Evolution Blockchain (EVBC) 10-K 10 Aug 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2016	Aug. 10, 2016	Oct. 31, 2015
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 30, 2016
Trading Symbol	oaxrc
Entity Registrant Name	Oaxaca Resources Corp
Entity Central Index Key	1,606,364
Current Fiscal Year End Date	--04-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		2,653,529
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 1,333,529
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 30, 2016	Apr. 30, 2015
Current assets
Cash	$ 51	$ 58
Prepaid expenses	0	250
Due from related party -	79,776	0
Total current assets	79,827	308
Total assets	79,827	308
Current liabilities
Accounts payable and accrued liabilities	8,000	3,789
Notes payable	79,776	0
Total current liabilities	87,776	3,789
Long term liabilities
Accrued interest - related party -	0	1,479
Due to related party -	0	27,000
Accrued interest payable -	3,659	0
Promissory notes payable -	40,700	0
Total long term liabilities	44,359	28,479
Total liabilities	132,135	32,268
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value 10,000,000 shares authorized, none issued and outstanding	0	0
Common stock, $0.001 par value - 90,000,000 shares authorized 2,520,000 and 3,000,000 shares issued and outstanding, respectively	2,520	3,000
Additional paid in capital	54,440	19,500
Accumulated deficit	(109,268)	(54,460)
Total stockholders' deficit	(52,308)	(31,960)
Total liabilities & stockholders' deficit	$ 79,827	$ 308

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2016	Apr. 30, 2015
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	2,520,000	3,000,000
Common stock, shares outstanding	2,520,000	3,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015
Operating expenses
Audit and accounting fees	$ 25,358	$ 15,680
Bank charges	144	429
Consulting fees	0	12,050
Foreign exchange	3	26
Legal fees	23,618	11,650
Office expenses	500	3,000
Mineral property - exploration costs	0	2,000
Transfer and filing fees	3,005	5,508
Write down of mineral property	0	1,150
Total operating expenses	52,628	51,493
Operating loss	(52,628)	(51,493)
Other expense
Interest expense -	(2,180)	(1,479)
Total other expense	(2,180)	(1,479)
Net loss	$ (54,808)	$ (52,972)
Basic net loss per common share- basic and diluted	$ (0.02)	$ (0.02)
Weighted average number of common shares outstanding - basic and diluted	2,539,672	2,582,466

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Apr. 30, 2014	$ 1,800	$ 11,700	$ (1,488)	$ 12,012
Beginning Balance (Shares) at Apr. 30, 2014	1,800,000
Capital stock issued for cash	$ 1,200	7,800		9,000
Capital stock issued for cash (Shares)	1,200,000
Net loss			(52,972)	(52,972)
Ending Balance at Apr. 30, 2015	$ 3,000	19,500	(54,460)	(31,960)
Ending Balance (Shares) at Apr. 30, 2015	3,000,000
Capital stock returned to treasury	$ (480)	480
Capital stock returned to treasury (Shares)	(480,000)
Capital contribution:		34,460		34,460
Net loss			(54,808)	(54,808)
Ending Balance at Apr. 30, 2016	$ 2,520	$ 54,440	$ (109,268)	$ (52,308)
Ending Balance (Shares) at Apr. 30, 2016	2,520,000

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015
Cash flows used in operating activities
Net loss	$ (54,808)	$ (52,972)
Adjustments to reconcile net loss to net cash used in operating activities:
Capital contribution for expenses paid by related party	34,460	0
Write down of mineral property	0	1,150
Changes in operating assets and liabilities:
Prepaid expenses	250	(250)
Accounts payable and accrued liabilities	4,211	2,348
Accrued interest	2,180	1,479
Net cash used in operating activities	(13,707)	(48,245)
Cash flows from investing activities:
Acquisition of mineral property option	0	(1,150)
Net cash used in investing activities	0	(1,150)
Cash flows from financing activities:
Capital stock issued for cash	0	9,000
Notes payable	13,700	0
Due to related party	0	5,000
Net cash provided by financing activities	13,700	14,000
Decrease in cash during the period	(7)	(35,395)
Cash, beginning of the period	58	35,453
Cash, end of the period	51	58
Supplemental information
Interest and taxes paid in cash	0	0
Non-cash financing and investing activities
Reallocation of capital stock to APIC upon return to treasury of 480,000 share of common stock for $nil consideration	480	0
Due from related party	79,776	0
Note payable	(79,776)	0
Reclassification of related party debt	$ 22,000	$ 0

