flooidCX (FLCX) 10-Q 14 Jan 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Nov. 30, 2018	Jan. 14, 2019
Document and Entity Information
Entity Registrant Name	GRIPEVINE INC.
Entity Central Index Key	1,609,988
Document Type	10-Q
Document Period End Date	Nov. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--02-28
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		136,353,318
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,019
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	true

INTERIM CONDENSED COMBINED BALA

INTERIM CONDENSED COMBINED BALANCE SHEETS - USD ($)	Nov. 30, 2018	Feb. 28, 2018
ASSETS
Cash	$ 10,878	$ 24,008
Prepaid and other receivables	31,846	27,760
Total current assets	42,724	51,768
Equipment [Note 5]	27,108	32,118
Total assets	69,832	83,886
Liabilities
Accounts payable	23,716	11,532
Accrued liabilities	20,256	28,643
Loans Payable [Note 6]	2,204,153	2,034,671
Due to related parties [Note 6]	78,941	175,983
Due to a shareholder [Note 6]	569,531	626,250
Total current liabilities	2,896,597	2,877,079
Total liabilities	2,896,597	2,877,079
Stockholders' deficiency
Preferred stock, $0.001 par value, 20,000,000 authorized. 1,000,000 shares issued and outstanding as at November 30, 2018 and February 28, 2018, respectively [Note 7]	1,000	1,000
Common stock, $0.001 par value, 300,000,000 authorized, 136,353,318 and 132,883,504 shares issued and outstanding as at November 30, 2018 and February 28, 2018, respectively [Note 7]	136,354	132,884
Common stock to be issued, nil and 1,249,101 shares to be issued as at November 30, 2018 and February 28, 2018, respectively [Note 7]		1,249
Additional paid-in-capital	48,149,148	47,111,615
Accumulated other comprehensive income	226,592	118,660
Accumulated deficit	(51,339,859)	(50,158,601)
Total stockholders' deficiency	(2,826,765)	(2,793,193)
Total liabilities and stockholders' deficiency	$ 69,832	$ 83,886

INTERIM CONDENSED COMBINED BA_2

INTERIM CONDENSED COMBINED BALANCE SHEETS (Parenthetical) - $ / shares	Nov. 30, 2018	Feb. 28, 2018
Stockholders' deficiency
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	136,353,318	132,883,504
Common stock, shares outstanding	136,353,318	132,883,504
Shares to be issued		1,249,101

INTERIM CONDENSED COMBINED STAT

INTERIM CONDENSED COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2018	Nov. 30, 2017
Statements Of Operations
REVENUE
EXPENSES
Stock-based compensation [Note 7]	17,316	155,429	323,404	744,399
Research and development expenses [Note 8]	141,324	146,684	493,466	599,766
General and administrative expenses	117,420	118,262	364,388	300,818
Total operating expenses	276,060	420,375	1,181,258	1,644,983
Income taxes
Net loss	276,060	420,375	1,181,258	1,644,983
Foreign currency translation adjustment	55,688	79,679	107,932	(104,305)
Comprehensive loss	$ 331,748	$ 500,054	$ 1,289,190	$ 1,540,678
Loss per share, basic and diluted	$ 0.002	$ 0.0035	$ 0.0088	$ 0.0137
Weighted average number of common shares outstanding	136,353,318	122,749,321	134,776,302	120,909,775

INTERIM CONDENSED COMBINED ST_2

INTERIM CONDENSED COMBINED STATEMENTS OF STOCKHOLDERS EQUITY - USD ($)	Preferred Stock	Common Stock	Common stock to be issued	Additional Paid-In Capital	Accumulated other comprehensive income	Accumulated Deficit	Total
Beginning Balance, Amount at Feb. 28, 2017	$ 1,000	$ 120,000	$ 5,249	$ 43,698,125	$ 233,651	$ (46,634,969)	$ (2,576,944)
Beginning Balance, Shares at Feb. 28, 2017	1,000,000	120,000,000	5,248,626
Foreign currency translation					$ (114,991)		(114,991)
Issuance of shares, Shares		4,720,532	(4,720,532)
Issuance of shares, Amount		$ 4,721	$ (4,721)
Issuance of stock options				880,475			880,475
Issuance of shares for services, Shares		5,674,944
Issuance of shares for services, Amount		$ 5,675		1,413,061			1,418,736
Issuance of shares for cash, Shares		2,488,028	721,007
Issuance of shares for cash, Amount		$ 2,488	$ 721	1,119,954			1,123,163
Net loss for the year						(3,523,632)	(3,523,632)
Endiing Balance,Amount at Feb. 28, 2018	$ 1,000	$ 132,884	$ 1,249	$ 47,111,615	118,660	(50,158,601)	$ (2,793,193)
Ending Balance, Shares at Feb. 28, 2018	1,000,000	132,883,504	1,249,101				1,249,101
Foreign currency translation					$ 107,932		$ 107,932
Issuance of shares, Shares		1,249,101	(1,249,101)
Issuance of shares, Amount		$ 1,249	$ (1,249)
Issuance of stock options				$ 323,404			323,404
Issuance of shares for debt settlement, Shares		435,000
Issuance of shares for debt settlement, Amount		$ 435		$ 90,915			91,350
Issuance of shares for cash, Shares		1,785,713
Issuance of shares for cash, Amount		$ 1,786		$ 623,214			625,000
Net loss for the year						(1,181,258)	(1,181,258)
Endiing Balance,Amount at Nov. 30, 2018	$ 1,000	$ 136,354		$ 48,149,148	$ 226,592	$ (51,339,859)	$ (2,826,765)
Ending Balance, Shares at Nov. 30, 2018	1,000,000	136,353,318

