Snipp Interactive (SNIPF) 20-F 15 May 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2018
Details
Registrant Name	Snipp Interactive Inc.
Registrant CIK	0001613092
SEC Form	20-F
Period End date	Dec. 31, 2018
Fiscal Year End	--12-31
Trading Symbol	SNIPF
Tax Identification Number (TIN)	000000000
Number of common stock shares outstanding	177,736,675
Public Float		$ 7,620,280
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Shell Company	false
Emerging Growth Company	false
Amendment Flag	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)		Dec. 31, 2018	Dec. 31, 2017
Current
Cash	[1]	$ 1,594,429	$ 386,630
Accounts receivable, net of allowance for doubtful accounts		2,378,671	3,815,278
Deposits, prepaid expenses and other assets		716,877	498,151
Current assets		4,689,977	4,700,059
Equipment	[2]	43,419	66,329
Intangible assets	[3]	4,701,199	5,121,845
Goodwill		3,343,129	3,343,129
Assets		12,777,724	13,231,362
Current
Accounts payable and accrued liabilities		2,861,051	2,542,885
Deferred revenue		561,760	959,881
Due to related parties	[4]	77,244	44,972
Working Capital Line of Credit	[5]	0	933,159
Liabilities		3,500,055	4,480,897
Shareholders' equity
Common shares	[6]	29,523,285	26,186,684
Warrants	[6]	421,796	421,796
Contributed surplus	[6]	5,127,412	4,797,541
Deficit		(24,492,047)	(21,395,878)
Accumulated other comprehensive loss		(1,302,777)	(1,259,678)
Equity		9,277,669	8,750,465
Equity and liabilities		$ 12,777,724	$ 13,231,362
[1]	(Note 3)
[2]	(Note 5)
[3]	(Note 6)
[4]	(Note 7)
[5]	(Note 14)
[6]	(Note 9)

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Parenthetical - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Details
Allowance for Doubtful Accounts Receivable, Current	$ 15,309	$ 24,693

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Details
REVENUE		$ 12,151,286	$ 12,879,019	$ 11,223,727
EXPENSES
Salaries and compensation (Note 7)	[1]	7,087,464	9,175,637	11,448,476
General and administrative		960,488	1,145,136	1,360,966
Campaign infrastructure		4,240,261	3,808,721	3,808,736
Professional fees		210,064	265,875	415,988
Marketing and investor relations		298,555	92,138	244,119
Travel		114,885	86,473	304,551
Bad debt expense		37,194	226,085	51,410
Amortization of intangibles (Note 6)	[2]	1,952,641	1,714,339	1,472,943
Depreciation of equipment (Note 5)	[3]	30,635	45,825	51,627
Stock-based compensation (Note 7 & 9)		257,313	560,093	1,117,642
Expenses, by nature		15,189,500	17,120,322	20,276,458
Net loss before interest, foreign exchange, change in fair value of derivative liability, change in fair value of acquisition consideration payable in equity and taxes		(3,038,214)	(4,241,303)	(9,052,731)
Interest (expense) income		(8,236)	(93,583)	467
Foreign exchange loss		(5,649)	(65,501)	(27,817)
Change in fair value of derivative liability (Note 8)	[4]	0	0	31,834
Change in fair value of acquisition consideration payable in equity (Note 8)		0	0	537,381
Net loss before tax provision		(3,052,099)	(4,400,387)	(8,510,866)
Provision for taxes (Note 15)	[5]	(44,070)	(43,484)	(61,856)
Net loss for the year		(3,096,169)	(4,443,871)	(8,572,722)
Items that may be reclassified subsequently to loss
Cumulative translation adjustment		(43,099)	139,930	(365,198)
Comprehensive loss for the year		$ (3,139,268)	$ (4,303,941)	$ (8,937,920)
Basic and diluted loss per common share		$ (0.01)	$ (0.03)	$ (0.07)
Weighted average number of common shares outstanding - basic and diluted		210,102,756	157,529,807	122,906,690
[1]	Note 7.
[2]	(Note 6)
[3]	(Note 5)
[4]	(Note 8)
[5]	Note 15.

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (DEFICIENCY) - USD ($)		Common Shares	Warrants	Contributed Surplus	Accumulated Other Comprehensive Loss	Deficit	Total
Equity at beginning of period at Dec. 31, 2015		$ 16,972,290	$ 421,796	$ 3,311,327	$ (1,034,410)	$ (8,379,285)	$ 11,291,718
Number of shares outstanding at beginning of period at Dec. 31, 2015		105,753,715
Private placement shares issued		$ 5,275,554	0	0	0	0	5,275,554
Number of Private placement shares issued		22,323,334
Financing issuance costs		$ (72,980)	0	0	0	0	(72,980)
Stock options exercised		$ 14,600	0	0	0	0	14,600
Number of Stock Options Exercised		100,000
Warrants exercised, Value		$ 40,898	0	0	0	0	40,898
Warrants exercised, Shares		158,000
Hip Digital acquisition shares issued, Value		$ 393,801	0	0	0	0	393,801
Hip Digital acquisition shares issued, Shares		3,033,813
Hip Digital employee shares issued, Value		$ 191,484	0	0	0	0	191,484
Hip Digital employee shares issued, Shares		1,167,813
Stock-based compensation		$ 0	0	926,121	0	0	926,121
Cumulative translation adjustment		0	0	0	(365,198)	0	(365,198)
Net loss for the year		$ 0	0	0	0	(8,572,722)	(8,572,722)
Number of shares outstanding at end of period at Dec. 31, 2016		132,536,675
Equity at end of period at Dec. 31, 2016		$ 22,815,647	421,796	4,237,448	(1,399,608)	(16,952,007)	9,123,276
Private placement shares issued		$ 3,375,076	0	0	0	0	3,375,076
Number of Private placement shares issued		45,000,000
Financing issuance costs		$ (19,927)	0	0	0	0	(19,927)
Stock options exercised		$ 15,888	0	0	0	0	15,888
Number of Stock Options Exercised		200,000
Stock-based compensation		$ 0	0	560,093	0	0	560,093
Cumulative translation adjustment		0	0	0	139,930	0	139,930
Net loss for the year		$ 0	0	0	0	(4,443,871)	(4,443,871)
Number of shares outstanding at end of period at Dec. 31, 2017		177,736,675
Equity at end of period at Dec. 31, 2017		$ 26,186,684	421,796	4,797,541	(1,259,678)	(21,395,878)	8,750,465
Private placement shares issued		$ 3,018,950	0	0	0	0	3,018,950
Number of Private placement shares issued		37,916,667
Financing issuance costs		$ (109,791)	0	0	0	0	(109,791)
Fair value of finder's warrants, Value		(72,558)	0	72,558	0	0	0
Ziploop acquisition shares issued, Value	[1]	$ 500,000	0	0	0	0	500,000
Ziploop acquisition shares issued, Shares	[1]	10,510,562
Stock-based compensation		$ 0	0	257,313	0	0	257,313
Cumulative translation adjustment		0	0	0	(43,099)	0	(43,099)
Net loss for the year		$ 0	0	0	0	(3,096,169)	(3,096,169)
Number of shares outstanding at end of period at Dec. 31, 2018		226,163,904
Equity at end of period at Dec. 31, 2018		$ 29,523,285	$ 421,796	$ 5,127,412	$ (1,302,777)	$ (24,492,047)	$ 9,277,669
[1]	Note 10.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the year		$ (3,096,169)		$ (4,443,871)		$ (8,572,722)
Items not involving cash:
Amortization of intangible assets		1,952,641		1,714,339		1,472,943
Depreciation of equipment		30,635		45,825		51,627
Stock-based compensation		257,313		560,093		1,117,642
Change in fair value of derivative liability		0		0		(31,834)
Change in fair value of acquisition consideration payable in equity		0		0		(537,381)
Changes in non-cash working capital items:
Accounts receivable		1,436,607		427,110		(1,300,575)
Deposits, prepaid expenses and other assets		(218,726)		(211,559)		30,275
Accounts payable and accrued liabilities		318,166		(133,761)		406,563
Deferred revenue		(398,121)		(1,001,741)		1,069,857
Due to related parties		32,272		(31,638)		(480,445)
Net cash flows generated by (used in) operating activities		314,618		(3,075,203)		(6,774,050)
CASH FLOWS FROM INVESTING ACTIVITIES
Additions to equipment		(7,725)		(6,315)		(35,507)
Additions to intangible assets		(1,006,995)		(1,351,597)		(1,639,771)
Acquisition of Ziploop assets (Note 10)	[1]	(25,000)
Due to Swiss Post		0		0		(861,956)
Net cash flows used in investing activities		(1,039,720)		(1,357,912)		(2,537,234)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from common shares issued		3,018,950		3,375,076		5,275,554
Share issuance costs		(109,791)		(19,927)		(72,980)
Proceeds from warrants exercised		0		0		17,268
Proceeds from options exercised		0		15,888		14,600
(Repayment of) proceeds from working capital line of credit		(933,159)		(1,066,841)		2,000,000
Net cash flows provided by financing activities		1,976,000		2,304,196		7,234,442
Effect of exchange rate changes on cash		(43,099)		139,930		(244,156)
Change in cash for the year		1,207,799		(1,988,989)		(2,320,998)
Cash and cash equivalents, beginning of year		386,630	[2]	2,375,619		4,696,617
Cash and cash equivalents, end of year		$ 1,594,429	[2]	$ 386,630	[2]	$ 2,375,619
[1]	Note 10.
[2]	(Note 3)

1 NATURE OF OPERATIONS

1 NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2018
Notes
1 NATURE OF OPERATIONS	1 NATURE OF OPERATIONS Snipp Interactive Inc. (the “Company” or “Snipp”) was incorporated under the Business Corporations Act Unless otherwise indicated in these consolidated financial statements, references to “$” are to U.S. dollars. These consolidated financial statements have been prepared on a going concern basis, which assumes the realization of assets and settlement of liabilities in the normal course of business. The registered address, head office, principal address and records office of the Company are located at 530 Richmond St West, Rear Lower Level, Toronto, Ontario, M5V 1K4, Canada. The consolidated financial statements were authorized for issuance by the Board of Directors on April 29, 2019. The Company has a working capital surplus of $1,189,922 (2017 - $219,162), a net loss of $3,096,169, accumulated deficit of $24,492,047 and positive cash flows from operations of $314,618. Management is of the opinion that sufficient working capital is available from its financings and will be obtained from operations to meet the Company's liabilities and commitments as they come due for the next twelve months.