Nature of Operations and Abilit

Nature of Operations and Ability To Continue As A Going Concern	12 Months Ended
	Apr. 30, 2016
Nature of Operations and Ability To Continue As A Going Concern [Text Block]	Note 1 Nature of Operations and Ability to Continue as a Going Concern Oaxaca Resources Corp. (the “Company”) was incorporated in the State of Nevada, United States of America on April 9, 2014. The Company was formed for the purpose of acquiring and developing mineral properties. The Company’s year-end is April 30. These consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. Realization values may be substantially different from carrying values as shown and these consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. The Company has yet to achieve profitable operations, has an accumulated deficit of $109,268 and expects to incur further losses in the development of its business, all of which raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing from shareholders or other sources to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company will be able to obtain additional funds by equity financing and/or related party advances, however there is no assurance of additional funding being available or on acceptable terms, if at all. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. On April 8, 2016, the Company entered into a definitive Arrangement Agreement with Garmatex Technologies, Inc., a private company incorporated under the laws of the Province of British Columbia, Canada ("Garmatex"), pursuant to which the Company has agreed to acquire all of the issued and outstanding securities of Garmatex in exchange for equivalent securities of the Company by way of a statutory arrangement (the “Arrangement”) pursuant to the Business Corporations Act

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2016
Summary of Significant Accounting Policies [Text Block]	Note 2 Summary of Significant Accounting Policies Use of Estimates The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and are stated in US dollars. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates, which may have been made using careful judgment. Actual results may vary from these estimates. The financial statements have, in management’s opinion, been properly prepared within the framework of the significant accounting policies summarized below: Principles of Consolidation These consolidated financial statements include the accounts of the Company and ORC Exploration LLC (“ORC”), a wholly owned subsidiary of the Company incorporated in the State of Nevada on May 8, 2014. All significant inter-company transactions and balances have been eliminated on consolidation. Cash Cash consists of all highly liquid investments that are readily convertible to cash within 90 days when purchased. Related Party The Company follows ASC 850, Related Party Disclosures Impairment of Long- Lived Assets The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under FASB ASC 360-10-35-17 if events or circumstances indicate that their carrying amount might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using the rules of FASB ASC 930-360-35, Asset Impa irment Imp airment or Disposal of Long- Lived Assets Foreign Currency Translation The Company’s functional currency is the United States dollar. Assets and liabilities denominated in a foreign currency are translated at the exchange rate in effect at the balance sheet date and capital accounts are translated at historical rates. Income statement accounts are translated at the average rates of exchange prevailing during the period. Translation adjustments from the use of different exchange rates from period to period are included in the Accumulated Other Comprehensive Income account in Stockholder’s Equity, if applicable. Transactions undertaken in currencies other than the functional currency of the entity are translated using the exchange rate in effect as of the transaction date. Any exchange gains and losses are included in the Statement of Operations and Comprehensive Loss. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carry-forwards and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. Earnings per share In accordance with accounting guidance now codified as FASB ASC Topic 260 Earnings per Share

Financial Instruments

Financial Instruments	12 Months Ended
	Apr. 30, 2016
Financial Instruments [Text Block]	Note 3 Financial Instruments Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including our own credit risk. In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are: Level 1 – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. Level 2 – inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The carrying value of the Company’s financial assets and liabilities which consist of cash, accounts payable and accrued liabilities and due to related parties, in management’s opinion approximate their fair value due to the short maturity of such instruments. These financial assets and liabilities are valued using Level 3 inputs, except for cash which is at Level 1. Unless otherwise noted, it is management’s opinion that the Company is not exposed to significant interest, exchange or credit risks arising from these financial instruments.

