GreenPower Motor (GP) F-1/A 25 Aug 20 2020 FY Registration statement (foreign) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Mar. 31, 2020
Cover [Abstract]
Entity Registrant Name	GREENPOWER MOTOR Co INC.
Entity Central Index Key	0001584547
Amendment Flag	true
Amendment Description	The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.
Document Type	F-1/A
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Current
Cash and restricted cash	$ 451,605	$ 198,920
Accounts receivable	943,812	1,394,689
GST receivable	33,393	99,176
Current portion of finance lease receivables	82,501	21,101
Inventory	6,590,600	5,157,918
Prepaids and deposits	22,083	59,503
Total current assets	8,123,994	6,931,307
Non-current
Promissory note receivable	384,261	593,547
Finance lease receivables	1,247,790	303,802
Right of use assets	620,191	699,574
Property and equipment	1,739,529	1,692,127
Non current portion of prepaids and deposits	46,692	46,692
Deferred financing fees	1,045,221	1,643,249
Other assets	1	1
Total assets	13,207,679	11,910,299
Current
Line of credit	5,469,944	4,419,907
Accounts payable and accrued liabilities	1,021,738	731,223
Note payable	10,574	268,946
Deferred revenue	426,157	823,904
Current portion of warranty liability	121,944	84,707
Current portion of promissory note payable	58,038	56,895
Current portion of lease liabilities	272,468	194,829
Current portion of loans payable to related parties		506,072
Total current liabilities	7,380,863	7,086,483
Non-current
Loans payable to related parties	2,700,625	992,835
Convertible debentures	2,995,136	2,737,054
Lease liabilities	386,650	523,459
Warranty liability	573,203	251,864
Promissory note payable	346,158	404,240
Total liabilities	14,382,635	11,995,935
Equity (Deficit)
Share capital	16,892,725	12,984,796
Equity portion of convertible debentures	379,506	383,094
Reserves	5,515,639	5,342,510
Accumulated other comprehensive loss	(110,192)	(89,368)
Accumulated deficit	(23,852,634)	(18,706,668)
Total Equity (Deficit)	(1,174,956)	(85,636)
Equity and liabilities	$ 13,207,679	$ 11,910,299

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Income Statement Abstract
Revenue	$ 13,500,403	$ 6,082,561	$ 3,516,156
Cost of Sales	9,447,578	4,224,419	2,267,765
Gross Profit	4,052,825	1,858,142	1,248,391
Sales, general and administrative costs
Administrative fees	3,710,618	2,144,423	1,231,041
Depreciation	578,555	516,208	525,228
Product development costs	973,146	437,208	251,826
Office expense	206,035	241,824	185,847
Professional fees	303,541	324,577	170,153
Sales and marketing	549,750	417,111	404,610
Share-based payments	308,106	332,741	744,801
Transportation costs	255,535	263,164	229,637
Travel, accommodation, meals and entertainment	348,524	298,328	315,556
Allowance for credit losses	46,447
Total sales, general and administrative costs	7,280,257	4,975,584	4,058,699
Loss from operations before interest, accretion and foreign exchange	(3,227,432)	(3,117,442)	(2,810,308)
Interest and accretion	(2,133,824)	(1,400,923)	(563,411)
Foreign exchange gain	439,209	52,445	18,396
Loss from operations for the year	(4,922,047)	(4,465,920)	(3,355,323)
Other item
Write down of assets	(223,919)	(78,231)	(28,817)
Loss before income tax	(5,145,966)	(4,544,151)	(3,384,140)
Income tax recovery	0	0	610,000
Loss for the year	(5,145,966)	(4,544,151)	(2,774,140)
Other comprehensive income / (loss)
Cumulative translation reserve	(20,824)	(23,691)	21,314
Total comprehensive loss for the year	$ (5,166,790)	$ (4,567,842)	$ (2,752,826)
Loss per common share, basic and diluted (in dollars per share)	$ (0.05)	$ (0.05)	$ (0.03)
Weighted average number of common shares outstanding, basic and diluted (in shares)	106,542,125	93,496,658	92,262,206

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Deficit) - USD ($)	Share Capital	Equity portion of convertible debentures	Reserves	Accumulated other comprehensive gain (loss)	Accumulated Deficit	Total
Balance at Mar. 31, 2017	$ 12,144,019	$ 67,695	$ 1,358,503	$ (86,991)	$ (11,305,999)	$ 2,177,227
Balance (shares) at Mar. 31, 2017						91,442,453
Fair value of the equity portion of the convertible debentures		454,231				$ 454,231
Fair value assigned to the warrants on issuance of convertible debentures			1,863,238			1,863,238
Tax impact of equity instruments issued with convertible debentures		(121,000)	(489,000)			(610,000)
Transaction costs assigned to the warrants on the issuance of Convertible Debentures			(41,639)			(41,639)
Fair value of stock options exercised	499,136		(202,668)			$ 296,468
Fair value of stock options exercised (shares)						1,495,000
Shares issued for conversion of debentures	43,321	(7,076)				$ 36,245
Shares issued for conversion of debentures (shares)						250,000
Share-based payments			744,801			$ 744,801
Cumulative translation reserve at Mar. 31, 2018				21,314		21,314
Net loss for the year					(2,774,140)	(2,774,140)
Balance at Mar. 31, 2018	12,686,476	393,850	3,233,235	(65,677)	(14,080,139)	$ 2,167,745
Balance (shares) at Mar. 31, 2018						93,187,453
Impact of adopting IFRS 15 on April 1, 2018					(82,378)	$ (82,378)
Fair value of stock options exercised	220,502		(92,848)			$ 127,654
Fair value of stock options exercised (shares)						670,000
Shares issued for conversion of debentures	77,818	(10,756)				$ 67,062
Shares issued for conversion of debentures (shares)						350,000
Share-based payments			332,741			$ 332,741
Fair value of loan guarantee warrants			1,869,382			1,869,382
Cumulative translation reserve at Mar. 31, 2019				(23,691)		(23,691)
Net loss for the year					(4,544,151)	(4,544,151)
Balance at Mar. 31, 2019	12,984,796	383,094	5,342,510	(89,368)	(18,706,668)	$ (85,636)
Balance (shares) at Mar. 31, 2019						94,207,453
Shares issued in private placement of units	4,000,000					$ 4,000,000
Shares issued in private placement of units (shares)						13,114,754
Share issuance costs	(463,411)					$ (463,411)
Shares issued for exercise of warrants	66,624		(18,209)			$ 48,415
Shares issued for exercise of warrants (shares)						125,000
Fair value of stock options exercised	277,455		(116,768)			$ 160,687
Fair value of stock options exercised (shares)						835,044
Shares issued for conversion of debentures	27,261	(3,588)				$ 23,673
Shares issued for conversion of debentures (shares)						125,000
Share-based payments			308,106			$ 308,106
Cumulative translation reserve at Mar. 31, 2020				(20,824)		(20,824)
Net loss for the year					(5,145,966)	(5,145,966)
Balance at Mar. 31, 2020	$ 16,892,725	$ 379,506	$ 5,515,639	$ (110,192)	$ (23,852,634)	$ (1,174,956)
Balance (shares) at Mar. 31, 2020						108,407,251

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Cash flows from (used in) operating activities
Loss for the year	$ (5,145,966)	$ (4,544,151)	$ (2,774,140)
Items not affecting cash
Allowance for credit losses	46,447
Depreciation	578,555	516,208	525,228
Share-based payments	308,106	332,741	744,801
Accretion and accrued interest	608,411	469,725	270,256
Amortization of deferred financing fees	619,394	247,975
Write down of assets	223,919	78,231	28,817
Foreign exchange gain	(439,209)	(52,445)	(18,396)
Income tax recovery			(610,000)
Cash flow used in operating activities before changes in non-cash items	(3,200,343)	(2,951,716)	(1,833,434)
Changes in non-cash items:
Accounts receivable	404,430	(1,230,388)	(246,679)
GST receivable	65,783	(83,952)	5,266
Inventory	(2,675,980)	(1,982,729)	(2,236,935)
Prepaids and deposits	37,420	(37,733)	11,015
Promissory note receivable		(15,404)	(572,876)
Finance lease receivables	25,020	(324,903)
Financing fees	(21,366)	(21,842)
Accounts payable and accrued liabilities	290,515	279,330	505,238
Deferred revenue	(397,747)	241,707	358,020
Warranty liability	358,576	213,506	123,065
Total cash flows from (used in) operating activities	(5,113,692)	(5,914,124)	(3,887,320)
Cash flows from (used in) investing activities
Security deposits for right of use assets		(20,000)
Government grant proceeds		319,635
Purchase of property and equipment	(161,860)	(120,050)	(365,664)
Total cash flows from (used in) investing activities	(161,860)	179,585	(365,664)
Cash flows from (used in) financing activities
Repayment of loans payable to related parties	(358,873)	(222,334)	(38,084)
Loans from related parties	1,630,668	1,000,427	538,215
Proceeds from line of credit	1,050,037	4,419,907
Principal payments on promissory note	(56,939)	(55,774)	(54,629)
Principal payments on lease liabilities	(231,574)	(49,038)
Proceeds from private placement of units	4,000,000
Proceeds from private placements of convertible debentures			4,522,292
Repayment of note payable and convertible debentures, net of conversion	(276,258)	(259,754)
Private placement costs	(463,411)		(99,014)
Proceeds from exercise of stock options	160,687	127,654	296,468
Proceeds from exercise of warrants	48,415
Total cash flows from (used in) financing activities	5,502,752	4,961,088	5,165,248
Foreign exchange on cash	25,485	(34,958)	38,070
Net (decrease) increase in cash and restricted cash	252,685	(808,409)	950,334
Cash and restricted cash, beginning of year	198,920	1,007,329	56,995
Cash and restricted cash, end of year	451,605	198,920	1,007,329
Supplemental Cash Flow Disclosure:
Interest paid	965,548	683,223	287,888
Taxes paid	0	0	0
Non-cash investing and financing transactions:
Fair value assigned to warrants	0	1,869,382	1,863,238
Fair value of stock options exercised	116,768	92,848	202,668
Fair value of the equity portion of convertible debentures	0	0	454,231
Accretion on promissory note receivable	39,019	36,009	208,013
Right of use asset acquired	172,404	767,326	0
Assets transferred (to) from Inventory to (from) Property and equipment	$ 212,890	$ 70,899	$ (594,481)

Nature and Continuance of Opera

Nature and Continuance of Operations	12 Months Ended
	Mar. 31, 2020
Nature and Continuance of Operations [Abstract]
Nature and Continuance of Operations	1. Nature and Continuance of Operations GreenPower Motor Company Inc. (“GreenPower” or the “Company”) was incorporated in the Province of British Columbia on September 18, 2007. The Company is in the business of manufacturing and distributing all-electric transit, school and charter buses. The primary office is located at Suite 240-209 Carrall St., Vancouver, Canada. The consolidated financial statements were authorized by the Board of Directors on July 16, 2020. These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards with the assumption that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. The Company’s continuing operations are dependent upon its ability to raise capital and generate cash flows. At March 31, 2020, the Company had working capital of $743,131 and an accumulated deficit of $23,852,634. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric buses to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. To this end, the Company has now delivered and received payment for all-electric buses to customers, has a backlog of orders for delivery, and has a line of credit with a credit limit of up to $8 million to meet funding requirements. The Company's ability to achieve its business objectives is subject to material uncertainty which may cast significant doubt upon the Company’s ability to continue as a going concern. The Company faces risks from the COVID-19 global pandemic which has had, and will continue to have, a material adverse impact on our business and financial condition. The future impact of the COVID-19 global pandemic is inherently uncertain, and is expected to negatively impact the financial ability of our customers to purchase vehicles from us, of our suppliers’ ability to deliver products used in the manufacture of our all-electric vehicles in a timely manner, if at all, in our employees’ ability to manufacture our vehicles and to carry out their other duties in order to sustain our business, and in our ability to collect certain receivables owing to us, among other factors. In addition, COVID-19 has caused a significant reduction in public transit ridership, which is one of the primary market segments served by Greenpower, which may lead to reduced future sales to this segment, as transit properties adjust to changing demand for their services. We have taken steps to modify our business and staffing levels in order to manage impacts caused by the COVID-19 global pandemic and resulting government and regulatory health orders, these factors are expected to continue to have a negative impact on our financial results, operations, outlook, goals, growth prospects, cash flows, liquidity and share price, and the potential timing and ultimate duration of these negative impacts is uncertain.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Mar. 31, 2020
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Significant Accounting Policies	2. Significant Accounting Policies (a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements for the years ended March 31, 2020, March 31, 2019, and March 31, 2018 were prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. (b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-20 31-Mar-19 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding Company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus Sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. (c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. The Company has issued convertible debentures that can be converted into shares of the Company at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the consideration received is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. When the Company extinguishes convertible debentures before maturity through early redemption or repurchase where the conversion option is unchanged, the Company allocates the consideration paid and any transaction costs for the repurchase or redemption to the liability and equity components of the instrument at the date of settlement. The method used in allocating the consideration paid and transaction costs to the separate components is consistent with the method used in the original allocation to the separate components of the proceeds received by the entity when the convertible instrument was issued. The amount of gain or loss relating to the early redemption or repurchase of the liability component is recognized in profit or loss. The amount of consideration relating to the equity component is recognized in equity. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2020, and March 31, 2019. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2020, and March 31, 2019, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2020, and March 31, 2019. For debt instruments measured at FVOCI, interest income (calculated using the effective interest rate method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. During the year ended March 31, 2020, the company recognized an allowance for credit losses of $46,477 (Note 4). For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2020 the company recognized an impairment of $223,919 on its promissory note receivable (Note 7). (d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2020, and March 31, 2019 the Company had no cash equivalents. (e) Revenue recognition The Company recognizes revenue from contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue is allocated to each performance obligation. Most of the Company's contracts have a single performance obligation as the promise to transfer the individual goods. Revenues from the sale of products are recognized when the goods are shipped or accepted by the customer, depending on the delivery conditions, and title and risk have passed to the customer. Revenues from services such as supporting and training relating to the sale of products are recognized as the services are performed. The Company also has not historically, but may in the future, earn product repair and maintenance revenues, which may relate to warranty contracts, which would be recognized over the periods and according to the terms of the warranty or other contract. The Company enters into a few transactions that represent multiple-element arrangements, which may include any combination of products, support and training services, and extended warranty. The allocation of consideration to the multiple-element is dependent on the explicit stand-alone selling price stipulated in the contract term. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less. (f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations. (g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. (formerly Utah Manganese, Inc.) U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar GreenPower Motor Company Inc. changed its functional currency from the Canadian dollar to the US dollar effective April 1, 2019 due to the significant US dollar denominated liabilities of the Company, the significant amount of financing raised that is denominated in US$, the significant portion of the Company's expenses denominated in US$, and the expectation that all of these factors are expected to increase over time. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2020. San Joaquin Valley Equipment Leasing, Inc. changed its functional currency from the Canadian dollar to the US dollar during the year ended March 31, 2019. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2019. Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: — — — Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period. (h) Inventory Inventory is recorded at the lower of cost and net realizable value with cost determined on a specific item basis. The Company's inventory consists of electric buses in process, production supplies, and finished goods. In determining net realizable value for new buses, the Company primarily considers the age of the vehicles along with the timing of annual and model changeovers. For used buses, the Company considers recent market data and trends such as loss histories along with the current age of the inventory. (i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobile 10 years, straight line method Leased asset 12 years, straight line method Diesel and Electric buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized. (j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti-dilutive. (k) Share capital Common shares are classified as equity. Finders fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. During the years ended March 31, 2020, March 31, 2019 and March 31, 2018 the Company recorded $463,411, $nil, and $nil respectively in share issuance costs on its Consolidated Statements of Changes in Equity in regards to the issuance of shares (Note 11). (l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current period and any adjustment to income taxes payable in respect to previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year end date. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company reassesses deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. (m) Critical accounting estimates and judgments The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, the inputs used in the Black-Scholes option pricing model to measure stock-based compensation and warrants, determination of the useful life of equipment, net realizable value of inventory, provision for warranty expense, and the $nil provision for income taxes. Effective January 1, 2019, management changed its estimated useful life for diesel and electric buses (including some categorized under Leased Assets in note 8) from 7 years to 12 years. For the year ended March 31, 2019 this change reduced the Company's depreciation expense by $19,537. The carrying value of diesel and electric buses was $622,833 as at March 31, 2019 using an estimated useful life of 12 years, and the carrying value of diesel and electric buses would have been $603,296 with an estimated life of 7 years. Critical accounting judgments i. ii. iii. iv. v. vi. (n) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement. (o) Valuation of equity units issued in private placements The Company has adopted a residual value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first allocates value to the more easily measurable component based on fair value and then the residual value, if any, to the less easily measurable component. The fair value of the common shares issued in the private placement was determined to be the more easily measurable component and were valued at their fair value, as determined by the closing quoted bid price on the announcement date. The balance, if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in warrant reserve. (p) Government grants The Company receives grants from government agencies related to sales and leases of its electric buses. The accounting for these grants depends on whether the carrying amount of the vehicle remains with the Company, which is the case for operating leases where the Company is the lessor. For government grants associated with leased vehicles under operating leases, the grant reduces the value of the asset. (q) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant. (r) Leases Effective April 1, 2018, the Company adopted IFRS 16 using the modified retrospective approach and accordingly the information presented for the year ended March 31, 2018 has not been restated. The cumulative effect of the initial application, if any, is recognized in deficit at April 1, 2018. Comparative amounts up to March 31, 2018 remain as previously reported under IAS 17 and related interpretations. Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. The Company has also elected to apply the practical expedient for excluding the initial direct costs for the measurement of right of use assets at the date of initial application, as well as for using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re-measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is premeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains lease and non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations. Impact on adoption On initial application, the Company has elected to record right of use assets based on the corresponding lease liabilities, as described more fully in Note 8. Lease liabilities have been measured by discounting future lease payments at the incremental borrowing rate of 8% per annum, and represents the Company's best estimate of the rate of interest that it would expect to pay to borrow, on a collateralized basis, over a similar term, an amount equal to the lease payments in the current economic environment. As of March 31, 2019, the remaining non-cancelable period of one of the two leases is 29 months, and the other is 42 months. The application of IFRS 16 to leases previously classified as operating leases under IAS 17, resulted in the recognition of right of use assets and lease liabilities as at April 1, 2018. The following table summarizes the Right of Use Assets of the Company for the year ended March 31,2019: Right of Use Assets, March 31, 2018 $ — Additions to Right of Use Assets during the year 787,326 Depreciation during the year (87,752 ) Right of Use Assets, March 31, 2019 $ 699,574 During the year ended March 31, 2019, the Company entered into two transactions as lessor, one which was accounted for as an operating lease, and the other as a finance lease (Note 5). The adoption of IFRS 16 did not have a material impact on the financial results for the year ended March 31, 2019 for either of these transactions. (s) Adoption of accounting standards The following new or amended standards were adopted during the year ended March 31, 2020: IAS 23 Borrowing Costs The amendment to IAS 23 Borrowing Costs clarifies that if any specific borrowing remains outstanding after the related asset is ready for its intended use or sale, that borrowing becomes part of the funds that an entity borrows generally when calculating the capitalization rate on general borrowings. The amendment to IAS 23 Borrowing Costs did not have an impact on the Consolidated Financial Statements of the Company for the year ended March 31, 2020. (t) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB o

Restricted Cash

Restricted Cash	12 Months Ended
	Mar. 31, 2020
Cash And Cash Equivalents Abstract
Restricted Cash	3. Restricted Cash The Company has a restricted cash balance of $151,909 (2019 - $151,886) on deposit at a major financial institution in the United States. The funds relate to a contract for the sale of vehicles and will be returned to the Company within 30 days of acceptance of the vehicles by the customer.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Mar. 31, 2020
Accounts Receivable [Abstract]
Accounts Receivable	4. Accounts Receivable The Company has evaluated the carrying value of accounts receivable as at March 31, 2020 in accordance with IFRS 9 and has determined that an allowance against accounts receivable of $46,447 as at March 31, 2020 (2019 - $ nil

Finance Lease Receivables

Finance Lease Receivables	12 Months Ended
	Mar. 31, 2020
Disclosure of Finance Lease Receivables [Abstract]
Finance Lease Receivables	5. Finance Lease Receivables Greenpower's wholly owned subsidiary San Joaquin Valley Equipment Leasing Inc. ("SJVEL") leases vehicles to several customers, and as at March 31, 2020 the Company had a total of 25 (2019 - 1) vehicles on lease that were determined to be finance leases, and the Company had a total of 2 (2019 - 2) vehicles on lease that were determined to be operating leases. During the year ended March 31, 2020, the Company entered into 8 finance leases for vehicles where SJVEL subsequently entered into a mutual release agreement with the lessee after which the vehicles were sold to a third party. For operating leases, lease payments are recognized in revenue when earned. For the year ended March 31, 2020, selling profit on finance leases was $865,009 (2019 - $102,155, 2018 - nil For the years ended March 31, 2020 March 31, 2019 Finance lease receivable, beginning of period $ 324,903 $ — Net investment recognized 1,030,408 329,090 Lease payments received (87,703 ) (4,274 ) Interest income recognized 62,683 87 Finance lease receivable, end of period $ 1,330,291 $ 324,903 Current portion of Finance Lease Receivable $ 82,501 $ 21,101 Long Term Portion of Finance Lease Receivable $ 1,247,790 $ 303,802 Payments to be received on Finance Lease Receivables (undiscounted): Year 1 $ 208,104 Year 2 236,715 Year 3 378,298 Year 4, including unguaranteed residual 685,449 Year 5, including unguaranteed residual 51,281 Remainder, including unguaranteed residual 175,997 less: amount representing interest income (405,550 ) Finance Lease Receivable $ 1,330,291

Inventory

Inventory	12 Months Ended
	Mar. 31, 2020
Classes Of Inventories Abstract
Inventory	6. Inventory The following is a listing of inventory as at March 31, 2020 and 2019: March 31, 2020 March 31, 2019 Work in Process $ 2,812,935 $ 5,107,918 Finished Goods 3,777,665 50,000 Total $ 6,590,600 $ 5,157,918

Promissory Note Receivable

Promissory Note Receivable	12 Months Ended
	Mar. 31, 2020
Promissory Note Receivable [Abstract]
Promissory Note Receivable	7. Promissory Note Receivable On January 23, 2018, the Company entered into multiple lease agreements (the "Agreements") with a third party (the "Customer") for the purpose of leasing EV 550's for a period of five years. On January 30, 2018, these lease payments, except for the final payment to be made by the Customer of CDN$1,000,000 to the Company, were purchased by and transferred to an independent third party (the "Purchaser") in exchange for a lump sum payment of CDN$1,492,611 to the Company. The Purchaser was granted a first-priority security interest in the EV550's. Both the lump sum and the discounted final payment were included in Revenue in the Consolidated Statements of Operations. The CDN$1,000,000 due at the end of the lease term is classified as a Promissory Note Receivable on the Consolidated Statements of Financial Position. The Promissory Note Receivable has been discounted over the five-year lease term at a rate of 6.4%. The Company has evaluated the carrying value of the promissory note receivable as at March 31, 2020 in accordance with IFRS 9 and determined there was a significant increase in credit risk. The Company aggregated the present value of expected payments of the promissory note receivable under three probability weighted scenarios and determined that a write down of the asset of CDN$297,883 or $223,919 as at March 31, 2020 is warranted.

