Evolution Blockchain (EVBC) 10-Q 15 Mar 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jan. 31, 2017	Mar. 15, 2017
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 31, 2017
Trading Symbol	oaxrc
Entity Registrant Name	GARMATEX HOLDINGS LTD.
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		35,554,406
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS	Jan. 31, 2017USD ($)	Apr. 30, 2016USD ($)
Current
Cash	$ 1,838	$ 51
Due from related party -	664,285	79,776
Total current assets	666,123	79,827
Total assets	666,123	79,827
Current
Accounts payable and accrued liabilities	6,217	8,000
Notes payable	0	79,776
Total current liabilities	6,217	87,776
Long term liabilities
Accrued interest payable -	5,505	3,659
Promissory notes payable -	40,700	40,700
Total long term liabilities	46,205	44,359
Total liabilities	52,422	132,135
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $0.001 par value 10,000,000 shares authorized, none issued and outstanding	0	0
Common stock, $0.001 par value - 1,125,000,000 shares authorized 35,392,641 and 31,500,000 shares issued and outstanding, respectively	35,393	31,500
Share subscriptions payable	55,000	0
Share subscriptions receivable	(38,929)	0
Additional paid in capital	726,694	25,460
Accumulated deficit	(164,457)	(109,268)
Total stockholders' equity (deficit)	613,701	(52,308)
Total liabilities & stockholders' equity (deficit)	$ 666,123	$ 79,827

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 31, 2017	Apr. 30, 2016
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	1,125,000,000	1,125,000,000
Common stock, shares issued	35,392,641	31,500,000
Common stock, shares outstanding	35,392,641	31,500,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
Operating expenses (income)
Audit and accounting fees	$ 5,165	$ 2,840	$ 13,726	$ 13,070
Bank charges	229	35	389	111
Consulting fees	2,271	0	18,524	0
Foreign exchange loss (gain)	(15,604)	0	3,818	3
Legal fees	2,690	7,399	17,113	21,637
Office expenses	0	0	0	500
Transfer and filing fees	1,196	485	18,458	2,545
Total operating income (loss)	4,053	(10,759)	(72,028)	(37,866)
Other income (expense)
Interest income -	7,977	0	18,686	0
Interest expense -	(616)	(602)	(1,847)	(1,583)
Total other income (expense)	7,361	(602)	16,839	(1,583)
Net income (loss)	$ 11,414	$ (11,361)	$ (55,189)	$ (39,449)
Basic and diluted net income (loss) per common share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	34,914,380	31,500,000	33,487,773	31,782,613

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) - 9 months ended Jan. 31, 2017 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscriptions Receivable [Member]	Subscriptions Payable [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Apr. 30, 2016	$ 31,500	$ 25,460			$ (109,268)	$ (52,308)
Beginning Balance (Shares) at Apr. 30, 2016	31,500,000
Shares issued for cash loaned to related party:	$ 1,000	270,892				271,892
Shares issued for cash loaned to related party: (Shares)	1,000,000
Shares issued for note payable:	$ 250	79,526				79,776
Shares issued for note payable: (Shares)	250,000
Shares issued for cash:	$ 2,643	311,887				$ 314,530
Shares issued for cash: (Shares)	2,642,641					3,892,641
Subscription receivable:		38,929	$ (38,929)
Subscription payable:				$ 55,000		$ 55,000
Net loss					(55,189)	(55,189)
Ending Balance at Jan. 31, 2017	$ 35,393	$ 726,694	$ (38,929)	$ 55,000	$ (164,457)	$ 613,701
Ending Balance (Shares) at Jan. 31, 2017	35,392,641

