increased due to default) of the lowest trading price of the Company’s common stock during the 20 consecutive trading days prior to the date of conversion. 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. On September 19, 2017, the Company issued 100,000 shares of common stock for the conversion of $20,000 of this debenture. On October 4, 2017, the Company issued 320,000 shares of common stock for the conversion of $40,000 of this debenture. Refer to Notes 11(e), (h), and (dd). As at March 31, 2018, the carrying value of the debenture was $30,000 (2017 - $90,000) and the fair value of the derivative liability was $75,505 (2017 - $192,286).

Derivative Liability

Derivative Liability	12 Months Ended
	Mar. 31, 2018
Derivative Liability [Abstract]
Derivative Liability	8. Derivative Liability The Company records the fair value of the conversion price of the convertible debenture disclosed in Note 7 in accordance with ASC 815. The fair value of the derivative liability was calculated using a binomial option pricing model. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations. During the year ended March 31, 2018, the Company recorded a loss on the change in fair value of derivative liability of $105,175 (2017 – gain of $570,789). As at March 31, 2018, the Company recorded derivative liability of $75,505 (2017 - $192,286). The following inputs and assumptions were used to calculate the fair value of the beneficial conversion feature of the convertible debenture outstanding as at March 31, 2018, assuming no expected dividends: As at As at As at Estimated common stock issuable upon conversion 155,847 774,784 575,745 Estimated exercise price per common share 0.40 0.125 0.20 Risk-free interest rate 1.0 % 1.1 % 1.1 % Expected volatility 107 % 436 % 225 % Expected life (in years) 0.25 0.25 0.39 The following inputs and assumptions were used to calculate the fair value of the beneficial conversion feature of the convertible debenture outstanding as at March 31, 2017, assuming no expected dividends: 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 A summary of the activity of the derivative liabilities is shown below: $ Balance, March 31, 2016 816,216 Mark to market adjustment (570,789 ) Adjustment for extinguishment (53,141 ) Balance, March 31, 2017 192,286 Mark to market adjustment 105,175 Adjustment for extinguishments (221,956 ) Balance, March 31, 2018 75,505

Note Payable

Note Payable	12 Months Ended
	Mar. 31, 2018
Note Payable [Abstract]
Note Payable	9. Note Payable March 31, March 31, Opening balance 4,966,562 4,786,493 Accretion of unamortized discount 33,438 180,069 Repayment (5,000,000 ) – Ending balance – 4,966,562 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 PGMTL, 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 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, 2018, the Company recorded imputed interest of $293,478 (2017 - $900,000) at a rate of 18% per annum which has been included in additional paid-in capital. On September 25, 2017, the Company issued 5,000,000 shares of common stock in settlement of the outstanding promissory note with PGG. Refer to Note 11(f).

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	10. Related Party Transactions (a) As at March 31, 2018, the Company was owed $25,101 (2017 - $24,987) 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. (b) As at March 31, 2018, the Company owed $198,175 (2017 – $3,945,833) to PGG, a company controlled by a shareholder of the Company who has a significant influence on the Company’s operations, of which $28,618 (2017 - $25,127) was recorded in accounts payable and accrued liabilities. The amounts owing are unsecured, non-interest bearing, and due on demand. Refer to Note 11(f). (c) As at March 31, 2018, the Company owed $64,195 (2017 – $200,017) to directors of the Company, of which $4,208 (2017 - $10,030) was recorded in accounts payable and accrued liabilities. The amounts owing are unsecured, non-interest bearing, and due on demand. (d) During the year ended March 31, 2018, the Company incurred $310,000 (2017 – $240,000) in consulting fees to PGG, a company controlled by a shareholder of the Company who has a significant influence on the Company’s operations. (e) During the year ended March 31, 2018, the Company incurred $18,152 (2017 – $14,600) in consulting fees to a company controlled by a director of the Company. (f) During the year ended March 31, 2018, the Company incurred $68,250 (2017 - $234,000) in consulting fees to a director of the Company.