INTERIM CONDENSED COMBINED ST_3

INTERIM CONDENSED COMBINED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
OPERATING ACTIVITIES
Net loss for the period	$ (1,181,258)	$ (1,644,983)
Adjustments to reconcile net loss to net cash used in operations:
Stock-based compensation	323,404	744,399
Depreciation	9,545	17,780
Changes in operating assets and liabilities:
Prepaid and other receivables	(5,227)	(11,105)
Accounts payable	12,866	3,836
Accrued liabilities	(7,722)	(52,678)
Cash used in operating activities	(848,392)	(942,751)
INVESTING ACTIVITIES
Purchase of equipment	(5,616)	(11,998)
Cash used in investing activities	(5,616)	(11,998)
FINANCING ACTIVITIES
Proceeds from issuance of shares	625,000	873,163
Loans payable	250,247	166,687
Due to related parties	(1,218)	(8,961)
Due to a shareholder	(34,309)	69,552
Cash provided by financing activities	839,720	1,100,441
Net increase in cash during the period	(14,288)	145,692
Effect of foreign currency translation	1,158	(25,288)
Cash at beginning	24,008	32,678
Cash at end	10,878	153,082
Additional cash flow information
Interest paid
Taxes paid

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 1 - NATURE OF OPERATIONS	Gripevine, Inc. (formerly Baixo Relocation Services, Inc. (the “Company”) was incorporated in the state of Nevada on January 7, 2014. The Company operated as a relocation service provider for clients moving to the State of Goa, India and ceased this business and engaged in developing and building an online resolution platform after the Share Exchange Agreement as explained in the subsequent paragraphs. The Company’s fiscal year-end is February end. MBE Holdings Inc. (“MBE”) was incorporated as a limited liability company on April 13, 2010 under the laws of the State of Delaware. MBE is engaged in research and development activities to offer an online complaint resolution platform for consumers and business, including ratings, reviews and pollings. As such, its efforts to date have been devoted in building technology that enables access to this market through the development of a tangible product. As explained in Note 7 to the unaudited interim condensed combined financial statements, on February 28, 2017, the Company and MBE and the shareholders of MBE who collectively own 100% of MBE entered into and consummated transactions pursuant to a Share Exchange Agreement, whereby the Company agreed to issue to the MBE shareholders an aggregate of 5,248,626 shares of its common stock, par value $0.001, in exchange for 100% of equity interests of MBE held by the MBE shareholders. As a result of the share exchange, MBE became a wholly owned subsidiary of Gripevine. As a result of the Share Exchange Agreement, the acquisition transaction has been accounted for as a common control transaction in accordance with the Financial Accounting Standards Board (“FASB”) (Accounting Standard Codification (“ASC”) 805-50, Business Combinations – Common control transactions). The Company has evaluated the guidance contained in ASC 805-50 with respect to the combinations among entities or businesses under common control and concluded that since the majority shareholders of the Company and MBE are the same, therefore, this is a common control transaction and does not result in a change in control at the ultimate parent or the controlling shareholder level. Consequently, common control transactions are not accounted for at fair value. Rather, common control transactions are generally accounted for at the carrying amount of the net assets or equity interests transferred. Any differences between the proceeds received or transferred and the carrying amounts of the net assets are considered equity transactions that would be eliminated in consolidation, and no gain or loss would be recognized in the condensed combined financial statements of the ultimate parent. Resultantly, the financial position and the results of operations of Gripevine and MBE are combined together as if they were operating as one entity from the beginning.