Mineral Property

Mineral Property	12 Months Ended
	Apr. 30, 2016
Mineral Property [Text Block]	Note 4 Mineral Property On May 20, 2014, the Company’s wholly owned subsidiary, ORC, entered into a property option agreement whereby ORC was granted an option to earn up to a 100% interest in the Elizabeth mineral claim, located in the Omineca mining district of the Province of British Columbia, Canada. Consideration for the option was to consist of cash payments totalling $11,150, of which $1,150 was payable upon the execution of the agreement (paid) and $10,000 was to be due on or before April 30, 2017. Subsequent to the period end, in May 2015, the underlying claims lapsed and the Company recorded an impairment of $1,150 during the year ended April 30, 2015, resulting in the property being recorded at $nil at April 30, 2015.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Apr. 30, 2016
Related Party Transactions [Text Block]	Note 5 Related Party Transactions Management considers all directors, officers and persons with a significant influence over the operations of the Company to be related parties. During the year ended April 30, 2015, the Company’s former President loaned $5,000 to the Company and the Company issued a promissory note in the amount of $5,000. The promissory note is unsecured, bears interest at 6% per annum, and matures on December 31, 2018. As of the year ended April 30, 2016, this note payable and a $22,000 note payable from fiscal 2014 were no longer classified as related party debt and reclassified to loan with third party therefore the balance outstanding is $nil with an accrued interest balance of $nil (2015 - $151). On May 15, 2015, the President and Chief Executive Officer returned 480,000 shares of common stock back to the Company, which were subsequently cancelled for $nil consideration. On June 8, 2015, the President of the Company resigned from all officer positions with the Company and Mike Gilliland, the President of AutoHouse Technologies Inc. (“AutoHouse”), was appointed President, Chief Executive Officer, Secretary and Chief Financial Officer of the Company. During the year ended April 30, 2016, a company with a former common director loaned a total of $7,600 to the Company in exchange for the issuance by the Company of promissory notes in the aggregate amount of $7,600. The promissory notes are unsecured, bear interest at 6% per annum, and mature on December 31, 2018. This loan was assigned to the former President during April 30, 2016 and is a part of the $40,700 note payable due as of April 30, 2016, see note 6. On March 14, 2016, Mike Gilliland, the President of the Company, resigned from all officer positions with the Company and Devon Loosdrecht was appointed President, Chief Executive Officer, Treasurer, and Chief Financial Officer of the Company. On March 14, 2016, a majority shareholder, assigned and transferred their controlling interest of 1,320,000 shares of common stock to the Company’s current President. Due to such transfer, this shareholder no longer has a significant influence over the Company. On April 22, 2016, the Company received a promissory note in the amount of CDN$100,000 (US$79,776) from Garmatex Technologies, pursuant to the secured and subordinated loan agreement dated April 8, 2016, see note 6. The note was bearing interest at 5% per annum, payable semi-annually prior to maturity. Repayment of the note, together with all outstanding interest accrued, will be due and payable on the earlier of; (a) nine months from the advancement date, (b) the closing of the Arrangement Transactions, and (c) 90 calendar days from the termination of the LOI or any formal Arrangement Transaction agreement which supersedes the Letter of Intent (“LOI”). The lender at all times has right to convert any portion of the principal and interest outstanding into securities of the Borrower. During the year ended April 30, 2016, our principal executive offices were provided to us at no cost by the Company current CEO, president, chief financial officer, treasurer and sole director.