Common Stock

Common Stock	12 Months Ended
	Mar. 31, 2018
Common Stock [Abstract]
Common Stock	11. Common Stock Common stock issued during the year ended March 31, 2018: (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) On September 13, 2017, the Company issued 1,337,500 shares of common stock relating to non-brokered private placements at a price of $0.80 per share for proceeds of $1,070,000. (d) On September 13, 2017, the Company issued 22,000 shares of common stock with a fair value of $9,900 to 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. (e) On September 19, 2017, the Company issued 100,000 shares of common stock with a fair value of $125,000 pursuant to a conversion of $20,000 in principal and $107,545 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 on the date of the notice of conversion. This transaction resulted in a gain on extinguishment of debt of $2,545. Refer to Note 7. (f) On September 25, 2017, the Company issued 8,636,595 shares of common stock with a fair value of $8,636,595 to PGG in settlement of the note payable of $5,000,000 in outstanding note payable and $3,636,595 in other advances due on demand. (g) On September 25, 2017, the Company issued 404,901 shares of common stock with a fair value of $404,901 to a significant shareholder of the Company in settlement of the loan payable of $319,418 (£289,144) and accrued interest of $85,483 (£65,525). Refer to Note 6. (h) On October 4, 2017, the Company issued 320,000 shares of common stock with a fair value of $268,800 pursuant to a conversion of $40,000 in principal and $114,411 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 on the date of the notice of conversion. This transaction resulted in a loss on extinguishment of debt of $114,389. Refer to Note 7. (i) On November 7, 2017, the Company issued 934,963 shares of common stock for proceeds of $935 pursuant to the exercise of share purchase warrants to a company controlled by a shareholder and director of the Company who has a significant influence on the Company’s operations. (j) On December 1, 2017, the Company issued 50,000 shares of common stock relating to a non-brokered private placement at a price of $0.80 per share for proceeds of $40,000. (k) On December 1, 2017, the Company issued 221,628 shares of common stock relating to a non-brokered private placement at a price of $0.86 per share for proceeds of $190,600. Of this amount, 76,279 shares of common stock for proceeds of $65,600 were issued to a company controlled by a director of the Company. (l) On December 1, 2017, the Company issued 1,000,065 shares of common stock relating to a non-brokered private placement at a price of $1.00 per share for proceeds of $1,000,065. (m) On February 20, 2018, the Company issued 500,000 shares of common stock relating to a non-brokered private placement at a price of $1.00 per share for proceeds of $500,000. Concurrent and subject to the financing completion, the Company granted the subscriber 1,875,000 share purchase warrants. Of the share purchase warrants issued, 375,000 share purchase warrants are exercisable at $0.01 per share until August 23, 2018, 500,000 share purchase warrants are exercisable at $1.00 per share until November 23, 2018, and 1,000,000 share purchase warrants are exercisable at $1.00 per share until November 23, 2019. (n) On February 20, 2018, the Company issued 375,000 shares of common stock for proceeds of $3,750 pursuant to the exercise of share purchase warrants. (o) On February 22, 2018, the Company issued 24,000 shares of common stock with a fair value of $24,000 to settle debt of $24,000 owing to a director of the Company. (p) As at March 31, 2018, the Company received $206,675 of share subscription proceeds for the issuance of 206,675 shares of common stock at a price of $1.00 per share recorded as common stock issuable. Of this amount, $56,675 of share subscription proceeds for the issuance of 56,675 shares of common stock were received from a company controlled by a director of the Company. Refer to Note 17(a). Common stock issued during the year ended March 31, 2017: (q) 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. (r) 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. (s) 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. (t) 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. (u) 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. (v) 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. (w) 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. (x) 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. (y) 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. (z) 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. (aa) 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. (bb) 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. (cc) 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. (dd) 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 on the date of the notice of conversion. This transaction resulted in a gain on extinguishment of debt of $3,141. Refer to Note 7. (ee) 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. (ff) 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. (gg) 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 12(a).

Share Purchase Warrants

Share Purchase Warrants	12 Months Ended
	Mar. 31, 2018
Share Purchase Warrants [Abstract]
Share Purchase Warrants	12. Share Purchase Warrants Number of Weighted average exercise price Balance, March 31, 2016 934,963 0.001 Issued 1,333,334 1.50 Balance, March 31, 2017 2,268,297 0.88 Issued 1,875,000 0.80 Exercised (1,309,963 ) 0.004 Cancelled (666,667 ) 1.50 Expired (666,667 ) 1.50 Balance, March 31, 2018 1,500,000 1.00 As at March 31, 2018, the following share purchase warrants were outstanding: Number of warrants outstanding Exercise Expiry date 500,000 1.00 November 23, 2018 1,500,000 1.00 November 23, 2019 1,500,000

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2018
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, 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 Granted 175,000 0.01 Balance, March 31, 2018 537,500 0.01 0.7 478,375 Additional information regarding stock options outstanding as at March 31, 2018 is as follows: Outstanding and exercisable Range of Number of shares Weighted average Weighted average 0.01 537,500 0.7 0.01 On September 26, 2017, the Company granted 175,000 stock options to a company controlled by a director of the Company. The options are exercisable at $0.01 per share for a period of two years. These options were issued in exchange for management services previously accrued at $175,000 and have been recorded at their fair value of $78,164 as 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 1.45 % – Expected life (in years) 2 – Expected volatility 251 % – The fair value of stock options vested during the year ended March 31, 2018 was $78,164 (2017 - $nil), 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, 2018 was $0.45 (2017 – $nil) per option.

