SusGlobal Energy (SNRG) 10-K 16 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 16, 2018	Jun. 30, 2017
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Trading Symbol	susg
Entity Registrant Name	SusGlobal Energy Corp.
Entity Central Index Key	1,652,539
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		38,633,031
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 0
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 126,117	$ 1,774
Term deposit	0	148,960
Trade receivables	192,194	25,211
Inventory	53,964	0
Prepaid expenses and deposit	53,719	19,586
Total Current Assets	425,994	195,531
Intangible Assets	147,100	1,670
Long-lived Assets, net	3,864,588	880
Total Assets	4,437,682	198,081
Current Liabilities
Accounts payable	413,442	292,595
Accrued liabilities	347,417	173,157
Current portion of long-term debt	1,828,900	0
Current portion of obligations under capital lease	59,204	0
Loans payable to related party	15,942	217,482
Total Current Liabilities	2,664,905	683,234
Long-Term Liabilities
Long-term debt	2,332,535	0
Obligations under capital lease	160,580	0
Total Long-term Liabilities	2,493,115	0
Total Liabilities	5,158,020	683,234
Stockholders' Deficiency
Preferred stock, $.0001 par value, 10,000,000 authorized, none issued and outstanding	0	0
Common stock, $.0001 par value, 150,000,000 authorized, 37,393,031 (2016-34,128,910) shares issued and outstanding	3,576,111	2,004,407
Additional paid-in capital	3,740	0
Subscriptions payable	178,200	0
Stock compensation reserve	330,000	0
Accumulated deficit	(4,660,296)	(2,447,815)
Accumulated other comprehensive loss	(148,093)	(41,745)
Stockholders' deficiency	(720,338)	(485,153)
Total Liabilities and Stockholders' Deficiency	$ 4,437,682	$ 198,081

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Preferred Stock, Par Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	37,393,031	34,128,910
Common Stock, Shares, Outstanding	37,393,031	34,128,910

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 273,376	$ 15,721
Cost of Sales
Opening inventory	0	0
Equipment rental, deliver and repairs and maintenance	165,082	0
Depreciation	92,592	0
Wages and benefits	83,307	0
Outside contractors	74,185	0
Utilities	31,054	0
Cost of goods purchased	446,220	0
Less: closing inventory	(53,964)	0
Total cost of sales	392,256	0
Operating expenses
Financing costs	882,153	0
Management fees	496,342	132,845
Professional fees	283,488	203,507
Interest expense	168,900	14,532
Office and administration	120,987	44,066
Rent and occupancy	81,283	31,702
Insurance	74,906	13,774
Contribution to Advanced Water Technology Program	71,017	0
Directors compensation	27,110	0
Filing fees	19,296	6,452
Operations and maintenance	(21,771)	69,525
Engine repairs and other maintenance	0	50,847
Total operating expenses	2,203,711	567,250
Net loss before other income	(2,322,591)	(551,529)
Other income-insurance proceeds and gain on collection of trade receivables	110,110	0
Loss before income taxes	(2,212,481)	(551,529)
Provision for income taxes	0	0
Net loss	(2,212,481)	(551,529)
Other comprehensive loss
Foreign exchange loss	(106,348)	(33,207)
Comprehensive loss	$ (2,318,829)	$ (584,736)
Net loss per share-basic and diluted	$ (0.06)	$ (0.02)
Weighted average number of common shares outstanding- basic and diluted	36,471,218	32,849,183

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders Equity (Deficiency) - USD ($)	Common Shares [Member]	Additional Paid-in Capital [Member]	Share Subscription Payable [Member]	Stock Compensation Reserve [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Beginning Balance at Dec. 31, 2015	$ 1,646,091				$ (1,896,286)	$ (8,538)	$ (258,733)
Beginning Balance (Shares) at Dec. 31, 2015	31,547,346
Shares issued on private placement, net of share issue costs	$ 358,316						358,316
Shares issued on private placement, net of share issue costs (Shares)	2,581,564
Other comprehensive loss						(33,207)	(33,207)
Net loss					(551,529)		(551,529)
Ending Balance at Dec. 31, 2016	$ 2,004,407				(2,447,815)	(41,745)	(485,153)
Ending Balance (Shares) at Dec. 31, 2016	34,128,910
Shares issued to directors	$ 11,600						11,600
Shares issued to directors (Shares)	40,000
Shares issued to employee	$ 1,450						1,450
Shares issued to employee (Shares)	5,000
Shares issued for consulting services	$ 4,950						4,950
Shares issued for consulting services (Shares)	15,000
Shares issued on exercise of offer to acquire shares	$ 11,500						11,500
Shares issued on exercise of offer to acquire shares (Shares)	115,000
Shares issued to agents on financing	$ 469,800						469,800
Shares issued to agents on financing (Shares)	1,620,000
Shares issued on private placement, net of share issue costs	$ 98,048						98,048
Shares issued on private placement, net of share issue costs (Shares)	329,176
Reallocation between common shares and additional paid-in capital	$ (2,598,130)	$ 2,598,130
Shares issued to directors 2	$ 4	13,196					13,200
Shares issued to directors 2 (Shares)	40,000
Shares issued as compensation for director nomination	$ 2	6,598					6,600
Shares issued as compensation for director nomination (Shares)	20,000
Shares issued to employee 2	$ 1	3,999					4,000
Shares issued to employee 2 (Shares)	4,000
Shares issued for consulting services 2	$ 2	19,998					20,000
Shares issued for consulting services 2 (Shares)	20,000
Shares issued for private placement compensation	$ 1	4,999					5,000
Shares issued for private placement compensation (Shares)	5,000
Shares issued on acquisition of assets	$ 53	529,917					529,970
Shares issued on acquisition of assets (Shares)	529,970
Shares issued on private placement, net of share issue costs	$ 52	399,274					399,326
Shares issued on private placement, net of share issue costs (Shares)	520,975
Stock compensation expensed on vesting of stock award				$ 330,000			330,000
Proceeds received on shares yet to be issued			$ 178,200				178,200
Other comprehensive loss						(106,348)	(106,348)
Net loss					(2,212,481)		(2,212,481)
Ending Balance at Dec. 31, 2017	$ 3,740	$ 3,576,111	$ 178,200	$ 330,000	$ (4,660,296)	$ (148,093)	$ (720,338)
Ending Balance (Shares) at Dec. 31, 2017	37,393,031

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net loss	$ (2,212,481)	$ (551,529)
Adjustments for:
Depreciation	93,476	546
Amortization of intangible asset	200	180
Non-cash financing and professional fees	501,350	0
Stock-based compensation	360,250	0
Changes in non-cash working capital:
Trade receivables	(18,879)	(16,177)
Inventory	(52,136)	0
Prepaid expenses and deposit	6,856	(4,753)
Accounts payable	96,902	179,487
Accrued liabilities	156,610	62,156
Net cash used in operating activities	(1,067,852)	(330,090)
Cash flows from investing activities
Disposal (purchase) of term deposit	154,020	(150,960)
Purchase of accounts receivable	(140,737)	0
Purchase of deposit	(38,505)	0
Purchase of intangible assets	(140,697)	0
Purchase of long-lived assets	(3,053,274)	0
Net cash used in investing activities	(3,219,193)	(150,960)
Cash flows from financing activities
Bank indebtedness	0	(5,996)
Advances on long-term debt	4,580,564	0
Repayment of long-term debt	(560,089)	0
Repayment of obligations under capital lease	(21,640)	0
Advances from loans payable to related parties	38,505	212,476
Repayments of loans payable to related parties	(247,972)	(53,968)
Private placement proceeds (net of cash share issue costs)	513,874	357,631
Subscriptions payable proceeds (net of cash share issue costs)	178,200	0
Net cash provided by financing activities	4,481,442	510,143
Effect of exchange rate on cash	(70,054)	(27,319)
Increase in cash	124,343	1,774
Cash-beginning of year	1,774	0
Cash-end of year	126,117	1,774
Supplemental Cash Flow Disclosures:
Interest paid	134,936	0
Income taxes paid	$ 0	$ 0