Notes Payable

Notes Payable	12 Months Ended
	Apr. 30, 2016
Notes Payable [Text Block]	Note 6 Notes Payable During the year ended April 30, 2016, a shareholder, with less than a 5% equity interest in the Company, loaned a total of $6,100 to the Company. The Company issued promissory notes in the aggregate amount of $6,100. The promissory notes are unsecured, bear interest at 6% per annum, and mature on December 31, 2018. On March 16, 2016, promissory note holders unconditionally assigned all of their right, title and interest in and under those promissory notes executed in favour of the holder totalling $13,700 to a non-related party. During the year ended April 30, 2016, the Company charged interest expense of $2,180 (2015 - $1,479) pursuant to notes payable of $40,700. Total accrued interest on all outstanding notes payable as of April 30, 2016 was $3,659 (2015 - $1,479). During the year ended April 30, 2016, the Company entered into a subscription agreement to issue 20,000 shares of common stock in the Company at a price of CDN$0.20 per common share for proceeds of CDN$100,000 which were received in trust by Garmatex Technologies. The proceeds are being held in trust until the completion of the LOI or will be repaid by Garmatex under the terms of the secured and subordinated loan agreement dated April 8, 2016. As of April 30, 2016, outstanding share subscriptions had not yet been issued by the Company as such the Company has a note payable due to the subscriber of CDN$100,000 (US$79,776). Pursuant to the subscription agreement dated June 17, 2016, the subscription was subsequently accepted by the Company and the shares were issued.

Capital Stock

Capital Stock	12 Months Ended
	Apr. 30, 2016
Capital Stock [Text Block]	Note 7 Capital Stock a) Authorized share capital The authorized common stock of the Company consists of 90,000,000 shares of common stock with par value of $0.001 and 10,000,000 shares of preferred stock with a par value of $0.001. As of April 30, 2016, the Company had 2,520,000 shares of common stock and no shares of preferred stock outstanding. b) Issued share capital On September 4, 2014, pursuant to a Prospectus offering of up to 1,700,000 common shares at a price of US$0.0075, the Company issued 1,200,000 common shares for aggregate proceeds of US$9,000. The subscription agreement allows for the Company to accept in full settlement in either US$0.0075 or 0.1 Mexican Peso’s for each share acquired. On May 15, 2015, the President and Chief Executive Officer returned 480,000 shares of common stock back to treasury of the Company for $nil consideration. The Company recorded a reduction to common stock of $480 and an increase in additional paid in capital as a result of this transaction. c) Contributed Capital On March 16, 2016, the Company entered into an indemnity agreement regarding the sale of 1,320,000 shares of common stock owned by a majority shareholder whereby, in connection with the stock sale, the shareholder indemnified the Company and its affiliates against all debts, adverse claims, liabilities, and obligations arising from or related to the Accounts Payable totalling $34,460.