Segmented Information

Segmented Information	12 Months Ended
	Mar. 31, 2018
Segmented Information [Abstract]
Segmented Information	14. Segmented Information The Company is located and operates in the United States and its subsidiaries are primarily located and operating in the United Kingdom and China. March 31, 2018 United Europe Total Lease receivable – 1,995,000 1,995,000 Property and equipment 15,800 – 15,800 Intangible assets 10,622,068 – 10,622,068 Total non-current assets 10,637,868 1,995,000 12,632,868 March 31, 2018 United States $ Europe $ Total $ Sales – 1,995,000 1,995,000 March 31, 2017 United China Total Property and equipment 25,226 1,301,970 1,327,196 Intangible assets 11,497,880 – 11,497,880 Total non-current assets 11,523,106 1,301,970 12,825,076

Commitments

Commitments	12 Months Ended
	Mar. 31, 2018
Commitments [Abstract]
Commitments	15. Commitments (a) 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. (b) 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 $ 2019 61,229 2020 39,339 100,568 (c) 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 (RMB1,050,000), on the one year anniversary of the acceptance of the system. (d) 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 (RMB1,050,000), on the nine month anniversary of the acceptance of the system. (e) On July 14, 2017, the Company entered into a new memorandum of understanding to establish a new joint venture company in China 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, provide strategic pricing, sales and marketing direction, as well as provide technology licenses 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 Asia and Russia region. The parties will fund the venture proportionately, 50.1% by the Company and 49.9% by the Supplier, and excess operating cash flows will be distributed on a quarterly basis.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2018
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. 2018 2017 Net loss before taxes (4,205,840 ) (3,427,417 ) Statutory tax rate 34 % 34 % Expected income tax recovery 1,429,986 1,165,322 Permanent differences and other (124,383 ) (162,898 ) Change in enacted tax rate (3,330,818 ) 9,257 Foreign tax rate difference (108,148 ) (171,846 ) Change in valuation allowance 2,133,363 (839,835 ) 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, 2018 and 2017 are comprised of the following: 2018 2017 Net operating losses carried forward 5,774,914 7,908,277 Valuation allowance (5,774,914 ) (7,908,277 ) Net deferred tax asset – – The 2017 Act reduces the corporate tax rate from 34% to 21% for tax years beginning after December 31, 2017. For net operating losses arising after December 31, 2017, the 2017 Act limits a taxpayer’s ability to utilize net operating losses carryforwards to 80% of taxable income. In addition, net operating losses arising after 2017 can be carried forward indefinitely, but carryback is generally prohibited. Net operating losses generated in tax years beginning before January 1, 2018 will not be subject to the taxable income limitation. The 2017 Act would generally eliminate the carryback of all net operating losses arising in a tax year ending after 2017 and instead would permit all such net operating losses to be carried forward indefinitely. The Company has net operating losses carried forward of $27,931,257 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 2,989,325 2038 3,693,323 27,931,257 As at March 31, 2018, 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, 2018
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events (a) On April 30, 2018, the Company issued 206,675 shares of common stock relating to a non-brokered private placement at a price of $1.00 per share for proceeds of $206,675. Of this amount, 56,675 shares of common stock for proceeds of $56,675 were issued to a company controlled by a director of the Company. Refer to Note 11(p). (b) On June 12, 2018, the Company issued 287,500 shares of common stock for consulting services rendered. (c) Subsequent to March 31, 2018, the Company received $2,876,000 of share subscription proceeds for 1,917,333 shares of common stock at $1.50 per share.

Significant Accounting Polici24

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2018
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 Marine Technologies Ltd. (formerly Pacific Green Technologies Marine Limited) (“PGMTL”) 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, collectability of lease receivable, fair values of convertible debentures and derivative liabilities, fair value of stock-based compensation, 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, lease receivable, amounts due from and to related parties, accounts payable and accrued liabilities, loan payable, convertible debenture, and 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, 2018, on a recurring basis: Level 1 Level 2 Level 3 Cash 229,882 – – Derivative liability – 75,505 – Total 229,882 75,505 – During the year ended March 31, 2018, the Company recognized a loss on the change in fair value of derivative liability of $105,175 (2017 – gain of $570,789).
Revenue Recognition	(i) Revenue Recognition Revenue is comprised of a sales-type lease of the Company’s scrubber system. The Company recognizes revenue when equipment has been delivered and accepted by a customer and risk of ownership has transferred. In addition, terms and pricing has been finalized and the collectability of proceeds is reasonably assured. During the year ended March 31, 2018, the Company completed the installation of a scrubber unit under an energy management lease arrangement. The energy management lease arrangement qualifies for sales-type lease accounting and includes an option for the transfer of title at the conclusion of the lease payments.
Income Taxes	(j) 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	(k) Foreign Currency Translation The Company’s functional and reporting currency is the United States dollar. The functional currency of PGMTL, PGTIL, and EPSB is the British pound. The functional currency of PGTA and PGTC is 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 PGMTL, 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.
Stock-based compensation	(l) 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	(m) Research and Development Research and development costs are charged as operating expenses as incurred.
Loss Per Share	(n) 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, 2018, the Company had 2,193,347 (2017 – 4,327,279) potentially dilutive shares outstanding.
Comprehensive Loss	(o) 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, 2018 and 2017, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.
Recent Accounting Pronouncements	(p) Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, " Revenue from Contracts with Customers In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “ Leases 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, 2018
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 229,882 – – Derivative liability – 75,505 – Total 229,882 75,505 –

