Till Capital (TIL-CV) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document Information [Line Items]
Entity Registrant Name	Till Capital Ltd.
Entity Central Index Key	1,625,584
Trading Symbol	til
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		3,350,284
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	$ 4,686,049	$ 2,020,265
Investments (Note 5)	1,826,916	2,813,290
Investment, equity method (Note 5)	1,194,318	1,248,491
Assets held for sale (Notes 3)	61,897,293	32,399,399
Promissory note receivable (Note 4)		2,410,494
Property, plant, and equipment ("PP&E")	14,314	22,605
Royalty and mineral interests (Note 9)	446,952	1,003,373
Goodwill	2,235,251	2,980,819
Other assets	975,417	1,120,366
Total Assets	73,276,510	46,019,102
Liabilities
Liabilities held for sale (Notes 3)	50,275,870	20,061,820
Accounts payable and accrued liabilities	141,902	168,002
Total liabilities	50,417,772	20,229,822
Contingencies (Note 15)
Shareholders' equity
Common stock	3,350	3,350
Additional paid in capital	31,551,542	31,532,168
Treasury stock	(248,951)	(248,951)
Accumulated other comprehensive loss	(1,645,304)	(1,685,517)
Deficit (excluding $105,305,060 reclassified to additional paid in capital in the December 31, 2014 quasi-reorganization)	(6,881,721)	(5,566,730)
Equity attributable to shareholders of Till Capital Ltd.	22,778,916	24,034,320
Non-controlling interests in Silver Predator Corp.	79,822	1,754,960
Total shareholders’ equity	22,858,738	25,789,280
Total liabilities and shareholders' equity	$ 73,276,510	$ 46,019,102

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Amount reclassified to additional paid in capital	$ 105,305,060	$ 105,305,060

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue (loss)
Investment income (loss), net (Note 5)	$ (502,320)	$ 1,506,744	$ (90,185)	$ 2,207,080
Gain on sale of mineral interests and PP&E		48,958	1,075,335	91,958
Other revenue			50,000	40,000
Total revenue (loss)	(502,320)	1,555,702	1,035,150	2,339,038
Expenses
General and administrative expenses	247,421	371,024	1,261,175	1,209,929
Salaries and benefits	98,370	96,838	319,717	584,598
Stock-based compensation	3,092	1,834	26,619	26,941
Mining related expenses and property impairment	150,003	51,935	178,636	76,456
Foreign exchange (gain) loss	37,289	36,167	59,309	(195,517)
Interest and other (income) expense	1,663	(8)	5,862	(26,247)
Total expenses	537,838	557,790	1,851,318	1,676,160
Income (loss) from continuing operations before loss on equity method investment	(1,040,158)	997,912	(816,168)	662,878
Loss on equity method investment (Note 5)	(3,890)	(7,042)	(54,173)	(19,470)
Income (loss) from continuing operations	(1,044,048)	990,870	(870,341)	643,408
Income (loss) from discontinued operations including loss on assets and liabilities held for sale	(1,942,293)	(24,012)	(1,977,376)	179,615
Income (loss) from discontinued operations	(1,942,293)	(24,012)	(1,977,376)	179,615
Net income (loss)	(2,986,341)	966,858	(2,847,717)	823,023
Net income (loss) attributable to:
Shareholders of Till Capital Ltd.	(2,904,173)	1,016,955	(2,761,291)	854,249
Non-controlling interests	(82,168)	(50,097)	(86,426)	(31,226)
Net income (loss)	(2,986,341)	966,858	(2,847,717)	823,023
Other comprehensive income (loss):
Change in cumulative foreign exchange translation adjustment	395,065	(273,888)	957,712	263,054
Change in net unrealized gains on available for sale investments	(137,166)	(367,600)	83,997	1,387,646
Reclassification adjustment for net realized gain on available for sale investments		(239,055)	(1,001,496)	(1,412,454)
Other comprehensive income (loss)	257,899	(880,543)	40,213	238,246
Net comprehensive income (loss)	$ (2,728,442)	$ 86,315	$ (2,807,504)	$ 1,061,269
Basic and diluted net income (loss) per share from continuing operations of Till Capital Ltd. (in dollars per share)	$ (0.29)	$ 0.31	$ (0.23)	$ 0.20
Basic and diluted net income (loss) per share from discontinued operations of Till Capital Ltd. (in dollars per share)	$ (0.58)	$ (0.01)	$ (0.59)	$ 0.05
Weighted average number of shares outstanding (in shares)	3,350,284	3,399,922	3,350,284	3,418,526

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities
Income (loss) for the period from continuing operations	$ (870,341)	$ 643,408
Adjustments to reconcile net income (loss) to net cash used in continuing operating activities:
Depreciation and amortization expense	256,956	170,774
Stock-based compensation	26,619	10,934
Gain on sale of property, plant, and equipment	(1,075,335)	(80,458)
Gain on investments	(541,283)	(3,519,306)
Loss on equity method investment	54,173	19,470
Other non-cash items, net		41,088
Changes in operating assets and liabilities in continuing operations:
Decrease in accounts payable and other liabilities	(15,237)	(1,100,216)
Other working capital changes	(62,256)	(61,425)
Net cash used in continuing operating activities	(2,226,704)	(3,875,731)
Net cash provided by (used in) discontinued operating activities	819,874	(2,329,816)
Net cash used in operating activities	(1,406,830)	(6,205,547)
Cash flows from investing activities
Proceeds from sales of available for sale investments (Note 5)	1,335,452	2,194,499
Sales (purchases) of held for trading investments, net	(1,544,010)	4,803,605
Proceeds from property option payments	215,000
Proceeds from sale of mineral properties	1,156,090	215,235
Sales of property, plant, and equipment, net	19,500	43,000
Development costs capitalization	(104,357)	(202,081)
Net cash provided by investing activities from continuing operations	1,077,675	7,054,258
Net cash provided by investing activities from discontinued operations	65,590	3,002,679
Net cash provided by investing activities	1,143,265	10,056,937
Cash flows from financing activities
Proceeds from note receivable (Note 4)	2,605,253	546,545
Proceeds received from private placement		574,498
Purchase of Till Capital Ltd. shares		(314,678)
Net cash provided by financing activities	2,605,253	806,365
Increase in cash and cash equivalents	2,341,688	4,657,755
Effect of foreign exchange rate changes on cash and cash equivalents	732,648	315,834
Change of cash in assets held for sale for discontinued operations	(408,552)	(3,175,662)
Cash and cash equivalents, beginning of period	2,020,265	1,007,616
Cash and cash equivalents, end of period	4,686,049	2,805,543
Supplemental cash flow information:
Income taxes paid, net	$ 98	$ 39,129

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Basis of Accounting [Text Block]	1. BASIS OF PRESENTATION Basis of presentation and measurement The interim unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). In the opinion of management, the accompanying interim condensed consolidated financial statements contain all normal and recurring adjustments necessary to fairly present the consolidated financial position of Till Capital Ltd. ("Till") and its subsidiaries at September 30, 2017 December 31, 2016, three nine September 30, 2017 2016, nine September 30, 2017 2016. The interim unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto included in Till's latest annual report on Form 10 December 31, 2016. Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Exchange rate comparisons at period end US$1 = CDN$1.2480 US$1 = CDN$1.3143 US$1 = CDN$1.2480 US$1 = CDN$1.3143 Average exchange rate for the period US$1 = CDN$1.2525 US$1 = CDN$1.3041 US$1 = CDN$1.3074 US$1 = CDN$1.3221 The exchange rate comparison at December 31, 2016 US$1 CDN$1.3427. Basic and diluted income (loss) per restricted voting share is calculated on Till's income (loss) attributed to Till's shareholders divided by the weighted average number of Till shares outstanding during the period. During the third 2017, Holdings was acquired by Till in May 2015. no November 14, 2017, nine

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SIGNIFICANT ACCOUNTING POLICIES There have been no 2017 10 December 31, 2016. Accounting pronouncements The recent accounting pronouncements described below have had or may not not In May 2014, No. 2014 09, Revenue from Contracts with Customers 606 606 606 December 15, 2017. December 15, 2016, not In May 2015, No. 2015 09, Financial Services - Insurance 944 December 31, 2016, 6, not In September 2015, 2015 16, Business Combinations 805 Simplifying the Accounting for Measurement-Period Adjustments 805 2017. first 2017 In January 2016, 2016 01, Financial Statements - Overall 825 10 Recognition and Measurement of Financial Assets and Financial Liabilities 825 10 December 15, 2017, In February 2016, 2016 02, Leases, January 1, 2019, not In March 2016, 2016 09, Compensation-Stock Compensation Topic718 first 2017 not In January 2017, 2017 04, Intangibles-Goodwill and Other, first 2020 No 2017

Note 3 - Assets and Liabilities

Note 3 - Assets and Liabilities Held for Sale	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Assets and Liabilities Held for Sale, Disclosure [Text Block]	3. ASSETS AND LIABILITIES HELD FOR SALE Omega Insurance Holdings, Inc. Based on the planned sale of Holdings, as described in Note 1, September 30, 2017, September 30, 2017, $57,361,587 $50,275,556, $971,757 three nine September 30, 2017. September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 (Unaudited) (Audited) Holdings assets held for sale: Cash and cash equivalents $ 3,708,495 $ 3,299,943 Investments (Note 5) 13,077,236 12,707,484 Unpaid losses and loss adjustment expenses ceded (Note 6) 9,517,496 7,058,004 Unearned premiums ceded (Note 7) 14,045,306 1,614,803 Premiums receivable and reinsurance recoverables 15,251,443 2,391,427 Deferred policy acquisition costs (Note 8) 2,071,587 498,889 Property, plant, and equipment ("PP&E") 29,113 30,070 Deferred income tax asset — 583,153 Other assets (339,089 ) (327,613 ) Total Holdings assets held for sale $ 57,361,587 $ 27,856,160 Holdings liabilities held for sale: Reserve for unpaid losses and loss adjustment expenses (Note 6) $ 16,058,789 $ 13,212,366 Unearned premiums (Note 7) 16,521,336 2,283,118 Reinsurance payables 14,659,445 4,150,627 Unearned commissions 2,316,762 397,103 Other liabilities 719,224 — Total Holdings liabilities held for sale $ 50,275,556 $ 20,043,214 Springer Mining Company and the Taylor Mill In the second 2015, 64% no In January 2017, 100% $1.4 September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 (Unaudited) (Audited) SMC assets held for sale: Cash, accounts receivable, and prepaid expenses $ 5,501 $ 23,399 Reclamation bonds 32,401 32,401 Prepaids 10,365 — Mineral properties 488,871 488,871 Property, plant, and equipment 3,998,568 3,998,568 Total SMC assets held for sale $ 4,535,706 $ 4,543,239 Total SMC liabilities held for sale $ 314 $ 18,606 SPD's Taylor Mill assets had a book value of $nil September 30, 2017 December 31, 2016. Total assets and liabilities held for sale September 30, 2017 December 31, 2016 Assets held for sale: Holdings $ 57,361,587 $ 27,856,160 SMC 4,535,706 4,543,239 Total assets held for sale $ 61,897,293 $ 32,399,399 Liabilities held for sale: Holdings $ 50,275,556 $ 20,043,214 SMC 314 18,606 Total liabilities held for sale $ 50,275,870 $ 20,061,820