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2016
Income Taxes [Text Block]	Note 8 Income Taxes A reconciliation of the income tax provision computed at statutory rates to the reported tax provision is as follows: Year Ended Year Ended April 30, 2016 April 30, 2015 Basic statutory and state income tax rate 35.0% 35.0% Year Ended Year Ended April 30, 2016 April 30, 2015 Approximate loss before income taxes $ 54,808 $ 52,972 Expected approximate tax recovery on net loss, before income tax $ 19,183 $ 18,541 Changes in valuation allowance (19,183 ) (18,541 ) Deferred income tax recovery $ - $ - Significant components of the Company’s deferred tax assets and liabilities are as follows: Year Ended Year Ended April 30, 2016 April 30, 2015 Deferred income tax assets Non-capital losses carried forward $ 38,244 $ 19,812 Less: valuation allowance (38,244 ) (19,812 ) Deferred income tax assets $ - $ - At April 30, 2016, the Company has incurred accumulated net operating losses in the United States of America totalling approximately $109,268 which are available to reduce taxable income in future taxation years. Section 382 of the Internal Revenue Code of 1986, as amended (the "Code"). Ownership changes may limit the amount of the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively These losses expire as follows: Year of Expiry Amount 2033 $ 1,488 2034 $ 52,972 2035 $ 54,808 The amount taken into income as deferred tax assets must reflect that portion of the income tax loss carry forwards that is more-likely-than-not to be realized from future operations. The Company has chosen to provide an allowance of 100% against all available income tax loss carry forwards, regardless of their time of expiry.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2016
Subsequent Events [Text Block]	Note 9 Subsequent Events On May 16, 2016, the Company completed a private placement pursuant to which it issued 1,250,000 post-forward stock split units of the Company (each, a “Unit”) at a price of $0.40 CAD per Unit for total proceeds of $500,000 CAD ($390,596 USD). Each unit consisted of one share of common stock in the capital of the Company (each, a “Share”) and one-half of one non-transferable common stock purchase warrant, with each warrant entitling the holder to acquire one additional Share at a price of $0.60 USD per Share for a period of two years from closing, that is, until May 16, 2018. As of the date of these financials, the post-forward stock split had not yet been approved. i) On May 16, 2016, the Company received promissory notes in the aggregate amount of CDN$500,000 (US$385,957) from Garmatex Technologies, pursuant to the secured and subordinated loan agreement dated April 8, 2016. The notes bear interest at 5% per annum, payable semi-annually prior to maturity. These notes are secured by the creation of security interest in all of the Borrower’s present and after acquired personal property, except for any existing arm’s length borrowing by the Borrower with banks and lending institutions. Repayment of the notes, together with all outstanding interest accrued, will be due and payable on the earlier of; (a) nine months from the advancement date, (b) the closing of the Arrangement Transactions, and (c) 90 calendar days from the termination of the LOI or any formal Arrangement Transaction agreement which supersedes the LOI. ii) On July 17, 2016, the Company completed a private placement pursuant to which it issued 125,000 post-forward stock split Units at a price of $0.40 CAD per Unit for total proceeds of $50,000 CAD. Each Unit consisted of one Share and one-half of one non-transferable common stock purchase warrant, with each warrant entitling the holder to acquire one additional Share a price of $0.60 USD per share for a period of two years from closing, that is, until July 17, 2018. As of the date of these financials, the post-forward stock split had not yet been approved. iii) On July 28, 2016, the Company completed a private placement pursuant to which it issued 294,118 Units at a price of $0.34 USD per Unit for total proceeds of $100,000 USD. Each Unit consisted of one Share and one-half of one non-transferable common stock purchase warrant, with each warrant entitling the holder to acquire one additional Share a price of $0.60 USD per share for a period of two years from closing, that is, until July 28, 2018. As of the date of these financials, the post-forward stock split had not yet been approved.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2016
Use of Estimates [Policy Text Block]	Use of Estimates The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and are stated in US dollars. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates, which may have been made using careful judgment. Actual results may vary from these estimates. The financial statements have, in management’s opinion, been properly prepared within the framework of the significant accounting policies summarized below:
Principles of Consolidation [Policy Text Block]	Principles of Consolidation These consolidated financial statements include the accounts of the Company and ORC Exploration LLC (“ORC”), a wholly owned subsidiary of the Company incorporated in the State of Nevada on May 8, 2014. All significant inter-company transactions and balances have been eliminated on consolidation.
Cash [Policy Text Block]	Cash Cash consists of all highly liquid investments that are readily convertible to cash within 90 days when purchased.
Related Party [Policy Text Block]	Related Party The Company follows ASC 850, Related Party Disclosures
Impairment of Long- Lived Assets [Policy Text Block]	Impairment of Long- Lived Assets The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under FASB ASC 360-10-35-17 if events or circumstances indicate that their carrying amount might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using the rules of FASB ASC 930-360-35, Asset Impa irment Imp airment or Disposal of Long- Lived Assets
Foreign Currency Translation [Policy Text Block]	Foreign Currency Translation The Company’s functional currency is the United States dollar. Assets and liabilities denominated in a foreign currency are translated at the exchange rate in effect at the balance sheet date and capital accounts are translated at historical rates. Income statement accounts are translated at the average rates of exchange prevailing during the period. Translation adjustments from the use of different exchange rates from period to period are included in the Accumulated Other Comprehensive Income account in Stockholder’s Equity, if applicable. Transactions undertaken in currencies other than the functional currency of the entity are translated using the exchange rate in effect as of the transaction date. Any exchange gains and losses are included in the Statement of Operations and Comprehensive Loss.
Income Taxes [Policy Text Block]	Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carry-forwards and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.
Earnings Per Share [Policy Text Block]	Earnings per share In accordance with accounting guidance now codified as FASB ASC Topic 260 Earnings per Share