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2018
Property and Equipment [Abstract]
Schedule of property and equipment	Cost Accumulated amortization March 31, March 31, Furniture and equipment 4,155 1,247 2,908 3,739 Leasehold improvements 25,784 12,892 12,892 21,487 Envi-Marine scrubber system – – – 1,301,970 Total 29,939 14,139 15,800 1,327,196

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Mar. 31, 2018
Intangible Assets [Abstract]
Schedule of intangible assets	Cost Accumulated amortization Impairment March 31, March 31, Patents and technical information 35,852,556 (4,773,233 ) (20,457,255 ) 10,622,068 11,497,880

Derivative Liability (Tables)

Derivative Liability (Tables)	12 Months Ended
	Mar. 31, 2018
Derivative Liability [Abstract]
Schedule of convertible debenture outstanding	As at As at As at Estimated common stock issuable upon conversion 155,847 774,784 575,745 Estimated exercise price per common share 0.40 0.125 0.20 Risk-free interest rate 1.0 % 1.1 % 1.1 % Expected volatility 107 % 436 % 225 % Expected life (in years) 0.25 0.25 0.39 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
Schedule of derivative liabilities	$ Balance, March 31, 2016 816,216 Mark to market adjustment (570,789 ) Adjustment for extinguishment (53,141 ) Balance, March 31, 2017 192,286 Mark to market adjustment 105,175 Adjustment for extinguishments (221,956 ) Balance, March 31, 2018 75,505

Note Payable (Tables)

Note Payable (Tables)	12 Months Ended
	Mar. 31, 2018
Note Payable [Abstract]
Schedule of notes payable	March 31, March 31, Opening balance 4,966,562 4,786,493 Accretion of unamortized discount 33,438 180,069 Repayment (5,000,000 ) – Ending balance – 4,966,562

Share Purchase Warrants (Tables

Share Purchase Warrants (Tables)	12 Months Ended
	Mar. 31, 2018
Share Purchase Warrants [Abstract]
Schedule of share purchase warrants	Number of Weighted average exercise price Balance, March 31, 2016 934,963 0.001 Issued 1,333,334 1.50 Balance, March 31, 2017 2,268,297 0.88 Issued 1,875,000 0.80 Exercised (1,309,963 ) 0.004 Cancelled (666,667 ) 1.50 Expired (666,667 ) 1.50 Balance, March 31, 2018 1,500,000 1.00
Schedule of share purchase warrants outstanding	Number of warrants outstanding Exercise Expiry date 500,000 1.00 November 23, 2018 1,500,000 1.00 November 23, 2019 1,500,000

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2018
Stock Options [Abstract]
Summary of continuity of stock options	Number of Weighted average exercise price Weighted average remaining contractual life (years) Aggregate intrinsic value 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 Granted 175,000 0.01 Balance, March 31, 2018 537,500 0.01 0.7 478,375
Summary of additional information of stock options	Outstanding and exercisable Range of Number of shares Weighted average Weighted average 0.01 537,500 0.7 0.01
Summary of fair value of stock options granted assumptions	2017 2016 Risk-free interest rate 1.45 % – Expected life (in years) 2 – Expected volatility 251 % –

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Mar. 31, 2018
Segmented Information [Abstract]
Schedule of segment reporting information	March 31, 2018 United Europe Total Lease receivable – 1,995,000 1,995,000 Property and equipment 15,800 – 15,800 Intangible assets 10,622,068 – 10,622,068 Total non-current assets 10,637,868 1,995,000 12,632,868 March 31, 2018 United States $ Europe $ Total $ Sales – 1,995,000 1,995,000 March 31, 2017 United China Total Property and equipment 25,226 1,301,970 1,327,196 Intangible assets 11,497,880 – 11,497,880 Total non-current assets 11,523,106 1,301,970 12,825,076

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Mar. 31, 2018
Commitments [Abstract]
Schedule of minimum lease payments	Fiscal Year $ 2019 61,229 2020 39,339 100,568

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2018
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	2018 2017 Net loss before taxes (4,205,840 ) (3,427,417 ) Statutory tax rate 34 % 34 % Expected income tax recovery 1,429,986 1,165,322 Permanent differences and other (124,383 ) (162,898 ) Change in enacted tax rate (3,330,818 ) 9,257 Foreign tax rate difference (108,148 ) (171,846 ) Change in valuation allowance 2,133,363 (839,835 ) Income tax provision – –
Summary of deferred income tax assets and liabilities	2018 2017 Net operating losses carried forward 5,774,914 7,908,277 Valuation allowance (5,774,914 ) (7,908,277 ) 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 2,989,325 2038 3,693,323 27,931,257

Nature of Operations and Cont35

Nature of Operations and Continuance of Business (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Nature of Operations and Continuance of Business (Textual)
Working capital deficit	$ 891,882
Accumulated deficit	(67,764,051)	$ (63,558,211)
Cash used in operating activities	$ (2,336,151)	$ (2,128,601)

Significant Accounting Polici36

Significant Accounting Policies (Details)	12 Months Ended
	Mar. 31, 2018
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	5 years
Property and equipment, Depreciation method	Straight-line
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	3 years
Property and equipment, Depreciation method	Straight-line
Scrubber system [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Estimated useful lives	20 years
Property and equipment, Depreciation method	Straight-line