Note 4 - Promissory Note Receiv

Note 4 - Promissory Note Receivable	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Financing Receivables [Text Block]	4. PROMISSORY NOTE RECEIVABLE Till held a promissory note receivable from Golden Predator Mining Corp. ("GPY") with an original face amount of CDN$3,753,332 US$2,570,950 6% June 1, 2016, 8% June 1, 2017, 10% June 1, 2018, 12% The first CDN$717,450 US$546,545 May 25, 2016, second CDN$1,216,373 US$913,879 March 31, 2017, CDN$2,230,016 US$1,651,374 June 2, 2017. That promissory note was initially recognized at fair value, and was subsequently carried at amortized cost using the effective interest rate method. Carrying value of note at December 31, 2016 $ 2,410,494 Interest 69,869 Payment on March 31, 2017 (913,879 ) Payment on June 2, 2017 (1,651,374 ) Amortization of discount 86,899 Foreign exchange loss (2,009 ) Carrying value, September 30, 2017 $ —

Note 5 - Investments

Note 5 - Investments	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Investment [Text Block]	5. INVESTMENTS The following tables summarize the differences between cost or amortized cost and fair value, by major investment category, at September 30, 2017 December 31, 2016: Investments Held for trading investments Amortized Cost Unrealized Gains Unrealized Losses Fair Value September 30, 2017: Equity securities - natural resource sector $ 746,126 $ 13,301 $ 76,240 $ 683,187 Equity securities - all other sectors 1,277,058 43,601 394,138 926,521 Total $ 2,023,184 $ 56,902 $ 470,378 $ 1,609,708 December 31, 2016: Equity securities - natural resource sector $ 642,914 $ 4,515 $ 134,536 $ 512,893 Equity securities - all other sectors 1,712,874 — 394,404 1,318,470 Total $ 2,355,788 $ 4,515 $ 528,940 $ 1,831,363 Available for sale investments Amortized Unrealized Unrealized Fair Value September 30, 2017: Equity securities - natural resource sector 258,706 61,839 103,337 217,208 Total $ 258,706 $ 61,839 $ 103,337 $ 217,208 December 31, 2016: Equity securities - natural resource sector 335,267 661,555 14,895 981,927 Total $ 335,267 $ 661,555 $ 14,895 $ 981,927 Total Investments Amortized Unrealized Unrealized Fair Value September 30, 2017: Held for trading $ 2,023,184 $ 56,902 $ 470,378 $ 1,609,708 Available for sale 258,706 61,839 103,337 217,208 Total $ 2,281,890 $ 118,741 $ 573,715 $ 1,826,916 December 31, 2016: Held for trading $ 2,355,788 $ 4,515 $ 528,940 $ 1,831,363 Available for sale 335,267 661,555 14,895 981,927 Total $ 2,691,055 $ 666,070 $ 543,835 $ 2,813,290 Investments included in assets held for sale Held for trading investments Amortized Unrealized Unrealized Fair Value December 31, 2016: Equity securities - all other sectors 115,763 — 1,144 114,619 Total $ 115,763 $ — $ 1,144 $ 114,619 Available for sale investments Amortized Unrealized Unrealized Fair Value September 30, 2017: Canadian government bonds and provincial bonds $ 8,466,997 $ — $ 53,201 $ 8,413,796 Equity securities - bond funds 4,829,317 — 165,877 4,663,440 Total $ 13,296,314 $ — $ 219,078 $ 13,077,236 December 31, 2016: Canadian government bonds and provincial bonds $ 8,114,813 $ 58,709 $ 6 $ 8,173,516 Equity securities - bond funds 4,467,788 — 48,439 4,419,349 Total $ 12,582,601 $ 58,709 $ 48,445 $ 12,592,865 Total investments included in assets held for sale Amortized Unrealized Unrealized Fair Value September 30, 2017: Held for trading $ — $ — $ — $ — Available for sale 13,296,314 — 219,078 13,077,236 Total $ 13,296,314 $ — $ 219,078 $ 13,077,236 December 31, 2016: Held for trading $ 115,763 — $ 1,144 $ 114,619 Available for sale 12,582,601 58,709 48,445 12,592,865 Total $ 12,698,364 $ 58,709 $ 49,589 $ 12,707,484 Realized gain (loss) on investments, net Till calculates the gain or loss realized on the sale of investments by comparing the sales price (fair value) to the cost or amortized cost of the security sold. Till determines the cost or amortized cost of the bonds sold using the specific-identification method and all other securities sold using the average cost method. Held for trading investments The net gain (loss) from held for trading investments was $( 211,662 $912,161 three September 30, 2017 2016, 305,972 $1,035,758 nine September 30, 2017 2016, Available for sale investments Three Months Ended September 30, 2017 2016 Gains Fair Value at Sale Gains (Losses) Fair Value at Sale Equities $ — $ — $ 281,785 $ 527,507 Total realized gains $ — $ — $ 281,785 $ 527,507 Nine Months Ended September 30, 2017 2016 Gains Fair Value at Sale Gains (Losses) Fair Value at Sale Equities $ 1,001,496 $ 1,335,452 $ 1,429,623 $ 2,077,635 Total realized gains 1,001,496 1,335,452 1,429,623 2,077,635 Equities — — (16,958 ) 116,864 Total realized losses — — (16,958 ) 116,864 Net realized gains $ 1,001,496 $ 1,335,452 $ 1,412,665 $ 2,194,499 Available for sale investments included in assets held for sale The following tables summarize Till's fixed maturities by contractual maturity periods. Actual results may may September 30, 2017 Amortized Cost Percent of Total Fair Value Percent of Total Due in one year or less $ 3,308,710 25 % $ 3,403,567 26 % Due after one year through five years 7,460,626 56 7,185,247 55 Due after five years through 10 years 2,526,978 19 2,488,422 19 Due after ten years — — — — Total $ 13,296,314 100 % $ 13,077,236 100 % December 31, 2016 Amortized Cost Percent of Total Fair Value Percent of Total Due in one year or less $ 2,063,193 16 % $ 2,064,575 16 % Due after one year through five years 8,309,375 66 8,429,796 66 Due after five years through 10 years 2,210,033 18 2,213,113 17 Due after ten years — — — — Total $ 12,582,601 100 % $ 12,707,484 100 % Net change in unrealized gain (loss) on investments Available for sale investments (including available for sale investments included in assets held for sale) Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Canadian government and provincial bonds (71,331 ) 58,230 (212,288 ) 64,956 Equity securities - bond funds (57,584 ) (4,612 ) (117,438 ) (16,874 ) Equity securities (8,251 ) (660,273 ) (587,773 ) (72,890 ) Included in accumulated other comprehensive loss $ (137,166 ) $ (606,655 ) $ (917,499 ) $ (24,808 ) Net interest and dividends Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net interest and dividends $ 11,046 $ 81,432 $ 202,606 $ 214,204 Investment related expenses (301,704 ) (266,675 ) (988,315 ) (793,231 ) Total $ (290,658 ) $ (185,243 ) $ (785,709 ) $ (579,027 ) Investment income (loss), net Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net gain (loss) on held for trading securities $ (211,662 ) $ 912,161 $ (305,972 ) $ 1,035,758 Net realized gain on available for sale securities — 281,785 1,001,496 1,412,665 Change in unrealized loss on derivative liability — 498,041 — 337,684 Net investment expense (290,658 ) (185,243 ) (785,709 ) (579,027 ) Total $ (502,320 ) $ 1,506,744 $ (90,185 ) $ 2,207,080 Fair value The following table presents information about Till’s investments measured at fair value on a recurring basis. September 30, 2017 Total Level 1 Level 2 Level 3 Equity securities 1,826,916 1,783,615 43,301 — Total investments $ 1,826,916 $ 1,783,615 $ 43,301 $ — December 31, 2016 Total Level 1 Level 2 Level 3 Equity securities 2,813,290 2,580,326 232,964 — Total investments $ 2,813,290 $ 2,580,326 $ 232,964 $ — The following table presents information about Till’s investments included in assets held for sale measured at fair value on a recurring basis. September 30, 2017 Total Level 1 Level 2 Level 3 Canadian government bonds and provincial bonds $ 13,077,236 $ 4,663,440 $ 8,413,796 $ — Total investments $ 13,077,236 $ 4,663,440 $ 8,413,796 $ — December 31, 2016 Total Level 1 Level 2 Level 3 Canadian government bonds and provincial bonds $ 12,592,865 $ 4,419,349 $ 8,173,516 $ — Equity securities 114,619 114,619 — — Total investments $ 12,707,484 $ 4,533,968 $ 8,173,516 $ — Unrealized investment losses on available for sale investments The following table presents an aging of Till’s unrealized investment losses on available for sale investments by investment class as of September 30, 2017 December 31, 2016. Less than Twelve Months Twelve Months or More Number of Securities Gross Unrealized Losses Fair Value Number of Securities Gross Unrealized Losses Fair Value September 30, 2017: Equity security - natural resource sector 1 86,136 70,173 1 17,201 — Total 1 86,136 70,173 1 17,201 — December 31, 2016: Equity security - natural resource sector — — — 1 14,895 — Total — $ — $ — 1 $ 14,895 $ — Unrealized investment losses on available for sale investments included in assets held for sale The following table presents an aging of Till’s unrealized investment losses on available for sale investments included in assets held for sale by investment class as of September 30, 2017 December 31, 2016. Less than Twelve Months Twelve Months or More Number of Securities Gross Unrealized Losses Fair Value Number of Securities Gross Unrealized Losses Fair Value September 30, 2017: Canadian government bonds — $ — $ — 20 $ 53,201 $ 8,413,795 Equity securities - bond funds — — — 2 165,877 4,663,440 Total — — — 22 219,078 13,077,235 December 31, 2016: Canadian government bond 1 $ 6 $ 186,165 — $ — $ — Equity securities - bond funds — — — 2 48,439 4,419,349 Total 1 $ 6 $ 186,165 2 $ 48,439 $ 4,419,349 Equity Investment in Limited Liability Company Till, through RRL, has an investment in IG Copper LLC (“IGC”) that is accounted for under the equity method of accounting that is summarized as follows: September 30, 2017 December 31, 2016 Balance, beginning of period $ 1,248,491 $ 1,089,570 Additional investments — 219,179 Share of accumulated equity method losses (54,173 ) (60,258 ) Balance, end of period $ 1,194,318 $ 1,248,491 Till's ownership percentage 3.51 % 3.59 % On December 17, 2016, $400,000, 15%, August 2017. September 2017, $40,000 September 30, 2017 December 31, 2016, $400,000 $401,973, In October 2017, $300,000 $100,000 3.69%.