Nature of Business and Basis of

Nature of Business and Basis of Presentation	12 Months Ended
	Dec. 31, 2017
Nature of Business and Basis of Presentation [Text Block]	1. Nature of Business and Basis of Presentation SusGlobal Energy Corp. (‘SusGlobal”) was formed by articles of amalgamation on December 3, 2014, in the Province of Ontario, Canada and its executive office is in Toronto, Ontario, Canada. SusGlobal, a company in the start-up stages and Commandcredit Corp. (“Commandcredit”), an inactive Canadian public company, amalgamated to continue business under the name of SusGlobal Energy Corp. On May 23, 2017, SusGlobal filed an Application for Authorization to continue in another Jurisdiction with the Ministry of Government Services in Ontario and a certificate of corporate domestication and certificate of incorporation with the Secretary of State of the State of Delaware under which it changed its jurisdiction of incorporation from Ontario to the State of Delaware (the “Domestication”). In connection with the Domestication each of the currently issued and outstanding common shares were automatically converted on a one-for-one basis into common shares compliant with the laws of the state of Delaware (the “Shares”). As a result of the Domestication, pursuant to Section 388 of the General Corporation Law of the State of Delaware (the “DGCL”), SusGlobal continued its existence under the DGCL as a corporation incorporated in the State of Delaware. The business, assets and liabilities of SusGlobal and its subsidiaries on a consolidated basis, as well as its principal location and fiscal year, were the same immediately after the Domestication as they were immediately prior to the Domestication. SusGlobal filed a Registration Statement on Form S-4 to register the Shares and this registration statement was declared effective by the Securities and Exchange Commission on May, 23, 2017. SusGlobal is a renewable energy company focused on acquiring, developing and monetizing a global portfolio of proprietary technologies in the waste to energy application. On September 15, 2017, the Company purchased certain assets from the court appointed receiver, BDO Canada Limited (“BDO”), of Astoria Organic Matters Ltd. and Astoria Organic Matters Canada LP (together “Astoria”). During the bidding process and negotiations with BDO, the Company was in the process of issuing shares through a 506(c)- general solicitation offering at $5 per share and that was the price agreed upon with BDO. The Company could not timely market the offering and as a result terminated this offering but continued to pursue private placements with accredited investors at $5 per share. To date, the Company was only able to raise funds at $1 per share. As a result of this new information obtained during the fourth quarter of 2017 and based upon the relevant factors related to this matter, the Company revalued the assets acquired to reflect a share price of $1 per share. These consolidated financial statements of SusGlobal and its wholly-owned subsidiaries, SusGlobal Energy Canada Corp., SusGlobal Energy Canada I Ltd. and SusGlobal Energy Belleville Ltd. (“SGECI”) (together, the “Company”), have been prepared following generally accepted accounting principles in the United States (“US GAAP”), and are expressed in United States Dollars. The Company’s functional currency is the Canadian Dollar (“CAD”). In the opinion of management, all adjustments necessary for a fair presentation have been included.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2017
Going Concern [Text Block]	2. Going Concern The consolidated financial statements have been prepared in accordance with US GAAP, which assumes that the Company will be able to meet its obligations and continue its operations for the next twelve months. As at December 31, 2017, the Company had a working capital deficit of $2,238,911 (December 31, 2016-$487,703), incurred a net loss of $2,212,481 (2016-$551,529) for the year and had an accumulated deficit of $4,660,296 (December 31, 2016-$2,447,815) and expects to incur further losses in the development of its business. These factors cast substantial doubt as to the Company’s ability to continue as a going concern, which is dependent upon its ability to obtain the necessary financing to further the development of its business, satisfy its obligations to PACE and upon achieving profitable operations. Management believes that the Company will be able to obtain the necessary funding by equity or debt; however, there is no assurance of funding being available or available on acceptable terms. Realization values may be substantially different from carrying values as shown. Subsequent to the year-end, on February 15, 2018, the Company obtained one-year extensions on two of its credit facilities with PACE Savings and Credit Union Limited (“PACE”) from February 2, 2018 and February 4, 2018 to February 2, 2019 and February 4, 2019, respectively. Furthermore, on April 4, 2018, the Company paid its overdue monthly principal and interest instalments on its corporate term loan with PACE, which were due February 13 and March 13, 2018. On April 6, 2018, PACE agreed to permit the Company to defer the April, May and June principal and interest instalments on the corporate term loan, with interest continuing to accrue during this period. These consolidated financial statements do not include any adjustments to reflect the future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result if the Company was unable to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Significant Accounting Policies [Text Block]	3. Significant Accounting Policies a) Principles of consolidation The consolidated financial statements include the accounts of SusGlobal and its wholly-owned subsidiaries, SusGlobal Energy Canada Corp., incorporated on December 14, 2015, SusGlobal Energy Canada I Ltd., incorporated on December 15, 2015 and SusGlobal Energy Belleville Ltd., incorporated on July 27, 2017. All significant inter-company balances and transactions have been eliminated on consolidation. b) Business combinations The Company has chosen to early adopt Audit Standards update No. 2017-01 (“ASU 2017-01”), which clarifies the definition of a business, with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. c) Use of estimates The preparation of the Company’s consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. Areas involving significant estimates and assumptions include: the allowance for doubtful accounts, inventory valuation, useful lives of long-lived and intangible assets, impairments of long-lived and intangible assets, valuation of asset acquisition, accruals, deferred income tax assets and related valuation allowance, accruals, environmental remediation costs and stock-based compensation. Actual results could differ from these estimates. These estimates are reviewed periodically and as adjustments become necessary, they are reported in earnings in the period in which they become available. d) Cash and cash equivalents Cash and cash equivalents consist of deposits held in financial institutions and liquid investments with original maturities of three months or less at the time of purchase. There were no cash equivalents on December 31, 2017. e) Trade receivables Trade receivables, which are recorded when billed and when services are performed, are claims against third parties that will be settled in cash. The carrying value of our receivables, net of an allowance for doubtful accounts, represents the estimated realizable value. An estimate of allowance for doubtful accounts is based on historical trends; type of customer, such as commercial or municipal; the age of outstanding trade receivables; and existing economic conditions. If events or changes in circumstances indicate that specific trade receivable balances may be impaired, further consideration is given to the collectability of those balances and the allowance is adjusted accordingly. Past-due trade receivable balances are written off when our internal collection efforts have been unsuccessful. f) Financial instruments The Company classifies all financial instruments as held-for-trading, loans and receivables, or other financial liabilities. Loans and receivables and other financial liabilities are measured at amortized cost. Instruments classified as held for trading are measured at fair value with unrealized gains and losses recognized in the statement of operations and comprehensive loss. Debt transaction costs are allocated to the related debt and amortized over the life of the debt using the effective interest method. Equity transaction costs are recorded in equity. The Company has designated its cash and term deposit as held for trading, which is measured at fair value. Trade receivables are classified as loans and receivables, which is measured at amortized cost, which approximates fair value due to its short-term nature. Accounts payable and accrued liabilities are classified as other liabilities, which are measured at amortized cost, which approximates fair value due to their short-term nature. The carrying values of long-term debt, obligations under capital lease and loans payable to related party are also classified as other liabilities, which approximates fair value due to their market interest rate. g) Fair value of financial instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value, which are the following: a. Level 1 – Quoted prices in active markets for identical assets or liabilities. b. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. c. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company uses the following methods and significant assumptions to estimate fair values. The fair value of cash and term deposit is measured using Level 1 inputs. h) Inventory Inventory, which consists of screened organic compost, is stated at the lower of cost and net realizable value, with net realizable value represented by the selling price. Cost is represented by production cost, which includes equipment rental, delivery and repairs and maintenance, direct wages and benefits, outside contractors and manufacturing overhead. Inventory quantities on hand are reviewed on a weekly basis and typically, there is no need to record provisions for excess or obsolete inventory as the inventory has a long shelf life. The inventory is stored outdoors and accumulated in a pile. i) Intangible assets Intangible assets include a technology license, which is stated at cost less accumulated amortization and is amortized on a straight-line basis over the useful life which is the contract term of five years plus the renewal option of five years. Intangible assets also include environmental compliance approvals, which are stated at cost, have an indefinite useful life and are not amortized until their useful lives are determined to be no longer indefinite. The Company evaluates the intangible assets for permanent impairment when triggering events are identified and whether events and circumstances continue to support the indefinite useful life. j) Long-lived assets Long-lived assets are stated at cost. Equipment awaiting installation on site is not depreciated until it is commissioned. Depreciation is based on the estimated useful life of the asset and depreciated annually on a straight-line basis as follows: Category Rate Computer equipment 30% Computer software 50% Officer trailer 30% Signage 20% Machinery and equipment, including under capital lease 30% Automotive equipment 20% Gore cover system 10% Driveway and Paving 8% Composting buildings-over the term of the lease, which expires March 31, 2034 k) Impairment of long-lived assets In accordance with Accounting Standards Codification (“ASC”) 360, “Property, Plant and Equipment”, long-lived assets to be held and used are analyzed for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events or circumstances have occurred that indicate possible impairment. If there are indications of impairment, the Company uses future undiscounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the carrying amounts are recoverable. In the event that such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value. l) Debt issuance costs Debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability. m) Environmental remediation costs The Company accrues for costs associated with environmental remediation and clean-up obligations when such costs are probable and reasonably estimable. Such accruals are adjusted as further information develops or circumstances change. n) Income taxes The Company accounts for income taxes in accordance with Financial Accounting Standards Board (“FASB”) ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recorded for differences between the accounting and tax basis of the assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is recorded for the amount of income tax payable or receivable for the period increased or decreased by the change in deferred tax assets and liabilities during the period. o) Revenue recognition The Company’s revenues are from the tipping fees charged for waste delivery to the Company’s organic composting facility and from the sale of organic compost. The tipping fees charged for services are generally defined in service agreements and vary based on contract-specific terms such as frequency of service, type of waste, weight, volume and the general market factors influencing a region’s rates. The Company also generates revenue from fees charged for arrangements with haulers to haul waste to the Company’s organic composting facility, based on agreements with customers. Revenue is recognized as waste is accepted and collection is reasonably assured. The waste collected is processed, cured and screened before being sold as organic compost. The cost of these processes is accrued at the time of revenue recognition. p) Loss per share Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss by the weighted average number of common shares outstanding plus potentially dilutive securities outstanding for each year. The computation of diluted loss per share has not been presented as its effect would be anti-dilutive. q) Stock-based compensation The Company records compensation costs related to stock-based awards in accordance with ASC 718, Compensation-Stock Compensation, whereby the Company measures stock-based compensation cost at the grant date based on the estimated fair value of the award. Compensation cost is recognized on a straight-line basis over the requisite service period of the award. The Company utilizes the Black-Scholes option-pricing model to estimate the fair value of stock options granted, which requires the input of highly subjective assumptions including: the expected option life, the risk-free rate, the dividend yield, the volatility of the Company’s stock price and an assumption for employee forfeitures. The risk-free rate is based on the U.S. treasury bill rate at the date of the grant with maturity dates approximately equal to the expected term of the option. The Company has not historically issued any dividends and does not expect to in the near future. Changes in any of these subjective input assumptions can materially affect the fair value estimates and the resulting stock-based compensation recognized. r) Comprehensive Loss The Company accounts for comprehensive loss in accordance with ASC 220, “Comprehensive Income,” which establishes standards for reporting and presentation of comprehensive loss and its components. Comprehensive loss is presented in the consolidated statements of stockholders’ equity (deficit) and consists of net loss and foreign currency translation adjustments. s) Foreign currency translation The functional currency of the Company is Canadian dollar (the “CAD”). Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities are translated using the historical rate on the date of the transaction. All exchange gains or losses arising from translation of these foreign currency transactions are included in net income (loss) for the year. In translating the financial statements of the Company’s Canadian subsidiaries from their functional currency into the Company’s reporting currency of United States dollars (the “USD”), balance sheet accounts are translated using the closing exchange rate in effect at the balance sheet date and income and expense accounts are translated using an average exchange rate prevailing during the reporting period. Adjustments resulting from the translation, if any, are included in cumulative other comprehensive income (loss) in stockholders’ equity (deficiency). The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2017
Recent Accounting Pronouncements [Text Block]	4. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by the Company as of the specified effective date or possibly early adopted, where permitted. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the Company’s financial position, results of operations or cash flows. In February 2016, the FASB issued ASU No. 2016-02, “Leases” (Topic 842 ) In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash”. This ASU requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents are to be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This guidance is to be effective for the Company as of March 1, 2018 and requires a retrospective transition method. The Company has evaluated the impact of its pending adoption of ASU 2016-18 and does not expect that this guidance will have a significant impact on its financial statements. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles-Goodwill and Other ( In May 2017, the FASB issued ASU No. 2017-09, Compensation-Stock Compensation : 718: 1. The award’s fair value (or calculated value or intrinsic value, if those measurement methods are used). In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers (Topic 606),”

