Evolution Blockchain (EVBC) 10-Q 14 Sep 17 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jul. 31, 2017	Sep. 14, 2017
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 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		35,690,434
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Current
Cash	$ 51	$ 27,880
Prepaid expenses	1,682	3,844
Due from related party -	0	85
Total current assets	1,733	31,809
Sublicenses	1	1
Total assets	1,734	31,810
Current
Accounts payable and accrued liabilities	53,574	34,155
Notes payable -	30,539	4,209
Due to related party -	9,689	2,576
Total current liabilities	93,802	40,940
Long term liabilities
Promissory notes payable -	40,700	40,700
Total long-term liabilities	40,700	40,700
Total liabilities	134,502	81,640
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 - 1,125,000,000 shares authorized 35,690,434 and 35,627,934 shares issued and outstanding, respectively	35,690	35,628
Additional paid in capital	925,151	906,459
Obligation to issue shares	0	18,754
Accumulated deficit	(1,093,609)	(1,010,671)
Total stockholders' deficit	(132,768)	(49,830)
Total liabilities & stockholders' deficit	$ 1,734	$ 31,810

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2017	Apr. 30, 2017
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	35,690,434	35,627,934
Common stock, shares outstanding	35,690,434	35,627,934

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
Operating expenses
Audit and accounting fees	$ 7,178	$ 3,174
Bank charges	306	13
Consulting fees	11,217	13,968
Investor relations	11,321	0
Foreign exchange loss	1,733	5,912
Legal fees	16,241	3,271
Marketing and social media	2,426	0
Transfer and filing fees	5,324	7,632
Total operating loss	(55,746)	(33,970)
Other income (expense)
Accretion expense -	(25,205)	0
Impairment on note receivable -	(84)	0
Interest income -	0	4,807
Interest expense -	(1,903)	(615)
Total other income (expense)	(27,192)	4,192
Net loss for the period	$ (82,938)	$ (29,778)
Basic and diluted net loss per common share	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	35,665,977	32,316,656

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Common Shares [Member]	Additional Paid-in Capital [Member]	Shares to be Issued [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 received by Garmatex	$ 875	271,017			271,892
Shares issued for cash received by Garmatex (Shares)	875,000
Shares issued for note payable:	$ 250	79,526			79,776
Shares issued for note payable: (Shares)	250,000
Shares issued for cash:	$ 2,878	391,652			394,530
Shares issued for cash: (Shares)	2,877,934
Share issued for convertible debt	$ 125	38,804			38,929
Share issued for convertible debt (Shares)	125,000
Subscription received			$ 18,754		18,754
Beneficial conversion feature		100,000			100,000
Net loss				(901,403)	(901,403)
Ending Balance at Apr. 30, 2017	$ 35,628	906,459	18,754	(1,010,671)	(49,830)
Ending Balance (Shares) at Apr. 30, 2017	35,627,934
Shares issued for cash:	$ 62	18,692	$ (18,754)
Shares issued for cash: (Shares)	62,500
Share issued for convertible debt					0
Net loss				(82,938)	(82,938)
Ending Balance at Jul. 31, 2017	$ 35,690	$ 925,151		$ (1,093,609)	$ (132,768)
Ending Balance (Shares) at Jul. 31, 2017	35,690,434

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	3 Months Ended		12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Apr. 30, 2017
Cash flows used in operating activities
Net loss for the period	$ (82,938)	$ (29,778)	$ (901,403)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment on notes receivable	84	0
Accretion of debt discount	25,205	0
Interest expense	1,903	615
Unrealized foreign exchange	2,292	0
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	20,556	29,397
Prepaid expenses	1,898	(4,807)
Net cash used in operating activities	(31,000)	(4,573)
Cash flows used in investing activities
Advanced to related party	0	(130,010)
Net cash used in investing activities	0	(130,010)
Cash flows from financing activities
Cash received for common stock issuable	0	138,531
Proceeds from due to related party notes	7,114	0
Payments on note payable	(3,656)	0
Net cash provided by financing activities	3,458	138,531
Effect of foreign exchange rate changes on cash	(287)	0
Change in cash during the period	(27,829)	3,948
Cash, beginning of the period	27,880	51	51
Cash, end of the period	51	3,999	$ 27,880
Interest and taxes paid in cash	$ 0	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Jul. 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 months ended July 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, 2017 and 2016 included elsewhere in the Company’s 10K filed with the SEC on July 31, 2017. Operating results for the three months ended July 31, 2017 are not necessarily indicative of the results that can be expected for the year ending April 30, 2018.

