Orbis 10-Q 20 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	20-May-15
Document And Entity Information
Entity Registrant Name	Orbis Corp
Entity Central Index Key	1621430
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		75,000,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets:
Cash	$19,948	$20,052
Accounts receivable	45,878	37,325
Due from factor, net	2,184	3,353
Total Current assets	68,010	60,730
Total Assets	68,010	60,730
Current Liabilities:
Accounts payable and accrued expenses	51,945	44,568
Accrued interest payable	2,913	1,709
Due to sub-contractors	21,667	17,962
Loan payable to factor	38,479	33,592
Due to Officer	27,112
Sales tax payable	53,838	45,789
Convertible note payable	48,833	48,833
Total Current Liabilities	244,787	192,453
Total Liabilities	244,787	192,453
Stockholder's Deficit:
Common stock $0.0001 par value; 500,000,000 shares authorized; 75,000,000 shares issued and outstanding at March 31, 2015 and December 31, 2014, respectively	7,500	7,500
Additional paid in capital	-7,140	-7,140
Accumulated deficit	-189,645	-139,427
Accumulated other comprehensive income	12,508	7,344
Total Stockholder's Deficit	-176,777	-131,723
Total Liabilities and Stockholder's Deficit	$68,010	$60,730

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Other Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue	$99,817	$44,013
Cost of revenue	74,963	32,395
Gross profit	24,854	11,618
Operating Expenses:
Officer's compensation	18,348	7,961
Professional fees	41,056
General and administrative	9,852	690
Total Operating Expenses	69,256	8,651
Profit (Loss) from Operations	-44,402	2,967
Other Income (Expenses):
Factoring fees	-4,611	-702
Interest expense	-1,204	0
Total Other Income (Expenses)	-5,815	-702
Net Income (Loss)	-50,218	2,265
Other Comprehensive Income (Loss):
Net income (loss)	-50,218	2,265
Unrealized foreign currency translation gain	5,164	239
Total Other Comprehensive Income (Loss)	($45,054)	$2,504
Net Loss per Common Share - Basic and Diluted	$0	$0
Weighted Average Shares Outstanding - Basic and Diluted	75,000,000	75,000,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities:
Net income (loss)	($50,218)	$2,265
Changes in assets and liabilities:
Accounts receivable	-11,067	-2,623
Due to officer	23,368
Accrued expenses	8,947	-1,230
Accrued interest payable	1,204
Due to subcontractors	8,226	3,372
Sales tax payable	12,185	1,603
Net Cash Provided by (Used In) Operating Activities	-7,355	3,387
Cash Flows From Financing Activities:
Loan proceeds from (repayments to) factor, net	7,880
Loan proceeds from officer	1,000
Net Cash Provided by Financing Activities	8,880
Effect of Exchange Rate Changes on Cash	-1,629	-291
Net Increase (Decrease) in Cash	-104	3,096
Cash, Beginning of Period	20,052	8,393
Cash, End of Period	19,948	11,489
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for income taxes

