DNA Testing Centers (DNAT) 10-K 5 Mar 20 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 11, 2020	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	DNA Testing Centers Corp
Entity Central Index Key	0001620070
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Dec. 31, 2018
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		21,496,404
Entity Public Float			$ 0
EntityFileNumber	333-199589
EntityAddressAddressLine1	2378 Parkhaven Blvd.,
EntityAddressPostalZipCode	L6H0E7
EntityTaxIdentificationNumber	000000000
EntityAddressCityOrTown	Oakville
LocalPhoneNumber	863-5139
CityAreaCode	866
EntityAddressStateOrProvince	ONTARIO, CANADA

Consolidated balance sheets

Consolidated balance sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash	$ 47,140	$ 83,100
Accounts receivable	256
Prepaid expenses	116
Total current assets	47,512	83,100
Property and equipment (Note 3)	2,733	3,476
Total assets	50,245	86,576
Current liabilities
Accounts payable and accrued liabilities	39,675	32,843
Due to related parties (Note 4)	149,630	128,639
Total liabilities	189,305	161,482
Nature of operations and continuance of business (Note 1)
Stockholder's deficit
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, nil shares issued and outstanding
Common stock, $0.0001 par value, 490,000,000 shares authorized, 21,496,404 shares issued and outstanding	2,149	2,149
Share subscriptions received (Note 5)	100,000	100,000
Additional paid-in capital	206,318	221,318
Accumulated other comprehensive loss	(12,929)	(22,540)
Deficit	(434,598)	(375,833)
Total stockholder's deficit	(139,060)	(74,906)
Total liabilities and stockholder's deficit	$ 50,245	$ 86,576

Consolidated balance sheets (Pa

Consolidated balance sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Consolidated balance sheets (Parenthetical)
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	490,000,000	490,000,000
Common stock, shares issued	21,496,404	21,496,404
Common stock, shares outstanding	21,496,404	21,496,404

Consolidated statements of oper

Consolidated statements of operations and comprehensive loss - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Consolidated statements of operations and comprehensive loss
Revenue	$ 41,973	$ 49,816
Direct costs	21,731	28,798
Gross profit	20,242	21,018
Expenses
Advertising and promotion	5,087	5,131
Depreciation	480	599
Consulting fees	17,932	3,039
Foreign exchange loss (gain)	1,069	(1,391)
Office and miscellaneous	12,090	13,277
Professional fees	20,507	28,201
Rent (Note 4)	3,617	9,809
Salaries	18,225	14,904
Total expenses	79,007	73,569
Net loss for the year	(58,765)	(52,551)
Other comprehensive income (loss)
Foreign currency translation gain (loss)	9,611	(12,822)
Comprehensive loss for the year	$ (49,154)	$ (65,373)
Loss per share, basic and diluted
Weighted average shares outstanding	21,496,404	21,496,404

Consolidated statements of stoc

Consolidated statements of stockholders' deficit - USD ($)	Total	Common Stock [Member]	Share Subscriptions [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive loss [Member]	Deficit [Member]
Balance, shares at Dec. 31, 2016		21,496,404
Balance, amount at Dec. 31, 2016	$ (109,533)	$ 2,149		$ 221,318	$ (9,718)	$ (323,282)
Net Income (Loss)	(52,551)					$ (52,551)
Share subscriptions received	100,000		$ 100,000
Foreign currency translation adjustment	$ (12,822)				$ (12,822)
Balance, shares at Dec. 31, 2017		21,496,404
Balance, amount at Dec. 31, 2017	$ (74,906)	$ 2,149	$ 100,000	$ 221,318	$ (22,540)	$ (375,833)
Net Income (Loss)	(58,765)					$ (58,765)
Foreign currency translation adjustment	9,611				$ 9,611
Return of capital	$ (15,000)			$ (15,000)
Balance, shares at Dec. 31, 2018		21,496,404
Balance, amount at Dec. 31, 2018	$ (139,060)	$ 2,149	$ 100,000	$ 206,318	$ (12,929)	$ (434,598)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net loss	$ (58,765)	$ (52,551)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	480	599
Changes in operating assets and liabilities:
Accounts receivable	(256)	2,410
Prepaid expenses	(116)
Accounts payable and accrued liabilities	6,832	2,168
Due to related parties	8,241	13,093
Net cash used in operating activities	(43,584)	(34,281)
Financing activities
Proceeds from related parties	25,346	18,933
Return of capital	(15,000)
Proceeds from share subscriptions received		100,000
Net cash provided by financing activities	10,346	118,933
Effect of foreign exchange rate changes on cash	(2,722)	(5,330)
Change in cash	(35,960)	79,322
Cash, beginning of year	83,100	3,778
Cash, end of year	47,140	83,100
Supplemental disclosures:
Interest paid
Income taxes paid