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2016
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended Year Ended April 30, 2016 April 30, 2015 Basic statutory and state income tax rate 35.0% 35.0% Year Ended Year Ended April 30, 2016 April 30, 2015 Approximate loss before income taxes $ 54,808 $ 52,972 Expected approximate tax recovery on net loss, before income tax $ 19,183 $ 18,541 Changes in valuation allowance (19,183 ) (18,541 ) Deferred income tax recovery $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Year Ended Year Ended April 30, 2016 April 30, 2015 Deferred income tax assets Non-capital losses carried forward $ 38,244 $ 19,812 Less: valuation allowance (38,244 ) (19,812 ) Deferred income tax assets $ - $ -
Summary of Tax Credit Carryforwards [Table Text Block]	Year of Expiry Amount 2033 $ 1,488 2034 $ 52,972 2035 $ 54,808

Nature of Operations and Abil18

Nature of Operations and Ability To Continue As A Going Concern (Narrative) (Details) - USD ($)	Apr. 30, 2016	Apr. 30, 2015
Accumulated deficit	$ 109,268	$ 54,460

Mineral Property (Narrative) (D

Mineral Property (Narrative) (Details) - USD ($)	1 Months Ended
	May 20, 2014	Apr. 30, 2015
Mineral Properties, Gross	$ 11,150
Cash payment for mineral property acquisition	1,150
Mineral property acquisition, amount due on or before April 30, 2017	$ 10,000
Impairment recorded on mineral property		$ 1,150
Mineral Properties, Net		$ 0

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	May 15, 2015USD ($)shares	Apr. 30, 2016USD ($)shares	Apr. 30, 2015USD ($)	May 16, 2016	Apr. 22, 2016USD ($)	Apr. 22, 2016CAD	Mar. 14, 2016shares
Common Stock [Member]
Stock Redeemed or Called During Period, Shares | shares	480,000	(480,000)
Stock Redeemed or Called During Period, Value	$ 480	$ 480
Proceeds from related party loan		0	$ 5,000
Related party loan		0	27,000
Reclassification of related party debt		22,000	0
Accrued interest on loan		0	1,479
Stock Redeemed or Called During Period, Value	$ 0
Promissory notes payable		40,700	0
Shares transferred from previously-majority shareholder to company's president, shares | shares							1,320,000
Former President [Member]
Proceeds from related party loan			5,000
Related party loan		0	5,000
Accrued interest on loan		0	$ 151
Debt instrument, interest rate			6.00%
Company with a Common Director [Member]
Proceeds from related party loan		7,600
Related party loan		$ 7,600
Debt instrument, interest rate		6.00%
Garmatex Technologies [Member]
Related party loan					$ 79,776	CAD 100,000
Debt instrument, interest rate				5.00%	5.00%	5.00%

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details)	1 Months Ended		12 Months Ended
	May 16, 2016USD ($)	May 16, 2016CAD	Apr. 30, 2016USD ($)shares	Apr. 30, 2015USD ($)	Apr. 30, 2016CADCAD / sharesshares	Apr. 22, 2016USD ($)	Apr. 22, 2016CAD	Mar. 16, 2016USD ($)
Proceeds from notes payable			$ 13,700	$ 0
Notes payable			40,700
Notes transferred to unrelated parties								$ 13,700
Interest expense, loans			2,180	1,479
Accrued interest payable			$ 3,659	1,479
Common stock, shares subscribed | shares			20,000		20,000
Common stock, shares subscribed, price per share | CAD / shares					CAD 0.20
Common stock, value, subscriptions | CAD					CAD 100,000
Related party loan			$ 0	$ 27,000
Shareholder with less than a 5% equity interest [Member]
Proceeds from notes payable			6,100
Notes payable			$ 6,100
Interest rate per annum			6.00%		6.00%
Garmatex Technologies [Member]
Proceeds from notes payable	$ 385,957	CAD 500,000
Interest rate per annum	5.00%	5.00%				5.00%	5.00%
Related party loan						$ 79,776	CAD 100,000