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jan. 31, 2017	Jan. 31, 2016	Apr. 30, 2016
Cash flows used in operating activities
Net loss	$ 11,414	$ (11,361)	$ (55,189)	$ (39,449)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities			23,562	26,443
Prepaid expenses			0	250
Interest receivable			(18,686)	0
Accrued long term interest payable			1,846	1,583
Net cash used in operating activities			(48,467)	(11,173)
Cash flows used in investing activities
Advanced to related party			(323,028)	0
Net cash used in investing activities			(323,028)	0
Cash flows from financing activities
Cash received for common stocks			314,530	0
Cash received for common stock issuable			55,000	0
Proceeds from due to related party notes			0	7,600
Proceeds from note payable			0	3,600
Net cash provided by financing activities			369,530	11,200
Effect of foreign exchange rate changes on cash			3,752	0
Increase in cash during the period			1,787	27
Cash, beginning of the period			51	58	$ 58
Cash, end of the period	$ 1,838	$ 85	1,838	85	$ 51
Non-cash financing and investing activities
Common stock issued for note payable			79,776	0
Common stock issued for cash loaned to related party			271,892	0
Common stock subscription receivable			38,929	0
Operating expenses paid directly by related party			19,805	0
Reallocation from Capital stock to Additional paid in capital upon the return to treasury of 480,000 shares of common stock for $nil consideration.			0	480
Interest and taxes paid in cash			$ 0	$ 0

Basis of Presentation

Basis of Presentation	9 Months Ended
	Jan. 31, 2017
Basis of Presentation [Text Block]	Note 1 Basis of Presentation While the information presented in the accompanying interim consolidated financial statements for the three and nine months ended January 31, 2017 and 2016 is unaudited, it includes all adjustments which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim period presented in accordance with the accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements (and notes thereto) for the years ended April 30, 2016 and 2015 included elsewhere in the Company’s 10K filed with the SEC on August 8, 2016. Operating results for the three and nine months ended January 31, 2017 are not necessarily indicative of the results that can be expected for the year ending April 30, 2017.

Nature of Operations and Abilit

Nature of Operations and Ability to Continue as a Going Concern	9 Months Ended
	Jan. 31, 2017
Nature of Operations and Ability to Continue as a Going Concern [Text Block]	Note 2 Nature of Operations and Ability to Continue as a Going Concern On August 15, 2016, the Company changed its corporate name from Oaxaca Resources Inc. to Garmatex Holdings Ltd. 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 interim unaudited 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 interim unaudited 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 $164,457 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 interim unaudited 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 Effective August 15, 2016, the Company effected a forward stock split (the “Company Forward Stock Split”) on the basis of 12.5:1. As such, the Company’s authorized capital was increased from 90,000,000 shares of common stock, par value $0.001 to 1,125,000,000 shares of common stock, par value $0.001 and all shares of common stock issued and outstanding were increased on the basis of twelve and one half new shares for each one old shares. These interim unaudited consolidated financial statements give retroactive effect to such forward split and all share and per share amounts have been adjusted accordingly.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jan. 31, 2017
Related Party Transactions [Text Block]	Note 3 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 and reclassified to third party note payable. 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 4. On April 22, 2016, the Company received a promissory note in the amount of CDN$100,000 (US$79,776) from Garmatex Technologies (i) During the nine months ended January 31, 2017, the Company received promissory notes in the aggregate amount of CDN$778,118 (US$594,920) from Garmatex Technologies, pursuant to the secured and subordinated loan agreement dated April 8, 2016. The notes were bearing interest at 5% per annum and payable semi-annually prior to maturity. 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. The lender at all times has right to convert any portion of the principal and interest outstanding into securities of the Borrower. During the nine months ended January 31, 2017, under the above agreement the Company recorded due from related party of $271,892 for cash received directly by Garmatex Technologies on behalf of the Company for common shares sold and $323,028 advanced to Garmatex Technologies. Additionally, there were repayments of $25,345 pursuant to notes receivable of $670,944 of which $19,805 was to pay for operating expenses on behalf of the Company in the current year and $5,540 was used for payments of accounts payable on behalf of the Company. As of January 31, 2017, the balance of notes receivable was $645,599. During the nine months ended January 31, 2017, the Company recorded interest income of $18,686 (2015 - $nil) pursuant to notes receivable of $645,599. Total accrued interest on all outstanding notes receivable as of January 31, 2017, was $18,686 (April 30, 2016 - $nil). During the nine months ended January 31, 2017, our principal executive offices were provided to us at no cost by the Company CEO, president, chief financial officer, and treasurer. The Company has performed an analysis of the related party loan balance under ASC 810-10, and has determined the loan represents a variable interest in Garmatex. Garmatex Technologies is a variable interest entity (“VIE”) and depends on the Company, as well as additional parties, for continuing financial support in order to maintain operations. However, the Company cannot make key operating decisions considered to be most significant to the VIE, and is therefore not considered to be the primary beneficiary. The Company’s maximum exposure to loss approximates to the carrying value of the related party loan balance at January 31, 2017.