Nature of Operations and Abilit

Nature of Operations and Ability to Continue as a Going Concern	3 Months Ended
	Jul. 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 $1,093,609 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 On March 8, 2017, the Company executed an amended, effective August 15, 2016, to the Arrangement, which allowed for an extension of the termination date 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 CDN $953,988. In consideration of the settlement, Garmatex granted a non-exclusive technology Sublicense Agreement, dated March 8, 2017, and a Garmatex Trademark and Technology License Agreement, dated March 9, 2017, to their trade secret formulae and trademarks (note 3). Upon entering the Sublicense and License Agreements, management has determined that the Company ceased to be a shell company as defined inRule 12b-2 promulgated under the Securities Exchange Act of 1934 because the Company is now able to fully exploit their intended business model. Effective August 15, 2016, the Company effected a 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 consolidated financial statements give retroactive effect to such forward split and all share and per share amounts have been adjusted accordingly.

Technology Sublicensing Agreeme

Technology Sublicensing Agreement	3 Months Ended
	Jul. 31, 2017
Technology Sublicensing Agreement [Text Block]	Note 3 Technology Sublicensing Agreement The Company entered into a non-exclusive Sublicense Agreement, dated March 8, 2017 and a Garmatex Trademark & Technology License Agreement, dated March 9, 2017, (collectively, “Master Sublicense Agreement”) with Garmatex whereby the Company was granted various intellectual property rights related to the design, development and manufacturing of various scientifically-engineered fabric technologies and performance technologies; including a patented T3® design, Bact-Out®, CoolSkin®, WarmSkin®, Kottinu™, ColdSkin™, SteelSkin™, Satinu™, CamoSkin™, RecoverySkin™, SlimSkin™, AbsorbSkin™ and IceSkin™ (collectively the foregoing are referred to hereinafter as the “Products”). Pursuant to the terms of the agreement, the Company acquired the rights to further develop, commercialize, market and distribute certain proprietary inventions and know-how related to the Products. The term of the non-exclusive Sublicense Agreement will continue in perpetuity until the Arrangement Agreement, dated April 8, 2016, is fully completed and Garmatex becomes a wholly owned subsidiary of the Company. Should the Arrangement Agreement not be completed, the Sublicense Agreement will continue in perpetuity unless otherwise agreed upon or amended by both parties. As consideration for entering into the Master Sublicense Agreement, the Company has agreed to the following terms and conditions: (i) the Parties shall enter into Amendment No. 1 to the Arrangement Agreement, pursuant to which, among other things, the term “Termination Date” will be amended to mean May 31, 2017, or such later date as may be mutually agreed to in writing by the Parties; and (ii) settlement of all the loans issued under the previously entered Secured and Subordinated Loan Agreement, dated March 15, 2016 which in aggregate was CDN $953,988 ($711,586). The Company performed an analysis of the non-monetary transaction under ASC 845-10, and determined the fair value of the Master Sublicense Agreement to be equal to the book value of the loan, which the Company had written down to $1.00 due to the uncertainty of its recoverability and the uncertainty that the Company will be able to generate future revenues under the Master Sublicense Agreement.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Jul. 31, 2017
Related Party Transactions [Text Block]	Note 4 Related Party Transactions Management considers all directors, officers and persons with a significant influence over the operations of the Company to be related parties. On March 8, 2017, the Company executed an amendment, effective August 15, 2016, to the Arrangement Agreement dated April 8, 2016. The amendment has allowed for 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 (US$711,586) including accrued interest. In return Garmatex 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. Due to the uncertainty in recoverability of the loans issued under the Secured and Subordinated Loan Agreement, the Company recorded an impairment to the loan receivable of $711,585, the remaining $1.00 was applied to the carrying value of the sublicense agreement. On April 19, 2017, the Company received a promissory note in the amount of CDN $60,000 ($45,159) and on April 21, 2017, the Company received a promissory note in the amount of CDN $20,000 ($15,108), both from Garmatex, 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. Due to the uncertainty in recoverability of the loans issued under the Secured and Subordinated Loan Agreement, the Company recorded an impairment to the loan receivable of $58,576. During the three months ended July 31, 2017, the Company recorded interest income of $nil (2016 - $4,807) pursuant to the above notes receivable. Total accrued interest on all outstanding notes receivable as of July 31, 2017, was $nil (April 30, 2017 - $85). The Company recorded an impairment to the interest receivable of $85 due to the impairment recorded on the loan receivable as of April 30, 2017. The Company has performed an analysis of the related party loan balance under ASC 810-10, and determined the loan represents a variable interest in Garmatex. Garmatex 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 July 31, 2017. As of July 31, 2017, the Company recorded due to related party of $9,689 (April 30, 2017 - $2,576) owing to the current CEO, president, chief financial officer, treasurer, and sole director relating to outstanding management fees and reimbursements. During the three months ended April 30, 2017 and 2016, the principal executive offices were provided at no cost by the Company’s current CEO, president, chief financial officer, treasurer, and sole director.