BASIS OF PRESENTATION AND COMBI

BASIS OF PRESENTATION AND COMBINATION	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 2 - BASIS OF PRESENTATION AND COMBINATION	The accompanying unaudited interim condensed combined financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) for interim financial information and the Securities Exchange Commission (“SEC”) instructions to Form 10-Q and Article 8 of SEC Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements and should be read in conjunction with the Company’s audited combined financial statements for the years ended February 28, 2018 and February 28, 2017 and notes thereto included in the Form 10-K filed with the SEC on May 29, 2018. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of combined financial position and results of operations for the interim periods presented have been reflected herein. Operating results for the three and nine months ended November 30, 2018, are not necessarily indicative of the results that may be expected for the year ending February 28, 2019. As explained above in Note 1 to the unaudited interim condensed combined financial statements, as a result of the Share Exchange Agreement, the acquisition transaction has been accounted for as a common control transaction in accordance with the FASB (ASC 805-50). Consequently, the unaudited interim condensed combined financial statements have been prepared as if the Company and MBE were a single organization by the aggregation of their financial statements from the beginning of the previous year and the elimination of transactions and balances between them.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 3 - GOING CONCERN	The unaudited interim condensed combined financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred recurring losses from operations and as at November 30, 2018 and February 28, 2018, had a working capital deficiency of $2,853,873 and $2,825,311, respectively, and an accumulated deficit of $51,339,859 and $50,158,601, respectively. Management anticipates the Company will attain profitable status and improve its liquidity through continued business development and additional debt or equity investment in the Company. The Company’s continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance that the necessary debt or equity financing will be available or will be available on terms acceptable to the Company, in which case the Company may be unable to meet its obligations. Should the Company be unable to realize its assets and discharge its liabilities in the normal course of business, the net realizable value of its assets may be materially less than the amounts recorded in the combined financial statements. The combined financial statements do not include any adjustments relating to the recoverability of recorded asset amounts that might be necessary should the Company be unable to continue in existence and these adjustments may be material.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 4 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of Estimates The preparation of unaudited interim combined financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited interim condensed combined financial statements and the reported amounts of revenues and expenses during the reporting period. Areas involving significant estimates and assumptions include: stock-based compensation, fair value of warrants, useful lives of equipment, deferred income tax assets and related valuation allowance, accruals and assessment of going concern assumption. Actual results could differ from those estimates. These estimates are reviewed periodically, and, as adjustments become necessary, they are reported in earnings in the period in which they become known. Loss Per Share The Company has adopted the FASB, ASC Topic 260-10 which provides for calculation of “basic” and “diluted” earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. Diluted earnings per share exclude all potentially dilutive shares if their effect is anti-dilutive. There were no potentially dilutive shares outstanding as at November 30, 2018 and February 28, 2018. Fair Value of Financial Instruments ASC 820 defines fair value, establishes a framework for measuring fair value and expands required disclosure about fair value measurements of assets and liabilities. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: • Level 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. • Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. • Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash and accounts payable. The Company’s cash, which is carried at fair value, is classified as a Level 1 financial instrument. The Company’s bank accounts are maintained with financial institutions of reputable credit, and therefore, bear minimal credit risk. Stock Based Compensation The Company accounts for stock-based payments in accordance with the provision of ASC 718, which requires that all stock-based payments issued to acquire goods or services, including grants of employee stock options, be recognized in the statement of operations based on their fair values, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense related to stock-based awards is recognized over the requisite service period, which is generally the vesting period. The Company accounts for stock-based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the guidelines in ASC 505-50. The Company issues compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services Recently Issued Accounting Pronouncements On March 1, 2018, the Company adopted the accounting pronouncement issued by the FASB to clarify existing guidance on revenue recognition. This guidance includes the required steps to achieve the core principle that a company should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The Company adopted this pronouncement on a modified retrospective and such adoption did not have a material impact on our combined financial position and/or results of operations. On March 1, 2018, the Company adopted the accounting pronouncement issued by the FASB to clarify how entities should present restricted cash and restricted cash equivalents in the statement of cash flows. This guidance requires entities to show changes in the total of cash, cash equivalents and restricted cash in the combined statement of cash flows. This guidance was adopted on a retrospective basis, and such adoption did not have a material impact on combined financial position and/or results of operations. In February 2016, an accounting pronouncement was issued by the FASB to replace existing lease accounting guidance. This pronouncement is intended to provide enhanced transparency and comparability by requiring lessees to record right-of-use assets and corresponding lease liabilities on the balance sheet for most leases. Expenses associated with leases will continue to be recognized in a manner similar to current accounting guidance. This pronouncement is effective for annual and interim periods beginning after December 15, 2018, with early adoption permitted. The Company is in the process of evaluating the impact of the adoption on the financial position and/or results of operations. In February 2016, an accounting pronouncement was issued by the FASB to replace existing lease accounting guidance. This pronouncement is intended to provide enhanced transparency and comparability by requiring lessees to record right-of-use assets and corresponding lease liabilities on the balance sheet for most leases. Expenses associated with leases will continue to be recognized in a manner similar to current accounting guidance. This pronouncement is effective for annual and interim periods beginning after December 15, 2018, with early adoption permitted. The adoption is required to be applied on a modified retrospective basis for each prior reporting period presented. The Company has not yet quantified the impact that the adoption of this pronouncement will have on its combined financial position and/or results of operations; however, management has begun a process to identify a complete population of its leases. Such process includes reviewing various contracts to identify whether such arrangements convey the right to control the use of an identified asset. The Company continue to evaluate the impact of the new accounting pronouncement, including enhanced disclosure requirements, on its business processes, controls and systems.

EQUIPMENT

EQUIPMENT	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 5 - EQUIPMENT	As at November 30, As at February 28, 2018 2018 $ $ Furniture 37,006 38,428 Computer equipment 36,699 32,406 Total cost 73,705 70,834 Less: Accumulated depreciation (46,597 ) (38,716 ) 27,108 32,118

LOANS PAYABLE_DUE TO RELATED PA

LOANS PAYABLE/DUE TO RELATED PARTIES / DUE TO A SHAREHOLDER	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 6 - LOANS PAYABLE/DUE TO RELATED PARTIES / DUE TO A SHAREHOLDER	Loans payable Loans payable represents advances from a related corporation to meet the working capital requirements of the Company. These advances are interest free, unsecured and are repayable on demand. These loans payable as at November 30, 2018 and February 28, 2018 were denominated in Canadian dollars (CAD 2,931,742 and CAD 2,606,211, respectively). Due to related parties and due to a shareholder The balances due to related parties and a shareholder are mainly in connection with the consulting services and financing provided for the development of an online complaint resolution platform as explained in Note 1 to the unaudited interim condensed combined financial statements. These balances are interest free, unsecured and are repayable on demand. On May 30, 2018, the Company finalized a Debt Settlement Agreement with a related party of the Company. Pursuant to this agreement, the Company issued 435,000 common shares which were fair valued at $91,350, based on the market price of the shares on the date of settlement. The related debt was reduced by this amount and accordingly no gain or loss was recorded on settlement. Due to related parties as at November 30, 2018 and February 28, 2018 were denominated in Canadian dollars (CAD 105,000 and CAD 225,417 respectively). Due to a shareholder as at November 30, 2018 and February 28, 2018 were denominated in Canadian dollars (CAD 757,533 and CAD 802,164 respectively).