Right of Use Assets and Lease L

Right of Use Assets and Lease Liabilities	12 Months Ended
	Mar. 31, 2020
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets and Lease Liabilities	8. Right of Use Assets and Lease Liabilities The Company has recorded Right of Use assets and Lease Liabilities in its statement of financial position related to three properties in California for which the Company has entered into lease agreements that expire in more than one year. These leases are in a single class of Right of Use Assets, whose carrying value at March 31, 2020 was $620,191 (March 31, 2019 $699,574). Rental payments on the Right of Use Assets are discounted using an 8% rate of interest and capitalized on the Consolidated Statement of Financial Position as Lease Liabilities. The value of the Right of Use Assets is determined at lease inception and include the capitalized lease liabilities, incorporate upfront costs incurred and incentives received, and the value is depreciated over the term of the lease. For the year ended March 31, 2020 the Company incurred interest expense of $56,614 (2019 - $25,199) on the Lease Liabilities, recognized depreciation expense of $251,787 (2019 - $87,752) on the Right of Use Assets and made total rental payments of $288,188 (2019 - $74,237). Additions to Right of Use Assets during the year was $172,404 (2019 - $787,326). For one of the leases there is an option to extend the lease for a further 36 months. As at March 31, 2020, GreenPower has not committed to additional leases that begin after the year-end. March 31, 2020 March 31, 2019 Right of Use Assets, beginning of year $ 699,574 $ — Additions 172,404 787,326 Depreciation (251,787 ) (87,752 ) Right of Use Assets, end of year $ 620,191 $ 699,574 The following table summarizes payments on GreenPower's Lease Liabilities (undiscounted): Year 1 $ 311,900 Year 2 284,363 Year 3 122,420 less amount representing interest expense (59,565 ) Lease liability $ 659,118 Current portion of lease liabilities $ 272,468 Long term portion of lease liabilities $ 386,650 Payments on two leases that were classified as short-term leases totaled $48,942 ($2019 - 83,962) for the year and were recognized in office expense. In August 2019, one of these leases was renewed for a term of three years and at that point was accounted for as a right of use asset, and one lease is scheduled to terminate during the year ended March 31, 2021. The one lease that is scheduled to terminate during the year ended March 31, 2021 has remaining minimum lease payments of $8,591.

Property and Equipment

Property and Equipment	12 Months Ended
	Mar. 31, 2020
Property Plant And Equipment Abstract
Property and Equipment	9. Property and Equipment The following is a summary of activities for the years ended March 31, 2020 and March 31, 2019: Cost Computers Furniture Automobiles Diesel Bus Demonstration Leased Asset EV Land Leasehold Total Balance, March 31, 2018 $ 6,721 $ 23,818 $ 51,283 $ 45,982 $ 1,611,359 $ — $ 628,631 $ 740,445 $ — $ 3,108,239 Additions 6,701 12,643 — — — — 13,032 53,986 33,688 120,050 Transfers from/(to) inventory — — — 70,899 (1,290,636 ) 1,290,636 — — — 70,899 Government grant reduction — — — — — (319,635 ) — — — (319,635 Write off of asset — — — (115,243 ) — — — — — (115,243 Foreign exchange translation 694 (947 ) — (1,638 ) — — — — — (1,891 Balance, March 31, 2019 14,116 35,514 51,283 — 320,723 971,001 641,663 794,431 33,688 2,862,419 Additions 38,112 8,121 42,973 — — — 50,040 6,286 16,328 161,860 Transfers from/(to) inventory — — — — 511,740 (298,850 ) — — — 212,890 Foreign exchange translation (379 ) (577 ) — — — — — — — (956 Balance, March 31, 2020 $ 51,849 $ 43,058 $ 94,256 $ — $ 832,463 $ 672,151 $ 691,703 $ 800,717 $ 50,016 $ 3,236,213 Depreciation and impairment losses Balance, March 31, 2018 $ 5,460 $ 6,806 $ 8,353 $ 31,810 $ 469,099 $ — $ 258,171 $ — $ — $ 779,699 Transfers — — — — (571,235 ) 571,235 — — — — Depreciation 2,052 4,884 5,128 6,335 172,439 27,353 207,232 — 3,033 428,456 Write off of asset — — — (37,012 ) — — — — — (37,012 Foreign exchange translation 569 (287 ) — (1,133 ) — — — — — (851 Balance, March 31, 2019 8,081 11,403 13,481 — 70,303 598,588 465,403 — 3,033 1,170,292 Depreciation 9,223 5,604 6,645 79,320 41,084 172,881 12,011 326,768 Transfers — — — — 14,052 (14,052 ) — — — — Foreign exchange translation (380 ) 4 — — — — — — — (376 Balance, March 31, 2020 $ 16,924 $ 17,011 $ 20,126 $ — $ 163,675 $ 625,620 $ 638,284 $ — $ 15,044 $ 1,496,684 Carrying amounts As at March 31, 2018 $ 1,261 $ 17,012 $ 42,930 $ 14,172 $ 1,142,260 $ — $ 370,460 $ 740,445 $ — $ 2,328,540 As at March 31, 2019 $ 6,035 $ 24,111 $ 37,802 $ — $ 250,420 $ 372,413 $ 176,260 $ 794,431 $ 30,655 $ 1,692,127 As at March 31, 2020 $ 34,925 $ 26,047 $ 74,130 $ — $ 668,788 $ 46,531 $ 53,419 $ 800,717 $ 34,972 $ 1,739,529 During the year ended March 31, 2020 the Company transferred two EV Stars from inventory that are being used for demonstration and testing purposes. During the year ended March 31, 2019, the Company wrote down the value of two diesel buses from $78,231 to$nil, leased one EV 350 to a customer for a period of 3 years which was determined to be an operating lease and leased one EV 250 to a customer for a period of 7 years which was determined to be a finance lease (Note 5). The EV 250 was previously held in inventory. The carrying value of electric buses was reduced by $319,635 to reflect the Company's receipt of government grants for two EV 350s.

Line of Credit

Line of Credit	12 Months Ended
	Mar. 31, 2020
Line of Credit [Abstract]
Line of Credit	10. Line of Credit As at March 31, 2020 the Company's Line of Credit had a credit limit of up to $8,000,000 (2019 - $5,000,000). The line of Credit had a limit of $2,000,000 at September 30, 2018, which was increased to a limit of US $5,000,000 during the quarter ended December 31, 2018, and was increased to a credit limit of up to $8,000,000 during the quarter ended March 31, 2020. The Line of Credit bears interest at the bank's US Base Rate (March 31, 2020 - 3.75%, March 31, 2019 - 6% ) plus 1.5%. The Line of Credit is secured by a general floating charge on the Corporation's assets and the assets of one of its subsidiaries, and one of the Company's subsidiaries has provided a corporate guarantee. Two directors of the Company have also provided personal guarantees for a total of $5,020,000. The Line of Credit contains customary business covenants such as maintenance of security, maintenance of corporate existence, and other covenants typical for a corporate operating line of credit, and the Line of Credit has one financial covenant, to maintain a current ratio greater than 1.2:1, and the bank approved a temporary reduction in the current ratio to 1.0:1 as at March 31, 2020 and June 30, 2020. In addition, the availability of the credit limit over $5,000,000 is subject to margin requirements of a percentage of finished goods inventory and accounts receivable, and these margins are tested on a monthly basis. As of March 31, 2020 the credit limit on the Company's Line of Credit was $7,207,000, and funds available under the line of credit were approximately $1,737,000.

Share Capital

Share Capital	12 Months Ended
	Mar. 31, 2020
Disclosure Of Classes Of Share Capital Abstract
Share Capital	11. Share Capital Authorized Unlimited number of common shares without par value Unlimited number of preferred shares without par value Issued During the year ended March 31, 2020 the Company issued a total of 14,199,798 shares pursuant to the exercise of 835,044 options, the exercise of 125,000 warrants, conversion of debentures for 125,000 shares and 13,114,754 shares issued in a private placement of unit securities during May 2019. During May 2019 the Company completed a private placement of units for gross proceeds of $4.0 million. Under the offering the Company sold 13,114,754 units at a price of $0.305 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant (Note 13). Each full warrant is exercisable into one share for a period of four years at an exercise price of $0.3811 per share, and the warrants contain terms whereby if the share price is above CAD $1.20 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice. During the year ended March 31, 2019, the Company issued a total of 1,020,000 shares pursuant to the exercise of 670,000 stock options and conversion of debentures for 350,000 shares. During the year ended March 31, 2018, the Company issued a total of 1,745,000 shares pursuant to the exercise of 1,495,000 stock options and conversion of debentures for 250,000 shares. As at March 31, 2020, March 31, 2019 and March 31, 2018, the Company had no shares held in escrow.

Stock Options

Stock Options	12 Months Ended
	Mar. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Stock Options	The Company has an incentive stock option plan whereby it grants options to directors, officers, employees, and consultants of the Company. On May 14, 2019, the Company replaced its Fixed Stock Option Plan (the "2016 Plan") with a Rolling Stock Option Plan (the "2019 Plan"). Under the terms of the 2019 Plan, the aggregate number of Options that can be granted under the 2019 Plan cannot exceed ten (10%) of the total number of issued and outstanding Shares, calculated on a non-diluted basis. The exercise price of options granted under the 2019 Plan may not be less than the minimum prevailing price permitted by the TSXV policies. Prior to the adoption of the 2016 Plan, the Company had adopted an incentive stock option plan (the "Plan"), whereby it could grant options to directors, officers, employees, and consultants of the Company. On March 9, 2016, the shareholders approved the previous stock option plan which allowed for the issuance of up to 10,440,790 shares (the "2016 Plan"). On March 30, 2017, the shareholders approved an increase in the number of common shares available for issuance under the 2016 Plan from 10,440,790 to 13,656,367. On May 4, 2018, the number available for issuance was further increased to 14,909,992. The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2020: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2019 Granted Exercised Forfeited March 31, 2020 December 23, 2019 $ 0.25 2,934,717 — (635,044 ) (2,299,673 ) — March 25, 2020 $ 0.25 200,000 — (200,000 ) — — May 26, 2020 $ 0.60 150,000 — — — 150,000 July 10, 2020 $ 0.55 50,000 — — — 50,000 February 4, 2021 $ 0.35 500,000 — — (100,000 ) 400,000 May 6, 2021 $ 0.35 530,000 — — (10,000 ) 520,000 October 27, 2021 $ 0.62 500,000 — — — 500,000 February 2, 2022 $ 0.75 665,000 — — (208,000 ) 457,000 May 26, 2022 $ 0.60 200,000 — — (200,000 ) — May 26, 2022 $ 0.75 1,037,500 — — — 1,037,500 December 18, 2022 $ 0.45 235,000 — — (60,000 ) 175,000 May 4, 2023 $ 0.50 630,000 — — (100,000 ) 530,000 November 30, 2023 $ 0.43 350,000 — — — 350,000 February 12, 2024 $ 0.50 650,000 — — (100,000 ) 550,000 January 30, 2022 $ 0.37 — 175,000 — — 175,000 January 30, 2025 $ 0.37 — 2,235,000 — — 2,235,000 Total outstanding 8,632,217 2,410,000 (835,044 ) (3,077,673 ) 7,129,500 Total exercisable 6,883,717 4,408,250 Weighted Average Exercise Price (CDN$) $ 0.45 $ 0.37 $ 0.25 $ 0.33 $ 0.50 Weighted Average Remaining Life 3.0 years 1. 150,000 options exercisable at CAD $0.60 per share expired unexercised on May 26, 2020 and 50,000 options exercisable at CAD $0.55 per share expired unexercised on July 10, 2020. As at March 31, 2020, there were 3,711,225 options available for issuance under the 2019 Plan. During the twelve-month period ended March 31, 2020, the Company incurred share-based compensation expense with a measured fair value of $308,106. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. On January 30, 2020, the Company granted: — — — — The Company had the following incentive stock options granted under its Plan and 2016 Plan that are issued and outstanding at March 31, 2019: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2018 Granted Exercised Forfeited March 31, 2019 July 3, 2018 $ 0.40 50,000 — — (50,000 ) — July 3, 2018 $ 0.25 750,000 — (50,000 ) (700,000 ) — September 1, 2018 $ 0.25 20,000 — (20,000 ) — — December 23, 2019 $ 0.25 275,000 — — — 275,000 December 23, 2019 $ 0.25 2,984,717 — (600,000 ) — 2,384,717 December 23, 2019 $ 0.25 300,000 — — (25,000 ) 275,000 July 10, 2020 $ 0.55 50,000 — — — 50,000 March 25, 2020 $ 0.25 200,000 — — — 200,000 May 26, 2020 $ 0.60 150,000 — — — 150,000 February 4, 2021 $ 0.35 500,000 — — — 500,000 May 6, 2021 $ 0.35 530,000 — — — 530,000 October 27, 2021 $ 0.62 500,000 — — — 500,000 February 2, 2022 $ 0.75 715,000 — — (50,000 ) 665,000 May 26, 2022 $ 0.60 200,000 — — — 200,000 May 26, 2022 $ 0.75 1,037,500 — — — 1,037,500 December 18, 2022 $ 0.45 235,000 — — — 235,000 May 4, 2023 $ 0.50 — 630,000 — — 630,000 November 20, 2023 $ 0.43 — 350,000 — — 350,000 February 12, 2024 $ 0.50 650,000 650,000 Total outstanding 8,497,217 1,630,000 (670,000 ) (825,000 ) 8,632,217 Total exercisable 7,003,717 6,883,717 Weighted Average Exercise Price (CDN$) $ 0.41 $ 0.48 $ 0.25 $ 0.29 $ 0.45 Weighted Average Remaining Life 2.3 years During the year ended March 31, 2019, the Company incurred share-based compensation expense with a measured fair value of $332,741. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. On May 4, 2018, the Company granted: — — On November 30, 2018 the Company granted 350,000 options to the Chief Financial Officer with an exercise price of CDN$0.43 per share which vest 25% after 4 months, 25% after year 1 and 50% after year 2, and with a term of 5 years. On February 12, 2019 the Company granted: — — The Company had the following incentive stock options granted under its Plan and 2016 Plan that were issued and outstanding at March 31, 2018: Incentive Stock Options Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2017 Granted Exercised Forfeited March 31, 2018 April 25, 2017 $ 0.82 25,000 — — (25,000 ) — July 3, 2017 $ 0.25 45,000 — (45,000 ) — — February 22, 2018 $ 0.25 250,000 — (250,000 ) — — July 3, 2018 $ 0.40 150,000 — (100,000 ) — 50,000 July 3, 2018 $ 0.25 750,000 — — — 750,000 September 1, 2018 $ 0.25 20,000 — — — 20,000 December 23, 2019 $ 0.25 375,000 — (100,000 ) — 275,000 December 23, 2019 $ 0.25 3,884,717 — (900,000 ) — 2,984,717 December 23, 2019 $ 0.25 300,000 — — — 300,000 July 10, 2020 $ 0.55 — 50,000 — — 50,000 March 25, 2020 $ 0.25 200,000 — — — 200,000 May 26, 2020 $ 0.60 — 150,000 — — 150,000 September 1, 2020 $ 0.25 100,000 — (100,000 ) — — February 4, 2021 $ 0.35 500,000 — — — 500,000 May 6, 2021 $ 0.35 530,000 — — — 530,000 October 27, 2021 $ 0.62 500,000 — — — 500,000 February 2, 2022 $ 0.75 715,000 — — — 715,000 May 26, 2022 $ 0.60 — 200,000 — — 200,000 May 26, 2022 $ 0.75 — 1,037,500 — — 1,037,500 December 18, 2022 $ 0.45 — 260,000 — (25,000 ) 235,000 Total outstanding 8,344,717 1,697,500 (1,495,000 ) (50,000 ) 8,497,217 Total exercisable 6,272,217 7,003,717 Weighted Average Exercise Price (CDN$) $ 0.33 $ 0.67 $ 0.26 $ 0.65 $ 0.41 Weighted Average Remaining Life 2.5 years During the year ended March 31, 2018, the Company incurred share-based compensation expense to employees, advisors, and directors with a measured fair value of $744,801. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. On May 26, 2017, the Company granted: — — — — On July 10, 2017, the Company granted 50,000 stock options to a consultant (IR provider). The options have an exercise price of CDN$0.55 per share which vest 25% at the end of every 3 months for a period of twelve months and with a term of 3 years. On December 18, 2017, the Company granted 260,000 stock options to employees and a consultant. The options have an exercise price of CDN$0.45 per share which vest 25% after 4 months and then 25% after years 1, 2 & 3, and with a term of five years. The weighted average share price on the exercise dates was CDN $0.41 (2019 - CDN $0.49, 2018-CDN $0.50). The following weighted-average assumptions were used for the Black-Scholes valuation of stock option grants: For the year ended March 31, 2020 March 31, 2019 March 31, 2018 Share price on grant date CDN$0.37 CDN$0.47 CDN$0.56 Exercise price CDN$0.37 CDN$0.48 CDN$0.57 Risk-free interest rate 1.35% 1.31% 1.07% Expected life of options 5 years 5 years 5 years Annualized volatility (1) 73% 100% 100% Dividend rate n/a n/a n/a (1) Expected volatility was determined by reference to historical volatility.