Notes Payable

Notes Payable	3 Months Ended
	Jul. 31, 2017
Notes Payable [Text Block]	Note 5 Notes Payable On March 31, 2017, the Company issued a promissory note in the aggregate amount of CDN$5,000 for a legal retainer paid directly to, Harper Grey LLP, on behalf of the Company, totalling $3,656 (CDN$5,000) by a non-related party. The promissory note is unsecured, bears no interest, and matures on May 15, 2017. The Company repaid this promissory note on May 10, 2017. On April 28, 2017, the Company issued a convertible loan agreement in the aggregate principal amount of $100,000. This convertible loan agreement is unsecured, bears interest at 5% per annum, compounded annually, is convertible at $0.20 per common share, and is due in full including principal and accrued interest at its date of maturity on April 28, 2018. The Company recorded a debt discount of $100,000 related to the beneficial conversion feature. The expense was measured at the intrinsic value of the beneficial conversion feature at the commitment date and is being amortized as accretion expense over maturity using the effective interest method. For the three months ended July 31, 2017, the Company incurred $25,205 (2016 - $nil) in accretion expense pursuant to this debt discount. On July 6, 2017, the convertible loan holder unconditionally assigned all of their right, title, and interest in the convertible note. On July 28, 2017, the Company agreed to issue a promissory note, bearing interest at 5% per annum, in the aggregate amount of $2,210 (CDN $2,760) and $2,575 for amounts paid directly to Clark Wilson LLP and Malone Bailey LLP, respectively, on behalf of the Company to a non-related party. During the three months ended July 31, 2017, the Company charged interest expense of $1,903 (2016 - $615) pursuant to notes payable of $40,700 and convertible notes payable of $100,000. Total accrued interest on all outstanding notes payable as of July 31, 2017, was $8,004 (April 30, 2017 - $6,101).

Capital Stock

Capital Stock	3 Months Ended
	Jul. 31, 2017
Capital Stock [Text Block]	Note 6 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 July 31, 2017, the Company had 35,690,434 shares of common stock and no shares of preferred stock outstanding. b) Issued share capital On June 5, 2017, the Company agreed to issue 62,500 units at a price of CDN $0.40 per unit for consideration of CDN $25,000 (US$18,754) which is included in shares to be issued at April 30, 2017 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 per warrant share. c) Warrants At July 31, 2017, the Company had 2,095,217 share purchase warrants outstanding as follows: Exercise Expiry Number Price Date 437,500 $ 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 1,000,000 $ 0.60 November 22, 2018 80,883 $ 0.60 February 17, 2019 187,500 $ 0.60 February 22, 2019 36,764 $ 0.60 March 23, 2019 31,250 $ 0.60 June 5, 2019 2,095,217 During the three months ended July 31, 2017, the Company issued an aggregate of 31,250 warrants, 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.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	3 Months Ended
	Jul. 31, 2017
Supplemental Cash Flow Information [Text Block]	Note 7 Supplemental Cash Flow Information Investing and financing activities that do not have a direct impact on current cash flows are excluded from the statement of cash flows. Three Months Three Months Ended Ended July 31, 2017 July 31, 2016 Common stock issued for note payable - 79,776 Common stock issued for cash loaned to related party - 271,892 Common stock issued for convertible note payable - 38,929 Operating expenses paid directly by related party - 19,805 Operating expenses paid directly by non-related party 4,785 -

