ESSA Pharma (EPIX) 20-F 13 Dec 18 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Sep. 30, 2018shares
Document And Entity Information [Abstract]
Entity Registrant Name	ESSA Pharma Inc.
Entity Central Index Key	1,633,932
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Well-Known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	5,776,098
Document Type	20-F
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Current
Cash	$ 14,829,144	$ 3,957,185
Receivables (Note 17)	297,349	29,475
Prepaids (Note 4)	470,154	1,072,103
Total current assets	15,596,647	5,058,763
Deposits	201,399
Equipment (Note 5)		99,882
Intangible assets (Note 6)	219,028	237,326
Deferred financing costs (Note 9)		211,073
Total assets	16,017,074	5,607,044
Current
Accounts payable and accrued liabilities	523,669	1,641,103
Current portion of long-term debt (Note 7)	2,815,947	2,026,588
Income tax payable	4,722	109,521
Total current liabilities	3,344,338	3,777,212
Long-term debt (Note 7)	3,501,016	5,933,092
Derivative liabilities (Note 8)	19,648	170,743
Total liabilities	6,865,002	9,881,047
Shareholders' equity (deficiency)
Share capital (Note 9)	40,205,997	25,980,117
Reserves (Note 10)	15,391,640	4,562,005
Accumulated other comprehensive loss	(2,076,479)	(2,076,479)
Deficit	(44,369,086)	(32,739,646)
Total shareholders' equity (deficiency)	9,152,072	(4,274,003)
Total liabilities and shareholders' equity (deficiency)	$ 16,017,074	$ 5,607,044

CONSOLIDATED STATEMENTS OF LOSS

CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
OPERATING EXPENSES
Research and development, net of recoveries (Note 18)	$ 4,873,335	$ 5,726,366	$ 13,060,201
Financing costs	911,959	784,583	937,845
General and administration, net of recoveries (Note 18)	5,928,671	5,140,921	5,644,118
Total operating expenses	(11,713,965)	(11,651,870)	(19,642,164)
Foreign exchange	1,417	(36,497)	79,543
Interest income	42,734
Loss of disposal of equipment (Note 5)	(83,692)
Gain on derivative liability (Note 8)	151,095	7,305,746	6,574,105
Net loss for the year before taxes	(11,602,411)	(4,382,621)	(12,988,516)
Income tax expense (Note 13)	(27,029)	(116,391)	(151,272)
Net loss for the year	(11,629,440)	(4,499,012)	(13,139,788)
OTHER COMPREHENSIVE LOSS
Cumulative translation adjustment			(337,763)
Comprehensive loss for the year	$ (11,629,440)	$ (4,499,012)	$ (13,477,551)
Basic and diluted loss per common share (in dollars per share)	$ (2.55)	$ (3.09)	$ (9.77)
Weighted average number of common shares outstanding - basic and diluted (in shares)	4,566,519	1,454,936	1,345,192

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Loss for the year	$ (11,629,440)	$ (4,499,012)	$ (13,139,788)
Items not affecting cash:
Amortization	34,488	46,145	66,181
Gain on derivative liability	(151,095)	(7,305,746)	(6,574,105)
Finance expense	911,959	784,583	910,101
Product development and relocation grant	(229,201)	(5,192,799)
Unrealized foreign exchange	19,694	(28,866)	(140,139)
Share-based payments (Note 10)	1,401,414	758,927	1,246,946
Loss on disposal of equipment (Note 5)	83,692
Changes in non-cash working capital items:
Receivables	(35,874)	(14,649)	48,978
Prepaid expenses	601,949	(53,871)	644,089
Accounts payable and accrued liabilities	(1,120,833)	(1,867,853)	1,545,577
Income tax payable	(104,799)	18,330	91,191
Net cash used in operating activities	(10,218,046)	(17,354,811)	(15,300,969)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of equipment			(9,983)
Deposits	(201,399)
Net cash used in investing activities	(201,399)		(9,983)
CASH FLOWS FROM FINANCING ACTIVITIES
Advance on product development and relocation grant		5,192,799	3,786,667
Proceeds on financing	26,040,000		19,999,992
Share issuance costs	(2,174,826)	(211,073)	(1,080,189)
Proceeds on loan advance		8,000,000
Financing costs		(220,937)
Loan principal repaid	(1,991,378)
Interest paid	(563,298)	(436,944)
Options exercised		2,939	36,465
Warrants exercised			1,194
Net cash provided by financing activities	21,310,498	12,326,784	22,744,129
Effect of foreign exchange on cash	(19,094)	117	(27,370)
Change in cash for the year	10,871,959	(5,027,910)	7,405,807
Cash, beginning of year	3,957,185	8,985,095	1,579,288
Cash, end of year	$ 14,829,144	$ 3,957,185	$ 8,985,095

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIENCY) - USD ($)	Share capital	Reserves Share-based payments	Reserves Warrants	Cumulative translation adjustment	Deficit	Total
Balance, beginning at Sep. 30, 2015	$ 19,419,004	$ 2,355,196	$ 45,824	$ (1,738,716)	$ (15,625,796)	$ 4,455,512
Balance, beginning (in shares) at Sep. 30, 2015	1,131,467
Private placement	$ 6,581,815					6,581,815
Private placement (in shares)	310,606
Issuance costs	$ (170,091)					(170,091)
Options exercised	$ 142,386	(105,921)				36,465
Options exercised (in shares)	12,736
Warrants exercised	$ 1,628		(434)			1,194
Warrants exercised (in shares)	39
Share-based payments		1,246,946				1,246,946
Foreign currency adjustment				(54,574)		(54,574)
Effect of functional currency change			263,903	(283,189)	524,950	505,664
Loss for the year					(13,139,788)	(13,139,788)
Balance, ending at Sep. 30, 2016	$ 25,974,742	3,496,221	309,293	(2,076,479)	(28,240,634)	(536,857)
Balance, beginning (in shares) at Sep. 30, 2016	1,454,848
Options exercised	$ 5,375	(2,436)				2,939
Options exercised (in shares)	250
Share-based payments		758,927				758,927
Loss for the year					(4,499,012)	(4,499,012)
Balance, ending at Sep. 30, 2017	$ 25,980,117	4,252,712	309,293	(2,076,479)	(32,739,646)	(4,274,003)
Balance, beginning (in shares) at Sep. 30, 2017	1,455,098
Financing	$ 17,284,000		8,756,000			26,040,000
Financing (in shares)	4,321,000
Issuance costs	$ (3,058,120)		672,221			(2,385,899)
Share-based payments		1,401,414				1,401,414
Loss for the year					(11,629,440)	(11,629,440)
Balance, ending at Sep. 30, 2018	$ 40,205,997	$ 5,654,126	$ 9,737,514	$ (2,076,479)	$ (44,369,086)	$ 9,152,072
Balance, beginning (in shares) at Sep. 30, 2018	5,776,098