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Text Block]	5. Financial Instruments The carrying value of cash, term deposit, trade receivables, certain deposits under prepaid expenses and deposits, accounts payable and accrued liabilities approximated their fair values as of December 31, 2017 and December 31, 2016 due to their short-term nature. The carrying value of the long-term debt, obligations under capital lease and loans payable to related party approximated their fair value due to their market interest rates. Interest, Credit and Concentration Risk In the opinion of management, the Company is exposed to significant interest rate risk on its variable rate credit facilities of $4,161,435 ($5,220,719 CAD) (2016-$nil). As at December 31, 2017, the Company is exposed to concentration risk as it had five customers (2016-two customers) representing greater than 5% of total trade receivables and four customers (2016-two customers) represented 91% (2016- 36%) of trade receivables. The Company had certain customers whose revenue individually represented 10% or more of the Company’s total revenue. These customers accounted for 88% of total revenue. Liquidity Risk Liquidity risk is the risk that the Company is unable to meet its obligations as they fall due. The Company takes steps to ensure it has sufficient working capital and available sources of financing to meet future cash requirements for capital programs and operations. The Company intends to continue to raise funds through the issuance of common shares under a private placement, to ensure it has sufficient access to cash to meet current and foreseeable financial requirements. The Company actively monitors its liquidity to ensure that its cash flows and working capital are adequate to support its financial obligations and the Company’s capital programs. Currency Risk Although the Company’s functional currency is the CAD, the Company realizes a portion of its expenses in USD. Consequently, certain assets and liabilities are exposed to foreign currency fluctuations. As at December 31, 2017, $6,056 (2016-$5,108) of the Company’s net monetary liabilities were denominated in USD. The Company has not entered into any hedging transactions to reduce the exposure to currency risk.

Trade Receivables

Trade Receivables	12 Months Ended
	Dec. 31, 2017
Trade Receivables [Text Block]	6. Trade Receivables The Company purchased certain assets of Astoria from BDO under an asset purchase agreement (“APA”), which closed on September 15, 2017. The trade receivables purchased had a face value of $208,102 ($261,075 CAD), net of accounts over 90 days. The purchase price, calculated at 70% of the face value was $145,671 ($182,752). During the year, the Company collected trade receivables over and above the purchase price in the amount of $61,594 ($79,982 CAD) and included on the consolidated statements of operations and comprehensive loss under other income.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Text Block]	7. Intangible Assets 2017 2016 Technology License (net of accumulated amortization of $531 (2016- $331)) $ 1,470 $ 1,670 Environmental compliance approvals-indefinite life 145,630 - $ 147,100 $ 1,670 On May 6, 2015, the Company acquired an exclusive license from Syngas SDN BHD (“Syngas”), a Malaysian company to use Syngas intellectual property within North America for a period of five years for $1 consideration, renewable every five years upon written request. Syngas manufactures equipment that produces liquid transportation fuel from plastic waste material. The Company issued 20,000 common shares of the Company to an introducing party, determined to be valued at $2,000. On September 15, 2017, the Company purchased certain environmental compliance approvals totaling $145,630 ($182,700, CAD) in connection with the APA as described in note 8.

Long-lived Assets, net

Long-lived Assets, net	12 Months Ended
	Dec. 31, 2017
Long-lived Assets, net [Text Block]	8 Long-lived Assets, net 2017 2016 Cost Accumulated Net book value Net book value Depreciation Composting buildings $ 2,344,075 $ 41,424 $ 2,302,651 $ - Gore cover system 934,201 27,248 906,953 - Driveway and paving 369,456 8,621 360,835 - Machinery and equipment 48,623 3,956 44,667 - Equipment under capital lease 242,183 12,622 229,561 - Office trailer 6,775 593 6,182 - Computer equipment 5,452 2,084 3,368 880 Computer software 7,333 1,069 6,264 - Automotive equipment 1,594 80 1,514 Signage 2,706 113 2,593 $ 3,962,398 $ 97,810 $ 3,864,588 $ 880 Included above are certain assets of Astoria acquired from BDO under an APA, which closed on September 15, 2017. The purchase price for the purchased assets, including composting buildings, gore cover system, driveway and paving, certain machinery and equipment, an office trailer, certain computer equipment and computer software consisted of cash of $3,122,498 ($3,917,300 CAD) and 529,970 restricted common shares of the Company, determined to be valued at $529,970 ($700,000 CAD), based on recent private placement pricing. In addition, legal costs in connection with acquiring the assets of $23,318 ($29,253 CAD), are included in the cost of the composting buildings. The purchase price was allocated to the assets acquired based on their estimated relative fair value as at the date the assets were acquired.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Text Block]	9. Related Party Transactions During the year, the Company incurred $46,206 ($60,000 CAD) (2016-$45,289 ; $60,000 CAD) in management fees expense with Travellers International Inc. (“Travellers”), an Ontario company controlled by a director and president of the Company (the “President”); $46,206 ($60,000 CAD) (2016-$45,289 ; $60,000 CAD) in management fees expense with Landfill Gas Canada Ltd. (“LFGC”), an Ontario company controlled by a director and chief executive officer of the Company (the “CEO”); $36,965 ($48,000 CAD) (2016-$36,230 ; $48,000 CAD) in management fees expense with the Company’s chief financial officer (the “CFO”); and $36,965 ($48,000 CAD) (2016-$6,037 ; $8,000 CAD) in management fees expense with the Company’s vice-president of corporate development (the “VPCD”). As at December 31, 2017, unpaid remuneration and unpaid expenses in the amount of $111,426 ($139,789 CAD) (2016-$95,396 ; $128,083 CAD) is included in accounts payable and $102,935 ($129,137 CAD) (2016-$61,982 ; $83,220 CAD) is included in accrued liabilities. In addition, during the year, the Company incurred interest expense of $15,056 ($19,550 CAD) (2016-$14,532 ; $19,253 CAD) on the outstanding loans from Travellers. As at December 31, 2017, interest of $22,120 ($27,750 CAD) (2016-$15,043 ; $20,197 CAD) is included in accrued liabilities. Furthermore, the Company granted the CEO 3,000,000 restricted stock units (“RSU”), under a new consulting agreement effective January 1, 2017. The RSUs are to vest in three equal installments annually on January 1, 2018, 2019 and 2020. For the year ended December 31, 2017, the Company recognized this executive compensation as management fees of $330,000 on this award, representing one third of the total value of the award of $990,000, based on a recent private placement pricing. During the year, the Company incurred $63,223 ($82,097 CAD) (2016-$31,702 ; $42,000 CAD) in rent paid under a rental agreement to Haute Inc. (“Haute”), an Ontario company controlled by the President.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2017
Long-Term Debt [Text Block]	10. Long-Term Debt Credit Credit Credit Corporate 2017 2016 Facility Facility Facility Term Total Total Loan (a) (b) (c) (d) Long-Term Debt $ 817,932 $ 457,428 $ 39,855 $ 2,846,220 $ 4,161,435 $ - Current portion (817,932 ) (457,428 ) (39,855 ) (513,685 ) (1,828,900 ) - Long-term Debt $ - $ - $ - $ 2,332,535 $ 2,332,535 $ - (a) Effective January 1, 2017, the Company obtained a Line of Credit to a maximum of $4,407,150 ($5,500,000 CAD) with PACE. The Line of Credit was to be advanced in tranches to allow for the funding of engineering, permitting, construction costs and equipment purchases for the BioGrid Project located near Owen Sound, Ontario, Canada. On February 2, 2017, the company received the first advance in the amount of $1,232,960 ($1,600,000 CAD). The Line of Credit was due as noted below on February 2, 2018. The Line of Credit is now one of multiple credit facilities. Subsequent to the year-end, the credit facility was renewed under the same terms and due on February 2, 2019. The facility continues to be presented as a current liability due to the violation of the terms of the financing agreement with PACE, as discussed below in section (d). The credit facility bears interest at the PACE base rate plus 1.25% per annum, currently 8% per annum, payable on a monthly basis, interest only. The credit facility was originally due February 2, 2018 and is secured by a business loan general security agreement, a $1,232,960 ($1,600,000 CAD) personal guarantee from the President and a charge against the Company’s premises lease. Also pledged as security are the shares of the wholly-owned subsidiaries, a pledge of 3,300,000 of the Company’s shares held by LFGC, 500,000 of the Company's shares held by the CFO, 2,000,000 of the Company's shares held by a director’s company, and a limited recourse guarantee by each of these parties. The credit facility is fully open for prepayment at any time without notice or bonus. (b) On June 15, 2017, PACE loaned the Company $462,360 ($600,000 CAD) under a variable rate business loan agreement, for its bid for the purchase of the assets of Astoria on the same terms, conditions and security to the Line of Credit above, except that the loan is due May 31, 2018. (c) On August 4, 2017, PACE loaned the Company $39,563 ($50,000 CAD) under a variable rate business loan agreement to satisfy an outstanding liability on the same terms, conditions and security to the Line of Credit above, except that the loan was due February 4, 2018. Subsequent to the year-end, the credit facility was renewed under the same terms and due on February 4, 2019. The facility continues to be presented as a current liability due to the violation of the terms of the financing agreement with PACE, as discussed below in section (d). (d) On September 13, 2017, PACE loaned the Company $3,055,836 ($3,724,147 CAD) under a corporate term loan. The funds were used for the purpose of acquiring certain assets of Astoria from the court appointed receiver on September 15, 2017. The corporate term loan bears interest at the PACE base rate plus 1.25% per annum, currently 8% per annum, payable in monthly blended instalments of principal and interest of $60,232 ($75,564 CAD), due September 13, 2022. The corporate term loan is secured by a business loan general security agreement representing a floating charge over the assets and undertakings of the Company, a first priority charge under a registered debenture and a lien registered under the Personal Property Security Act in the amount of $3,282,989 ($4,000,978 CAD) against the assets, including inventory, accounts receivable and equipment. The corporate term loan also included an assignment of existing contracts included in the APA. As noted under subsequent events note 18(c), on April 4, 2018, the Company paid its overdue monthly principal and interest instalments on this corporate term loan, which were due February 13 and March 13, 2018. On April 6, 2018, PACE agreed to permit the Company to defer its April, May and June principal and interest instalments on the corporate term loan, with the interest continuing to accrue during this period. Repayments are as follows: 2018 $ 1,828,900 2019 556,320 2020 602,103 2021 652,468 2022 521,644 Total $ 4,161,435 For the year ended December 31, 2017, $151,644 ($196,915 CAD) (December 31, 2016-$nil) in interest was charged.