Nature_of_Operations_and_Basis

Nature of Operations and Basis of Presentation and Going Concern	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation and Going Concern	NOTE 1 – NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN
	Nature of Operations
	Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and courier services primarily for the medical field and currently operate only in Canada.
	The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for all periods presented.
	Basis of Presentation
	The accompanying interim condensed consolidated financial statements are unaudited, but in the opinion of management of the Company, contain all adjustments, which include normal recurring adjustments necessary to present fairly the financial position at March 31, 2015, and the results of operations and cash flows for the three months ended March 31, 2015. The balance sheet as of December 31, 2014 is derived from the Company’s audited consolidated financial statements.
	Certain information and footnote disclosures normally included in consolidated financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these interim consolidated financial statements are adequate to make the information presented therein not misleading. For further information, refer to the consolidated financial statements and the notes thereto contained in the Company’s 2014 Annual Report filed with the Securities and Exchange Commission on Form 10-K on April 9, 2015.
	Going Concern
	As reflected in the accompanying consolidated financial statements, the Company had a net loss of $50,218 for the three months ended March 31, 2015 and cash used in operating activities of $7,355 for the three months ended March 31, 2015. The Company had a working capital deficit of $176,777, accumulated deficit of $189,645 and stockholders’ deficit of $176,777 as of March 31, 2015. These matters raise a substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan and raise capital. Ultimately, the continuation of the Company as a going concern is dependent upon the ability of the Company to generate sufficient revenue and to attain profitable operations. These consolidated financial statements do not include any adjustments relating 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.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiaries, Ceberus Distribution & Courier Services, Inc. located in Canada, and Orbis Logistics Limited, a recently formed inactive subsidiary located in the United Kingdom. All intercompany balances and transactions have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.
	Significant Customers and Concentration of Credit Risk
	During the three months ended March 31, 2015 and 2014, one customer accounted for 100% of total sales. At March 31, 2015 and December 31, 2014, the same one customer accounted for 100% of accounts receivable.
	Geographic Concentration of Business
	During the three months ended March 31, 2015 and 2014, the Company provided point-to-point delivery services of medical specimens to and from hospitals, medical laboratories and medical centers across the Greater Toronto Area and surrounding areas including York Region, Durham Region and Peel Region.
	Fair Value of Financial Instruments and Fair Value Measurements
	We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for loans payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.
	We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).
	The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
	Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
	Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
	Accounts Receivable and Factoring
	Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the accounts, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.
	The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability “Loan payable to factor” on our consolidated balance sheet.
	Revenue Recognition
	The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Company’s specific revenue recognition policies are as follows:
	The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.
	Cost of Revenue
	Cost of revenue includes subcontractor expenses which are amounts paid or due to courier drivers and the costs of fuel and vehicle maintenance.
	Income Taxes
	The Company’s operating subsidiary is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency, and the parent holding company is governed by U.S. tax laws.
	The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.
	The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the three months ended March 31, 2015 and 2014, no adjustments were recognized for uncertain tax benefits. The years 2009 through 2014 are subject to examination by the Canada Revenue Agency.
	Earnings (Loss) Per Share
	Basic earnings (loss) per share (EPS) are computed by dividing net earnings (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of March 31, 2015 and December 31, 2014, there were $48,833 of convertible notes principal balance that was convertible into 4,883,300 shares of common stock. The effect of these common stock equivalents is anti-dilutive due to the Company’s net loss.
	Foreign Currency Translation
	The accompanying consolidated financial statements are presented in U.S. Dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company’s operating subsidiary is the Canadian Dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in comprehensive income and loss for the three months ended March 31, 2015 and 2014 resulted in a gain of $12,508 and $239, respectively.
	Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the results of operations as incurred.
	As of March 31, 2015 and December 31, 2014, the exchange rates used to translate amounts in Canadian Dollars into USD for the purposes of preparing the financial statements were as follows:
		March 31, 2015		31-Dec-14
	Exchange rate on balance sheet dates USD : CAD$ exchange rate		0.7909		0.8599
	Average exchange rate for the period USD : CAD$ exchange rate		0.822		0.9058
	Recent Issued Accounting Standards
	The Company implemented all new accounting standards that are in effect and that may impact the consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.