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	12 Months Ended
	Sep. 30, 2018
Nature And Continuance Of Operations [Abstract]
NATURE AND CONTINUANCE OF OPERATIONS	1. NATURE AND CONTINUANCE OF OPERATIONS Nature and Continuance of Operations ESSA Pharma Inc. (the “Company”) was incorporated under the laws of the Province of British Columbia on January 6, 2009. The Company’s head office address is Suite 720 – 999 West Broadway, Vancouver, BC, V5Z 1K5. The registered and records office address is the 26 th The Company is focused on the development of small molecule drugs for the treatment of prostate cancer. The Company has acquired a license to certain patents (the “NTD Technology”) which were the joint property of the British Columbia Cancer Agency and the University of British Columbia. As at September 30, 2018, no products are in commercial production or use. From November 2015 until September 2017, the Company’s primary activity was the Phase I clinical development of clinical candidate EPI-506. On September 11, 2017, the Company announced its decision to discontinue further clinical development of EPI-506, including a decrease in headcount and reduction of operational expenditures related to the clinical program. The Company Share Consolidation Effective April 25, 2018, the Company consolidated its issued and outstanding common shares on the basis of one post-consolidation share for 20 pre-consolidation shares. Unless otherwise stated, all share and per share amounts have been restated retrospectively to reflect this share consolidation. Going Concern These financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) assuming the Company will continue on a going-concern basis. The Company has incurred losses and negative operating cash flows since inception. The Company incurred a net loss of $11,629,440 during the year ended September 30, 2018 and has an accumulated deficit of $44,369,086. The ability of the Company to continue as a going concern in the long-term depends upon its ability to develop profitable operations and to continue to raise adequate financing. As at September 30, 2018, the Company has not advanced its research into a commercially viable product. The Company’s continuation as a going concern is dependent upon the successful development of its NTD Technology to a commercial standard. These matters indicate the existence of material uncertainties that raises substantial doubt about the Company’s ability to continue as a going concern. During the year ended September 30, 2018, the Company completed a financing of $26,040,000 in gross proceeds (Note 9). Management continues to seek sources of additional financing which would assure continuation of the Company’s operations and research programs. However, there is no certainty that such financing will be provided or provided on favorable terms. Management believes that it will complete a financing in sufficient time to continue to execute its planned expenditures without interruption.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Sep. 30, 2018
Disclosure Of Basis Of Presentation [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION Statement of Compliance These consolidated financial statements, including comparatives, have been prepared using accounting policies consistent with IFRS issued by the International Accounting Standards Board (“IASB”) and Interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”). Basis of Presentation The consolidated financial statements have been prepared on a historical cost basis except for certain financial assets measured at fair value. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. All amounts expressed in these consolidated financial statements and the accompanying notes are expressed in United States dollars, except per share data and where otherwise indicated. References to “$” are to United States dollars and references to “C$” are to Canadian dollars. Basis of Consolidation The consolidated financial statements comprise the accounts of ESSA Pharma Inc., the parent company, and its wholly-owned subsidiary, ESSA Pharmaceuticals Corp., after the elimination of all material intercompany balances and transactions. Subsidiaries Subsidiaries are all entities over which the Company has exposure to variable returns from its involvement and has the ability to use power over the investee to affect its returns. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Company controls another entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Company until the date on which control ceases. The accounts of subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. Inter-company transactions, balances and unrealized gains or losses on transactions are eliminated upon consolidation. Functional and Presentation Currency The functional currency of an entity is the currency of the primary economic environment in which the entity operates. From inception to January 1, 2016, the functional currency of the Company has been the Canadian dollar and its subsidiary’s the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates These financial statements are presented in United States dollars. All financial information is expressed in United States dollars unless otherwise stated. Estimates The Company makes estimates and assumptions about the future that affect the reported amounts of assets and liabilities. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual results may differ from these estimates and assumptions. The effect of a change in an accounting estimate is recognized prospectively by including it in comprehensive income in the period of the change, if the change affects that period only, or in the period of the change and future periods, if the change affects both. Significant assumptions about the future and other sources of estimation uncertainty that management has made at the statement of financial position date, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions that have been made, relate to the following key estimates: Intangible Assets – impairment The application of the Company’s accounting policy for intangible assets expenditures requires judgment in determining whether it is likely that future economic benefits will flow to the Company, which may be based on assumptions about future events or circumstances. Estimates and assumptions may change if new information becomes available. If, after expenditures are capitalized, information becomes available suggesting that the recovery of expenditures is unlikely, the amount capitalized is written off in profit or loss in the period the new information becomes available. Following initial recognition, the Company carries the value of intangible assets at cost less accumulated amortization and any accumulated impairment losses. Amortization is recorded on a straight-line basis based upon management’s estimate of the useful life and residual value. The estimates are reviewed at least annually and are updated if expectations change as a result of technical obsolescence or legal and other limits to use. A change in the useful life or residual value will impact the reported carrying value of the intangible assets resulting in a change in related amortization expense. Product development and relocation grant Pursuant to the terms of the Company’s grant from the Cancer Prevention Research Institute of Texas (“CPRIT”), the Company has met certain terms and conditions as detailed in Note 17 to qualify for the grant funding. The Company has therefore recognized in profit or loss, as recoveries of research and development expenditures, a portion of the grant that represents expenses the Company has incurred to date under the grant parameters. The expenses are subject to assessment by CPRIT for compliance with the grant regulations which may result in certain expenses being denied. Long-term debt The Company has made certain estimates regarding the expected timing of and value of cash flows with respect to long-term debt. The estimates will fluctuate in accordance with changes in interest rates and any prepayments made, should the Company elect to do so (Note 7). Derivative financial instruments Certain warrants are treated as derivative financial liabilities. The estimated fair value, based on the Black-Scholes model, is adjusted on a quarterly basis with gains or losses recognized in the statement of loss and comprehensive loss. The Black-Scholes model is based on significant assumptions such as volatility, dividend yield, expected term and liquidity discounts (Note 8). Share-based payments and compensation The Company has applied estimates with respect to the valuation of shares issued for non-cash consideration. Shares are valued at the fair value of the equity instruments granted at the date the Company receives the goods or services. The Company measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. Estimating fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determining the most appropriate inputs to the valuation model including the fair value of the underlying common shares, the expected life of the share option, volatility and dividend yield and making assumptions about them. The Company has made reference to prices quoted on the Toronto Stock Exchange (“TSX”), TSX-V and NASDAQ. The assumptions and models used for estimating fair value for share-based payment transactions are discussed in Note 10.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2018
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	3. SIGNIFICANT ACCOUNTING POLICIES Foreign exchange The functional currency of an entity is the currency of the primary economic environment in which the entity operates. The functional currency of the Company is the United States dollar and its subsidiary’s is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates Transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. At the end of each reporting period, monetary assets and liabilities of the Company that are denominated in foreign currencies are translated at the period end exchange rate while non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Exchange gains and losses arising on translation are included in comprehensive loss. On translation of the entities whose functional currency is other than the United States dollar, revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Assets and liabilities are translated at the rate of exchange at the reporting date. Exchange gains and losses, including results of re-translation, are recorded in the foreign currency translation reserve. Equipment The Company acquired office and computer equipment for use in its research and business activities. Depreciation has been recognized using the straight-line method at the rate of 30% per annum for computer equipment and 20% for office equipment. Intangible assets The Company owns intangible assets consisting of patent licences. Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Subsequent expenditures are capitalized only when they increase the future economic benefits embodied in the specific asset to which they relate. All other expenditures are recognized in profit or loss as incurred. The Company does not hold any intangible assets with indefinite lives. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization method and amortization period of an intangible asset with a finite life is reviewed at least annually. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in general and administrative expenses. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets from the date they are available for use to September 15, 2030. Impairment of long-lived assets The Company’s long-lived assets are reviewed for indications of impairment at the date of preparing each statement of financial position. If indication of impairment exists, the asset’s recoverable amount is estimated. An impairment loss is recognized when the carrying value of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflows from other assets or group of assets. For the purpose of impairment testing, the Company determined it has one cash-generating unit. The recoverable amount is the greater of the asset’s fair value less cost to sell and value in use. In assessing fair value less cost to sell for the cash-generating unit, the Company’s market capitalization is considered. Provisions Provisions are recorded when a present legal, statutory or constructive obligation exists as a result of past events where it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate of the amount of the obligation can be made. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the statement of financial position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, if the effect is material, its carrying amount is the present value of those cash flows. Government assistance Government grants, including grants from similar bodies, consisting of investment tax credits are recorded as a reduction of the related expense or cost of the asset acquired. Government grants are recognized when there is reasonable assurance that the Company has met the requirements of the approved grant program and there is reasonable assurance that the grant will be received. Research grants that compensate the Company for expenses incurred are recognized in profit or loss in reduction thereof on a systematic basis in the same years in which the expenses are recognized. Grants that compensate the Company for the cost of an asset are recognized in profit or loss on a systematic basis over the useful life of the asset. Research and development costs Expenditures on research and development activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, are recognized in profit or loss as incurred. Investment tax credits related to current expenditures are included in the determination of net income as the expenditures are incurred when there is reasonable assurance they will be realized. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. These criteria will be deemed by the Company to have been met when revenue is received by the Company and a determination that it has sufficient resources to market and sell its product offerings. Upon a determination that the criteria to capitalize development expenditures have been met, the expenditures capitalized will include the cost of materials, direct labour, and overhead costs that are directly attributable to preparing the asset for its intended use. Other development expenditures will be expensed as incurred. Capitalized development expenditures will be measured at cost less accumulated amortization and accumulated impairment losses. No development costs have been capitalized to date. Financial instruments Financial assets The Company classifies its financial assets into one of the following categories, depending on the purpose for which the asset was acquired. The Company's accounting policy for each category is as follows: Fair value through profit or loss - Loans and receivables - Held-to-maturity investments Available-for-sale All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described above. The Company has classified its cash at fair value through profit or loss. The Company’s receivables are classified as loans and receivables. Financial liabilities The Company classifies its financial liabilities into one of two categories, depending on the purpose for which the liability was acquired. The Company's accounting policy for each category is as follows: Fair value through profit or loss Other financial liabilities: The Company’s accounts payable and accrued liabilities and long-term debt are classified as other financial liabilities. The derivative liabilities are classified as fair value through profit or loss. Financial instrument disclosures The Company provides disclosures that enable users to evaluate (a) the significance of financial instruments for the entity’s financial position and performance; and (b) the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the date of the statement of financial position, and how the entity manages these risks. The Company provides information about its financial instruments measured at fair value at one of three levels according to the relative reliability of the inputs used to estimate the fair value: Level 1 – quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 – inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and Level 3 – inputs for the asset or liability that are not based on observable market data (unobservable inputs). Embedded derivatives Derivatives may be embedded in other financial instruments (the “host instrument”). Embedded derivatives are treated as separate derivatives when their economic characteristics and risks are not clearly and closely related to those of the host instrument, the terms of the embedded derivative are the same as those of a stand-alone derivative, and the combined contract is not held for trading or designated at fair value. These embedded derivatives are measured at fair value with subsequent changes recognized as gains or losses on derivative instruments in the statement of loss and comprehensive loss. Preferred shares Preferred shares of the Company automatically converted to an equivalent number of common shares immediately prior to the listing of the common shares on an approved exchange. The preferred shares are a residual interest in the assets of the entity and are therefore classified within shareholders’ equity (deficiency). Share-based payments Share based payment arrangements in which the Company receives goods or services as consideration for its own equity instruments granted to non-employees are accounted for as equity settled share-based payment transactions and measured at the fair value of goods and services received. If the fair value of the goods or services received cannot be estimated reliably, the share-based payment transaction is measured at the fair value of the equity instruments granted at the date the Company receives the goods or services. Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration paid for the shares on the exercise of stock options is credited to share capital. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received. Basic and diluted loss per share Basic loss per share is computed by dividing the loss available to common shareholders by the weighted average number of common shares outstanding during the year. The computation of diluted earnings per share assumes the conversion, exercise or contingent issuance of securities only when such conversion, exercise or issuance would have a dilutive effect on earnings per share. The dilutive effect of convertible securities is reflected in diluted earnings per share by application of the “if converted” method. The dilutive effect of outstanding options and warrants and their equivalents is reflected in diluted earnings per share by application of the weighted-average method. Since the Company has losses, the exercise of outstanding options and warrants has not been included in this calculation as it would be anti-dilutive. Income taxes Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period end, adjusted for amendments to tax payable with regards to previous years. Deferred tax is recognized in respect of temporary differences, between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: goodwill not deductible for tax purposes; the initial recognition of assets or liabilities that affect neither accounting nor taxable loss; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the financial position reporting date. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. New standards not yet adopted IFRS 9 Financial Instruments IFRS 9 was issued by the IASB in October 2010. It incorporates revised requirements for the classification and measurement of financial liabilities and carrying over the existing derecognition requirements from IAS 39 Financial Instruments: recognition and measurement. The revised financial liability provisions maintain the existing amortized cost measurement basis for most liabilities. New requirements apply where an entity chooses to measure a liability at fair value through profit or loss – in these cases, the portion of the change in fair value related to changes in the entity's own credit risk is presented in other comprehensive income rather than within profit or loss. IFRS 9 is effective for annual periods beginning on or after January 1, 2018. IFRS 9 is not expected to have a significant impact on the Company’s financial statements. IFRS 15 Revenue from Contracts with Customers IFRS 15 is a new standard to establish principles for reporting the nature, amount, timing, and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. It provides a single model in order to depict the transfer of promised goods or services to customers. IFRS 15 supersedes IAS 11, Construction Contracts, IAS 18, Revenue, IFRIC 13, Customer Loyalty Programs, IFRIC 15, Agreements for the Construction of Real Estate, IFRIC 18, Transfers of Assets from Customers, and SIC-31, Revenue – Barter Transactions involving Advertising Service. IFRS 15 is effective for annual periods beginning on or after January 1, 2018. IFRS 15 is not expected to have a significant impact on the Company’s financial statements. IFRS 16 Leases IFRS 16 is a new standard that sets out the principles for recognition, measurement, presentation, and disclosure of leases including guidance for both parties to a contract, the lessee and the lessor. The new standard eliminates the classification of leases as either operating or finance leases as is required by IAS 17 and instead introduces a single lessee accounting model. IFRS 16 is effective for annual periods beginning on or after January 1, 2019. The impact of IFRS 16 on the Company’s leases has not yet been determined.

PREPAID EXPENSES

PREPAID EXPENSES	12 Months Ended
	Sep. 30, 2018
Current prepayments [abstract]
PREPAID EXPENSES	4. PREPAID EXPENSES 2018 2017 Clinical program deposit $ - $ 659,899 Prepaid insurance 381,098 374,121 Other deposits and prepaid expenses 89,056 38,083 Balance $ 470,154 $ 1,072,103

EQUIPMENT

EQUIPMENT	12 Months Ended
	Sep. 30, 2018
Property, plant and equipment [abstract]
EQUIPMENT	5. EQUIPMENT Furniture and fixtures Computer equipment Total Cost Balance, September 30, 2016, and 2017 $ 154,318 $ 43,359 $ 197,677 Disposals (154,318 ) (43,359 ) (197,677 ) Balance, September 30, 2018 - - - Accumulated Amortization Balance, September 30, 2016 $ 49,594 $ 20,353 $ 69,947 Amortization expense 20,945 6,903 27,848 Balance, September 30, 2017 70,539 27,256 97,795 Amortization expense 12,567 3,623 16,190 Disposals (83,106 ) (30,879 ) (113,985 ) Balance, September 30, 2018 $ - $ - $ - Net Book Value Balance, September 30, 2017 $ 83,779 $ 16,103 $ 99,882 Balance, September 30, 2018 $ - $ - $ - Amortization expense has been recorded in “general and administrative expenses” in the statement of loss and comprehensive loss (Note 18). In the year ended September 30, 2018, the Company disposed of all equipment for $nil proceeds due to office restructuring and recorded a loss on disposal of $83,692.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2018
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS	6. INTANGIBLE ASSETS NTD Technology Cost Balance, September 30, 2016, 2017, and 2018 $ 361,284 Accumulated Amortization Balance, September 30, 2016 $ 105,661 Amortization expense 18,297 Balance, September 30, 2017 $ 123,958 Amortization expense 18,298 Balance, September 30, 2018 $ 142,256 Net Book Value Balance, September 30, 2017 $ 237,326 Balance, September 30, 2018 $ 219,028 Amortization expense has been recorded in “general and administrative expenses” in the statement of loss and comprehensive loss (Note 18). The NTD Technology is held under a License Agreement signed in fiscal 2010. As consideration for the License Agreement, the Company issued common shares of the Company. The License Agreement contains an annual royalty as a percentage of annual net revenue and a percentage of any annual sublicensing revenue earned with respect to the NTD Technology. The License Agreement stipulates annual minimum advance royalty payments of C$85,000. In addition, there are certain milestone payments for the first compound, to be paid in stages as to C$50,000 at the start of a Phase II clinical trial, C$900,000 at the start of a Phase III clinical trial, C$1,450,000 at application for marketing approval, and with further milestone payments on the second and additional compounds.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2018
Disclosure of detailed information about borrowings [abstract]
LONG-TERM DEBT	7. LONG-TERM DEBT On November 18, 2016, Silicon Valley Bank (“SVB”) entered into a $10,000,000 capital term loan facility agreement (“SVB Term Loan”) with the Company. The Company has drawn down $8,000,000 from the SVB Term Loan. The option to draw an additional $2,000,000 lapsed on July 31, 2017. The SVB Term Loan bears an interest rate of the Wall Street Journal Prime Rate (“WSJ Prime Rate”) plus 3% per annum and will mature on September 1, 2020. The SVB Term Loan requires a final payment of 8.6% of the amount advanced (“Final Payment”), due upon the earlier of the maturity or termination of the SVB Term Loan. The Company was required to make interest only payments until December 31, 2017. The SVB Term Loan contains a voluntary prepayment option whereby the principal amount can be prepaid in whole, or in part, for a fixed fee if a prepayment is made on or before the second anniversary of the SVB Term Loan. The SVB Term Loan is secured by a perfected first priority lien on all of the Company’s assets, with a negative pledge on the Company’s intellectual property. The SVB Term Loan is subject to standard events of default, including default in the event of a material adverse change. SVB may declare the Company to be in breach of the agreement in the event of a material adverse change, which has been defined to include a material impairment in the Company’s assets acting as collateral under the SVB Term Loan, a material adverse change in the business, operations, or condition (financial or otherwise) of the Company, or a material impairment of the prospect of repayment of any portion of its debt obligations. There are no financial covenants under the SVB Term Loan. In connection with the $8,000,000 draw, the Company granted an aggregate of 7,477 warrants to SVB (the “SVB Warrants”), exercisable at a price of $42.80 per share for a period of seven years until November 18, 2023, with an initial fair value of $167,022, which has been recognized as a derivative liability (Note 8). The Company incurred total additional transaction costs of $220,898 related to the SVB Term Loan and First Amendment. The transaction costs and Final Payment are being amortized into profit and loss over the estimated term of the facility, being the legal term, at an effective interest rate of 12.15% (2017 - 12.07%). SVB Term Loan Balance, September 30, 2016 $ - Loan advance 8,000,000 Transaction costs (387,959 ) Interest paid (436,944 ) Accretion 784,583 Balance, September 30, 2017 $ 7,959,680 Balance, September 30, 2017 $ 7,959,680 Principal repaid (1,991,378 ) Interest paid (563,298 ) Accretion 911,959 Balance, September 30, 2018 $ 6,316,963 Current portion $ 2,815,947 Long-term portion $ 3,501,016