Notes Payable

Notes Payable	9 Months Ended
	Jan. 31, 2017
Notes Payable [Text Block]	Note 4 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. On April 22, 2016, the Company entered into a subscription agreement to issue 250,000 shares of common stock in the Company at a price of CDN$0.40 per common share for proceeds of CDN$100,000 which are being held in trust by Garmatex Technologies. 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 accepted by the Company and the shares were issued on June 3, 2016 and is therefore no longer accounted for as a note payable. During the nine months ended January 31, 2017, the Company charged interest expense of $1,847 (2015 - $1,583) pursuant to notes payable of $40,700. Total accrued interest on all outstanding notes payable as of January 31, 2017, was $5,506 (April 30, 2016 - $3,659).

Capital Stock

Capital Stock	9 Months Ended
	Jan. 31, 2017
Capital Stock [Text Block]	Note 5 Capital Stock a) Authorized share capital The authorized common stock of the Company consists of 1,125,000,000 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 January 31, 2017, the Company had 35,392,641 shares of common stock and no shares of preferred stock outstanding. b) Issued share capital On June 3, 2016, the Company issued 1,000,000 common shares of the Company at a price of $0.40 CAD per Unit for aggregate proceeds of $400,000 CDN ($310,821 USD) pursuant to a private placement agreement. The proceeds of $271,892 USD were received directly by Garmatex Technologies, Inc. on behalf of the Company and recorded as due from related party, see note 3. As of January 31, 2017, $50,000 CDN ($38,929 USD) remains outstanding to be received and is presented as a subscription receivable. On June 17, 2016, the Company issued 250,000 common shares of the Company at a price of $0.40 CAD per Unit to satisfy a note payable in the amount of $100,000 CDN ($79,776 USD) which was due as of April 30, 2016, see note 4. On August 15, 2016, the Company issued 125,000 common shares at a price of $0.40 CDN per common share for consideration of $50,000 CDN ($38,531 USD) pursuant to a subscription agreement. On August 15, 2016, the Company issued 294,112 common shares at a price of $0.34 per common share for consideration of $100,000 pursuant to a subscription agreement. On October 5, 2016, the Company issued 223,529 common shares at a price of $0.34 per common share for consideration of $76,000 pursuant to a subscription agreement. On November 22, 2016, the Company completed a private placement agreement pursuant to which it issued 2,000,000 common shares at a price of $0.05 per common share for consideration of $100,000. c) Shares to be issued Included in Shares to be issued at January 31, 2017 is an amount of $55,000 in cash received for the subscription of shares. These shares were issued subsequent to January 31, 2017 pursuant to subscription agreements dated February 22, 2017. d) Warrants At January 31, 2017, the Company had 1,946,321 share purchase warrants outstanding as follows: Exercise Expiry Number Price Date 625,000 $0.60 June 17, 2018 62,500 $0.60 July 17, 2018 147,056 $0.60 July 28, 2018 111,765 $0.60 October 3, 2018 200,000 $0.60 November 22, 2018 800,000 $0.60 November 22, 2018 1,946,321 During the nine months ended January 31, 2017, the Company issued an aggregate of 1,946,321 warrants, along with the 3,892,641 common stock issued for cash and in settlement of a note payable, exercisable at a weighted average exercise price of $0.60 per share for a period of two years from the date of issuance, pursuant to subscription agreements. Each warrant entitles the holder the right to purchase one common share.