Note 6 - Unpaid Losses, Loss Ad

Note 6 - Unpaid Losses, Loss Adjustment Expenses, and Amounts Ceded	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Insurance Disclosure [Text Block]	6. UNPAID LOSSES, LOSS ADJUSTMENT EXPENSES, AND AMOUNTS CEDED The following table is a summary of changes in outstanding losses and loss adjustment expenses ("LAE") and amounts ceded included in assets and liabilities held for sale (Note 3 Nine Months Ended September 30, 2017 2016 Unpaid Losses and LAE Amounts Ceded Net Unpaid Losses and LAE Amounts Ceded Net Balance, beginning of period $ 13,212,366 $ 7,058,004 $ 6,154,362 $ 14,539,623 $ 7,304,975 $ 7,234,648 Losses and LAE incurred for insured events related to: Current period 24,205,352 24,048,261 157,091 18,213,398 18,071,636 141,762 Prior periods 648,410 (215,379 ) 863,789 831,324 335,495 495,829 Total incurred 24,853,762 23,832,882 1,020,880 19,044,722 18,407,131 637,591 Losses and LAE paid: Current period (20,613,919 ) (20,596,873 ) (17,046 ) (16,432,761 ) (16,431,769 ) (992 ) Prior period (2,585,900 ) (1,418,720 ) (1,167,180 ) (3,334,479 ) (1,969,585 ) (1,364,894 ) Total paid (23,199,819 ) (22,015,593 ) (1,184,226 ) (19,767,240 ) (18,401,354 ) (1,365,886 ) Adjustment due to currency conversion 1,192,480 642,203 550,277 927,336 435,981 491,355 Balance, end of period $ 16,058,789 $ 9,517,496 $ 6,541,293 $ 14,744,441 $ 7,746,733 $ 6,997,708 The following table presents premiums written, change in unearned premiums, and premiums earned included in income (loss) from discontinued operations (Note 11 Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Premiums written: Direct $ 15,288,052 $ 9,983,186 $ 50,343,946 $ 29,278,095 Assumed 91 6 4,541 6 Ceded (14,801,564 ) (9,780,273 ) (47,691,188 ) (28,579,610 ) Net premiums written $ 486,579 $ 202,919 $ 2,657,299 $ 698,491 Change in unearned premiums: Direct $ (1,667,729 ) $ 196,296 $ (13,551,264 ) $ (867,816 ) Assumed — — — — Ceded 1,445,831 (167,145 ) 11,748,773 763,603 Net increase $ (221,898 ) $ 29,151 $ (1,802,491 ) $ (104,213 ) Premiums earned: Direct $ 13,620,323 $ 10,179,482 $ 36,792,682 $ 28,410,279 Assumed 91 6 4,541 6 Ceded (13,355,733 ) (9,947,418 ) (35,942,415 ) (27,816,007 ) Net premiums earned $ 264,681 $ 232,070 $ 854,808 $ 594,278

Note 7 - Unearned Premiums

Note 7 - Unearned Premiums	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Unearned Premiums [Text Block]	7. UNEARNED PREMIUMS The following table is a summary of changes in unearned premiums and unearned premiums ceded included in assets and liabilities held for sale (Note 3 Nine Months Ended September 30, 2017 2016 Unearned Premiums Unearned Premiums Ceded Net Unearned Premiums Unearned Premiums Ceded Net Balance, beginning of period $ 2,283,118 $ 1,614,803 $ 668,315 $ 2,432,468 $ 1,615,977 $ 816,491 Premiums written 50,348,487 47,691,188 2,657,299 29,278,101 28,579,610 698,491 Premiums earned (36,907,201 ) (35,942,416 ) (964,785 ) (28,950,206 ) (28,095,391 ) (854,815 ) Adjustment due to currency conversion 796,932 681,731 115,201 318,746 229,416 89,330 Balance, end of period $ 16,521,336 $ 14,045,306 $ 2,476,030 $ 3,079,109 $ 2,329,612 $ 749,497

Note 8 - Deferred Policy Acquis

Note 8 - Deferred Policy Acquisition Costs	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Deferred Policy Acquisition Costs [Text Block]	8. DEFERRED POLICY ACQUISITION COSTS A summary of the changes in deferred policy acquisition costs included in assets held for sale (Note 3 Nine Months Ended September 30, 2017 2016 Balance, beginning of period $ 498,889 $ 465,472 Acquisition costs deferred 11,700,043 8,050,743 Amortization of deferred policy acquisition costs (10,127,345 ) (7,896,037 ) Balance, end of period $ 2,071,587 $ 620,178

Note 9 - Royalty and Mineral In

Note 9 - Royalty and Mineral Interests	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Royalty and Mineral Interests [Text Block]	9. ROYALTY AND MINERAL INTERESTS The following tables are a summary of royalty and mineral interests: Balance January 1, 2017 Sale of mineral interests Option payments received Impairments Currency translation and other adjustments Balance September 30, 2017 Taylor Property $ 496,957 $ — $ (356,309 ) $ — $ (84,857 ) $ 55,791 Other properties 462,258 (100,255 ) (15,000 ) — — 347,003 Royalty interests 44,158 — — — — 44,158 Total $ 1,003,373 $ (100,255 ) $ (371,309 ) $ — $ (84,857 ) $ 446,952 Balance January 1, 2016 Sale of mineral interests Option payments received Impairments Currency translation and other adjustments Balance December 31, 2016 Taylor Property $ 478,836 $ — $ — $ — $ 18,121 $ 496,957 Other properties 462,258 — — — — 462,258 Royalty interests 136,733 (86,982 ) — (5,593 ) — 44,158 Total $ 1,077,827 $ (86,982 ) $ — $ (5,593 ) $ 18,121 $ 1,003,373 Sale of mineral interest On April 10, 2017, $1,156,090 $1,055,835 Taylor property option In April 2017, 64% Under the terms of the Taylor Agreement, Montego can acquire the Taylor Property in consideration for the completion of a series of cash payments totaling $1,200,000, 2,500,000 $700,000 100% 2% 1% The payments, share issuances, and expenditures must be completed in accordance with the following schedule: • At Closing: $200,000 500,000 • 6 $100,000 300,000 • 12 $200,000 400,000 $100,000 • 24 $300,000 500,000 $250,000 • 36 $400,000 800,000 $350,000 The closing occurred on April 20, 2017 $200,000 500,000 $156,309. Carlin Vanadium property option In June 2017, Under the terms of the Carlin Vanadium Agreement, Optionee can acquire the Carlin Vanadium Property in consideration for the completion of a series of cash payments totaling $2,000,000, $475,000 2% 2% 100% $4 2% $2 1% The payments, expenditures, and NSR grant must be completed in accordance with the following schedule: • At Closing: $15,000 • On or before December 15, 2017: $50,000 • 12 $25,000 • On or before December 15, 2018: $125,000 • 24 $50,000 • On or before December 15, 2019: $225,000 • On or before December 15, 2020: $250,000 • On or before December 15, 2021: $250,000 • On or before 60 $250,000 • On or before 60 $2,000,000 not • On or before 60 2% The closing occurred on June 14, 2017 $15,000.

Note 10 - Income (Loss) Per Sha

Note 10 - Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	10. INCOME (LOSS) PER SHARE Till uses the treasury stock method to calculate diluted income (loss) per share. Following the treasury stock method, the numerator for Till’s diluted income (loss) per share calculation remains unchanged from the basic income (loss) per share calculation, as the assumed exercise of Till’s stock options and warrants does not Stock options to purchase 118,352 119,952 September 30, 2017 December 31, 2016, 179,500 September 30, 2017 December 31, 2016. three nine September 30, 2017.

Note 11 - Discontinued Operatio

Note 11 - Discontinued Operations	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	11. DISCONTINUED OPERATIONS As a result of Till's decision during the third 2017 1, Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Revenue from discontinued operations: Insurance premiums written $ 15,288,143 $ 9,983,193 $ 50,348,487 $ 29,278,101 Insurance premiums ceded to reinsurers (14,801,564 ) (9,780,273 ) (47,691,188 ) (28,579,610 ) Change in unearned premiums (221,898 ) 29,151 (1,802,491 ) (104,213 ) Net insurance premiums earned 264,681 232,071 854,808 594,278 Fees - Chief agency 75,196 74,060 216,843 229,559 Fees - Consulting 38,194 47,295 120,852 145,926 Investment income 104,928 102,307 315,734 650,363 Total revenue 482,999 455,733 1,508,237 1,620,126 Expenses from discontinued operations: Losses and loss adjustment expenses, net 437,894 248,787 1,020,880 637,591 General and administrative expenses 145,161 68,355 328,649 225,516 Salaries and benefits 210,229 179,050 581,174 536,316 Loss on assets and liabilities held for sale 971,757 — 971,757 — Total expenses 1,765,041 496,192 2,902,460 1,399,423 Income (loss) from discontinued operations before income taxes (1,282,042 ) (40,459 ) (1,394,223 ) 220,703 Income tax (expense) recovery (660,251 ) 16,447 (583,153 ) (41,088 ) Income (loss) from discontinued operations $ (1,942,293 ) $ (24,012 ) $ (1,977,376 ) $ 179,615 Other comprehensive income (loss) attributed to Holdings includes a change in cumulative foreign exchange translation adjustment of $148,502 $602,242 three nine September 30, 2017, 128,914 329,725 three nine September 30, 2017, Nine Months Ended September 30, 2017 2016 Cash flows from discontinued operating activities Net income (loss) from discontinued operations $ (1,977,376 ) $ 179,615 Non-cash items: Amortization of capital assets 5,497 5,121 Gain on investments 315,734 650,363 Income tax expense 583,153 41,088 Loss on assets and liabilities held for sale 971,757 — Net income (loss) adjusted for non-cash items (101,235 ) 876,187 Increase in premiums receivable and reinsurance recoverables (12,860,016 ) (314,557 ) Increase (decrease) in unpaid losses, LAE, and amounts ceded 386,931 (236,940 ) Increase (decrease) in reinsurance payables 10,694,328 (2,546,993 ) Increase in deferred policy acquisition costs (1,572,698 ) (154,706 ) Increase (decrease) in unearned premiums 1,807,715 (66,994 ) Increase in accounts payable and other liabilities 2,453,373 192,869 Other working capital changes 11,476 (78,682 ) Total working capital changes 921,109 (3,206,003 ) Total operating cash flows from discontinued operations $ 819,874 $ (2,329,816 ) Investing cash flows from discontinued operations Proceeds from sales of available for sale investments $ — $ 2,873,586 Sales of held for trading investments, net 65,590 129,093 Total investing cash flows from discontinued operations $ 65,590 $ 3,002,679

Note 12 - Segment Data

Note 12 - Segment Data	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	12. SEGMENT DATA Till operates in a single segment, that being insurance. Till's revenue from continuing operations is attributed to the following geographical areas: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Bermuda $ (323,571 ) $ 994,764 $ 527,754 $ 2,193,726 United States (178,749 ) 560,938 507,396 145,312 Total (continuing operations) $ (502,320 ) $ 1,555,702 $ 1,035,150 $ 2,339,038 Canada (discontinued operations) $ 482,999 $ 455,733 $ 1,508,237 $ 1,620,126

Note 13 - Related Party Disclos

Note 13 - Related Party Disclosures	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	13. RELATED PARTY DISCLOSURES Service agreements Till is party to service agreements with SPD whereby Till provides accounting and corporate communications services on a cost-plus recovery basis. During the three nine September 30, 2017 2016, $9,000 $27,000