2 SIGNIFICANT ACCOUNTING POLICI

2 SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Notes
2 SIGNIFICANT ACCOUNTING POLICIES	2 SIGNIFICANT ACCOUNTING POLICIES Statement of Compliance These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations issued by the IFRS Interpretations Committee (“IFRIC”). The policies applied in these consolidated financial statements are based on IFRS in effect as at December 31, 2018. Basis of presentation The consolidated financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value through profit and loss, which are stated at their fair value. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting except for cash flow information. Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned legal subsidiaries Snipp Interactive Inc. (formerly Consumer Impulse, Inc.), which was incorporated in Delaware, USA, Snipp Interactive (India) Private Limited, which was incorporated in India, Snipp Interactive Limited (formerly Swiss Post Solutions Ireland Limited), which was incorporated in Ireland, Snipp Interactive Limited, which was incorporated in the United Kingdom, Snipp Interactive AG, which was incorporated in Switzerland, Hip Digital Media, Inc., which was incorporated in Delaware, USA and Hip Digital Media Inc., which was incorporated in British Columbia, Canada. All material inter-company balances and transactions have been eliminated. Equipment Equipment are recorded at cost and depreciated over their estimated useful lives as follows: Office equipment 3-5 years Straight-line Computer equipment 3-5 years Straight-line Intangible Assets Intangible assets are recorded at cost when internally generated assets and at fair value when acquired during a business acquisition. Intangible assets are amortized over their estimated useful lives as follows: Software platform 5 years Straight-line Acquired intellectual property 5 years Straight-line Acquired customer relationships 5 years Straight-line Acquired music label contracts 5 years Straight-line Software platform Certain costs incurred in connection with the development of software to be used internally or for providing services to customers are capitalized once a project has progressed beyond a conceptual, preliminary stage to that of application development. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Company are recognized as intangible assets when the following criteria are met: · · · · · · Costs that qualify for capitalization include both internal and external costs. These costs are amortized over their expected useful lives estimated at 5 years. Residual values are reviewed at the end of each reporting period and adjusted if appropriate. Acquired intellectual property The Company acquired intellectual properties from various acquisitions. The acquired intellectual properties are an intelligent learning platform, a customer loyalty management platform and a rewards platform. These acquired intellectual properties are being amortized over the estimated useful life of 5 years. Acquired customer relationships The Company acquired customer relationships from various acquisitions. The acquired customer relationships represent the customer base and corresponding contracts that have been generating revenue for the acquired businesses in prior and current fiscal periods. The value of these acquired customer relationships is being amortized over the estimated useful life of 5 years. Acquired music label contracts The Company acquired music label contracts from a past acquisition. The acquired music label contracts represent contracts with music labels that provide for the procurement of music content at wholesale pricing and that are then sold for profit to customers as part of customer revenue contracts that have been generating revenue in prior and current fiscal periods. The value of these acquired music label contracts is being amortized over the estimated useful life of 5 years. Critical judgement and accounting estimates The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported expenses during the period. Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period relate to provisions for receivables, depreciation, impairment testing, determining the fair value of identifiable assets acquired and liabilities assumed in a business combination, determining the risk free rate of return, expected volatility and future market conditions when calculating the fair value of stock options and warrants, and determining fair values of financial instruments. Actual results could differ from these estimates due to the underlying uncertainty that could result in a material adjustment to the carrying amounts of assets, liabilities, and equity in the event that actual results differ from assumptions made, relate to, but are not limited to, the following: i) The recoverability of accounts receivable and the expected credit loss allowance that are included in the consolidated statements of financial position are based on historical collection of receivables. ii) The inputs used in accounting for share-based payments expense included in profit and loss calculated using the Black-Scholes option pricing model (Note 9). iii) The carrying value of intangible assets (capitalized software development, customer relationships, intellectual property and music label contracts) that are included in the consolidated statements of financial position are based on management assessments of the recoverable amount of the asset. As well, management estimates on the capitalized costs that are directly attributable to the development of the intangible asset (Note 6). iv) The estimates used in determining the fair value for the Derivative Liability, which is composed of valuations of Financing warrants, as defined and described in Note 8, utilizes estimates made by management in determining the appropriate input variables in the Black-Scholes valuation model as disclosed in Note 8. v) The carrying value of goodwill and intangibles acquired from acquisitions and estimates on any assumptions underlying the analysis of impairment. vi) The purchase price allocation corresponding to completed acquisitions and the related contingent considerations (Note 10). Revenue from contracts with customers The Company provides a full suite of promotions-related marketing services in the US, Canada and internationally, and generates revenue by designing, constructing, implementing and managing these promotions marketing services for its customers. The Company adopted IFRS 15 on January 1, 2018. IFRS 15 introduces a single, principles-based, five-step model for the recognition of revenue when control of goods is transferred to the customer. The five steps are: identify the contract(s) with the customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to each performance obligation and recognize revenue as each performance obligation is satisfied. IFRS 15 also requires enhanced disclosures about revenue to help users better understand the nature, amount, timing and uncertainty of revenue and cash flows from contracts with customers. There is no impact to the timing or amounts of revenue recognized in its statement of operations upon the adoption of the standard. Arrangements with multiple deliverables Many of the Company’s arrangements with customers include multiple performance obligations such as campaign development and campaign management which are delivered at varying times. In these cases, the Company treats the delivered items as separate performance obligations of accounting if they have value to the customer on a stand-alone basis and, where the arrangement includes a general right of return relative to the delivered item, delivery or performance of undelivered items is considered probable and substantially in the Company’s control. The Company allocates the total arrangement consideration to all performance obligations using its best estimate of their relative fair value, since vendor specific objective or third-party evidence of the selling price is generally unavailable. It then recognizes revenue on the different performance obligations in accordance with the policies set out above. Business combinations The acquisition of a business is accounted for using the acquisition method. The consideration for an acquisition is measured at the aggregate of the fair values, at the date of exchange, of the assets transferred, the liabilities incurred to former owners of the acquired business, and equity instruments issued by the acquirer in exchange for control of the acquired business. The acquired business’ identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 are recognized at their fair values at the acquisition date, except for income taxes which are measured in accordance with IAS 12, Income Taxes. To the extent that the aggregate of the fair value of consideration paid, the amount of any noncontrolling interest and the fair value of any previously held interest in the acquiree exceeds the fair value of the net identifiable tangible and intangible assets, goodwill is recognized. To the extent that this excess is negative, the excess is recognized as a gain in income. Income taxes Income tax expense consists of current and deferred tax expense. Current and deferred taxes are recognized in profit or loss except to the extent that it relates to items recognized directly in equity or other comprehensive loss. Current tax is recognized and measured at the amount expected to be recovered from or payable to the taxation authorities based on the income tax rates enacted or substantively enacted at the end of the reporting period and includes any adjustment to taxes payable in respect of previous years. Deferred tax is recognized on any temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable earnings. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realized, or the liability is settled based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. The effect of a change in the enacted or substantively enacted tax rates is recognized in net earnings and comprehensive income or in equity depending on the item to which the adjustment relates. Deferred tax assets are recognized to the extent future recovery is probable. At each reporting period end, deferred tax assets are reduced to the extent that it is no longer probable that sufficient taxable earnings will be available to allow all or part of the asset to be recovered. Foreign currencies IFRS requires that the functional currency of each entity in the consolidated group be determined separately and that each entity’s financial results and position should be measured using the currency of the primary economic environment in which the entity operates. The functional currency of the Company is the Canadian Dollar, the functional currency of its wholly-owned legal subsidiaries are: Snipp Interactive Inc. (formerly Consumer Impulse, Inc.), - U.S. Dollar; Snipp Interactive (India) Private Limited, - Indian Rupee; Snipp Interactive Limited (formerly Swiss Post Solutions Ireland Limited), - European Euro; Snipp Interactive Limited (United Kingdom), - British Pound; Snipp Interactive AG, - Swiss Franc; Snipp Cann Inc, - U.S. Dollar; Hip Digital Media, Inc. (USA), - U.S. Dollar; and Hip Digital Media Inc. (Canada), - Canadian Dollar. The presentation currency of the Company’s consolidated financial statements is the U.S. dollar (“$”). Under IFRS, when the Company translates the financial statements of entities from their functional currency to the presentation currency, assets and liabilities are translated into U.S. dollars at the exchange rate in effect at the end of the reporting period. Share capital, warrants, equity reserves, other comprehensive income, and deficit are translated into U.S. dollars at historical exchange rates. Revenues and expenses are translated into U.S. dollars at the average exchange rate for the period. Foreign exchange gains and losses on translation are included in other comprehensive loss. Within each entity, transactions denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the dates of the transactions, and monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate prevailing at the end of the reporting period. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in profit or loss. Foreign exchange gains and losses on intercompany loans receivable from foreign operations, for which settlement is neither planned nor likely to occur in the foreseeable future are recognized in other comprehensive income and accumulated in a separate component of equity, irrespective of the currency the intercompany loan is denominated in. In substance, such an item forms part of the Company’s net investment in the foreign operation. Such items are reclassified from equity to profit or loss on disposal of the net investment in foreign operations. Financial instruments The Company adopted IFRS 9 on January 1, 2018. IFRS 9 set out requirements for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. This standard replaces IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 largely retained the existing requirements in IAS 39 for the classification and measurement of financial liabilities and the adoption of IFRS 9 has not had a significant effect on our accounting policies related to financial liabilities. However, it eliminates the previous IAS 39 categories for financial assets of held to maturity, loans and receivables and available for sale. Under IFRS 9, on initial recognition, a financial asset is classified as measured at: fair value through profit and loss (“FVTPL”), fair value through other comprehensive income (“FVOCI”) or at amortized cost. In addition, the standard amended some of the requirements of IFRS 7, Financial Instruments: Disclosures, including the requirement for added disclosures about investments in equity instruments measured at FVOCI and guidance on financial liabilities and derecognition of financial instruments. The Company adopted the standard on January 1, 2018. Retrospective application was required, but there was no requirement to restate comparative periods disclosed. (a) Classification The following summarizes the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 in the following table: Measurement Categories Financial instruments: IAS 39 IAS 9 Cash FVTPL Amortized cost Accounts receivable Loans and receivables Amortized cost Deposits and prepaid assets Amortized cost Amortized cost Accounts payable and accrued liabilities Other financial liabilities Amortized cost Due to related parties Other financial liabilities Amortized cost Working capital line of credit Other financial liabilities Amortized cost The Company determined the modifications made did not result in a material difference under the new classification of IFRS 9. (b) Measurement Financial assets Financial assets at FVTOCI Elected investments in equity instruments at FVTOCI are initially recognized at fair value plus transaction costs. Subsequently they are measured at fair value, with gains and losses arising from changes in fair value recognized in other comprehensive income. Financial assets at amortized cost Financial assets at amortized cost are initially recognized at fair value, plus adjustments for transaction costs, and then subsequently measured at amortized cost using the effective interest rate method, with gains and losses recorded as a charge against earnings. Transaction costs related to financial assets measured at fair value, through the consolidated statements of comprehensive loss, are expensed as incurred. Financial assets at FVTPL Financial assets carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of operations. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets held at FVTPL are included in the consolidated statements of operations in the period in which they arise. Financial liabilities All financial liabilities are initially recorded at fair value and designated upon inception as FVTPL or amortized cost. Financial liabilities classified as amortized cost are initially recognized at fair value less directly attributable transaction costs. After initial recognition, other financial liabilities are subsequently measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial instrument and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial instrument or, where appropriate, a shorter period. The Company’s trade and other payables, dues to related parties, and working capital line of credit are classified as amortized cost. (c) Impairment of financial assets at amortized cost A financial asset carried at amortized cost is considered impaired if objective evidence indicates that one or more events have had a negative effect on the estimated future cash flow of that asset and that the estimated future cash flow of that asset can be estimated reliability. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. For trade receivables, the Company uses a combined approach of specific account identification and a provision matrix to estimate the lifetime expected impairment. For all other financial assets, the Company uses specific identification to determine the amount of expected impairment. Losses are recognized in the consolidated statement of operations and comprehensive loss and reflected as an expected credit loss allowance against the financial asset. When a subsequent event causes the amount of the allowance to decrease, the decrease in allowance is reversed through the consolidated statement of operations and comprehensive loss. The adoption of the expected credit loss impairment model under IFRS 9 had no material impact on the carrying amounts of our financial assets on the transition date given the financial assets measured at amortized cost are composed of cash and accounts receivable and no impairment has been recognized at the report date. Impairment Financial assets Under IFRS 9, a financial asset not carried at fair value through profit or loss is assessed at the end of each reporting period to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between the asset’s carrying value and its fair value. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. Non-financial assets The carrying amounts of the Company’s definite-life non-financial assets are reviewed at the end of each reporting period to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset is the greater of its value in use and its fair value less costs of disposal. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”, or “CGU”). An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in prior periods are assessed at the end of each reporting period for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. Impairment Goodwill is tested for impairment annually and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU to which goodwill relates. Where the recoverable amount of the CGU, including goodwill, is less than its carrying value, an impairment loss is recognized. Impairment losses related to goodwill cannot be reversed in future periods. Loss per share Basic loss per share is calculated by dividing the loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the loss attributable to common shareholders equals the reported loss attributable to owners of the Company. In calculating the diluted loss per share, the weighted average number of common shares outstanding assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period. For the periods presented, all options and warrants were anti-dilutive. Share-based payments The Company uses the fair value method whereby the Company recognizes compensation costs for the granting of all stock options and direct awards of stock based on their fair value over the period of vesting using the Black-Scholes option pricing model. Any consideration paid by the option holders to purchase shares is credited to common shares. Share-based payment arrangements in which the Company receives goods or services as consideration for its own equity instruments are accounted for as equity settled share-based payment transactions and measured at the fair value of goods or services received. If the fair value of the goods or services received cannot be estimated reliably, the share-based payment transaction is measured at the fair value of the equity instruments granted at the date the Company receives the goods or the services. Adoption of accounting standards Effective January 1, 2018, the Company adopted IFRS 9 which was issued in November 2009 and subsequently amended as part of an ongoing project to replace IAS 39 Financial instruments: Recognition and measurement. The standard introduces new requirements for classifying and measuring financial assets and liabilities. Adoption of this standard did not have a significant impact on the Company's consolidated financial statements. Effective January 1, 2019, the Company adopted IFRS 15, Revenue from Contracts with Customers (“IFRS 15”). IFRS 15 clarifies the principles for recognizing revenue from contracts with customers. IFRS 15 results in enhanced disclosures about revenue, provides guidance for transactions that were not previously addressed comprehensively (i.e. service revenue and contract modifications) and improves guidance for multiple-element arrangements. Adoption of this standard did not have a material effect on the Company's consolidated financial statements and related disclosures. Recent accounting pronouncements IFRS 16, “Leases”, will be effective for annual periods beginning on or after January 1, 2019. The most significant change introduced by IFRS 16 is a single lessee accounting model, bringing leases on balance sheet for lessees. Management anticipates that this standard will be adopted in the Company's consolidated financial statements for the year beginning January 1, 2019 and has determined there will be no material impact on the consolidated financial statements upon adoption of IFRS 16.

3 CASH

3 CASH	12 Months Ended
	Dec. 31, 2018
Notes
3 CASH	3 CASH Cash in the consolidated financial statements of financial position comprise of cash deposits held in financial institutions. The balance at December 31, 2018 consists of cash on deposit with major Canadian and US banks. December 31, 2018 December 31, 2017 Cash on deposit $ 1,594,429 $ 386,630 Total $ 1,594,429 $ 386,630

4 SEGMENTED INFORMATION

4 SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2018
Notes
4 SEGMENTED INFORMATION	4 SEGMENTED INFORMATION IFRS 8 “Operating Segments” defines an operating segment as i) a component of an entity that engages in business activities from which it may earn revenues and incur expenses; ii) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and to assess its performance; and iii) for which discrete financial information is available. The Company’s management and chief operating decision maker reviews performance of the Company on a consolidated basis and has integrated its products and services as one operating segment, which provides a full suite of mobile marketing and loyalty services in the United States, Ireland and internationally. Geographic information The Company has one operating segment, which provides a full suite of mobile marketing and loyalty services in the United States, Ireland and internationally. For the Company’s geographically segmented non-current assets (equipment and intangible assets, including goodwill), the Company has allocated based on location of assets as follows: December 31, 2018 December 31, 2017 United States $ 4,978,846 $ 5,950,539 Ireland 1,281,621 1,386,645 International 1,827,280 1,194,119 Total $ 8,087,747 $ 8,531,303 For the Company’s geographically segmented revenue, the Company has allocated revenue based on the location of the customer, as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 United States $ 9,588,256 $ 10,915,948 $ 9,134,602 Ireland 1,387,842 838,422 855,846 International 1,175,188 1,124,649 1,233,279 Total $ 12,151,286 $ 12,879,019 $ 11,223,727

5 EQUIPMENT

5 EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Notes
5 EQUIPMENT	5 EQUIPMENT December 31, 2018 Opening Closing Opening Depreciation Closing cost cost accumulated during the depreciation Net book balance Additions Disposals balance depreciation period balance value Office Equipment $ 18,026 $ - $ - $ 18,026 $ 14,729 $ 431 $ 15,160 $ 2,866 Computer Equipment 181,077 $ 7,725 - 188,802 118,045 30,204 148,249 40,553 $ 199,103 $ 7,725 $ - $ 206,828 $ 132,774 $ 30,635 $ 163,409 $ 43,419 December 31, 2017 Opening Closing Opening Depreciation Closing cost cost accumulated during the depreciation Net book balance Additions Disposals balance depreciation period balance value Office Equipment $ 18,026 $ - $ - $ 18,026 $ 10,353 $ 4,376 $ 14,729 $ 3,297 Computer Equipment 174,762 $ 6,315 - 181,077 76,596 41,449 118,045 63,032 $ 192,788 $ 6,315 $ - $ 199,103 $ 86,949 $ 45,825 $ 132,774 $ 66,329

6 INTANGIBLE ASSETS

6 INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Notes
6 INTANGIBLE ASSETS	6 INTANGIBLE ASSETS December 31, 2018 Opening Closing Opening Amortization Closing cost cost accumulated during the amortization Net book balance Additions Disposals balance amortization period balance value Software platform $ 4,499,350 $ 1,006,995 $ - $ 5,506,345 $ 1,606,831 $ 1,018,645 $ 2,625,476 $ 2,880,869 Intellectual property 2,495,000 525,000 - 3,020,000 1,301,333 498,996 1,800,329 1,219,671 Customer relationships 1,195,000 - - 1,195,000 633,008 239,004 872,012 322,988 Music label contracts 980,000 - - 980,000 506,333 195,996 702,329 277,671 $ 9,169,350 $ 1,531,995 $ - $ 10,701,345 $ 4,047,505 $ 1,952,641 $ 6,000,146 $ 4,701,199 December 31, 2017 Opening Closing Opening Amortization Closing cost cost accumulated during the amortization Net book balance Additions Disposals balance amortization period balance value Software platform $ 3,147,753 $ 1,351,597 $ - $ 4,499,350 $ 826,496 $ 780,335 $ 1,606,831 $ 2,892,519 Intellectual property 2,495,000 - - 2,495,000 802,333 499,000 1,301,333 1,193,667 Customer relationships 1,195,000 - - 1,195,000 394,004 239,004 633,008 561,992 Music label contracts 980,000 - - 980,000 310,333 196,000 506,333 473,667 $ 7,817,753 $ 1,351,597 $ - $ 9,169,350 $ 2,333,166 $ 1,714,339 $ 4,047,505 $ 5,121,845

7 RELATED PARTY TRANSACTIONS

7 RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Notes
7 RELATED PARTY TRANSACTIONS	7 RELATED PARTY TRANSACTIONS The related parties of the Company are key management personnel and officers. Related party transactions not disclosed elsewhere included in expenses for the years ended December 31, 2018, 2017 and 2016 are salaries and compensation of $968,307, $1,271,764 and $1,942,912, respectively, charged by officers and key management personnel of the Company. At December 31, 2018, $77,244 was due to officers and directors (2017 - $44,972). The amounts due to related parties represent unpaid salaries and compensation and unpaid expenses. The amounts are non-interest bearing, unsecured and have no specified terms of repayment. During the year ended December 31, 2018, related parties received stock-based compensation of $94,834 (2017 - $267,252 and 2016 - $743,525).