Warrants

Warrants	12 Months Ended
	Mar. 31, 2020
Warrants [Abstract]
Warrants	13. Warrants As at March 31, 2020 the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price March 31, 2019 Issued Exercised Expired March 31, 2020 May 17, 2020 ¹ CDN $0.75 2,922,200 — — — 2,922,200 May 31, 2020 ¹ CDN $0.75 384,500 — — — 384,500 October 17, 2020 CDN $1.10 311,497 — — — 311,497 June 29, 2021 CDN $0.65 4,400,000 — — — 4,400,000 September 25, 2021 CDN $0.50 3,690,000 — — — 3,690,000 October 12, 2021 CDN $0.50 5,550,000 — (125,000 ) — 5,425,000 March 14, 2022 CDN $0.60 4,800,000 — — — 4,800,000 May 6, 2023 USD $0.3811 — 6,065,568 — — 6,065,568 May 8, 2023 USD $0.3811 — 491,803 — — 491,803 Total outstanding 22,058,197 6,557,371 (125,000 ) — 28,490,568 Weighted Average Exercise Price (CDN$) $ 0.60 $ 0.54 $ 0.50 NA $ 0.58 Weighted Average Life 1.7 years 1. 2,922,200 warrants exercisable at CDN $0.75 per share expired unexercised on May 17, 2020 and 384,500 warrants exercisable at CDN $0.75 per share expired unexercised on May 31, 2020. During May 2019 the Company issued 6,557,371 warrants as part of a private placement of 13,114,754 units for gross proceeds of $4.0 million (Note 11). Under the offering the Company sold 13,114,754 Units at a price of $0.305 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant. Each full warrant is exercisable into one share for a period of four years at an exercise price of $0.3811 per share, and the warrants contain terms whereby if the share price is above CDN $1.20 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice. As at March 31, 2019, the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2018 Issued Exercised Expired March 31, 2019 October 1, 2018 $ 0.25 400,000 — — (400,000 ) — December 10, 2018 $ 1.00 250 — — (250 ) — December 16, 2018 $ 1.00 153,928 — — (153,928 ) — May 17, 2020 $ 0.75 2,922,200 — — — 2,922,200 May 31, 2020 $ 0.75 384,500 — — — 384,500 October 17, 2020* $ 1.10 342,270 — — (30,773 ) 311,497 June 29, 2021 $ 0.65 — 4,400,000 — — 4,400,000 September 25, 2021 $ 0.50 3,690,000 — — — 3,690,000 October 12, 2021 $ 0.50 5,550,000 — — — 5,550,000 March 14, 2022 $ 0.60 — 4,800,000 4,800,000 Total outstanding 13,443,148 9,200,000 — (584,951 ) 22,058,197 Weighted Average Exercise Price (CDN$) $ 0.60 $ 0.62 $ — $ 0.70 $ 0.60 Weighted Average Life 2.3 years *The TSX Venture exchange consented to and amendment of the October 16, 2016 warrant issuance. The expiry date was extended to October 17, 2020 and exercise price was reduced to $1.10 per share. In November 2018, 4,400,000 warrants were issued to two directors of the Company in consideration for guarantees offered by each of the two directors providing guarantees in support of the Company's Line of Credit (Note 10). The warrants are exercisable into one common share of the Company at a price of $0.65 per share and expire on June 29, 2021 and had a calculated fair value of $948,640 (CDN $1,232,016). In March 2019 the Company agreed to issue 4,800,000 warrants to two Directors of the Company in consideration for additional guarantees offered by the two directors in support of an increase in the Company's Line of Credit (Note 10). The warrants are exercisable at an exercise price of CDN $0.60 per share and expire on March 14, 2022 and had a calculated fair value of $920,742 (CDN $1,229,378). The fair value of the warrants issued to the two directors is recognized under deferred financing fees in the Company's Statement of Financial Position and will be recognized in earnings over the 3-year term of the warrants, to approximate the estimated life of the benefits from the financing fees. The following table summarizes deferred financing fees for the years ended March 31, 2020 and March 31, 2019: March 31, 2020 March 31, 2019 Deferred Financing Fees, beginning of year $ 1,643,249 $ — plus: Deferred Financing Fees Incurred During the Year 21,366 1,891,224 less: Amortization of Deferred Financing Fees (619,394 ) (247,975 ) Deferred Financing Fees, end of year $ 1,045,221 $ 1,643,249 During the year ended March 31, 2019, 584,951 warrants expired unexercised or were otherwise forfeited. As at March 31, 2018, the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2017 Granted Exercised Expired March 31, 2018 October 1, 2018 $ 0.25 400,000 — — — 400,000 October 17, 2018 $1.10 - $1.50 342,270 — — — 342,270 December 10, 2018 $0.75 - $1.00 250 — — — 250 December 16, 2018 $0.75 - $1.00 153,928 — — — 153,928 May 17, 2020 $ 0.75 — 2,922,200 — — 2,922,200 May 31, 2020 $ 0.75 — 384,500 — — 384,500 September 25, 2021 $ 0.50 — 3,690,000 — — 3,690,000 October 12, 2021 $ 0.50 — 5,550,000 — — 5,550,000 Total outstanding 896,448 12,546,700 — — 13,443,148 Weighted Average Exercise Price (CDN$) $ 0.66 $ 0.57 $ — $ — $ 0.60 Weighted Average Life 3.0 years In May 2017, there were 3,306,700 warrants issued with a fair value of $516,046 as a result of the issuance of Convertible Debentures (Note 14). The transaction costs assigned to the issuance of the warrants with regards to the Convertible Debentures was $7,390. In September 2017, 3,690,000 warrants were issued with a fair value of $538,002 as a result of the issuance of Convertible Debentures (Note 14). The transaction costs assigned to the issuance of the warrants with regards to the Convertible Debentures was $4,153. In October 2017, 5,550,000 warrants were issued with a fair value of $809,190 as a result of the issuance of Convertible Debentures (Note 14). The transaction costs assigned to the issuance of the warrants with regards to the Convertible Debentures was $30,096. The following weighted-average assumptions were used for the Black-Scholes valuation of warrants granted in the years ended March 31, 2019 and March 31, 2018: March 31, 2019 March 31, 2018 Exercise price CDN $0.624 CDN $0.57 Share price on grant date CDN $0.47 CDN $0.43 Risk-free interest rate 2.85% 1.46% Expected life of warrants 3.0 years 1.87 years Annualized volatility (1) 100% 100% Dividend rate n/a n/a (1)

Convertible Debentures

Convertible Debentures	12 Months Ended
	Mar. 31, 2020
Convertible Debentures [Abstract]
Convertible Debentures	14. Convertible Debentures As at March 31, 2020, the Company had the following outstanding convertible debentures all with an 8% interest rate and a term of four years, other than the December 11, 2015 issuance, which had a term of 3 years and matured on December 11, 2018. The Convertible Debentures have effective rates ranging from 28.3% - 38.5%. The table below lists the convertible debenture values and conversion prices in CDN$, and as at March 31, 2020 the CDN$/US$ exchange rate was $0.7049. Issue Date Amount (CDN$) Converted Matured Outstanding Conversion Price Shares on Dec 11, 2015 777,000 (60,000) (717,000) — — — May 17, 2017 1,900,000 — — 1,900,000 0.65 2,923,077 May 31, 2017 250,000 — — 250,000 0.65 384,615 Sep 25, 2017 1,476,000 — — 1,476,000 0.40 3,690,000 Oct 12, 2017 2,220,000 (250,000) — 1,970,000 0.40 4,925,000 Total 6,623,000 (310,000) (717,000) 5,596,000 11,922,692 $CDN May 17 & 31, 2017 Sep 25, 2017 Oct 16, 2017 Proceeds bifurcated to carrying value of the loan $1,169,370 $660,360 $938,557 Proceeds bifurcated to equity 247,744 139,904 198,843 Transaction costs related to the Debentures 30,789 11,536 83,600 Fair value assigned to the issuance of warrants 702,097 664,200 999,000 Proceeds on issuance of Convertible Debentures $2,150,000 $1,476,000 $2,220,000 On July 19, 2019 CDN$50,000 worth of debentures (issued on October 16, 2017) were converted into 125,000 common shares with a conversion price of CDN$0.40. On February 27, 2018, CDN$100,000 worth of debentures (issued on October 16, 2017) were converted into 250,000 common shares with a conversion price of CDN$0.40. On June 18, 2018, CDN$100,000 worth of debentures (issued on October 16, 2017) were converted into 250,000 common shares at a conversion price of CDN$0.40. On December 11, 2018, the convertible debentures issued on December 11, 2015, with a remaining balance prior to maturity of CDN $717,000 matured. Prior to maturity, CDN $40,000 worth of debentures from this series were converted into 100,000 common shares at a conversion price of CDN $0.40 per share. CDN $37,000 of the debentures were repaid during December 2018. The remaining balance of CDN $680,000 was transferred to a Note Payable, CDN $300,000 of which was repaid during January 2019 and CDN $365,000 was repaid during the year ended March 31, 2020. The Note Payable accrued interest at 12% per annum. During the year ended March 31, 2020, the Company paid interest of $343,722 (March 31, 2019 - $393,043, and March 31, 2018 - $276,957) and recognized accretion of $548,882 (March 31, 2019 - $469,725, March 31, 2018 - $275,523) related to its issued and outstanding convertible debentures.

Promissory Note Payable

Promissory Note Payable	12 Months Ended
	Mar. 31, 2020
Promissory Note Payable [Abstract]
Promissory Note Payable	15. Promissory Note Payable During the year ended March 31, 2017, the Company issued a $594,000 promissory note (the "Note") to the City of Porterville to acquire land (Note 9). The Note bears interest at 2.0% per annum and is payable in blended monthly installments of $5,463, which began on November 1, 2016. The monthly installments will occur for five years, at which point a balloon payment of $311,764 is due and payable. The Note is secured by an interest in the land in favour of the City of Porterville. A summary of the remaining principal payments until maturity of the promissory note are as follows: Principal Payments Year 1 $ 58,038 Year 2 346,158 Total $ 404,196 Current portion (58,038 ) Long-term portion $ 346,158 During the year ended March 31, 2020, the Company incurred $8,621 (March 31, 2019 - $9,788 and March 31, 2018 - $10,931) of interest on the Note. This amount is included in Interest and accretion on the Consolidated Statements of Operations.

Deferred Revenue

Deferred Revenue	12 Months Ended
	Mar. 31, 2020
Accruals And Deferred Income Abstract
Deferred Revenue	The Company recorded Deferred Revenue of $426,157 for invoices issued to a customer for the sale of all-electric buses which were not delivered as at March 31, 2020 (March 31, 2019 - $823,904). March 31, 2020 March 31, 2019 Deferred revenue, beginning of year $ 823,904 $ 582,197 Additions to deferred revenue during the period 252,443 2,872,841 Deposits returned (335,000 ) — Revenue recognized from deferred revenue during the period (303,353 ) (2,631,134 ) FX Changes (11,837 ) — Deferred revenue, end of year $ 426,157 $ 823,904

Financial Instruments

Financial Instruments	12 Months Ended
	Mar. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Financial Instruments	17. Financial Instruments The Company's financial instruments consist of cash and restricted cash, accounts receivable, finance lease receivables, promissory note receivable, line of credit, accounts payable and accrued liabilities, note payable, loans payable to related parties, promissory note payable, convertible debentures and lease liabilities. Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are: Level 1: Level 2: Level 3: The Company does not currently hold any financial instruments measured at fair value on the Consolidated Statements of Financial Position. The fair value of these financial instruments approximates their carrying value, unless otherwise noted. Overview The Company has exposure to the following financial instrument related risks. Credit risk The Company's exposure to credit risk is on its cash, accounts receivable, promissory note receivable, and on its finance lease receivables. The maximum exposure to credit risk is their carrying amounts in the consolidated statement of Financial Statements. Cash and restricted cash consists of cash bank balances held in major financial institutions in Canada and the United States with a high credit quality and therefore the Company is exposed to minimal risk. The Company assesses the credit risk of its account receivable, finance lease receivables and promissory note receivable at each reporting period end and on an annual basis. As at March 31, 2020 the Company recognized an allowance for credit losses of $46,447 against its accounts receivable (Note 4), and wrote down the promissory note receivable by $223,919 (Note 7). Liquidity risk The Company tries to ensure that there is sufficient capital in order to meet short-term business requirements, after taking into account the Company's cash balances and available liquidity on the Company's $8 million operating line of credit. The Company's cash is invested in bank accounts at major financial institutions in Canada and the United States and is available on demand. The Company will continue to rely on additional financings to further its operations and meet its capital requirements. Market risks Market risk is the risk of loss that may arise from changes in market factors such as interest rates and foreign exchange. The Company is exposed to interest rate risk with respect to its Line of Credit (Note 10). The Company is exposed to foreign exchange risk as it conducts business in both the United States and Canada. Management monitors its foreign currency balances, but the Company does not engage in any hedging activities to reduce its foreign currency risk. At March 31, 2020, the Company was exposed to currency risk through the following financial assets and liabilities in CDN Dollars. Cash $ 8,984 Accounts Receivable $ 72,361 Promissory Notes Receivable $ 650,000 Accounts Payable and Accrued Liabilities $ (237,994 ) Loans Payable to Related Parties $ (3,276,895 ) Convertible Debentures $ (5,596,000 ) Note Payable $ (15,000 ) The CDN/USD exchange rate as at March 31, 2020 was $0.7049 (March 31, 2019 - $0.74895). Based on the net exposure and assuming all other variables remain constant, a 10% change in the appreciation or depreciation of the Canadian dollar relative to the US dollar would result in a change of approximately $592,000 to other comprehensive income/loss.

Capital Management

Capital Management	12 Months Ended
	Mar. 31, 2020
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital Management	18. Capital Management The Company is actively engaged in selling its electric vehicles and expanding its business however the company has not achieved profitability to date. The Company's capital management objective is to obtain sufficient capital to develop new business opportunities for the benefit of its shareholders. To meet these objectives, management monitors the Company's ongoing capital requirements on specific business opportunities on a case-by-case basis. The capital structure of the Company consists of cash, operating line of credit, secured and unsecured promissory notes and convertible debentures and equity attributable to common shareholders, consisting of issued share capital and deficit. There was no change to the Company's approach to capital management during the year. The Company is subject to externally imposed capital requirements with respect to its line of credit (note 10). In May 2019 the Company completed a brokered private placement of units for gross proceeds of approximately $4.0 million. Under the offering the Company sold 13,114,754 Units at a price of $0.305 per unit, with each unit being comprised of one GreenPower common share and one-half share purchase warrant. Subject to market conditions and other factors the Company intends to raise additional capital in the future to fund and grow its business for the benefit of shareholders.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Mar. 31, 2020
Related Party Transactions Abstract
Related Party Transactions	19. Related Party Transactions A summary of compensation for directors, officers and key management personnel is as follows: For the Year Ended March 31, 2020 March 31, 2019 March 31, 2018 Salaries and Benefits (1) $ 455,067 $ 289,840 $ 225,000 Consulting fees (2) 263,750 382,875 293,400 Accommodation (3) 762 49,895 64,085 Truck and Trailer Rentals (4) 98,943 140,722 144,807 Options Vested (5) 240,996 252,804 571,130 Total $ 1,059,518 $ 1,116,136 $ 1,298,422 1) 2) 3) 4) 5) Accounts payable and accrued liabilities at March 31, 2020 included $71,697 (March 31, 2019 - $38,768, March 31, 2018 - $57,755) owed to officers, directors, and companies controlled by officers and directors, and shareholders, which is non-interest bearing, unsecured and has no fixed terms of repayment. Note payable as at March 31, 2020 includes $nil (March 31, 2019 - $172,259) owed to a company beneficially owned by the Chairman of the Company. As at March 31, 2020, two companies beneficially owned by the Chairman and CEO of the Company had loans outstanding to the Company with a total value of CDN $3,185,000 and USD $120,000 (2019 - CDN $1,430,000 and USD $120,000). These loans were renewals of all outstanding loans to the two companies beneficially owned by the CEO and Chairman on December 30, 2019 and have a maturity date that is the earlier of (i) the date that the GreenPower completes an equity financing of more than Five Million Dollars ($5,000,000) (ii) from receipt of proceeds on the sale of buses in excess of Ten Million Dollars ($10,000,000) or (iii) April 15, 2021, and bear interest at a rate of 12.0% per annum. The Company has agreed to grant the lender in each of these loans a general security assignment on the assets of GreenPower Motor Company Inc., which will be subordinated to the BMO Bank of Montreal. During the year ended March 31, 2020, there were $586,932 (March 31, 2019 - $222,334) of shareholder loan repayments and related accrued interest, and $1,823,771 (March 31, 2019 - $1,000,427) of shareholder loan advances. Shareholder loan advances were made by the Company's CEO and Chairman to fund the ongoing operations and working capital requirements of the Company. Loans payable to related parties of $2,700,625 (March 31, 2019 - $1,498,907) include the loans with terms described above, including accrued interest, and other loans payable to directors and officers, companies controlled by directors and officers, which are unsecured, are non-interest bearing and have no fixed terms of repayment. A director of the Company and the Company's CEO and Chairman have both provided personal guarantees of USD $2,510,000, or $5,020,000 in total to support the Company's $8 million operating line of credit. In consideration for these guarantees, the Company agreed to issue 4,400,000 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $0.65 per share that expire on June 29, 2021 and 4,800,000 non-transferrable common share purchase warrants exercisable at an exercise price of CDN $0.60 per share that expire on March 14, 2022. The outstanding balance of unconverted convertible debentures at March 31, 2020 (Note 14), includes CDN$3,125,000 (March 31, 2019 - CDN$3,075,000) principal balance owed to officers, directors and companies controlled by directors. These transactions were measured at the exchange amount, which is the amount agreed upon by the transacting parties.

Income Taxes

Income Taxes	12 Months Ended
	Mar. 31, 2020
Major components of tax expense (income) [abstract]
Income Taxes	20. Income Taxes Income tax expense is recognized based on management's best estimate of weighted average annual income tax rate for the full financial year applied to the pre-tax income of the reporting period. The Company's effective tax rate for the years ended March 31, 2020, March 31, 2019 and March 31, 2018 was 27.00%, 27.00% and 26.25% respectively. The difference between tax expenses for the years and the expected income taxes based on the statutory rate are as follows: For the year ended March 31, 2020 March 31, 2019 March 31, 2018 Combined statutory tax rate 27.00% 27.00% 26.25% Expected income tax expense (recovery) $ (1,389,411 ) $ (1,226,922 ) $ (888,337 ) Items not deductible for tax purposes 378,391 124,866 193,900 Difference in tax rate in other jurisdictions (68,861 ) (63,785 ) (124,699 ) Effect of change in tax rates (31 ) 180,534 (52,391 ) Expiry of loss carryforwards 40,079 57,656 — Unrecognized (recognized) loss carryforwards 1,039,833 927,651 261,527 Deferred income tax expense (recovery) $ — $ — $ (610,000 ) The nature and effect of the temporary differences giving rise to the deferred income tax assets as of March 31, 2020 and March 31, 2019 are summarized below: As at Deferred income tax assets March 31, 2020 March 31, 2019 Non-capital loss carry-forwards $ 4,563,405 $ 3,733,613 Investment in subsidiary 88,653 94,196 Accounts, finance lease, and promissory note receivables (180,759 ) (82,399 ) Capital assets 536,535 431,695 Resource properties — 39,932 Right of use assets and lease liabilities 17,585 11,551 Warranty provision 200,496 98,279 Convertible debentures (255,418 ) (424,348 ) Other carryforward balances (7,150 ) (3,205 ) Share issue costs 112,060 23,617 Unrecognized deferred tax assets (5,075,407 ) (3,922,931 ) Net deferred income tax asset (liability) $ — $ — As at March 31, 2020 and March 31, 2019 the Company has approximately $7,666,000 and $7,043,000 respectively, of non-capital losses carry forwards available to reduce Canadian taxable income for future years. As at March 31, 2020 and March 31, 2019 the Company has approximately $8,467,000 and $6,139,000, respectively, of net operating losses carry forwards available to reduce future taxable income in the United States. The losses in Canada and United States expire between 2030 and 2040 if unused. The potential benefits of these carry-forward non-capital losses has not been recognized in these consolidated financial statements as it is not considered probable that sufficient future taxable profit will allow the deferred tax asset to be recovered.