Subsequent Events

Subsequent Events	9 Months Ended
	Jan. 31, 2017
Subsequent Events [Text Block]	Note 6 Subsequent Events In June 2016, the Company accepted a subscription agreement (the “June 2016 Subscription”) for the purchase of 375,000 Units for total consideration of $150,000 CDN, of which $100,000 CDN was received during the nine months ended January 31, 2017 and $50,000 CDN was recorded as a subscription receivable. On February 22, 2017, the Company and subscriber mutually agreed to rescind this subscription agreement and treat it as void ab initio. Per a return to treasury agreement dated on the same day, the shareholder agreed to return the shares to the treasury of the Company for the sole purpose of retiring the shares and entering into a new subscription agreement. Under the terms of the new subscription agreement, the Company has agreed to issue 375,000 Units at a price of $0.40 CDN per Unit for consideration of $150,000 CDN, of which $100,000 CDN was received during the nine months ended January 31, 2017 pursuant to the June 2016 Subscription noted above, and $50,000 CDN is expected to be received through a settlement of debt as described below. Each Unit issued consists of one common share in the capital of the Company and one-half of one non-transferable common share purchase warrant. Each warrant will entitle the holder to acquire one common share at a price of $0.60 USD per warrant share. On February 22, 2017, the Company entered into an Assignment of Debt agreement with Garmatex Technologies and agreed to take assignment of a convertible debenture outstanding in the aggregate amount of CDN $50,000. For consideration of payment, the Company received a promissory note in the amount of CDN$50,000 from Garmatex Technologies, pursuant to the secured and subordinated loan agreement dated April 8, 2016. The notes were bearing interest at 5% per annum and payable semi-annually prior to maturity. 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. The lender at all times has right to convert any portion of the principal and interest outstanding into securities of the Borrower. On February 23, 2017, the Company issued 161,765 Units at a price of $0.34 per Unit pursuant to the $55,000 consideration in shares to be issued at January 31, 2017 (see Note 5). Each Unit issued consists of one common share in the capital of the Company and one-half of one non-transferable common share purchase warrant. Each warrant will entitle the holder to acquire one common share at a price of $0.60 USD per warrant share. On February 28, 2017, the Company agreed to issue 73,529 Units at a price of $0.34 USD per Unit for consideration of $25,000 pursuant to a subscription agreement. Each Unit issued consists of one common share in the capital of the Company and one-half of one non-transferable common share purchase warrant. Each warrant will entitle the holder to acquire one common share at a price of $0.60 USD per warrant share. As of the date of this report, these Units have not been issued. On March 1, 2017, the Company received a promissory note in the amount of CDN$30,473 (US$23,000) from Garmatex Technologies, pursuant to the secured and subordinated loan agreement dated April 8, 2016. The notes were bearing interest at 5% per annum and payable semi-annually prior to maturity. 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. The lender at all times has right to convert any portion of the principal and interest outstanding into securities of the Borrower. On March 8, 2017, the Company executed an amendment, effective August 15, 2016, to the Arrangement Agreement dated April 8, 2016 which proposed to carry out a transaction pursuant to which the Company purchased all the issued and outstanding securities of Garmatex Technologies, Inc. The amendment has allowed for an extension of the termination date of the arrangement agreement to May 31, 2017 and settlement of all the loans issued under the previously entered Secured and Subordinated Loan Agreement, dated March 15, 2016 which in aggregate was $953,988 CDN. In return Garmatex Technologies, Inc. has granted a non-exclusive technology sublicense to the trade secret formulae and trademarks for the CoolSkin, RecoverySkin, SlimSkin, Kottinu, AbsorbSkin, ColdSkin, SteelSkin, WarmSkin, and IceSkin products. On March 9, 2017, the Company entered into an assignment agreement, with Garmatex Technologies, to receive all of the right, title, and interest in and to 100 shares of Common Stock of Garmatex, Inc., a Delaware Corporation, a wholly owned subsidiary of Garmatex Technologies, which represents 100% of the issued and outstanding shares.

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended
	Jan. 31, 2017
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Exercise Expiry Number Price Date 625,000 $0.60 June 17, 2018 62,500 $0.60 July 17, 2018 147,056 $0.60 July 28, 2018 111,765 $0.60 October 3, 2018 200,000 $0.60 November 22, 2018 800,000 $0.60 November 22, 2018 1,946,321

Nature of Operations and Abil14

Nature of Operations and Ability to Continue as a Going Concern (Narrative) (Details)	Aug. 15, 2016$ / sharesshares	Jan. 31, 2017USD ($)$ / sharesshares	Aug. 14, 2016$ / sharesshares	Apr. 30, 2016USD ($)$ / sharesshares
Accumulated deficit | $		$ 164,457		$ 109,268
Stockholders' Equity Note, Stock Split, Conversion Ratio	12.5
Common stock, shares authorized | shares	1,125,000,000	1,125,000,000	90,000,000	1,125,000,000
Common stock, par value | $ / shares	$ 0.001	$ 0.001	$ 0.001	$ 0.001