Obligations under Capital Lease

Obligations under Capital Lease	12 Months Ended
	Dec. 31, 2017
Obligations under Capital Lease [Text Block]	11. Obligations under Capital Lease 2017 2016 (a) (b) Total Total Obligations under Capital Lease $ 10,798 $ 208,986 $ 219,784 $ - Less: current portion (10,798 ) (48,406 ) (59,204 ) - Obligations under Capital Lease $ - $ 160,580 $ 160,580 $ - (a) On September 21, 2017, the Company finalized a lease agreement for certain equipment for its organic composting facility in the amount of $13,923 ($17,180 CAD). The lease agreement requires monthly blended instalments of principal and interest of $1,011 ($1,268 CAD) at a monthly interest rate of 5.95%, due November 10, 2018 (b) On October 30, 2017, the Company finalized a lease agreement for certain equipment, which commenced on October 30, 2017, in the amount of $228,489 ($286,650 CAD). The lease agreement matures on September 30, 2021, with monthly blended instalments of principal and interest of $4,655 ($5,840 CAD), plus applicable harmonized sales taxes and an option to purchase the equipment for a final payment of $22,797 ($28,600 CAD), plus applicable harmonized sales taxes on October 31, 2021. The leasing agreement bears interest at the rate of 5.982% annually, compounded monthly. The lease liabilities are secured by the equipment under capital lease as described in note 8. Minimum lease payments are as follows: 2018 $ 71,640 2019 55,863 2020 55,863 2021 64,694 248,060 Less: imputed interest (28,276 ) Total $ 219,784 For the year ended December 31, 2017, $2,200 ( 2,857 CAD) (December 31, 2016-$nil) in interest was charged.

Loans Payable to Related Party

Loans Payable to Related Party	12 Months Ended
	Dec. 31, 2017
Loans Payable to Related Party [Text Block]	12. Loans Payable to Related Party 2017 2016 Travellers International Inc. $ 15,942 $ 217,482 Loans payable in the amount of $15,942 ($20,000 CAD) (December 31, 2016-$217,482 ; $292,000 CAD), owing to Travellers and bearing interest at the rate of 12% per annum, are due on demand and unsecured. As at December 31, 2017, $22,120 ($27,750 CAD) (December 31, 2016-$15,043 ; $20,197 CAD) in interest is included in accrued liabilities. The loans were repaid, with accrued interest, subsequent to the year-end, with the final payment made on April 3, 2018. See under subsequent events note 18(c) for an additional loan from Travellers. For the year ended December 31, 2017, $15,056 ($19,550 CAD) (2016-$14,532 ; $19,253 CAD) in interest was charged.