Segmented Information and Other

Segmented Information and Other Additional Disclosures	12 Months Ended
	Mar. 31, 2020
Disclosure Of Operating Segments Abstract
Segmented Information and Other Additional Disclosures	21. Segmented Information and Other Additional Disclosures The Company operates in one reportable operating segment, being the manufacture and distribution of all-electric transit, school and charter buses. During the year ended March 31, 2020, the Company was economically dependent on four (2019 - one, 2018 - two) customers who accounted for more than 10% of revenue from continuing operations and in aggregate accounted for approximately 86% (2019: 80%, 2018: 100%) of sales. The Company's revenues allocated by segment for the years ended March 31, 2020, 2019 and 2018 is summarized in the following table. Included in Vehicle sales revenue for the year ended March 31, 2020 is $4,197,850 (2019 - $622,420; 2018 -$nil) received from government grants. For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 Vehicle Sales $ 10,438,713 $ 5,781,853 $ 3,431,211 Revenue from operating and finance leases 2,920,719 264,699 — Accretion on promissory note 39,019 36,009 4,779 Rental income — — 80,166 Service revenue 33,577 — — Finance income 68,375 — — Total $ 13,500,403 $ 6,082,561 $ 3,516,156 The Company's revenues allocated by geography for the years ended March 31, 2020, 2019 and 2018 is as follows: For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 United States of America $ 13,461,384 $ 6,046,552 $ 1,647,556 Canada 39,019 36,009 1,868,600 Total $ 13,500,403 $ 6,082,561 $ 3,516,156 As at March 31, 2020 and March 31, 2019 the majority of the Company's consolidated non-current assets, being property and equipment, and finance lease receivable are located in the United States. GreenPower incurred salaries and benefits of $3,262,331 for the year ended March 31, 2020 (2019 - $1,909,196, 2018 - $1,271,673). These costs were allocated to the following expense categories, and to cost of sales, for each of these periods: For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 Administrative Fees $ 3,128,304 $ 1,778,178 $ 1,053,123 Product development costs — — 76,340 Sales and marketing 30,000 120,000 75,000 Cost of sales 104,027 11,018 67,210 Total $ 3,262,331 $ 1,909,196 $ 1,271,673

Warranty Liability

Warranty Liability	12 Months Ended
	Mar. 31, 2020
Warranty Provision Abstract
Warranty Liability	22. Warranty Liability The Company generally provides its customers with a base warranty on the entire transit, school or charter bus. The Company also provides certain extended warranties, including those covering brake systems, lower level components, fleet defect provisions and battery-related components, covering a warranty period of approximately one to five years, depending on the contract. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. It is expected that some of these costs will be incurred in the 2021 fiscal year and the remaining will be incurred beyond two years of the reporting date. The warranty provision is recorded at 3.5% of revenue from product sales. For the Years Ended March 31, 2020 March 31, 2019 Opening balance $ 336,571 $ 123,065 Warranty additions 462,370 215,786 Warranty disbursements (100,078 ) — Foreign exchange translation (3,716 ) (2,280 ) Total $ 695,147 $ 336,571 Current portion $ 121,944 $ 84,707 Long term portion 573,203 251,864 Total $ 695,147 $ 336,571

Litigation and Legal Proceeding

Litigation and Legal Proceedings	12 Months Ended
	Mar. 31, 2020
Disclosure Of Commitments And Contingent Liabilities [Abstract]
Litigation and Legal Proceedings	23. Litigation and Legal Proceedings As of the date of this report the Company is not currently a party to any litigation or legal proceedings which are material, either individually or in the aggregate. The Company has filed a civil claim against the prior CEO and Director of the Company in the Province of British Columbia, and the prior CEO and Director of the Company has filed a response with a counterclaim for wrongful dismissal in the Province of British Columbia, and a company for which the prior CEO and Director of the Company is a director has filed a claim against the Company in the State of California. The Company does not expect the outcome of either its claim, or the claim filed against it, to be material, and as of the date of this report the resolution of these claims, including the potential timing or financial impact of these claims is inherently uncertain.

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosure	12 Months Ended
	Mar. 31, 2020
Supplemental Disclosure Respect To Cash Flows [Abstract]
Supplemental Cash Flow Disclosure	24. Supplemental Cash Flow Disclosure The following table provides additional detail regarding the Company's cash flow: For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 Interest paid $ 965,548 $ 683,223 $ 287,888 Taxes paid $ — $ — $ — Non-cash investing and financing transactions: Fair value assigned to warrants $ — $ 1,869,382 $ 1,863,238 Fair value of stock options exercised $ 116,768 $ 92,848 $ 202,668 Fair value of warrants exercised $ 18,209 $ — $ — Fair value of the equity portion of convertible debentures $ — $ — $ 454,231 Accretion on promissory note receivable $ 39,019 $ 36,009 $ 208,013 Right of use asset acquired $ 172,404 $ 767,326 $ — Assets transferred (to) from Inventory to (from) Property and equipment $ 212,890 $ 70,899 $ (594,481 ) The following changes in liabilities arose from financing activities during the year ended March 31, 2020: Cash flows Non cash changes Recognize 31-Mar-19 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-20 Loans payable to related parties $ 1,498,907 $ 1,823,771 $ (453,428 ) $ — $ — $ — $ (168,625 ) $ 2,700,625 Promissory note payable 461,135 — (56,939 ) — — — — 404,196 Note payable 268,946 — (276,258 ) — — — 17,886 10,574 Convertible debentures 2,737,054 — (23,673 ) 548,882 — (267,127 ) 2,995,136 Lease liabilities 718,288 — (231,574 ) — — 172,404 — 659,118 $ 5,684,330 $ 1,823,771 $ (1,018,199 ) $ (23,673 ) $ 548,882 $ 172,404 $ (417,866 ) $ 6,769,649 The following changes in liabilities arose from financing activities during the year ended March 31, 2019: Cash flows Non cash changes Recognize 31-Mar-18 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-19 Loans payable to related parties $ 756,241 $ 1,000,427 $ (222,334 ) $ — $ — $ — $ (35,427 ) $ 1,498,907 Promissory note payable 516,909 — (55,774 ) — — — — 461,135 Note payable — — (231,994 ) — — — — 268,946 Convertible debentures 2,892,416 — (27,760 ) (67,062 ) 469,725 — (29,325 ) 2,737,054 Lease liabilities — — (49,038 ) — — 767,326 — 718,288 $ 4,165,566 $ 1,000,427 $ (586,900 ) $ (67,062 ) $ 469,725 $ 767,326 $ (64,752 ) $ 5,684,330 The following changes in liabilities arose from financing activities during the year ended March 31, 2018: Cash flows Non cash changes 31-Mar-17 Advances Repayment Conversion Accretion Warrants Issued FV of Equity 31-Mar-18 Loans payable to related parties $ 172,326 $ 538,215 $ (38,084 ) $ — $ — $ — $ $ 756,241 Promissory note payable 571,538 — (54,629 ) — — — — 516,909 Convertible debentures 505,690 4,423,278 — (36,245 ) 275,523 (1,821,599 ) (454,231 ) 2,892,416 $ 1,249,554 $ 4,961,493 $ (92,713 ) $ (36,245 ) $ 275,523 $ (1,821,599 ) $ (454,231 ) $ 4,165,566

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Mar. 31, 2020
Disclosure Of Nonadjusting Events After Reporting Period Abstract
Events After the Reporting Period	25. Events After the Reporting Period On April 29, 2020 the Company received $361,900 under the U.S. Small Business Administration's Paycheck Protection Program and entered into a two-year promissory note with East West Bank for this financing, which accrues interest at 1.0% per annum. The Company may be eligible to convert all or a portion of the funds received under this financing into a grant based on payments made for eligible purposes including payroll, rent and mortgage interest. On June 18, 2020 the Company issued 250,000 common shares pursuant to the conversion of a CAD$100,000 convertible debenture (issued on October 12, 2017) which was converted at a price of CAD$0.40 per share. On June 29, 2020 the Company received a $100,000 loan from a company that is beneficially owned by the CEO and Chairman of the Company have a maturity date that is the earlier of (i) the date that the GreenPower completes an equity financing of more than Five Million Dollars ($5,000,000) (ii) from receipt of proceeds on the sale of buses in excess of Ten Million Dollars ($10,000,000) or (iii) April 15, 2021, and bears interest at a rate of 12.0% per annum. The Company has agreed to grant the lender a general security assignment on the assets of GreenPower Motor Company Inc., which will be subordinated to the BMO Bank of Montreal. On July 3, 2020 the Company announced that it will no longer be proceeding with its previously announced request to the TSX Venture Exchange for a temporary reduction of the conversion price of its convertible debentures for a thirty-day period. On July 3, 2020 the Company granted 360,000 incentive stock options to employees and 100,000 stock options to an Investor Relations consultant, all of which are exercisable at a price of CAD$0.70 per share. For the consultant, the stock options have a term of two years and vest 25% after each of 3 months, 6 months, 9 months and 12 months. For employees, the incentive stock options have a term of five years, and 25% vest 4 months after the grant date, 25% vest one year after the grant date, 25% two years after the grant date and 25% three years after the grant date. On July 7, 2020 the Company issued 112,500 common shares pursuant to the conversion of a CAD$45,000 convertible debenture (issued on October 12, 2017) which was converted at a price of CAD$0.40 per share. On July 8, 2020 the Company issued 750,000 common shares pursuant to the exercise of 750,000 warrants at a price of CAD$0.50 per share, for gross proceeds of CAD$375,000.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Basis of presentation	(a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements for the years ended March 31, 2020, March 31, 2019, and March 31, 2018 were prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
Basis of consolidation	(b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-20 31-Mar-19 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding Company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus Sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control, and continue to be consolidated until the date when such control ceases. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies.
Financial instruments	(c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). i. Amortized Cost All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12 month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. The Company has issued convertible debentures that can be converted into shares of the Company at the option of the holder, and the number of shares to be issued does not vary with changes in their fair value. The liability component of a compound financial instrument is recognized initially at the fair value of a similar liability that does not have an equity conversion option. The equity component is recognized initially as the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts. Subsequent to the initial recognition, the liability component of a compound financial instrument is measured at amortized cost using the effective interest method. The equity component of a compound financial instrument is not re-measured subsequent to initial recognition. Interest, dividends, losses and gains relating to the financial liability are recognized in profit or loss. When the conversion option is exercised, the consideration received is recorded as share capital and the equity component of the compound financial instrument is transferred to share capital. When the Company extinguishes convertible debentures before maturity through early redemption or repurchase where the conversion option is unchanged, the Company allocates the consideration paid and any transaction costs for the repurchase or redemption to the liability and equity components of the instrument at the date of settlement. The method used in allocating the consideration paid and transaction costs to the separate components is consistent with the method used in the original allocation to the separate components of the proceeds received by the entity when the convertible instrument was issued. The amount of gain or loss relating to the early redemption or repurchase of the liability component is recognized in profit or loss. The amount of consideration relating to the equity component is recognized in equity. ii. FVTPL Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2020, and March 31, 2019. Derivative financial assets and liabilities are initially recognized at their fair value on the date the derivative contract is entered into and are subsequently re-measured at their fair value at each reporting period with changes in the fair value recognized in profit and loss. Derivative financial assets and liabilities include warrants purchased or issued by the Company denominated in a currency other than the Company's functional currency. As at March 31, 2020, and March 31, 2019, the Company did not have any derivative financial assets or liabilities. iii. FVOCI Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2020, and March 31, 2019. For debt instruments measured at FVOCI, interest income (calculated using the effective interest rate method), foreign currency gains or losses and impairment gains or losses are recognized directly in profit or loss. The difference between cumulative fair value gains or losses and the cumulative amounts recognized in profit or loss is recognized in OCI until derecognition, when the amounts in OCI are reclassified to profit or loss. For equity instruments designated as FVOCI only dividend income is recognized in profit or loss with all other gains and losses recognized in OCI and there is no reclassification on derecognition. Measurement All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest rate method. Transaction costs are included in the initial fair value measurement of the financial instruments. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. During the year ended March 31, 2020, the company recognized an allowance for credit losses of $46,477 (Note 4). For financial assets that are measured at amortized cost, the Company will, at a minimum, recognize 12 month expected losses in profit or loss, calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset's original effective interest rate. Lifetime expected losses will be recognized on assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2020 the company recognized an impairment of $223,919 on its promissory note receivable (Note 7).
Cash and cash equivalents	(d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2020, and March 31, 2019 the Company had no cash equivalents.
Revenue recognition	(e) Revenue recognition The Company recognizes revenue from contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue is allocated to each performance obligation. Most of the Company's contracts have a single performance obligation as the promise to transfer the individual goods. Revenues from the sale of products are recognized when the goods are shipped or accepted by the customer, depending on the delivery conditions, and title and risk have passed to the customer. Revenues from services such as supporting and training relating to the sale of products are recognized as the services are performed. The Company also has not historically, but may in the future, earn product repair and maintenance revenues, which may relate to warranty contracts, which would be recognized over the periods and according to the terms of the warranty or other contract. The Company enters into a few transactions that represent multiple-element arrangements, which may include any combination of products, support and training services, and extended warranty. The allocation of consideration to the multiple-element is dependent on the explicit stand-alone selling price stipulated in the contract term. The Company would recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the costs to be recoverable and has determined that such costs meet the requirements to be capitalized. Capitalized contract acquisition costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The Company does not capitalize incremental costs of obtaining contracts if the amortization period is one year or less.
Impairment of long-lived assets	(f) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but to an amount that does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the Consolidated Statements of Operations.
Foreign currency translation	(g) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: Entity Functional Currency GreenPower Motor Company Inc. (parent) U.S. Dollar GP GreenPower Industries Inc. Canadian Dollar GreenPower Motor Company, Inc. U.S. Dollar 0939181 BC Ltd. Canadian Dollar San Joaquin Valley Equipment Leasing, Inc. (formerly Utah Manganese, Inc.) U.S. Dollar 0999314 B.C. Ltd. Canadian Dollar GreenPower Motor Company Inc. changed its functional currency from the Canadian dollar to the US dollar effective April 1, 2019 due to the significant US dollar denominated liabilities of the Company, the significant amount of financing raised that is denominated in US$, the significant portion of the Company's expenses denominated in US$, and the expectation that all of these factors are expected to increase over time. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2020. San Joaquin Valley Equipment Leasing, Inc. changed its functional currency from the Canadian dollar to the US dollar during the year ended March 31, 2019. The change in functional currency of this entity did not have a material impact on the financial results of the Company for the year ended March 31, 2019. Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: — — — Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing rate. Exchange differences arising on translation of foreign operations are recognized in accumulated other comprehensive income / loss. On disposal of a foreign operation (that is, a disposal of the Company's entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation) all exchange differences accumulated in equity in respect of that operation attributable to the equity holders of the Company are reclassified from accumulated other comprehensive income/loss to net income/loss for the period.
Inventory	(h) Inventory Inventory is recorded at the lower of cost and net realizable value with cost determined on a specific item basis. The Company's inventory consists of electric buses in process, production supplies, and finished goods. In determining net realizable value for new buses, the Company primarily considers the age of the vehicles along with the timing of annual and model changeovers. For used buses, the Company considers recent market data and trends such as loss histories along with the current age of the inventory.
Property, plant, and equipment	(i) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobile 10 years, straight line method Leased asset 12 years, straight line method Diesel and Electric buses 12 years, straight line method An item of PPE is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss in the Consolidated Statements of Operations. Where an item of PPE comprises major components with different useful lives, the components are accounted for as separate items of PPE. Expenditures incurred to replace a component of an item of PPE is accounted for separately, including major inspection and overhaul expenditures are capitalized.
Loss per share	(j) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti-dilutive.
Share capital	(k) Share capital Common shares are classified as equity. Finders fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. During the years ended March 31, 2020, March 31, 2019 and March 31, 2018 the Company recorded $463,411, $nil, and $nil respectively in share issuance costs on its Consolidated Statements of Changes in Equity in regards to the issuance of shares (Note 11).
Income taxes	(l) Income taxes Income tax expense comprises current and deferred tax. Current and deferred tax are recognized in net income/loss except to the extent that it relates to a business combination or items recognized directly in equity or in other comprehensive loss/income. Current income taxes are recognized for the estimated income taxes payable or receivable on taxable income or loss for the current period and any adjustment to income taxes payable in respect to previous years. Current income taxes are determined using tax rates and tax laws that have been enacted or substantively enacted by the year end date. Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability differs from its tax base, except for taxable temporary differences arising on the initial recognition of goodwill and temporary differences arising on the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting nor taxable profit or loss. Recognition of deferred tax assets for unused tax losses, tax credits, and deductible temporary differences is restricted to those instances where it is probable that future taxable profit will be available against which the deferred tax asset can be utilized. At the end of each reporting period the Company reassesses deferred tax assets. The Company will recognize a previously unrecognized deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered.
Critical accounting estimates and judgments	(m) Critical accounting estimates and judgments The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, the inputs used in the Black-Scholes option pricing model to measure stock-based compensation and warrants, determination of the useful life of equipment, net realizable value of inventory, provision for warranty expense, and the $nil provision for income taxes. Effective January 1, 2019, management changed its estimated useful life for diesel and electric buses (including some categorized under Leased Assets in note 8) from 7 years to 12 years. For the year ended March 31, 2019 this change reduced the Company's depreciation expense by $19,537. The carrying value of diesel and electric buses was $622,833 as at March 31, 2019 using an estimated useful life of 12 years, and the carrying value of diesel and electric buses would have been $603,296 with an estimated life of 7 years. Critical accounting judgments i. ii. iii. iv. v. vi.
Share-based payment transactions	(n) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. In calculating fair value, no account is taken of any vesting conditions, other than conditions linked to the price of the shares of the Company. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value is determined by using the Black-Scholes option pricing model. At each financial reporting date, the cumulative expense representing the extent to which the vesting period has expired and management's best estimate of the awards that are ultimately expected to vest is computed. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. Where equity instruments are granted to non-employees, they are recorded at the fair value of the goods or services received in the Consolidated Statements of Operations, unless they are related to the issuance of shares. Amounts related to the issuance of shares are recorded as a reduction of share capital. When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a valuation model. The fair value of stock options granted to non-employees is re-measured at the earlier of each financial reporting or vesting date, and any adjustment is charged or credited to operations upon re-measurement.
Valuation of equity units issued in private placements	(o) Valuation of equity units issued in private placements The Company has adopted a residual value method with respect to the measurement of shares and warrants issued as private placement units. The residual value method first allocates value to the more easily measurable component based on fair value and then the residual value, if any, to the less easily measurable component. The fair value of the common shares issued in the private placement was determined to be the more easily measurable component and were valued at their fair value, as determined by the closing quoted bid price on the announcement date. The balance, if any, is allocated to the attached warrants. Any fair value attributed to the warrants is recorded as warrant reserve. If the warrants are exercised, the related amount is reclassified as share capital. If the warrants expire unexercised, the related amount remains in warrant reserve.
Government grants	(p) Government grants The Company receives grants from government agencies related to sales and leases of its electric buses. The accounting for these grants depends on whether the carrying amount of the vehicle remains with the Company, which is the case for operating leases where the Company is the lessor. For government grants associated with leased vehicles under operating leases, the grant reduces the value of the asset.
Provisions and contingent liabilities	(q) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant.
Leases	(r) Leases Effective April 1, 2018, the Company adopted IFRS 16 using the modified retrospective approach and accordingly the information presented for the year ended March 31, 2018 has not been restated. The cumulative effect of the initial application, if any, is recognized in deficit at April 1, 2018. Comparative amounts up to March 31, 2018 remain as previously reported under IAS 17 and related interpretations. Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. The Company has also elected to apply the practical expedient for excluding the initial direct costs for the measurement of right of use assets at the date of initial application, as well as for using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. The ongoing lease liability is measured at amortized cost using the effective interest method. It is re-measured when there is a change in future lease payments, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is premeasured in this way a corresponding adjustment is made to the carrying amount of the right of use asset or is recorded in profit or loss if the carrying amount of the right of use asset has been reduced to zero. As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset. If an arrangement contains lease and non-lease components, the Company applies IFRS 15 to allocate the consideration in the contract. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations. Impact on adoption On initial application, the Company has elected to record right of use assets based on the corresponding lease liabilities, as described more fully in Note 8. Lease liabilities have been measured by discounting future lease payments at the incremental borrowing rate of 8% per annum, and represents the Company's best estimate of the rate of interest that it would expect to pay to borrow, on a collateralized basis, over a similar term, an amount equal to the lease payments in the current economic environment. As of March 31, 2019, the remaining non-cancelable period of one of the two leases is 29 months, and the other is 42 months. The application of IFRS 16 to leases previously classified as operating leases under IAS 17, resulted in the recognition of right of use assets and lease liabilities as at April 1, 2018. The following table summarizes the Right of Use Assets of the Company for the year ended March 31,2019: Right of Use Assets, March 31, 2018 $ — Additions to Right of Use Assets during the year 787,326 Depreciation during the year (87,752 ) Right of Use Assets, March 31, 2019 $ 699,574 During the year ended March 31, 2019, the Company entered into two transactions as lessor, one which was accounted for as an operating lease, and the other as a finance lease (Note 5). The adoption of IFRS 16 did not have a material impact on the financial results for the year ended March 31, 2019 for either of these transactions.
Adoption of accounting standards	(s) Adoption of accounting standards The following new or amended standards were adopted during the year ended March 31, 2020: IAS 23 Borrowing Costs The amendment to IAS 23 Borrowing Costs clarifies that if any specific borrowing remains outstanding after the related asset is ready for its intended use or sale, that borrowing becomes part of the funds that an entity borrows generally when calculating the capitalization rate on general borrowings. The amendment to IAS 23 Borrowing Costs did not have an impact on the Consolidated Financial Statements of the Company for the year ended March 31, 2020.
Future accounting pronouncements	(t) Future accounting pronouncements Certain new accounting standards and interpretations have been published by the IASB or the IFRS Interpretations Committee that are not mandatory for the March 31, 2020 reporting period. The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Schedule of wholly owned subsidiaries included in these consolidated financial statements	Name of Country of Ownership Ownership Principal Subsidiary Incorporation 31-Mar-20 31-Mar-19 Activity GP GreenPower Industries Inc. Canada 100% 100% Holding Company GreenPower Motor Company, Inc. United States 100% 100% Electric bus manufacturing and distribution 0939181 BC Ltd. Canada 100% 100% Electric bus Sales and leasing San Joaquin Valley Equipment Leasing, Inc. United States 100% 100% Electric bus leasing 0999314 BC Ltd. Canada 100% 100% Inactive
Schedule of estimated useful life of property, plant and equipment	Leasehold improvements Over term of lease, straight line method Computers 3 years, straight line method EV equipment 3 years, straight line method Furniture 7 years, straight line method Automobile 10 years, straight line method Leased asset 12 years, straight line method Diesel and Electric buses 12 years, straight line method
Schedule of impact on adoption of rights of use assets	Right of Use Assets, March 31, 2018 $ — Additions to Right of Use Assets during the year 787,326 Depreciation during the year (87,752 ) Right of Use Assets, March 31, 2019 $ 699,574