STOCKHOLDERS_ DEFICIENCY

STOCKHOLDERS’ DEFICIENCY	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 7 - STOCKHOLDERS’ DEFICIENCY	Share Exchange Agreement On February 28, 2017, the Company, MBE and the shareholders of MBE entered into a Share Exchange Agreement (the “Share Exchange Agreement”). The Board of Directors of the Company approved the execution and consummation of the transaction under the Share Exchange Agreement on February 28, 2017. In accordance with the terms and provisions of the Share Exchange Agreement, the Company issued an aggregate of 5,248,626 shares of its restricted common stock to the MBE Shareholders in exchange for 157,458,778 of the total issued and outstanding shares of MBE (constituting 100%), thus making MBE its wholly-owned subsidiary. The Board of Directors of the Company and MBE deemed it in the best interests of the respective shareholders to enter into the Share Exchange Agreement pursuant to which the Company would acquire all the technology and assets and assume all liabilities of MBE. Authorized stock On October 31, 2016, the Board of Directors of the Company authorized an increase in the Company’s shares of common stock to three hundred million (300,000,000) shares with par value remaining at $0.001 and creation of twenty million (20,000,000) shares of preferred stock, par value $0.001. On November 4, 2016, the Company filed a Certificate of Amendment with the Nevada Secretary of State increasing its authorized capital to 300,000,000 shares of common stock, par value $0.001, and 20,000,000 shares of preferred stock, par value $0.001 (the “Amendment). The Amendment was effective with the Nevada Secretary of State on November 4, 2016 when the Certificate of Amendment was filed. The Amendment was approved by the Board of Directors pursuant to written consent resolutions dated October 31, 2016 and further approved by the shareholders holding a majority of the total issued and outstanding shares of common stock of the Company pursuant to written consent resolutions dated October 31, 2016. Common stock issued and outstanding On May 31, 2016 and effective October 3, 2016, the Company’s previous majority shareholder, sole executive officer and member of the Board of Directors, entered into certain stock purchase agreements (collectively, the “Stock Purchase Agreements”) with certain individuals and/or entities (collectively, the “Investors”). In accordance with the terms and provisions of the Stock Purchase Agreements, the then majority shareholder sold and transferred at a per share price of $0.037 the control block of the Company consisting of 5,000,000 shares of restricted common stock and representing approximately 62.5% of the total issued and outstanding shares of common stock. During September to November 2017, the Company issued 4,720,532 shares in connection with the Share Exchange Agreement as explained above. And during March to May 2018, the remaining 528,094 shares were also issued. On January 5, 2018, the Company issued 5,674,944 shares in connection with past services provided by a number of consultants. The fair value of these shares amounting to $1,418,736, were determined based on the market price at the time of issuance and is included in stock-based compensation in the combined statement of operations. On January 8, 2018, the Company issued 2,488,028 shares in connection with the private placements at a price of $0.35 per common share. On May 30, 2018 the Company approved to issue 435,000 common shares in connection with a Debt Settlement Agreement as explained in Note 6 to the interim condensed combined financial statements of the Company. On July 4, 2018, the Company issued 721,006 shares in connection with the private placements which took place during December 2017 and January 2018 at a price of $0.35 per common share. The shares were initially classified to common stock to be issued. On July 26, 2018, the Company issued 1,785,714 (including above 721,006 shares to be issued) shares in connection with the private placements at a price of $0.35 per common share. As at November 30, 2018 the Company has 136,353,318 outstanding shares of common stock comprising of 91,353,318 restricted shares and 45,000,000 unrestricted shares. As at February 28, 2018, the Company had 132,883,504 outstanding shares of common stock comprising of 87,883,504 restricted shares and 45,000,000 unrestricted shares. Common stock to be issued As at November 30, 2018, there was no common stock to be issued (February 28, 2018: 1,249,101). Preferred stock On April 20, 2017, the Board of Directors authorized the issuance of the 1,000,000 shares of Series A Preferred Stock to its sole executive officer and member of the Board of Directors in consideration of his services performed during the year ended February 28, 2017. These preferred shares contain certain rights and preference as detailed below: · In the event of acquisition of the Company, the preferred stock holder to receive 20% of the aggregate valuation of such merger; · The holder can convert each share of preferred stock into 100 shares of common stock; and · Each share of preferred stock shall be entitled to cast 200 votes. The fair value of these 1,000,000 preferred shares amounting to $38,694,414 was determined by an independent valuation using the assumptions i. e. conversion value, control premium of 11.15% based on similar publicly trading companies, voting and sale/merger rights of the stock and stock price of $0.69. As the issuance of preferred stock related to past services, therefore, this amount was recorded as stock-based compensation in the combined statements of operations during the year ended February 28, 2017. Warrants On December 1, 2016, the Company issued 18,275,000 warrants to certain shareholders of the Company for their services for the year ended February 28, 2017. These warrants have a strike price of $0.40 and will expire on December 1, 2019. The fair value of these warrants was measured at the date of grant using the Black-Scholes option pricing model using the following assumptions: · Forfeiture rate of 0%; · Stock price of $0.12 per share; · Exercise price of $0.40 per share; · Volatility at 265%; · Risk free interest rate of 1.45%; · Expected life of 3 years; and · Expected dividend rate of 0% At grant date the fair value of these warrants was determined at $2,110,333. As the issuance of warrants related to past services, therefore, this amount was recorded as stock-based compensation in the combined statements of operations during the year (fourth quarter) ended February 28, 2017. As at November 30, 2018 and February 28, 2018, there were 18,275,000 warrants outstanding, fully vested and with a remaining contractual life term of 1.00 and 1.75 years, respectively. Stock Based Options On August 16, 2017 (Tranche 1), the Company approved a Directors, Officers, Employees and Consultants Stock Option Plan, under which it authorized 50,000,000 options and issued 5,486,500 options. This plan was established to enable the Company to attract and retain the services of highly qualified and experienced directors, officers, employees and consultants and to give such persons an interest in the success of the Company. On November 27, 2017 (Tranche 2), the Company approved the issue of a second tranche of 120,000 options to a new Director of the Company pursuant to the Directors, Officers, Employees and Consultants Stock Option Plan, under which it authorized 50,000,000 options. On May 14, 2018 (Tranche 3), the Company issued a third tranche of 2,000,000 options to a new Consultant of the Company pursuant to the Directors, Officers, Employees and Consultants Stock Option Plan, under which it authorized 50,000,000 options. On July 31, 2018, this contract with the Consultant was terminated and the 2,000,000 options were forfeited. On October 15, 2018 (Tranche 4), the Company approved the issue of a fourth tranche of 100,000 options to an existing consultant of the Company pursuant to the Directors, Officers, Employees and Consultants Stock Option Plan, under which it authorized 50,000,000 options. On October 29, 2018 (Tranche 5), the Company approved the issue of a fifth tranche of 1,000,000 options to a new consultant of the Company pursuant to the Directors, Officers, Employees and Consultants Stock Option Plan, under which it authorized 50,000,000 options. As at November 30, 2018 and February 28, 2018, the Company has issued 6,706,500 and 5,606,500 options respectively. The fair value of each option granted is estimated at the time of grant using Black-Scholes option pricing model with the following assumptions: Tranche 1 Tranche 2 Tranche 3 Tranche 4 Tranche 5 Forfeiture rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Stock price $ 0.200 $ 0.200 $ 0.200 $ 0.160 $ 0.160 Exercise price $ 0.200 $ 0.200 $ 0.235 $ 0.200 $ 0.200 Volatility 291 % 259 % 136 % 123 % 123 % Market price $ 0.200 $ 0.200 $ 0.200 $ 0.160 $ 0.160 Risk free interest rate 1.49 % 1.62 % 2.70 % 3.01 % 2.91 % Expected life 5 Years 5 Years 5 Years 5 Years 5 Years Expected dividend rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Fair value of options $ 0.200 $ 0.160 $ 0.150 $ 0.130 $ 0.130 For Tranche 1, 50% of the grants vested immediately and 50% vested one year from grant date; for Tranche 2, 100% of the grants vested immediately; for Tranche 3, 25% of the grants vested on October 14, 2018 and thereafter 12.5% will vest every quarter; for Tranche 4, 25% of the grants will vest on January 15, 2019 and thereafter 25% will vest every quarter; and for Tranche 5, 25% of the grants will vest on April 29, 2019 and thereafter 25% will vest every quarter. 100% of the options for Tranche 3 have been forfeited. All grants will expire on the fifth anniversary of the grant date. The risk-free interest rate is based on the yield of U.S. Treasury securities that correspond to the expected holding period of the options. The volatility was determined based on the Company’s historical stock prices. The expected forfeiture (attrition) rates were based on the position of the consultants receiving the options. The dividend yield was based on an expected future dividend rate for the period at the time of grant. The following table summarizes the stock option activities of the Company: Number of options Weighted average exercise price Granted 8,706,500 0.208 Exercised — 0.208 Forfeited (2,000,000 ) 0.235 Outstanding as of November 30, 2018 6,706,500 0.200 The fair values of options relating to Tranche 1, Tranche 2, Tranche 3, Tranche 4 and Tranche 5 at the issuance dates were determined at $1,087,917, $19,353, $308,668, $13,190 and $129,880 respectively, which are to be expensed based on vesting conditions. During the quarter ended November 30, 2018, the Company recorded $17,316 relating to the above Tranches (2017: $155,429) and were included in stock-based compensation in the statement of operations with corresponding credit to additional paid-in-capital. As at November 30, 2018, there were 6,706,500 stock options outstanding and 5,606,500 stock options vested, with remaining contractual life terms ranging from 3.71 to 4.91 years.