Note 14 - Capital Management

Note 14 - Capital Management	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Capital Management [Text Block]	14. CAPITAL MANAGEMENT Regulatory capital Till manages capital on an aggregate basis, as well as individually for each regulated entity. Till's insurance subsidiaries are subject to the regulatory capital requirements defined by the Bermuda Monetary Authority (“BMA”) for RRL and by the Office of Superintendent of Financial Institutions (Canada) (“OSFI”) for Omega. Till’s objectives when managing capital consist of: • Ensuring that policyholders in the insurance and reinsurance subsidiaries are protected while complying with regulatory capital requirements. • Maximizing long-term shareholder value by optimizing capital generated and used by Till. Till views capital as a scarce and strategic resource. That resource protects the financial well-being of the organization, and is also critical in enabling Till to pursue strategic business opportunities. Adequate capital also acts as a safeguard against possible unexpected losses, and as a basis for confidence in Till by shareholders, policyholders, creditors, and others. For the purpose of capital management, Till has defined capital as shareholders’ equity, excluding accumulated other comprehensive income ("AOCI"). Capital is monitored by Till's Board of Directors. Till's insurance subsidiaries are subject to minimum capital requirements that, in the case of RRL, is $1 not RRL RRL is registered under The Bermuda Insurance Act 1978 September 30, 2017 $1 75%. September 30, 2017 $8.0 December 31, 2016 - $16.8 75% September 30, 2017 $141,241 December 31, 2016 - $161,988 September 30, 2017, December 31, 2016, Omega OSFI has set out expectations of a 100% 150% September 30, 2017, CDN$8.4 US$6.7 December 31, 2016 - CDN$9.4 US$7.0 CDN$3.4 US$2.7 December 31, 2016 - CDN$1.9 US$1.4 252% December 31, 2016 - 499% September 30, 2017, December 31, 2016, Statutory Accounting Practices for RRL and Omega. RRL and Omega follow accounting practices prescribed or permitted by their respective regulators, Bermuda and Canada, respectively. Statutory accounting practices applicable to RRL differ from GAAP in certain areas, the most significant being that statutory accounting practices: • Require the expensing of policy acquisition costs as incurred, i.e., does not • Require that certain investments be recorded at cost or amortized cost and allows bonds to be carried at amortized cost or fair value based on an independent rating. • Specify how much, if any, of a deferred income tax asset is reportable as an admitted asset.

Note 15 - Contingencies

Note 15 - Contingencies	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Contingencies Disclosure [Text Block]	15. CONTINGENCIES Till and its subsidiaries are party to various litigation-related matters in the ordinary course of our business. Till cannot estimate with certainty the ultimate legal and financial liability with respect to those pending litigation matters. However, Till believes, based on its knowledge of such matters, that Till's ultimate liability with respect to those matters will not

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting pronouncements The recent accounting pronouncements described below have had or may not not In May 2014, No. 2014 09, Revenue from Contracts with Customers 606 606 606 December 15, 2017. December 15, 2016, not In May 2015, No. 2015 09, Financial Services - Insurance 944 December 31, 2016, 6, not In September 2015, 2015 16, Business Combinations 805 Simplifying the Accounting for Measurement-Period Adjustments 805 2017. first 2017 In January 2016, 2016 01, Financial Statements - Overall 825 10 Recognition and Measurement of Financial Assets and Financial Liabilities 825 10 December 15, 2017, In February 2016, 2016 02, Leases, January 1, 2019, not In March 2016, 2016 09, Compensation-Stock Compensation Topic718 first 2017 not In January 2017, 2017 04, Intangibles-Goodwill and Other, first 2020 No 2017

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Summary of Foreign Currency Exchange Rates [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Exchange rate comparisons at period end US$1 = CDN$1.2480 US$1 = CDN$1.3143 US$1 = CDN$1.2480 US$1 = CDN$1.3143 Average exchange rate for the period US$1 = CDN$1.2525 US$1 = CDN$1.3041 US$1 = CDN$1.3074 US$1 = CDN$1.3221

Note 3 - Assets and Liabiliti23

Note 3 - Assets and Liabilities Held for Sale (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Disposal Groups, Including Discontinued Operations, Balance Sheet [Table Text Block]	September 30, 2017 December 31, 2016 (Unaudited) (Audited) Holdings assets held for sale: Cash and cash equivalents $ 3,708,495 $ 3,299,943 Investments (Note 5) 13,077,236 12,707,484 Unpaid losses and loss adjustment expenses ceded (Note 6) 9,517,496 7,058,004 Unearned premiums ceded (Note 7) 14,045,306 1,614,803 Premiums receivable and reinsurance recoverables 15,251,443 2,391,427 Deferred policy acquisition costs (Note 8) 2,071,587 498,889 Property, plant, and equipment ("PP&E") 29,113 30,070 Deferred income tax asset — 583,153 Other assets (339,089 ) (327,613 ) Total Holdings assets held for sale $ 57,361,587 $ 27,856,160 Holdings liabilities held for sale: Reserve for unpaid losses and loss adjustment expenses (Note 6) $ 16,058,789 $ 13,212,366 Unearned premiums (Note 7) 16,521,336 2,283,118 Reinsurance payables 14,659,445 4,150,627 Unearned commissions 2,316,762 397,103 Other liabilities 719,224 — Total Holdings liabilities held for sale $ 50,275,556 $ 20,043,214 September 30, 2017 December 31, 2016 (Unaudited) (Audited) SMC assets held for sale: Cash, accounts receivable, and prepaid expenses $ 5,501 $ 23,399 Reclamation bonds 32,401 32,401 Prepaids 10,365 — Mineral properties 488,871 488,871 Property, plant, and equipment 3,998,568 3,998,568 Total SMC assets held for sale $ 4,535,706 $ 4,543,239 Total SMC liabilities held for sale $ 314 $ 18,606 September 30, 2017 December 31, 2016 Assets held for sale: Holdings $ 57,361,587 $ 27,856,160 SMC 4,535,706 4,543,239 Total assets held for sale $ 61,897,293 $ 32,399,399 Liabilities held for sale: Holdings $ 50,275,556 $ 20,043,214 SMC 314 18,606 Total liabilities held for sale $ 50,275,870 $ 20,061,820

Note 4 - Promissory Note Rece24

Note 4 - Promissory Note Receivable (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Promissory Note Receivable [Table Text Block]	Carrying value of note at December 31, 2016 $ 2,410,494 Interest 69,869 Payment on March 31, 2017 (913,879 ) Payment on June 2, 2017 (1,651,374 ) Amortization of discount 86,899 Foreign exchange loss (2,009 ) Carrying value, September 30, 2017 $ —

Note 5 - Investments (Tables)

Note 5 - Investments (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Amortized Cost and Fair Value by Major Investment Category [Table Text Block]	Amortized Cost Unrealized Gains Unrealized Losses Fair Value September 30, 2017: Equity securities - natural resource sector $ 746,126 $ 13,301 $ 76,240 $ 683,187 Equity securities - all other sectors 1,277,058 43,601 394,138 926,521 Total $ 2,023,184 $ 56,902 $ 470,378 $ 1,609,708 December 31, 2016: Equity securities - natural resource sector $ 642,914 $ 4,515 $ 134,536 $ 512,893 Equity securities - all other sectors 1,712,874 — 394,404 1,318,470 Total $ 2,355,788 $ 4,515 $ 528,940 $ 1,831,363 Amortized Unrealized Unrealized Fair Value September 30, 2017: Equity securities - natural resource sector 258,706 61,839 103,337 217,208 Total $ 258,706 $ 61,839 $ 103,337 $ 217,208 December 31, 2016: Equity securities - natural resource sector 335,267 661,555 14,895 981,927 Total $ 335,267 $ 661,555 $ 14,895 $ 981,927 Amortized Unrealized Unrealized Fair Value September 30, 2017: Held for trading $ 2,023,184 $ 56,902 $ 470,378 $ 1,609,708 Available for sale 258,706 61,839 103,337 217,208 Total $ 2,281,890 $ 118,741 $ 573,715 $ 1,826,916 December 31, 2016: Held for trading $ 2,355,788 $ 4,515 $ 528,940 $ 1,831,363 Available for sale 335,267 661,555 14,895 981,927 Total $ 2,691,055 $ 666,070 $ 543,835 $ 2,813,290 Amortized Unrealized Unrealized Fair Value December 31, 2016: Equity securities - all other sectors 115,763 — 1,144 114,619 Total $ 115,763 $ — $ 1,144 $ 114,619 Amortized Unrealized Unrealized Fair Value September 30, 2017: Canadian government bonds and provincial bonds $ 8,466,997 $ — $ 53,201 $ 8,413,796 Equity securities - bond funds 4,829,317 — 165,877 4,663,440 Total $ 13,296,314 $ — $ 219,078 $ 13,077,236 December 31, 2016: Canadian government bonds and provincial bonds $ 8,114,813 $ 58,709 $ 6 $ 8,173,516 Equity securities - bond funds 4,467,788 — 48,439 4,419,349 Total $ 12,582,601 $ 58,709 $ 48,445 $ 12,592,865 Amortized Unrealized Unrealized Fair Value September 30, 2017: Held for trading $ — $ — $ — $ — Available for sale 13,296,314 — 219,078 13,077,236 Total $ 13,296,314 $ — $ 219,078 $ 13,077,236 December 31, 2016: Held for trading $ 115,763 — $ 1,144 $ 114,619 Available for sale 12,582,601 58,709 48,445 12,592,865 Total $ 12,698,364 $ 58,709 $ 49,589 $ 12,707,484
Schedule of Realized Gain (Loss) [Table Text Block]	Three Months Ended September 30, 2017 2016 Gains Fair Value at Sale Gains (Losses) Fair Value at Sale Equities $ — $ — $ 281,785 $ 527,507 Total realized gains $ — $ — $ 281,785 $ 527,507 Nine Months Ended September 30, 2017 2016 Gains Fair Value at Sale Gains (Losses) Fair Value at Sale Equities $ 1,001,496 $ 1,335,452 $ 1,429,623 $ 2,077,635 Total realized gains 1,001,496 1,335,452 1,429,623 2,077,635 Equities — — (16,958 ) 116,864 Total realized losses — — (16,958 ) 116,864 Net realized gains $ 1,001,496 $ 1,335,452 $ 1,412,665 $ 2,194,499
Investments Classified by Contractual Maturity Date [Table Text Block]	September 30, 2017 Amortized Cost Percent of Total Fair Value Percent of Total Due in one year or less $ 3,308,710 25 % $ 3,403,567 26 % Due after one year through five years 7,460,626 56 7,185,247 55 Due after five years through 10 years 2,526,978 19 2,488,422 19 Due after ten years — — — — Total $ 13,296,314 100 % $ 13,077,236 100 % December 31, 2016 Amortized Cost Percent of Total Fair Value Percent of Total Due in one year or less $ 2,063,193 16 % $ 2,064,575 16 % Due after one year through five years 8,309,375 66 8,429,796 66 Due after five years through 10 years 2,210,033 18 2,213,113 17 Due after ten years — — — — Total $ 12,582,601 100 % $ 12,707,484 100 %
Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss) [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Canadian government and provincial bonds (71,331 ) 58,230 (212,288 ) 64,956 Equity securities - bond funds (57,584 ) (4,612 ) (117,438 ) (16,874 ) Equity securities (8,251 ) (660,273 ) (587,773 ) (72,890 ) Included in accumulated other comprehensive loss $ (137,166 ) $ (606,655 ) $ (917,499 ) $ (24,808 )
Investment Income [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net interest and dividends $ 11,046 $ 81,432 $ 202,606 $ 214,204 Investment related expenses (301,704 ) (266,675 ) (988,315 ) (793,231 ) Total $ (290,658 ) $ (185,243 ) $ (785,709 ) $ (579,027 )
Gain (Loss) on Investments [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Net gain (loss) on held for trading securities $ (211,662 ) $ 912,161 $ (305,972 ) $ 1,035,758 Net realized gain on available for sale securities — 281,785 1,001,496 1,412,665 Change in unrealized loss on derivative liability — 498,041 — 337,684 Net investment expense (290,658 ) (185,243 ) (785,709 ) (579,027 ) Total $ (502,320 ) $ 1,506,744 $ (90,185 ) $ 2,207,080
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2017 Total Level 1 Level 2 Level 3 Equity securities 1,826,916 1,783,615 43,301 — Total investments $ 1,826,916 $ 1,783,615 $ 43,301 $ — December 31, 2016 Total Level 1 Level 2 Level 3 Equity securities 2,813,290 2,580,326 232,964 — Total investments $ 2,813,290 $ 2,580,326 $ 232,964 $ — September 30, 2017 Total Level 1 Level 2 Level 3 Canadian government bonds and provincial bonds $ 13,077,236 $ 4,663,440 $ 8,413,796 $ — Total investments $ 13,077,236 $ 4,663,440 $ 8,413,796 $ — December 31, 2016 Total Level 1 Level 2 Level 3 Canadian government bonds and provincial bonds $ 12,592,865 $ 4,419,349 $ 8,173,516 $ — Equity securities 114,619 114,619 — — Total investments $ 12,707,484 $ 4,533,968 $ 8,173,516 $ —
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	Less than Twelve Months Twelve Months or More Number of Securities Gross Unrealized Losses Fair Value Number of Securities Gross Unrealized Losses Fair Value September 30, 2017: Equity security - natural resource sector 1 86,136 70,173 1 17,201 — Total 1 86,136 70,173 1 17,201 — December 31, 2016: Equity security - natural resource sector — — — 1 14,895 — Total — $ — $ — 1 $ 14,895 $ — Less than Twelve Months Twelve Months or More Number of Securities Gross Unrealized Losses Fair Value Number of Securities Gross Unrealized Losses Fair Value September 30, 2017: Canadian government bonds — $ — $ — 20 $ 53,201 $ 8,413,795 Equity securities - bond funds — — — 2 165,877 4,663,440 Total — — — 22 219,078 13,077,235 December 31, 2016: Canadian government bond 1 $ 6 $ 186,165 — $ — $ — Equity securities - bond funds — — — 2 48,439 4,419,349 Total 1 $ 6 $ 186,165 2 $ 48,439 $ 4,419,349
Equity Method Investments [Table Text Block]	September 30, 2017 December 31, 2016 Balance, beginning of period $ 1,248,491 $ 1,089,570 Additional investments — 219,179 Share of accumulated equity method losses (54,173 ) (60,258 ) Balance, end of period $ 1,194,318 $ 1,248,491 Till's ownership percentage 3.51 % 3.59 %