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Sep. 30, 2018
Disclosure of financial liabilities [abstract]
DERIVATIVE LIABILITIES	8. DERIVATIVE LIABILITIES Broker Warrants Denominated in Foreign Currency In accordance with IFRS, an obligation to issue shares for a price that is not fixed in the Company’s functional currency, and that does not qualify as a rights offering, must be classified as a derivative liability and measured at fair value with changes recognized in the statement of loss and comprehensive loss as they arise. The derivative liability was designated as a financial liability carried at fair value through profit and loss. Warrants exercisable in US dollars prior to January 1, 2016 and warrants exercisable in Canadian dollars after January 1, 2016, the date marking the Company’s change in functional currency, are therefore classified as derivative liabilities. On January 1, 2016, the Company derecognized derivative liabilities of $588,407 for warrants outstanding denominated in Canadian dollars which have since expired. In April 2014, in connection with the issuance of a convertible debenture for $1,000,000, the Company issued 1,250 broker warrants valued at $14,935 (C$16,394), each exercisable into one common share at a price of C$40.00 for a period of five years (Note 10). The warrants were valued using the Black-Scholes model with a risk-free interest rate of 1.63%, term of 5 years, volatility of 80% and dividend rate of 0%. On January 1, 2016, the Company recorded a derivative liability of $82,743 using the Black-Scholes model. As at September 30, 2018, the derivative liability had a fair value of $nil (2017 - $206). The Company has recorded the resulting change in fair value of $206 (2017 - $41,996) in the statement of loss and comprehensive loss. 2016 Warrants In January 2016, the Company completed a private placement of 227,273 units of the Company at $66.00 per unit (“Unit”) for gross proceeds of $14,999,992. Each Unit consisted of one common share of the Company, one 7-year cash and cashless exercise warrant (the “7-Year Warrants”), and one half of one 2-year cash exercise warrant (the “2-Year Warrants”). The 7-Year Warrants and 2-Year Warrants have an exercise price of $66.00 per common share (collectively, the “2016 Warrants”). The holders of the 7-Year Warrants may elect, in lieu of exercising the 7-Year Warrants for cash, a cashless exercise option, in whole or in part, to receive common shares equal to the fair value of the 7-Year Warrants based on the number of 7-Year Warrants to be exercised multiplied by a ten-day weighted average market price less the exercise price with the difference divided by the weighted average market price. If a warrant holder exercises this option, there will be variability in the number of shares issued per 7-Year Warrant. Additionally, the 2016 Warrants contain provisions which may require the Company to redeem the 2016 Warrants, at the option of the holder, in the event of a major transaction, such as a change of control or sale of the Company’s assets (“Major Transaction”). The redemption value would be subject to a Black-Scholes valuation at the time of exercise. In the event the consideration for a Major Transaction payable to the common shareholders is in cash, in whole or in part, the redemption of the 2016 Warrants would be made in cash pro-rata to the composition of the consideration. The potential for a cash settlement for the 2016 Warrants, in accordance with IFRS, requires the 2016 Warrants to be treated as financial liabilities measured at fair value through profit or loss. The 2016 Warrants are not traded in an active market. A liquidity discount of 20% has been applied to the per warrant fair value to account for the lack of marketability of the instruments. On January 13, 2018, the 2-Year Warrants expired unexercised. As at September 30, 2018, the 7-Year Warrants derivative liability had a fair value of $17,679 (2017 - $160,262). The Company has recorded the resulting change in fair value of $142,583 (2017 - $7,107,003) in the statement of loss and comprehensive loss. SVB Warrants In connection with the $8,000,000 draw on the SVB Term Loan (Note 7), the Company granted an aggregate of 7,477 warrants to SVB (the “ SVB Warrants Additionally, the SVB Warrants contain provisions which require the Company to redeem the SVB Warrants, on a cashless basis, at the option of the holder, in the event of a major transaction, such as a change of control or sale of the Company’s assets (“Acquisition”) where the Company’s shareholders receive cash or shares or a combination thereof, and the five-day weighted average market price is greater than the exercise price. On issuance of the SVB Warrants, the Company recorded a derivative liability of $167,022 using the Black-Scholes model. The SVB Warrants are not traded in an active market. A liquidity discount of 20% has been applied to the per warrant fair value to account for the lack of marketability of the instruments. As at September 30, 2018, the SVB Warrants derivative liability had a fair value of $1,969 (2017 - $10,275). The Company has recorded the resulting change in fair value of $8,306 (2017 - $156,747) in the statement of loss and comprehensive loss. Valuation The Company uses the Black-Scholes option pricing model to estimate fair value. The following weighted average assumptions were used to estimate the fair value of the derivative warrant liabilities on initial recognition in the fiscal periods presented (November 18, 2016 with respect to the SVB Warrants), September 30, 2017 and September 30, 2018: September 30, 2018 September 30, 2017 November 18, 2016 Risk-free interest rate 3.06 % 1.78 % 1.32 % Expected life 4.29 years 3.67 years 7.00 years Expected annualized volatility 68.0 % 74.2 % 75.4 % Dividend - - - Sensitivity The derivative warrants are a recurring Level 3 fair value measurement. The key level 3 inputs used by management to determine the fair value are the market price and expected volatility. If the market price were to increase by a factor of 10% this would increase the obligation by approximately $5,057 as at September 30, 2018. If the market price were to decrease by a factor of 10% this would decrease the obligation by approximately $4,503 as at September 30, 2018. If the volatility were to increase by 10%, this would increase the obligation by approximately $14,598 as at September 30, 2018. If the volatility were to decrease by 10%, this would decrease the obligation by approximately $10,039 as at September 30, 2018. The following table is a continuity schedule of changes to the Company’s derivative liabilities: Total Balance, September 30, 2016 $ 7,309,467 Derivative liability on issuance of warrants 167,022 Change in fair value (7,305,746 ) Balance, September 30, 2017 $ 170,743 Change in fair value (151,095 ) Balance, September 30, 2018 $ 19,648 Derivatives with expected life of less than one year $ - Derivatives with expected life greater than one year $ 19,648

SHAREHOLDERS' EQUITY (DEFICIENC

SHAREHOLDERS' EQUITY (DEFICIENCY)	12 Months Ended
	Sep. 30, 2018
Disclosure Of Share Capital Preference Shares And Special Warrants [Abstract]
SHAREHOLDERS' EQUITY (DEFICIENCY)	9. SHAREHOLDERS’ EQUITY (DEFICIENCY) Authorized Unlimited common shares, without par value. Unlimited preferred shares, without par value. Effective April 25, 2018, the Company consolidated its issued and outstanding common shares on a basis of one post-consolidation share for 20 pre-consolidation shares. Unless otherwise stated, all share and per share amounts have been restated respectively to reflect this share consolidation. a) January 2018 Financing On January 9, 2018, the Company closed the first tranche of a brokered equity offering (“ January 2018 Financing Concurrently, the Company completed a non-brokered private placement of 168,750 common shares at $4.00 per share as purchased by certain directors of the Company for total gross proceeds of $675,000. On January 16, 2018, the Company closed the second tranche of the January 2018 Financing, issuing 465,000 common shares and 535,000 pre-funded warrants at a price of $4.00 each, for total gross proceeds of $4,000,000. Each warrant is exercisable, for a nominal exercise price, into one common share of the Company for a period of five years. In connection with the second tranche of the January 2018 Financing, the Company paid a cash commission of $352,800, incurred other financing costs of $18,599, and issued 63,000 broker warrants each exercisable into one common share of the Company at a price of $4.00 per share for a period of five years. The broker warrants were valued at $177,188 using the Black-Scholes model with a risk-free interest rate of 2.36%, term of 5 years, volatility of 81.90%, and dividend rate of 0%. Furthermore, on January 16, 2018, the Company’s agent partially exercised its over-allotment option for 260,000 additional common shares for additional proceeds to the Company of approximately $1,040,000. b) March 2016 Private Placement In March 2016, the Company completed a private placement (the “ March 2016 Financing c) January 2016 Private Placement In January 2016, the Company completed a private placement (the “ January 2016 Financing Nomination Rights In connection with the January 2016 Financing, Clarus Lifesciences III, L.P. (“ Clarus In connection with the January 2018 Financing, Omega Fund IV, L.P. (“ Omega

RESERVES

RESERVES	12 Months Ended
	Sep. 30, 2018
Disclosure of reserves within equity [abstract]
RESERVES	10. RESERVES Equity incentive plans Stock option plan The Company has adopted a Stock Option Plan consistent with the policies and rules of the TSX-V and NASDAQ. Pursuant to the Stock Option Plan, options may be granted with expiry terms of up to 10 years, and vesting criteria and periods are approved by the Board of Directors at its discretion. The options issued under the Stock Option Plan are accounted for as equity-settled share-based payments. Restricted share units plan The Company has adopted a Restricted Share Unit Plan (“RSU Plan”) consistent with the policies and rules of the TSX-V and NASDAQ. Pursuant to the RSU Plan, RSUs may be granted with vesting criteria and periods are approved by the Board of Directors at its discretion. The RSUs issued under the RSU Plan may be accounted for as either equity-settled or cash-settled share-based payments. At September 30, 2018, there are no RSUs outstanding. The Stock Option Plan and RSU Plan have a combined maximum of 1,155,218 common shares which may be reserved for issuance. Stock options Stock option transactions are summarized as follows: Number Weighted Average Balance, September 30, 2015 173,676 $ 29.51 Options granted 45,500 83.28 Options exercised (14,050 ) (19.42 ) Options expired/forfeited (2,000 ) (67.83 ) Balance, September 30, 2016 203,126 $ 42.81 Options exercised (250 ) (12.41 ) Options expired/forfeited (17,000 ) (39.71 ) Balance, September 30, 2017 185,876 $ 44.53 Options granted 803,400 3.94 Options expired/forfeited (88,817 ) (21.83 ) Balance outstanding, September 30, 2018 900,459 $ 4.80 Balance exercisable, September 30, 2018 152,530 $ 9.06 Options exercisable in Canadian dollars as at September 30, 2018 are translated at current rates to reflect the current weighted average exercise price in US dollars for all outstanding options. At September 30, 2018, options were outstanding enabling holders to acquire common shares as follows: Exercise price Number of options Weighted average remaining contractual life (years) $ 4.00 572,748 9.18 $ 4.10 12,500 9.71 C$ 4.90 286,000 9.07 C$ 16.00 250 0.64 C$ 40.00 28,961 1.08 900,459 8.89 Share-based compensation During year ended September 30, 2018, the Company granted a total of 803,400 (2017 – Nil; 2016 – 45,500) stock options with a weighted average fair value of $3.08 per option (2017 – $Nil; 2016 - $39.60). During the year ended September 30, 2018, the Company amended the exercise prices and expiry dates of 83,350 outstanding stock options to exercise prices of either C$4.90 or $4.00 and expiry dates ranging from October 1, 2023 to August 9, 2026. This resulted in additional share-based payments expense of $78,747 for the year ended September 30, 2018. The weighted average assumptions used for the Black-Scholes valuation of the modified options were annualized volatility of 77.80%, risk-free interest rate of 2.66%, expected life of 7.28 years and a dividend rate of Nil%. The Company recognized share-based payments expense for options granted and vesting, net of recoveries on cancellations of unvested options, during the year with allocations to its functional expense as follows: 2018 2017 2016 Research and development expense (Note 18) $ 324,528 $ (3,870 ) $ 322,160 Financing costs - - 27,743 General and administrative (Note 18) 1,076,886 762,797 897,043 $ 1,401,414 $ 758,927 $ 1,246,946 The following weighted average assumptions were used for the Black-Scholes option-pricing model valuation of stock options granted: 2018 2017 2016 Risk-free interest rate 2.37 % - 0.63 % Expected life of options 10.00 years - 3.58 years Expected annualized volatility 80.89 % - 73.01 % Dividend - - - Warrants Warrant transactions are summarized as follows: Number of Warrants Weighted Average Exercise Price Balance, September 30, 2015 14,125 $ 52.80 Warrants granted 340,909 66.00 Warrants exercised (39 ) (29.60 ) Warrants expired (18 ) (29.60 ) Balance, September 30, 2016 354,977 $ 65.60 Warrants granted 7,476 42.80 Warrants expired (12,818 ) 55.00 Balance, September 30, 2017 349,635 $ 65.38 Warrants granted 2,427,937 0.40 Warrants expired (113,636 ) 66.00 Balance outstanding and exercisable, September 30, 2018 2,663,936 $ 6.13 Warrants exercisable in Canadian dollars as at September 30, 2018 are translated at current rates to reflect the current weighted average exercise price in US dollars for all outstanding warrants. At September 30, 2018, warrants were outstanding enabling holders to acquire common shares as follows: Number of Warrants Exercise Price Expiry Date 1,250 C$ 40.00 April 15, 2019 227,273 (1) US$ 66.00 January 14, 2023 7,476 US$ 42.80 November 18, 2023 1,653,999 (2) US$ 0.002 January 9, 2023 175,938 US$ 4.00 January 9, 2023 535,000 (2)(3) US$ 0.002 January 16, 2023 63,000 US$ 4.00 January 16, 2023 2,663,936 (1) Detailed terms of the 2016 Warrants are included in Note 8. (2) Pre-funded warrants are included in reserves at the price paid by holders of $4.00 per pre-funded warrant (Note 9). (3) Exercised subsequent to September 30, 2018.