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 8 - RELATED PARTY TRANSACTIONS AND BALANCES	The Company’s transactions with related parties were carried out on normal commercial terms and in the normal course of the Company’s business. Other than disclosed elsewhere in the combined financial statements, the related party transactions and balances are as follows: Research and development expenses for the three months ended November 30, 2018 and 2017 include consulting charges from shareholders and related parties of $45,864 and $54,524, respectively.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 9 - COMMITMENTS	On March 8, 2016, the Company entered into an operating lease contract for its office premises in Oakville, Ontario for a three year and eight months term which commenced on May 1, 2016. The monthly lease payment is between $2,517 to $3,676 plus applicable taxes. On December 6, 2016, the Company entered into a second operating lease contract for its additional office premises in Oakville, Ontario for a three-year term commencing from January 1, 2017. The monthly lease payment is between $1,880 to $2,857 plus applicable taxes.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Nov. 30, 2018
Notes to Financial Statements
Note 10 - SUBSEQUENT EVENTS	The Company’s management has evaluated subsequent events up to January 14, 2019, the date the interim condensed combined financial statements were issued, pursuant to the requirements of ASC 855 and has determined there were no subsequent events to report.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Nov. 30, 2018
Summary Of Significant Accounting Policies
Use of Estimates	The preparation of unaudited interim combined financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited interim condensed combined financial statements and the reported amounts of revenues and expenses during the reporting period. Areas involving significant estimates and assumptions include: stock-based compensation, fair value of warrants, useful lives of equipment, deferred income tax assets and related valuation allowance, accruals and assessment of going concern assumption. Actual results could differ from those estimates. These estimates are reviewed periodically, and, as adjustments become necessary, they are reported in earnings in the period in which they become known.
Loss Per Share	The Company has adopted the FASB, ASC Topic 260-10 which provides for calculation of “basic” and “diluted” earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income or loss available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. Diluted earnings per share exclude all potentially dilutive shares if their effect is anti-dilutive. There were no potentially dilutive shares outstanding as at November 30, 2018 and February 28, 2018.
Fair Value of Financial Instruments	ASC 820 defines fair value, establishes a framework for measuring fair value and expands required disclosure about fair value measurements of assets and liabilities. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: • Level 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. • Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. • Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash and accounts payable. The Company’s cash, which is carried at fair value, is classified as a Level 1 financial instrument. The Company’s bank accounts are maintained with financial institutions of reputable credit, and therefore, bear minimal credit risk.
Stock Based Compensation	The Company accounts for stock-based payments in accordance with the provision of ASC 718, which requires that all stock-based payments issued to acquire goods or services, including grants of employee stock options, be recognized in the statement of operations based on their fair values, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense related to stock-based awards is recognized over the requisite service period, which is generally the vesting period. The Company accounts for stock-based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the guidelines in ASC 505-50. The Company issues compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services
Recently Issued Accounting Pronouncements	On March 1, 2018, the Company adopted the accounting pronouncement issued by the FASB to clarify existing guidance on revenue recognition. This guidance includes the required steps to achieve the core principle that a company should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The Company adopted this pronouncement on a modified retrospective and such adoption did not have a material impact on our combined financial position and/or results of operations. On March 1, 2018, the Company adopted the accounting pronouncement issued by the FASB to clarify how entities should present restricted cash and restricted cash equivalents in the statement of cash flows. This guidance requires entities to show changes in the total of cash, cash equivalents and restricted cash in the combined statement of cash flows. This guidance was adopted on a retrospective basis, and such adoption did not have a material impact on combined financial position and/or results of operations. In February 2016, an accounting pronouncement was issued by the FASB to replace existing lease accounting guidance. This pronouncement is intended to provide enhanced transparency and comparability by requiring lessees to record right-of-use assets and corresponding lease liabilities on the balance sheet for most leases. Expenses associated with leases will continue to be recognized in a manner similar to current accounting guidance. This pronouncement is effective for annual and interim periods beginning after December 15, 2018, with early adoption permitted. The Company is in the process of evaluating the impact of the adoption on the financial position and/or results of operations. In February 2016, an accounting pronouncement was issued by the FASB to replace existing lease accounting guidance. This pronouncement is intended to provide enhanced transparency and comparability by requiring lessees to record right-of-use assets and corresponding lease liabilities on the balance sheet for most leases. Expenses associated with leases will continue to be recognized in a manner similar to current accounting guidance. This pronouncement is effective for annual and interim periods beginning after December 15, 2018, with early adoption permitted. The adoption is required to be applied on a modified retrospective basis for each prior reporting period presented. The Company has not yet quantified the impact that the adoption of this pronouncement will have on its combined financial position and/or results of operations; however, management has begun a process to identify a complete population of its leases. Such process includes reviewing various contracts to identify whether such arrangements convey the right to control the use of an identified asset. The Company continue to evaluate the impact of the new accounting pronouncement, including enhanced disclosure requirements, on its business processes, controls and systems.