NATURE OF OPERATIONS AND CONTIN

NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS	12 Months Ended
	Dec. 31, 2018
NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS
1. NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS	DNA Testing Centers, Corp. (the “Company”) was incorporated in Florida on July 3, 2014. On July 3, 2014, the Company acquired DNA Testing Centers of Canada Ltd. (“DNA Canada”). DNA Canada performs testing related to analyzing and monitoring an individual’s genetic makeup. These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. As at December 31, 2018, the Company has an accumulated deficit of $434,598 and a working capital deficit of $141,793, and realized negative cash flows from operations totaling $43,584 for the year ended December 31, 2018. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
SIGNIFICANT ACCOUNTING POLICIES
2. SIGNIFICANT ACCOUNTING POLICIES	(a) Basis of Presentation and Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, DNA Canada. All inter-company accounts and transactions have been eliminated on consolidation. (b) Use of Estimates The preparation of consolidated financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the useful life and recoverability of property and equipment, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (c) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. (d) Accounts Receivable The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on the business environment, historical bad debt expense, the age of receivables, and the specific identification of receivables the Company considers at risk. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. (e) Property and Equipment Property and equipment is recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. Medical equipment 10 years straight-line (f) Long-Lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment (g) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes (h) Revenue Recognition The Company derives revenue from the sale of DNA diagnostic testing kits in relation to analyzing and monitoring an individual’s genetic makeup. Under ASC 606, “ Revenue from Contracts with Customers” (i) Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of DNA Canada is the Canadian dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The assets and liabilities of DNA Canada are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Revenue and expenses are translated using the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss). (j) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees (k) Financial Instruments ASC 820, “ Fair Value Measurements and Disclosures Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. (l) Loss Per Share The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share (m) Comprehensive Loss Comprehensive loss consists of net loss and other related gains and losses affecting stockholders’ equity that are excluded from net income or loss. As at December 31, 2018 and 2017, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period. (n) Recent Accounting Pronouncements On May 28, 2014, the FASB issued ASU No. 2014-09, “ Revenue from Contracts with Customers” In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
PROPERTY AND EQUIPMENT
3. PROPERTY AND EQUIPMENT	Cost $ Accumulated depreciation $ Foreign currency translation loss $ Net carrying value December 31, 2018 $ Net carrying value December 31, 2017 $ Medical equipment 5,440 (1,822 ) (885 ) 2,733 3,476