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details)	May 15, 2015USD ($)shares	Sep. 04, 2014USD ($)$ / sharesshares	Apr. 30, 2016USD ($)$ / sharesshares	Apr. 30, 2015USD ($)$ / sharesshares	Mar. 16, 2016USD ($)shares	Sep. 04, 2014MXN / shares
Common Stock [Member]
Common stock issued for cash				1,200,000
Proceeds from issuance of common stock | $				$ 1,200
Capital stock returned to treasury | $	$ 480		$ 480
Capital stock returned to treasury (shares)	480,000		(480,000)
Authorized common stock			90,000,000	90,000,000
Common stock par value | $ / shares			$ 0.001
Authorized preferred stock			10,000,000	10,000,000
Preferred stock par value | $ / shares			$ 0.001	$ 0.001
Common stock outstanding			2,520,000	3,000,000
Common stock issued for cash, number of shares offered		1,700,000
Common stock issued for cash		1,200,000
Sale of Stock, Price Per Share | (per share)		$ 0.0075				MXN 0.1
Proceeds from issuance of common stock | $		$ 9,000		$ 9,000
Capital stock returned to treasury | $	$ 0
Indemnity agreement, shares involved					1,320,000
Debts, adverse claims, liabilities, and obligations indemnified | $					$ 34,460

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	Apr. 30, 2016	Apr. 30, 2015
Accumulated deficit	$ 109,268	$ 54,460

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details)	1 Months Ended					12 Months Ended
	Jul. 28, 2016USD ($)$ / sharesshares	Jul. 17, 2016$ / shares	Jul. 17, 2016CADCAD / sharesshares	May 16, 2016USD ($)$ / sharesshares	May 16, 2016CADCAD / sharesshares	Apr. 30, 2016USD ($)	Apr. 30, 2015USD ($)	Apr. 22, 2016
Units Issued During Period, Units | shares	294,118		125,000	1,250,000	1,250,000
Units Issued During Period, Per Unit Amount | (per share)	$ 0.34		CAD 0.40		CAD 0.40
Units Issued During Period, Value	$ 100,000		CAD 50,000	$ 390,596	CAD 500,000
Class of Warrant or Right, Grants in Period, Exercise Price | $ / shares	$ 0.60	$ 0.60		$ 0.60
Proceeds from promissory note issued | $						$ 13,700	$ 0
Garmatex Technologies [Member]
Proceeds from promissory note issued				$ 385,957	CAD 500,000
Debt instrument, interest rate				5.00%	5.00%			5.00%

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Apr. 30, 2016	Apr. 30, 2015
Basic statutory and state income tax rate	35.00%	35.00%
Approximate loss before income taxes	$ 54,808	$ 52,972
Expected approximate tax recovery on net loss, before income tax	19,183	18,541
Changes in valuation allowance	(19,183)	(18,541)
Deferred income tax recovery	$ 0	$ 0

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Apr. 30, 2016	Apr. 30, 2015
Non-capital losses carried forward	$ 38,244	$ 19,812
(Less) valuation allowance	(38,244)	(19,812)
Deferred income tax assets	$ 0	$ 0

Summary of Tax Credit Carryforw

Summary of Tax Credit Carryforwards (Details)	Apr. 30, 2016USD ($)
2033 [Member]
Losses available to reduce taxable income in future taxation years	$ 1,488
2034 [Member]
Losses available to reduce taxable income in future taxation years	52,972
2035 [Member]
Losses available to reduce taxable income in future taxation years	$ 54,808