8 DERIVATIVE LIABILITY

8 DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2018
Notes
8 DERIVATIVE LIABILITY	8 DERIVATIVE LIABILITY The derivative liability is a non-cash liability that is not associated with any form of debt or convertible instrument. The derivative liability represents the Black-Scholes valuation of the Company’s Financing warrants that are subject to currency fluctuation as the exercise price of the Company’s Financing warrants is fixed in Canadian dollars and the functional currency of the Company was the U.S. dollar at the time of these issuances. This results in the warrants being considered a derivative as a variable amount of cash in the Company’s functional currency will be received on exercise. The fair value of this derivative liability fluctuates from period to period based on fluctuations in the share price, changing Black-Scholes inputs and changes in foreign exchange rates. These fair value changes are recognized through profit and loss. Financing Warrants Balance, December 31, 2015 $ 55,000 (31,834) Value of exercised warrants (23,166) Balance, December 31, 2016, 2017 and 2018 $ - The following assumptions were used for the Black-Scholes derivative liability valuation of the Financing warrants during 2016: Financing warrants (1) Financing warrants (2) Risk-free interest rate 0.43% 0.43% Expected life of warrants 0.00 years 0.00 years Annualized volatility 125% 125% Dividend rate 0.00% 0.00% (1) (2)

9 CAPITAL STOCK

9 CAPITAL STOCK	12 Months Ended
	Dec. 31, 2018
Notes
9 CAPITAL STOCK	9 CAPITAL STOCK Authorized Unlimited common shares, without par value Unlimited preferred shares, without par value, issuable in series: Unlimited Series 1 voting preferred shares, without par value, redeemable at C$0.0001 per share Share issuances On May 5, 2017, the Company announced a non-brokered private placement financing and closed a first tranche comprised of 14,165,000 common shares at a price of C$0.10 per share for gross proceeds of $1,043,509 (C$1,416,500). On June 23, 2017, the Company closed a second tranche comprised of 28,488,000 common shares at a price of C$0.10 per share for gross proceeds of $2,151,362 (C$2,848,800). On June 29, 2017, the Company closed a third and final tranche comprised of 2,347,000 common shares at a price of C$0.10 per share for gross proceeds of $180,205 (C$234,700). No commissions or finder's fees were paid in connection with the first, second or third tranches. The Company paid legal fees and filing fees of $19,927 (C$26,799) associated with the first, second and third tranches included in financing issue costs. On February 28, 2018, the Company announced a non-brokered private placement financing and closed a first tranche comprised of 8,500,000 common shares at a price of C$0.10 per share for gross proceeds of $667,165 (C$850,000). On March 12, 2018, the Company closed a second tranche comprised of 8,000,000 common shares at a price of C$0.10 per share for gross proceeds of $623,520 (C$800,000). On March 21, 2018, the Company closed a third tranche comprised of 2,500,000 common shares at a price of C$0.10 per share for gross proceeds of $192,925 (C$250,000). On March 28, 2018, the Company closed a fourth tranche comprised of 6,000,000 common shares at a price of C$0.10 per share for gross proceeds of $465,060 (C$600,000). On April 18, 2018, the Company closed a fifth and final tranche comprised of 10,000,000 common shares at a price of C$0.10 per share for gross proceeds of $792,800 (C$1,000,000) and also closed an over-allotment to the fifth tranche comprised of 2,916,667 common shares at a price of C$0.12 per share for gross proceeds of $277,480 (C$350,000). Commissions of $37,411 (C$48,000), $27,904 (C$36,000) and $28,541 (C$36,000) were paid in connection with the second, fourth and fifth tranches. In addition, 480,000 and 360,000 Finder's Warrants were issued in connection with the second and fourth tranches and 222,000 and 115,000 Finder's Warrants were issued in connection with the fifth tranche and the over-allotment to the fifth tranche. The Finder’s Warrants issued for the second, fourth and fifth tranches entitles the holder to purchase one common share at an exercise price of C$0.10 for a period of 2 years and the Finder's Warrants issued for the over-allotment to the fifth tranche entitles the holder to purchase one common share at an exercise price of C$0.12 for a period of 2 years. The fair value of the Finder’s Warrants was estimated on the date of issuance using the Black-Scholes option pricing model with the following assumptions: 2 year expected life, volatility of 125%, risk-free rate of 1.35% and dividend rate of 0%. The Finder’s Warrants were valued at $25,038 (C$32,125), $22,160 (C$28,590), $16,978 (C$21,415) and $8,382 (C$10,573) respectively, with aggregate amount of $72,558 being deducted from common shares as a cost of financing and a corresponding addition to contributed surplus during the year ended December 31, 2018. Filing fees of $15,935 (C$20,100) were also paid in connection with the fifth tranche. Stock options On October 26, 2018, disinterested shareholders approved and the Company adopted an amended fixed number incentive stock option plan which was previously approved on June 16, 2017 (the “Option Plan”) which provides that a committee of the Board of Directors appointed in accordance with the Option Plan (the “Committee”) may from time to time, in its discretion, and in accordance with the TSX-V requirements, grant to directors, officers and consultants of the Company, non-transferable options to purchase common shares (“Options”), reserving 45,232,780 shares, being 20% of the Company’s issued and outstanding shares as at October 26, 2018. Such Options will be exercisable for a period of up to 10 years from the date of grant. Vesting terms are determined at the time of grant by the Committee. In fiscal 2018, the Company recognized stock-based compensation expense of $257,313 corresponding to the vesting of stock options that were granted during the year ended December 31, 2018 and stock options that were granted during the year ended December 31, 2017. The options granted will be vested in current and future periods. In fiscal 2018, the Company granted 350,000 options with exercise price of C$0.065 on September 14, 2018 and 3,526,000 options with exercise price of C$0.10 on October 26, 2018. All options granted in fiscal 2018 have a five year expiry date from the date of grant. The options were valued at $13,541, and $150,082 respectively. The following assumptions were used for the Black-Scholes valuation of options granted in fiscal 2018 (Risk-free interest rate: 2.23% - 2.32%; expected life of option: 5.0 years; annualized volatility: 125%; dividend rate: 0.00%). All stock options have been granted in Canadian dollars. In fiscal 2017, the Company recognized stock-based compensation expense of $560,093 corresponding to the vesting of stock options that were granted during the year ended December 31, 2017 and stock options that were granted during the year ended December 31, 2016. The options granted will be vested in current and future periods. In fiscal 2017, the Company granted 4,207,000 options on June 13, 2017, 1,739,000 options on June 16, 2017, 500,000 options on November 1, 2017. All options granted in fiscal 2017 have an exercise price of C$0.10 and have a five year expiry date from the date of grant. The options were valued at $262,471, $102,958, and $33,232 respectively. The following assumptions were used for the Black-Scholes valuation of options granted in fiscal 2017 (Risk-free interest rate: 1.13% -1.60%; expected life of option: 5.0 years; annualized volatility: 125%; dividend rate: 0.00%). All stock options have been granted in Canadian dollars. In fiscal 2016, the Company recognized stock-based compensation expense of $1,117,642 corresponding to the vesting of stock options that were granted during the year ended December 31, 2016 and stock options that were granted during the year ended December 31, 2015. The options granted will be vested in current and future periods. In fiscal 2016, the Company granted 1,446,180 options on February 9, 2016, 2,100,000 options on February 11, 2016, 610,000 options on February 12, 2016, and 356,000 options on December 15, 2016. The options granted in February 2016 have an exercise price of C$0.38 and the options granted in December 2016 have an exercise price of C$0.15. All options granted in fiscal 2016 have a five year expiry date from the date of grant. The options were valued at $271,742, $459,851, $91,051, and $32,476 respectively. The following assumptions were used for the Black-Scholes valuation of options granted in fiscal 2016 (Risk-free interest rate: 0.37% - 0.47%; expected life of option: 5.0 years; annualized volatility: 125%; dividend rate: 0.00%). All stock options have been granted in Canadian dollars. Certain shares issued in connection with the acquisition of Hip Digital Media Inc. during fiscal 2016 resulted in an amount of $191,484 expensed to stock-based compensation with a corresponding amount being an addition to common shares. All stock options have been granted in Canadian dollars. Stock option activity is presented below: Number of Weighted Average Options Exercise Price C$ Outstanding, December 31, 2016 13,486,235 0.37 Exercised (200,000) 0.10 Cancelled (4,381,297) 0.54 Granted 6,446,000 0.10 Expired (725,000) 0.19 Outstanding, December 31, 2017 14,625,938 0.27 Cancelled (1,478,766) 0.18 Granted 3,876,000 0.10 Expired (1,750,000) 0.11 Outstanding, December 31, 2018 15,273,172 0.25 The weighted average remaining life of the stock options outstanding is 2.95 years as at December 31, 2018. As at December 31, 2018, the following stock options are outstanding and exercisable: Number of Options Number of Options Exercise Price Expiry Date Outstanding Exercisable C$ 200,000 200,000 $0.11 10-Apr-2019 50,000 50,000 $0.19 11-Aug-2019 100,000 100,000 $0.25 10-Sep-2019 200,000 200,000 $0.34 06-Nov-2019 175,000 175,000 $0.33 26-Nov-2019 1,250,000 1,250,000 $0.55 29-Dec-2019 410,000 410,000 $0.68 09-Feb-2020 25,000 25,000 $0.65 26-Mar-2020 100,000 100,000 $0.68 08-Jun-2020 814,258 814,258 $0.41 09-Jul-2020 445,000 445,000 $0.41 13-Aug-2020 85,000 85,000 $0.41 15-Sep-2020 200,000 200,000 $0.44 05-Oct-2020 200,000 200,000 $0.47 14-Oct-2020 400,000 400,000 $0.46 19-Oct-2020 0 0 $0.45 22-Oct-2020 60,000 60,000 $0.42 10-Nov-2020 2,080,580 1,387,053 $0.38 09-Feb-2021 to 12-Feb-2021 71,667 47,778 $0.15 15-Dec-2021 4,030,667 -1,343,555 $0.10 13-Jun-2022 to 16-Jun-2022 500,000 166,667 $0.10 01-Nov-2022 350,000 - $0.065 14-Sep-2023 3,526,000 - $0.10 26-Oct-2023 15,273,172 7,659,311 Warrants Equity Classification Liability Classification Number of Shares Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price Outstanding, December 31, 2015 25,408,646 0.37 258,000 C$0.15 Exercised – Financing warrants - - (158,000) C$0.15 Expired – Financing warrants - - (100,000) C$0.15 Outstanding, December 31, 2016 25,408,646 0.37 - - Expired – Financing warrants (11,492,158) 0.63 - - Expired – Financing warrants (7,727,800) 0.20 - - Outstanding, December 31, 2017 6,188,688 0.13 - - Expired – Financing warrants (6,188,688) 0.13 - - Outstanding, December 31, 2018 - - - - Finder’s Warrants Number of Shares Average Exercise Price C$ Outstanding, December 31, 2016 and 2017 - - Issued 1,177,000 0.10 Outstanding, December 31, 2018 1,177,000 - Each Finder’s Warrant entitles the holder to purchase one common share at the applicable exercise price for a period of 2 years from the date of issuance. The following assumptions were used for the Black-Scholes valuation of the Finder’s Warrants issued during the period ended December 31, 2018: Risk-free interest rate 1.35% Expected life of warrants 2.0 years Annualized volatility 125% Dividend rate 0.00% As at December 31, 2018 the following Finder’s Warrants are outstanding: Number of Common Shares Issuable Weighted Average Exercise Price C$ Expiry Date 480,000 0.10 12-Mar-20 360,000 0.10 28-Mar-20 222,000 0.10 18-Apr-20 115,000 0.12 18-Apr-20 1,177,000 0.10

10 ACQUISITION OF ZIPLOOP ASSET

10 ACQUISITION OF ZIPLOOP ASSETS	12 Months Ended
	Dec. 31, 2018
Notes
10 ACQUISITION OF ZIPLOOP ASSETS	10 ACQUISITION OF ZIPLOOP ASSETS On September 17, 2018, the Company acquired substantially all of the assets of Ziploop, Inc., a Delaware corporation (“Ziploop”), consisting primarily of Ziploop’s proprietary intellectual property assets (the “Acquisition”), as per the asset purchase agreement (the “Purchase Agreement”) with Ziploop dated September 7, 2018. The purchase price of the Acquisition is $525,000 (C$686,884) which has been paid in full by the issuance of 10,510,562 common shares (the “Shares”) at a price of CAN$0.062 per share and a cash payment of $25,000. The Shares are subject to a six-month hold period. Prior to closing the Company paid $25,000 as an exclusivity payment as per the letter of intent (the “LOI”) dated August 3, 2018. The acquired intellectual property provides an intelligent learning platform that when added to Snipp’s existing receipt processing platform, will result in a smarter, faster and more robust technology suite. The fair value of the consideration to Ziploop was calculated as follows: Exclusivity payment $ 25,000 Purchase price based on issuance of Shares 500,000 Consideration Payable $ 525,000 The Company’s purchase price allocation is as follows: Intellectual Property $ 525,000 $ 525,000

11. SUPPLEMENTAL DISCLOSURE REG

11. SUPPLEMENTAL DISCLOSURE REGARDING CASH FLOWS	12 Months Ended
	Dec. 31, 2018
Notes
11. SUPPLEMENTAL DISCLOSURE REGARDING CASH FLOWS	11. SUPPLEMENTAL DISCLOSURE REGARDING CASH FLOWS Year Year Year Ended Ended Ended December 31, December 31, December 31, 2018 2017 2016 Cash paid during the year for interest 8,236 93,583 5,514 Cash paid during the year for income taxes 44,070 43,484 - Transactions not involving cash: Fair value of acquisition consideration payable in equity (Note 10) 500,000 - - Fair value of warrants exercised - - 22,695

12 CAPITAL MANAGEMENT

12 CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2018
Notes
12 CAPITAL MANAGEMENT	12 CAPITAL MANAGEMENT The Company defines capital as all components of shareholders’ equity. The Company has a working capital line of credit as well as deferred revenue, due to related parties, accounts payable and accrued liabilities in the ordinary course of operations. The Board of Directors does not establish quantitative return on capital criteria for management due to the nature of the Company’s business. The Company does not pay dividends. The Company is not subject to any externally imposed capital requirements.