SUPPLEMENTAL DISCLOSURE WITH RE

SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS	12 Months Ended
	Sep. 30, 2018
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS	11. SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS During the year ended September 30, 2018, the Company issued broker warrants valued at $672,221 in connection with the January 2018 Financing (Note 9). During the year ended September 30, 2017, the Company: (a) Issued warrants valued at $167,022 in connection with the SVB Term Loan (Note 7). (b) On exercise of stock options, the Company transferred $2,436 from reserves to share capital. During the year ended September 30, 2016, the Company: (a) Issued 10,686 common shares on the cashless exercise of 12,000 stock options. (b) On exercise of stock options and warrants, the Company transferred $105,921 and $434, respectively, from reserves to share capital.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2018
Related party transactions [abstract]
RELATED PARTY TRANSACTIONS	12. RELATED PARTY TRANSACTIONS Key management personnel of the Company include the President and Chief Executive Officer, Executive VP and Chief Operating Officer, Chief Financial Officer, Chief Technical Officer, Chief Scientific Officer, former Chief Medical Officer, former Executive VP of Research and Development, and Directors of the Company. Compensation paid to key management personnel is as follows: 2018 2017 2016 Salaries, consulting fees, and director fees $ 2,439,422 $ 2,179,826 $ 2,651,651 Share-based payments, net of cancellations (a) 1,429,053 770,222 1,029,878 Total compensation $ 3,868,475 $ 2,950,048 $ 3,681,529 (a) Share-based payments to related parties represents the fair value of options granted and vested in the period to key management personnel net of expense reversed for options cancelled before vesting. During the year ended September 30, 2018, the Company modified 73,000 (2017 – Nil; 2016 – Nil) options held by and granted 682,000 (2017 – Nil; 2016 – 44,500) options to key management personnel. The vesting of these options and options granted to key management personnel in prior periods were recorded as share-based payments expense in the statement of loss and comprehensive loss at a value of $1,429,053 (2017 - $770,222; 2016 - $1,029,878). Included in accounts payable and accrued liabilities at September 30, 2018 is $128,035 (2017 - $219,031) due to related parties with respect to key management personnel compensation and expense reimbursements. Amounts due to related parties are non-interest bearing, with no fixed terms of repayment. Commitments The CEO is entitled to a payment of one year of base salary upon termination without cause. Additionally, the CEO is entitled to 18 months of salary if termination without cause occurs after a change of control event or within 60 days prior to a change of control event where such event was under consideration at the time of termination. The CFO is entitled to a payment of one year of base salary upon termination without cause, whether or not the termination was caused by a change of control event. The COO is entitled to a payment of one year of base salary upon termination without cause. Additionally, the COO is entitled to 18 months of salary if termination without cause occurs within 18 months after a change of control event. Stock options held by the CEO, CFO, and COO vest immediately upon a change of control.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2018
Income Taxes [Abstract]
INCOME TAXES	13. INCOME TAXES A reconciliation of income taxes at statutory rates is as follows: For the years ended September 30 2018 2017 2016 Loss for the year before income tax $ (11,602,411 ) $ (4,382,621 ) $ (12,988,516 ) Expected income tax recovery $ (3,104,000 ) $ (1,139,000 ) $ (3,377,000 ) Non-deductible share-based payments 378,000 233,000 352,000 Other permanent differences including foreign exchange (41,000 ) (1,899,000 ) (1,709,000 ) Financing costs (638,000 ) (142,000 ) (142,000 ) Changes in statutory and foreign tax rates and other (463,000 ) 15,000 15,000 Adjustment to prior year provision versus statutory return 290,000 (490,000 ) 1,308,000 Change in unrecognized deductible temporary differences 3,605,029 3,538,391 3,704,272 Total income tax expense $ 27,029 $ 116,391 $ 151,272 The significant components of the Company’s unrecognized temporary tax differences are as follows: 2018 2017 2016 Operating losses carried forward $ 53,568,000 $ 43,306,000 $ 29,384,000 Investment tax credits 149,000 154,000 147,000 Equipment and intangible assets 128,000 71,000 13,000 Financing costs 2,771,000 1,710,000 1,760,000 In September 2017, the British Columbia (BC) Government proposed changes to the general corporate income tax rate to increase the rate from 11% to 12% effective January 1, 2018 and onwards. This change in tax rate was substantively enacted on October 26, 2017. The relevant deferred tax balances have been remeasured to reflect the increase in the Company's combined Federal and Provincial (BC) general corporate income tax rate from 26% to 27%. In December 2017, the United States Government proposed changes to the Federal corporate income tax rate to reduce the rate from 34% to 21% effective January 1, 2018 and onwards. This change in tax rate was substantively enacted on December 22, 2017. The relevant deferred tax balances have been remeasured to reflect the decrease in the Company's Federal income tax rate from 34% to 21% applicable to the Company's US subsidiary. Operating losses carried forward as at September 30, 2018 expire from 2031 – 2038. Financing costs expire from 2039 to 2042. Investment tax credits expire in 2035. Tax attributes are subject to review, and potential adjustment, by tax authorities. The Company has recorded an income tax expense of $27,029 for the year ended September 30, 2018 (2017 - $116,391; 2016 - $151,272) in relation to taxable income generated by its US subsidiary.

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Sep. 30, 2018
Disclosure of operating segments [abstract]
SEGMENTED INFORMATION	14. SEGMENTED INFORMATION The Company works in one industry being the development of small molecule drugs for prostate cancer. The Company’s equipment was located in the USA.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Sep. 30, 2018
Disclosure of objectives, policies and processes for managing capital [abstract]
CAPITAL MANAGEMENT	15. CAPITAL MANAGEMENT The Company considers its capital to include working capital, long-term debt and the components of shareholders’ equity. The Company monitors its capital structure and makes adjustments in light of changes in economic conditions and the risk characteristics of the underlying assets. To maintain or adjust the capital structure, the Company may issue new equity if available on favorable terms. Future financings are dependent on market conditions and the ability to identify sources of investment. There can be no assurance the Company will be able to raise funds in the future. On November 18, 2016, the Company entered into the SVB Term Loan (Note 7), pursuant to which the Company has drawn down $8,000,000 as at September 30, 2018. In January 2018, the Company completed financings totaling $26,040,000 in gross proceeds (Note 9). There were no changes to the Company’s approach to capital management during the year ended September 30, 2018. As at September 30, 2018, the Company is not subject to externally imposed capital requirements.

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK	12 Months Ended
	Sep. 30, 2018
Disclosure of detailed information about financial instruments [abstract]
FINANCIAL INSTRUMENTS AND RISK	16. FINANCIAL INSTRUMENTS AND RISK The Company’s financial instruments consist of cash, receivables, accounts payable and accrued liabilities, long-term debt and derivative liabilities. Cash is measured based on level 1 inputs of the fair value hierarchy. The fair value of receivables and accounts payable and accrued liabilities approximates their carrying values due to their short term to maturity. The fair value of the SVB Term Loan is approximately $6,736,846 which includes the principal and financing costs assessed on settlement as at September 30, 2018. The derivative liabilities are measured using level 3 inputs (Note 8). Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of judgement, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values. Financial risk factors The Company’s risk exposures and the impact on the Company’s financial instruments are summarized below: Credit risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and receivables. The Company’s receivables are primarily due to refundable GST and investment tax credits. The Company limits its exposure to credit loss by placing its cash with major financial institutions. Credit risk with respect to investment tax credits and GST is minimal as the amounts are due from government agencies. Liquidity risk The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when due. As at September 30, 2018, the Company had a working capital of $12,453,708. The SVB Term Loan is repayable over a 33-month period ending September 1, 2020. The Company does not generate revenue and will be reliant on external financing to fund operations and repay the SVB Term Loan. Debt and equity financing are dependent on market conditions and may not be available on favorable terms. Market risk Market risk is the risk of loss that may arise from changes in market factors such as interest rates, and foreign exchange rates. (a) Interest rate risk As at September 30, 2018, the Company has cash balances which are interest bearing. Interest income is not significant to the Company’s projected operational budget and related interest rate fluctuations are not significant to the Company’s risk assessment. The Company’s SVB Term Loan is interest-bearing debt at a variable rate. A 10% change in the WSJ Prime Rate would result in an increase of $81,065 or decrease of $3,329 in the net loss realized for the period. (b) Foreign currency risk The Company’s foreign currency risk exposure relates to net monetary assets denominated in Canadian dollars. The Company maintains its cash in US dollars and converts on an as needed basis to discharge Canadian denominated expenditures. A 10% change in the foreign exchange rate between the Canadian and U.S. dollar would result in a fluctuation of $13,751 in the net loss realized for the year. The Company does not currently engage in hedging activities. (c) Price risk The Company is exposed to price risk with respect to equity prices. The Company closely monitors individual equity movements, and the stock market to determine the appropriate course of action to be taken by the Company.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Sep. 30, 2018
Commitments [Abstract]
COMMITMENTS	17. COMMITMENTS Product Development and Relocation Grant In February 2014 the Company received notice that it had been awarded a product development and relocation grant by CPRIT whereby the Company is eligible to receive up to $12,000,000 on eligible expenditures over a three-year period related to the development of the Company’s androgen receptor n-terminus blocker program for prostate cancer. The funding under CPRIT is subject to a number of conditions including negotiation and execution of an award contract which details the milestones that must be met to release the tranched CPRIT funding, proof the Company has raised the 50% matching funds to release CPRIT monies, and relocation of the project to the State of Texas such that the substantial functions of the Company related to the project grant are in Texas and the Company uses Texas-based subcontractor and collaborators wherever possible. As at September 30, 2016, the Company had received the first two tranches of the CPRIT Grant, totalling $6,578,000, which have been recognized as research and development recoveries in the statements of loss and comprehensive loss over fiscal years 2014, 2015, and 2016. During the year ended September 30, 2017, the Company received $5,192,799, representing a partial payment of the third and final tranche of the grant of $5,422,000. The remaining balance of $229,201 has been recorded as a receivable as at September 30, 2018. If the Company is found to have used any grant proceeds for purposes other than intended, is in violation of the terms of the grant, or fails to maintain the required level of operations in the State of Texas for three years following the final payment of grant funds, then the Company could be required to repay any grant proceeds received. Under the terms of the grant, the Company is also required to pay a royalty to CPRIT, comprised of 4% of revenues the Company receives from sale of commercial product or commercial service, until aggregate royalty payments equal $24,000,000, and 2% of revenues thereafter. The Company has the option to terminate the grant agreement by paying a one-time, non-refundable buyout fee, based on certain factors including the grant proceeds, and the number of months between the termination date and the buyout fee payment date. The Company has the following obligations over the next five years: Contractual obligations 2019 2020 2021 2022 2023 Minimum annual royalty per License Agreement (Note 6) C$ 85,000 C$ 85,000 C$ 85,000 C$ 85,000 C$ 85,000 Collaborative Research Agreement with BC Cancer Agency 174,037 - - - - Total (in C$) C$ 259,037 C$ 85,000 C$ 85,000 C$ 85,000 C$ 85,000 SVB loan payments (Note 7) $ 3,210,752 $ 4,032,332 $ - $ - $ - Lease on US office spaces $ 115,906 $ 119,383 $ 70,670 $ - $ -

EXPENSES BY NATURE

EXPENSES BY NATURE	12 Months Ended
	Sep. 30, 2018
Expenses by nature [abstract]
EXPENSES BY NATURE	18. EXPENSES BY NATURE Research and development expenses include the following major expenses by nature: For the year ended September 30 2018 2017 2016 Clinical $ 1,177,179 $ 2,623,636 $ 2,920,104 Consulting 624,879 935,151 1,333,323 Legal patents and license fees 561,099 834,295 905,392 Manufacturing 219,526 3,571,106 3,601,407 Other 40,845 187,228 306,657 Pharmacology 372,509 407,373 866,527 Preclinical 446,748 - - Program administration 385,085 (38,534 ) 381,429 Royalties 66,929 48,863 46,228 Salaries and benefits 845,428 2,213,655 2,194,047 Share-based payments (Note 10) 324,528 (3,870 ) 322,160 Travel 37,781 140,262 182,927 CPRIT grant claimed on eligible expenses (Note 17) (229,201 ) (5,192,799 ) - Total $ 4,873,335 $ 5,726,366 $ 13,060,201 General and administrative expenses include the following major expenses by nature: For the year ended September 30 2018 2017 2016 Amortization $ 34,488 $ 46,145 $ 66,181 Consulting and subcontractor fees 96,986 86,931 87,014 Director fees 196,472 191,500 204,049 Insurance 449,972 395,690 422,066 Investor relations 235,416 230,579 317,822 Office, IT and communications 216,714 187,364 288,968 Professional fees 860,435 612,865 776,339 Regulatory fees and transfer agent 150,913 74,600 131,302 Rent 415,744 470,716 620,023 Salaries and benefits 2,010,613 1,863,634 1,634,380 Share-based payments (Note 10) 1,076,886 762,797 897,043 Travel and entertainment 184,032 218,100 198,931 Total $ 5,928,671 $ 5,140,921 $ 5,644,118