Commitments

Commitments	3 Months Ended
	Jul. 31, 2017
Commitments [Text Block]	Note 8 Commitments Pursuant to a Marketing and Consulting Agreement, dated April 24, 2017, the Company committed to pay a retainer of $5,000 per month until June 24, 2017 and $10,000 per month from July 24, 2017 until March 24, 2018. As additional consideration for services, the Company also agreed to issue 112,000 shares of common stock on July 24, 2017 as per the Form 8-K filed with the SEC on June 23, 2017.

Capital Stock (Tables)

Capital Stock (Tables)	3 Months Ended
	Jul. 31, 2017
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Exercise Expiry Number Price Date 437,500 $ 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 1,000,000 $ 0.60 November 22, 2018 80,883 $ 0.60 February 17, 2019 187,500 $ 0.60 February 22, 2019 36,764 $ 0.60 March 23, 2019 31,250 $ 0.60 June 5, 2019 2,095,217

Supplemental Cash Flow Inform16

Supplemental Cash Flow Information (Tables)	3 Months Ended
	Jul. 31, 2017
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Three Months Three Months Ended Ended July 31, 2017 July 31, 2016 Common stock issued for note payable - 79,776 Common stock issued for cash loaned to related party - 271,892 Common stock issued for convertible note payable - 38,929 Operating expenses paid directly by related party - 19,805 Operating expenses paid directly by non-related party 4,785 -

Nature of Operations and Abil17

Nature of Operations and Ability to Continue as a Going Concern (Narrative) (Details)	Aug. 15, 2016$ / sharesshares	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD	Jul. 31, 2017USD ($)$ / sharesshares	Apr. 30, 2017USD ($)$ / sharesshares	Aug. 14, 2016$ / sharesshares
Accumulated deficit | $				$ 1,093,609	$ 1,010,671
Extinguishment of Debt, Amount		$ 711,586	CAD 953,988
Stockholders' Equity Note, Stock Split, Conversion Ratio	12.5
Common stock, shares authorized | shares	1,125,000,000			1,125,000,000	1,125,000,000	90,000,000
Common stock, par value | $ / shares	$ 0.001			$ 0.001	$ 0.001	$ 0.001

Technology Sublicensing Agree18

Technology Sublicensing Agreement (Narrative) (Details)	1 Months Ended
	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD	Jul. 31, 2017USD ($)	Apr. 30, 2017USD ($)
Extinguishment of Debt, Amount	$ 711,586	CAD 953,988
Fair value of Master Sublicense Agreement			$ 1	$ 1

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	Mar. 08, 2017USD ($)	Apr. 21, 2017USD ($)	Apr. 21, 2017CAD	Apr. 19, 2017USD ($)	Apr. 19, 2017CAD	Jul. 31, 2017USD ($)	Jul. 31, 2016USD ($)	Apr. 30, 2017USD ($)	Apr. 28, 2017	Mar. 15, 2016USD ($)	Mar. 15, 2016CAD
Proceeds from related party loan						$ 7,114	$ 0
Debt instrument, interest rate									5.00%
Secured and Subordinated Loan Agreement										$ 711,586	CAD 953,988
Impairment on loan receivable	$ 711,585
Fair value of Master Sublicense Agreement						1		$ 1
Interest income						0	$ 4,807
Interest receivable						0		85
Impairment on interest receivable						85
Chief Executive Officer [Member]
Related party loan						$ 9,689		$ 2,576
Garmatex Technologies [Member]
Proceeds from related party loan		$ 15,108	CAD 20,000	$ 45,159	CAD 60,000
Debt instrument, interest rate		5.00%	5.00%	5.00%	5.00%
Impairment on loan receivable		$ 58,576