EQUIPMENT (Tables)

EQUIPMENT (Tables)	9 Months Ended
	Nov. 30, 2018
Equipment
EQUIPMENT	As at November 30, As at February 28, 2018 2018 $ $ Furniture 37,006 38,428 Computer equipment 36,699 32,406 Total cost 73,705 70,834 Less: Accumulated depreciation (46,597 ) (38,716 ) 27,108 32,118

STOCKHOLDERS' DEFICIENCY (Table

STOCKHOLDERS' DEFICIENCY (Tables)	9 Months Ended
	Nov. 30, 2018
Stockholders Deficiency
Schedule of fair value option granted assumptions	The fair value of each option granted is estimated at the time of grant using Black-Scholes option pricing model with the following assumptions: Tranche 1 Tranche 2 Tranche 3 Tranche 4 Tranche 5 Forfeiture rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Stock price $ 0.200 $ 0.200 $ 0.200 $ 0.160 $ 0.160 Exercise price $ 0.200 $ 0.200 $ 0.235 $ 0.200 $ 0.200 Volatility 291 % 259 % 136 % 123 % 123 % Market price $ 0.200 $ 0.200 $ 0.200 $ 0.160 $ 0.160 Risk free interest rate 1.49 % 1.62 % 2.70 % 3.01 % 2.91 % Expected life 5 Years 5 Years 5 Years 5 Years 5 Years Expected dividend rate 0.00 % 0.00 % 0.00 % 0.00 % 0.00 % Fair value of options $ 0.200 $ 0.160 $ 0.150 $ 0.130 $ 0.130
Schedule of Stock Option Activities	The following table summarizes the stock option activities of the Company: Number of options Weighted average exercise price Granted 8,706,500 0.208 Exercised — 0.208 Forfeited (2,000,000 ) 0.235 Outstanding as of November 30, 2018 6,706,500 0.200