Note 6 - Unpaid Losses, Loss 26

Note 6 - Unpaid Losses, Loss Adjustment Expenses, and Amounts Ceded (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	Nine Months Ended September 30, 2017 2016 Unpaid Losses and LAE Amounts Ceded Net Unpaid Losses and LAE Amounts Ceded Net Balance, beginning of period $ 13,212,366 $ 7,058,004 $ 6,154,362 $ 14,539,623 $ 7,304,975 $ 7,234,648 Losses and LAE incurred for insured events related to: Current period 24,205,352 24,048,261 157,091 18,213,398 18,071,636 141,762 Prior periods 648,410 (215,379 ) 863,789 831,324 335,495 495,829 Total incurred 24,853,762 23,832,882 1,020,880 19,044,722 18,407,131 637,591 Losses and LAE paid: Current period (20,613,919 ) (20,596,873 ) (17,046 ) (16,432,761 ) (16,431,769 ) (992 ) Prior period (2,585,900 ) (1,418,720 ) (1,167,180 ) (3,334,479 ) (1,969,585 ) (1,364,894 ) Total paid (23,199,819 ) (22,015,593 ) (1,184,226 ) (19,767,240 ) (18,401,354 ) (1,365,886 ) Adjustment due to currency conversion 1,192,480 642,203 550,277 927,336 435,981 491,355 Balance, end of period $ 16,058,789 $ 9,517,496 $ 6,541,293 $ 14,744,441 $ 7,746,733 $ 6,997,708
Effects of Reinsurance [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Premiums written: Direct $ 15,288,052 $ 9,983,186 $ 50,343,946 $ 29,278,095 Assumed 91 6 4,541 6 Ceded (14,801,564 ) (9,780,273 ) (47,691,188 ) (28,579,610 ) Net premiums written $ 486,579 $ 202,919 $ 2,657,299 $ 698,491 Change in unearned premiums: Direct $ (1,667,729 ) $ 196,296 $ (13,551,264 ) $ (867,816 ) Assumed — — — — Ceded 1,445,831 (167,145 ) 11,748,773 763,603 Net increase $ (221,898 ) $ 29,151 $ (1,802,491 ) $ (104,213 ) Premiums earned: Direct $ 13,620,323 $ 10,179,482 $ 36,792,682 $ 28,410,279 Assumed 91 6 4,541 6 Ceded (13,355,733 ) (9,947,418 ) (35,942,415 ) (27,816,007 ) Net premiums earned $ 264,681 $ 232,070 $ 854,808 $ 594,278

Note 7 - Unearned Premiums (Tab

Note 7 - Unearned Premiums (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Schedule of Changes in Unearned Premiums and Unearned Premiums Ceded [Table Text Block]	Nine Months Ended September 30, 2017 2016 Unearned Premiums Unearned Premiums Ceded Net Unearned Premiums Unearned Premiums Ceded Net Balance, beginning of period $ 2,283,118 $ 1,614,803 $ 668,315 $ 2,432,468 $ 1,615,977 $ 816,491 Premiums written 50,348,487 47,691,188 2,657,299 29,278,101 28,579,610 698,491 Premiums earned (36,907,201 ) (35,942,416 ) (964,785 ) (28,950,206 ) (28,095,391 ) (854,815 ) Adjustment due to currency conversion 796,932 681,731 115,201 318,746 229,416 89,330 Balance, end of period $ 16,521,336 $ 14,045,306 $ 2,476,030 $ 3,079,109 $ 2,329,612 $ 749,497

Note 8 - Deferred Policy Acqu28

Note 8 - Deferred Policy Acquisition Costs (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Deferred Policy Acquisition Costs [Table Text Block]	Nine Months Ended September 30, 2017 2016 Balance, beginning of period $ 498,889 $ 465,472 Acquisition costs deferred 11,700,043 8,050,743 Amortization of deferred policy acquisition costs (10,127,345 ) (7,896,037 ) Balance, end of period $ 2,071,587 $ 620,178

Note 9 - Royalty and Mineral 29

Note 9 - Royalty and Mineral Interests (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Royalty and Mineral Rights [Table Text Block]	Balance January 1, 2017 Sale of mineral interests Option payments received Impairments Currency translation and other adjustments Balance September 30, 2017 Taylor Property $ 496,957 $ — $ (356,309 ) $ — $ (84,857 ) $ 55,791 Other properties 462,258 (100,255 ) (15,000 ) — — 347,003 Royalty interests 44,158 — — — — 44,158 Total $ 1,003,373 $ (100,255 ) $ (371,309 ) $ — $ (84,857 ) $ 446,952 Balance January 1, 2016 Sale of mineral interests Option payments received Impairments Currency translation and other adjustments Balance December 31, 2016 Taylor Property $ 478,836 $ — $ — $ — $ 18,121 $ 496,957 Other properties 462,258 — — — — 462,258 Royalty interests 136,733 (86,982 ) — (5,593 ) — 44,158 Total $ 1,077,827 $ (86,982 ) $ — $ (5,593 ) $ 18,121 $ 1,003,373

Note 11 - Discontinued Operat30

Note 11 - Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Disposal Groups, Including Discontinued Operations, Income Statement [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Revenue from discontinued operations: Insurance premiums written $ 15,288,143 $ 9,983,193 $ 50,348,487 $ 29,278,101 Insurance premiums ceded to reinsurers (14,801,564 ) (9,780,273 ) (47,691,188 ) (28,579,610 ) Change in unearned premiums (221,898 ) 29,151 (1,802,491 ) (104,213 ) Net insurance premiums earned 264,681 232,071 854,808 594,278 Fees - Chief agency 75,196 74,060 216,843 229,559 Fees - Consulting 38,194 47,295 120,852 145,926 Investment income 104,928 102,307 315,734 650,363 Total revenue 482,999 455,733 1,508,237 1,620,126 Expenses from discontinued operations: Losses and loss adjustment expenses, net 437,894 248,787 1,020,880 637,591 General and administrative expenses 145,161 68,355 328,649 225,516 Salaries and benefits 210,229 179,050 581,174 536,316 Loss on assets and liabilities held for sale 971,757 — 971,757 — Total expenses 1,765,041 496,192 2,902,460 1,399,423 Income (loss) from discontinued operations before income taxes (1,282,042 ) (40,459 ) (1,394,223 ) 220,703 Income tax (expense) recovery (660,251 ) 16,447 (583,153 ) (41,088 ) Income (loss) from discontinued operations $ (1,942,293 ) $ (24,012 ) $ (1,977,376 ) $ 179,615
Disposal Groups, Including Discontinued Operations, Cash Flow Statement [Table Text Block]	Nine Months Ended September 30, 2017 2016 Cash flows from discontinued operating activities Net income (loss) from discontinued operations $ (1,977,376 ) $ 179,615 Non-cash items: Amortization of capital assets 5,497 5,121 Gain on investments 315,734 650,363 Income tax expense 583,153 41,088 Loss on assets and liabilities held for sale 971,757 — Net income (loss) adjusted for non-cash items (101,235 ) 876,187 Increase in premiums receivable and reinsurance recoverables (12,860,016 ) (314,557 ) Increase (decrease) in unpaid losses, LAE, and amounts ceded 386,931 (236,940 ) Increase (decrease) in reinsurance payables 10,694,328 (2,546,993 ) Increase in deferred policy acquisition costs (1,572,698 ) (154,706 ) Increase (decrease) in unearned premiums 1,807,715 (66,994 ) Increase in accounts payable and other liabilities 2,453,373 192,869 Other working capital changes 11,476 (78,682 ) Total working capital changes 921,109 (3,206,003 ) Total operating cash flows from discontinued operations $ 819,874 $ (2,329,816 ) Investing cash flows from discontinued operations Proceeds from sales of available for sale investments $ — $ 2,873,586 Sales of held for trading investments, net 65,590 129,093 Total investing cash flows from discontinued operations $ 65,590 $ 3,002,679

Note 12 - Segment Data (Tables)

Note 12 - Segment Data (Tables)	9 Months Ended
	Sep. 30, 2017
Notes Tables
Revenue from External Customers by Geographic Areas [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Bermuda $ (323,571 ) $ 994,764 $ 527,754 $ 2,193,726 United States (178,749 ) 560,938 507,396 145,312 Total (continuing operations) $ (502,320 ) $ 1,555,702 $ 1,035,150 $ 2,339,038 Canada (discontinued operations) $ 482,999 $ 455,733 $ 1,508,237 $ 1,620,126

Note 1 - Basis of Presentatio32

Note 1 - Basis of Presentation (Details Textual)	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Canada, Dollars
Foreign Currency Exchange Rate, Translation	1.248	1.3427	1.3143