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2017
Capital Stock [Text Block]	13. Capital Stock At December 31, 2017, the Company had 150,000,000 of common shares authorized with a par value of $.0001 per share and 37,393,031 (2016- 34,128,910) common shares issued and outstanding. During the year, the Company raised $497,374 (December 31, 2016-$358,316) cash on a private placement, net of share issue costs of $48,100 (2016-$28,690), on the issuance of 850,151 (December 31, 2016- 2,581,564) common shares of the Company. On January 5, 2017 and January 30, 2017, the Company issued, in total, 1,620,000 common shares of the Company, determined to be valued at $469,800, to agents for their services in assisting in establishing the Line of Credit (see note 10(a)). On each of January 30, 2017 and June 8, 2017, the Company issued a total of 40,000 common shares to two new directors, determined to be valued at $11,600 and $13,200 respectively. On February 6, 2017, the Company issued 5,000 common shares and on August 23, 2017, the Company issued 4,000 common shares to a current employee for services and a new employee as an incentive to join the Company, respectively, determined to be valued at $1,450 and $4,000, respectively and included under office and administration in the consolidated statements of operations and comprehensive loss. On May 9, 2017, the Company issued 15,000 common shares, on June 8, 2017, another 20,000 common shares and then on August 23, 2017, a further 20,000 common shares to consultants for their services, determined to be valued at $4,950, $6,600 and $20,000 respectively. These services were included in professional fees in the consolidated statements of operations and comprehensive loss. On May 9, 2017, the Company issued 115,000 common shares on the exercise of the offer to acquire common shares at a price of $0.10 per common share by the VPCD. On September 5, 2017, the Company issued 5,000 common shares as compensation for a private placement, determined to be valued at $5,000. The services provided by the four new directors are included as directors’ compensation in the consolidated statements of operations and comprehensive loss. In addition, on September 11, 2017, the Company issued 529,970 common shares on the acquisition of assets, determined to be valued at $529,970 ($700,000 CAD), based on recent private placement pricing (see note 1). All non-cash transactions were valued based on the proceeds of a recent private placement. The Company also granted the CEO 3,000,000 restricted stock units (“RSU”), under a new consulting agreement effective January 1, 2017. The RSUs are to vest in three equal installments annually on January 1, 2018, 2019 and 2020. As at December 31, 2017, the Company recognized a stock compensation reserve of $330,000, representing one third of the total value of the award of $990,000, based on the pricing for a recent private placement offering. Refer also to note 18(f), subsequent events.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Taxes [Text Block]	14. Income Taxes The Company’s income tax provision has been calculated as follows: 2017 2016 Loss before income taxes $ (2,212,481 ) $ (551,529 ) Expected income tax recovery at the statutory rate of 35% (2016 – 26.5%) (774,368 ) (146,155 ) Foreign tax rate differences 188,061 - Foreign exchange effect on deferred tax assets (6,577 ) - Permanent differences 104,173 (2,718 ) Change in valuation allowance 488,711 148,873 Provision for income taxes $ - $ - Deferred tax assets and liabilities The tax effects of temporary differences that give rise to significant components of the deferred income tax assets and deferred income tax liabilities are presented below: 2017 2016 Net operating loss carry forwards $ 686,863 $ 328,929 Financing costs 209,074 - Depreciable and amortizable assets (78,297 ) - Total gross deferred income tax assets 817,640 328,929 Less: valuation allowance (817,640 ) (328,929 ) Total deferred income tax assets $ - $ - As at December 31, 2017 and 2016, the valuation allowance was due to the history of losses generated. The valuation allowance is reviewed periodically and if the assessment of the more likely than not criteria changes, the valuation allowance is adjusted accordingly. Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company computes tax asset benefits for net operating losses (“NOL”) carried forward. The Company has NOL available for carry forward of $2,591,934 ($3,251,705 CAD) (2016-$1,263,214 ; $1,696,044 CAD) which expire in the years 2022 through 2037. In addition, the Company has capital losses carried forward totaling $111,593 ($139,999 CAD). These losses can be carried forward indefinitely and can be used only against capital gains in Canada. The United States government enacted the Tax Act legislation (the “Act”) on December 22, 2017. The Act made broad and complex changes to the United States tax code, including but not limited to, a reduction to the United States federal corporate income tax rate from 35% to 21%; a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; eliminating the corporate alternative minimum tax (the “AMT”) and changing realization of AMT credits; changing rules relating to uses and limitations of NOL carry forwards created in tax years after December 31, 2017; changes to the limitations on available interest expense deductions; and changes to other existing deductions and business-related exclusions.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2017
Commitments [Text Block]	15 Commitments a) Effective January 1, 2017, new consulting agreements were finalized for the services of the President and for the CEO. The consulting agreements are for a period of three years, commencing January 1, 2017. For each of these two executive officers, the monthly fees are as follows: $3,986 ($5,000 CAD) for 2017 and $11,966 ($15,000 CAD) for 2018 and 2019. In addition, the CEO was granted 3,000,000 RSUs on January 1, 2017. The RSUs are to vest in three equal installments annually on January 1, 2018, 2019 and 2020. The Company has also agreed to reimburse certain out-of-pocket expenses incurred by each executive officer. The future minimum commitment under these consulting agreements, is as follows: 2018 $ 287,184 2019 287,184 $ 574,368 b) Effective January 1, 2017, the Company entered into a new three-year premises lease agreement with Haute at a monthly amount of $3,188 ($4,000 CAD) for 2017, $3,986 ($5,000 CAD) for 2018 and $4,783 ($6,000 CAD) for 2019. The Company is also responsible for all expenses and outlays in connection with its occupancy of the leased premises, including, but not limited to utilities, realty taxes and maintenance. The future minimum commitment under this premises lease agreement is as follows: 2018 $ 47,832 2019 57,396 $ 105,228 c) The Company is a partner in business led collaboration in the water sector, a program known as the Advanced Water Technologies (“AWT”) Program. This program is administered by the Southern Ontario Water Consortium to assist small and medium sized business in the Province of Ontario, Canada, leverage world-class research facility and academic expertise to develop and demonstrate water technologies for successful introduction to market. The Company’s commitment under this program is as follows: 2018 $ 39,116 The Company has already completed and provided its commitment for the first year of the program which ended March 31, 2017, which consisted of professional fees of $7,217 ($9,432 CAD) and a contribution to the capital requirements of the program, totaling $71,017 ($94,000 CAD), for equipment to be used in the AWT Program and to be retained by Fleming College, an academic institution. d) The Company’s was assigned the land lease on the purchase of certain assets of Astoria. The land lease, which comprises 13.88 acres in Roslin, Ontario, Canada, has a term expiring March 31, 2034. The basic monthly rent on the net lease is $2,391 ($3,000 CAD) and is subject to adjustment based on the consumer price index as published by Statistics Canada (“CPI”). To date, no adjustment for CPI has been charged by the landlord. The Company is also responsible for any property taxes, maintenance, insurance and utilities. In addition, the Company has the right to extend the lease for five further terms of five years each and one further term of five years less one day. The future minimum commitment under this land lease (excluding any CPI adjustment) is as follows: 2018 $ 28,692 2019 28,692 2020 28,692 2021 28,692 2022 28,692 Thereafter 322,785 $ 466,245 e) On April 9, 2018, a new one-year consulting agreement was finalized for the services of the Company’s CFO, effective April 1, 2018, at a monthly rate of $4,783 ($6,000 CAD).The Company has also agreed to reimburse certain out-of-pocket expenses incurred by the CFO. The future minimum commitment under this agreement is as follows: 2018 $ 43,047 2019 14,439 $ 57,396 f) PACE has provided the Company a letter of credit in favor of the Ministry of the Environment and Climate Change (“MOECC”) in the amount of $220,662 ($276,831 CAD) and, as security, has registered a charge of lease over the premises, located at 704 Phillipston Road, Roslin, Ontario, Canada. The Company is required to provide for environmental remediation and clean-up costs for its organic composting facility. The letter of credit is a requirement of the MOECC and is in connection with the financial assurance provide by the Company for it to be in compliance with the MOECCs environmental objectives. The MOECC regularly evaluates the Company’s organic composting facility to ensure compliance is adhered to and the letter of credit is subject to change by the MOECC. Since the fair value of the environmental remediation costs cannot be determined at this time, no estimate of such costs has been recorded in the accounts. As of December 31, 2017, the MOECC has not drawn on the letter of credit.

Segmented Information

Segmented Information	12 Months Ended
	Dec. 31, 2017
Segmented Information [Text Block]	16. Segmented Information The Company uses a management approach for determining segments. The management approach designates the internal organization that is used by management for making operating decisions and assessing performance as the source of the Company’s reportable segments. The Company’s management reporting structure provides for only one segment: renewable energy and operates in one country, Canada.

Economic Dependence

Economic Dependence	12 Months Ended
	Dec. 31, 2017
Economic Dependence [Text Block]	17. Economic Dependence The Company generates a substantial portion, 88%, of its revenue from four customers. The Company’s ability to continue operations is dependent on continuing to generate a similar amount of revenue from these customers.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Text Block]	18. Subsequent Events The Company’s management has evaluated subsequent events up to April 16, 2018, the date the consolidated financial statements were issued, pursuant to the requirements of ASC 855 and has determined the following to be material subsequent events: (a) On February 15, 2018, the Company received twelve-month extensions on two of its credit facilities with PACE, from February 2, 2018 and February 4, 2018 to February 2, 2019 and February 4, 2019, respectively. These two credit facilities continue to be payable on a monthly basis, interest only and bear interest at the same annual rate. (b) On February 16, 2018, the Company finalized a lease agreement on one of its mobile equipment, which was on monthly rental. The lease is for a period of forty-eight months, with the first two monthly instalments of $7,971 ($10,000 CAD), plus applicable harmonized sales taxes, followed by forty-six monthly blended instalments of principal and interest of $4,080 ($5,118 CAD), plus applicable harmonized sales taxes. The Company has the option to purchase the equipment on the forty- ninth month for an amount of $19,672 ($24,680 CAD), plus applicable harmonized sales taxes. The leasing agreement bears interest at the rate of 6.15% annually, compounded monthly, due January 27, 2022. (c) On April 3, 2018, Travellers provided a further loan to the Company in the amount of $159,420 ($200,000 CAD), due on demand, unsecured and bearing interest at the rate of 12% per annum. On April 4, 2018, a portion of the loan was used to pay its overdue monthly principal and interest instalments on the corporate term loan with PACE, totaling $120,464 ($151,128 CAD), which were due February 13 and March 13, 2018. And, on April 6, 2018, PACE agreed to permit the Company to defer its April, May and June principal and interest instalments on the corporate term loan, with the interest continuing to accrue during this period. (d) At a meeting of the Board of Directors on April 9, 2018, a new one-year consulting agreement was finalized for the services of the Company’s CFO, effective April 1, 2018, at a monthly rate of $4,783 ($6,000 CAD). The Company has also agreed to reimburse certain out-of-pocket expenses incurred by the CFO. (e) On April 11, 2018, three directors of the Company, each loaned the Company $19,928 ($25,000 CAD). The loans bear interest at the rate of 12% per annum, are due on demand, unsecured and are to be used for operations. (f) Subsequent to the end of the year, the Company raised $45,000 on a private placement, net of share issue costs of $5,000, on the issuance of 50,000 common shares. In addition, the Company issued 190,000 common shares in connection with a private placement that occurred prior to the end of the year and 1,000,000 common shares to the CEO in connection with the RSUs granted in his consulting agreement, effective on January 1, 2017.