Significant Accounting Polici37

Significant Accounting Policies (Details 1) - Fair Value, Measurements, Recurring [Member]	Mar. 31, 2018USD ($)
Level 1 [Member]
Schedule of assets and liabilities that are measured and recognized in fair value
Cash	$ 229,882
Derivative liabilities
Total	229,882
Level 2 [Member]
Schedule of assets and liabilities that are measured and recognized in fair value
Cash
Derivative liabilities	75,505
Total	75,505
Level 3 [Member]
Schedule of assets and liabilities that are measured and recognized in fair value
Cash
Derivative liabilities
Total

Significant Accounting Polici38

Significant Accounting Policies (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	May 17, 2013	Mar. 31, 2018	Mar. 31, 2017
Significant Accounting Policies (Textual)
Fair value adjustment of derivative liability		$ (105,175)	$ 570,789
Estimated useful life, patents	17 years
Potentially dilutive shares outstanding		2,193,347	4,327,279

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Property, Plant and Equipment [Line Items]
Cost	$ 29,939
Accumulated amortization	14,139
Net carrying value	15,800	$ 1,327,196
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	4,155
Accumulated amortization	1,247
Net carrying value	2,908	3,739
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	25,784
Accumulated amortization	12,892
Net carrying value	12,892	21,487
Envi-Marine scrubber system [Member]
Property, Plant and Equipment [Line Items]
Cost
Accumulated amortization
Net carrying value		$ 1,301,970

Property and Equipment (Detai40

Property and Equipment (Details Textual)	12 Months Ended
	Mar. 31, 2018USD ($)
Property and Equipment (Textual)
Impairment cost	$ 287,631

Intangible Assets (Details)

Intangible Assets (Details) - Patents and technical information [Member] - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Schedule of intangible assets
Cost	$ 35,852,556
Accumulated amortization	(4,773,233)
Impairment	(20,457,255)
Net carrying value	$ 10,622,068	$ 11,497,880

Intangible Assets (Details Text

Intangible Assets (Details Textual)	1 Months Ended
	May 17, 2013USD ($)shares
Intangible Assets (Textual)
Number of shares repurchased | shares	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)	Sep. 25, 2017USD ($)shares	Mar. 09, 2017shares	Sep. 12, 2016shares	Jul. 14, 2016shares	Jul. 12, 2016shares	Mar. 31, 2017USD ($)shares	Mar. 27, 2017shares	Feb. 22, 2017shares	Feb. 20, 2017shares	Dec. 31, 2016shares	Dec. 23, 2016shares	Dec. 22, 2016shares	Dec. 21, 2016shares	Oct. 27, 2016shares	May 24, 2016shares	May 21, 2016shares	May 19, 2016shares	Apr. 30, 2016shares	Mar. 31, 2018USD ($)shares	Mar. 31, 2017EUR (€)
Loans Payable (Textual)
Loans payable | $						$ 361,931
Shares of common stock issued, shares | shares		146,667	33,333	50,000	98,000	50,000	100,000	50,000	29,412	666,667	1,000,000	265,296	11,765	85,714	161,667	97,334	150,000	246,667	1,917,333
Principal and Interest Outstanding [Member]
Loans Payable (Textual)
Shares of common stock issued, shares | shares	404,901
Common stock principal and interest outstanding | $	$ 404,901
PGTIL [Member]
Loans Payable (Textual)
Loans payable						$ 361,931														€ 289,144
Percentage of interest per annum																			6.50%

Convertible Debenture (Details)

Convertible Debenture (Details) - USD ($)	Oct. 04, 2017	Sep. 19, 2017	Nov. 10, 2015	Feb. 22, 2017	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2018
Convertible Debenture (Textual)
Convertible debenture, non-related party				$ 20,000
Carrying value of the debenture					$ 90,000		$ 30,000
Convertible Debenture [Member]
Convertible Debenture (Textual)
Convertible debenture, non-related party			$ 110,000
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) 50% (discount increased due to default) of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date of conversion.
Default interest rate per annum			20.00%
Intrinsic value of beneficial conversion feature			$ 110,000
Fair value of the derivative liability					192,286		$ 75,505
Amortization of debt discount					$ 105,018	$ 4,982
Exchange fees			100,000
Net of legal fees			$ 10,000
Common stock issued for conversion, shares	320,000	100,000		50,000
Common stock issued for conversion	$ 40,000	$ 20,000		$ 20,000

Derivative Liability (Details)

Derivative Liability (Details) - $ / shares	Oct. 04, 2017	Aug. 10, 2017	Feb. 22, 2017	Mar. 31, 2018	Mar. 31, 2017
Derivative Liability [Abstract]
Estimated common stock issuable upon conversion	774,784	575,745	306,973	155,847	267,911
Estimated exercise price per common share	$ 0.125	$ 0.20	$ 0.40	$ 0.40	$ 0.40
Risk-free interest rate	1.10%	1.10%	0.30%	1.00%	0.80%
Expected volatility	436.00%	225.00%	179.00%	107.00%	193.00%
Expected life (in years)	2 months 30 days	4 months 20 days	5 months 5 days	2 months 30 days	3 months 29 days