13 COMMITMENT

13 COMMITMENT	12 Months Ended
	Dec. 31, 2018
Notes
13 COMMITMENT	13 COMMITMENT The Company has leased office space in the US, Canada and Ireland. The remaining terms of the leases in the various locations range from 1 to 2 years. Future remaining minimum lease payments as at December 31, 2018 are as follows: 2019 $ 137,620 2020 30,902 $ 168,522

14 FINANCIAL INSTRUMENTS

14 FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
Notes
14 FINANCIAL INSTRUMENTS	14 FINANCIAL INSTRUMENTS Fair value Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values. The carrying value of accounts receivable excluding sales tax, due to related parties, accounts payable and accrued liabilities and working capital line of credit approximate their fair value because of the short-term nature of these instruments while cash is valued using a level 1 fair value measurement. December 31, 2018 December 31, 2017 Carrying Value Fair Value Carrying Value Fair Value Fair value through profit and loss – assets $1,594,429 $1,594,429 $386,630 $386,630 Fair value through profit and loss – liabilities - - - - $1,594,429 $1,594,429 $386,630 $386,630 Financial risk factors The Company’s risk exposures and the impact on the Company’s financial statements are summarized below. Credit risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and accounts receivable excluding sales tax. The Company places its cash with major financial institutions to limit risk from cash. The maximum exposure to credit risk is equal to the fair value or carrying value of the related financial assets. The Company’s receivables consist of amounts due from customers. Some customers settle their accounts past normal trade terms and in cases where amounts become uncollectible the Company recognizes bad debt expense to write off the uncollectible amounts. At December 31, 2018, the Company had $155,976 (December 31, 2017 - $490,039) in amounts due from customers greater than 90 days and during fiscal 2018 recognized bad debt expense of $37,194 (2017 - $226,085 and 2016 - $51,410). Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its obligations as they become due. Management is of the opinion that sufficient working capital is available from its financings and will be obtained from operations to meet the Company's liabilities and commitments as they come due. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating any investing and financing activities. Management and the Board of Directors are actively involved in the review, planning and approval of significant expenditures and commitments. In Fiscal 2016, the Company secured a four-million-dollar credit facility with Silicon Valley Bank. The credit facility wasan accounts receivable line of credit to provide the Company with additional working capital and was secured by the Company’s accounts receivable and intellectual property, consisting of all recognized and unrecognized intangible assets. As at December 31, 2017, the Company had drawn on $933,159 of the credit facility. The credit facility had a maturity date of November 22, 2017, which was extended to February 28, 2018 and was fully repaid on March 2, 2018. The credit facility bore interest at a range of prime plus 1.25% to 2.5%. During the year ended December 31, 2018, the Company incurred $8,236 in interest expense and during the year ended December 31, 2017, the Company incurred $93,583 in interest expense. The Company announced on May 31, 2018 that it secured a two-million-dollar credit facility with Bridge Bank. The credit facility is an accounts receivable line of credit to provide the Company with additional working capital and is secured by the Company’s accounts receivable and intellectual property, consisting of all recognized and unrecognized intangible assets. As at December 31, 2018, the Company had not drawn on the credit facility. The credit facility bears interest at prime plus 1.75%. Market risk Market risk is the risk of loss that may arise from changes in market factors such as interest rates, foreign exchange rates and commodity and equity prices. Such fluctuations may be significant. a) Interest rate The Company is exposed to interest rate risk to the extent that the cash maintained at financial institutions is subject to a floating rate of interest. The interest rate risks on cash and on the Company’s, obligations are not considered significant. A plus or minus 1% change in interest rates would affect profit or loss and comprehensive profit or loss by approximately $16,000 (2017 - $9,000). b) Foreign currency The Company is exposed to foreign currency risk on fluctuations related to cash, accounts receivable, accounts payable and accrued liabilities that are denominated in a foreign currency. As at December 31, 2018, the Company held cash as well as accounts payable and accrued liabilities denominated in the Canadian dollar, European Euro, Swiss Franc, and Indian Rupee and considers foreign currency risk low. The majority of the Company's foreign currency amounts are held in Canadian dollars. A plus or minus 1% change in Canadian foreign exchange rates would affect profit or loss and comprehensive profit or loss by less than $1,000 (2017 - $1,000). The following table summarizes the Company’s exposure to the Canadian currency: December 31, 2018 December 31, 2017 C$ C$ Cash and cash equivalents 73,202 135,049 Accounts receivable 257,492 390,017 Accounts payable and accrued liabilities (653,150) (770,108) Total (322,456) (245,042)

15 INCOME TAXES

15 INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Notes
15 INCOME TAXES	15 INCOME TAXES Income tax expense differs from the amount that would be computed by applying the federal and state statutory income tax rates to loss before income taxes. The reconciliation of the combined Canadian federal and provincial statutory income tax rate of 27% (2017 - 26%) to the effective tax rate is as follows: Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Net loss before income taxes $ (3,052,099) $ (4,400,387) $ (8,510,866) Expected income tax recovery at statutory rates (824,070) (1,144,101) (2,212,825) Effect on income taxes of: Difference in foreign tax rates - 118,040 (160,578) Tax rate changes and adjustments 67,620 1,414,049 (32,871) Prior year true-ups 40,540 (322,023) - Share based compensation and non- deductible expenses 142,490 212,376 461,925 Share issuance cost booked directly to equity (49,230) - - Foreign exchange rate translation adjustments 42,670 (175,106) - Utilization of losses not previously recognized - (123,309) (13,261) Change in tax benefits not recognized 623,980 63,558 2,019,466 Income tax expense $ 44,000 $ 43,484 $ 61,856 The following table summarizes the components of deferred tax: December 31, 2018 December 31, 2017 December 31, 2016 Deferred tax assets: Non-Capital Losses Carried Forward $ 206,770 $ 547,512 $ 1,380,983 Deferred tax liabilities: Equipment and intangible assets (200,230) (547,512) (1,373,186) Reserves (6,540) Note Payable - - (7,797) (206,770) (547,512) (1,380,983) Deferred taxes are provided as a result of temporary differences that arise due to the differences between the income tax values and the carrying amount of assets and liabilities. Deferred tax assets have not been recognized in respect of the following deductible temporary differences: December 31, 2018 December 31, 2017 December 31, 2016 Deferred tax assets: Other temporary differences - 16,390 74,838 Equipment 1,463,307 1,408.601 1,318,118 Intangible assets - 1,682 Share issuance and financing costs 381,882 458,062 630,643 Non-capital loss carry forwards 30,859,380 27,863,262 22,166,482 32,704,569 29,746,315 24,191,763 The Canadian non-capital loss carry forwards and U.S. net operating loss expire as noted in the table below. The net capital loss carry forward may be carried forward indefinitely, but can only be used to reduce capital gains. Share issue and financing costs will be fully amortized in 2022. The remaining deductible temporary differences may be carried forward indefinitely. Deferred tax assets have not been recognized in respect of these items because it is not probable that future taxable profit will be available against which the group can utilize the benefits therefrom. The Company's Canadian non-capital income tax losses and U.S. net operating loss expire as follows: Year Canada Year USA 2026 490,564 2027 1,907,403 2027 199,910 2028 2,841,757 2028 673,928 2029 262,867 2029 598,993 2030 165,498 2030 25,283 2031 419,548 2031 402,231 2032 297,169 2032 629,700 2033 596,429 2033 3,026,357 2034 400,832 2034 1,170,579 2035 2,164,352 2035 2,208,775 2036 2,583,732 2036 3,578,722 2037 2,262,817 2037 274,818 2038 2,334,845 2038 - 16,727,813 12,789,296

2 SIGNIFICANT ACCOUNTING POLI_2

2 SIGNIFICANT ACCOUNTING POLICIES: Statement of Compliance (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Statement of Compliance	Statement of Compliance These consolidated financial statements have been prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations issued by the IFRS Interpretations Committee (“IFRIC”). The policies applied in these consolidated financial statements are based on IFRS in effect as at December 31, 2018.

2 SIGNIFICANT ACCOUNTING POLI_3

2 SIGNIFICANT ACCOUNTING POLICIES: Basis of presentation (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Basis of presentation	Basis of presentation The consolidated financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value through profit and loss, which are stated at their fair value. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting except for cash flow information.

2 SIGNIFICANT ACCOUNTING POLI_4

2 SIGNIFICANT ACCOUNTING POLICIES: Basis of consolidation (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Basis of consolidation	Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned legal subsidiaries Snipp Interactive Inc. (formerly Consumer Impulse, Inc.), which was incorporated in Delaware, USA, Snipp Interactive (India) Private Limited, which was incorporated in India, Snipp Interactive Limited (formerly Swiss Post Solutions Ireland Limited), which was incorporated in Ireland, Snipp Interactive Limited, which was incorporated in the United Kingdom, Snipp Interactive AG, which was incorporated in Switzerland, Hip Digital Media, Inc., which was incorporated in Delaware, USA and Hip Digital Media Inc., which was incorporated in British Columbia, Canada. All material inter-company balances and transactions have been eliminated.

2 SIGNIFICANT ACCOUNTING POLI_5

2 SIGNIFICANT ACCOUNTING POLICIES: Equipment (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Equipment	Equipment Equipment are recorded at cost and depreciated over their estimated useful lives as follows: Office equipment 3-5 years Straight-line Computer equipment 3-5 years Straight-line

2 SIGNIFICANT ACCOUNTING POLI_6

2 SIGNIFICANT ACCOUNTING POLICIES: Intangible Assets (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Intangible Assets	Intangible Assets Intangible assets are recorded at cost when internally generated assets and at fair value when acquired during a business acquisition. Intangible assets are amortized over their estimated useful lives as follows: Software platform 5 years Straight-line Acquired intellectual property 5 years Straight-line Acquired customer relationships 5 years Straight-line Acquired music label contracts 5 years Straight-line Software platform Certain costs incurred in connection with the development of software to be used internally or for providing services to customers are capitalized once a project has progressed beyond a conceptual, preliminary stage to that of application development. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the Company are recognized as intangible assets when the following criteria are met: · · · · · · Costs that qualify for capitalization include both internal and external costs. These costs are amortized over their expected useful lives estimated at 5 years. Residual values are reviewed at the end of each reporting period and adjusted if appropriate. Acquired intellectual property The Company acquired intellectual properties from various acquisitions. The acquired intellectual properties are an intelligent learning platform, a customer loyalty management platform and a rewards platform. These acquired intellectual properties are being amortized over the estimated useful life of 5 years. Acquired customer relationships The Company acquired customer relationships from various acquisitions. The acquired customer relationships represent the customer base and corresponding contracts that have been generating revenue for the acquired businesses in prior and current fiscal periods. The value of these acquired customer relationships is being amortized over the estimated useful life of 5 years. Acquired music label contracts The Company acquired music label contracts from a past acquisition. The acquired music label contracts represent contracts with music labels that provide for the procurement of music content at wholesale pricing and that are then sold for profit to customers as part of customer revenue contracts that have been generating revenue in prior and current fiscal periods. The value of these acquired music label contracts is being amortized over the estimated useful life of 5 years. Critical judgement and accounting estimates The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported expenses during the period. Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period relate to provisions for receivables, depreciation, impairment testing, determining the fair value of identifiable assets acquired and liabilities assumed in a business combination, determining the risk free rate of return, expected volatility and future market conditions when calculating the fair value of stock options and warrants, and determining fair values of financial instruments. Actual results could differ from these estimates due to the underlying uncertainty that could result in a material adjustment to the carrying amounts of assets, liabilities, and equity in the event that actual results differ from assumptions made, relate to, but are not limited to, the following: i) The recoverability of accounts receivable and the expected credit loss allowance that are included in the consolidated statements of financial position are based on historical collection of receivables. ii) The inputs used in accounting for share-based payments expense included in profit and loss calculated using the Black-Scholes option pricing model (Note 9). iii) The carrying value of intangible assets (capitalized software development, customer relationships, intellectual property and music label contracts) that are included in the consolidated statements of financial position are based on management assessments of the recoverable amount of the asset. As well, management estimates on the capitalized costs that are directly attributable to the development of the intangible asset (Note 6). iv) The estimates used in determining the fair value for the Derivative Liability, which is composed of valuations of Financing warrants, as defined and described in Note 8, utilizes estimates made by management in determining the appropriate input variables in the Black-Scholes valuation model as disclosed in Note 8. v) The carrying value of goodwill and intangibles acquired from acquisitions and estimates on any assumptions underlying the analysis of impairment. vi) The purchase price allocation corresponding to completed acquisitions and the related contingent considerations (Note 10).