Note 1 - Basis of Presentatio33

Note 1 - Basis of Presentation - Foreign Exchange Rates (Details) - Canada, Dollars	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Exchange rate comparisons at period end	1.248	1.3143	1.248	1.3143	1.3427
Average exchange rate for the period	1.2525	1.3041	1.3074	1.3221

Note 3 - Assets and Liabiliti34

Note 3 - Assets and Liabilities Held for Sale (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Jan. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2015
Disposal Group, Including Discontinued Operation, Assets		$ 61,897,293		$ 61,897,293			$ 32,399,399
Disposal Group, Including Discontinued Operation, Liabilities		50,275,870		50,275,870			20,061,820
Assets		73,276,510		73,276,510			46,019,102
SPD Gave 100% of Ownership of SMC to Till's 100% Owned Subsidiary, Golden Predator US Holding Corp. , In Exchange for Release Of Related Party Debt [Member]
Noncontrolling Interest, Period Increase (Decrease)	$ 1,400,000
Silver Predator Corp. [Member]
Assets						$ 0	0
Silver Predator Corp. [Member]
Percentage of Ownership								64.00%
Springer Mining Company [Member] | Silver Predator Corp. [Member]
Percentage of Ownership Exchange for Release of Related Party Debt	100.00%
Discontinued Operations, Held-for-sale [Member]
Disposal Group, Including Discontinued Operation, Assets		61,897,293		61,897,293			32,399,399
Disposal Group, Including Discontinued Operation, Liabilities		50,275,870		50,275,870			20,061,820
Discontinued Operations, Held-for-sale [Member] | Omega Insurance Holdings Inc. [Member]
Disposal Group, Including Discontinued Operation, Assets		57,361,587		57,361,587			27,856,160
Disposal Group, Including Discontinued Operation, Liabilities		50,275,556		50,275,556			$ 20,043,214
Discontinued Operation, Provision for Loss (Gain) on Disposal, before Income Tax		$ 971,757		$ 971,757

Note 3 - Assets and Liabiliti35

Note 3 - Assets and Liabilities Held for Sale - Assets and Liabilities Held for Sale (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Assets held for sale (Notes 3)	$ 61,897,293	$ 32,399,399
Liabilities held for sale (Notes 3)	50,275,870	20,061,820
Discontinued Operations, Held-for-sale [Member]
Assets held for sale (Notes 3)	61,897,293	32,399,399
Liabilities held for sale (Notes 3)	50,275,870	20,061,820
Discontinued Operations, Held-for-sale [Member] | Omega Insurance Holdings Inc. [Member]
Cash and cash equivalents	3,708,495	3,299,943
Investments (Note 5)	13,077,236	12,707,484
Unpaid losses and loss adjustment expenses ceded (Note 6)	9,517,496	7,058,004
Unearned premiums ceded (Note 7)	14,045,306	1,614,803
Premiums receivable and reinsurance recoverables	15,251,443	2,391,427
Deferred policy acquisition costs (Note 8)	2,071,587	498,889
Property, plant, and equipment ("PP&E")	29,113	30,070
Deferred income tax asset		583,153
Other assets	(339,089)	(327,613)
Assets held for sale (Notes 3)	57,361,587	27,856,160
Reserve for unpaid losses and loss adjustment expenses (Note 6)	16,058,789	13,212,366
Unearned premiums (Note 7)	16,521,336	2,283,118
Reinsurance payables	14,659,445	4,150,627
Unearned commissions	2,316,762	397,103
Other liabilities	719,224
Liabilities held for sale (Notes 3)	50,275,556	20,043,214
Property, plant, and equipment	29,113	30,070
Discontinued Operations, Held-for-sale [Member] | Springer Mining Company [Member]
Property, plant, and equipment ("PP&E")	3,998,568	3,998,568
Assets held for sale (Notes 3)	4,535,706	4,543,239
Liabilities held for sale (Notes 3)	314	18,606
Cash, accounts receivable, and prepaid expenses	5,501	23,399
Reclamation bonds	32,401	32,401
Prepaids	10,365
Mineral properties	488,871	488,871
Property, plant, and equipment	$ 3,998,568	$ 3,998,568

Note 4 - Promissory Note Rece36

Note 4 - Promissory Note Receivable (Details Textual)

Jun. 02, 2017USD ($)

Jun. 02, 2017CAD

Mar. 31, 2017USD ($)

Mar. 31, 2017CAD

May 25, 2016USD ($)

May 25, 2016CAD

Sep. 30, 2017USD ($)

Sep. 30, 2016USD ($)

Jun. 01, 2019

Jun. 01, 2018

Sep. 30, 2017CAD

Jun. 01, 2017

Jun. 01, 2016

Proceeds from Note Receivable, Financing Activities

$ 2,605,253

$ 546,545

Promissory Note Receivable from Golden Predator Mining Corp. [Member]

Note Receivable, Face Amount

$ 2,570,950

CAD 3,753,332

Note Receivable, Interest Rate

8.00%

6.00%

Proceeds from Note Receivable, Financing Activities

$ 1,651,374

CAD 2,230,016

$ 913,879

CAD 1,216,373

$ 546,545

CAD 717,450

Promissory Note Receivable from Golden Predator Mining Corp. [Member] | Scenario, Forecast [Member]

Note Receivable, Interest Rate

12.00%

10.00%

Note 4 - Promissory Note Rece37

Note 4 - Promissory Note Receivable - Promissory Note Receivable (Details) - USD ($)	Jun. 02, 2017	Mar. 31, 2017	Sep. 30, 2017
Carrying value of note at December 31, 2016			$ 2,410,494
Interest			69,869
Payment	$ (1,651,374)	$ (913,879)
Amortization of discount			86,899
Foreign exchange loss			(2,009)
Carrying value, September 30, 2017

Note 5 - Investments (Details T

Note 5 - Investments (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Oct. 31, 2017	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 17, 2016
Trading Securities, Realized Gain (Loss)			$ (211,662)	$ 912,161	$ (305,972)	$ 1,035,758
A Limited Liability Company [Member]
Loans Receivable from Equity Method Investment, Interest Rate								15.00%
Proceeds from Interest Received		$ 40,000
Equity Method Investment, Ownership Percentage		3.51%	3.51%		3.51%		3.59%
A Limited Liability Company [Member] | Subsequent Event [Member]
Proceeds from Collection of Loans Receivable	$ 300,000
Loans from Equity Method Investment, Non-cash Portion Received	$ 100,000
Equity Method Investment, Ownership Percentage	3.69%
Other Assets [Member] | A Limited Liability Company [Member]
Loans Receivable from Equity Method Investment, Principal Amount								$ 400,000
Loans Receivable from Equity Method Investment and Accrued Interest		$ 400,000	$ 400,000		$ 400,000		$ 401,973

Note 5 - Investments - Amortize

Note 5 - Investments - Amortized Cost and Fair Value by Major Investment Category (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Trading Securities, Cost	$ 2,023,184	$ 2,355,788
Trading Securities, Unrealized Holding Gain	56,902	4,515
Trading Securities, Unrealized Holding Loss	470,378	528,940
Trading Securities	1,609,708	1,831,363
Available-for-sale Securities, Amortized Cost Basis	258,706	335,267
Available-for-sale Securities, Unrealized Gain	61,839	661,555
Available-for-sale Securities, Unrealized Loss	103,337	14,895
Available-for-sale Securities	217,208	981,927
Marketable Securities, Amortized Cost	2,281,890	2,691,055
Marketable Securities, Unrealized Gain	118,741	666,070
Marketable Securities, Unrealized Loss	573,715	543,835
Marketable Securities	1,826,916	2,813,290
Trading Securities, Assets Held for Sale, Cost		115,763
Trading Securities, Assets Held for Sale, Unrealized Holding Gain
Trading Securities, Assets Held for Sale, Unrealized Holding Loss		1,144
Trading Securities - Assets Held for Sale		114,619
Available-for-sale Securities, Assets Held for Sale, Amortized Cost Basis	13,296,314	12,582,601
Available-for-sale Securities, Assets Held for Sale, Unrealized Gain		58,709
Available-for-sale Securities, Assets Held for Sale, Unrealized Loss	219,078	48,445
Available-for-sale Securities, Assets Held for Sale	13,077,236	12,592,865
Marketable Securities, Assets Held for Sale, Amortized Cost	13,296,314	12,698,364
Marketable Securities, Assets Held for Sale, Unrealized Gain		58,709
Marketable Securities, Assets Held for Sale, Unrealized Loss	219,078	49,589
Marketable Securities, Assets Held for Sale	13,077,236	12,707,484
Equity Securities, Natural Resource Sector [Member]
Trading Securities, Cost	746,126	642,914
Trading Securities, Unrealized Holding Gain	13,301	4,515
Trading Securities, Unrealized Holding Loss	76,240	134,536
Trading Securities	683,187	512,893
Available-for-sale Securities, Amortized Cost Basis	258,706	335,267
Available-for-sale Securities, Unrealized Gain	61,839	661,555
Available-for-sale Securities, Unrealized Loss	103,337	14,895
Available-for-sale Securities	217,208	981,927
Equity Securities, All Other Sectors [Member]
Trading Securities, Cost	1,277,058	1,712,874
Trading Securities, Unrealized Holding Gain	43,601
Trading Securities, Unrealized Holding Loss	394,138	394,404
Trading Securities	926,521	1,318,470
Trading Securities, Assets Held for Sale, Cost		115,763
Trading Securities, Assets Held for Sale, Unrealized Holding Gain
Trading Securities, Assets Held for Sale, Unrealized Holding Loss		1,144
Trading Securities - Assets Held for Sale		114,619
Canadian Government Bonds and Provincial Bonds [Member]
Available-for-sale Securities, Assets Held for Sale, Amortized Cost Basis	8,466,997	8,114,813
Available-for-sale Securities, Assets Held for Sale, Unrealized Gain		58,709
Available-for-sale Securities, Assets Held for Sale, Unrealized Loss	53,201	6
Available-for-sale Securities, Assets Held for Sale	8,413,796	8,173,516
Equity Securities, Bond Funds [Member]
Available-for-sale Securities, Assets Held for Sale, Amortized Cost Basis	4,829,317	4,467,788
Available-for-sale Securities, Assets Held for Sale, Unrealized Gain
Available-for-sale Securities, Assets Held for Sale, Unrealized Loss	165,877	48,439
Available-for-sale Securities, Assets Held for Sale	$ 4,663,440	$ 4,419,349

Note 5 - Investments - Net Real

Note 5 - Investments - Net Realized Gain (losses) from Sale of Available-for-sale Investment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Available-for-sale Equity Securities, Gross Realized Gains		$ 281,785	$ 1,001,496	$ 1,429,623
Available-for-sale Securities, Sold at Gain, Fair Value		527,507	1,335,452	2,077,635
Available-for-sale Securities, Gross Realized Losses				(16,958)
Available-for-sale Securities, Sold at Loss, Fair Value				116,864
Available-for-sale Securities, Gross Realized Gain (Loss)			1,001,496	1,412,665
Available-for-sale Securities, Sold, Fair Value			1,335,452	2,194,499
Equity Securities [Member]
Available-for-sale Equity Securities, Gross Realized Gains		281,785	1,001,496	1,429,623
Available-for-sale Securities, Sold at Gain, Fair Value		$ 527,507	1,335,452	2,077,635
Available-for-sale Securities, Gross Realized Losses				(16,958)
Available-for-sale Securities, Sold at Loss, Fair Value				$ 116,864