Derivative Liability (Details 1

Derivative Liability (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Schedule of derivative liabilities
Beginning Balance	$ 192,286	$ 816,216
Mark to market adjustment	105,175	(570,789)
Adjustment for extinguishments	(221,956)	(53,141)
Ending Balance	$ 75,505	$ 192,286

Derivative Liability (Details T

Derivative Liability (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Derivative Liability (Textual)
Change in fair value of derivative liability	$ (105,175)	$ 570,789
Derivative liabilities	$ 75,505	$ 192,286

Note Payable (Details)

Note Payable (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Note Payable [Abstract]
Opening balance	$ 4,966,562	$ 4,786,493
Accretion of unamortized discount	33,438	180,069
Repayment	(5,000,000)
Ending balance		$ 4,966,562

Note Payable (Details Textual)

Note Payable (Details Textual) - USD ($)	Sep. 25, 2017	Jun. 14, 2012	Jun. 12, 2012	Mar. 31, 2018	Mar. 31, 2017
Note Payable (Textual)
Imputed interest				$ 293,478	$ 900,000
PGG [Member]
Note Payable (Textual)
Discounted at a market rate			18.00%
Imputed interest rate				18.00%
Rate of shares issued and outstanding		100.00%
Number of shares issued to company		5,000,000
Promissory notes issued to company		$ 5,000,000
Net present value of promissory note			$ 3,127,171
Shares of common stock in settlement of outstanding promissory note	5,000,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Related Party Transactions (Textual)
Related party transaction, amounts	$ 25,101	$ 24,987
Consulting fees	808,572	867,693
Directors [Member]
Related Party Transactions (Textual)
Related party transaction, amounts	64,195	200,017
Accounts payable and accrued liabilities	4,208	10,030
Consulting fees	68,250	234,000
PGG [Member]
Related Party Transactions (Textual)
Related party transaction, amounts	198,175	3,945,833
Accounts payable and accrued liabilities	28,618	25,127
Consulting fees	310,000	240,000
Company controlled by a director [Member]
Related Party Transactions (Textual)
Consulting fees	$ 18,152	$ 14,600

Common Stock (Details)

Common Stock (Details)	Feb. 22, 2018USD ($)shares	Feb. 20, 2018USD ($)$ / sharesshares	Dec. 01, 2017USD ($)$ / sharesshares	Nov. 07, 2017USD ($)shares	Oct. 04, 2017USD ($)shares	Sep. 25, 2017USD ($)shares	Sep. 19, 2017USD ($)shares	Sep. 13, 2017USD ($)$ / sharesshares	Jun. 01, 2017USD ($)$ / sharesshares	Mar. 09, 2017USD ($)$ / sharesshares	Sep. 12, 2016USD ($)$ / sharesshares	Jul. 14, 2016USD ($)$ / sharesshares	Jul. 12, 2016USD ($)$ / sharesshares	Mar. 27, 2017USD ($)$ / sharesshares	Feb. 22, 2017USD ($)shares	Feb. 20, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 23, 2016USD ($)$ / sharesshares	Dec. 22, 2016USD ($)$ / sharesshares	Dec. 21, 2016USD ($)$ / sharesshares	Oct. 27, 2016USD ($)$ / sharesshares	May 24, 2016USD ($)$ / sharesshares	May 21, 2016USD ($)$ / sharesshares	May 19, 2016USD ($)$ / sharesshares	Apr. 30, 2016USD ($)$ / sharesshares	Mar. 31, 2018USD ($)$ / sharesshares	Mar. 31, 2017USD ($)shares	Sep. 25, 2017GBP (£)	Mar. 31, 2016USD ($)
Common Stock (Textual)
Shares of common stock issued, shares | shares															50,000
Share issued per share price | $ / shares																										$ 1
Proceeds from shares of common stock																										$ 3,412,026	$ 4,621,503
Issued shares of common stock at fair value															$ 70,000
Principal amount															20,000
Derivative liability															53,141
Loss on extinguishment of debt															$ 3,141											(16,758)	3,141
Settlement of note payable																											$ 4,966,562		$ 4,786,493
Proceeds of common stock subscription																										$ 206,675
Proceeds of common stock subscription, shares | shares																										206,675
Director [Member]
Common Stock (Textual)
Proceeds of common stock subscription																										$ 56,675
Proceeds of common stock subscription, shares | shares																										56,675
PGG [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares						8,636,595
Issued shares of common stock at fair value						$ 8,636,595
Settlement of note payable						5,000,000
Other advances due on demand						$ 3,636,595
Convertible debenture [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares							100,000
Issued shares of common stock at fair value							$ 125,000
Principal amount							20,000
Derivative liability							107,545
Loss on extinguishment of debt							$ 2,545
Non-brokered private placement [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares		500,000	50,000					1,337,500	33,333	146,667	33,333	50,000	98,000	100,000		29,412	666,667	1,000,000	265,296	11,765	85,714	161,667	97,334		246,667		50,000
Share issued per share price | $ / shares		$ 1	$ 0.80					$ 0.80	$ 1.50	$ 1.50	$ 1.50	$ 1.50	$ 1.50	$ 1.50		$ 1.70	$ 1.50	$ 1.50	$ 1.70	$ 1.70	$ 1.75	$ 1.50	$ 1.50		$ 1.50
Proceeds from shares of common stock		$ 500,000	$ 40,000					$ 1,070,000	$ 50,000	$ 220,001	$ 50,000	$ 75,000	$ 147,000	$ 150,000		$ 50,000	$ 1,000,000	$ 1,500,000	$ 451,003	$ 20,000	$ 150,000	$ 242,500	$ 146,000		$ 370,000		$ 33,333
Common stock issuable, date									Mar. 31, 2017
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.									The Company granted the subscriber 1,875,000 share purchase warrants. Of the share purchase warrants issued, 375,000 share purchase warrants are exercisable at $0.01 per share until August 23, 2018, 500,000 share purchase warrants are exercisable at $1.00 per share until November 23, 2018, and 1,000,000 share purchase warrants are exercisable at $1.00 per share until November 23, 2019.
Non-brokered private placement [Member] | Director [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares			76,279																					150,000
Share issued per share price | $ / shares																								$ 1
Proceeds from shares of common stock			$ 65,600																					$ 150,000
Non-brokered private placement one [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares			221,628						500,000
Share issued per share price | $ / shares			$ 0.86						$ 0.80
Proceeds from shares of common stock			$ 190,600						$ 400,000
Non-brokered private placement two [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares			1,000,065
Share issued per share price | $ / shares			$ 1
Proceeds from shares of common stock			$ 1,000,065
Common stock issuance [Member]
Common Stock (Textual)
Shares of common stock issued, shares | shares	24,000	375,000		934,963	320,000	404,901		22,000
Proceeds from shares of common stock		$ 3,750
Issued shares of common stock at fair value	$ 24,000			$ 935	$ 268,800	$ 404,901		$ 9,900
Principal amount					40,000
Derivative liability					114,411
Loss on extinguishment of debt					$ 114,389
Settlement of note payable	$ 24,000
Loans payable						319,418																						£ 289,144
Accrued interest						$ 85,483																						£ 65,525