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2018
Disclosure of non-adjusting events after reporting period [abstract]
SUBSEQUENT EVENTS	19. SUBSEQUENT EVENTS Subsequent to September 30, 2018, the Company: (a) Issued 535,000 common shares to Omega upon the exercise of 535,000 pre-funded warrants (Note 9). (b) Granted 12,000 stock options, exercisable at $3.58 per share for a period of 10 years, to Dr. Otello Stampacchia upon his appointment to the Board of Directors as nominated by Omega.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2018
Disclosure Of Significant Accounting Policies [Abstract]
Foreign exchange	Foreign exchange The functional currency of an entity is the currency of the primary economic environment in which the entity operates. The functional currency of the Company is the United States dollar and its subsidiary’s is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in IAS 21, The Effects of Changes in Foreign Exchange Rates Transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. At the end of each reporting period, monetary assets and liabilities of the Company that are denominated in foreign currencies are translated at the period end exchange rate while non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Exchange gains and losses arising on translation are included in comprehensive loss. On translation of the entities whose functional currency is other than the United States dollar, revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Assets and liabilities are translated at the rate of exchange at the reporting date. Exchange gains and losses, including results of re-translation, are recorded in the foreign currency translation reserve.
Equipment	Equipment The Company acquired office and computer equipment for use in its research and business activities. Depreciation has been recognized using the straight-line method at the rate of 30% per annum for computer equipment and 20% for office equipment.
Intangible assets	Intangible assets The Company owns intangible assets consisting of patent licences. Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. Subsequent expenditures are capitalized only when they increase the future economic benefits embodied in the specific asset to which they relate. All other expenditures are recognized in profit or loss as incurred. The Company does not hold any intangible assets with indefinite lives. Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization method and amortization period of an intangible asset with a finite life is reviewed at least annually. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. The amortization expense on intangible assets with finite lives is recognized in general and administrative expenses. Amortization is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets from the date they are available for use to September 15, 2030.
Impairment of long-lived assets	Impairment of long-lived assets The Company’s long-lived assets are reviewed for indications of impairment at the date of preparing each statement of financial position. If indication of impairment exists, the asset’s recoverable amount is estimated. An impairment loss is recognized when the carrying value of an asset, or its cash-generating unit, exceeds its recoverable amount. A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflows from other assets or group of assets. For the purpose of impairment testing, the Company determined it has one cash-generating unit. The recoverable amount is the greater of the asset’s fair value less cost to sell and value in use. In assessing fair value less cost to sell for the cash-generating unit, the Company’s market capitalization is considered.
Provisions	Provisions Provisions are recorded when a present legal, statutory or constructive obligation exists as a result of past events where it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate of the amount of the obligation can be made. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the statement of financial position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, if the effect is material, its carrying amount is the present value of those cash flows.
Government assistance	Government assistance Government grants, including grants from similar bodies, consisting of investment tax credits are recorded as a reduction of the related expense or cost of the asset acquired. Government grants are recognized when there is reasonable assurance that the Company has met the requirements of the approved grant program and there is reasonable assurance that the grant will be received. Research grants that compensate the Company for expenses incurred are recognized in profit or loss in reduction thereof on a systematic basis in the same years in which the expenses are recognized. Grants that compensate the Company for the cost of an asset are recognized in profit or loss on a systematic basis over the useful life of the asset.
Research and development costs	Research and development costs Expenditures on research and development activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, are recognized in profit or loss as incurred. Investment tax credits related to current expenditures are included in the determination of net income as the expenditures are incurred when there is reasonable assurance they will be realized. Development activities involve a plan or design for the production of new or substantially improved products and processes. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development and to use or sell the asset. These criteria will be deemed by the Company to have been met when revenue is received by the Company and a determination that it has sufficient resources to market and sell its product offerings. Upon a determination that the criteria to capitalize development expenditures have been met, the expenditures capitalized will include the cost of materials, direct labour, and overhead costs that are directly attributable to preparing the asset for its intended use. Other development expenditures will be expensed as incurred. Capitalized development expenditures will be measured at cost less accumulated amortization and accumulated impairment losses. No development costs have been capitalized to date.
Financial instruments	Financial instruments Financial assets The Company classifies its financial assets into one of the following categories, depending on the purpose for which the asset was acquired. The Company's accounting policy for each category is as follows: Fair value through profit or loss - Loans and receivables - Held-to-maturity investments Available-for-sale All financial assets except for those at fair value through profit or loss are subject to review for impairment at least at each reporting date. Financial assets are impaired when there is any objective evidence that a financial asset or a group of financial assets is impaired. Different criteria to determine impairment are applied for each category of financial assets, which are described above. The Company has classified its cash at fair value through profit or loss. The Company’s receivables are classified as loans and receivables. Financial liabilities The Company classifies its financial liabilities into one of two categories, depending on the purpose for which the liability was acquired. The Company's accounting policy for each category is as follows: Fair value through profit or loss Other financial liabilities: The Company’s accounts payable and accrued liabilities and long-term debt are classified as other financial liabilities. The derivative liabilities are classified as fair value through profit or loss. Financial instrument disclosures The Company provides disclosures that enable users to evaluate (a) the significance of financial instruments for the entity’s financial position and performance; and (b) the nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the date of the statement of financial position, and how the entity manages these risks. The Company provides information about its financial instruments measured at fair value at one of three levels according to the relative reliability of the inputs used to estimate the fair value: Level 1 – quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 – inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and Level 3 – inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Embedded derivatives	Embedded derivatives Derivatives may be embedded in other financial instruments (the “host instrument”). Embedded derivatives are treated as separate derivatives when their economic characteristics and risks are not clearly and closely related to those of the host instrument, the terms of the embedded derivative are the same as those of a stand-alone derivative, and the combined contract is not held for trading or designated at fair value. These embedded derivatives are measured at fair value with subsequent changes recognized as gains or losses on derivative instruments in the statement of loss and comprehensive loss.
Preferred shares	Preferred shares Preferred shares of the Company automatically converted to an equivalent number of common shares immediately prior to the listing of the common shares on an approved exchange. The preferred shares are a residual interest in the assets of the entity and are therefore classified within shareholders’ equity (deficiency).
Share-based payments	Share-based payments Share based payment arrangements in which the Company receives goods or services as consideration for its own equity instruments granted to non-employees are accounted for as equity settled share-based payment transactions and measured at the fair value of goods and services received. If the fair value of the goods or services received cannot be estimated reliably, the share-based payment transaction is measured at the fair value of the equity instruments granted at the date the Company receives the goods or services. Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black-Scholes option pricing model, and is recognized over the vesting period. Consideration paid for the shares on the exercise of stock options is credited to share capital. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at the fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received.
Basic and diluted loss per share	Basic and diluted loss per share Basic loss per share is computed by dividing the loss available to common shareholders by the weighted average number of common shares outstanding during the year. The computation of diluted earnings per share assumes the conversion, exercise or contingent issuance of securities only when such conversion, exercise or issuance would have a dilutive effect on earnings per share. The dilutive effect of convertible securities is reflected in diluted earnings per share by application of the “if converted” method. The dilutive effect of outstanding options and warrants and their equivalents is reflected in diluted earnings per share by application of the weighted-average method. Since the Company has losses, the exercise of outstanding options and warrants has not been included in this calculation as it would be anti-dilutive.
Income taxes	Income taxes Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at period end, adjusted for amendments to tax payable with regards to previous years. Deferred tax is recognized in respect of temporary differences, between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: goodwill not deductible for tax purposes; the initial recognition of assets or liabilities that affect neither accounting nor taxable loss; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the financial position reporting date. A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.
New standards not yet adopted	New standards not yet adopted IFRS 9 Financial Instruments IFRS 9 was issued by the IASB in October 2010. It incorporates revised requirements for the classification and measurement of financial liabilities and carrying over the existing derecognition requirements from IAS 39 Financial Instruments: recognition and measurement. The revised financial liability provisions maintain the existing amortized cost measurement basis for most liabilities. New requirements apply where an entity chooses to measure a liability at fair value through profit or loss – in these cases, the portion of the change in fair value related to changes in the entity's own credit risk is presented in other comprehensive income rather than within profit or loss. IFRS 9 is effective for annual periods beginning on or after January 1, 2018. IFRS 9 is not expected to have a significant impact on the Company’s financial statements. IFRS 15 Revenue from Contracts with Customers IFRS 15 is a new standard to establish principles for reporting the nature, amount, timing, and uncertainty of revenue and cash flows arising from an entity’s contracts with customers. It provides a single model in order to depict the transfer of promised goods or services to customers. IFRS 15 supersedes IAS 11, Construction Contracts, IAS 18, Revenue, IFRIC 13, Customer Loyalty Programs, IFRIC 15, Agreements for the Construction of Real Estate, IFRIC 18, Transfers of Assets from Customers, and SIC-31, Revenue – Barter Transactions involving Advertising Service. IFRS 15 is effective for annual periods beginning on or after January 1, 2018. IFRS 15 is not expected to have a significant impact on the Company’s financial statements. IFRS 16 Leases IFRS 16 is a new standard that sets out the principles for recognition, measurement, presentation, and disclosure of leases including guidance for both parties to a contract, the lessee and the lessor. The new standard eliminates the classification of leases as either operating or finance leases as is required by IAS 17 and instead introduces a single lessee accounting model. IFRS 16 is effective for annual periods beginning on or after January 1, 2019. The impact of IFRS 16 on the Company’s leases has not yet been determined.

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	12 Months Ended
	Sep. 30, 2018
Current prepayments [abstract]
Schedule of prepaid expenses	2018 2017 Clinical program deposit $ - $ 659,899 Prepaid insurance 381,098 374,121 Other deposits and prepaid expenses 89,056 38,083 Balance $ 470,154 $ 1,072,103

EQUIPMENT (Tables)

EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2018
Property, plant and equipment [abstract]
Schedule of equipment	Furniture and fixtures Computer equipment Total Cost Balance, September 30, 2016, and 2017 $ 154,318 $ 43,359 $ 197,677 Disposals (154,318 ) (43,359 ) (197,677 ) Balance, September 30, 2018 - - - Accumulated Amortization Balance, September 30, 2016 $ 49,594 $ 20,353 $ 69,947 Amortization expense 20,945 6,903 27,848 Balance, September 30, 2017 70,539 27,256 97,795 Amortization expense 12,567 3,623 16,190 Disposals (83,106 ) (30,879 ) (113,985 ) Balance, September 30, 2018 $ - $ - $ - Net Book Value Balance, September 30, 2017 $ 83,779 $ 16,103 $ 99,882 Balance, September 30, 2018 $ - $ - $ -

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2018
Disclosure of detailed information about intangible assets [abstract]
Schedule of intangible assets	NTD Technology Cost Balance, September 30, 2016, 2017, and 2018 $ 361,284 Accumulated Amortization Balance, September 30, 2016 $ 105,661 Amortization expense 18,297 Balance, September 30, 2017 $ 123,958 Amortization expense 18,298 Balance, September 30, 2018 $ 142,256 Net Book Value Balance, September 30, 2017 $ 237,326 Balance, September 30, 2018 $ 219,028

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2018
Disclosure of detailed information about borrowings [abstract]
Schedule of long-term debt	SVB Term Loan Balance, September 30, 2016 $ - Loan advance 8,000,000 Transaction costs (387,959 ) Interest paid (436,944 ) Accretion 784,583 Balance, September 30, 2017 $ 7,959,680 Balance, September 30, 2017 $ 7,959,680 Principal repaid (1,991,378 ) Interest paid (563,298 ) Accretion 911,959 Balance, September 30, 2018 $ 6,316,963 Current portion $ 2,815,947 Long-term portion $ 3,501,016

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2018
Disclosure of financial liabilities [abstract]
Schedule of fair value of the derivative warrant liabilities on initial recognition and reporting/remeasurement dates	September 30, 2018 September 30, 2017 November 18, 2016 Risk-free interest rate 3.06 % 1.78 % 1.32 % Expected life 4.29 years 3.67 years 7.00 years Expected annualized volatility 68.0 % 74.2 % 75.4 % Dividend - - -
Schedule of changes to derivative liabilities	Total Balance, September 30, 2016 $ 7,309,467 Derivative liability on issuance of warrants 167,022 Change in fair value (7,305,746 ) Balance, September 30, 2017 $ 170,743 Change in fair value (151,095 ) Balance, September 30, 2018 $ 19,648 Derivatives with expected life of less than one year $ - Derivatives with expected life greater than one year $ 19,648

RESERVES (Tables)