2 SIGNIFICANT ACCOUNTING POLI_7

2 SIGNIFICANT ACCOUNTING POLICIES: Revenue recognition (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Revenue recognition	Revenue from contracts with customers The Company provides a full suite of promotions-related marketing services in the US, Canada and internationally, and generates revenue by designing, constructing, implementing and managing these promotions marketing services for its customers. The Company adopted IFRS 15 on January 1, 2018. IFRS 15 introduces a single, principles-based, five-step model for the recognition of revenue when control of goods is transferred to the customer. The five steps are: identify the contract(s) with the customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to each performance obligation and recognize revenue as each performance obligation is satisfied. IFRS 15 also requires enhanced disclosures about revenue to help users better understand the nature, amount, timing and uncertainty of revenue and cash flows from contracts with customers. There is no impact to the timing or amounts of revenue recognized in its statement of operations upon the adoption of the standard.

2 SIGNIFICANT ACCOUNTING POLI_8

2 SIGNIFICANT ACCOUNTING POLICIES: Arrangements with multiple deliverables (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Arrangements with multiple deliverables	Arrangements with multiple deliverables Many of the Company’s arrangements with customers include multiple performance obligations such as campaign development and campaign management which are delivered at varying times. In these cases, the Company treats the delivered items as separate performance obligations of accounting if they have value to the customer on a stand-alone basis and, where the arrangement includes a general right of return relative to the delivered item, delivery or performance of undelivered items is considered probable and substantially in the Company’s control. The Company allocates the total arrangement consideration to all performance obligations using its best estimate of their relative fair value, since vendor specific objective or third-party evidence of the selling price is generally unavailable. It then recognizes revenue on the different performance obligations in accordance with the policies set out above.

2 SIGNIFICANT ACCOUNTING POLI_9

2 SIGNIFICANT ACCOUNTING POLICIES: Business combinations (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Business combinations	Business combinations The acquisition of a business is accounted for using the acquisition method. The consideration for an acquisition is measured at the aggregate of the fair values, at the date of exchange, of the assets transferred, the liabilities incurred to former owners of the acquired business, and equity instruments issued by the acquirer in exchange for control of the acquired business. The acquired business’ identifiable assets, liabilities and contingent liabilities that meet the conditions for recognition under IFRS 3 are recognized at their fair values at the acquisition date, except for income taxes which are measured in accordance with IAS 12, Income Taxes. To the extent that the aggregate of the fair value of consideration paid, the amount of any noncontrolling interest and the fair value of any previously held interest in the acquiree exceeds the fair value of the net identifiable tangible and intangible assets, goodwill is recognized. To the extent that this excess is negative, the excess is recognized as a gain in income.

2 SIGNIFICANT ACCOUNTING POL_10

2 SIGNIFICANT ACCOUNTING POLICIES: Income taxes (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Income taxes	Income taxes Income tax expense consists of current and deferred tax expense. Current and deferred taxes are recognized in profit or loss except to the extent that it relates to items recognized directly in equity or other comprehensive loss. Current tax is recognized and measured at the amount expected to be recovered from or payable to the taxation authorities based on the income tax rates enacted or substantively enacted at the end of the reporting period and includes any adjustment to taxes payable in respect of previous years. Deferred tax is recognized on any temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable earnings. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the asset is realized, or the liability is settled based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. The effect of a change in the enacted or substantively enacted tax rates is recognized in net earnings and comprehensive income or in equity depending on the item to which the adjustment relates. Deferred tax assets are recognized to the extent future recovery is probable. At each reporting period end, deferred tax assets are reduced to the extent that it is no longer probable that sufficient taxable earnings will be available to allow all or part of the asset to be recovered.

2 SIGNIFICANT ACCOUNTING POL_11

2 SIGNIFICANT ACCOUNTING POLICIES: Foreign currencies (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Foreign currencies	Foreign currencies IFRS requires that the functional currency of each entity in the consolidated group be determined separately and that each entity’s financial results and position should be measured using the currency of the primary economic environment in which the entity operates. The functional currency of the Company is the Canadian Dollar, the functional currency of its wholly-owned legal subsidiaries are: Snipp Interactive Inc. (formerly Consumer Impulse, Inc.), - U.S. Dollar; Snipp Interactive (India) Private Limited, - Indian Rupee; Snipp Interactive Limited (formerly Swiss Post Solutions Ireland Limited), - European Euro; Snipp Interactive Limited (United Kingdom), - British Pound; Snipp Interactive AG, - Swiss Franc; Snipp Cann Inc, - U.S. Dollar; Hip Digital Media, Inc. (USA), - U.S. Dollar; and Hip Digital Media Inc. (Canada), - Canadian Dollar. The presentation currency of the Company’s consolidated financial statements is the U.S. dollar (“$”). Under IFRS, when the Company translates the financial statements of entities from their functional currency to the presentation currency, assets and liabilities are translated into U.S. dollars at the exchange rate in effect at the end of the reporting period. Share capital, warrants, equity reserves, other comprehensive income, and deficit are translated into U.S. dollars at historical exchange rates. Revenues and expenses are translated into U.S. dollars at the average exchange rate for the period. Foreign exchange gains and losses on translation are included in other comprehensive loss. Within each entity, transactions denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the dates of the transactions, and monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate prevailing at the end of the reporting period. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in profit or loss. Foreign exchange gains and losses on intercompany loans receivable from foreign operations, for which settlement is neither planned nor likely to occur in the foreseeable future are recognized in other comprehensive income and accumulated in a separate component of equity, irrespective of the currency the intercompany loan is denominated in. In substance, such an item forms part of the Company’s net investment in the foreign operation. Such items are reclassified from equity to profit or loss on disposal of the net investment in foreign operations.

2 SIGNIFICANT ACCOUNTING POL_12

2 SIGNIFICANT ACCOUNTING POLICIES: Financial instruments (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Financial instruments	Financial instruments The Company adopted IFRS 9 on January 1, 2018. IFRS 9 set out requirements for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. This standard replaces IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 largely retained the existing requirements in IAS 39 for the classification and measurement of financial liabilities and the adoption of IFRS 9 has not had a significant effect on our accounting policies related to financial liabilities. However, it eliminates the previous IAS 39 categories for financial assets of held to maturity, loans and receivables and available for sale. Under IFRS 9, on initial recognition, a financial asset is classified as measured at: fair value through profit and loss (“FVTPL”), fair value through other comprehensive income (“FVOCI”) or at amortized cost. In addition, the standard amended some of the requirements of IFRS 7, Financial Instruments: Disclosures, including the requirement for added disclosures about investments in equity instruments measured at FVOCI and guidance on financial liabilities and derecognition of financial instruments. The Company adopted the standard on January 1, 2018. Retrospective application was required, but there was no requirement to restate comparative periods disclosed. (a) Classification The following summarizes the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 in the following table: Measurement Categories Financial instruments: IAS 39 IAS 9 Cash FVTPL Amortized cost Accounts receivable Loans and receivables Amortized cost Deposits and prepaid assets Amortized cost Amortized cost Accounts payable and accrued liabilities Other financial liabilities Amortized cost Due to related parties Other financial liabilities Amortized cost Working capital line of credit Other financial liabilities Amortized cost The Company determined the modifications made did not result in a material difference under the new classification of IFRS 9. (b) Measurement Financial assets Financial assets at FVTOCI Elected investments in equity instruments at FVTOCI are initially recognized at fair value plus transaction costs. Subsequently they are measured at fair value, with gains and losses arising from changes in fair value recognized in other comprehensive income. Financial assets at amortized cost Financial assets at amortized cost are initially recognized at fair value, plus adjustments for transaction costs, and then subsequently measured at amortized cost using the effective interest rate method, with gains and losses recorded as a charge against earnings. Transaction costs related to financial assets measured at fair value, through the consolidated statements of comprehensive loss, are expensed as incurred. Financial assets at FVTPL Financial assets carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of operations. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets held at FVTPL are included in the consolidated statements of operations in the period in which they arise. Financial liabilities All financial liabilities are initially recorded at fair value and designated upon inception as FVTPL or amortized cost. Financial liabilities classified as amortized cost are initially recognized at fair value less directly attributable transaction costs. After initial recognition, other financial liabilities are subsequently measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial instrument and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial instrument or, where appropriate, a shorter period. The Company’s trade and other payables, dues to related parties, and working capital line of credit are classified as amortized cost. (c) Impairment of financial assets at amortized cost A financial asset carried at amortized cost is considered impaired if objective evidence indicates that one or more events have had a negative effect on the estimated future cash flow of that asset and that the estimated future cash flow of that asset can be estimated reliability. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. For trade receivables, the Company uses a combined approach of specific account identification and a provision matrix to estimate the lifetime expected impairment. For all other financial assets, the Company uses specific identification to determine the amount of expected impairment. Losses are recognized in the consolidated statement of operations and comprehensive loss and reflected as an expected credit loss allowance against the financial asset. When a subsequent event causes the amount of the allowance to decrease, the decrease in allowance is reversed through the consolidated statement of operations and comprehensive loss. The adoption of the expected credit loss impairment model under IFRS 9 had no material impact on the carrying amounts of our financial assets on the transition date given the financial assets measured at amortized cost are composed of cash and accounts receivable and no impairment has been recognized at the report date.

2 SIGNIFICANT ACCOUNTING POL_13

2 SIGNIFICANT ACCOUNTING POLICIES: Impairment (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Impairment	Impairment Financial assets Under IFRS 9, a financial asset not carried at fair value through profit or loss is assessed at the end of each reporting period to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably. An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between the asset’s carrying value and its fair value. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. Non-financial assets The carrying amounts of the Company’s definite-life non-financial assets are reviewed at the end of each reporting period to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset is the greater of its value in use and its fair value less costs of disposal. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”, or “CGU”). An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses recognized in prior periods are assessed at the end of each reporting period for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. Impairment Goodwill is tested for impairment annually and when circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU to which goodwill relates. Where the recoverable amount of the CGU, including goodwill, is less than its carrying value, an impairment loss is recognized. Impairment losses related to goodwill cannot be reversed in future periods.

2 SIGNIFICANT ACCOUNTING POL_14

2 SIGNIFICANT ACCOUNTING POLICIES: Loss per share (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Loss per share	Loss per share Basic loss per share is calculated by dividing the loss attributable to common shareholders by the weighted average number of common shares outstanding in the period. For all periods presented, the loss attributable to common shareholders equals the reported loss attributable to owners of the Company. In calculating the diluted loss per share, the weighted average number of common shares outstanding assumes that the proceeds to be received on the exercise of dilutive share options and warrants are used to repurchase common shares at the average market price during the period. For the periods presented, all options and warrants were anti-dilutive.

2 SIGNIFICANT ACCOUNTING POL_15

2 SIGNIFICANT ACCOUNTING POLICIES: Share-based payments (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Share-based payments	Share-based payments The Company uses the fair value method whereby the Company recognizes compensation costs for the granting of all stock options and direct awards of stock based on their fair value over the period of vesting using the Black-Scholes option pricing model. Any consideration paid by the option holders to purchase shares is credited to common shares. Share-based payment arrangements in which the Company receives goods or services as consideration for its own equity instruments are accounted for as equity settled share-based payment transactions and measured at the fair value of goods or services received. If the fair value of the goods or services received cannot be estimated reliably, the share-based payment transaction is measured at the fair value of the equity instruments granted at the date the Company receives the goods or the services.

2 SIGNIFICANT ACCOUNTING POL_16

2 SIGNIFICANT ACCOUNTING POLICIES: Adoption of accounting standards (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Adoption of accounting standards	Adoption of accounting standards Effective January 1, 2018, the Company adopted IFRS 9 which was issued in November 2009 and subsequently amended as part of an ongoing project to replace IAS 39 Financial instruments: Recognition and measurement. The standard introduces new requirements for classifying and measuring financial assets and liabilities. Adoption of this standard did not have a significant impact on the Company's consolidated financial statements. Effective January 1, 2019, the Company adopted IFRS 15, Revenue from Contracts with Customers (“IFRS 15”). IFRS 15 clarifies the principles for recognizing revenue from contracts with customers. IFRS 15 results in enhanced disclosures about revenue, provides guidance for transactions that were not previously addressed comprehensively (i.e. service revenue and contract modifications) and improves guidance for multiple-element arrangements. Adoption of this standard did not have a material effect on the Company's consolidated financial statements and related disclosures.

2 SIGNIFICANT ACCOUNTING POL_17

2 SIGNIFICANT ACCOUNTING POLICIES: Recent accounting pronouncements (Policies)	12 Months Ended
	Dec. 31, 2018
Policies
Recent accounting pronouncements	Recent accounting pronouncements IFRS 16, “Leases”, will be effective for annual periods beginning on or after January 1, 2019. The most significant change introduced by IFRS 16 is a single lessee accounting model, bringing leases on balance sheet for lessees. Management anticipates that this standard will be adopted in the Company's consolidated financial statements for the year beginning January 1, 2019 and has determined there will be no material impact on the consolidated financial statements upon adoption of IFRS 16.