Accounts_Receivable_and_Factor

Accounts Receivable and Factoring	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Accounts Receivable and Factoring	NOTE 3 – ACCOUNTS RECEIVABLE AND FACTORING
	In March 2013, the Company entered into an agreement with a Factoring company whereby the Company will assign, in the Factor’s sole discretion, selected accounts receivable to the Factor in exchange for initial cash funding (“factor advances”) for 90% of the factored receivable. The minimum 10% reserve held back by the Factor is released, less fees, after collection of the account receivable by the Factor. The Company pays a factor fee of one tenth of a percent (0.10%) daily of the face value of submitted invoices. Since the factoring agreement provides for full recourse against the Company for factored accounts receivable that are not collected by the Factor for any reason, and the collection of such accounts receivable are fully secured by substantially all assets of the Company, the factoring advances at March 31, 2015 and December 31, 2014 which have been treated as secured loans on the accompanying consolidated balance sheets were $38,479 and $33,592, respectively. The total accounts receivable factored for the three months ended March 31, 2015 and 2014 were $107,494 and $49,699, respectively. The factor fees incurred for the three months ended March 31, 2015 and 2014 were $4,611 and $702, respectively. Total outstanding accounts receivable factored at March 31, 2015 and December 31, 2014 which is included in Accounts Receivable on the accompanying balance sheets were $42,955 and $37,325, respectively. The holdback amount due from the factor related to accounts receivable that the factor has not collected as of March 31, 2015 and December 31, 2014 was $2,184 and $3,353, respectively.
	Accounts Receivable as of March 31, 2015 and December 31, 2014 are as follows:
		31-Mar-15		31-Dec-14
		(Unaudited)
	Factored Accounts Receivable	$	42,955	$	37,325
	Accounts receivable not Factored		2,923		-
	Allowance for doubtful accounts		-		-
	Accounts receivable, net	$	45,878	$	37,325

Sales_Taxes_Payable

Sales Taxes Payable	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Sales Taxes Payable	NOTE 4 – SALES TAX PAYABLE
	Harmonized Sales Taxes “HST”
	HST is a consumption tax in Canada. These taxes are considered “value added” taxes as they are based on net sales and purchases of goods and services. The Company has estimated the HST payable and related interest and penalties payable for the periods ended:
		31-Mar-15		31-Dec-14
		(Unaudited)
	HST Payables	$	50,777	$	42,461
	Penalties and interest payable		3,061		3,328
	Total HST payable	$	53,838	$	45,789

Convertible_Promissory_Notes

Convertible Promissory Notes	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Convertible Promissory Notes	NOTE 5 – CONVERTIBLE PROMISSORY NOTES
	On January 15, March 29, April 16, August 13, and September 25, 2014, the following amounts were paid by a third party on behalf of the Company for legal, accounting and auditing services provided to Ceberus: $12,371 (legal), $9,500 (accounting) and $26,962 (auditing). On August 14, 2014 and September 26, 2014, Convertible Promissory Notes in the amounts of $36,918 and $11,915, respectively, for a total of $48,833, were executed to memorialize the obligation of Orbis to repay the funds. The terms of the Notes are as follows:
	Principal and Interest
	Interest shall accrue on the unpaid principal balance and any unpaid late fees or other fees under this Note at a rate of ten percent (10%) per annum until the full amount of the principal and fees has been paid. The entire unpaid principal balance and all accrued and unpaid interest, if any, under this Note, shall be due and payable on the date that is 180 days from the note date. Accrued interest payable at March 31, 2015 and December 31, 2014 amounted to $2,913 and $1,709, respectively. Interest expense for the three months ended March 31, 2015 and 2014 was $1,204 and $0, respectively. On February 12, 2015, the Company defaulted on the $36,918 note and on March 25, 2015 the Company defaulted on the $11,915 note by failing to pay principal and accrued interest on the maturity dates. However, the lender has not provided notices of default and demand of payment to the Company in writing pursuant to the terms of the Convertible Promissory Notes.
	Payment
	Unless prepaid or converted in accordance herewith, all principal and accrued interest under this Note is payable in one lump sum on the Note Maturity Date. All payments of interest and principal shall be (i) in lawful money of the United States of America, and (ii) in the form of immediately available funds. All payments shall be applied first to costs of collection, if any, then to accrued and unpaid interest, and thereafter to principal.
	Lender Optional Conversion to Shares
	Beginning on the date of issuance of this Note, lender is entitled to convert all amounts due hereunder into shares of the Company’s Common Stock at the Conversion Price. Conversion rights shall terminate upon acceptance by lender of payment in full of principal, accrued interest and any other amounts due under this Note.
	Calculation
	The number of shares of the Company’s Common Stock to be issued upon conversion of this Debenture shall be determined by dividing (x) the amount of principal and accrued and unpaid interest to be converted by (y) the Conversion Price then in effect.
	Conversion Price; Number of Shares
	The conversion price shall be computed by dividing the principal sum and any accrued interest outstanding on the Promissory Note by the average volume weighted average price of the Company’s common stock over the seven (7) trading days prior to the Conversion Date and then multiplying the result by 80% (20% discount to market) or $0.01 whichever is greater (the “Conversion Price”), provided, however, that if no market exists, the Conversion Price shall be $0.01 per share.