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2017USD ($)	Jan. 31, 2016USD ($)	Jan. 31, 2017USD ($)	Jan. 31, 2016USD ($)	Apr. 30, 2016USD ($)	Apr. 30, 2015USD ($)	Jan. 31, 2017CAD	Jun. 03, 2016USD ($)	Apr. 30, 2016CAD	Apr. 22, 2016USD ($)	Apr. 22, 2016CAD
Proceeds from related party loan			$ 0	$ 7,600
Reclassification of related party debt					$ 22,000
Promissory notes payable	$ 40,700		40,700		40,700
Advanced to related party			323,028	0
Proceeds from Collection of Notes Receivable			25,345
Notes Receivable, Related Parties	645,599		645,599
Notes Receivable, Related Parties, Balance prior to collection of repayments	670,944		670,944
Operating expenses paid directly by related party			19,805	0
Accounts payable paid directly on behalf of the Company	5,540		5,540
Interest income	7,977	$ 0	18,686	$ 0
Interest Receivable	18,686		18,686		0
Former President [Member]
Proceeds from related party loan						$ 5,000
Related party loan						$ 5,000
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%				6.00%
Garmatex Technologies [Member]
Related party loan	$ 594,920		$ 594,920		$ 79,776		CAD 778,118	$ 271,892	CAD 100,000	$ 79,776	CAD 100,000
Debt instrument, interest rate	5.00%		5.00%				5.00%			5.00%	5.00%
Advanced to related party			$ 323,028

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details)	9 Months Ended		12 Months Ended
	Jan. 31, 2017USD ($)	Jan. 31, 2016USD ($)	Apr. 30, 2016USD ($)	Jan. 31, 2017CAD	Jun. 03, 2016USD ($)	Apr. 30, 2016CAD	Apr. 22, 2016USD ($)shares	Apr. 22, 2016CADCAD / sharesshares	Mar. 16, 2016USD ($)
Proceeds from notes payable	$ 0	$ 3,600
Notes payable	40,700
Notes transferred to unrelated parties									$ 13,700
Common stock, shares subscribed | shares							250,000	250,000
Common stock, shares subscribed, price per share | CAD / shares								CAD 0.40
Common stock, value, subscriptions	55,000		$ 0					CAD 100,000
Interest expense, loans	1,847	$ 1,583
Accrued interest payable	$ 5,506		3,659
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]
Interest rate per annum	5.00%			5.00%			5.00%	5.00%
Related party loan	$ 594,920		$ 79,776	CAD 778,118	$ 271,892	CAD 100,000	$ 79,776	CAD 100,000