2 SIGNIFICANT ACCOUNTING POL_18

2 SIGNIFICANT ACCOUNTING POLICIES: Equipment: Disclosure of detailed information about property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Disclosure of detailed information about property, plant and equipment	Office equipment 3-5 years Straight-line Computer equipment 3-5 years Straight-line

2 SIGNIFICANT ACCOUNTING POL_19

2 SIGNIFICANT ACCOUNTING POLICIES: Intangible Assets: Disclosure of detailed information about intangible assets (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Disclosure of detailed information about intangible assets	Software platform 5 years Straight-line Acquired intellectual property 5 years Straight-line Acquired customer relationships 5 years Straight-line Acquired music label contracts 5 years Straight-line

3 CASH_ Schedule of Cash (Table

3 CASH: Schedule of Cash (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Cash	December 31, 2018 December 31, 2017 Cash on deposit $ 1,594,429 $ 386,630 Total $ 1,594,429 $ 386,630

4 SEGMENTED INFORMATION_ Schedu

4 SEGMENTED INFORMATION: Schedule of geographically segmented non-current assets (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of geographically segmented non-current assets	December 31, 2018 December 31, 2017 United States $ 4,978,846 $ 5,950,539 Ireland 1,281,621 1,386,645 International 1,827,280 1,194,119 Total $ 8,087,747 $ 8,531,303

4 SEGMENTED INFORMATION_ Sche_2

4 SEGMENTED INFORMATION: Schedule of geographically segmented revenue (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of geographically segmented revenue	Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 United States $ 9,588,256 $ 10,915,948 $ 9,134,602 Ireland 1,387,842 838,422 855,846 International 1,175,188 1,124,649 1,233,279 Total $ 12,151,286 $ 12,879,019 $ 11,223,727

5 EQUIPMENT_ Schedule of Equipm

5 EQUIPMENT: Schedule of Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Equipment	December 31, 2018 Opening Closing Opening Depreciation Closing cost cost accumulated during the depreciation Net book balance Additions Disposals balance depreciation period balance value Office Equipment $ 18,026 $ - $ - $ 18,026 $ 14,729 $ 431 $ 15,160 $ 2,866 Computer Equipment 181,077 $ 7,725 - 188,802 118,045 30,204 148,249 40,553 $ 199,103 $ 7,725 $ - $ 206,828 $ 132,774 $ 30,635 $ 163,409 $ 43,419 December 31, 2017 Opening Closing Opening Depreciation Closing cost cost accumulated during the depreciation Net book balance Additions Disposals balance depreciation period balance value Office Equipment $ 18,026 $ - $ - $ 18,026 $ 10,353 $ 4,376 $ 14,729 $ 3,297 Computer Equipment 174,762 $ 6,315 - 181,077 76,596 41,449 118,045 63,032 $ 192,788 $ 6,315 $ - $ 199,103 $ 86,949 $ 45,825 $ 132,774 $ 66,329

6 INTANGIBLE ASSETS_ Schedule o

6 INTANGIBLE ASSETS: Schedule of Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Intangible Assets	December 31, 2018 Opening Closing Opening Amortization Closing cost cost accumulated during the amortization Net book balance Additions Disposals balance amortization period balance value Software platform $ 4,499,350 $ 1,006,995 $ - $ 5,506,345 $ 1,606,831 $ 1,018,645 $ 2,625,476 $ 2,880,869 Intellectual property 2,495,000 525,000 - 3,020,000 1,301,333 498,996 1,800,329 1,219,671 Customer relationships 1,195,000 - - 1,195,000 633,008 239,004 872,012 322,988 Music label contracts 980,000 - - 980,000 506,333 195,996 702,329 277,671 $ 9,169,350 $ 1,531,995 $ - $ 10,701,345 $ 4,047,505 $ 1,952,641 $ 6,000,146 $ 4,701,199 December 31, 2017 Opening Closing Opening Amortization Closing cost cost accumulated during the amortization Net book balance Additions Disposals balance amortization period balance value Software platform $ 3,147,753 $ 1,351,597 $ - $ 4,499,350 $ 826,496 $ 780,335 $ 1,606,831 $ 2,892,519 Intellectual property 2,495,000 - - 2,495,000 802,333 499,000 1,301,333 1,193,667 Customer relationships 1,195,000 - - 1,195,000 394,004 239,004 633,008 561,992 Music label contracts 980,000 - - 980,000 310,333 196,000 506,333 473,667 $ 7,817,753 $ 1,351,597 $ - $ 9,169,350 $ 2,333,166 $ 1,714,339 $ 4,047,505 $ 5,121,845

8 DERIVATIVE LIABILITY_ Schedul

8 DERIVATIVE LIABILITY: Schedule of Derivative Liability (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Derivative Liability	Financing Warrants Balance, December 31, 2015 $ 55,000 (31,834) Value of exercised warrants (23,166) Balance, December 31, 2016, 2017 and 2018 $ -

8 DERIVATIVE LIABILITY_ Sched_2

8 DERIVATIVE LIABILITY: Schedule of Assumptions for Derivative Liability valuation (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Assumptions for Derivative Liability valuation	Financing warrants (1) Financing warrants (2) Risk-free interest rate 0.43% 0.43% Expected life of warrants 0.00 years 0.00 years Annualized volatility 125% 125% Dividend rate 0.00% 0.00%

9 CAPITAL STOCK_ Schedule of St

9 CAPITAL STOCK: Schedule of Stock Option Activity (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Stock Option Activity	Stock option activity is presented below: Number of Weighted Average Options Exercise Price C$ Outstanding, December 31, 2016 13,486,235 0.37 Exercised (200,000) 0.10 Cancelled (4,381,297) 0.54 Granted 6,446,000 0.10 Expired (725,000) 0.19 Outstanding, December 31, 2017 14,625,938 0.27 Cancelled (1,478,766) 0.18 Granted 3,876,000 0.10 Expired (1,750,000) 0.11 Outstanding, December 31, 2018 15,273,172 0.25

9 CAPITAL STOCK_ Schedule of _2

9 CAPITAL STOCK: Schedule of Stock Options Outstanding (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Stock Options Outstanding	Number of Options Number of Options Exercise Price Expiry Date Outstanding Exercisable C$ 200,000 200,000 $0.11 10-Apr-2019 50,000 50,000 $0.19 11-Aug-2019 100,000 100,000 $0.25 10-Sep-2019 200,000 200,000 $0.34 06-Nov-2019 175,000 175,000 $0.33 26-Nov-2019 1,250,000 1,250,000 $0.55 29-Dec-2019 410,000 410,000 $0.68 09-Feb-2020 25,000 25,000 $0.65 26-Mar-2020 100,000 100,000 $0.68 08-Jun-2020 814,258 814,258 $0.41 09-Jul-2020 445,000 445,000 $0.41 13-Aug-2020 85,000 85,000 $0.41 15-Sep-2020 200,000 200,000 $0.44 05-Oct-2020 200,000 200,000 $0.47 14-Oct-2020 400,000 400,000 $0.46 19-Oct-2020 0 0 $0.45 22-Oct-2020 60,000 60,000 $0.42 10-Nov-2020 2,080,580 1,387,053 $0.38 09-Feb-2021 to 12-Feb-2021 71,667 47,778 $0.15 15-Dec-2021 4,030,667 -1,343,555 $0.10 13-Jun-2022 to 16-Jun-2022 500,000 166,667 $0.10 01-Nov-2022 350,000 - $0.065 14-Sep-2023 3,526,000 - $0.10 26-Oct-2023 15,273,172 7,659,311

9 CAPITAL STOCK_ Schedule of Wa

9 CAPITAL STOCK: Schedule of Warrant Activity (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Warrant Activity	Equity Classification Liability Classification Number of Shares Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price Outstanding, December 31, 2015 25,408,646 0.37 258,000 C$0.15 Exercised – Financing warrants - - (158,000) C$0.15 Expired – Financing warrants - - (100,000) C$0.15 Outstanding, December 31, 2016 25,408,646 0.37 - - Expired – Financing warrants (11,492,158) 0.63 - - Expired – Financing warrants (7,727,800) 0.20 - - Outstanding, December 31, 2017 6,188,688 0.13 - - Expired – Financing warrants (6,188,688) 0.13 - - Outstanding, December 31, 2018 - - - -

9 CAPITAL STOCK_ Schedule of Ac

9 CAPITAL STOCK: Schedule of Activity in Finder's Warrants (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Activity in Finder's Warrants	Finder’s Warrants Number of Shares Average Exercise Price C$ Outstanding, December 31, 2016 and 2017 - - Issued 1,177,000 0.10 Outstanding, December 31, 2018 1,177,000 -

9 CAPITAL STOCK_ Fair Value Mea

9 CAPITAL STOCK: Fair Value Measurement of Finder's Warrants (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Fair Value Measurement of Finder's Warrants	Risk-free interest rate 1.35% Expected life of warrants 2.0 years Annualized volatility 125% Dividend rate 0.00%

9 CAPITAL STOCK_ Schedule of Fi

9 CAPITAL STOCK: Schedule of Finder's Warrants Outstanding (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Finder's Warrants Outstanding	Number of Common Shares Issuable Weighted Average Exercise Price C$ Expiry Date 480,000 0.10 12-Mar-20 360,000 0.10 28-Mar-20 222,000 0.10 18-Apr-20 115,000 0.12 18-Apr-20 1,177,000 0.10

10 ACQUISITION OF ZIPLOOP ASS_2

10 ACQUISITION OF ZIPLOOP ASSETS: Schedule of Fair Value of Consideration (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Fair Value of Consideration	Exclusivity payment $ 25,000 Purchase price based on issuance of Shares 500,000 Consideration Payable $ 525,000

10 ACQUISITION OF ZIPLOOP ASS_3

10 ACQUISITION OF ZIPLOOP ASSETS: Schedule of Purchase Price Allocation (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Purchase Price Allocation	Intellectual Property $ 525,000 $ 525,000

11. SUPPLEMENTAL DISCLOSURE R_2

11. SUPPLEMENTAL DISCLOSURE REGARDING CASH FLOWS: Schedule of Cash Flows Supplemental Items (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Cash Flows Supplemental Items	Year Year Year Ended Ended Ended December 31, December 31, December 31, 2018 2017 2016 Cash paid during the year for interest 8,236 93,583 5,514 Cash paid during the year for income taxes 44,070 43,484 - Transactions not involving cash: Fair value of acquisition consideration payable in equity (Note 10) 500,000 - - Fair value of warrants exercised - - 22,695

13 COMMITMENT_ Schedule of Futu

13 COMMITMENT: Schedule of Future remaining minimum lease payments (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Future remaining minimum lease payments	2019 $ 137,620 2020 30,902 $ 168,522

14 FINANCIAL INSTRUMENTS_ Sched

14 FINANCIAL INSTRUMENTS: Schedule of Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Fair Value of Financial Instruments	December 31, 2018 December 31, 2017 Carrying Value Fair Value Carrying Value Fair Value Fair value through profit and loss – assets $1,594,429 $1,594,429 $386,630 $386,630 Fair value through profit and loss – liabilities - - - - $1,594,429 $1,594,429 $386,630 $386,630

14 FINANCIAL INSTRUMENTS_ Sch_2

14 FINANCIAL INSTRUMENTS: Schedule of exposure to Canadian currency (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of exposure to Canadian currency	December 31, 2018 December 31, 2017 C$ C$ Cash and cash equivalents 73,202 135,049 Accounts receivable 257,492 390,017 Accounts payable and accrued liabilities (653,150) (770,108) Total (322,456) (245,042)

15 INCOME TAXES_ Schedule of Re

15 INCOME TAXES: Schedule of Reconciliation of income tax rate (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Reconciliation of income tax rate	Year Ended December 31, 2018 Year Ended December 31, 2017 Year Ended December 31, 2016 Net loss before income taxes $ (3,052,099) $ (4,400,387) $ (8,510,866) Expected income tax recovery at statutory rates (824,070) (1,144,101) (2,212,825) Effect on income taxes of: Difference in foreign tax rates - 118,040 (160,578) Tax rate changes and adjustments 67,620 1,414,049 (32,871) Prior year true-ups 40,540 (322,023) - Share based compensation and non- deductible expenses 142,490 212,376 461,925 Share issuance cost booked directly to equity (49,230) - - Foreign exchange rate translation adjustments 42,670 (175,106) - Utilization of losses not previously recognized - (123,309) (13,261) Change in tax benefits not recognized 623,980 63,558 2,019,466 Income tax expense $ 44,000 $ 43,484 $ 61,856

15 INCOME TAXES_ Schedule of co

15 INCOME TAXES: Schedule of components of deferred tax (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of components of deferred tax	December 31, 2018 December 31, 2017 December 31, 2016 Deferred tax assets: Non-Capital Losses Carried Forward $ 206,770 $ 547,512 $ 1,380,983 Deferred tax liabilities: Equipment and intangible assets (200,230) (547,512) (1,373,186) Reserves (6,540) Note Payable - - (7,797) (206,770) (547,512) (1,380,983)

15 INCOME TAXES_ Schedule of de

15 INCOME TAXES: Schedule of deductible temporary differences (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of deductible temporary differences	December 31, 2018 December 31, 2017 December 31, 2016 Deferred tax assets: Other temporary differences - 16,390 74,838 Equipment 1,463,307 1,408.601 1,318,118 Intangible assets - 1,682 Share issuance and financing costs 381,882 458,062 630,643 Non-capital loss carry forwards 30,859,380 27,863,262 22,166,482 32,704,569 29,746,315 24,191,763

15 INCOME TAXES_ Schedule of Ex

15 INCOME TAXES: Schedule of Expiration of Canadian non-capital income tax losses (Tables)	12 Months Ended
	Dec. 31, 2018
Tables/Schedules
Schedule of Expiration of Canadian non-capital income tax losses	Year Canada Year USA 2026 490,564 2027 1,907,403 2027 199,910 2028 2,841,757 2028 673,928 2029 262,867 2029 598,993 2030 165,498 2030 25,283 2031 419,548 2031 402,231 2032 297,169 2032 629,700 2033 596,429 2033 3,026,357 2034 400,832 2034 1,170,579 2035 2,164,352 2035 2,208,775 2036 2,583,732 2036 3,578,722 2037 2,262,817 2037 274,818 2038 2,334,845 2038 - 16,727,813 12,789,296

1 NATURE OF OPERATIONS (Details

1 NATURE OF OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Details
Name of reporting entity or other means of identification	Snipp Interactive Inc. (the “Company” or “Snipp”)
Legal form of entity	incorporated
Domicile of entity	British Columbia
Description of nature of entity's operations and principal activities	its business is to provide a full suite of mobile marketing, rebates and loyalty solutions
Country of incorporation	Canada
Address of entity's registered office	530 Richmond St West, Rear Lower Level, Toronto, Ontario, M5V 1K4, Canada
Capital reserve	$ 1,189,922	$ 219,162
Net loss for the year	(3,096,169)	(4,443,871)	$ (8,572,722)
Deficit	(24,492,047)	(21,395,878)
Net cash flows generated by (used in) operating activities	$ 314,618	$ (3,075,203)	$ (6,774,050)

2 SIGNIFICANT ACCOUNTING POL_20

2 SIGNIFICANT ACCOUNTING POLICIES: Statement of Compliance (Details)	Jan. 01, 2019	Dec. 31, 2018
Details
Entity Accounting Standard	IFRS 16	International Financial Reporting Standards (“IFRS”)

2 SIGNIFICANT ACCOUNTING POL_21

2 SIGNIFICANT ACCOUNTING POLICIES: Equipment: Disclosure of detailed information about property, plant and equipment (Details)	12 Months Ended
	Dec. 31, 2018
Office equipment
Useful lives or depreciation rates, property, plant and equipment	3-5 years
Depreciation method, property, plant and equipment	Straight-line
Computer equipment
Useful lives or depreciation rates, property, plant and equipment	3-5 years
Depreciation method, property, plant and equipment	Straight-line