Finance Lease Receivables (Tabl

Finance Lease Receivables (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure of Finance Lease Receivables [Abstract]
Schedule of changes in Finance Lease Receivables	For the years ended March 31, 2020 March 31, 2019 Finance lease receivable, beginning of period $ 324,903 $ — Net investment recognized 1,030,408 329,090 Lease payments received (87,703 ) (4,274 ) Interest income recognized 62,683 87 Finance lease receivable, end of period $ 1,330,291 $ 324,903 Current portion of Finance Lease Receivable $ 82,501 $ 21,101 Long Term Portion of Finance Lease Receivable $ 1,247,790 $ 303,802
Schedule of payments to received on Finance Lease Receivables	Year 1 $ 208,104 Year 2 236,715 Year 3 378,298 Year 4, including unguaranteed residual 685,449 Year 5, including unguaranteed residual 51,281 Remainder, including unguaranteed residual 175,997 less: amount representing interest income (405,550 ) Finance Lease Receivable $ 1,330,291

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Mar. 31, 2020
Classes Of Inventories Abstract
Schedule of Inventories	March 31, 2020 March 31, 2019 Work in Process $ 2,812,935 $ 5,107,918 Finished Goods 3,777,665 50,000 Total $ 6,590,600 $ 5,157,918

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liabilities (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Schedule of information about right-of-use assets	March 31, 2020 March 31, 2019 Right of Use Assets, beginning of year $ 699,574 $ — Additions 172,404 787,326 Depreciation (251,787 ) (87,752 ) Right of Use Assets, end of year $ 620,191 $ 699,574
Schedule of payments on Lease Liabilities	Year 1 $ 311,900 Year 2 284,363 Year 3 122,420 less amount representing interest expense (59,565 ) Lease liability $ 659,118 Current portion of lease liabilities $ 272,468 Long term portion of lease liabilities $ 386,650

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Mar. 31, 2020
Property Plant And Equipment Abstract
Schedule of property and equipment	Cost Computers Furniture Automobiles Diesel Bus Demonstration Leased Asset EV Land Leasehold Total Balance, March 31, 2018 $ 6,721 $ 23,818 $ 51,283 $ 45,982 $ 1,611,359 $ — $ 628,631 $ 740,445 $ — $ 3,108,239 Additions 6,701 12,643 — — — — 13,032 53,986 33,688 120,050 Transfers from/(to) inventory — — — 70,899 (1,290,636 ) 1,290,636 — — — 70,899 Government grant reduction — — — — — (319,635 ) — — — (319,635 Write off of asset — — — (115,243 ) — — — — — (115,243 Foreign exchange translation 694 (947 ) — (1,638 ) — — — — — (1,891 Balance, March 31, 2019 14,116 35,514 51,283 — 320,723 971,001 641,663 794,431 33,688 2,862,419 Additions 38,112 8,121 42,973 — — — 50,040 6,286 16,328 161,860 Transfers from/(to) inventory — — — — 511,740 (298,850 ) — — — 212,890 Foreign exchange translation (379 ) (577 ) — — — — — — — (956 Balance, March 31, 2020 $ 51,849 $ 43,058 $ 94,256 $ — $ 832,463 $ 672,151 $ 691,703 $ 800,717 $ 50,016 $ 3,236,213 Depreciation and impairment losses Balance, March 31, 2018 $ 5,460 $ 6,806 $ 8,353 $ 31,810 $ 469,099 $ — $ 258,171 $ — $ — $ 779,699 Transfers — — — — (571,235 ) 571,235 — — — — Depreciation 2,052 4,884 5,128 6,335 172,439 27,353 207,232 — 3,033 428,456 Write off of asset — — — (37,012 ) — — — — — (37,012 Foreign exchange translation 569 (287 ) — (1,133 ) — — — — — (851 Balance, March 31, 2019 8,081 11,403 13,481 — 70,303 598,588 465,403 — 3,033 1,170,292 Depreciation 9,223 5,604 6,645 79,320 41,084 172,881 12,011 326,768 Transfers — — — — 14,052 (14,052 ) — — — — Foreign exchange translation (380 ) 4 — — — — — — — (376 Balance, March 31, 2020 $ 16,924 $ 17,011 $ 20,126 $ — $ 163,675 $ 625,620 $ 638,284 $ — $ 15,044 $ 1,496,684 Carrying amounts As at March 31, 2018 $ 1,261 $ 17,012 $ 42,930 $ 14,172 $ 1,142,260 $ — $ 370,460 $ 740,445 $ — $ 2,328,540 As at March 31, 2019 $ 6,035 $ 24,111 $ 37,802 $ — $ 250,420 $ 372,413 $ 176,260 $ 794,431 $ 30,655 $ 1,692,127 As at March 31, 2020 $ 34,925 $ 26,047 $ 74,130 $ — $ 668,788 $ 46,531 $ 53,419 $ 800,717 $ 34,972 $ 1,739,529

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Schedule of incentive stock options granted under the Plan	The Company had the following incentive stock options granted under the 2019 Plan, 2016 Plan, and Plan that are issued and outstanding as at March 31, 2020: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2019 Granted Exercised Forfeited March 31, 2020 December 23, 2019 $ 0.25 2,934,717 — (635,044 ) (2,299,673 ) — March 25, 2020 $ 0.25 200,000 — (200,000 ) — — May 26, 2020 $ 0.60 150,000 — — — 150,000 July 10, 2020 $ 0.55 50,000 — — — 50,000 February 4, 2021 $ 0.35 500,000 — — (100,000 ) 400,000 May 6, 2021 $ 0.35 530,000 — — (10,000 ) 520,000 October 27, 2021 $ 0.62 500,000 — — — 500,000 February 2, 2022 $ 0.75 665,000 — — (208,000 ) 457,000 May 26, 2022 $ 0.60 200,000 — — (200,000 ) — May 26, 2022 $ 0.75 1,037,500 — — — 1,037,500 December 18, 2022 $ 0.45 235,000 — — (60,000 ) 175,000 May 4, 2023 $ 0.50 630,000 — — (100,000 ) 530,000 November 30, 2023 $ 0.43 350,000 — — — 350,000 February 12, 2024 $ 0.50 650,000 — — (100,000 ) 550,000 January 30, 2022 $ 0.37 — 175,000 — — 175,000 January 30, 2025 $ 0.37 — 2,235,000 — — 2,235,000 Total outstanding 8,632,217 2,410,000 (835,044 ) (3,077,673 ) 7,129,500 Total exercisable 6,883,717 4,408,250 Weighted Average Exercise Price (CDN$) $ 0.45 $ 0.37 $ 0.25 $ 0.33 $ 0.50 Weighted Average Remaining Life 3.0 years 1. 150,000 options exercisable at CAD $0.60 per share expired unexercised on May 26, 2020 and 50,000 options exercisable at CAD $0.55 per share expired unexercised on July 10, 2020. The Company had the following incentive stock options granted under its Plan and 2016 Plan that are issued and outstanding at March 31, 2019: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2018 Granted Exercised Forfeited March 31, 2019 July 3, 2018 $ 0.40 50,000 — — (50,000 ) — July 3, 2018 $ 0.25 750,000 — (50,000 ) (700,000 ) — September 1, 2018 $ 0.25 20,000 — (20,000 ) — — December 23, 2019 $ 0.25 275,000 — — — 275,000 December 23, 2019 $ 0.25 2,984,717 — (600,000 ) — 2,384,717 December 23, 2019 $ 0.25 300,000 — — (25,000 ) 275,000 July 10, 2020 $ 0.55 50,000 — — — 50,000 March 25, 2020 $ 0.25 200,000 — — — 200,000 May 26, 2020 $ 0.60 150,000 — — — 150,000 February 4, 2021 $ 0.35 500,000 — — — 500,000 May 6, 2021 $ 0.35 530,000 — — — 530,000 October 27, 2021 $ 0.62 500,000 — — — 500,000 February 2, 2022 $ 0.75 715,000 — — (50,000 ) 665,000 May 26, 2022 $ 0.60 200,000 — — — 200,000 May 26, 2022 $ 0.75 1,037,500 — — — 1,037,500 December 18, 2022 $ 0.45 235,000 — — — 235,000 May 4, 2023 $ 0.50 — 630,000 — — 630,000 November 20, 2023 $ 0.43 — 350,000 — — 350,000 February 12, 2024 $ 0.50 650,000 650,000 Total outstanding 8,497,217 1,630,000 (670,000 ) (825,000 ) 8,632,217 Total exercisable 7,003,717 6,883,717 Weighted Average Exercise Price (CDN$) $ 0.41 $ 0.48 $ 0.25 $ 0.29 $ 0.45 Weighted Average Remaining Life 2.3 years The Company had the following incentive stock options granted under its Plan and 2016 Plan that were issued and outstanding at March 31, 2018: Incentive Stock Options Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2017 Granted Exercised Forfeited March 31, 2018 April 25, 2017 $ 0.82 25,000 — — (25,000 ) — July 3, 2017 $ 0.25 45,000 — (45,000 ) — — February 22, 2018 $ 0.25 250,000 — (250,000 ) — — July 3, 2018 $ 0.40 150,000 — (100,000 ) — 50,000 July 3, 2018 $ 0.25 750,000 — — — 750,000 September 1, 2018 $ 0.25 20,000 — — — 20,000 December 23, 2019 $ 0.25 375,000 — (100,000 ) — 275,000 December 23, 2019 $ 0.25 3,884,717 — (900,000 ) — 2,984,717 December 23, 2019 $ 0.25 300,000 — — — 300,000 July 10, 2020 $ 0.55 — 50,000 — — 50,000 March 25, 2020 $ 0.25 200,000 — — — 200,000 May 26, 2020 $ 0.60 — 150,000 — — 150,000 September 1, 2020 $ 0.25 100,000 — (100,000 ) — — February 4, 2021 $ 0.35 500,000 — — — 500,000 May 6, 2021 $ 0.35 530,000 — — — 530,000 October 27, 2021 $ 0.62 500,000 — — — 500,000 February 2, 2022 $ 0.75 715,000 — — — 715,000 May 26, 2022 $ 0.60 — 200,000 — — 200,000 May 26, 2022 $ 0.75 — 1,037,500 — — 1,037,500 December 18, 2022 $ 0.45 — 260,000 — (25,000 ) 235,000 Total outstanding 8,344,717 1,697,500 (1,495,000 ) (50,000 ) 8,497,217 Total exercisable 6,272,217 7,003,717 Weighted Average Exercise Price (CDN$) $ 0.33 $ 0.67 $ 0.26 $ 0.65 $ 0.41 Weighted Average Remaining Life 2.5 years
Schedule of weighted-average assumptions used for valuation of stock option grants	For the year ended March 31, 2020 March 31, 2019 March 31, 2018 Share price on grant date CDN$0.37 CDN$0.47 CDN$0.56 Exercise price CDN$0.37 CDN$0.48 CDN$0.57 Risk-free interest rate 1.35% 1.31% 1.07% Expected life of options 5 years 5 years 5 years Annualized volatility (1) 73% 100% 100% Dividend rate n/a n/a n/a (1) Expected volatility was determined by reference to historical volatility.

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Mar. 31, 2020
Warrants [Abstract]
Schedule of outstanding warrants enabling holders to acquire common shares	As at March 31, 2020 the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price March 31, 2019 Issued Exercised Expired March 31, 2020 May 17, 2020 ¹ CDN $0.75 2,922,200 — — — 2,922,200 May 31, 2020 ¹ CDN $0.75 384,500 — — — 384,500 October 17, 2020 CDN $1.10 311,497 — — — 311,497 June 29, 2021 CDN $0.65 4,400,000 — — — 4,400,000 September 25, 2021 CDN $0.50 3,690,000 — — — 3,690,000 October 12, 2021 CDN $0.50 5,550,000 — (125,000 ) — 5,425,000 March 14, 2022 CDN $0.60 4,800,000 — — — 4,800,000 May 6, 2023 USD $0.3811 — 6,065,568 — — 6,065,568 May 8, 2023 USD $0.3811 — 491,803 — — 491,803 Total outstanding 22,058,197 6,557,371 (125,000 ) — 28,490,568 Weighted Average Exercise Price (CDN$) $ 0.60 $ 0.54 $ 0.50 NA $ 0.58 Weighted Average Life 1.7 years 1. 2,922,200 warrants exercisable at CDN $0.75 per share expired unexercised on May 17, 2020 and 384,500 warrants exercisable at CDN $0.75 per share expired unexercised on May 31, 2020. As at March 31, 2019, the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2018 Issued Exercised Expired March 31, 2019 October 1, 2018 $ 0.25 400,000 — — (400,000 ) — December 10, 2018 $ 1.00 250 — — (250 ) — December 16, 2018 $ 1.00 153,928 — — (153,928 ) — May 17, 2020 $ 0.75 2,922,200 — — — 2,922,200 May 31, 2020 $ 0.75 384,500 — — — 384,500 October 17, 2020* $ 1.10 342,270 — — (30,773 ) 311,497 June 29, 2021 $ 0.65 — 4,400,000 — — 4,400,000 September 25, 2021 $ 0.50 3,690,000 — — — 3,690,000 October 12, 2021 $ 0.50 5,550,000 — — — 5,550,000 March 14, 2022 $ 0.60 — 4,800,000 4,800,000 Total outstanding 13,443,148 9,200,000 — (584,951 ) 22,058,197 Weighted Average Exercise Price (CDN$) $ 0.60 $ 0.62 $ — $ 0.70 $ 0.60 Weighted Average Life 2.3 years *The TSX Venture exchange consented to and amendment of the October 16, 2016 warrant issuance. The expiry date was extended to October 17, 2020 and exercise price was reduced to $1.10 per share. As at March 31, 2018, the Company had outstanding warrants, enabling the holders to acquire common shares as follows: Exercise Balance Balance Expiry Date Price (CDN$) March 31, 2017 Granted Exercised Expired March 31, 2018 October 1, 2018 $ 0.25 400,000 — — — 400,000 October 17, 2018 $1.10 - $1.50 342,270 — — — 342,270 December 10, 2018 $0.75 - $1.00 250 — — — 250 December 16, 2018 $0.75 - $1.00 153,928 — — — 153,928 May 17, 2020 $ 0.75 — 2,922,200 — — 2,922,200 May 31, 2020 $ 0.75 — 384,500 — — 384,500 September 25, 2021 $ 0.50 — 3,690,000 — — 3,690,000 October 12, 2021 $ 0.50 — 5,550,000 — — 5,550,000 Total outstanding 896,448 12,546,700 — — 13,443,148 Weighted Average Exercise Price (CDN$) $ 0.66 $ 0.57 $ — $ — $ 0.60 Weighted Average Life 3.0 years
Schedule of deferred financing fees	March 31, 2020 March 31, 2019 Deferred Financing Fees, beginning of year $ 1,643,249 $ — plus: Deferred Financing Fees Incurred During the Year 21,366 1,891,224 less: Amortization of Deferred Financing Fees (619,394 ) (247,975 ) Deferred Financing Fees, end of year $ 1,045,221 $ 1,643,249
Schedule of weighted average assumptions used for Black Scholes valuation of warrants granted	March 31, 2019 March 31, 2018 Exercise price CDN $0.624 CDN $0.57 Share price on grant date CDN $0.47 CDN $0.43 Risk-free interest rate 2.85% 1.46% Expected life of warrants 3.0 years 1.87 years Annualized volatility (1) 100% 100% Dividend rate n/a n/a (1)

Convertible Debentures (Tables)

Convertible Debentures (Tables)	12 Months Ended
	Mar. 31, 2020
Convertible Debentures [Abstract]
Schedule of convertible debenture values and conversion price	Issue Date Amount (CDN$) Converted Matured Outstanding Conversion Price Shares on Dec 11, 2015 777,000 (60,000) (717,000) — — — May 17, 2017 1,900,000 — — 1,900,000 0.65 2,923,077 May 31, 2017 250,000 — — 250,000 0.65 384,615 Sep 25, 2017 1,476,000 — — 1,476,000 0.40 3,690,000 Oct 12, 2017 2,220,000 (250,000) — 1,970,000 0.40 4,925,000 Total 6,623,000 (310,000) (717,000) 5,596,000 11,922,692
Schedule of proceeds on issuance of convertible debentures	$CDN May 17 & 31, 2017 Sep 25, 2017 Oct 16, 2017 Proceeds bifurcated to carrying value of the loan $1,169,370 $660,360 $938,557 Proceeds bifurcated to equity 247,744 139,904 198,843 Transaction costs related to the Debentures 30,789 11,536 83,600 Fair value assigned to the issuance of warrants 702,097 664,200 999,000 Proceeds on issuance of Convertible Debentures $2,150,000 $1,476,000 $2,220,000

Promissory Note Payable (Tables

Promissory Note Payable (Tables)	12 Months Ended
	Mar. 31, 2020
Promissory Note Payable [Abstract]
Schedule of remaining principal payments until maturity of the promissory note	A summary of the remaining principal payments until maturity of the promissory note are as follows: Principal Payments Year 1 $ 58,038 Year 2 346,158 Total $ 404,196 Current portion (58,038 ) Long-term portion $ 346,158

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
	Mar. 31, 2020
Accruals And Deferred Income Abstract
Schedule of deferred revenue	March 31, 2020 March 31, 2019 Deferred revenue, beginning of year $ 823,904 $ 582,197 Additions to deferred revenue during the period 252,443 2,872,841 Deposits returned (335,000 ) — Revenue recognized from deferred revenue during the period (303,353 ) (2,631,134 ) FX Changes (11,837 ) — Deferred revenue, end of year $ 426,157 $ 823,904