Comparative Figures

Comparative Figures	12 Months Ended
	Dec. 31, 2017
Comparative Figures [Text Block]	19. Comparative Figures Certain of the prior year’s comparative figures have been reclassified to conform to the current year’s presentation.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Principles of consolidation [Policy Text Block]	a) Principles of consolidation The consolidated financial statements include the accounts of SusGlobal and its wholly-owned subsidiaries, SusGlobal Energy Canada Corp., incorporated on December 14, 2015, SusGlobal Energy Canada I Ltd., incorporated on December 15, 2015 and SusGlobal Energy Belleville Ltd., incorporated on July 27, 2017. All significant inter-company balances and transactions have been eliminated on consolidation.
Business Combinations [Policy Text Block]	b) Business combinations The Company has chosen to early adopt Audit Standards update No. 2017-01 (“ASU 2017-01”), which clarifies the definition of a business, with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses.
Use of estimates [Policy Text Block]	c) Use of estimates The preparation of the Company’s consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. Areas involving significant estimates and assumptions include: the allowance for doubtful accounts, inventory valuation, useful lives of long-lived and intangible assets, impairments of long-lived and intangible assets, valuation of asset acquisition, accruals, deferred income tax assets and related valuation allowance, accruals, environmental remediation costs and stock-based compensation. Actual results could differ from these estimates. These estimates are reviewed periodically and as adjustments become necessary, they are reported in earnings in the period in which they become available.
Cash and cash equivalents [Policy Text Block]	d) Cash and cash equivalents Cash and cash equivalents consist of deposits held in financial institutions and liquid investments with original maturities of three months or less at the time of purchase. There were no cash equivalents on December 31, 2017.
Trade receivables [Policy Text Block]	e) Trade receivables Trade receivables, which are recorded when billed and when services are performed, are claims against third parties that will be settled in cash. The carrying value of our receivables, net of an allowance for doubtful accounts, represents the estimated realizable value. An estimate of allowance for doubtful accounts is based on historical trends; type of customer, such as commercial or municipal; the age of outstanding trade receivables; and existing economic conditions. If events or changes in circumstances indicate that specific trade receivable balances may be impaired, further consideration is given to the collectability of those balances and the allowance is adjusted accordingly. Past-due trade receivable balances are written off when our internal collection efforts have been unsuccessful.
Financial instruments [Policy Text Block]	f) Financial instruments The Company classifies all financial instruments as held-for-trading, loans and receivables, or other financial liabilities. Loans and receivables and other financial liabilities are measured at amortized cost. Instruments classified as held for trading are measured at fair value with unrealized gains and losses recognized in the statement of operations and comprehensive loss. Debt transaction costs are allocated to the related debt and amortized over the life of the debt using the effective interest method. Equity transaction costs are recorded in equity. The Company has designated its cash and term deposit as held for trading, which is measured at fair value. Trade receivables are classified as loans and receivables, which is measured at amortized cost, which approximates fair value due to its short-term nature. Accounts payable and accrued liabilities are classified as other liabilities, which are measured at amortized cost, which approximates fair value due to their short-term nature. The carrying values of long-term debt, obligations under capital lease and loans payable to related party are also classified as other liabilities, which approximates fair value due to their market interest rate.
Fair value of financial instruments [Policy Text Block]	g) Fair value of financial instruments Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value, which are the following: a. Level 1 – Quoted prices in active markets for identical assets or liabilities. b. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. c. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company uses the following methods and significant assumptions to estimate fair values. The fair value of cash and term deposit is measured using Level 1 inputs.
Inventory [Policy Text Block]	h) Inventory Inventory, which consists of screened organic compost, is stated at the lower of cost and net realizable value, with net realizable value represented by the selling price. Cost is represented by production cost, which includes equipment rental, delivery and repairs and maintenance, direct wages and benefits, outside contractors and manufacturing overhead. Inventory quantities on hand are reviewed on a weekly basis and typically, there is no need to record provisions for excess or obsolete inventory as the inventory has a long shelf life. The inventory is stored outdoors and accumulated in a pile.
Intangible asset [Policy Text Block]	i) Intangible assets Intangible assets include a technology license, which is stated at cost less accumulated amortization and is amortized on a straight-line basis over the useful life which is the contract term of five years plus the renewal option of five years. Intangible assets also include environmental compliance approvals, which are stated at cost, have an indefinite useful life and are not amortized until their useful lives are determined to be no longer indefinite. The Company evaluates the intangible assets for permanent impairment when triggering events are identified and whether events and circumstances continue to support the indefinite useful life.
Long-lived assets [Policy Text Block]	j) Long-lived assets Long-lived assets are stated at cost. Equipment awaiting installation on site is not depreciated until it is commissioned. Depreciation is based on the estimated useful life of the asset and depreciated annually on a straight-line basis as follows: Category Rate Computer equipment 30% Computer software 50% Officer trailer 30% Signage 20% Machinery and equipment, including under capital lease 30% Automotive equipment 20% Gore cover system 10% Driveway and Paving 8% Composting buildings-over the term of the lease, which expires March 31, 2034
Impairment of long-lived assets [Policy Text Block]	k) Impairment of long-lived assets In accordance with Accounting Standards Codification (“ASC”) 360, “Property, Plant and Equipment”, long-lived assets to be held and used are analyzed for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events or circumstances have occurred that indicate possible impairment. If there are indications of impairment, the Company uses future undiscounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the carrying amounts are recoverable. In the event that such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value.
Debt issuance costs [Policy Text Block]	l) Debt issuance costs Debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability.
Environmental remediation costs [Policy Text Block]	m) Environmental remediation costs The Company accrues for costs associated with environmental remediation and clean-up obligations when such costs are probable and reasonably estimable. Such accruals are adjusted as further information develops or circumstances change.
Income taxes [Policy Text Block]	n) Income taxes The Company accounts for income taxes in accordance with Financial Accounting Standards Board (“FASB”) ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recorded for differences between the accounting and tax basis of the assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is recorded for the amount of income tax payable or receivable for the period increased or decreased by the change in deferred tax assets and liabilities during the period.
Revenue recognition [Policy Text Block]	o) Revenue recognition The Company’s revenues are from the tipping fees charged for waste delivery to the Company’s organic composting facility and from the sale of organic compost. The tipping fees charged for services are generally defined in service agreements and vary based on contract-specific terms such as frequency of service, type of waste, weight, volume and the general market factors influencing a region’s rates. The Company also generates revenue from fees charged for arrangements with haulers to haul waste to the Company’s organic composting facility, based on agreements with customers. Revenue is recognized as waste is accepted and collection is reasonably assured. The waste collected is processed, cured and screened before being sold as organic compost. The cost of these processes is accrued at the time of revenue recognition.
Loss per share [Policy Text Block]	p) Loss per share Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss by the weighted average number of common shares outstanding plus potentially dilutive securities outstanding for each year. The computation of diluted loss per share has not been presented as its effect would be anti-dilutive.
Stock-based compensation [Policy Text Block]	q) Stock-based compensation The Company records compensation costs related to stock-based awards in accordance with ASC 718, Compensation-Stock Compensation, whereby the Company measures stock-based compensation cost at the grant date based on the estimated fair value of the award. Compensation cost is recognized on a straight-line basis over the requisite service period of the award. The Company utilizes the Black-Scholes option-pricing model to estimate the fair value of stock options granted, which requires the input of highly subjective assumptions including: the expected option life, the risk-free rate, the dividend yield, the volatility of the Company’s stock price and an assumption for employee forfeitures. The risk-free rate is based on the U.S. treasury bill rate at the date of the grant with maturity dates approximately equal to the expected term of the option. The Company has not historically issued any dividends and does not expect to in the near future. Changes in any of these subjective input assumptions can materially affect the fair value estimates and the resulting stock-based compensation recognized.
Comprehensive Loss [Policy Text Block]	r) Comprehensive Loss The Company accounts for comprehensive loss in accordance with ASC 220, “Comprehensive Income,” which establishes standards for reporting and presentation of comprehensive loss and its components. Comprehensive loss is presented in the consolidated statements of stockholders’ equity (deficit) and consists of net loss and foreign currency translation adjustments.
Foreign currency translation [Policy Text Block]	s) Foreign currency translation The functional currency of the Company is Canadian dollar (the “CAD”). Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities are translated using the historical rate on the date of the transaction. All exchange gains or losses arising from translation of these foreign currency transactions are included in net income (loss) for the year. In translating the financial statements of the Company’s Canadian subsidiaries from their functional currency into the Company’s reporting currency of United States dollars (the “USD”), balance sheet accounts are translated using the closing exchange rate in effect at the balance sheet date and income and expense accounts are translated using an average exchange rate prevailing during the reporting period. Adjustments resulting from the translation, if any, are included in cumulative other comprehensive income (loss) in stockholders’ equity (deficiency). The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.

Significant Accounting Polici27

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Depreciation Computed on Straight-Line Method Over Estimated Useful Life [Table Text Block]	Category Rate Computer equipment 30% Computer software 50% Officer trailer 30% Signage 20% Machinery and equipment, including under capital lease 30% Automotive equipment 20% Gore cover system 10% Driveway and Paving 8%

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2017 2016 Technology License (net of accumulated amortization of $531 (2016- $331)) $ 1,470 $ 1,670 Environmental compliance approvals-indefinite life 145,630 - $ 147,100 $ 1,670

Long-lived Assets, net (Tables)

Long-lived Assets, net (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Long-lived Assets [Table Text Block]	2017 2016 Cost Accumulated Net book value Net book value Depreciation Composting buildings $ 2,344,075 $ 41,424 $ 2,302,651 $ - Gore cover system 934,201 27,248 906,953 - Driveway and paving 369,456 8,621 360,835 - Machinery and equipment 48,623 3,956 44,667 - Equipment under capital lease 242,183 12,622 229,561 - Office trailer 6,775 593 6,182 - Computer equipment 5,452 2,084 3,368 880 Computer software 7,333 1,069 6,264 - Automotive equipment 1,594 80 1,514 Signage 2,706 113 2,593 $ 3,962,398 $ 97,810 $ 3,864,588 $ 880

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Long-term Debt Instruments [Table Text Block]	Credit Credit Credit Corporate 2017 2016 Facility Facility Facility Term Total Total Loan (a) (b) (c) (d) Long-Term Debt $ 817,932 $ 457,428 $ 39,855 $ 2,846,220 $ 4,161,435 $ - Current portion (817,932 ) (457,428 ) (39,855 ) (513,685 ) (1,828,900 ) - Long-term Debt $ - $ - $ - $ 2,332,535 $ 2,332,535 $ -
Schedule of Repayments [Table Text Block]	2018 $ 1,828,900 2019 556,320 2020 602,103 2021 652,468 2022 521,644 Total $ 4,161,435