RESERVES (Tables)	12 Months Ended
	Sep. 30, 2018
Other Equity Reserves [Abstract]
Schedule of stock option transactions	Number Weighted Average Balance, September 30, 2015 173,676 $ 29.51 Options granted 45,500 83.28 Options exercised (14,050 ) (19.42 ) Options expired/forfeited (2,000 ) (67.83 ) Balance, September 30, 2016 203,126 $ 42.81 Options exercised (250 ) (12.41 ) Options expired/forfeited (17,000 ) (39.71 ) Balance, September 30, 2017 185,876 $ 44.53 Options granted 803,400 3.94 Options expired/forfeited (88,817 ) (21.83 ) Balance outstanding, September 30, 2018 900,459 $ 4.80 Balance exercisable, September 30, 2018 152,530 $ 9.06
Schedule of options outstanding enabling holders to acquire common shares	Exercise price Number of options Weighted average remaining contractual life (years) $ 4.00 572,748 9.18 $ 4.10 12,500 9.71 C$ 4.90 286,000 9.07 C$ 16.00 250 0.64 C$ 40.00 28,961 1.08 900,459 8.89
Schedule of options granted and vesting with allocations to functional expense	2018 2017 2016 Research and development expense (Note 18) $ 324,528 $ (3,870 ) $ 322,160 Financing costs - - 27,743 General and administrative (Note 18) 1,076,886 762,797 897,043 $ 1,401,414 $ 758,927 $ 1,246,946
Schedule of weighted average assumptions used for Black-Scholes option-pricing model valuation of stock options granted	2018 2017 2016 Risk-free interest rate 2.37 % - 0.63 % Expected life of options 10.00 years - 3.58 years Expected annualized volatility 80.89 % - 73.01 % Dividend - - -
Schedule of warrant transactions	Number of Warrants Weighted Average Exercise Price Balance, September 30, 2015 14,125 $ 52.80 Warrants granted 340,909 66.00 Warrants exercised (39 ) (29.60 ) Warrants expired (18 ) (29.60 ) Balance, September 30, 2016 354,977 $ 65.60 Warrants granted 7,476 42.80 Warrants expired (12,818 ) 55.00 Balance, September 30, 2017 349,635 $ 65.38 Warrants granted 2,427,937 0.40 Warrants expired (113,636 ) 66.00 Balance outstanding and exercisable, September 30, 2018 2,663,936 $ 6.13
Schedule of warrants outstanding enabling holders to acquire common shares	Number of Warrants Exercise Price Expiry Date 1,250 C$ 40.00 April 15, 2019 227,273 (1) US$ 66.00 January 14, 2023 7,476 US$ 42.80 November 18, 2023 1,653,999 (2) US$ 0.002 January 9, 2023 175,938 US$ 4.00 January 9, 2023 535,000 (2)(3) US$ 0.002 January 16, 2023 63,000 US$ 4.00 January 16, 2023 2,663,936 (1) Detailed terms of the 2016 Warrants are included in Note 8. (2) Pre-funded warrants are included in reserves at the price paid by holders of $4.00 per pre-funded warrant (Note 9). (3) Exercised subsequent to September 30, 2018.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Sep. 30, 2018
Related party transactions [abstract]
Schedule of compensation paid to key management personnel	2018 2017 2016 Salaries, consulting fees, and director fees $ 2,439,422 $ 2,179,826 $ 2,651,651 Share-based payments, net of cancellations (a) 1,429,053 770,222 1,029,878 Total compensation $ 3,868,475 $ 2,950,048 $ 3,681,529 (a) Share-based payments to related parties represents the fair value of options granted and vested in the period to key management personnel net of expense reversed for options cancelled before vesting.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2018
Income Taxes [Abstract]
Schedule of reconciliation of income taxes at statutory rates	For the years ended September 30 2018 2017 2016 Loss for the year before income tax $ (11,602,411 ) $ (4,382,621 ) $ (12,988,516 ) Expected income tax recovery $ (3,104,000 ) $ (1,139,000 ) $ (3,377,000 ) Non-deductible share-based payments 378,000 233,000 352,000 Other permanent differences including foreign exchange (41,000 ) (1,899,000 ) (1,709,000 ) Financing costs (638,000 ) (142,000 ) (142,000 ) Changes in statutory and foreign tax rates and other (463,000 ) 15,000 15,000 Adjustment to prior year provision versus statutory return 290,000 (490,000 ) 1,308,000 Change in unrecognized deductible temporary differences 3,605,029 3,538,391 3,704,272 Total income tax expense $ 27,029 $ 116,391 $ 151,272
Schedule of unrecognized temporary tax differences	2018 2017 2016 Operating losses carried forward $ 53,568,000 $ 43,306,000 $ 29,384,000 Investment tax credits 149,000 154,000 147,000 Equipment and intangible assets 128,000 71,000 13,000 Financing costs 2,771,000 1,710,000 1,760,000

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Sep. 30, 2018
Commitments [Abstract]
Schedule of commitments	Contractual obligations 2019 2020 2021 2022 2023 Minimum annual royalty per License Agreement (Note 6) C$ 85,000 C$ 85,000 C$ 85,000 C$ 85,000 C$ 85,000 Collaborative Research Agreement with BC Cancer Agency 174,037 - - - - Total (in C$) C$ 259,037 C$ 85,000 C$ 85,000 C$ 85,000 C$ 85,000 SVB loan payments (Note 7) $ 3,210,752 $ 4,032,332 $ - $ - $ - Lease on US office spaces $ 115,906 $ 119,383 $ 70,670 $ - $ -

EXPENSES BY NATURE (Tables)

EXPENSES BY NATURE (Tables)	12 Months Ended
	Sep. 30, 2018
Expenses by nature [abstract]
Schedule of Research and development expenses	For the year ended September 30 2018 2017 2016 Clinical $ 1,177,179 $ 2,623,636 $ 2,920,104 Consulting 624,879 935,151 1,333,323 Legal patents and license fees 561,099 834,295 905,392 Manufacturing 219,526 3,571,106 3,601,407 Other 40,845 187,228 306,657 Pharmacology 372,509 407,373 866,527 Preclinical 446,748 - - Program administration 385,085 (38,534 ) 381,429 Royalties 66,929 48,863 46,228 Salaries and benefits 845,428 2,213,655 2,194,047 Share-based payments (Note 10) 324,528 (3,870 ) 322,160 Travel 37,781 140,262 182,927 CPRIT grant claimed on eligible expenses (Note 17) (229,201 ) (5,192,799 ) - Total $ 4,873,335 $ 5,726,366 $ 13,060,201
Schedule of General and administrative expenses	For the year ended September 30 2018 2017 2016 Amortization $ 34,488 $ 46,145 $ 66,181 Consulting and subcontractor fees 96,986 86,931 87,014 Director fees 196,472 191,500 204,049 Insurance 449,972 395,690 422,066 Investor relations 235,416 230,579 317,822 Office, IT and communications 216,714 187,364 288,968 Professional fees 860,435 612,865 776,339 Regulatory fees and transfer agent 150,913 74,600 131,302 Rent 415,744 470,716 620,023 Salaries and benefits 2,010,613 1,863,634 1,634,380 Share-based payments (Note 10) 1,076,886 762,797 897,043 Travel and entertainment 184,032 218,100 198,931 Total $ 5,928,671 $ 5,140,921 $ 5,644,118

NATURE AND CONTINUANCE OF OPE_2

NATURE AND CONTINUANCE OF OPERATIONS (Detail Textuals)	1 Months Ended	12 Months Ended
	Apr. 25, 2018	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Nature And Continuance Of Operations [Abstract]
Reverse stock split, conversion ratio	20
Net loss		$ (11,629,440)	$ (4,499,012)	$ (13,139,788)
Accumulated deficit		(44,369,086)	$ (32,739,646)
Gross proceeds on sale of common shares		$ 26,040,000		$ 19,999,992

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals)	12 Months Ended
	Sep. 30, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation method	straight-line method
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	30.00%
Office equipment
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of depreciation	20.00%

PREPAID EXPENSES (Details)

PREPAID EXPENSES (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Current prepayments [abstract]
Clinical program deposit	$ 0	$ 659,899
Prepaid insurance	381,098	374,121
Other deposits and prepaid expenses	89,056	38,083
Balance	$ 470,154	$ 1,072,103

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Balance	$ 99,882
Balance		$ 99,882
Furniture and fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Balance	83,779
Balance	0	83,779
Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	16,103
Balance	0	16,103
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Balance	197,677	197,677
Disposals	(197,677)
Balance	0	197,677
Cost | Furniture and fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Balance	154,318	154,318
Disposals	(154,318)
Balance	0	154,318
Cost | Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	43,359	43,359
Disposals	(43,359)
Balance	0	43,359
Accumulated Amortization
Disclosure of detailed information about property, plant and equipment [line items]
Balance	97,795	69,947
Amortization expense	16,190	27,848
Disposals	(113,985)
Balance	0	97,795
Accumulated Amortization | Furniture and fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Balance	70,539	49,594
Amortization expense	12,567	20,945
Disposals	(83,106)
Balance	0	70,539
Accumulated Amortization | Computer equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	27,256	20,353
Amortization expense	3,623	6,903
Disposals	(30,879)
Balance	$ 0	$ 27,256

EQUIPMENT (Detail Textuals)

EQUIPMENT (Detail Textuals)	12 Months Ended
	Sep. 30, 2018USD ($)
Property, plant and equipment [abstract]
Proceeds from disposal of equipment
Loss on disposal of equipment (Note 5)	$ 83,692

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Disclosure of detailed information about intangible assets [line items]
Balance	$ 237,326
Balance	219,028	$ 237,326
NTD Technology
Disclosure of detailed information about intangible assets [line items]
Balance	237,326
Balance	219,028	237,326
Cost | NTD Technology
Disclosure of detailed information about intangible assets [line items]
Balance	361,284	361,284
Balance	361,284	361,284
Accumulated Amortization | NTD Technology
Disclosure of detailed information about intangible assets [line items]
Balance	123,958	105,661
Amortization expense	18,298	18,297
Balance	$ 142,256	$ 123,958

INTANGIBLE ASSETS (Detail Textu

INTANGIBLE ASSETS (Detail Textuals) - License Agreement - NTD Technology	12 Months Ended
	Sep. 30, 2018CAD ($)
Disclosure of detailed information about intangible assets [line items]
Minimum advance royalty payments	$ 85,000
Total amount of milestone payments after start of a Phase II clinical trial	50,000
Total amount of milestone payments after start of a Phase III clinical trial	900,000
Total amount of milestone payments at application for marketing approval	$ 1,450,000

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Borrowings [Roll Forward]
Balance	$ 7,959,680	$ 0
Loan advance		8,000,000
Transaction costs		(387,959)
Principal repaid	(1,991,378)
Interest paid	(563,298)	(436,944)
Accretion	911,959	784,583
Balance	6,316,963	7,959,680
Current portion	2,815,947	2,026,588
Long-term portion	$ 3,501,016	$ 5,933,092

LONG-TERM DEBT (Detail Textuals

LONG-TERM DEBT (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 18, 2016	Sep. 30, 2017
Disclosure of detailed information about borrowings [line items]
Drawn down from SVB Term Loan		$ 8,000,000
SVB Term Loan | Silicon Valley Bank ("SVB")
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity of capital term loan facility	$ 10,000,000
Drawn down from SVB Term Loan	8,000,000
Conditional option to receive upon positive data for clinical trial and CPRIT grant	$ 2,000,000

LONG-TERM DEBT (Detail Textua_2

LONG-TERM DEBT (Detail Textuals 1) - SVB Term Loan - Silicon Valley Bank ("SVB")	1 Months Ended
	Nov. 18, 2016
Disclosure of detailed information about borrowings [line items]
Description of variable rate basis	Wall Street Journal Prime Rate ("WSJ Prime Rate")
Additional basis spread on variable rate	3.00%
Maturity date	Sep. 1, 2020
Percentage of loan amount due as a final payment	8.60%

LONG-TERM DEBT (Detail Textua_3

LONG-TERM DEBT (Detail Textuals 2) - Silicon Valley Bank ("SVB") - USD ($)	1 Months Ended
	Nov. 18, 2016	Sep. 30, 2018	Sep. 30, 2017
Disclosure of detailed information about borrowings [line items]
Effective interest rate on borrowings		12.15%	12.07%
Term credit loan facility agreement
Disclosure of detailed information about borrowings [line items]
Number of warrants granted	7,477
Exercise price of warrants	$ 42.80
Term of warrants	7 years
Fair value assigned to warrants issued	$ 167,022
Additional transaction costs	$ 220,898

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	Nov. 18, 2016	Apr. 30, 2014	Sep. 30, 2018	Sep. 30, 2017
Disclosure of financial liabilities [line items]
Risk-free interest rate			3.06%	1.78%
Expected life			4 years 3 months 14 days	3 years 8 months 1 day
Expected annualized volatility			68.00%	74.20%
Dividend			0.00%	0.00%
Broker Warrants Denominated in Foreign Currency
Disclosure of financial liabilities [line items]
Risk-free interest rate		1.63%
Expected life		5 years
Expected annualized volatility		80.00%
Dividend		0.00%
SVB Warrants
Disclosure of financial liabilities [line items]
Risk-free interest rate	1.32%
Expected life	7 years
Expected annualized volatility	75.40%
Dividend	0.00%

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Disclosure of financial liabilities [abstract]
Balance	$ 170,743	$ 7,309,467
Derivative liability on issuance of warrants		167,022
Change in fair value	(151,095)	(7,305,746)	$ (6,574,105)
Balance	19,648	170,743	$ 7,309,467
Derivatives with expected life of less than one year	0
Derivatives with expected life greater than one year	$ 19,648	$ 170,743