Stockholders_Equity

Stockholder's Equity	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Stockholder's Equity	NOTE 6 – STOCKHOLDERS’ EQUITY
	In January 2014, the Company reorganized by forming a U.S. based parent, incorporated in Nevada. The reorganization resulted in a recapitalization of equity and the presentation of the accompanying consolidated financial statements of a consolidated entity. All share and per share data is retroactively restated for the recapitalization for the periods presented.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiaries, Ceberus Distribution & Courier Services, Inc. located in Canada, and Orbis Logistics Limited, a recently formed inactive subsidiary located in the United Kingdom. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.
Significant Customers and Concentration of Credit Risk	Significant Customers and Concentration of Credit Risk
	During the three months ended March 31, 2015 and 2014, one customer accounted for 100% of total sales. At March 31, 2015 and December 31, 2014, the same one customer accounted for 100% of accounts receivable.
Geographic Concentration of Business	Geographic Concentration of Business
	During the three months ended March 31, 2015 and 2014, the Company provided point-to-point delivery services of medical specimens to and from hospitals, medical laboratories and medical centers across the Greater Toronto Area and surrounding areas including York Region, Durham Region and Peel Region.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements
	We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for loans payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.
	We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).
	The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
	Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
	Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
Accounts Receivable and Factoring	Accounts Receivable and Factoring
	Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the accounts, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.
	The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability “Loan payable to factor” on our consolidated balance sheet.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Company’s specific revenue recognition policies are as follows:
	The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.
Cost of Revenue	Cost of Revenue
	Cost of revenue includes subcontractor expenses which are amounts paid or due to courier drivers and the costs of fuel and vehicle maintenance.
Income Taxes	Income Taxes
	The Company’s operating subsidiary is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency, and the parent holding company is governed by U.S. tax laws.
	The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.
	The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the three months ended March 31, 2015 and 2014, no adjustments were recognized for uncertain tax benefits. The years 2009 through 2014 are subject to examination by the Canada Revenue Agency.
Earnings (Loss) Per Share	Earnings (Loss) Per Share
	Basic earnings (loss) per share (EPS) are computed by dividing net earnings (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of March 31, 2015 and December 31, 2014, there were $48,833 of convertible notes principal balance that was convertible into 4,883,300 shares of common stock. The effect of these common stock equivalents is anti-dilutive due to the Company’s net loss.
Foreign Currency Translation	Foreign Currency Translation
	The accompanying consolidated financial statements are presented in U.S. Dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company’s operating subsidiary is the Canadian Dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in comprehensive income and loss for the three months ended March 31, 2015 and 2014 resulted in a gain of $12,508 and $239, respectively.
	Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the results of operations as incurred.
	As of March 31, 2015 and December 31, 2014, the exchange rates used to translate amounts in Canadian Dollars into USD for the purposes of preparing the financial statements were as follows:
		March 31, 2015		31-Dec-14
	Exchange rate on balance sheet dates USD : CAD$ exchange rate		0.7909		0.8599
	Average exchange rate for the period USD : CAD$ exchange rate		0.822		0.9058
Recent Issued Accounting Standards	Recent Issued Accounting Standards
	The Company implemented all new accounting standards that are in effect and that may impact the consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Exchange Rates Used to Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements	As of March 31, 2015 and December 31, 2014, the exchange rates used to translate amounts in Canadian Dollars into USD for the purposes of preparing the financial statements were as follows:
		March 31, 2015		31-Dec-14
	Exchange rate on balance sheet dates USD : CAD$ exchange rate		0.7909		0.8599
	Average exchange rate for the period USD : CAD$ exchange rate		0.822		0.9058