Obligations under Capital Lea31

Obligations under Capital Lease (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Capital Leased Assets [Table Text Block]	2017 2016 (a) (b) Total Total Obligations under Capital Lease $ 10,798 $ 208,986 $ 219,784 $ - Less: current portion (10,798 ) (48,406 ) (59,204 ) - Obligations under Capital Lease $ - $ 160,580 $ 160,580 $ -
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	2018 $ 71,640 2019 55,863 2020 55,863 2021 64,694 248,060 Less: imputed interest (28,276 ) Total $ 219,784

Loans Payable to Related Party

Loans Payable to Related Party (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Related Party Transactions [Table Text Block]	2017 2016 Travellers International Inc. $ 15,942 $ 217,482

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2017 2016 Loss before income taxes $ (2,212,481 ) $ (551,529 ) Expected income tax recovery at the statutory rate of 35% (2016 – 26.5%) (774,368 ) (146,155 ) Foreign tax rate differences 188,061 - Foreign exchange effect on deferred tax assets (6,577 ) - Permanent differences 104,173 (2,718 ) Change in valuation allowance 488,711 148,873 Provision for income taxes $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2017 2016 Net operating loss carry forwards $ 686,863 $ 328,929 Financing costs 209,074 - Depreciable and amortizable assets (78,297 ) - Total gross deferred income tax assets 817,640 328,929 Less: valuation allowance (817,640 ) (328,929 ) Total deferred income tax assets $ - $ -

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
The President and CEO [Member]
Commitments [Table Text Block]	2018 $ 287,184 2019 287,184 $ 574,368
Haute Inc [Member]
Commitments [Table Text Block]	2018 $ 47,832 2019 57,396 $ 105,228
Advanced Water Technologies Program [Member]
Commitments [Table Text Block]	2018 $ 39,116
Astoria Organic Matters Ltd. [Member]
Commitments [Table Text Block]	2018 $ 28,692 2019 28,692 2020 28,692 2021 28,692 2022 28,692 Thereafter 322,785 $ 466,245
Chief Financial Officer [Member]
Commitments [Table Text Block]	2018 $ 43,047 2019 14,439 $ 57,396

Nature of Business and Basis 35

Nature of Business and Basis of Presentation (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017$ / shares
Nature Of Business And Basis Of Presentation 1	$ 5
Nature Of Business And Basis Of Presentation 2	5
Nature Of Business And Basis Of Presentation 3	1
Nature Of Business And Basis Of Presentation 4	$ 1

Going Concern (Narrative) (Deta

Going Concern (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)
Going Concern 1	$ 2,238,911
Going Concern 2	487,703
Going Concern 3	2,212,481
Going Concern 4	551,529
Going Concern 5	4,660,296
Going Concern 6	$ 2,447,815

Financial Instruments (Narrativ

Financial Instruments (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD ($)
Financial Instruments 1	$ 4,161,435
Financial Instruments 2		$ 5,220,719
Financial Instruments 3	$ 0
Financial Instruments 4	5.00%	5.00%
Financial Instruments 5	91.00%	91.00%
Financial Instruments 6	36.00%	36.00%
Financial Instruments 7	10.00%	10.00%
Financial Instruments 8	88.00%	88.00%
Financial Instruments 9	$ 6,056
Financial Instruments 10	$ 5,108

Trade Receivables (Narrative) (

Trade Receivables (Narrative) (Details) - 12 months ended Dec. 31, 2017	USD ($)d	CAD ($)d
Trade Receivables 1	$ 208,102
Trade Receivables 2		$ 261,075
Trade Receivables 3 | d	90	90
Trade Receivables 4	70.00%	70.00%
Trade Receivables 5	$ 145,671
Trade Receivables 6		$ 182,752
Trade Receivables 7	$ 61,594
Trade Receivables 8		$ 79,982

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)shares	Dec. 31, 2017CAD ($)shares
Intangible Assets 1	$ 1
Intangible Assets 2 | shares	20,000	20,000
Intangible Assets 3	$ 2,000
Intangible Assets 4	$ 145,630
Intangible Assets 5		$ 182,700

Long-lived Assets, net (Narrati

Long-lived Assets, net (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD ($)
Long-lived Assets, Net 1	$ 3,122,498
Long-lived Assets, Net 2		$ 3,917,300
Long-lived Assets, Net 3	529,970	529,970
Long-lived Assets, Net 4	$ 529,970
Long-lived Assets, Net 5		$ 700,000
Long-lived Assets, Net 6	$ 23,318
Long-lived Assets, Net 7		$ 29,253

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD ($)
Related Party Transactions 1	$ 46,206
Related Party Transactions 2		$ 60,000
Related Party Transactions 3	45,289
Related Party Transactions 4		60,000
Related Party Transactions 5	46,206
Related Party Transactions 6		60,000
Related Party Transactions 7	45,289
Related Party Transactions 8		60,000
Related Party Transactions 9	36,965
Related Party Transactions 10		48,000
Related Party Transactions 11	36,230
Related Party Transactions 12		48,000
Related Party Transactions 13	36,965
Related Party Transactions 14		48,000
Related Party Transactions 15	6,037
Related Party Transactions 16		8,000
Related Party Transactions 17	111,426
Related Party Transactions 18		139,789
Related Party Transactions 19	95,396
Related Party Transactions 20		128,083
Related Party Transactions 21	102,935
Related Party Transactions 22		129,137
Related Party Transactions 23	61,982
Related Party Transactions 24		83,220
Related Party Transactions 1	15,056
Related Party Transactions 26		19,550
Related Party Transactions 27	14,532
Related Party Transactions 28		19,253
Related Party Transactions 29	22,120
Related Party Transactions 30		27,750
Related Party Transactions 31	$ 15,043
Related Party Transactions 32		$ 20,197
Related Party Transactions 33	3,000,000	3,000,000
Related Party Transactions 34	$ 330,000
Related Party Transactions 35	990,000
Related Party Transactions 36	63,223
Related Party Transactions 37		$ 82,097
Related Party Transactions 38	$ 31,702
Related Party Transactions 39		$ 42,000

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - 12 months ended Dec. 31, 2017	USD ($)shares	CAD ($)shares
Long-term Debt 1	$ 4,407,150
Long-term Debt 2		$ 5,500,000
Long-term Debt 3	$ 1,232,960
Long-term Debt 4		$ 1,600,000
Long-term Debt 5	1.25%	1.25%
Long-term Debt 6	8.00%	8.00%
Long-term Debt 7	$ 1,232,960
Long-term Debt 8		$ 1,600,000
Long-term Debt 9	3,300,000	3,300,000
Long-term Debt 10 | shares	500,000	500,000
Long-term Debt 11	2,000,000	2,000,000
Long-term Debt 12	$ 462,360
Long-term Debt 13		$ 600,000
Long-term Debt 14	39,563
Long-term Debt 15		50,000
Long-term Debt 16	$ 3,055,836
Long-term Debt 17		$ 3,724,147
Long-term Debt 18	1.25%	1.25%
Long-term Debt 19	8.00%	8.00%
Long-term Debt 20	$ 60,232
Long-term Debt 21		$ 75,564
Long-term Debt 22	3,282,989
Long-term Debt 23		4,000,978
Long-term Debt 24	151,644
Long-term Debt 25		$ 196,915
Long-term Debt 26	$ 0

Obligations under Capital Lea43

Obligations under Capital Lease (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD ($)
Obligations Under Capital Lease 1	$ 13,923
Obligations Under Capital Lease 2		$ 17,180
Obligations Under Capital Lease 3	$ 1,011
Obligations Under Capital Lease 4		$ 1,268
Obligations Under Capital Lease 5	5.95%	5.95%
Obligations Under Capital Lease 6	$ 228,489
Obligations Under Capital Lease 7		$ 286,650
Obligations Under Capital Lease 8	4,655
Obligations Under Capital Lease 9		5,840
Obligations Under Capital Lease 10	$ 22,797
Obligations Under Capital Lease 11		$ 28,600
Obligations Under Capital Lease 12	5.982%	5.982%
Obligations Under Capital Lease 13	$ 2,200
Obligations Under Capital Lease 14		$ 2,857
Obligations Under Capital Lease 15	$ 0

Loans Payable to Related Part44

Loans Payable to Related Party (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD ($)
Loans Payable To Related Party 1	$ 15,942
Loans Payable To Related Party 2		$ 20,000
Loans Payable To Related Party 3	$ 217,482
Loans Payable To Related Party 4		$ 292,000
Loans Payable To Related Party 5	12.00%	12.00%
Loans Payable To Related Party 6	$ 22,120
Loans Payable To Related Party 7		$ 27,750
Loans Payable To Related Party 8	15,043
Loans Payable To Related Party 9		20,197
Loans Payable To Related Party 10	15,056
Loans Payable To Related Party 11		19,550
Loans Payable To Related Party 12	$ 14,532
Loans Payable To Related Party 13		$ 19,253