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
RELATED PARTY TRANSACTIONS
4. RELATED PARTY TRANSACTIONS	(a) As at December 31, 2018, the Company owed $21,652 (2017 – $9,467) to the Chief Executive Officer of the Company which is non-interest bearing, unsecured, and due on demand. (b) As at December 31, 2018, the Company owed $86,537 (2017 – $86,360) to the Chief Financial Officer of the Company which are non-interest bearing, unsecured, and due on demand. (c) As at December 31, 2018, the Company owed $1,558 (2017 – $1,558) to a director of the Company which is non-interest bearing, unsecured, and due on demand. (d) As at December 31, 2018, the Company owed $31,820 (2017 - $28,054) to a director of the Company which is non-interest bearing, unsecured, and due on demand. (e) As at December 31, 2018, the Company owed $8,063 (2017 - $3,200) to the director of the Company which is non-interest bearing, unsecured, and due on demand. (f) During the year ended December 31, 2018, the Company incurred $2,315 (2017 - $2,266) of rent to a director of the Company.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2018
COMMON STOCK
5. COMMON STOCK	(a) During the year ended December 31, 2018, the Company paid a shareholder of the Company a return of capital of $15,000. (b) During the year ended December 31, 2017, the Company received share subscription proceeds of $100,000 for 1,000,000 shares of common stock to be issued at a price of $0.10 per share.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
INCOME TAXES
6. INCOME TAXES	The Company has net operating losses carried forward of $131,149 available to offset taxable income in future years which commence expiring in the year 2035. As of December 31, 2018, the Company had net operating losses carried forward for foreign income tax purposes of $303,450 which expire beginning in the year 2034. The Company is subject to United States federal and state income taxes at an approximate rate of 21%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows: 2018 $ 2017 $ Net loss before income taxes (58,765 ) (52,551 ) Statutory income tax rate 21 % 35 % Expected income tax recovery (12,341 ) (18,392 ) Tax rate difference for foreign jurisdiction (3,938 ) 2,974 Change in enacted tax rate – 16,294 Change in valuation allowance 16,279 (876 ) Income tax provision – – The significant components of deferred income tax assets and liabilities as at December 31, 2018 and 2017 are as follows: 2018 $ 2017 $ Net operating losses carried forward 109,473 93,194 Valuation allowance (109,473 ) (93,194 ) Net deferred income tax asset – – On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. For businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction is effective on January 1, 2018. As a result of the rate reduction, the Company has reduced the deferred tax asset balance as of December 31, 2017 by $16,294. Due to the Company’s full valuation allowance position, there was no net impact on the Company’s income tax provision at December 31, 2017, as the reduction in the deferred tax asset balance was fully offset by a corresponding decrease in the valuation allowance. In conjunction with the Tax Act, the SEC staff issued Staff Accounting Bulletin No. 118 to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The Company has recognized the provisional tax impacts related to the revaluation of deferred tax assets and liabilities at December 31, 2017. There was no net impact on the Company’s consolidated financial statements for the year ended December 31, 2017, as the corresponding adjustment was made to the valuation allowance. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Act.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation and Consolidation	These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, DNA Canada. All inter-company accounts and transactions have been eliminated on consolidation.
Use of Estimates	The preparation of consolidated financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, the useful life and recoverability of property and equipment, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Accounts Receivable	The Company recognizes allowances for doubtful accounts to ensure accounts receivable are not overstated due to the inability or unwillingness of its customers to make required payments. The allowance is based on the business environment, historical bad debt expense, the age of receivables, and the specific identification of receivables the Company considers at risk. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis.
Property and Equipment	Property and equipment is recorded at cost. Depreciation is provided annually at rates and methods over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. Medical equipment 10 years straight-line
Long-Lived Assets	In accordance with ASC 360, “ Property, Plant, and Equipment
Income Taxes	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes
Revenue Recognition	The Company derives revenue from the sale of DNA diagnostic testing kits in relation to analyzing and monitoring an individual’s genetic makeup. Under ASC 606, “ Revenue from Contracts with Customers”
Foreign Currency Translation	The Company’s functional and reporting currency is the U.S. dollar. The functional currency of DNA Canada is the Canadian dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The assets and liabilities of DNA Canada are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Revenue and expenses are translated using the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss).
Stock-based Compensation	The Company records stock-based compensation in accordance with ASC 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees
Financial Instruments	ASC 820, “ Fair Value Measurements and Disclosures Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Loss Per Share	The Company computes earnings (loss) per share in accordance with ASC 260, “ Earnings per Share
Comprehensive Loss	Comprehensive loss consists of net loss and other related gains and losses affecting stockholders’ equity that are excluded from net income or loss. As at December 31, 2018 and 2017, comprehensive loss includes cumulative translation adjustments for changes in foreign currency exchange rates during the period.
Recent Accounting Pronouncements	On May 28, 2014, the FASB issued ASU No. 2014-09, “ Revenue from Contracts with Customers” In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
SIGNIFICANT ACCOUNTING POLICIES
Schedule of Estimated Useful Lives of Assets	Medical equipment 10 years straight-line