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure of detailed information about financial instruments [abstract]
Schedule of foreign currency risk	Cash $ 8,984 Accounts Receivable $ 72,361 Promissory Notes Receivable $ 650,000 Accounts Payable and Accrued Liabilities $ (237,994 ) Loans Payable to Related Parties $ (3,276,895 ) Convertible Debentures $ (5,596,000 ) Note Payable $ (15,000 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Mar. 31, 2020
Related Party Transactions Abstract
Schedule of transactions between related parties	For the Year Ended March 31, 2020 March 31, 2019 March 31, 2018 Salaries and Benefits (1) $ 455,067 $ 289,840 $ 225,000 Consulting fees (2) 263,750 382,875 293,400 Accommodation (3) 762 49,895 64,085 Truck and Trailer Rentals (4) 98,943 140,722 144,807 Options Vested (5) 240,996 252,804 571,130 Total $ 1,059,518 $ 1,116,136 $ 1,298,422 1) 2) 3) 4) 5)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2020
Major components of tax expense (income) [abstract]
Schedule of difference between tax expenses for the years and the expected income taxes based on the statutory rate	For the year ended March 31, 2020 March 31, 2019 March 31, 2018 Combined statutory tax rate 27.00% 27.00% 26.25% Expected income tax expense (recovery) $ (1,389,411 ) $ (1,226,922 ) $ (888,337 ) Items not deductible for tax purposes 378,391 124,866 193,900 Difference in tax rate in other jurisdictions (68,861 ) (63,785 ) (124,699 ) Effect of change in tax rates (31 ) 180,534 (52,391 ) Expiry of loss carryforwards 40,079 57,656 — Unrecognized (recognized) loss carryforwards 1,039,833 927,651 261,527 Deferred income tax expense (recovery) $ — $ — $ (610,000 )
Schedule of effect of the temporary differences giving rise to the deferred income tax assets	As at Deferred income tax assets March 31, 2020 March 31, 2019 Non-capital loss carry-forwards $ 4,563,405 $ 3,733,613 Investment in subsidiary 88,653 94,196 Accounts, finance lease, and promissory note receivables (180,759 ) (82,399 ) Capital assets 536,535 431,695 Resource properties — 39,932 Right of use assets and lease liabilities 17,585 11,551 Warranty provision 200,496 98,279 Convertible debentures (255,418 ) (424,348 ) Other carryforward balances (7,150 ) (3,205 ) Share issue costs 112,060 23,617 Unrecognized deferred tax assets (5,075,407 ) (3,922,931 ) Net deferred income tax asset (liability) $ — $ —

Segmented Information and Oth_2

Segmented Information and Other Additional Disclosures (Tables)	12 Months Ended
	Mar. 31, 2020
Disclosure Of Operating Segments Abstract
Schedule of revenues allocated by segment	For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 Vehicle Sales $ 10,438,713 $ 5,781,853 $ 3,431,211 Revenue from operating and finance leases 2,920,719 264,699 — Accretion on promissory note 39,019 36,009 4,779 Rental income — — 80,166 Service revenue 33,577 — — Finance income 68,375 — — Total $ 13,500,403 $ 6,082,561 $ 3,516,156
Schedule of revenues allocated by geography	For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 United States of America $ 13,461,384 $ 6,046,552 $ 1,647,556 Canada 39,019 36,009 1,868,600 Total $ 13,500,403 $ 6,082,561 $ 3,516,156
Schedule of expenses related to salaries and benefits	For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 Administrative Fees $ 3,128,304 $ 1,778,178 $ 1,053,123 Product development costs — — 76,340 Sales and marketing 30,000 120,000 75,000 Cost of sales 104,027 11,018 67,210 Total $ 3,262,331 $ 1,909,196 $ 1,271,673

Warranty Liability (Tables)

Warranty Liability (Tables)	12 Months Ended
	Mar. 31, 2020
Warranty Provision Abstract
Schedule of Warranty Liability	For the Years Ended March 31, 2020 March 31, 2019 Opening balance $ 336,571 $ 123,065 Warranty additions 462,370 215,786 Warranty disbursements (100,078 ) — Foreign exchange translation (3,716 ) (2,280 ) Total $ 695,147 $ 336,571 Current portion $ 121,944 $ 84,707 Long term portion 573,203 251,864 Total $ 695,147 $ 336,571

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosure (Tables)	12 Months Ended
	Mar. 31, 2020
Supplemental Disclosure Respect To Cash Flows [Abstract]
Schedule of cash flow statement	For the Years Ended March 31, 2020 March 31, 2019 March 31, 2018 Interest paid $ 965,548 $ 683,223 $ 287,888 Taxes paid $ — $ — $ — Non-cash investing and financing transactions: Fair value assigned to warrants $ — $ 1,869,382 $ 1,863,238 Fair value of stock options exercised $ 116,768 $ 92,848 $ 202,668 Fair value of warrants exercised $ 18,209 $ — $ — Fair value of the equity portion of convertible debentures $ — $ — $ 454,231 Accretion on promissory note receivable $ 39,019 $ 36,009 $ 208,013 Right of use asset acquired $ 172,404 $ 767,326 $ — Assets transferred (to) from Inventory to (from) Property and equipment $ 212,890 $ 70,899 $ (594,481 )
Schedule of changes in liabilities arose from financing activities	The following changes in liabilities arose from financing activities during the year ended March 31, 2020: Cash flows Non cash changes Recognize 31-Mar-19 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-20 Loans payable to related parties $ 1,498,907 $ 1,823,771 $ (453,428 ) $ — $ — $ — $ (168,625 ) $ 2,700,625 Promissory note payable 461,135 — (56,939 ) — — — — 404,196 Note payable 268,946 — (276,258 ) — — — 17,886 10,574 Convertible debentures 2,737,054 — (23,673 ) 548,882 — (267,127 ) 2,995,136 Lease liabilities 718,288 — (231,574 ) — — 172,404 — 659,118 $ 5,684,330 $ 1,823,771 $ (1,018,199 ) $ (23,673 ) $ 548,882 $ 172,404 $ (417,866 ) $ 6,769,649 The following changes in liabilities arose from financing activities during the year ended March 31, 2019: Cash flows Non cash changes Recognize 31-Mar-18 Advances Repayment Conversion Accretion Lease Liabilities F/X Changes 31-Mar-19 Loans payable to related parties $ 756,241 $ 1,000,427 $ (222,334 ) $ — $ — $ — $ (35,427 ) $ 1,498,907 Promissory note payable 516,909 — (55,774 ) — — — — 461,135 Note payable — — (231,994 ) — — — — 268,946 Convertible debentures 2,892,416 — (27,760 ) (67,062 ) 469,725 — (29,325 ) 2,737,054 Lease liabilities — — (49,038 ) — — 767,326 — 718,288 $ 4,165,566 $ 1,000,427 $ (586,900 ) $ (67,062 ) $ 469,725 $ 767,326 $ (64,752 ) $ 5,684,330 The following changes in liabilities arose from financing activities during the year ended March 31, 2018: Cash flows Non cash changes 31-Mar-17 Advances Repayment Conversion Accretion Warrants Issued FV of Equity 31-Mar-18 Loans payable to related parties $ 172,326 $ 538,215 $ (38,084 ) $ — $ — $ — $ $ 756,241 Promissory note payable 571,538 — (54,629 ) — — — — 516,909 Convertible debentures 505,690 4,423,278 — (36,245 ) 275,523 (1,821,599 ) (454,231 ) 2,892,416 $ 1,249,554 $ 4,961,493 $ (92,713 ) $ (36,245 ) $ 275,523 $ (1,821,599 ) $ (454,231 ) $ 4,165,566

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Narrative) (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Nature and Continuance of Operations [Abstract]
Working capital	$ 743,131
Accumulated deficit	(23,852,634)	$ (18,706,668)
Maximum line of credit limit	$ 8,000,000

Significant Accounting Polici_4

Significant Accounting Policies (Narrative) (Details)	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2020CAD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)
Significant Accounting Policies [Line Items]
Allowance for credit losses				$ 46,477
Impairment of promissory note receivable			$ 297,883	223,919
Share issuance costs				$ 463,411
Percentages of discounted rate of interest			8.00%	8.00%
Diesel and Electric buses
Significant Accounting Policies [Line Items]
Description of estimated lives, property, plant and equipment	12 years	7 years	12 years, straight line method	12 years, straight line method
Reduction in depreciation expense due to change in estimated useful life					$ 19,537
Carrying value of leased asset using an estimated useful life of 12 years					622,833
Carrying value of leased asset with an estimated life of 7 years					$ 603,296

Restricted Cash (Narrative) (De

Restricted Cash (Narrative) (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Cash And Cash Equivalents Abstract
Restricted cash	$ 151,909	$ 151,886

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Accounts Receivable [Abstract]
Allowance against accounts receivable	$ 46,447

Finance Lease Receivables (Narr

Finance Lease Receivables (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of Finance Lease Receivables [Abstract]
Selling profit on finance leases	$ 865,009	$ 102,155

Promissory Note Receivable (Nar

Promissory Note Receivable (Narrative) (Details)	1 Months Ended	12 Months Ended
	Jan. 30, 2018CAD ($)	Mar. 31, 2020CAD ($)	Mar. 31, 2020USD ($)
Promissory Note Receivable [Abstract]
Term of lease under multiple lease agreements	5 years
Discounted operating lease payments to be received under multiple lease agreements	$ 1,000,000
Lump sum payment received from sale and transfer of lease agreements	1,492,611
Value of promissory note receivable under multiple lease agreements	$ 1,000,000
Percentage of interest rate of promissory note receivable under multiple lease agreements	6.40%
Write down of assets		$ 297,883	$ 223,919

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liabilities (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of use assets carrying value	$ 620,191	$ 699,574	$ 0
Percentages of discounted rate of interest	8.00%
Interest expense incurred	$ 56,614	25,199
Depreciation expense	251,787	87,752
Rental payments	288,188	74,237
Additions to Right of Use Assets	172,404	787,326
Payments for short-term leases	48,942	$ 83,962
Future remaining minimum lease payments of lease scheduled to terminate	$ 8,591

Property and Equipment (Narrati

Property and Equipment (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment	$ 1,692,127	$ 1,739,529	$ 2,328,540
Government grant reduction	319,635
Two diesel buses
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment
Write off of asset	$ 78,231
EV 350
Disclosure of detailed information about property, plant and equipment [line items]
Term of operating lease	3 years
EV 250
Disclosure of detailed information about property, plant and equipment [line items]
Term of finance lease	7 years

Line of Credit (Narrative) (De

Line of Credit (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Line of Credit [Abstract]
Maximum credit limit under line of credit	$ 8,000,000	$ 5,000,000	$ 5,000,000	$ 2,000,000
Line of credit basis of interest rate	The Line of Credit bears interest at the bank's US Base Rate (March 31, 2020 - 3.75%, March 31, 2019 - 6% ) plus 1.5%.
Personal guarantees provided by company directors	$ 5,020,000
Description of current ratio limit under line of credit	1.2:1
Description of temporary reduction in current ratio under line of credit	1.0:1
Credit limit under line of credit	$ 7,207,000
Funds available under line of credit	$ 1,737,000

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details)	1 Months Ended	12 Months Ended
	May 31, 2019USD ($)$ / sharesshares	Mar. 31, 2020USD ($)Shareshares	Mar. 31, 2019Shareshares	Mar. 31, 2018Shareshares
Disclosure Of Classes Of Share Capital Abstract
Total number of shares issued		14,199,798	1,020,000	1,745,000
Number of share options exercised | Share		835,044	670,000	1,495,000
Number of warrants exercised		125,000	0	0
Shares issued in private placement of units (shares)		13,114,754
Shares issued for conversion of debentures (shares)		125,000	350,000	250,000
Proceeds from private placement of units | $	$ 4,000,000	$ 4,000,000
Number of units sold under private placement	13,114,754
Price per unit | $ / shares	$ 0.305
Warrants under offering, description	Each full warrant is exercisable into one share for a period of four years at an exercise price of $0.3811 per share, and the warrants contain terms whereby if the share price is above CDN $1.20 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice.

Stock Options (Narrative) (Deta

Stock Options (Narrative) (Details)

Feb. 12, 2019Share$ / shares

May 04, 2018Share$ / sharesshares

Jul. 10, 2017Share$ / shares

Jan. 30, 2020Share$ / shares

Nov. 30, 2018Share$ / shares

Dec. 18, 2017Share$ / shares

May 26, 2017Share$ / shares

Mar. 31, 2020$ / sharesshares

Mar. 31, 2020USD ($)Shareshares

Mar. 31, 2019$ / shares

Mar. 31, 2019USD ($)Share

Mar. 31, 2018$ / shares

Mar. 31, 2018USD ($)Share

Mar. 30, 2017shares

Mar. 09, 2016shares

Disclosure of terms and conditions of share-based payment arrangement [line items]

Share-based payments | $

$ 308,106

$ 332,741

$ 744,801

Number of share options granted in share-based payment arrangement | Share

2,410,000

1,630,000

1,697,500

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.37

$ 0.48

$ 0.67

Weighted average share price

$ 0.41

$ 0.49

$ 0.50

Fixed Stock Option Plan (the "2016 Plan")

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of common shares available for issuance in share based arrangement | shares

14,909,992

13,656,367

10,440,790

Rolling Stock Option Plan (the "2019 Plan")

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of common shares available for issuance in share based arrangement | shares

3,711,225

3,711,225

Stock options expired unexercised on May 26, 2020

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options expired in share-based payment arrangement | Share

150,000

Weighted average exercise price of share options expired in share-based payment arrangement

$ 0.60

Stock Options Expired Unexercised On July 10, 2020

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options expired in share-based payment arrangement | Share

50,000

Weighted average exercise price of share options expired in share-based payment arrangement

$ 0.55

Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

600,000

1,650,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.50

$ 0.37

Description of maximum term of options granted for share-based payment arrangement

five years

five years

Employees

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

50,000

130,000

585,000

200,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.50

$ 0.50

$ 0.37

$ 0.60

Description of maximum term of options granted for share-based payment arrangement

five years

five years

five years

five years

Consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

125,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.37

Description of maximum term of options granted for share-based payment arrangement

two years

Consultant IR provider

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

50,000

50,000

50,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.55

$ 0.37

$ 0.60

Vesting percentage of stock options

25.00%

25.00%

Description of maximum term of options granted for share-based payment arrangement

3 years

two years

3 years

Directors

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

500,000

1,037,500

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.50

$ 0.75

Description of maximum term of options granted for share-based payment arrangement

five years

5 years

Chief Financial Officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

350,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.43

Description of maximum term of options granted for share-based payment arrangement

5 years

Advisor

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

100,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.60

Description of maximum term of options granted for share-based payment arrangement

3 years

Employees and a consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Number of share options granted in share-based payment arrangement | Share

260,000

Weighted average exercise price of share options granted in share-based payment arrangement

$ 0.45

Description of maximum term of options granted for share-based payment arrangement

five years

After 3 months, 6 months, 9 months, and 12 months | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 3 months, 6 months, 9 months, and 12 months | Consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 3 months, 6 months, 9 months, and 12 months | Consultant IR provider

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Employees

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

25.00%

25.00%

25.00%

After 4 months | Directors

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Chief Financial Officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 4 months | Employees and a consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 6 months, 9 months, and 12 months | Directors and officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After 6 months, 9 months, and 12 months | Directors

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year one, two and three | Employees

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

25.00%

25.00%

25.00%

After year one, two and three | Employees and a consultant

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year 1 | Chief Financial Officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

25.00%

After year 2 | Chief Financial Officers

Disclosure of terms and conditions of share-based payment arrangement [line items]

Vesting percentage of stock options

50.00%

Warrants (Narrative) (Details)

Warrants (Narrative) (Details)	1 Months Ended									12 Months Ended
	May 31, 2020$ / sharesshares	May 17, 2020$ / sharesshares	May 31, 2019USD ($)$ / sharesshares	Mar. 31, 2019CAD ($)$ / sharesshares	Nov. 30, 2018CAD ($)$ / sharesshares	Jan. 30, 2018shares	Oct. 31, 2017USD ($)shares	Sep. 30, 2017USD ($)shares	May 31, 2017USD ($)shares	Mar. 31, 2020$ / shares	Mar. 31, 2020USD ($)shares	Mar. 31, 2019CAD ($)$ / sharesshares	Mar. 31, 2018$ / sharesshares	Mar. 31, 2019USD ($)$ / shares	Nov. 30, 2018USD ($)
Warrants [Line Items]
Weighted average exercise price, issued | $ / shares										$ 0.54		$ 0.62	$ 0.57
Number of warrants issued under private placement			6,557,371
Proceeds from private placement of units | $			$ 4,000,000								$ 4,000,000
Number of units sold under private placement			13,114,754
Price per unit | $ / shares			$ 0.305
Warrants under offering, description			Each full warrant is exercisable into one share for a period of four years at an exercise price of $0.3811 per share, and the warrants contain terms whereby if the share price is above CDN $1.20 per share for ten (10) consecutive trading days then the Company may issue an acceleration notice to accelerate the expiry of the warrants by thirty (30) days from the date of the acceleration notice.
Number of warrants expired											0	584,951	0
Weighted average exercise price, expired | $ / shares												$ 0.70	$ 0
Number of warrants issued											6,557,371	9,200,000	12,546,700
Share issuance costs | $											$ 463,411
Two Directors
Warrants [Line Items]
Weighted average exercise price, issued | $ / shares				$ 0.60	$ 0.65
Number of warrants issued				4,800,000	4,400,000	4,400,000
Fair value of warrants				$ 1,229,378	$ 1,232,016							$ 1,229,378		$ 920,742	$ 948,640
Convertible debentures
Warrants [Line Items]
Number of warrants issued							5,550,000	3,690,000	3,306,700
Fair value of warrants | $							$ 809,190	$ 538,002	$ 516,046
Share issuance costs | $							$ 30,096	$ 4,153	$ 7,390
May 17, 2020
Warrants [Line Items]
Number of warrants expired		2,922,200									0	0	0
Weighted average exercise price, expired | $ / shares		$ 0.75
Number of warrants issued											0	0	2,922,200
May 31, 2020
Warrants [Line Items]
Number of warrants expired	384,500										0	0	0
Weighted average exercise price, expired | $ / shares	$ 0.75
Number of warrants issued											0	0	384,500
October 17, 2020
Warrants [Line Items]
Reduced exercise price of warrant per share | $ / shares														$ 1.10
Number of warrants expired											0	30,773
Number of warrants issued											0	0

Convertible Debentures (Narrati

Convertible Debentures (Narrative) (Details)	Dec. 10, 2018CAD ($)$ / sharesshares	Jul. 19, 2019CAD ($)$ / sharesshares	Jan. 31, 2019CAD ($)	Dec. 31, 2018CAD ($)	Jun. 18, 2018CAD ($)$ / sharesshares	Feb. 27, 2018CAD ($)$ / sharesshares	Mar. 31, 2020CAD ($)$ / sharesshares	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Dec. 11, 2018CAD ($)
Disclosure of convertible debentures [Line Items]
Convertible debenture, interest rate							8.00%	8.00%
Convertible debenture, term							4 years	4 years
Convertible debenture, exchange rate							0.7049
Amount of convertible debentures							$ 6,623,000
Number of common shares issued upon conversion | shares							11,922,692
Convertible debentures, matured amount							$ 717,000
Repayments of debentures								$ 276,258	$ 259,754
Payment of interest on convertible debentures								343,722	393,043	$ 276,957
Recognized accretion related to issued and outstanding convertible debentures								$ 548,882	$ 469,725	$ 275,523
Minimum
Disclosure of convertible debentures [Line Items]
Convertible debenture, effective rate							28.30%
Maximum
Disclosure of convertible debentures [Line Items]
Convertible debenture, effective rate							38.50%
Oct 16, 2017
Disclosure of convertible debentures [Line Items]
Convertible debenture, amount converted		$ 50,000			$ 100,000	$ 100,000
Number of common shares issued upon conversion | shares		125,000			250,000	250,000
Conversion price | $ / shares		$ 0.40			$ 0.40	$ 0.40
Dec 11, 2015
Disclosure of convertible debentures [Line Items]
Convertible debenture, term							3 years	3 years
Convertible debenture, amount converted	$ 40,000
Amount of convertible debentures							$ 777,000
Number of common shares issued upon conversion | shares	100,000						0
Conversion price | $ / shares	$ 0.40						$ 0
Convertible debentures, matured amount							$ 717,000				$ 717,000
Repayments of debentures			$ 300,000	$ 37,000			$ 365,000
Borrowings, interest rate							12.00%
Remaining balance of convertible debentures transferred to note payable			$ 680,000

Promissory Note Payable (Narrat

Promissory Note Payable (Narrative) (Details) - Promissory note payable - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017
Disclosure Of Promissory Note Payable [Line Items]
Promissory note issued				$ 594,000
Interest rate per annum				2.00%
Blended monthly installments payable				$ 5,463
Period of promissory note				five years
Balloon payment payable				$ 311,764
Interest expense	$ 8,621	$ 9,788	$ 10,931

Deferred Revenue (Narrative) (D

Deferred Revenue (Narrative) (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Accruals And Deferred Income Abstract
Deferred revenue	$ 426,157	$ 823,904	$ 582,197