2 SIGNIFICANT ACCOUNTING POL_22

2 SIGNIFICANT ACCOUNTING POLICIES: Intangible Assets: Disclosure of detailed information about intangible assets (Details)	12 Months Ended
	Dec. 31, 2018
Software platform
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Amortisation method, intangible assets other than goodwill	Straight-line
Acquired intellectual property
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Amortisation method, intangible assets other than goodwill	Straight-line
Acquired customer relationships
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Amortisation method, intangible assets other than goodwill	Straight-line
Acquired music label contracts
Useful lives or amortisation rates, intangible assets other than goodwill	5 years
Amortisation method, intangible assets other than goodwill	Straight-line

2 SIGNIFICANT ACCOUNTING POL_23

2 SIGNIFICANT ACCOUNTING POLICIES: Foreign currencies (Details)	12 Months Ended
	Dec. 31, 2018
Company
Description of functional currency	Canadian Dollar
Snipp Interactive Inc. (formerly Consumer Impulse, Inc.)
Description of functional currency	U.S. Dollar
Snipp Interactive (India) Private Limited
Description of functional currency	Indian Rupee
Snipp Interactive Limited (formerly Swiss Post Solutions Ireland Limited)
Description of functional currency	European Euro
Snipp Interactive Limited (United Kingdom)
Description of functional currency	British Pound
Snipp Interactive AG
Description of functional currency	Swiss Franc
Snipp Cann Inc
Description of functional currency	U.S. Dollar
Hip Digital Media, Inc. (USA)
Description of functional currency	U.S. Dollar
Hip Digital Media Inc. (Canada)
Description of functional currency	Canadian Dollar

2 SIGNIFICANT ACCOUNTING POL_24

2 SIGNIFICANT ACCOUNTING POLICIES: Share-based payments (Details)	12 Months Ended
	Dec. 31, 2018
Details
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	Black-Scholes

2 SIGNIFICANT ACCOUNTING POL_25

2 SIGNIFICANT ACCOUNTING POLICIES: Recent accounting pronouncements (Details)	Jan. 01, 2019	Dec. 31, 2018
Details
Entity Accounting Standard	IFRS 16	International Financial Reporting Standards (“IFRS”)

3 CASH_ Schedule of Cash (Detai

3 CASH: Schedule of Cash (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Details
Cash on deposit	$ 1,594,429	$ 386,630
Total	$ 1,594,429	$ 386,630

4 SEGMENTED INFORMATION_ Sche_3

4 SEGMENTED INFORMATION: Schedule of geographically segmented non-current assets (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Non-current assets	$ 8,087,747	$ 8,531,303
UNITED STATES
Non-current assets	4,978,846	5,950,539
IRELAND
Non-current assets	1,281,621	1,386,645
International
Non-current assets	$ 1,827,280	$ 1,194,119

4 SEGMENTED INFORMATION_ Sche_4

4 SEGMENTED INFORMATION: Schedule of geographically segmented revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
REVENUE	$ 12,151,286	$ 12,879,019	$ 11,223,727
UNITED STATES
REVENUE	9,588,256	10,915,948	9,134,602
IRELAND
REVENUE	1,387,842	838,422	855,846
International
REVENUE	$ 1,175,188	$ 1,124,649	$ 1,233,279

5 EQUIPMENT_ Schedule of Equi_2

5 EQUIPMENT: Schedule of Equipment (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Office equipment
Property, plant and equipment at beginning of period	$ 18,026
Additions	0
Disposals	0
Property, plant and equipment at end of period	18,026
Opening Accumulated Depreciation	14,729
period	431
Closing Depreciation Balance	15,160
Equipment, Net Book Value	2,866
Computer equipment
Property, plant and equipment at beginning of period	181,077
Additions	7,725
Disposals	0
Property, plant and equipment at end of period	188,802
Opening Accumulated Depreciation	118,045
period	30,204
Closing Depreciation Balance	148,249
Equipment, Net Book Value	$ 40,553

6 INTANGIBLE ASSETS_ Schedule_2

6 INTANGIBLE ASSETS: Schedule of Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Intangible Assets other than Goodwill
Additions other than through business combinations, intangible assets other than goodwill	$ 1,531,995
Disposals, intangible assets other than goodwill	0
Other intangible assets	10,701,345
Opening Accumulated Amortization	4,047,505
Amortization during the period	1,952,641
Closing Amortization Balance	6,000,146
Intangible Assets, Net Book Value	4,701,199
Software platform
Additions other than through business combinations, intangible assets other than goodwill	1,006,995
Disposals, intangible assets other than goodwill	0
Other intangible assets	5,506,345
Opening Accumulated Amortization	1,606,831
Amortization during the period	1,018,645
Closing Amortization Balance	2,625,476
Intangible Assets, Net Book Value	2,880,869
Acquired intellectual property
Additions other than through business combinations, intangible assets other than goodwill	525,000
Disposals, intangible assets other than goodwill	0
Other intangible assets	3,020,000
Opening Accumulated Amortization	1,301,333
Amortization during the period	498,996
Closing Amortization Balance	1,800,329
Intangible Assets, Net Book Value	1,219,671
Acquired customer relationships
Additions other than through business combinations, intangible assets other than goodwill	0
Disposals, intangible assets other than goodwill	0
Other intangible assets	1,195,000
Opening Accumulated Amortization	633,008
Amortization during the period	239,004
Closing Amortization Balance	872,012
Intangible Assets, Net Book Value	322,988
Acquired music label contracts
Additions other than through business combinations, intangible assets other than goodwill	0
Disposals, intangible assets other than goodwill	0
Other intangible assets	980,000
Opening Accumulated Amortization	506,333
Amortization during the period	195,996
Closing Amortization Balance	702,329
Intangible Assets, Net Book Value	$ 277,671

7 RELATED PARTY TRANSACTIONS (D

7 RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Details
Description of nature of related party relationship	key management personnel and officers
Salaries and Compensation	$ 968,307	$ 1,271,764	$ 1,942,912
Amount due to officers and directors	$ 77,244	44,972
Explanation of terms and conditions of outstanding balances for related party transaction	The amounts are non-interest bearing, unsecured and have no specified terms of repayment
Stock-based compensation to related parties	$ 94,834	$ 267,252	$ 743,525

8 DERIVATIVE LIABILITY_ Sched_3

8 DERIVATIVE LIABILITY: Schedule of Derivative Liability (Details)	36 Months Ended
	Dec. 31, 2018USD ($)
Details
Financing Warrants Balance at start of period	$ 55,000
Value of exercised warrants	(23,166)
Financing Warrants Balance at end of period	$ 0

8 DERIVATIVE LIABILITY (Details

8 DERIVATIVE LIABILITY (Details)	12 Months Ended
	Dec. 31, 2018
Details
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	Black-Scholes

8 DERIVATIVE LIABILITY_ Sched_4

8 DERIVATIVE LIABILITY: Schedule of Assumptions for Derivative Liability valuation (Details) - Financing Warrants	12 Months Ended
	Dec. 31, 2016	[1],[2]
Risk-free interest rate	0.43%
Expected life of warrants	0 years
Annualized volatility	125.00%
Dividend rate	0.00%
[1]	1,200,000 financing warrants issued on December 31, 2013
[2]	3,175,000 financing warrants issued on January 24, 2014

9 CAPITAL STOCK (Details)

9 CAPITAL STOCK (Details)

Oct. 26, 2018USD ($)shares

Sep. 14, 2018USD ($)shares

Apr. 18, 2018USD ($)shares

Mar. 28, 2018USD ($)shares

Mar. 21, 2018USD ($)shares

Mar. 12, 2018USD ($)shares

Feb. 28, 2018USD ($)shares

Nov. 01, 2017USD ($)shares

Jun. 29, 2017USD ($)shares

Jun. 23, 2017USD ($)shares

Jun. 16, 2017USD ($)shares

Jun. 13, 2017USD ($)shares

May 05, 2017USD ($)shares

Dec. 15, 2016USD ($)shares

Feb. 12, 2016USD ($)shares

Feb. 11, 2016USD ($)shares

Feb. 09, 2016USD ($)shares

Dec. 31, 2018USD ($)$ / sharesshares

Dec. 31, 2017USD ($)

Dec. 31, 2018$ / shares

Common Stock, Shares Authorized, Unlimited

Unlimited

Common Stock, Par or Stated Value Per Share | $ / shares

$ 0

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments

$ 0

Dividend rate

0.00%

Weighted average remaining life of the stock options outstanding

2 years 11 months 12 days

In 2017

Description of significant events and transactions

On June 29, 2017, the Company closed a third and final tranche

On June 23, 2017, the Company closed a second tranche

On May 5, 2017, the Company announced a non-brokered private placement financing and closed a first tranche

In fiscal 2017, the Company recognized stock-based compensation expense of $560,093

Private Placement Shares issued, number of shares | shares

2,347,000

28,488,000

14,165,000

Private Placement Shares issued, Amount

$ 180,205

$ 2,151,362

$ 1,043,509

Private Placement Shares issued, commissions or finder's fees

$ 0

Private Placement Shares issued, legal fees

$ 19,927

Description of valuation techniques used in fair value measurement, assets

Black-Scholes

Expected life of warrants

5 years

Annualized volatility

125.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments

$ 0

Stock-based compensation expense

$ 560,093

Stock Options granted | shares

500,000

1,739,000

4,207,000

Stock Options, value

$ 33,232

$ 102,958

$ 262,471

In 2017 | Bottom of range

Annualized volatility

1.13%

In 2017 | Top of range

Annualized volatility

1.60%

In 2018

Description of significant events and transactions

On April 18, 2018, the Company closed a fifth and final tranche

On March 28, 2018, the Company closed a fourth tranche

On March 21, 2018, the Company closed a third tranche

On March 12, 2018, the Company closed a second tranche

On February 28, 2018, the Company announced a non-brokered private placement financing and closed a first tranche

In fiscal 2018, the Company recognized stock-based compensation expense of $257,313

Private Placement Shares issued, number of shares | shares

10,000,000

6,000,000

2,500,000

8,000,000

8,500,000

Private Placement Shares issued, Amount

$ 792,800

$ 465,060

$ 192,925

$ 623,520

$ 667,165

Description of valuation techniques used in fair value measurement, assets

Black-Scholes

Expected life of warrants

5 years

Annualized volatility

125.00%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments

$ 0

Dividend rate

0.00%

Stock-based compensation expense

$ 257,313

Stock Options granted | shares

3,526,000

350,000

Stock Options, value

$ 150,082

$ 13,541

In 2018 | Bottom of range

Risk-free interest rate

2.23%

In 2018 | Top of range

Risk-free interest rate

2.32%

In 2018 (over-allotment)

Description of significant events and transactions

closed an over-allotment to the fifth tranche comprised of 2,916,667 common shares

Private Placement Shares issued, number of shares | shares

2,916,667

Private Placement Shares issued, Amount

$ 277,480

In 2018 Tranche 2

Fees and Commissions

$ 37,411

Issued - Finder's unit warrants, Number of shares | shares

480,000

In 2018 Tranche 4

Fees and Commissions

$ 27,904

Issued - Finder's unit warrants, Number of shares | shares

360,000

In 2018 Tranche 5

Fees and Commissions

$ 28,541

Issued - Finder's unit warrants, Number of shares | shares

222,000

Filing fees

$ 15,935

In 2018 Tranche 5 (over-allotment)

Issued - Finder's unit warrants, Number of shares | shares

115,000

In 2018 Finder's Warrants

Description of valuation techniques used in fair value measurement, assets

Black-Scholes option pricing model

Expected life of warrants

2 years

Annualized volatility

125.00%

Risk-free interest rate

1.35%

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments

$ 0

Dividend rate

0.00%

On October 26, 2018

Description of significant events and transactions

On October 26, 2018, disinterested shareholders approved and the Company adopted an amended fixed number incentive stock option plan which was previously approved on June 16, 2017

In 2016

Description of significant events and transactions

In fiscal 2016, the Company recognized stock-based compensation expense of $1,117,642

Description of valuation techniques used in fair value measurement, assets

Black-Scholes

Expected life of warrants

5 years

Annualized volatility

125.00%

Dividend rate

0.00%

Stock-based compensation expense

$ 1,117,642

Stock Options granted | shares

356,000

610,000

2,100,000

1,446,180

Stock Options, value

$ 32,476

$ 91,051

$ 459,851

$ 271,742

In 2016 | Bottom of range

Risk-free interest rate

0.37%

In 2016 | Top of range

Risk-free interest rate

0.47%

Preferred shares

Preferred Stock, Shares Authorized, Unlimited

Unlimited

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0

Series 1 voting preferred shares

Preferred Stock, Shares Authorized, Unlimited

Unlimited

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0

Preferred Stock, Redemption Price Per Share | $ / shares

$ 0.0001

9 CAPITAL STOCK_ Schedule of _3

9 CAPITAL STOCK: Schedule of Stock Option Activity (Details)	12 Months Ended
	Dec. 31, 2018CAD ($)	Dec. 31, 2017CAD ($)
Details
Number of share options outstanding in share-based payment arrangement at beginning of period	14,625,938	13,486,235
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period	$ 0.27	$ 0.37
Number of share options exercised in share-based payment arrangement		(200,000)
Weighted average exercise price of share options exercised in share-based payment arrangement		$ 0.10
Number of share options forfeited in share-based payment arrangement	(1,478,766)	(4,381,297)
Weighted average exercise price of share options forfeited in share-based payment arrangement	$ 0.18	$ 0.54
Number of share options granted in share-based payment arrangement	3,876,000	6,446,000
Weighted average exercise price of share options granted in share-based payment arrangement	$ 0.10	$ 0.10
Number of share options expired in share-based payment arrangement	(1,750,000)	(725,000)
Weighted average exercise price of share options expired in share-based payment arrangement	$ 0.11	$ 0.19
Number of share options outstanding in share-based payment arrangement at end of period	15,273,172	14,625,938
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period	$ 0.25	$ 0.27