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details)	Oct. 05, 2016USD ($)$ / sharesshares	Aug. 15, 2016USD ($)$ / sharesshares	Aug. 15, 2016CADshares	Jun. 03, 2016USD ($)shares	Jun. 03, 2016CADshares	Nov. 22, 2016USD ($)$ / sharesshares	Jun. 17, 2016USD ($)shares	Jun. 17, 2016CADCAD / sharesshares	Jan. 31, 2017USD ($)$ / sharesshares	Jan. 31, 2017CADshares	Aug. 15, 2016CAD / sharesshares	Aug. 14, 2016$ / sharesshares	Jun. 03, 2016CAD / shares	Apr. 30, 2016USD ($)$ / sharesshares	Apr. 30, 2016CADshares	Apr. 22, 2016USD ($)	Apr. 22, 2016CAD
Common stock, shares authorized		1,125,000,000							1,125,000,000	1,125,000,000	1,125,000,000	90,000,000		1,125,000,000	1,125,000,000
Common Stock, Par or Stated Value Per Share | $ / shares		$ 0.001							$ 0.001			$ 0.001		$ 0.001
Authorized preferred stock									10,000,000	10,000,000				10,000,000	10,000,000
Preferred stock par value | $ / shares									$ 0.001					$ 0.001
Common stock outstanding									35,392,641	35,392,641				31,500,000	31,500,000
Shares issued for cash: (Shares)				1,000,000	1,000,000	2,000,000			3,892,641
Sale of Stock, Price Per Share | (per share)						$ 0.05							CAD 0.40
Shares issued for cash:				$ 310,821	CAD 400,000	$ 100,000			$ 314,530
Share subscriptions receivable									38,929	CAD 50,000				$ 0
Stock issued during period, settlement of note payable							250,000	250,000
Stock issued during period, settlement of note payable, price per share | CAD / shares								CAD 0.40
Stock issued during period, settlement of note payable, amount satisfied							$ 79,776	CAD 100,000
Share subscriptions payable									$ 55,000					0			CAD 100,000
Class of Warrant or Right, Outstanding									1,946,321	1,946,321
Class of Warrant or Right, Grants in Period, Net of Forfeitures									1,946,321
Class of Warrant or Right, Grants in Period, Exercise Price | $ / shares									$ 0.60
Subscription Agreement [Member]
Shares issued for cash: (Shares)	223,529	125,000	125,000
Sale of Stock, Price Per Share | (per share)	$ 0.34										CAD 0.40
Shares issued for cash:	$ 76,000	$ 38,531	CAD 50,000
Subscription Agreement - 2 [Member]
Shares issued for cash: (Shares)		294,112	294,112
Sale of Stock, Price Per Share | $ / shares		$ 0.34
Shares issued for cash: | $		$ 100,000
Subscription of shares [Member]
Share subscriptions payable | $									$ 55,000
Garmatex Technologies [Member]
Related party loan				$ 271,892					$ 594,920	CAD 778,118				$ 79,776	CAD 100,000	$ 79,776	CAD 100,000

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details)	Mar. 09, 2017shares	Mar. 08, 2017CAD	Mar. 01, 2017USD ($)	Mar. 01, 2017CAD	Feb. 28, 2017USD ($)$ / sharesshares	Feb. 23, 2017USD ($)$ / sharesshares	Feb. 22, 2017CADCAD / sharesshares	Jan. 31, 2017$ / shares	Jan. 31, 2017CADshares
Class of Warrant or Right, Grants in Period, Exercise Price | $ / shares								$ 0.60
Subsequent Event [Member]
Units Issued During Period, Units | shares						161,765
Units to be Issued | shares					73,529		375,000
Units Issued During Period, Per Unit Amount | (per share)					$ 0.34	$ 0.34	CAD 0.40
Units Issued During Period, Value					$ 25,000	$ 55,000	CAD 150,000
Class of Warrant or Right, Grants in Period, Exercise Price | $ / shares					$ 0.60	$ 0.60
Promissory note issued			$ 23,000	CAD 30,473
Debt instrument, interest rate			5.00%	5.00%
Settlement of debt, amount		CAD 953,988
Subsidiary, Cumulative Number of Shares Issued for All Transactions | shares	100
Subsidiary, Cumulative Percentage Ownership after All Transactions	100.00%
Subsequent Events - Proceeds Received [Member]
Units Issued During Period, Value							100,000
Subsequent Events - Recorded as Subscription Receivable [Member]
Units Issued During Period, Value							50,000
Assignment of Debt Agreement [Member]
Convertible Notes Payable							CAD 50,000
Debt instrument, interest rate							5.00%
June 2016 Subscription [Member]
Units to be Issued | shares									375,000
Units Issued During Period, Value									CAD 150,000
June 2016 Subscription [Member] | Subsequent Events - Proceeds Received [Member]
Units Issued During Period, Value									100,000
June 2016 Subscription [Member] | Subsequent Events - Recorded as Subscription Receivable [Member]
Units Issued During Period, Value									CAD 50,000

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights (Details)	Jan. 31, 2017$ / sharesshares
Class of Warrant or Right, Outstanding	1,946,321
Warrants expiring June 17, 2018 [Member]
Class of Warrant or Right, Outstanding	625,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring July 17, 2018 [Member]
Class of Warrant or Right, Outstanding	62,500
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring July 28, 2018 [Member]
Class of Warrant or Right, Outstanding	147,056
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring October 3, 2018 [Member]
Class of Warrant or Right, Outstanding	111,765
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring November 22, 2018 [Member]
Class of Warrant or Right, Outstanding	200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring November 22, 2018 - 2 [Member]
Class of Warrant or Right, Outstanding	800,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60