DERIVATIVE LIABILITIES (Detail

DERIVATIVE LIABILITIES (Detail Textuals)	Jan. 01, 2016USD ($)	Apr. 30, 2014USD ($)shares	Apr. 30, 2014CAD ($)$ / sharesshares	Apr. 30, 2014USD ($)shares	Apr. 30, 2014CAD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Jan. 01, 2016CAD ($)
Disclosure of financial liabilities [line items]
Derivative financial liabilities						$ 19,648	$ 170,743	$ 7,309,467
Risk-free interest rate						3.06%	1.78%
Expected life						4 years 3 months 14 days	3 years 8 months 1 day
Expected annualized volatility						68.00%	74.20%
Dividend						0.00%	0.00%
Amount of derivative liability change in fair value						$ 151,095	$ 7,305,746	$ 6,574,105
Broker Warrants
Disclosure of financial liabilities [line items]
Number of warrants issued | shares		1,250	1,250	1,250	1,250
Exercise price of warrants | $ / shares			$ 40		$ 40
Derivative financial liabilities	$ 82,743
Derivative liability fair value						0	206		$ 588,407
Risk-free interest rate		1.63%	1.63%
Expected life		5 years	5 years
Expected annualized volatility		80.00%	80.00%
Dividend		0.00%	0.00%
De-recognized the derivative liability	$ 588,407
Amount of issuance of a convertible debenture		$ 1,000,000		$ 1,000,000
Term of warrants		5 years	5 years	5 years	5 years
Amount of derivative liability change in fair value						$ 206	$ 41,996
Warrant issued in connection with issuance of convertible debt		$ 14,935	$ 16,394	$ 14,935	$ 16,394

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Detail Textuals 1)	1 Months Ended	12 Months Ended
	Jan. 31, 2016USD ($)$ / shares$ / Unitshares	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Disclosure of financial liabilities [line items]
Derivative financial liabilities		$ 19,648	$ 170,743	$ 7,309,467
Amount of derivative liability change in fair value		151,095	7,305,746	$ 6,574,105
2016 Warrants
Disclosure of financial liabilities [line items]
Number of units issued under private placement | shares	227,273
Amount of gross proceeds of units issued in private placement	$ 14,999,992
Number of common share consisted in each unit of private placement | shares	1
Subscription price of units issued in private placement | $ / Unit	66
7 year warrants
Disclosure of financial liabilities [line items]
Number of warrants consisted in each unit of private placement | shares	1
Exercise price of warrants | $ / shares	$ 66
Term of warrants	7 years
Derivative liability fair value		17,679	160,262
Amount of derivative liability change in fair value		$ 142,583	$ 7,107,003
2 year warrants
Disclosure of financial liabilities [line items]
Number of warrants consisted in each unit of private placement | shares	0.5
Exercise price of warrants | $ / shares	$ 66
Term of warrants	2 years

DERIVATIVE LIABILITIES (Detai_4

DERIVATIVE LIABILITIES (Detail Textuals 2) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 18, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Disclosure of financial liabilities [line items]
Amount of derivative liability change in fair value		$ 151,095	$ 7,305,746	$ 6,574,105
SVB Warrants | Term credit loan facility agreement | Silicon Valley Bank ("SVB")
Disclosure of financial liabilities [line items]
Amount of term credit loan	$ 8,000,000
Number of warrants granted	7,477
Exercise price of warrants	$ 42.80
Fair value assigned to warrants issued	$ 167,022
Liquidity discount	20.00%
Derivative liability fair value		1,969	10,275
Amount of derivative liability change in fair value		$ 8,306	$ 156,747

DERIVATIVE LIABILITIES (Detai_5

DERIVATIVE LIABILITIES (Detail Textuals 3) - Recurring fair value measurement - Level 3 of fair value hierarchy	Sep. 30, 2018USD ($)
Disclosure of financial liabilities [line items]
Sensitivity analysis of fair value, increase in derivative warrants, impact of 10 percent increase in market price	$ 5,057
Sensitivity analysis of fair value, Decrease in derivative warrants, impact of 10 percent Decrease in market price	4,503
Sensitivity analysis of fair value, increase in derivative warrants, impact of 10 percent increase in volatility	14,598
Sensitivity analysis of fair value, Decrease in derivative warrants, impact of 10 percent Decrease in volatility	$ 10,039

SHAREHOLDERS' EQUITY (DEFICIE_2

SHAREHOLDERS' EQUITY (DEFICIENCY) (Detail Textuals)

Jan. 09, 2018USD ($)$ / sharesshares

Apr. 30, 2014shares

Apr. 25, 2018

Jan. 31, 2018shares

Jan. 16, 2018USD ($)$ / sharesshares

Mar. 31, 2016USD ($)$ / sharesshares

Jan. 31, 2016USD ($)$ / Unitshares

Apr. 30, 2014shares

Sep. 30, 2018USD ($)$ / shares

Sep. 30, 2017USD ($)

Sep. 30, 2016USD ($)

Jan. 01, 2016USD ($)

Disclosure of classes of share capital [line items]

Expected life

4 years 3 months 14 days

3 years 8 months 1 day

Risk-free interest rate

3.06%

1.78%

Derivative volatility rate

68.00%

74.20%

Dividend rate

0.00%

0.00%

Subscription price per common share | $ / shares

$ 4

Derivative financial liabilities

$ 19,648

$ 170,743

$ 7,309,467

Reverse stock split, conversion ratio

20

January 2018 Financing | First Tranche

Disclosure of classes of share capital [line items]

Number of shares issued | shares

168,750

Number of shares issued for financing | shares

3,427,250

Proceeds from issuing shares

$ 675,000

Gross proceeds on issuance of common shares and warrants

$ 20,325,000

Subscription price per common share | $ / shares

$ 4

Subscription price for pre-funded warrants | $ / shares

$ 4

Deferred financing costs

211,073

Amount of other financing costs

$ 810,500

Amount of cash commission to agent

1,204,000

January 2018 Financing | Second Tranche

Disclosure of classes of share capital [line items]

Number of shares issued for financing | shares

465,000

Gross proceeds on issuance of common shares and warrants

$ 4,000,000

Subscription price per common share | $ / shares

$ 4

Subscription price for pre-funded warrants | $ / shares

$ 4

Number of additional common shares issued for which partial exercised over-allotment option | shares

260,000

Additional proceeds of common shares issued for which partial exercised over-allotment option

$ 1,040,000

January 2018 Financing | Omega Fund IV, L.P. (Omega)

Disclosure of classes of share capital [line items]

Number of warrants acquired | shares

535,000

Number of common shares acquired | shares

465,000

Ownership threshold of common shares to be held by Omega to maintain nomination rights

9.99%

March 2016 Private Placement

Disclosure of classes of share capital [line items]

Number of shares issued for financing | shares

83,333

Proceeds from issuing shares

$ 5,000,000

Subscription price per common share | $ / shares

$ 60

Financing costs

$ 62,797

January 2016 Private Placement

Disclosure of classes of share capital [line items]

Number of units issued for private placement | shares

227,273

Gross proceeds on issuance of units

$ 15,000,000

Subscription price per unit | $ / Unit

66

Financing costs

$ 107,288

Finance costs for issuance of warrants

910,101

Amount of other financing costs

553,942

Amount of cash commission to agent

$ 463,447

January 2016 Private Placement | Clarus Lifesciences III, L.P. ("Clarus")

Disclosure of classes of share capital [line items]

Number of common shares acquired | shares

106,061

Minimum number of common shares to be held by Clarus to maintain nomination rights | shares

53,030

Broker Warrants

Disclosure of classes of share capital [line items]

Fair value of warrants issued

$ 0

$ 206

$ 588,407

Number of warrants issued | shares

1,250

1,250

Expected life

5 years

Risk-free interest rate

1.63%

Derivative volatility rate

80.00%

Dividend rate

0.00%

Derivative financial liabilities

$ 82,743

Broker Warrants | January 2018 Financing | First Tranche

Disclosure of classes of share capital [line items]

Fair value of warrants issued

$ 495,033

Exercise price per broker warrant | $ / shares

$ 4

Number of warrants issued | shares

175,937

Term of warrants

5 years

Expected life

5 years

Risk-free interest rate

2.33%

Volatility rate

82.00%

Dividend rate

0.00%

Number of common share into which each warrant exercisable | shares

1

Broker Warrants | January 2018 Financing | Second Tranche

Disclosure of classes of share capital [line items]

Fair value of warrants issued

$ 177,188

Number of warrants issued | shares

63,000

Expected life

5 years

Risk-free interest rate

2.36%

Volatility rate

81.90%

Dividend rate

0.00%

Exercise price for warrants | $ / shares

$ 4

Amount of other financing costs

$ 18,599

Amount of cash commission to agent

$ 352,800

Number of common share into which each warrant exercisable | shares

1

Pre-funded warrants | January 2018 Financing | First Tranche

Disclosure of classes of share capital [line items]

Number of warrants issued | shares

1,654,000

Term of warrants

5 years

Number of common share into which each warrant exercisable | shares

1

Pre-funded warrants | January 2018 Financing | Second Tranche

Disclosure of classes of share capital [line items]

Number of warrants issued | shares

535,000

Term of warrants

5 years

Number of common share into which each warrant exercisable | shares

1

RESERVES (Details)

RESERVES (Details)	12 Months Ended
	Sep. 30, 2018USD ($)Share	Sep. 30, 2017USD ($)Share	Sep. 30, 2016USD ($)Share
Number of Options
Balance outstanding, beginning | Share	185,876	203,126	173,676
Options granted | Share	803,400		45,500
Options exercised | Share		(250)	(14,050)
Options expired/forfeited | Share	(88,817)	(17,000)	(2,000)
Balance outstanding, ending | Share	900,459	185,876	203,126
Balance exercisable | Share	152,530
Weighted Average Exercise Price
Balance outstanding, beginning | $	$ 44.53	$ 42.81	$ 29.51
Options granted | $	3.94		83.28
Options exercised | $		(12.41)	(19.42)
Options expired/forfeited | $	(21.83)	(39.71)	(67.83)
Balance outstanding, ending | $	4.80	$ 44.53	$ 42.81
Balance exercisable | $	$ 9.06

RESERVES (Details 1)

RESERVES (Details 1)	Sep. 30, 2018USD ($)ShareYears	Sep. 30, 2018CAD ($)ShareYears	Sep. 30, 2017Share	Sep. 30, 2016Share	Sep. 30, 2015Share
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Number of options | Share	900,459	900,459	185,876	203,126	173,676
Weighted average remaining contractual life (years) | Years	8.89	8.89
$ 4
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price | $	$ 4
Number of options | Share	572,748	572,748
Weighted average remaining contractual life (years) | Years	9.18	9.18
$ 4.10
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price | $	$ 4.10
Number of options | Share	12,500	12,500
Weighted average remaining contractual life (years) | Years	9.71	9.71
C$4.90
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price | $		$ 4.90
Number of options | Share	286,000	286,000
Weighted average remaining contractual life (years) | Years	9.07	9.07
C$16.00
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price | $		$ 16
Number of options | Share	250	250
Weighted average remaining contractual life (years) | Years	0.64	0.64
C$40.00
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price | $		$ 40
Number of options | Share	28,961	28,961
Weighted average remaining contractual life (years) | Years	1.08	1.08

RESERVES (Details 2)

RESERVES (Details 2) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payments expense	$ 1,401,414	$ 758,927	$ 1,246,946
Research and development expense (Note 18)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payments expense	324,528	(3,870)	322,160
Financing costs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payments expense	0	0	27,743
General and administrative (Note 18)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payments expense	$ 1,076,886	$ 762,797	$ 897,043

RESERVES (Details 3)

RESERVES (Details 3) - Years	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Disclosure of reserves within equity [abstract]
Risk-free interest rate	2.37%	0.00%	0.63%
Expected life of options (years)	10	0	3.58
Expected annualized volatility	80.89%	0.00%	73.01%
Dividend	0.00%	0.00%	0.00%

RESERVES (Details 4)

RESERVES (Details 4)	12 Months Ended
	Sep. 30, 2018USD ($)Share	Sep. 30, 2017USD ($)Share	Sep. 30, 2016USD ($)Share
Number of Warrants
Balance outstanding, beginning | Share	349,635	354,977	14,125
Warrants granted | Share	2,427,937	7,476	340,909
Warrants exercised | Share			(39)
Warrants expired | Share	(113,636)	(12,818)	(18)
Balance outstanding, ending | Share	2,663,936	349,635	354,977
Balance exercisable | Share	2,663,936
Weighted Average Exercise Price
Balance outstanding, beginning | $	$ 65.38	$ 65.60	$ 52.80
Warrants granted | $	0.40	42.80	66
Warrants exercised | $			(29.60)
Warrants expired | $	66	55	(29.60)
Balance outstanding, ending | $	6.13	$ 65.38	$ 65.60
Balance exercisable | $	$ 6.13

RESERVES (Details 5)

RESERVES (Details 5)		Sep. 30, 2018USD ($)Share	Sep. 30, 2018CAD ($)Share	Sep. 30, 2017USD ($)Share	Sep. 30, 2016USD ($)Share	Sep. 30, 2015USD ($)Share
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share		2,663,936	2,663,936	349,635	354,977	14,125
Exercise Price | $		$ 6.13		$ 65.38	$ 65.60	$ 52.80
C$40.00 | April 15, 2019
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share		1,250	1,250
Exercise Price | $			$ 40
US$66.00 | January 14, 2023
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share	[1]	227,273	227,273
Exercise Price | $		$ 66
US$42.80 | November 18, 2023
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share		7,476	7,476
Exercise Price | $		$ 42.80
US$0.002 | January 9, 2023
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share	[2]	1,653,999	1,653,999
Exercise Price | $		$ 0.002
US$0.002 | January 16, 2023
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share	[2],[3]	535,000	535,000
Exercise Price | $		$ 0.002
US$4.00 | January 9, 2023
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share		175,938	175,938
Exercise Price | $		$ 4
US$4.00 | January 16, 2023
Disclosure Of Number Warrants Exercise Price And Expiry Date [Line Items]
Number of Warrants | Share		63,000	63,000
Exercise Price | $		$ 4
[1]	Detailed terms of the 2016 Warrants are included in Note 8.
[2]	Pre-funded warrants are included in reserves at the price paid by holders of $4.00 per pre-funded warrant (Note 9).
[3]	Exercised subsequent to September 30, 2018.