9 CAPITAL STOCK_ Schedule of _4

9 CAPITAL STOCK: Schedule of Stock Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Stock Option 1
Stock Options Outstanding	200,000
Stock Options Exercisable	200,000
Stock Options Exercise Price | $ / shares	$ 0.11
Stock Options Expiry Date	Apr. 10, 2019
Stock Option 2
Stock Options Outstanding	50,000
Stock Options Exercisable	50,000
Stock Options Exercise Price | $ / shares	$ 0.19
Stock Options Expiry Date	Aug. 11, 2019
Stock Option 3
Stock Options Outstanding	100,000
Stock Options Exercisable	100,000
Stock Options Exercise Price | $ / shares	$ 0.25
Stock Options Expiry Date	Sep. 10, 2019
Stock Option 4
Stock Options Outstanding	200,000
Stock Options Exercisable	200,000
Stock Options Exercise Price | $ / shares	$ 0.34
Stock Options Expiry Date	Nov. 6, 2019
Stock Option 5
Stock Options Outstanding	175,000
Stock Options Exercisable	175,000
Stock Options Exercise Price | $ / shares	$ 0.33
Stock Options Expiry Date	Nov. 26, 2019
Stock Option 6
Stock Options Outstanding	1,250,000
Stock Options Exercisable	1,250,000
Stock Options Exercise Price | $ / shares	$ 0.55
Stock Options Expiry Date	Dec. 29, 2019
Stock Option 7
Stock Options Outstanding	410,000
Stock Options Exercisable	410,000
Stock Options Exercise Price | $ / shares	$ 0.68
Stock Options Expiry Date	Feb. 9, 2020
Stock Option 8
Stock Options Outstanding	25,000
Stock Options Exercisable	25,000
Stock Options Exercise Price | $ / shares	$ 0.65
Stock Options Expiry Date	Mar. 26, 2020
Stock Option 9
Stock Options Outstanding	100,000
Stock Options Exercisable	100,000
Stock Options Exercise Price | $ / shares	$ 0.68
Stock Options Expiry Date	Jun. 8, 2020
Stock Option 10
Stock Options Outstanding	814,258
Stock Options Exercisable	814,258
Stock Options Exercise Price | $ / shares	$ 0.41
Stock Options Expiry Date	Jul. 9, 2020
Stock Option 11
Stock Options Outstanding	445,000
Stock Options Exercisable	445,000
Stock Options Exercise Price | $ / shares	$ 0.41
Stock Options Expiry Date	Aug. 13, 2020
Stock Option 12
Stock Options Outstanding	85,000
Stock Options Exercisable	85,000
Stock Options Exercise Price | $ / shares	$ 0.41
Stock Options Expiry Date	Sep. 15, 2020
Stock Option 13
Stock Options Outstanding	200,000
Stock Options Exercisable	200,000
Stock Options Exercise Price | $ / shares	$ 0.44
Stock Options Expiry Date	Oct. 5, 2020
Stock Option 14
Stock Options Outstanding	200,000
Stock Options Exercisable	200,000
Stock Options Exercise Price | $ / shares	$ 0.47
Stock Options Expiry Date	Oct. 14, 2020
Stock Option 15
Stock Options Outstanding	400,000
Stock Options Exercisable	400,000
Stock Options Exercise Price | $ / shares	$ 0.46
Stock Options Expiry Date	Oct. 19, 2020
Stock Option 16
Stock Options Outstanding	0
Stock Options Exercisable	0
Stock Options Exercise Price | $ / shares	$ 0.45
Stock Options Expiry Date	Oct. 22, 2020
Stock Option 17
Stock Options Outstanding	60,000
Stock Options Exercisable	60,000
Stock Options Exercise Price | $ / shares	$ 0.42
Stock Options Expiry Date	Nov. 10, 2020
Stock Option 18
Stock Options Outstanding	2,080,580
Stock Options Exercisable	1,387,053
Stock Options Exercise Price | $ / shares	$ 0.38
Stock Option 18 | Bottom of range
Stock Options Expiry Date	Feb. 9, 2021
Stock Option 18 | Top of range
Stock Options Expiry Date	Feb. 12, 2021
Stock Option 19
Stock Options Outstanding	71,667
Stock Options Exercisable	47,778
Stock Options Exercise Price | $ / shares	$ 0.15
Stock Options Expiry Date	Dec. 15, 2021
Stock Option 20
Stock Options Outstanding	4,030,667
Stock Options Exercisable	(1,343,555)
Stock Options Exercise Price | $ / shares	$ 0.10
Stock Option 20 | Bottom of range
Stock Options Expiry Date	Jun. 13, 2022
Stock Option 20 | Top of range
Stock Options Expiry Date	Jun. 16, 2022
Stock Option 21
Stock Options Outstanding	500,000
Stock Options Exercisable	166,667
Stock Options Exercise Price | $ / shares	$ 0.10
Stock Options Expiry Date	Nov. 1, 2022
Stock Option 22
Stock Options Outstanding	350,000
Stock Options Exercisable	0
Stock Options Exercise Price | $ / shares	$ 0.065
Stock Options Expiry Date	Sep. 14, 2023
Stock Option 23
Stock Options Outstanding	3,526,000
Stock Options Exercisable	0
Stock Options Exercise Price | $ / shares	$ 0.10
Stock Options Expiry Date	Oct. 26, 2023
Stock Options
Stock Options Outstanding	15,273,172
Stock Options Exercisable	7,659,311

9 CAPITAL STOCK_ Schedule of _5

9 CAPITAL STOCK: Schedule of Warrant Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Equity Classification
Financing Warrants - Outstanding	6,188,688	25,408,646	25,408,646
Financing Warrants Outstanding, Weighted Average Exercise Price	$ 0.13	$ 0.37	$ 0.37
Financing Warrants - Exercised			0
Financing Warrants Exercised, Weighted Average Exercise Price			$ 0
Financing Warrants - Expired	(6,188,688)	(11,492,158)	0
Financing Warrants Expired, Weighted Average Exercise Price	$ 0.13	$ 0.63	$ 0
Financing Warrants - Outstanding	0	6,188,688	25,408,646
Financing Warrants Outstanding, Weighted Average Exercise Price	$ 0	$ 0.13	$ 0.37
Financing Warrants - Expired		(7,727,800)
Financing Warrants Expired, Weighted Average Exercise Price		$ 0.20
Liability Classification
Financing Warrants - Outstanding	0	0	258,000
Financing Warrants Outstanding, Weighted Average Exercise Price	$ 0	$ 0	$ 0.15
Financing Warrants - Exercised			(158,000)
Financing Warrants Exercised, Weighted Average Exercise Price			$ 0.15
Financing Warrants - Expired	0	0	(100,000)
Financing Warrants Expired, Weighted Average Exercise Price	$ 0	$ 0	$ 0.15
Financing Warrants - Outstanding	0	0	0
Financing Warrants Outstanding, Weighted Average Exercise Price	$ 0	$ 0	$ 0
Financing Warrants - Expired		0
Financing Warrants Expired, Weighted Average Exercise Price		$ 0

9 CAPITAL STOCK_ Schedule of _6

9 CAPITAL STOCK: Schedule of Activity in Finder's Warrants (Details)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Details
Finder's Warrants Outstanding, starting balance	0
Finder's Warrants Issued	1,177,000
Finder's Warrants Issued, Average Exercise Price | $ / shares	$ 0
Finder's Warrants Outstanding, ending balance	1,177,000

9 CAPITAL STOCK_ Fair Value M_2

9 CAPITAL STOCK: Fair Value Measurement of Finder's Warrants (Details)	12 Months Ended
	Dec. 31, 2018
Dividend rate	0.00%
Finder's Warrants
Risk-free interest rate	1.35%
Expected life of warrants	2 years
Annualized volatility	125.00%
Dividend rate	0.00%

9 CAPITAL STOCK_ Schedule of _7

9 CAPITAL STOCK: Schedule of Finder's Warrants Outstanding (Details)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Finder's Warrants - 1
Stock Options Issuable | shares	480,000
Stock Options Exercise Price | $ / shares	$ 0.10
Stock Options Expiry Date	Mar. 12, 2020
Finder's Warrants - 2
Stock Options Issuable | shares	360,000
Stock Options Exercise Price | $ / shares	$ 0.10
Stock Options Expiry Date	Mar. 28, 2020
Finder's Warrants - 3
Stock Options Issuable | shares	222,000
Stock Options Exercise Price | $ / shares	$ 0.10
Stock Options Expiry Date	Apr. 18, 2020
Finder's Warrants - 4
Stock Options Issuable | shares	115,000
Stock Options Exercise Price | $ / shares	$ 0.12
Stock Options Expiry Date	Apr. 18, 2020
Finder's Warrants
Stock Options Issuable | shares	1,177,000
Stock Options Exercise Price | $ / shares	$ 0.10

10 ACQUISITION OF ZIPLOOP ASS_4

10 ACQUISITION OF ZIPLOOP ASSETS: Schedule of Fair Value of Consideration (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Details
Exclusivity payment	$ 25,000
Purchase price based on issuance of Shares	500,000
Consideration Payable	$ 525,000

10 ACQUISITION OF ZIPLOOP ASS_5

10 ACQUISITION OF ZIPLOOP ASSETS: Schedule of Purchase Price Allocation (Details)	Dec. 31, 2018USD ($)
Details
Intellectual Property	$ 525,000

11. SUPPLEMENTAL DISCLOSURE R_3

11. SUPPLEMENTAL DISCLOSURE REGARDING CASH FLOWS: Schedule of Cash Flows Supplemental Items (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Details
Cash paid during the year for interest	$ 8,236	$ 93,583	$ 5,514
Cash paid during the year for income taxes	44,070	43,484	0
Transactions not involving cash:
Fair value of acquisition consideration payable in equity (Note 11)	500,000	0	0
Fair value of warrants exercised	$ 0	$ 0	$ 22,695

12 CAPITAL MANAGEMENT (Details)

12 CAPITAL MANAGEMENT (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Details
Dividends recognised as distributions to owners	$ 0

13 COMMITMENT_ Schedule of Fu_2

13 COMMITMENT: Schedule of Future remaining minimum lease payments (Details)	Dec. 31, 2018USD ($)
Details
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 137,620
Operating Leases, Future Minimum Payments, Due in Two Years	30,902
Operating Leases, Future Minimum Payments Due	$ 168,522

14 FINANCIAL INSTRUMENTS_ Sch_3

14 FINANCIAL INSTRUMENTS: Schedule of Fair Value of Financial Instruments (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Details
Assets, Carrying Value	$ 1,594,429	$ 386,630
Assets, Fair Value	1,594,429	386,630
Liabilities, Carrying Value	0	0
Liabilities, Fair Value	0	0
Carrying Value	1,594,429	386,630
Fair Value	$ 1,594,429	$ 386,630

14 FINANCIAL INSTRUMENTS (Detai

14 FINANCIAL INSTRUMENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Amounts due from customers greater than 90 day	$ 155,976	$ 490,039
Bad Debt Expense	37,194	226,085	$ 51,410
Interest expense	$ 8,236	93,583	$ (467)
Silicon Valley Bank
Debt Instrument, Description	credit facility with Silicon Valley Bank
Long-term Line of Credit	$ 933,159
Line of Credit Facility, Expiration Date	Feb. 28, 2018
Line of Credit Facility, Interest Rate Description	prime plus 1.25% to 2.5%
Interest expense	$ 8,236	$ 93,583

14 FINANCIAL INSTRUMENTS_ Sch_4

14 FINANCIAL INSTRUMENTS: Schedule of exposure to Canadian currency (Details) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Details
Cash and cash equivalents	$ 73,202	$ 135,049
Accounts receivable	257,492	390,017
Accounts payable and accrued liabilities	(653,150)	(770,108)
Total	$ (322,456)	$ (245,042)

15 INCOME TAXES (Details)

15 INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Details
Combined Canadian federal and provincial statutory income tax rate	27.00%	26.00%

15 INCOME TAXES_ Schedule of _2

15 INCOME TAXES: Schedule of Reconciliation of income tax rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Details
Net loss before income taxes	$ (3,052,099)	$ (4,400,387)	$ (8,510,866)
Expected income tax recovery at statutory rates	(824,070)	(1,144,101)	(2,212,825)
Difference in foreign tax rates	0	118,040	(160,578)
Tax rate changes and adjustments	67,620	1,414,049	(32,871)
Prior year true-ups	40,540	(322,023)	0
Share based compensation and non- deductible expenses	142,490	212,376	461,925
Share issuance cost booked directly to equity	(49,230)	0	0
Foreign exchange rate translation adjustments	42,670	(175,106)	0
Utilization of losses not previously recognized	0	(123,309)	(13,261)
Change in tax benefits not recognized	623,980	63,558	2,019,466
Income tax expense	$ 44,000	$ 43,484	$ 61,856

15 INCOME TAXES_ Schedule of _3

15 INCOME TAXES: Schedule of components of deferred tax (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Non-Capital Losses Carried Forward	$ 206,770	$ 547,512	$ 1,380,983
Deferred tax liabilities:
Equipment and intangible assets	(200,230)	(547,512)	(1,373,186)
Reserves	(6,540)
Note Payable	0	0	(7,797)
Deferred tax liability (asset)	$ (206,770)	$ (547,512)	$ (1,380,983)

15 INCOME TAXES_ Schedule of _4

15 INCOME TAXES: Schedule of deductible temporary differences (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Other temporary differences	$ 0	$ 16,390	$ 74,838
Equipment	1,463,307	1,408.601	1,318,118
Intangible assets		0	1,682
Share issuance and financing costs	381,882	458,062	630,643
Non-capital loss carry forwards	$ 30,859,380	$ 27,863,262	$ 22,166,482

15 INCOME TAXES_ Schedule of _5

15 INCOME TAXES: Schedule of Expiration of Canadian non-capital income tax losses (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Canadian non-capital income tax losses expiration	$ 16,727,813
USA non-capital income tax losses expiration	12,789,296
2026
Canadian non-capital income tax losses expiration	490,564
2027
Canadian non-capital income tax losses expiration	1,907,403
USA non-capital income tax losses expiration	199,910
2028
Canadian non-capital income tax losses expiration	2,841,757
USA non-capital income tax losses expiration	673,928
2029
Canadian non-capital income tax losses expiration	262,867
USA non-capital income tax losses expiration	598,993
2030
Canadian non-capital income tax losses expiration	165,498
USA non-capital income tax losses expiration	25,283
2031
Canadian non-capital income tax losses expiration	419,548
USA non-capital income tax losses expiration	402,231
2032
Canadian non-capital income tax losses expiration	297,169
USA non-capital income tax losses expiration	629,700
2033
Canadian non-capital income tax losses expiration	596,429
USA non-capital income tax losses expiration	3,026,357
2034
Canadian non-capital income tax losses expiration	400,832
USA non-capital income tax losses expiration	1,170,579
2035
Canadian non-capital income tax losses expiration	2,164,352
USA non-capital income tax losses expiration	2,208,775
2036
Canadian non-capital income tax losses expiration	2,583,732
USA non-capital income tax losses expiration	3,578,722
2037
Canadian non-capital income tax losses expiration	2,262,817
USA non-capital income tax losses expiration	274,818
2038
Canadian non-capital income tax losses expiration	2,334,845
USA non-capital income tax losses expiration	$ 0