Share Purchase Warrants (Detail

Share Purchase Warrants (Details) - $ / shares	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share Purchase Warrants [Abstract]
Number of warrants, Beginning Balance	2,268,297	934,963
Number of warrants, Issued	1,875,000	1,333,334
Number of warrants, Exercised	(1,309,963)
Number of warrants, Cancelled	(666,667)
Number of warrants, Expired	(666,667)
Number of warrants, Ending Balance	1,500,000	2,268,297
Weighted average exercise price, Beginning Balance	$ 0.88	$ 0.001
Weighted average exercise price, Issued	0.80	1.50
Weighted average exercise price, Exercised	0.004
Weighted average exercise price, Cancelled	1.50
Weighted average exercise price, Expired	1.50
Weighted average exercise price, Ending Balance	$ 1	$ 0.88

Share Purchase Warrants (Deta53

Share Purchase Warrants (Details 1)	12 Months Ended
	Mar. 31, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	1,500,000
Exercise Price 1.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	500,000
Exercise price | $ / shares	$ 1
Expiry date	Nov. 23, 2018
Exercise Price 1.50 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of warrants outstanding	1,500,000
Exercise price | $ / shares	$ 1
Expiry date	Nov. 23, 2019

Stock Options (Details)

Stock Options (Details) - USD ($)	Jan. 08, 2016	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding, Beginning balance		1,529,167	1,529,167
Number of options, Granted	934,963
Number of options outstanding, Ending balance		362,500	1,529,167	1,529,167
Weighted average exercise price, Beginning balance		$ 1.15	$ 1.15
Weighted average exercise price, Ending balance		$ 0.01	$ 1.15	$ 1.15
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding, Beginning balance		362,500	1,529,167
Number of options, Expired			(1,166,667)
Number of options, Granted		175,000
Number of options outstanding, Ending balance		537,500	362,500	1,529,167
Weighted average exercise price, Beginning balance		$ 0.01	$ 1.15
Weighted average exercise, Granted		0.01
Weighted average exercise, Expired			1.50
Weighted average exercise price, Ending balance		$ 0.01	$ 0.01	$ 1.15
Weighted average remaining contractual life (years)		8 months 12 days	1 year 3 months 19 days	8 months 12 days
Aggregate intrinsic value		$ 478,375	$ 377,000	$ 2,833,876

Stock Options (Details 1)

Stock Options (Details 1) - Exercise Prices 0.01 [Member]	12 Months Ended
	Mar. 31, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding and exercisable, Range of exercise prices	$ 0.01
Outstanding and exercisable, Number of shares | shares	537,500
Outstanding and exercisable, Weighted average remaining contractual life (years)	8 months 12 days
Outstanding and exercisable, Weighted average exercise price	$ 0.01