Notes Payable (Narrative) (Deta

Notes Payable (Narrative) (Details)	3 Months Ended
	Jul. 31, 2017USD ($)	Jul. 31, 2016USD ($)	Jul. 28, 2017USD ($)	Jul. 28, 2017CAD	Apr. 30, 2017USD ($)	Apr. 28, 2017USD ($)$ / shares	Mar. 31, 2017USD ($)	Mar. 31, 2017CAD
Notes payable	$ 40,700
Convertible debt	100,000					$ 100,000
Interest rate per annum						5.00%
Debt Instrument, Convertible, Conversion Price | $ / shares						$ 0.20
Debt Instrument, Unamortized Discount						$ 100,000
Accretion of debt discount	25,205	$ 0
Interest expense, loans	1,903	$ 615
Accrued interest payable	$ 8,004				$ 6,101
Harper Grey LLP [Member]
Notes payable							$ 3,656	CAD 5,000
Clark Wilson LLP [Member]
Notes payable			$ 2,210	CAD 2,760
Interest rate per annum			5.00%	5.00%
Malone Bailey LLP [Member]
Notes payable			$ 2,575
Interest rate per annum			5.00%	5.00%

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details)	Jun. 05, 2017USD ($)$ / sharesshares	Jun. 05, 2017CADCAD / sharesshares	Jul. 31, 2017USD ($)$ / sharesshares	Apr. 30, 2017USD ($)$ / sharesshares	Aug. 15, 2016$ / sharesshares	Aug. 14, 2016$ / sharesshares
Common Shares [Member]
Common stock issued for cash			62,500	2,877,934
Proceeds from issuance of common stock | $			$ 62	$ 2,878
Common stock, shares authorized			1,125,000,000	1,125,000,000	1,125,000,000	90,000,000
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
Preferred stock par value | $ / shares			$ 0.001	$ 0.001
Common stock outstanding			35,690,434	35,627,934
Common stock issued for cash	62,500	62,500
Sale of Stock, Price Per Share | CAD / shares		CAD 0.40
Proceeds from issuance of common stock	$ 18,754	CAD 25,000		$ 394,530
Class of Warrant or Right, Grants in Period, Exercise Price | $ / shares	$ 0.60		$ 0.60
Class of Warrant or Right, Outstanding			2,095,217
Class of Warrant or Right, Grants in Period, Net of Forfeitures			31,250

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - USD ($)	2 Months Ended	20 Months Ended
	Jun. 24, 2017	Mar. 24, 2018	Jul. 24, 2017
Long-term Purchase Commitment, Amount	$ 5,000	$ 10,000
Stock to be Issued for Services, Shares			112,000

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights (Details)	Jul. 31, 2017$ / sharesshares
Class of Warrant or Right, Outstanding	2,095,217
Warrants expiring June 17, 2018 [Member]
Class of Warrant or Right, Outstanding	437,500
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	1,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring February 17, 2019 [Member]
Class of Warrant or Right, Outstanding	80,883
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring February 22, 2019 [Member]
Class of Warrant or Right, Outstanding	187,500
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring March 23, 2019 [Member]
Class of Warrant or Right, Outstanding	36,764
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60
Warrants expiring June 5, 2019 [Member]
Class of Warrant or Right, Outstanding	31,250
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.60

Schedule of Cash Flow, Suppleme

Schedule of Cash Flow, Supplemental Disclosures (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Apr. 30, 2017
Common stock issued for note payable	$ 0	$ 79,776
Common stock issued for cash loaned to related party	0	271,892
Common stock issued for convertible note payable	0	38,929	$ 38,929
Operating expenses paid directly by related party	0	19,805
Operating expenses paid directly by non-related party	$ 4,785	$ 0