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - $ / shares	9 Months Ended
	Nov. 30, 2018	Feb. 28, 2018	Feb. 28, 2017	Nov. 04, 2016	Oct. 31, 2016
Entity incorporation state name	Nevada
Entity incorporation date	Jan. 7, 2014
Common stock, par value	$ 0.001	$ 0.001		$ 0.001	$ 0.001
MBE [Member] | Share Exchange Agreement [Member]
Equity interests			100.00%
Aggregate exchange common stock shares			5,248,626
Common stock, par value			$ 0.001

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Nov. 30, 2018	Feb. 28, 2018
Going Concern
Accumulated deficit	$ (51,339,859)	$ (50,158,601)
Working capital deficit	$ (2,853,239)	$ (2,825,311)

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Nov. 30, 2018	Feb. 28, 2018
Equipment Details Abstract
Furniture	$ 37,006	$ 38,428
Computer equipment	36,699	32,406
Total cost	73,705	70,834
Less: Accumulated depreciation	(46,597)	(38,716)
Total	$ 27,108	$ 32,118

LOANS PAYABLE _ DUE TO RELATED

LOANS PAYABLE / DUE TO RELATED PARTIES / DUE TO A SHAREHOLDER (Details Narrative)	1 Months Ended	9 Months Ended
	May 30, 2018USD ($)shares	Nov. 30, 2018USD ($)	Nov. 30, 2018CAD ($)shares	Feb. 28, 2018CAD ($)shares
Loan payable			$ 2,931,742	$ 2,606,211
Due to related parties			105,000	225,417
Due to a shareholder			$ 757,533	$ 802,164
Shares to be issued | shares				1,249,101
Issuance of shares for debt settlement, Amount		$ 91,350
Debt Settlement Agreement [Member] | Related Party [Member]
Issuance of shares for debt settlement, Shares | shares	435,000
Issuance of shares for debt settlement, Amount	$ 91,350

STOCKHOLDERS' DEFICIENCY (Detai

STOCKHOLDERS' DEFICIENCY (Details) - $ / shares	9 Months Ended	12 Months Ended
	Nov. 30, 2018	Feb. 28, 2017
Forfeiture rate		0.00%
Stock price		$ 0.12
Exercise price		$ 0.40
Volatility		265.00%
Risk free interest rate		1.45%
Expected life		3 years
Expected dividend rate		0.00%
Tranche 1 [Member]
Forfeiture rate	0.00%
Stock price	$ 0.200
Exercise price	$ 0.200
Volatility	291.00%
Market price	$ 0.200
Risk free interest rate	1.49%
Expected life	5 years
Expected dividend rate	0.00%
Fair value of options	$ 0.200
Tranche 2 [Member]
Forfeiture rate	0.00%
Stock price	$ 0.200
Exercise price	$ 0.200
Volatility	259.00%
Market price	$ 0.200
Risk free interest rate	1.62%
Expected life	5 years
Expected dividend rate	0.00%
Fair value of options	$ 0.160
Tranche 3 [Member]
Forfeiture rate	0.00%
Stock price	$ 0.200
Exercise price	$ 0.235
Volatility	136.00%
Market price	$ 0.200
Risk free interest rate	2.70%
Expected life	5 years
Expected dividend rate	0.00%
Fair value of options	$ 0.150
Tranche 4 [Member]
Forfeiture rate	0.00%
Stock price	$ 0.160
Exercise price	$ 0.200
Volatility	123.00%
Market price	$ 0.160
Risk free interest rate	3.01%
Expected life	5 years
Expected dividend rate	0.00%
Fair value of options	$ 0.130
Tranche 5 [Member]
Forfeiture rate	0.00%
Stock price	$ 0.160
Exercise price	$ 0.200
Volatility	123.00%
Market price	$ 0.160
Risk free interest rate	2.91%
Expected life	5 years
Expected dividend rate	0.00%
Fair value of options	$ 0.130

STOCKHOLDERS' DEFICIENCY (Det_2

STOCKHOLDERS' DEFICIENCY (Details 1) - $ / shares	3 Months Ended	9 Months Ended
	Nov. 30, 2018	Nov. 30, 2018
Number of options
Granted		8,706,500
Exercised	6,706,500
Forfeited		(2,000,000)
Outstanding as of November 30, 2018	6,706,500	6,706,500
Weighted average exercise price
Granted		$ 0.208
Exercised		0.208
Forfeited		0.235
Outstanding as of November 30, 2018	$ 0.200	$ 0.200