Financial Instruments (Narrativ

Financial Instruments (Narrative) (Details)	12 Months Ended
	Mar. 31, 2020CAD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)
Disclosure of detailed information about financial instruments [line items]
Allowance for credit losses		$ 46,447
Write down of assets	$ 297,883	223,919
Operating line of credit		$ 8,000,000
Closing foreign exchange rate		0.7049
Market risk
Disclosure of detailed information about financial instruments [line items]
Closing foreign exchange rate		0.7049	0.74895
Percentage of change in exchange rate	10.00%	10.00%
Comprehensive loss due to change in exchange rate		$ 592,000

Capital Management (Narrative)

Capital Management (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2019	Mar. 31, 2020
Disclosure of objectives, policies and processes for managing capital [abstract]
Proceeds from private placement of units	$ 4,000,000	$ 4,000,000
Number of units sold under private placement	13,114,754
Price per unit	$ 0.305

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	12 Months Ended
	Mar. 31, 2020CAD ($)$ / shares	Mar. 31, 2020USD ($)shares	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019CAD ($)	Mar. 31, 2019USD ($)
Disclosure of transactions between related parties [line items]
Loans payable to related parties					$ 2,700,625		$ 1,498,907
Loan repayments and related accrued interest		$ 358,873	$ 222,334	$ 38,084
Loan advances		$ 1,630,668	1,000,427	538,215
Operating line of credit					8,000,000
Officers, directors, and companies controlled by officers and directors, and shareholders
Disclosure of transactions between related parties [line items]
Accounts payable and accrued liabilities				$ 57,755	71,697		38,768
Outstanding balance of unconverted convertible debentures	$ 3,125,000					$ 3,075,000
Company beneficially owned by Chairman
Disclosure of transactions between related parties [line items]
Note payable							172,259
Two companies beneficially owned by Chairman and CEO of company
Disclosure of transactions between related parties [line items]
Loans outstanding	$ 3,185,000				$ 120,000	$ 1,430,000	$ 120,000
Explanation of terms and conditions of outstanding balances for related party transaction		These loans were renewals of all outstanding loans to the two companies beneficially owned by the CEO and Chairman on December 30, 2019 and have a maturity date that is the earlier of (i) the date that the GreenPower completes an equity financing of more than Five Million Dollars ($5,000,000) (ii) from receipt of proceeds on the sale of buses in excess of Ten Million Dollars ($10,000,000) or (iii) April 15, 2021, and bear interest at a rate of 12.0% per annum.
Interest rate per annum	12.00%				12.00%
Shareholder
Disclosure of transactions between related parties [line items]
Loan repayments and related accrued interest		$ 586,932	222,334
Loan advances		$ 1,823,771	$ 1,000,427
Director, CEO and Chairman
Disclosure of transactions between related parties [line items]
Personal guarantee amount to support operating line of credit					$ 2,510,000
Joint guarantee amount to support operating line of credit					5,020,000
Operating line of credit					$ 8,000,000
Director, CEO and Chairman | June 29, 2021
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued | shares		4,400,000
Exercise price of non transferrable common share purchase warrants | $ / shares	$ 0.65
Director, CEO and Chairman | March 14, 2022
Disclosure of transactions between related parties [line items]
Number of non transferrable common share purchase warrants issued | shares		4,800,000
Exercise price of non transferrable common share purchase warrants | $ / shares	$ 0.60

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Combined statutory tax rate	27.00%	27.00%	26.25%
Non-capital loss carry-forwards | Canada
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 7,666,000	$ 7,043,000
Operating Losses Carry Forwards | United states
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax losses for which no deferred tax asset recognised	$ 8,467,000	$ 6,139,000

Segmented Information and Oth_3

Segmented Information and Other Additional Disclosures (Narrative) (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Operating Segments Abstract
Information about major customers	During the year ended March 31, 2020, the Company was economically dependent on four (2019 - one, 2018 - two) customers who accounted for more than 10% of revenue from continuing operations
Percentage of revenue	86.00%	80.00%	100.00%
Vehicle sales revenue from government grants	$ 4,197,850	$ 622,420
Wages and salaries	$ 3,262,331	$ 1,909,196	$ 1,271,673

Warranty Liability (Narrative)

Warranty Liability (Narrative) (Details)	12 Months Ended
	Mar. 31, 2020
Warranty Provision Abstract
Warranty provision as a percentage of revenue from product sales	3.50%

Events After the Reporting Pe_2

Events After the Reporting Period (Narrative) (Details)

Jul. 08, 2020CAD ($)$ / sharesshares

Jul. 07, 2020CAD ($)$ / sharesshares

Jul. 03, 2020

Jul. 03, 2020$ / shares

Jul. 03, 2020Share

Jul. 03, 2020shares

Jun. 29, 2020USD ($)

Jun. 18, 2020CAD ($)$ / sharesshares

Apr. 29, 2020USD ($)

Mar. 31, 2020Share$ / sharesshares

Mar. 31, 2019Share$ / sharesshares

Mar. 31, 2018Share$ / sharesshares

Disclosure of non-adjusting events after reporting period [line items]

Number of shares issued for Conversion of Debentures | shares

125,000

350,000

250,000

Number of warrants Exercised | shares

125,000

0

0

Weighted average exercise price, exercised | $ / shares

$ 0.50

$ 0

$ 0

Number of share options granted in share-based payment arrangement | Share

2,410,000

1,630,000

1,697,500

Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares

$ 0.37

$ 0.48

$ 0.67

Weighted average remaining contractual life of outstanding share options

3 years

2 years 3 months 18 days

2 years 6 months

Events after reporting period

Disclosure of non-adjusting events after reporting period [line items]

Number of shares issued for Conversion of Debentures | shares

112,500

250,000

Par value per share | $ / shares

$ 0.40

$ 0.40

Value of common shares issued for convertible debentures | $

$ 45,000

$ 100,000

Gross proceeds of warrant exercised | $

$ 375,000

Number of warrants Exercised | shares

750,000

Weighted average exercise price, exercised | $ / shares

$ 0.50

Paycheck Protection Program with East West Bank | Events after reporting period

Disclosure of non-adjusting events after reporting period [line items]

Amount received from promissory note | $

$ 361,900

Period of promissory note

two-year

Interest rate per annum

1.00%

CEO and Chairman | Events after reporting period

Disclosure of non-adjusting events after reporting period [line items]

Interest rate per annum

12.00%

Proceeds from loan | $

$ 100,000

Threshold limit of equity financing | $

5,000,000

Proceeds on sale of buses | $

$ 10,000,000

Explanation of terms and conditions of outstanding balances for related party transaction

On June 29, 2020 the Company received a $100,000 loan from a company that is beneficially owned by the CEO and Chairman of the Company have a maturity date that is the earlier of (i) the date that the GreenPower completes an equity financing of more than Five Million Dollars ($5,000,000) (ii) from receipt of proceeds on the sale of buses in excess of Ten Million Dollars ($10,000,000) or (iii) April 15, 2021, and bears interest at a rate of 12.0% per annum.

Employees | Events after reporting period

Disclosure of non-adjusting events after reporting period [line items]

Number of share options granted in share-based payment arrangement | shares

360,000

Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares

$ 0.70

Weighted average remaining contractual life of outstanding share options

5 years

Consultant | Events after reporting period

Disclosure of non-adjusting events after reporting period [line items]

Number of share options granted in share-based payment arrangement

100,000

100,000

Weighted average exercise price of share options granted in share-based payment arrangement | $ / shares

$ 0.70

Weighted average remaining contractual life of outstanding share options

2 years

Significant Accounting Polici_5

Significant Accounting Policies - Schedule of wholly owned subsidiaries (Details)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
GP GreenPower Industries Inc.
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100.00%	100.00%
Principal Activity	Holding Company
GreenPower Motor Company, Inc.
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100.00%	100.00%
Principal Activity	Electric bus manufacturing and distribution
0939181 BC Ltd.
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100.00%	100.00%
Principal Activity	Electric bus Sales and leasing
San Joaquin Valley Equipment Leasing, Inc.(formerly Utah Manganese, Inc.)
Disclosure of subsidiaries [line items]
Country of Incorporation	United States
Percentage Ownership	100.00%	100.00%
Principal Activity	Electric bus leasing
0999314 BC Ltd.
Disclosure of subsidiaries [line items]
Country of Incorporation	Canada
Percentage Ownership	100.00%	100.00%
Principal Activity	Inactive

Significant Accounting Polici_6

Significant Accounting Policies - Schedule of estimated useful life of property, plant, and equipment (Details)	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2020
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			Over term of lease, straight line method
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			3 years, straight line method
EV equipment
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			3 years, straight line method
Furniture
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			7 years, straight line method
Automobile
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			10 years, straight line method
Leased asset
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment			12 years, straight line method
Diesel and Electric buses
Disclosure of detailed information about property, plant and equipment [line items]
Description of estimated lives, property, plant and equipment	12 years	7 years	12 years, straight line method

Significant Accounting Polici_7

Significant Accounting Policies - Schedule of Right of Use Assets (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Detailed Information About Significant Accounting Policies [Abstract]
Right of Use Assets, beginning of year	$ 699,574	$ 0
Additions to Right of Use Assets during the year	172,404	787,326
Depreciation during the year	(251,787)	(87,752)
Right of Use Assets, end of year	$ 620,191	$ 699,574

Finance Lease Receivables - Sch

Finance Lease Receivables - Schedule of changes in Finance Lease Receivables (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure of Finance Lease Receivables [Abstract]
Finance lease receivable, beginning of period	$ 324,903	$ 0
Net investment recognized	1,030,408	329,090
Lease payments received	(87,703)	(4,274)
Interest income recognized	62,683	87
Finance lease receivable, end of period	1,330,291	324,903
Current portion of Finance Lease Receivable	82,501	21,101
Long Term Portion of Finance Lease Receivable	$ 1,247,790	$ 303,802

Finance Lease Receivables - S_2

Finance Lease Receivables - Schedule of payments to received on Finance Lease Receivables (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of maturity analysis of finance lease payments receivable [line items]
less: amount representing interest income	$ (405,550)
Finance Lease Receivable	1,330,291	$ 324,903	$ 0
Year 1
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	208,104
Year 2
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	236,715
Year 3
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	378,298
Year 4, including unguaranteed residual
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	685,449
Year 5, including unguaranteed residual
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	51,281
Remainder, including unguaranteed residual
Disclosure of maturity analysis of finance lease payments receivable [line items]
Payments to be received on Finance Lease Receivables	$ 175,997

Inventory - Schedule of invento

Inventory - Schedule of inventories (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Classes Of Inventories Abstract
Work in Progress	$ 2,812,935	$ 5,107,918
Finished Goods	3,777,665	50,000
Total	$ 6,590,600	$ 5,157,918

Right of Use Assets and Lease_4

Right of Use Assets and Lease Liabilities - Schedule of information about right-of-use assets (Detail) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure of Right of Use Assets and Lease Liabilities [Abstract]
Right of Use Assets, beginning of year	$ 699,574	$ 0
Additions	172,404	787,326
Depreciation during the year	(251,787)	(87,752)
Right of Use Assets, end of year	$ 620,191	$ 699,574

Right of Use Assets and Lease_5

Right of Use Assets and Lease Liabilities - Schedule of payments on Lease Liabilities (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Disclosure of maturity analysis of operating lease payments [line items]
less amount representing interest expense	$ (59,565)
Lease liability	659,118
Current portion of lease liabilities	272,468	$ 194,829
Long term portion of lease liabilities	386,650	$ 523,459
Year 1
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	311,900
Year 2
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	284,363
Year 3
Disclosure of maturity analysis of operating lease payments [line items]
Payments on Lease Liabilities	$ 122,420

Property and Equipment- Schedul

Property and Equipment- Schedule of property and equipment activities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	$ 1,692,127	$ 2,328,540
Government grant reduction		(319,635)
Property, plant and equipment at end of period	1,739,529	1,692,127
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	2,862,419	3,108,239
Additions	161,860	120,050
Transfers	212,890	70,899
Government grant reduction		(319,635)
Write off of asset		(115,243)
Foreign exchange translation	(956)	(1,891)
Property, plant and equipment at end of period	3,236,213	2,862,419
Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	1,170,292	779,699
Depreciation	326,768	428,456
Transfers	0	0
Write off of asset		(37,012)
Foreign exchange translation	(376)	(851)
Property, plant and equipment at end of period	1,496,684	1,170,292
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	6,035	1,261
Property, plant and equipment at end of period	34,925	6,035
Computers | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	14,116	6,721
Additions	38,112	6,701
Transfers	0	0
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	(379)	694
Property, plant and equipment at end of period	51,849	14,116
Computers | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	8,081	5,460
Depreciation	9,223	2,052
Transfers	0	0
Write off of asset		0
Foreign exchange translation	(380)	569
Property, plant and equipment at end of period	16,924	8,081
Furniture
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	24,111	17,012
Property, plant and equipment at end of period	26,047	24,111
Furniture | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	35,514	23,818
Additions	8,121	12,643
Transfers	0	0
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	(577)	(947)
Property, plant and equipment at end of period	43,058	35,514
Furniture | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	11,403	6,806
Depreciation	5,604	4,884
Transfers	0	0
Write off of asset		0
Foreign exchange translation	4	(287)
Property, plant and equipment at end of period	17,011	11,403
Automobiles
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	37,802	42,930
Property, plant and equipment at end of period	74,130	37,802
Automobiles | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	51,283	51,283
Additions	42,973	0
Transfers	0	0
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	94,256	51,283
Automobiles | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	13,481	8,353
Depreciation	6,645	5,128
Transfers	0	0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	20,126	13,481
Diesel Bus
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	14,172
Property, plant and equipment at end of period	0	0
Diesel Bus | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	45,982
Additions	0	0
Transfers	0	70,899
Government grant reduction		0
Write off of asset		(115,243)
Foreign exchange translation	0	(1,638)
Property, plant and equipment at end of period	0	0
Diesel Bus | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	31,810
Depreciation		6,335
Transfers	0	0
Write off of asset		(37,012)
Foreign exchange translation	0	(1,133)
Property, plant and equipment at end of period	0	0
Demonstration Electric Buses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	250,420	1,142,260
Property, plant and equipment at end of period	668,788	250,420
Demonstration Electric Buses | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	320,723	1,611,359
Additions	0	0
Transfers	511,740	(1,290,636)
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	832,463	320,723
Demonstration Electric Buses | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	70,303	469,099
Depreciation	79,320	172,439
Transfers	14,052	(571,235)
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	163,675	70,303
Leased asset
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	372,413	0
Property, plant and equipment at end of period	46,531	372,413
Leased asset | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	971,001	0
Additions	0	0
Transfers	(298,850)	1,290,636
Government grant reduction		(319,635)
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	672,151	971,001
Leased asset | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	598,588	0
Depreciation	41,084	27,353
Transfers	(14,052)	571,235
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	625,620	598,588
EV Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	176,260	370,460
Property, plant and equipment at end of period	53,419	176,260
EV Equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	641,663	628,631
Additions	50,040	13,032
Transfers	0	0
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	691,703	641,663
EV Equipment | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	465,403	258,171
Depreciation	172,881	207,232
Transfers	0	0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	638,284	465,403
Land
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	794,431	740,445
Property, plant and equipment at end of period	800,717	794,431
Land | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	794,431	740,445
Additions	6,286	53,986
Transfers	0	0
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	800,717	794,431
Land | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	0	0
Depreciation		0
Transfers	0	0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	0	0
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	30,655	0
Property, plant and equipment at end of period	34,972	30,655
Leasehold improvements | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	33,688	0
Additions	16,328	33,688
Transfers	0	0
Government grant reduction		0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	50,016	33,688
Leasehold improvements | Depreciation and impairment losses
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment at beginning of period	3,033	0
Depreciation	12,011	3,033
Transfers	0	0
Write off of asset		0
Foreign exchange translation	0	0
Property, plant and equipment at end of period	$ 15,044	$ 3,033

Stock Options - Schedule of Sch

Stock Options - Schedule of Schedule of incentive stock options granted under Plan (Details)	12 Months Ended
	Mar. 31, 2020Share$ / shares	Mar. 31, 2019Share$ / shares	Mar. 31, 2018Share$ / shares	Mar. 31, 2017Share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	8,632,217	8,497,217	8,344,717
Granted	2,410,000	1,630,000	1,697,500
Exercised	(835,044)	(670,000)	(1,495,000)
Forfeited	(3,077,673)	(825,000)	(50,000)
Ending balance	7,129,500	8,632,217	8,497,217
Total exercisable	4,408,250	6,883,717	7,003,717	6,272,217
Weighted Average Exercise Price, Beginning Balance | $ / shares	$ 0.45	$ 0.41	$ 0.33
Weighted Average Exercise Price, Granted | $ / shares	0.37	0.48	0.67
Weighted Average Exercise Price, Exercised | $ / shares	0.25	0.25	0.26
Weighted Average Exercise Price, Forfeited | $ / shares	0.33	0.29	0.65
Weighted Average Exercise Price, Ending Balance | $ / shares	$ 0.50	$ 0.45	$ 0.41
Weighted Average Remaining Life	3 years	2 years 3 months 18 days	2 years 6 months
April 25, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares			$ 0.82
Beginning balance		0	25,000
Granted			0
Exercised			0
Forfeited			(25,000)
Ending balance			0
July 3, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares			$ 0.25
Beginning balance		0	45,000
Granted			0
Exercised			(45,000)
Forfeited			0
Ending balance			0
February 22, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares			$ 0.25
Beginning balance		0	250,000
Granted			0
Exercised			(250,000)
Forfeited			0
Ending balance			0
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.40	$ 0.40
Beginning balance	0	50,000	150,000
Granted		0	0
Exercised		0	(100,000)
Forfeited		(50,000)	0
Ending balance		0	50,000
July 3, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.25	$ 0.25
Beginning balance	0	750,000	750,000
Granted		0	0
Exercised		(50,000)	0
Forfeited		(700,000)	0
Ending balance		0	750,000
September 1, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.25	$ 0.25
Beginning balance	0	20,000	20,000
Granted		0	0
Exercised		(20,000)	0
Forfeited		0	0
Ending balance		0	20,000
December 23, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.25	$ 0.25
Beginning balance	275,000	275,000	375,000
Granted		0	0
Exercised		0	(100,000)
Forfeited		0	0
Ending balance		275,000	275,000
December 23, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.25	$ 0.25
Beginning balance	2,384,717	2,984,717	3,884,717
Granted		0	0
Exercised		(600,000)	(900,000)
Forfeited		0	0
Ending balance		2,384,717	2,984,717
December 23, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.25	$ 0.25
Beginning balance	275,000	300,000	300,000
Granted		0	0
Exercised		0	0
Forfeited		(25,000)	0
Ending balance		275,000	300,000
December 23, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.25
Beginning balance	2,934,717
Granted	0
Exercised	(635,044)
Forfeited	(2,299,673)
Ending balance	0	2,934,717
March 25, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.25	$ 0.25	$ 0.25
Beginning balance	200,000	200,000	200,000
Granted	0	0	0
Exercised	(200,000)	0	0
Forfeited	0	0	0
Ending balance	0	200,000	200,000
May 26, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.60	$ 0.60	$ 0.60
Beginning balance	150,000	150,000	0
Granted	0	0	150,000
Exercised	0	0	0
Forfeited	0	0	0
Ending balance	150,000	150,000	150,000
July 10, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.55	$ 0.55	$ 0.55
Beginning balance	50,000	50,000	0
Granted	0	0	50,000
Exercised	0	0	0
Forfeited	0	0	0
Ending balance	50,000	50,000	50,000
September 1, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares			$ 0.25
Beginning balance		0	100,000
Granted			0
Exercised			(100,000)
Forfeited			0
Ending balance			0
February 4, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.35	$ 0.35	$ 0.35
Beginning balance	500,000	500,000	500,000
Granted	0	0	0
Exercised	0	0	0
Forfeited	(100,000)	0	0
Ending balance	400,000	500,000	500,000
May 6, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.35	$ 0.35	$ 0.35
Beginning balance	530,000	530,000	530,000
Granted	0	0	0
Exercised	0	0	0
Forfeited	(10,000)	0	0
Ending balance	520,000	530,000	530,000
October 27, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.62	$ 0.62	$ 0.62
Beginning balance	500,000	500,000	500,000
Granted	0	0	0
Exercised	0	0	0
Forfeited	0	0	0
Ending balance	500,000	500,000	500,000
January 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.37
Beginning balance	0
Granted	175,000
Exercised	0
Forfeited	0
Ending balance	175,000	0
February 2, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.75	$ 0.75	$ 0.75
Beginning balance	665,000	715,000	715,000
Granted	0	0	0
Exercised	0	0	0
Forfeited	(208,000)	(50,000)	0
Ending balance	457,000	665,000	715,000
May 26, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.60	$ 0.60	$ 0.60
Beginning balance	200,000	200,000	0
Granted	0	0	200,000
Exercised	0	0	0
Forfeited	(200,000)	0	0
Ending balance	0	200,000	200,000
May 26, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.75	$ 0.75	$ 0.75
Beginning balance	1,037,500	1,037,500	0
Granted	0	0	1,037,500
Exercised	0	0	0
Forfeited	0	0	0
Ending balance	1,037,500	1,037,500	1,037,500
December 18, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.45	$ 0.45	$ 0.45
Beginning balance	235,000	235,000	0
Granted	0	0	260,000
Exercised	0	0	0
Forfeited	(60,000)	0	(25,000)
Ending balance	175,000	235,000	235,000
May 4, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.50	$ 0.50
Beginning balance	630,000	0
Granted	0	630,000
Exercised	0	0
Forfeited	(100,000)	0
Ending balance	530,000	630,000	0
November 20, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares		$ 0.43
Beginning balance	350,000	0
Granted		350,000
Exercised		0
Forfeited		0
Ending balance		350,000	0
November 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.43
Beginning balance	350,000
Granted	0
Exercised	0
Forfeited	0
Ending balance	350,000	350,000
February 12, 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.50	$ 0.50
Beginning balance	650,000
Granted	0	650,000
Exercised	0
Forfeited	(100,000)
Ending balance	550,000	650,000
January 30, 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise Price (CDN$) | $ / shares	$ 0.37
Beginning balance	0
Granted	2,235,000
Exercised	0
Forfeited	0
Ending balance	2,235,000	0