Note 5 - Investments - Investme

Note 5 - Investments - Investments Classified by Contractual Maturity (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Due in one year or less, amortized cost	$ 3,308,710	$ 2,063,193
Due in one year or less, amortized cost, percent of total	25.00%	16.00%
Due in one year or less, fair value	$ 3,403,567	$ 2,064,575
Due in one year or less, fair value, percent of total	26.00%	16.00%
Due after one year through five years, amortized cost	$ 7,460,626	$ 8,309,375
Due after one year through five years, amortized cost, percent of total	56.00%	66.00%
Due after one year through five years, fair value	$ 7,185,247	$ 8,429,796
Due after one year through five years, fair value, percent of total	55.00%	66.00%
Due after five years through 10 years, amortized cost	$ 2,526,978	$ 2,210,033
Due after five years through 10 years, amortized cost, percent of total	19.00%	18.00%
Due after five years through 10 years, fair value	$ 2,488,422	$ 2,213,113
Due after five years through 10 years, fair value, percent of total	19.00%	17.00%
Due after ten years, amortized cost
Due after ten years, amortized cost, percent of total
Due after ten years, fair value
Due after ten years, fair value, percent of total
Total, amortized cost	$ 13,296,314	$ 12,582,601
Amortized cost, percent of total	100.00%	100.00%
Total, fair value	$ 13,077,236	$ 12,707,484
Fair value, percent of total	100.00%	100.00%

Note 5 - Investments - Net Chan

Note 5 - Investments - Net Change in Unrealized Gain (Loss) on Investments (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Included in accumulated other comprehensive income	$ (137,166)	$ (606,655)	$ (917,499)	$ (24,808)
Canadian Government Bonds and Provincial Bonds [Member]
Included in accumulated other comprehensive income	(71,331)	58,230	(212,288)	64,956
Equity Securities, Bond Funds [Member]
Included in accumulated other comprehensive income	(57,584)	(4,612)	(117,438)	(16,874)
Equity Securities [Member]
Included in accumulated other comprehensive income	$ (8,251)	$ (660,273)	$ (587,773)	$ (72,890)

Note 5 - Investments - Invest43

Note 5 - Investments - Investment Income (Expense) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net interest and dividends	$ 11,046	$ 81,432	$ 202,606	$ 214,204
Investment related expenses	(301,704)	(266,675)	(988,315)	(793,231)
Total	$ (290,658)	$ (185,243)	$ (785,709)	$ (579,027)

Note 5 - Investments - Invest44

Note 5 - Investments - Investment Income (Loss), Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net gain (loss) on held for trading securities	$ (211,662)	$ 912,161	$ (305,972)	$ 1,035,758
Net realized gain on available for sale securities		281,785	1,001,496	1,412,665
Change in unrealized loss on derivative liability		498,041		337,684
Net investment expense	(290,658)	(185,243)	(785,709)	(579,027)
Total	$ (502,320)	$ 1,506,744	$ (90,185)	$ 2,207,080

Note 5 - Investments - Assets M

Note 5 - Investments - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Investments	$ 1,826,916	$ 2,813,290
Marketable Securities, Assets Held for Sale	13,077,236	12,707,484
Fair Value, Measurements, Recurring [Member]
Investments	1,826,916	2,813,290
Marketable Securities, Assets Held for Sale	13,077,236	12,707,484
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Investments	1,783,615	2,580,326
Marketable Securities, Assets Held for Sale	4,663,440	4,533,968
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investments	43,301	232,964
Marketable Securities, Assets Held for Sale	8,413,796	8,173,516
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Investments
Marketable Securities, Assets Held for Sale
Equity Securities [Member] | Fair Value, Measurements, Recurring [Member]
Investments	1,826,916	2,813,290
Marketable Securities, Assets Held for Sale		114,619
Equity Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Investments	1,783,615	2,580,326
Marketable Securities, Assets Held for Sale		114,619
Equity Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Investments	43,301	232,964
Marketable Securities, Assets Held for Sale
Equity Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Investments
Marketable Securities, Assets Held for Sale
Canadian Government Bonds and Provincial Bonds [Member] | Fair Value, Measurements, Recurring [Member]
Marketable Securities, Assets Held for Sale	13,077,236	12,592,865
Canadian Government Bonds and Provincial Bonds [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Marketable Securities, Assets Held for Sale	4,663,440	4,419,349
Canadian Government Bonds and Provincial Bonds [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Marketable Securities, Assets Held for Sale	8,413,796	8,173,516
Canadian Government Bonds and Provincial Bonds [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Marketable Securities, Assets Held for Sale

Note 5 - Investments - Unrealiz

Note 5 - Investments - Unrealized Investment Losses on Available-for-sale Investments by Investment Class (Details)	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year	1
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 86,136
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 70,173
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	1	1
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 17,201	$ 14,895
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
Available-for-sale, Assets Held for Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		1
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		$ 6
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		$ 186,165
Available-for-sale, Assets Held for Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	22	2
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 219,078	$ 48,439
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 13,077,235	$ 4,419,349
Equity Securities, Natural Resource Sector [Member]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year	1
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 86,136
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 70,173
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	1	1
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 17,201	$ 14,895
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value
Canadian Government Bonds and Provincial Bonds [Member]
Available-for-sale, Assets Held for Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year		1
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		$ 6
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		$ 186,165
Available-for-sale, Assets Held for Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	20
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 53,201
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 8,413,795
Equity Securities, Bond Funds [Member]
Available-for-sale, Assets Held for Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value
Available-for-sale, Assets Held for Sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year	2	2
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 165,877	$ 48,439
Available-for-sale Securities, Assets Held for Sale, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	$ 4,663,440	$ 4,419,349

Note 5 - Investments - Equity I

Note 5 - Investments - Equity Investment in Limited Liability Company (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Balance, beginning of period			$ 1,248,491
Share of accumulated equity method losses	$ (3,890)	$ (7,042)	(54,173)	$ (19,470)
Balance, end of period	1,194,318		1,194,318		$ 1,248,491
A Limited Liability Company [Member]
Balance, beginning of period			1,248,491	$ 1,089,570	1,089,570
Additional investments					219,179
Share of accumulated equity method losses			(54,173)		(60,258)
Balance, end of period	$ 1,194,318		$ 1,194,318		$ 1,248,491
Till's ownership percentage	3.51%		3.51%		3.59%

Note 6 - Unpaid Losses, Loss 48

Note 6 - Unpaid Losses, Loss Adjustment Expenses, and Amounts Ceded - Summary of Changes in Outstanding Losses and Loss Adjustment Expenses ("LAE") and Amounts Ceded (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Balance, beginning of period, unpaid losses and LAE	$ 13,212,366	$ 14,539,623
Current period, unpaid losses and LAE	24,205,352	18,213,398
Prior periods, unpaid losses and LAE	648,410	831,324
Total incurred, unpaid losses and LAE	24,853,762	19,044,722
Current period events, unpaid losses and LAE	(20,613,919)	(16,432,761)
Prior period events, unpaid losses and LAE	(2,585,900)	(3,334,479)
Total paid, unpaid losses and LAE	(23,199,819)	(19,767,240)
Adjustment due to currency conversion, unpaid losses and LAE	1,192,480	927,336
Balance, end of period, unpaid losses and LAE	16,058,789	14,744,441
Balance, beginning of period, unpaid losses and LAE, amount ceded	7,058,004	7,304,975
Current period, unpaid losses and LAE, amount ceded	24,048,261	18,071,636
Prior periods, unpaid losses and LAE, amount ceded	(215,379)	335,495
Total incurred, unpaid losses and LAE, amount ceded	23,832,882	18,407,131
Current period events, unpaid losses and LAE, amount ceded	(20,596,873)	(16,431,769)
Prior period events, unpaid losses and LAE, amount ceded	(1,418,720)	(1,969,585)
Total paid, unpaid losses and LAE, amount ceded	(22,015,593)	(18,401,354)
Adjustment due to currency conversion, unpaid losses and LAE, amount ceded	642,203	435,981
Balance, end of period, unpaid losses and LAE, amount ceded	9,517,496	7,746,733
Balance, beginning of period, unpaid losses and LAE, net	6,154,362	7,234,648
Current period, unpaid losses and LAE, net	157,091	141,762
Prior periods, unpaid losses and LAE, net	863,789	495,829
Total incurred, unpaid losses and LAE, net	1,020,880	637,591
Current period events, unpaid losses and LAE, net	(17,046)	(992)
Prior period events, unpaid losses and LAE, net	(1,167,180)	(1,364,894)
Total paid, unpaid losses and LAE, net	(1,184,226)	(1,365,886)
Adjustment due to currency conversion, unpaid losses and LAE, net	550,277	491,355
Balance, end of period, unpaid losses and LAE, net	$ 6,541,293	$ 6,997,708

Note 6 - Unpaid Losses, Loss 49

Note 6 - Unpaid Losses, Loss Adjustment Expenses, and Amounts Ceded - Written Premiums and Earned Premiums (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Direct, premiums written	$ 15,288,052	$ 9,983,186	$ 50,343,946	$ 29,278,095
Assumed, premiums written	91	6	4,541	6
Ceded, premiums written	(14,801,564)	(9,780,273)	(47,691,188)	(28,579,610)
Net premiums written	486,579	202,919	2,657,299	698,491
Direct, change in unearned premiums	(1,667,729)	196,296	(13,551,264)	(867,816)
Assumed, change in unearned premiums
Ceded, change in unearned premiums	1,445,831	(167,145)	11,748,773	763,603
Net increase	(221,898)	29,151	(1,802,491)	(104,213)
Direct, premiums earned	13,620,323	10,179,482	36,792,682	28,410,279
Assumed, premiums earned	91	6	4,541	6
Ceded, premiums earned	(13,355,733)	(9,947,418)	(35,942,415)	(27,816,007)
Net premiums earned	$ 264,681	$ 232,070	$ 854,808	$ 594,278

Note 7 - Unearned Premiums - Su

Note 7 - Unearned Premiums - Summary of Changes in Unearned Premiums and Unearned Premiums Ceded (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Balance, beginning of period, unearned premiums	$ 2,283,118	$ 2,432,468
Premiums written, unearned premiums	50,348,487	29,278,101
Premiums earned, unearned premiums	(36,907,201)	(28,950,206)
Adjustment due to currency conversion, unearned premiums	796,932	318,746
Balance, end of period, unearned premiums	16,521,336	3,079,109
Balance, beginning of period	1,614,803	1,615,977
Premiums written, unearned premiums ceded	47,691,188	28,579,610
Premiums earned, unearned premiums ceded	(35,942,416)	(28,095,391)
Adjustment due to currency conversion	681,731	229,416
Balance, end of period	14,045,306	2,329,612
Balance, beginning of period, net	668,315	816,491
Premiums written, net	2,657,299	698,491
Premiums earned, net	(964,785)	(854,815)
Adjustment due to currency conversion, net	115,201	89,330
Balance, end of period, net	$ 2,476,030	$ 749,497