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details) - 12 months ended Dec. 31, 2017	USD ($)$ / sharesshares	CAD ($)shares
Capital Stock 1	150,000,000	150,000,000
Capital Stock 2 | $ / shares	$ 0.0001
Capital Stock 3	37,393,031	37,393,031
Capital Stock 4 | shares	34,128,910	34,128,910
Capital Stock 5	$ 497,374
Capital Stock 6	358,316
Capital Stock 7	48,100
Capital Stock 8	$ 28,690
Capital Stock 9	850,151	850,151
Capital Stock 10 | shares	2,581,564	2,581,564
Capital Stock 11 | shares	1,620,000	1,620,000
Capital Stock 12	$ 469,800
Capital Stock 13 | shares	40,000	40,000
Capital Stock 14	$ 11,600
Capital Stock 15	$ 13,200
Capital Stock 16 | shares	5,000	5,000
Capital Stock 17 | shares	4,000	4,000
Capital Stock 18	$ 1,450
Capital Stock 19	$ 4,000
Capital Stock 20 | shares	15,000	15,000
Capital Stock 21 | shares	20,000	20,000
Capital Stock 22 | shares	20,000	20,000
Capital Stock 23	$ 4,950
Capital Stock 24	6,600
Capital Stock 25	$ 20,000
Capital Stock 26 | shares	115,000	115,000
Capital Stock 27	$ 0.10
Capital Stock 28 | shares	5,000	5,000
Capital Stock 29	$ 5,000
Capital Stock 30 | shares	529,970	529,970
Capital Stock 31	$ 529,970
Capital Stock 32		$ 700,000
Capital Stock 33	3,000,000	3,000,000
Capital Stock 34	$ 330,000
Capital Stock 35	$ 990,000

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD ($)
Income Taxes 1	$ 2,591,934
Income Taxes 2		$ 3,251,705
Income Taxes 3	1,263,214
Income Taxes 4		1,696,044
Income Taxes 5	$ 111,593
Income Taxes 6		$ 139,999
Income Taxes 7	35.00%	35.00%
Income Taxes 8	21.00%	21.00%

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) - 12 months ended Dec. 31, 2017	USD ($)a	CAD ($)a
Commitments 1	$ 3,986
Commitments 2		$ 5,000
Commitments 3	$ 11,966
Commitments 4		$ 15,000
Commitments 5	3,000,000	3,000,000
Commitments 6	$ 3,188
Commitments 7		$ 4,000
Commitments 8	3,986
Commitments 9		5,000
Commitments 10	4,783
Commitments 11		6,000
Commitments 12	7,217
Commitments 13		9,432
Commitments 14	$ 71,017
Commitments 15		$ 94,000
Commitments 16 | a	13.88	13.88
Commitments 17	$ 2,391
Commitments 18		$ 3,000
Commitments 19	4,783
Commitments 20		6,000
Commitments 21	$ 220,662
Commitments 22		$ 276,831

Economic Dependence (Narrative)

Economic Dependence (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017
Economic Dependence 1	88.00%

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - 12 months ended Dec. 31, 2017	USD ($)shares	CAD ($)shares
Subsequent Events 1	$ 7,971
Subsequent Events 2		$ 10,000
Subsequent Events 3	4,080
Subsequent Events 4		5,118
Subsequent Events 5	$ 19,672
Subsequent Events 6		$ 24,680
Subsequent Events 7	6.15%	6.15%
Subsequent Events 8	$ 159,420
Subsequent Events 9		$ 200,000
Subsequent Events 10	12.00%	12.00%
Subsequent Events 11	$ 120,464
Subsequent Events 12		$ 151,128
Subsequent Events 13	4,783
Subsequent Events 14		6,000
Subsequent Events 15	$ 19,928
Subsequent Events 16		$ 25,000
Subsequent Events 17	12.00%	12.00%
Subsequent Events 18	$ 45,000
Subsequent Events 19	$ 5,000
Subsequent Events 20 | shares	50,000	50,000
Subsequent Events 21 | shares	190,000	190,000
Subsequent Events 22 | shares	1,000,000	1,000,000

Depreciation Computed on Straig

Depreciation Computed on Straight-Line Method Over Estimated Useful Life (Details)	12 Months Ended
	Dec. 31, 2017
Computer equipment [Member]
Long-lived Assets, Estimated Useful Lives	30
Computer software [Member]
Long-lived Assets, Estimated Useful Lives	50
Officer trailer [Member]
Long-lived Assets, Estimated Useful Lives	30
Signage [Member]
Long-lived Assets, Estimated Useful Lives	20
Machinery and equipment, including under capital lease [Member]
Long-lived Assets, Estimated Useful Lives	30
Automotive equipment [Member]
Long-lived Assets, Estimated Useful Lives	20
Gore cover system [Member]
Long-lived Assets, Estimated Useful Lives	10
Driveway and Paving [Member]
Long-lived Assets, Estimated Useful Lives	8

Schedule of Finite-Lived Intang

Schedule of Finite-Lived Intangible Assets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets	$ 147,100	$ 1,670
Technology License [Member]
Accumulated Amortization	531	331
Intangible Assets	1,470	1,670
Environmental compliance approvals [Member]
Intangible Assets	$ 145,630	$ 0

Schedule of Long-lived Assets (

Schedule of Long-lived Assets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Cost	$ 3,962,398
Accumulated Depreciation	97,810
Net book value	3,864,588	$ 880
Composting buildings [Member]
Cost	2,344,075
Accumulated Depreciation	41,424
Net book value	2,302,651	0
Gore cover system [Member]
Cost	934,201
Accumulated Depreciation	27,248
Net book value	906,953	0
Driveway and Paving [Member]
Cost	369,456
Accumulated Depreciation	8,621
Net book value	360,835	0
Machinery and equipment, including under capital lease [Member]
Cost	48,623
Accumulated Depreciation	3,956
Net book value	44,667	0
Equipment under capital lease [Member]
Cost	242,183
Accumulated Depreciation	12,622
Net book value	229,561	0
Officer trailer [Member]
Cost	6,775
Accumulated Depreciation	593
Net book value	6,182	0
Computer equipment [Member]
Cost	5,452
Accumulated Depreciation	2,084
Net book value	3,368	880
Computer software [Member]
Cost	7,333
Accumulated Depreciation	1,069
Net book value	6,264	$ 0
Automotive equipment [Member]
Cost	1,594
Accumulated Depreciation	80
Net book value	1,514
Signage [Member]
Cost	2,706
Accumulated Depreciation	113
Net book value	$ 2,593

Schedule of Long-term Debt Inst

Schedule of Long-term Debt Instruments (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Long-Term Debt	$ 4,161,435	$ 0
Current portion	(1,828,900)	0
Long-term Debt	2,332,535	$ 0
Credit facility (a) [Member]
Long-Term Debt	817,932
Current portion	(817,932)
Long-term Debt	0
Credit facility (b) [Member]
Long-Term Debt	457,428
Current portion	(457,428)
Long-term Debt	0
Credit facility (c) [Member]
Long-Term Debt	39,855
Current portion	(39,855)
Long-term Debt	0
Corporate Term Loan [Member]
Long-Term Debt	2,846,220
Current portion	(513,685)
Long-term Debt	$ 2,332,535

Schedule of Repayments (Details

Schedule of Repayments (Details) - Long-term Debt [Member]	Dec. 31, 2017USD ($)
2,018	$ 1,828,900
2,019	556,320
2,020	602,103
2,021	652,468
2,022	521,644
Total	$ 4,161,435

Schedule of Capital Leased Asse

Schedule of Capital Leased Assets (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Obligations under Capital Lease	$ 219,784	$ 0
Less: current portion	(59,204)	0
Obligations under capital lease	160,580	$ 0
Capital Lease (a) [Member]
Obligations under Capital Lease	10,798
Less: current portion	(10,798)
Obligations under capital lease	0
Capital Lease (b) [Member]
Obligations under Capital Lease	208,986
Less: current portion	(48,406)
Obligations under capital lease	$ 160,580

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments for Capital Leases (Details)	Dec. 31, 2017USD ($)
2,018	$ 71,640
2,019	55,863
2,020	55,863
2,021	64,694
Minimum Payments Due	248,060
Less: imputed interest	(28,276)
Total	$ 219,784

Schedule of Related Party Trans

Schedule of Related Party Transactions (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Travellers International Inc.	$ 15,942	$ 217,482

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Loss before income taxes	$ (2,212,481)	$ (551,529)
Statutory rate	35.00%	26.50%
Expected income tax recovery at the statutory rate	$ (774,368)	$ (146,155)
Foreign tax rate differences	188,061	0
Foreign exchange effect on deferred tax assets	(6,577)	0
Permanent differences	104,173	(2,718)
Change in valuation allowance	488,711	148,873
Provision for income taxes	$ 0	$ 0

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Net operating loss carry forwards	$ 686,863	$ 328,929
Financing costs	209,074	0
Depreciable and amortizable assets	(78,297)	0
Total gross deferred income tax assets	817,640	328,929
Less: valuation allowance	(817,640)	(328,929)
Total deferred income tax assets	$ 0	$ 0

Commitments (Details)

Commitments (Details)	Dec. 31, 2017USD ($)
The President and CEO [Member]
2,018	$ 287,184
2,019	287,184
Total	574,368
Haute Inc [Member]
2,018	47,832
2,019	57,396
Total	105,228
Advanced Water Technologies Program [Member]
2,018	39,116
Astoria Organic Matters Ltd. [Member]
2,018	28,692
2,019	28,692
2,020	28,692
2,021	28,692
2,022	28,692
Thereafter	322,785
Total	466,245
Chief Financial Officer [Member]
2,018	43,047
2,019	14,439
Total	$ 57,396