Stock Options (Details 2)

Stock Options (Details 2)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.45%
Expected life (in years)	2 years
Expected volatility	2.51%

Stock Options (Details Textual)

Stock Options (Details Textual) - USD ($)	Jan. 08, 2016	Sep. 26, 2017	Mar. 31, 2018	Mar. 31, 2017
Stock Options (Textual)
Options issued for management services			$ 9,900
Stock options granted	934,963
Black-Scholes option pricing model [Member]
Stock Options (Textual)
Fair value of stock options vested value		$ 78,164
Stock Option [Member]
Stock Options (Textual)
Options issued for management services		$ 175,000
Stock options granted		175,000
Fair value of stock options vested value			$ 78,164
Weighted average fair value per stock options granted			$ 0.45
Options are exercisable		$ 0.01
Options are exercisable, terms		2 years

Segmented Information (Details)

Segmented Information (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Lease receivable	$ 1,995,000
Property and equipment	15,800	1,327,196
Intangible assets	10,622,068	11,497,880
Total non-current assets	12,632,868	12,825,076
Sales	1,995,000
United States [Member]
Segment Reporting Information [Line Items]
Lease receivable
Property and equipment	15,800	25,226
Intangible assets	10,622,068	11,497,880
Total non-current assets	10,637,868	11,523,106
Sales
Europe [Member]
Segment Reporting Information [Line Items]
Lease receivable	1,995,000
Property and equipment
Intangible assets
Total non-current assets	1,995,000
Sales	$ 1,995,000
China [Member]
Segment Reporting Information [Line Items]
Property and equipment		1,301,970
Intangible assets
Total non-current assets		$ 1,301,970

Commitments (Details)

Commitments (Details)	Mar. 31, 2018USD ($)
Commitments [Abstract]
2,019	$ 61,229
2,020	39,339
Total	$ 100,568

Commitments (Details Textual)

Commitments (Details Textual)	Jan. 01, 2017USD ($)	Jan. 01, 2017CNY (¥)	Nov. 17, 2015	Mar. 31, 2018
Commitments (Textual)
Venture fund, description				The parties will fund the venture proportionately, 50.1% by the Company and 49.9% by the Supplier, and excess operating cash flows will be distributed on a quarterly basis.
Commercial Joint Venture Agreement [Member]
Commitments (Textual)
Supply commitment, Description			The parties have agreed to share the gross profits at an even split of 50% each.
PGTC One [Member]
Commitments (Textual)
Research and development arrangement	$ 160,198	¥ 1,050,000
PGTC Two [Member]
Commitments (Textual)
Research and development arrangement	$ 160,198	¥ 1,050,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Taxes [Abstract]
Net loss before taxes	$ (4,205,840)	$ (3,427,417)
Statutory tax rate	34.00%	34.00%
Expected income tax recovery	$ 1,429,986	$ 1,165,322
Permanent differences and other	(124,383)	(162,898)
Change in enacted tax rate	(3,330,818)	9,257
Foreign tax rate difference	(108,148)	(171,846)
Change in valuation allowance	2,133,363	(839,835)
Income tax provision

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Income Taxes [Abstract]
Net operating losses carried forward	$ 5,774,914	$ 7,908,277
Valuation allowance	(5,774,914)	(7,908,277)
Net deferred tax asset

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	Mar. 31, 2018USD ($)
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 27,931,257
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	$ 2,989,325
Expiration Date	Mar. 31, 2037
2038 [Member]
Operating Loss Carry Forward On Expiration Year [Abstract]
Net operating loss carryforwards	$ 3,693,323
Expiration Date	Mar. 31, 2038

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2017	Mar. 31, 2018
Income Taxes (Textual)
Net operating losses carried forward		$ 27,931,257
Maximum [Member]
Income Taxes (Textual)
Corporate tax rate percentage	34.00%
Minimum [Member]
Income Taxes (Textual)
Corporate tax rate percentage	21.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Jun. 12, 2018	Apr. 30, 2018	Feb. 22, 2017	Mar. 31, 2018	Mar. 31, 2017
Subsequent Events (Textual)
Subscription price per share				$ 1
Proceeds from shares of common stock				$ 3,412,026	$ 4,621,503
Shares of common stock issued, shares			50,000
Share subscription (Member)
Subsequent Events (Textual)
Issued shares of common stock for consulting services				2,876,000
Subscription price per share				$ 1.50
Shares of common stock				1,917,333
Subsequent Events [Member]
Subsequent Events (Textual)
Issued shares of common stock for consulting services	287,500
Subsequent Events [Member] | Director [Member]
Subsequent Events (Textual)
Proceeds from shares of common stock		$ 56,675
Shares of common stock issued, shares		56,675
Subsequent Events [Member] | Non-brokered private placement [Member]
Subsequent Events (Textual)
Subscription price per share		$ 1
Proceeds from shares of common stock		$ 206,675
Shares of common stock issued, shares		206,675