Note 8 - Deferred Policy Acqu51

Note 8 - Deferred Policy Acquisition Costs - Deferred Policy Acquisition Costs (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Balance, beginning of period	$ 498,889	$ 465,472
Acquisition costs deferred	11,700,043	8,050,743
Amortization of deferred policy acquisition costs	(10,127,345)	(7,896,037)
Balance, end of period	$ 2,071,587	$ 620,178

Note 9 - Royalty and Mineral 52

Note 9 - Royalty and Mineral Interests (Details Textual) - USD ($)	Jun. 14, 2017	Apr. 20, 2017	Apr. 10, 2017
Business Acquisition of Montego Resource, Inc. [Member]
Option Agreement, Shares Received		2,500,000
Option Agreement, Expected Expend Costs		$ 700,000
SPD [Member] | Montego [Member]
Options Agreement, Expected Cash Payment		$ 1,200,000
Option Agreement, Ownership Percentage by Optionee after All Payments		100.00%
Net Smelter Returns, Percent		2.00%
Net Profit Royalty, Percent		1.00%
Proceeds from Agreement		$ 200,000
Closing of Agreement, Shares Received		500,000
Closing of Agreement, Shares Received, Value		$ 156,309
SPD [Member] | Montego [Member] | Payments for Agreement at Closing [Member]
Options Agreement, Expected Cash Payment		$ 200,000
Option Agreement, Shares Received		500,000
SPD [Member] | Montego [Member] | Payments for Agreement 6 Months From Closing [Member]
Options Agreement, Expected Cash Payment		$ 100,000
Option Agreement, Shares Received		300,000
SPD [Member] | Montego [Member] | Payments for Agreement 12 Months From Closing [Member]
Options Agreement, Expected Cash Payment		$ 200,000
Option Agreement, Shares Received		400,000
Option Agreement, Expected Expend Costs		$ 100,000
SPD [Member] | Montego [Member] | Payments for Agreement 24 Months From Closing [Member]
Options Agreement, Expected Cash Payment		$ 300,000
Option Agreement, Shares Received		500,000
Option Agreement, Expected Expend Costs		$ 250,000
SPD [Member] | Montego [Member] | Payments for Agreement 36 Months From Closing [Member]
Options Agreement, Expected Cash Payment		$ 400,000
Option Agreement, Shares Received		800,000
Option Agreement, Expected Expend Costs		$ 350,000
Golden Predator US Holding Corp. [Member] | Optionee [Member]
Options Agreement, Expected Cash Payment	$ 2,000,000
Option Agreement, Expected Expend Costs	$ 475,000
Option Agreement, Ownership Percentage by Optionee after All Payments	100.00%
Net Smelter Returns, Percent	2.00%
GPUS [Member] | Optionee [Member]
Proceeds from Agreement	$ 15,000
Option Agreement, Right to Purchase 2% NSR, Amount	4,000,000
Option Agreement, Right to Purchase 1% NSR, Amount	2,000,000
GPUS [Member] | Optionee [Member] | Payments for Agreement at Closing [Member]
Options Agreement, Expected Cash Payment	15,000
GPUS [Member] | Optionee [Member] | Payments for Agreement 12 Months From Closing [Member]
Options Agreement, Expected Cash Payment	25,000
GPUS [Member] | Optionee [Member] | Payments for Agreement 24 Months From Closing [Member]
Options Agreement, Expected Cash Payment	50,000
GPUS [Member] | Optionee [Member] | Payments for Agreement on or Before December 15, 2017 [Member]
Option Agreement, Expected Expend Costs	50,000
GPUS [Member] | Optionee [Member] | Payments for Agreement on or Before December 15, 2018 [Member]
Option Agreement, Expected Expend Costs	125,000
GPUS [Member] | Optionee [Member] | Payments for Agreement on or Before December 15, 2019 [Member]
Option Agreement, Expected Expend Costs	225,000
GPUS [Member] | Optionee [Member] | Payments for Agreement on or Before December 15, 2020 [Member]
Option Agreement, Expected Expend Costs	250,000
GPUS [Member] | Optionee [Member] | Payments for Agreement on or Before December 15, 2021 [Member]
Option Agreement, Expected Expend Costs	250,000
GPUS [Member] | Optionee [Member] | Payments for Agreement on or Before 60 Months From Closing [Member]
Options Agreement, Expected Cash Payment	2,000,000
Option Agreement, Expected Expend Costs	$ 250,000
Net Smelter Returns, Percent	2.00%
Golden Predator US Holding Corp. [Member]
Proceeds from Sale of Option Agreement			$ 1,156,090
Gain (Loss) on Sale of Option Agreement			$ 1,055,835
SPD [Member]
Noncontrolling Interest, Ownership Percentage by Parent		64.00%

Note 9 - Royalty and Mineral 53

Note 9 - Royalty and Mineral Interests - Summary of Royalty and Mineral Interests (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Beginning balance	$ 1,003,373	$ 1,077,827
Sale of mineral interests	(100,255)	(86,982)
Taylor PropertyOption payments received	(371,309)
Impairments		(5,593)
Currency Translation and Other Adjustments	(84,857)	18,121
Ending balance	446,952	1,003,373
Taylor Property [Member]
Beginning balance	496,957	478,836
Sale of mineral interests
Taylor PropertyOption payments received	(356,309)
Impairments
Currency Translation and Other Adjustments	(84,857)	18,121
Ending balance	55,791	496,957
Other Property Option [Member]
Beginning balance	462,258	462,258
Sale of mineral interests	(100,255)
Taylor PropertyOption payments received	(15,000)
Impairments
Currency Translation and Other Adjustments
Ending balance	347,003	462,258
Royalty Interests [Member]
Beginning balance	44,158	136,733
Sale of mineral interests		(86,982)
Taylor PropertyOption payments received
Impairments		(5,593)
Currency Translation and Other Adjustments
Ending balance	$ 44,158	$ 44,158

Note 10 - Income (Loss) Per S54

Note 10 - Income (Loss) Per Share (Details Textual) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	118,352	119,952
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	179,500	179,500

Note 11 - Discontinued Operat55

Note 11 - Discontinued Operations (Details Textual) - Discontinued Operations, Held-for-sale [Member] - Omega Insurance Holdings Inc. [Member] - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax, Portion Attributable to Parent	$ 148,502	$ 602,242
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax, Portion Attributable to Parent	$ (128,914)	$ (329,725)

Note 11 - Discontinued Operat56

Note 11 - Discontinued Operations - Income Statement (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income (loss) from discontinued operations before income taxes	$ (1,942,293)	$ (24,012)	$ (1,977,376)	$ 179,615
Income (loss) from discontinued operations	(1,942,293)	(24,012)	(1,977,376)	179,615
Discontinued Operations, Held-for-sale [Member] | Omega Insurance Holdings Inc. [Member]
Insurance premiums written	15,288,143	9,983,193	50,348,487	29,278,101
Insurance premiums ceded to reinsurers	(14,801,564)	(9,780,273)	(47,691,188)	(28,579,610)
Change in unearned premiums	(221,898)	29,151	(1,802,491)	(104,213)
Net insurance premiums earned	264,681	232,071	854,808	594,278
Fees - Chief agency	75,196	74,060	216,843	229,559
Fees - Consulting	38,194	47,295	120,852	145,926
Investment income	104,928	102,307	315,734	650,363
Total revenue	482,999	455,733	1,508,237	1,620,126
Losses and loss adjustment expenses, net	437,894	248,787	1,020,880	637,591
General and administrative expenses	145,161	68,355	328,649	225,516
Salaries and benefits	210,229	179,050	581,174	536,316
Loss on assets and liabilities held for sale	971,757		971,757
Total expenses	1,765,041	496,192	2,902,460	1,399,423
Income (loss) from discontinued operations before income taxes	(1,282,042)	(40,459)	(1,394,223)	220,703
Income tax (expense) recovery	(660,251)	16,447	(583,153)	(41,088)
Income (loss) from discontinued operations	$ (1,942,293)	$ (24,012)	$ (1,977,376)	$ 179,615

Note 11 - Discontinued Operat57

Note 11 - Discontinued Operations - Cash Flow Statement (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net income (loss) from discontinued operations	$ (1,942,293)	$ (24,012)	$ (1,977,376)	$ 179,615
Total operating cash flows from discontinued operations			819,874	(2,329,816)
Investing cash flows from discontinued operations
Total investing cash flows from discontinued operations			65,590	3,002,679
Discontinued Operations, Held-for-sale [Member] | Omega Insurance Holdings Inc. [Member]
Net income (loss) from discontinued operations	(1,942,293)	(24,012)	(1,977,376)	179,615
Amortization of capital assets			5,497	5,121
Gain on investments			315,734	650,363
Income tax expense	660,251	(16,447)	583,153	41,088
Loss on assets and liabilities held for sale	$ 971,757		971,757
Net income (loss) adjusted for non-cash items			(101,235)	876,187
Increase in premiums receivable and reinsurance recoverables			(12,860,016)	(314,557)
Increase (decrease) in unpaid losses, LAE, and amounts ceded			386,931	(236,940)
Increase (decrease) in reinsurance payables			10,694,328	(2,546,993)
Increase in deferred policy acquisition costs			(1,572,698)	(154,706)
Increase (decrease) in unearned premiums			1,807,715	(66,994)
Increase in accounts payable and other liabilities			2,453,373	192,869
Other working capital changes			11,476	(78,682)
Total working capital changes			921,109	(3,206,003)
Total operating cash flows from discontinued operations			819,874	(2,329,816)
Investing cash flows from discontinued operations
Proceeds from sales of available for sale investments				2,873,586
Sales of held for trading investments, net			65,590	129,093
Total investing cash flows from discontinued operations			$ 65,590	$ 3,002,679

Note 12 - Segment Data - Revenu

Note 12 - Segment Data - Revenue Attributed to Geographical Areas (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues	$ (502,320)	$ 1,555,702	$ 1,035,150	$ 2,339,038
BERMUDA
Revenues	(323,571)	994,764	527,754	2,193,726
UNITED STATES
Revenues	(178,749)	560,938	507,396	145,312
CANADA
Canada (discontinued operations)	$ 482,999	$ 455,733	$ 1,508,237	$ 1,620,126

Note 13 - Related Party Discl59

Note 13 - Related Party Disclosures (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accounting and Corporate Communications Services [Member] | Silver Predator Corp. [Member]
Related Party Transaction, Amounts of Transaction	$ 9,000	$ 9,000	$ 27,000	$ 27,000

Note 14 - Capital Management (D

Note 14 - Capital Management (Details Textual) CAD in Millions	Sep. 30, 2017USD ($)	Sep. 30, 2017CAD	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD
RRL [Member]
Capital Required for Capital Adequacy	$ 1,000,000
Required Minimum General Business Solvency Margin	$ 1,000,000
Minimum Allowable Ratio	75.00%	75.00%
Relevant Assets	$ 8,000,000		$ 16,800,000
Relevant Liabilities	141,241		161,988
Omega Insurance Holdings Inc. [Member]
Capital Required for Capital Adequacy	$ 2,700,000	CAD 3.4	1,400,000	CAD 1.9
Minimum Capital Test, Percentage, Minimum Expection	100.00%	100.00%
Minimum Capital Test, Percentage, Supervisory Target	150.00%	150.00%
Capital	$ 6,700,000	CAD 8.4	$ 7,000,000	CAD 9.4
Minimum Capital Test, Percentage	252.00%	252.00%	499.00%	499.00%