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
PROPERTY AND EQUIPMENT (Tables)
Schedule of Property and Equipment	Cost $ Accumulated depreciation $ Foreign currency translation loss $ Net carrying value December 31, 2018 $ Net carrying value December 31, 2017 $ Medical equipment 5,440 (1,822 ) (885 ) 2,733 3,476

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
INCOME TAXES (Tables)
Schedule of Provision for Effective Income Taxes Rate Reconciliation	2018 $ 2017 $ Net loss before income taxes (58,765 ) (52,551 ) Statutory income tax rate 21 % 35 % Expected income tax recovery (12,341 ) (18,392 ) Tax rate difference for foreign jurisdiction (3,938 ) 2,974 Change in enacted tax rate – 16,294 Change in valuation allowance 16,279 (876 ) Income tax provision – –
Schedule of Deferred Income Tax Assets and Liabilities	2018 $ 2017 $ Net operating losses carried forward 109,473 93,194 Valuation allowance (109,473 ) (93,194 ) Net deferred income tax asset – –

NATURE OF OPERATIONS AND CONT_2

NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS (Details Narrative)
Date of incorporation	Jul. 3, 2014
State of incorporation	Florida
Accumulated deficit	$ (434,598)	$ (375,833)
Working capital deficit	(141,793)
Net cash used in operating activities	$ (43,584)	$ (34,281)

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2018
Medical Equipment [Member]
Estimated useful lives of assets	10 years straight-line

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property and equipment, Net carrying value	$ 2,733	$ 3,476
Medical Equipment [Member]
Property and equipment, Net carrying value	2,733	$ 3,476
Property and equipment, Cost	5,440
Property and equipment, Accumulated depreciation	(1,822)
Property and equipment, Foreign currency translation loss	$ (885)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Due to related parties, current	$ 149,630	$ 128,639
Rent	3,617	9,809
Chief Executive Officer [Member] | First Due [Member]
Due to related parties, current	21,652	9,467
Chief Financial Officer [Member] | First Due [Member]
Due to related parties, current	86,537	86,360
Director [Member]
Rent	2,315	2,266
Director [Member] | First Due [Member]
Due to related parties, current	1,558	1,558
Director [Member] | Second Due [Member]
Due to related parties, current	31,820	28,054
Director [Member] | Third Due [Member]
Due to related parties, current	$ 8,063	$ 3,200

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Return of capital	$ (15,000)
Common Stock [Member]
Received shares subscription proceeds		$ 100,000
Number of shares to be issued		1,000,000
Share price		$ 0.10

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
INCOME TAXES (Details)
Net loss before income taxes	$ (58,765)	$ (52,551)
Statutory income tax rate	21.00%	35.00%
Expected income tax recovery	$ (12,341)	$ (18,392)
Tax rate difference for foreign jurisdiction	(3,938)	2,974
Change in enacted tax rate		16,294
Change in valuation allowance	16,279	(876)
Income tax provision

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
INCOME TAXES (Details)
Net operating losses carried forward	$ 109,473	$ 93,194
Valuation allowance	(109,473)	(93,194)
Net deferred income tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2018USD ($)
Net operating loss carryforward	$ 131,149
Operating loss carryforward expiration year	2035
Income tax examination description	The Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate.
Reduction in deferred tax assets	$ 16,294
Foreign Income Tax [Member]
Net operating loss carryforward	$ 303,450