STOCKHOLDERS' DEFICIENCY (Det_3

STOCKHOLDERS' DEFICIENCY (Details Narrative)	Oct. 15, 2018shares	May 14, 2018shares	Jan. 05, 2018USD ($)shares	Oct. 29, 2018shares	Nov. 27, 2017shares	Aug. 16, 2017shares	Nov. 30, 2018USD ($)$ / sharesshares	Nov. 30, 2017USD ($)shares	Nov. 30, 2018USD ($)$ / sharesshares	Nov. 30, 2017USD ($)shares	Feb. 28, 2018USD ($)$ / sharesshares	Feb. 28, 2017USD ($)Integer$ / sharesshares	Jul. 26, 2018$ / sharesshares	Jul. 04, 2018$ / sharesshares	May 31, 2018shares	May 30, 2018shares	Jan. 08, 2018$ / sharesshares	Apr. 20, 2017shares	Nov. 04, 2016$ / sharesshares	Oct. 31, 2016$ / sharesshares	Oct. 03, 2016$ / sharesshares
Common stock, shares issued							136,353,318		136,353,318		132,883,504
Common stock, par value | $ / shares							$ 0.001		$ 0.001		$ 0.001								$ 0.001	$ 0.001
Common stock, shares authorized							300,000,000		300,000,000		300,000,000								300,000,000	300,000,000
Preferred stock, par value | $ / shares							$ 0.001		$ 0.001		$ 0.001								$ 0.001	$ 0.001
Preferred stock, shares authorized							20,000,000		20,000,000		20,000,000								20,000,000	20,000,000
Issuance of shares for services, Shares			5,674,944
Issuance of shares for services, Amount | $			$ 1,418,736								$ 1,418,736
Restricted common stock issued and outstanding percentage																					62.50%
Restricted common stock																					5,000,000
Stock Purchase agreement per share | $ / shares																					$ 0.037
Forfeited shares									2,000,000
Shares to be issued											1,249,101
Common stock, shares outstanding							136,353,318		136,353,318		132,883,504
Preferred stock, shares issued							1,000,000		1,000,000		1,000,000
Percentage of aggregate valuation												20.00%
Common stock, shares converted												100
Number of votes | Integer												200
Preferred stock, shares												1,000,000
Preferred stock, value | $												$ 38,694,414
Premium												11.15%
Merger and stock price | $ / shares												$ 0.69
Warrant issued												18,275,000
Strike price | $ / shares												$ 0.40
Expiration date												Dec. 1, 2019
Forfeiture rate												0.00%
Stock price | $ / shares												$ 0.12
Exercise price | $ / shares												$ 0.40
Volatility												265.00%
Risk free interest rate												1.45%
Expected life												3 years
Expected dividend rate												0.00%
Fair value of warrants | $												$ 2,110,333
Outstanding warrants							18,275,000		18,275,000		18,275,000
Contractual life remaining									1 year		1 year 9 months
Stock options outstanding							6,706,500		6,706,500		5,606,500
Stock options issued							6,706,500
Stock-based compensation | $							$ 17,316	$ 155,429	$ 323,404	$ 744,399
Stock options vested							5,606,500		5,606,500
Minimum [Member]
Vested contractual life remaining									3 years 8 months 16 days
Maximum [Member]
Vested contractual life remaining									4 years 10 months 28 days
MBE [Member] | Share Exchange Agreement [Member]
Common stock, shares issued								4,720,532		4,720,532					528,094
Common stock shares reserved for future issuance												5,248,626
Restricted common stock issued and outstanding												157,458,778
Common stock, par value | $ / shares												$ 0.001
Debt Settlement Agreement [Member] | Related Party [Member]
Common stock, shares issued																435,000
Restricted Stock [Member]
Common stock, shares outstanding							91,353,318		91,353,318		87,883,504
Unrestricted Stock [Member]
Common stock, shares outstanding							45,000,000		45,000,000		45,000,000
Series A Preferred Stock [Member]
Preferred stock, shares issued																		1,000,000
Private Placement [Member]
Common stock, shares issued													1,785,714	721,006			2,488,028
Common stock, par value | $ / shares													$ 0.35	$ 0.35			$ 0.35
Shares to be issued													721,006
Stock Based Options [Member] | Tranche 1 [Member]
Vesting description						50% of the grants vested immediately and 50% vested one year from grant date
Fair value of warrants | $									$ 1,087,917
Stock Based Options [Member] | Tranche 1 [Member] | Director [Member]
Stock options issued						5,486,500
Stock options authorized						50,000,000
Stock Based Options [Member] | Tranche 2 [Member]
Vesting description					100% of the grants vested immediately
Fair value of warrants | $									19,353
Stock Based Options [Member] | Tranche 2 [Member] | Director [Member]
Stock options issued					120,000
Stock options authorized					50,000,000
Stock Based Options [Member] | Tranche 3 [Member]
Vesting description		25% of the grants vested on October 14, 2018 and thereafter 12.5% will vest every quarter
Fair value of warrants | $									308,668
Stock Based Options [Member] | Tranche 3 [Member] | Consultants [Member]
Stock options issued		2,000,000
Stock options authorized		50,000,000
Stock Based Options [Member] | Tranche 4 [Member]
Vesting description	25% of the grants will vest on January 15, 2019 and thereafter 25% will vest every quarter
Fair value of warrants | $									13,190
Stock Based Options [Member] | Tranche 4 [Member] | Consultants [Member]
Stock options issued	100,000
Stock options authorized	50,000,000
Stock Based Options [Member] | Tranche 5 [Member]
Vesting description				25% of the grants will vest on April 29, 2019 and thereafter 25% will vest every quarter
Fair value of warrants | $									$ 129,880
Stock Based Options [Member] | Tranche 5 [Member] | Consultants [Member]
Stock options issued				100,000
Stock options authorized				50,000,000

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
Related Party Transactions And Balances
Research and development expenses	$ 45,864	$ 54,524

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)	Dec. 06, 2016	Mar. 08, 2016
Operating lease contract	3 years	3 years 8 months
Minimum [Member]
Monthly lease payment	$ 1,880	$ 2,517
Maximum [Member]
Monthly lease payment	$ 2,857	$ 3,676