RESERVES (Detail Textuals)

RESERVES (Detail Textuals)	12 Months Ended
	Sep. 30, 2018shares
Disclosure of defined benefit plans [line items]
Stock options term	10 years
Stock Option Plan And RSU Plan
Disclosure of defined benefit plans [line items]
Number of common shares reserved for issuance	1,155,218

RESERVES (Detail Textuals 1)

RESERVES (Detail Textuals 1)	12 Months Ended
	Sep. 30, 2018Share$ / shares	Sep. 30, 2017Share$ / shares	Sep. 30, 2016Share$ / shares
Disclosure of reserves within equity [abstract]
Number of share options granted in share-based payment arrangement | Share	803,400		45,500
Weighted average fair value of option pricing | $ / shares	$ 3.08		$ 39.60

RESERVES (Detail Textuals 2)

RESERVES (Detail Textuals 2)	12 Months Ended
	Sep. 30, 2018USD ($)ShareYears$ / shares	Sep. 30, 2017USD ($)ShareYears	Sep. 30, 2016USD ($)ShareYears	Sep. 30, 2018CAD ($)Share	Sep. 30, 2015Share
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options | Share	900,459	185,876	203,126	900,459	173,676
Share-based payments expense | $	$ 1,401,414	$ 758,927	$ 1,246,946
Expected volatility, share options granted	80.89%	0.00%	73.01%
Risk free interest rate, share options granted	2.37%	0.00%	0.63%
Expected life of options (years) | Years	10	0	3.58
Expected dividend as percentage, share options granted	0.00%	0.00%	0.00%
Subscription price per common share | $ / shares	$ 4
Amended share-based compensation
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options | Share	83,350			83,350
Exercise price of outstanding share options	$ 4			$ 4.90
Share-based payments expense | $	$ 78,747
Expected volatility, share options granted	77.80%
Risk free interest rate, share options granted	2.66%
Expected life of options (years) | Years	7.28
Expected dividend as percentage, share options granted
Amended share-based compensation | Minimum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expiry date of outstanding stock options	October 1, 2023
Amended share-based compensation | Maximum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expiry date of outstanding stock options	August 9, 2026

SUPPLEMENTAL DISCLOSURE WITH _2

SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS (Detail Textuals) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Supplemental Disclosure Of Cash Flow Statement [Abstract]
Value for issuing broker warrant	$ 672,221
Derivative liability recognized		$ 167,022
Reserves transferred to share capital on exercise of stock options		$ 2,436	$ 105,921
Number of stock issued as result of cashless exercise of stock options (in shares)			10,686
Number of stock options exercised (in shares)			12,000
Reserves transferred to share capital on exercise of warrants			$ 434

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)		12 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Related party transactions [abstract]
Salaries, consulting fees, and director fees		$ 2,439,422	$ 2,179,826	$ 2,651,651
Share-based payments, net of cancellations	[1]	1,429,053	770,222	1,029,878
Total compensation		$ 3,868,475	$ 2,950,048	$ 3,681,529
[1]	Share-based payments to related parties represents the fair value of options granted and vested in the period to key management personnel net of expense reversed for options cancelled before vesting.

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Detail Textuals)		12 Months Ended
		Sep. 30, 2018USD ($)Share	Sep. 30, 2017USD ($)Share	Sep. 30, 2016USD ($)Share
Disclosure of transactions between related parties [line items]
Number of stock options granted		803,400		45,500
Share-based payments expense | $	[1]	$ 1,429,053	$ 770,222	$ 1,029,878
Key management personnel
Disclosure of transactions between related parties [line items]
Number of stock options modified		73,000
Number of stock options granted		682,000		44,500
Amounts payable, related party transactions | $		$ 128,035	$ 219,031
CEO
Disclosure of transactions between related parties [line items]
Period of base salary paid upon termination without cause		1 year
Period of salary entitled if termination without cause occurs after or within 60 days prior to change of control event		18 months
CFO
Disclosure of transactions between related parties [line items]
Period of base salary paid upon termination without cause		1 year
COO
Disclosure of transactions between related parties [line items]
Period of base salary paid upon termination without cause		1 year
Period of salary entitled if termination without cause occurs within 18 months after a change of control event		18 months
[1]	Share-based payments to related parties represents the fair value of options granted and vested in the period to key management personnel net of expense reversed for options cancelled before vesting.

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Abstract]
Loss for the year before income tax	$ (11,602,411)	$ (4,382,621)	$ (12,988,516)
Expected income tax recovery	(3,104,000)	(1,139,000)	(3,377,000)
Non-deductible share-based payments	378,000	233,000	352,000
Other permanent differences including foreign exchange	(41,000)	(1,899,000)	(1,709,000)
Financing costs	(638,000)	(142,000)	(142,000)
Changes in statutory and foreign tax rates and other	(463,000)	15,000	15,000
Adjustment to prior year provision versus statutory return	290,000	(490,000)	1,308,000
Change in unrecognized deductible temporary differences	3,605,029	3,538,391	3,704,272
Total income tax expense	$ 27,029	$ 116,391	$ 151,272

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Abstract]
Operating losses carried forward	$ 53,568,000	$ 43,306,000	$ 29,384,000
Investment tax credits	149,000	154,000	147,000
Equipment and intangible assets	128,000	71,000	13,000
Financing costs	$ 2,771,000	$ 1,710,000	$ 1,760,000

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals) - USD ($)	Oct. 26, 2017	Jan. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Abstract]
Operating losses carried forward expiration period					Expire from 2031 - 2038
Financing costs expiration period					Expire from 2039 to 2042
Investment tax credits expiration period					Expire in 2035
Income tax expense					$ 27,029	$ 116,391	$ 151,272
Federal corporate income tax rate		21.00%	34.00%
Federal and Provincial (BC) general corporate income tax rate	26.00%	27.00%
General corporate income tax rate		12.00%		11.00%

CAPITAL MANAGEMENT (Detail Text

CAPITAL MANAGEMENT (Detail Textuals) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Disclosure of objectives, policies and processes for managing capital [abstract]
Gross proceeds on sale of common shares	$ 26,040,000		$ 19,999,992
SVB Term Loan
Disclosure of detailed information about borrowings [line items]
Term loan		$ 8,000,000

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK (Detail Textuals)	12 Months Ended
	Sep. 30, 2018USD ($)
Disclosure of detailed information about financial instruments [line items]
Working Capital	$ 12,453,708
Interest rate risk
Disclosure of detailed information about financial instruments [line items]
Impact of 10% change in WSJ Prime Rate result increase in realized net loss	81,065
Impact of 10% change in WSJ Prime Rate result decrease in realized net loss	3,329
Foreign currency risk
Disclosure of detailed information about financial instruments [line items]
Impact of 10% change in foreign exchange rate between CAD and USD, Fluctuation in realized net loss	13,751
SVB Term Loan
Disclosure of detailed information about financial instruments [line items]
Fair value of principal and financing costs	$ 6,736,846
Period of SVB term loan	33 months
Long term debt maturity	Sep. 1, 2020

COMMITMENTS (Details)

COMMITMENTS (Details) - 12 months ended Sep. 30, 2018	USD ($)	CAD ($)
2,019
Contractual Obligations [Line Items]
Minimum annual royalty per License Agreement (Note 6)		$ 85,000
Collaborative Research Agreement with BC Cancer Agency		174,037
Total (in C$)		259,037
SVB loan payments (Note 7)	$ 3,210,752
Lease on US office spaces	115,906
2,020
Contractual Obligations [Line Items]
Minimum annual royalty per License Agreement (Note 6)		85,000
Collaborative Research Agreement with BC Cancer Agency		0
Total (in C$)		85,000
SVB loan payments (Note 7)	4,032,332
Lease on US office spaces	119,383
2,021
Contractual Obligations [Line Items]
Minimum annual royalty per License Agreement (Note 6)		85,000
Collaborative Research Agreement with BC Cancer Agency		0
Total (in C$)		85,000
SVB loan payments (Note 7)	0
Lease on US office spaces	70,670
2,022
Contractual Obligations [Line Items]
Minimum annual royalty per License Agreement (Note 6)		85,000
Collaborative Research Agreement with BC Cancer Agency		0
Total (in C$)		85,000
SVB loan payments (Note 7)	0
Lease on US office spaces	0
2,023
Contractual Obligations [Line Items]
Minimum annual royalty per License Agreement (Note 6)		85,000
Collaborative Research Agreement with BC Cancer Agency		0
Total (in C$)		$ 85,000
SVB loan payments (Note 7)	0
Lease on US office spaces	$ 0

COMMITMENTS (Detail Textuals)

COMMITMENTS (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2014	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Contractual Obligations [Line Items]
Product development and relocation grant		$ 229,201	$ 5,192,799
Cancer Prevention Research Institute of Texas (CPRIT)
Contractual Obligations [Line Items]
Maximum eligibility for product development and relocation grant	$ 12,000,000
Eligibility period for product development and relocation grant	3 years
Percentage of funding raise to release CPRIT monies	50.00%
Cancer Prevention Research Institute of Texas (CPRIT) | First two tranches
Contractual Obligations [Line Items]
Product development and relocation grant				$ 6,578,000
Threshold limit for aggregate royalty payments				$ 24,000,000
Royalty rate on revenues for CPRIT royalty under threshold				4.00%
Royalty rate on revenues for CPRIT royalty after threshold				2.00%
Cancer Prevention Research Institute of Texas (CPRIT) | Third and final tranche
Contractual Obligations [Line Items]
Product development and relocation grant			5,192,799
Third tranche of product development and relocation grant			$ 5,422,000
Remaining balance expected to be received after completion of grant term		$ 229,201

EXPENSES BY NATURE (Details)

EXPENSES BY NATURE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Expense By Nature [Line Items]
Share-based payments (Note 10)	$ 1,401,414	$ 758,927	$ 1,246,946
CPRIT grant claimed on eligible expenses (Note 17)	(229,201)	(5,192,799)
Total	4,873,335	5,726,366	13,060,201
Research and development expense
Expense By Nature [Line Items]
Clinical	1,177,179	2,623,636	2,920,104
Consulting	624,879	935,151	1,333,323
Legal patents and license fees	561,099	834,295	905,392
Manufacturing	219,526	3,571,106	3,601,407
Other	40,845	187,228	306,657
Pharmacology	372,509	407,373	866,527
Preclinical	446,748	0	0
Program administration	385,085	(38,534)	381,429
Royalties	66,929	48,863	46,228
Salaries and benefits	845,428	2,213,655	2,194,047
Share-based payments (Note 10)	324,528	(3,870)	322,160
Travel	37,781	140,262	182,927
CPRIT grant claimed on eligible expenses (Note 17)	(229,201)	(5,192,799)	0
Total	$ 4,873,335	$ 5,726,366	$ 13,060,201

EXPENSES BY NATURE (Details 1)

EXPENSES BY NATURE (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Expense By Nature [Line Items]
Amortization	$ 34,488	$ 46,145	$ 66,181
Share-based payments (Note 10)	1,401,414	758,927	1,246,946
Total	5,928,671	5,140,921	5,644,118
General and administrative expenses
Expense By Nature [Line Items]
Amortization	34,488	46,145	66,181
Consulting and subcontractor fees	96,986	86,931	87,014
Director fees	196,472	191,500	204,049
Insurance	449,972	395,690	422,066
Investor relations	235,416	230,579	317,822
Office, IT and communications	216,714	187,364	288,968
Professional fees	860,435	612,865	776,339
Regulatory fees and transfer agent	150,913	74,600	131,302
Rent	415,744	470,716	620,023
Salaries and benefits	2,010,613	1,863,634	1,634,380
Share-based payments (Note 10)	1,076,886	762,797	897,043
Travel and entertainment	184,032	218,100	198,931
Total	$ 5,928,671	$ 5,140,921	$ 5,644,118

SUBSEQUENT EVENTS (Detail Textu

SUBSEQUENT EVENTS (Detail Textuals)	12 Months Ended
	Sep. 30, 2018USD ($)Share	Sep. 30, 2017Share	Sep. 30, 2016Share
Disclosure of non-adjusting events after reporting period [line items]
Number of stock options granted	803,400		45,500
Pre funded warrants stock option after reporting date | Omega Fund IV, L.P
Disclosure of non-adjusting events after reporting period [line items]
Exercise of pre-funded warrants	535,000
Stock option events after reporting period
Disclosure of non-adjusting events after reporting period [line items]
Number of stock options granted	12,000
Exercisable price per share | $	$ 3.58
Term of exercisable stock option	10 years