Accounts_Receivable_and_Factor1

Accounts Receivable and Factoring (Tables)	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts Receivable as of March 31, 2015 and December 31, 2014 are as follows:
		31-Mar-15		31-Dec-14
		(Unaudited)
	Factored Accounts Receivable	$	42,955	$	37,325
	Accounts receivable not Factored		2,923		-
	Allowance for doubtful accounts		-		-
	Accounts receivable, net	$	45,878	$	37,325

Sales_Taxes_Payable_Tables

Sales Taxes Payable (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Estimated HST Payable and Related Interest and Penalties Payable	The Company has estimated the HST payable and related interest and penalties payable for the periods ended:
		31-Mar-15		31-Dec-14
		(Unaudited)
	HST Payables	$	50,777	$	42,461
	Penalties and interest payable		3,061		3,328
	Total HST payable	$	53,838	$	45,789

Nature_of_Operations_and_Basis1

Nature of Operations and Basis of Presentation and Going Concern (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Nature Of Operations And Basis Of Presentation And Going Concern Details Narrative
Net loss	$50,218	($2,265)
Cash used in operating activities	7,355	-3,387
Working capital deficit	176,777
Accumulated deficit	189,645		139,427
Stockholders' deficit	$176,777		$131,723

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Percentage of sales	100.00%	100.00%
Percentage of accounts receivable	100.00%		100.00%
Outstanding stock options, warrants or other stock equivalents	0	0
Foreign currency translation adjustment included in comprehensive income and loss, gain (loss)	$5,164	$239
Convertible Debt [Member]
Number of shares issued for conversion	48,833		48,833
Number of shares converted	4,883,300		4,883,300

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Exchange Rates Used to Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements (Details)	Mar. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Exchange rate on balance sheet dates USD : CAD$ exchange rate	0.7909	0.8599
Average exchange rate for the period USD : CAD$ exchange rate	0.822	0.9058

Accounts_Receivable_and_Factor2

Accounts Receivable and Factoring (Details Narrative) (USD $)	1 Months Ended	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Receivables [Abstract]
Percentage of factored receivable	90.00%
Minimum percentage of reserve held back by Factor	10.00%
Percentage of factor fee paid daily	0.10%
Loan payable to factor		$38,479		$33,592
Total accounts receivable factored		107,564		49,699
Factor fees		4,611	702
Outstanding accounts receivable factored		42,955		37,325
Due from factor		$2,184		$3,353

Accounts_Receivable_and_Factor3

Accounts Receivable and Factoring - Schedule of Accounts Receivable (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Factored Accounts Receivable	$42,955	$37,325
Accounts receivable not Factored	2,923
Allowance for doubtful accounts
Accounts receivable, net	$42,955	$37,325

Sales_Taxes_Payable_Estimated_

Sales Taxes Payable - Estimated HST Payable and Related Interest and Penalties Payable (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
HST payables	$50,777	$42,461
Penalties and interest payable	3,061	3,328
Total HST payable	$53,838	$45,789

Convertible_Promissory_Notes_D

Convertible Promissory Notes (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 25, 2015	Feb. 15, 2015	Dec. 31, 2014	Sep. 26, 2014	Aug. 14, 2014
Convertible notes payable	$48,833				$48,833	$11,915	$36,918
Percentage of unpaid principal interest rate	10.00%
Accrued interest payable	2,913				1,709
Interest expense	1,204	0
Default debt			11,915	36,918
Conversion price					$0.01
Percentage of resulted by conversion price of promissory note	80.00%
Percentage of discount to market price	20.00%
Market price per share					$0.01
Convertible Promissory Note [Member] | Third Party [Member] | January 15, March 29, April 16, August 13, and September 25, 2014 [Member]
Payment for legal services	12,371
Payment for accounting services	9,500
Payment for auditing services	$26,962