Stock Options - Schedule of wei

Stock Options - Schedule of weighted average assumptions used for valuation of stock option grants (Details)	12 Months Ended
	Mar. 31, 2020Year$ / shares	Mar. 31, 2019Year$ / shares	Mar. 31, 2018Year$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement Abstract
Share price on grant date	$ 0.37	$ 0.47	$ 0.56
Exercise price	$ 0.37	$ 0.48	$ 0.57
Risk-free interest rate	1.35%	1.31%	1.07%
Expected life of options | Year	5	5	5
Annualized volatility	73.00%	100.00%	100.00%

Warrants - Schedule of outstand

Warrants - Schedule of outstanding warrants (Details)	1 Months Ended		12 Months Ended
	May 31, 2020$ / sharesshares	May 17, 2020$ / sharesshares	Mar. 31, 2020$ / sharesshares	Mar. 31, 2019$ / sharesshares	Mar. 31, 2018$ / sharesshares	Mar. 31, 2020$ / shares
Warrants [Line Items]
Warrants, beginning of period			22,058,197	13,443,148	896,448
Issued			6,557,371	9,200,000	12,546,700
Exercised			(125,000)	0	0
Expired			0	(584,951)	0
Warrants, end of period			28,490,568	22,058,197	13,443,148
Warrants, weighted average exercise price, beginning of period | $ / shares			$ 0.60	$ 0.60	$ 0.66
Weighted average exercise price, issued | $ / shares			0.54	0.62	0.57
Weighted average exercise price, exercised | $ / shares			0.50	0	0
Weighted average exercise price, expired | $ / shares				0.70	0
Warrants, weighted average exercise price, end of period | $ / shares			$ 0.58	$ 0.60	$ 0.60
Warrants, weighted average life			1 year 8 months 12 days	2 years 3 months 18 days	3 years
October 1, 2018
Warrants [Line Items]
Warrants exercise price | $ / shares				$ 0.25	$ 0.25
Warrants, beginning of period			0	400,000	400,000
Issued				0	0
Exercised				0	0
Expired				(400,000)	0
Warrants, end of period				0	400,000
October 17, 2018
Warrants [Line Items]
Warrants, beginning of period				342,270	342,270
Issued					0
Exercised					0
Expired					0
Warrants, end of period					342,270
October 17, 2018 | Minimum
Warrants [Line Items]
Warrants exercise price | $ / shares					$ 1.10
October 17, 2018 | Maximum
Warrants [Line Items]
Warrants exercise price | $ / shares					$ 1.50
December 10, 2018
Warrants [Line Items]
Warrants exercise price | $ / shares				$ 1
Warrants, beginning of period			0	250	250
Issued				0	0
Exercised				0	0
Expired				(250)	0
Warrants, end of period				0	250
December 10, 2018 | Minimum
Warrants [Line Items]
Warrants exercise price | $ / shares					$ 0.75
December 10, 2018 | Maximum
Warrants [Line Items]
Warrants exercise price | $ / shares					$ 1
December 16, 2018
Warrants [Line Items]
Warrants exercise price | $ / shares				$ 1
Warrants, beginning of period			0	153,928	153,928
Issued				0	0
Exercised				0	0
Expired				(153,928)	0
Warrants, end of period				0	153,928
December 16, 2018 | Minimum
Warrants [Line Items]
Warrants exercise price | $ / shares					$ 0.75
December 16, 2018 | Maximum
Warrants [Line Items]
Warrants exercise price | $ / shares					1
May 17, 2020
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 0.75	$ 0.75	$ 0.75
Warrants, beginning of period			2,922,200	2,922,200	0
Issued			0	0	2,922,200
Exercised			0	0	0
Expired		(2,922,200)	0	0	0
Warrants, end of period			2,922,200	2,922,200	2,922,200
Weighted average exercise price, expired | $ / shares		$ 0.75
May 31, 2020
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 0.75	$ 0.75	$ 0.75
Warrants, beginning of period			384,500	384,500	0
Issued			0	0	384,500
Exercised			0	0	0
Expired	(384,500)		0	0	0
Warrants, end of period			384,500	384,500	384,500
Weighted average exercise price, expired | $ / shares	$ 0.75
October 17, 2020
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 1.10	$ 1.10
Warrants, beginning of period			311,497	342,270
Issued			0	0
Exercised			0	0
Expired			0	(30,773)
Warrants, end of period			311,497	311,497	342,270
June 29, 2021
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 0.65	$ 0.65
Warrants, beginning of period			4,400,000	0
Issued			0	4,400,000
Exercised			0	0
Expired			0	0
Warrants, end of period			4,400,000	4,400,000	0
September 25, 2021
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 0.50	$ 0.50	$ 0.50
Warrants, beginning of period			3,690,000	3,690,000	0
Issued			0	0	3,690,000
Exercised			0		0
Expired			0	0	0
Warrants, end of period			3,690,000	3,690,000	3,690,000
October 12, 2021
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 0.50	$ 0.50	$ 0.50
Warrants, beginning of period			5,550,000	5,550,000	0
Issued			0	0	5,550,000
Exercised			(125,000)	0	0
Expired			0	0	0
Warrants, end of period			5,425,000	5,550,000	5,550,000
March 14, 2022
Warrants [Line Items]
Warrants exercise price | $ / shares			$ 0.60	$ 0.60
Warrants, beginning of period			4,800,000	0
Issued			0	4,800,000
Exercised			0
Expired			0
Warrants, end of period			4,800,000	4,800,000	0
May 6, 2023
Warrants [Line Items]
Warrants exercise price | $ / shares						$ 0.3811
Warrants, beginning of period			0
Issued			6,065,568
Exercised			0
Expired			0
Warrants, end of period			6,065,568	0
May 8, 2023
Warrants [Line Items]
Warrants exercise price | $ / shares						$ 0.3811
Warrants, beginning of period			0
Issued			491,803
Exercised			0
Expired			0
Warrants, end of period			491,803	0

Warrants - Schedule of deferred

Warrants - Schedule of deferred financing fees (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Warrants [Abstract]
Deferred Financing Fees, beginning of year	$ 1,643,249	$ 0
plus: Deferred Financing Fees Incurred During the Year	21,366	1,891,224
less: Amortization of Deferred Financing Fees	(619,394)	(247,975)
Deferred Financing Fees, end of year	$ 1,045,221	$ 1,643,249

Warrants - Schedule of Black-Sc

Warrants - Schedule of Black-Scholes valuation of warrants granted (Details) - $ / shares	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Warrants [Abstract]
Exercise price	$ 0.624	$ 0.57
Share price on grant date	$ 0.47	$ 0.43
Risk-free interest rate	2.85%	1.46%
Expected life of warrants	3 years	1 year 10 months 13 days
Annualized volatility	100.00%	100.00%

Convertible Debentures - Sched

Convertible Debentures - Schedule of Convertible debenture values and conversion prices (Details) - CAD ($)	Mar. 31, 2020	Dec. 11, 2018	Dec. 10, 2018
Disclosure of convertible debentures [Line Items]
Amount	$ 6,623,000
Converted Amount	(310,000)
Matured Amount	(717,000)
Outstanding Amount	$ 5,596,000
Shares on Conversion	11,922,692
Dec 11, 2015
Disclosure of convertible debentures [Line Items]
Amount	$ 777,000
Converted Amount	(60,000)
Matured Amount	(717,000)	$ (717,000)
Outstanding Amount	$ 0
Conversion Price	$ 0		$ 0.40
Shares on Conversion	0		100,000
May 17, 2017
Disclosure of convertible debentures [Line Items]
Amount	$ 1,900,000
Converted Amount	0
Matured Amount	0
Outstanding Amount	$ 1,900,000
Conversion Price	$ 0.65
Shares on Conversion	2,923,077
May 31, 2017
Disclosure of convertible debentures [Line Items]
Amount	$ 250,000
Converted Amount	0
Matured Amount	0
Outstanding Amount	$ 250,000
Conversion Price	$ 0.65
Shares on Conversion	384,615
Sep 25, 2017
Disclosure of convertible debentures [Line Items]
Amount	$ 1,476,000
Converted Amount	0
Matured Amount	0
Outstanding Amount	$ 1,476,000
Conversion Price	$ 0.40
Shares on Conversion	3,690,000
Oct 12, 2017
Disclosure of convertible debentures [Line Items]
Amount	$ 2,220,000
Converted Amount	(250,000)
Matured Amount	0
Outstanding Amount	$ 1,970,000
Conversion Price	$ 0.40
Shares on Conversion	4,925,000

Convertible Debentures - Schedu

Convertible Debentures - Schedule of Proceeds on issuance of Convertible Debentures (Details)	12 Months Ended
	Mar. 31, 2020CAD ($)
May 17 & 31, 2017
Disclosure of convertible debentures [Line Items]
Proceeds bifurcated to carrying value of the loan	$ 1,169,370
Proceeds bifurcated to equity	247,744
Transaction costs related to the Debentures	30,789
Fair value assigned to the issuance of warrants	702,097
Proceeds on issuance of Convertible Debentures	2,150,000
Sep 25, 2017
Disclosure of convertible debentures [Line Items]
Proceeds bifurcated to carrying value of the loan	660,360
Proceeds bifurcated to equity	139,904
Transaction costs related to the Debentures	11,536
Fair value assigned to the issuance of warrants	664,200
Proceeds on issuance of Convertible Debentures	1,476,000
Oct 16, 2017
Disclosure of convertible debentures [Line Items]
Proceeds bifurcated to carrying value of the loan	938,557
Proceeds bifurcated to equity	198,843
Transaction costs related to the Debentures	83,600
Fair value assigned to the issuance of warrants	999,000
Proceeds on issuance of Convertible Debentures	$ 2,220,000

Promissory Note Payable - Sched

Promissory Note Payable - Schedule of remaining principal payments until maturity of the promissory note (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Disclosure Of Promissory Note Payable [Line Items]
Total	$ 404,196
Current portion	(58,038)	$ (56,895)
Long-term portion	346,158	$ 404,240
Year 1
Disclosure Of Promissory Note Payable [Line Items]
Total	58,038
Year 2
Disclosure Of Promissory Note Payable [Line Items]
Total	$ 346,158

Deferred Revenue - Schedule of

Deferred Revenue - Schedule of deferred revenue (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accruals And Deferred Income Abstract
Deferred revenue, beginning of year	$ 823,904	$ 582,197
Additions to deferred revenue during the period	252,443	2,872,841
Deposits returned	(335,000)	0
Revenue recognized from deferred revenue during the period	(303,353)	(2,631,134)
FX Changes	(11,837)	0
Deferred revenue, end of year	$ 426,157	$ 823,904

Financial Instruments - Schedul

Financial Instruments - Schedule of exposed to currency risk through financial assets and liabilities (Details)	Mar. 31, 2020CAD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)
Disclosure of detailed information about financial instruments [line items]
Cash		$ 451,605	$ 198,920	$ 1,007,329	$ 56,995
Accounts receivable		943,812	1,394,689
Accounts Payable and Accrued Liabilities		(1,021,738)	(731,223)
Loans Payable to Related Parties		(2,700,625)	(992,835)
Convertible Debentures	$ (5,596,000)
Note Payable		$ (10,574)	$ (268,946)
Currency risk
Disclosure of detailed information about financial instruments [line items]
Cash	8,984
Accounts receivable	72,361
Promissory Notes Receivable	650,000
Accounts Payable and Accrued Liabilities	(237,994)
Loans Payable to Related Parties	(3,276,895)
Convertible Debentures	(5,596,000)
Note Payable	$ (15,000)

Related Party Transactions - Sc

Related Party Transactions - Schedule of compensation for directors, officers and key management personnel (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Related Party Transactions Abstract
Salaries and Benefits	$ 455,067	$ 289,840	$ 225,000
Consulting fees	263,750	382,875	293,400
Accommodation	762	49,895	64,085
Truck and Trailer Rentals	98,943	140,722	144,807
Options Vested	240,996	252,804	571,130
Total	$ 1,059,518	$ 1,116,136	$ 1,298,422

Income Taxes - Schedule of diff

Income Taxes - Schedule of difference between tax expenses and expected income taxes (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Major components of tax expense (income) [abstract]
Combined statutory tax rate	27.00%	27.00%	26.25%
Expected income tax expense (recovery)	$ (1,389,411)	$ (1,226,922)	$ (888,337)
Items not deductible for tax purposes	378,391	124,866	193,900
Difference in tax rate in other jurisdictions	(68,861)	(63,785)	(124,699)
Effect of change in tax rates	(31)	180,534	(52,391)
Expiry of loss carryforwards	40,079	57,656	0
Unrecognized (recognized) loss carryforwards	1,039,833	927,651	261,527
Deferred income tax expense (recovery)	$ 0	$ 0	$ (610,000)

Income Taxes - Schedule of natu

Income Taxes - Schedule of nature and effect of the temporary differences giving rise to the deferred income tax assets (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ 0	$ 0
Non-capital loss carry-forwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	4,563,405	3,733,613
Investment in subsidiary
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	88,653	94,196
Accounts, finance lease, and promissory note receivables
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	(180,759)	(82,399)
Capital assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	536,535	431,695
Resource properties
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	0	39,932
Right of use assets and lease liabilities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	17,585	11,551
Warranty provision
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	200,496	98,279
Convertible debentures
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	(255,418)	424,348
Other carryforward balances
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	(7,150)	3,205
Share issue costs
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	112,060	23,617
Unrecognized deferred tax assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ 5,075,407	$ (3,922,931)

Segmented Information and Oth_4

Segmented Information and Other Additional Disclosures - Schedule of revenues allocated by segment (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure Of Operating Segments Abstract
Vehicle Sales	$ 10,438,713	$ 5,781,853	$ 3,431,211
Revenue from operating and finance leases	2,920,719	264,699	0
Accretion on promissory note	39,019	36,009	4,779
Rental income	0	0	80,166
Service revenue	33,577	0	0
Finance income	68,375	0	0
Total	$ 13,500,403	$ 6,082,561	$ 3,516,156

Segmented Information and Oth_5

Segmented Information and Other Additional Disclosures - Schedule of revenues allocated by geography (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of operating segments [line items]
Revenue	$ 13,500,403	$ 6,082,561	$ 3,516,156
United States of America
Disclosure of operating segments [line items]
Revenue	13,461,384	6,046,552	1,647,556
Canada
Disclosure of operating segments [line items]
Revenue	$ 39,019	$ 36,009	$ 1,868,600

Segmented Information and Oth_6

Segmented Information and Other Additional Disclosures - Schedule of costs allocated to expense categories, and to cost of sales (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	$ 3,262,331	$ 1,909,196	$ 1,271,673
Administrative Fees
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	3,128,304	1,778,178	1,053,123
Product development costs
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	0	0	76,340
Sales and marketing
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	30,000	120,000	75,000
Cost of sales
Disclosure of operating segments [line items]
Expenses related to salaries and benefits	$ 104,027	$ 11,018	$ 67,210

Warranty Liability - Schedule o

Warranty Liability - Schedule of warranty provision (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Warranty Provision Abstract
Opening balance	$ 336,571	$ 123,065
Warranty additions	462,370	215,786
Warranty disbursements	(100,078)	0
Foreign exchange translation	(3,716)	(2,280)
Total	695,147	336,571
Current portion			$ 121,944	$ 84,707
Long term portion			573,203	251,864
Total	$ 695,147	$ 123,065	$ 695,147	$ 336,571

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosure - Schedule of additional detail regarding the Company's cash flow (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Supplemental Disclosure Respect To Cash Flows [Abstract]
Interest paid	$ 965,548	$ 683,223	$ 287,888
Taxes paid	0	0	0
Non-cash investing and financing transactions:
Fair value assigned to warrants	0	1,869,382	1,863,238
Fair value of stock options exercised	116,768	92,848	202,668
Fair value of warrants exercised	18,209	0	0
Fair value of the equity portion of convertible debentures	0	0	454,231
Accretion on promissory note receivable	39,019	36,009	208,013
Right of use asset acquired	172,404	767,326	0
Assets transferred (to) from Inventory to (from) Property and equipment	$ 212,890	$ 70,899	$ (594,481)

Supplemental Cash Flow Disclo_4

Supplemental Cash Flow Disclosure - Schedule of changes in liabilities arose from financing activities (Details) - USD ($)	12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2018
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	$ 5,684,330	$ 4,165,566	$ 1,249,554
Cash flows advances	1,823,771	1,000,427	4,961,493
Cash flows repayment	(1,018,199)	(586,900)	(92,713)
Non cash changes conversion	(23,673)	(67,062)	(36,245)
Non cash changes accretion	548,882	469,725	275,523
Non cash changes recognize lease liabilities	172,404	767,326
Non cash changes warrants Issued			(1,821,599)
Non cash changes F/X changes	(417,866)	(64,752)	(454,231)
Liabilities arose from financing activities ending balance	6,769,649	5,684,330	4,165,566
Loans payable to related parties
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	1,498,907	756,241	172,326
Cash flows advances	1,823,771	1,000,427	538,215
Cash flows repayment	(453,428)	(222,334)	(38,084)
Non cash changes conversion	0	0	0
Non cash changes accretion	0	0	0
Non cash changes recognize lease liabilities	0	0
Non cash changes warrants Issued			0
Non cash changes F/X changes	(168,625)	(35,427)
Liabilities arose from financing activities ending balance	2,700,625	1,498,907	756,241
Promissory note payable
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	461,135	516,909	571,538
Cash flows advances	0	0	0
Cash flows repayment	(56,939)	(55,774)	(54,629)
Non cash changes conversion	0	0	0
Non cash changes accretion	0	0	0
Non cash changes recognize lease liabilities	0	0
Non cash changes warrants Issued			0
Non cash changes F/X changes		0	0
Liabilities arose from financing activities ending balance	404,196	461,135	516,909
Note payable
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	268,946	0
Cash flows advances	0	0
Cash flows repayment	(276,258)	(231,994)
Non cash changes conversion	0	0
Non cash changes accretion	0	0
Non cash changes recognize lease liabilities	0	0
Non cash changes F/X changes	(17,886)	0
Liabilities arose from financing activities ending balance	10,574	268,946	0
Convertible debentures
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	2,737,054	2,892,416	505,690
Cash flows advances	0	0	4,423,278
Cash flows repayment		(27,760)	0
Non cash changes conversion	(23,673)	(67,062)	(36,245)
Non cash changes accretion	548,882	469,725	275,523
Non cash changes recognize lease liabilities	0	0
Non cash changes warrants Issued			(1,821,599)
Non cash changes F/X changes	(267,127)	(29,325)	(454,231)
Liabilities arose from financing activities ending balance	2,995,136	2,737,054	2,892,416
Lease liabilities
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arose from financing activities opening balance	718,288	0
Cash flows advances	0	0
Cash flows repayment	(231,574)	(49,038)
Non cash changes conversion	0	0
Non cash changes accretion	0	0
Non cash changes recognize lease liabilities	172,404	767,326
Non cash changes F/X changes	0	0
Liabilities arose from financing activities ending balance	$ 659,118	$ 718,288	$ 0