Body and Mind (BMMJ) 10-Q 25 Mar 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2019	Mar. 25, 2019
Document And Entity Information
Entity Registrant Name	BODY & MIND INC.
Entity Central Index Key	0001715611
Document Type	10-Q
Document Period End Date	Jan. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		72,628,084
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	true

Consolidated Interim Balance Sh

Consolidated Interim Balance Sheets - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Current
Cash and cash equivalents	$ 2,718,739	$ 324,837
Amounts receivable	779,063	632,477
Prepaids	78,176	99,014
Inventory (Note 5)	1,568,591	953,417
Total current assets	5,144,569	2,009,745
Investment in NMG Ohio LLC (Note 16)	2,106,431	77,600
Investment in GLDH (Note 17)	5,752,180
Property and Equipment (Note 6)	2,619,757	2,615,898
Brand and Licenses (Note 13)	8,172,000	8,172,000
Goodwill (Note 13)	2,635,721	2,635,721
TOTAL ASSETS	26,430,658	15,510,964
Current
Accounts payables	813,903	447,703
Accrued liabilities	95,238	95,481
Income taxes	462,306	239,358
Due to related parties (Note 7)	5,592	51,081
Notes payable (Note 8)	4,342,362	2,175,000
Total Current Liabilities	5,719,401	3,008,623
Convertible Debenture (Note 9)	1,161,500
Deferred Tax Liability	1,716,120	1,716,120
TOTAL LIABILITIES	8,597,021	4,724,743
STOCKHOLDERS' EQUITY
Capital Stock– Statement 3(Note 10) Authorized: 900,000,000 Common Shares – Par Value $0.0001 Issued and Outstanding: 72,628,084 (31 July 2018 – 47,774,817) Common Shares	7,263	4,778
Additional Paid-in Capital	26,690,455	16,918,082
Shares to be Issued (Note 13)	75,939	103,267
Subscriptions receivable	(787,123)
Equity component of convertible debenture	88,797
Other Comprehensive Income	506,091	532,405
Deficit	(8,747,785)	(6,772,311)
TOTAL STOCKHOLDERS' EQUITY	17,833,637	10,786,221
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 26,430,658	$ 15,510,964

Consolidated Interim Balance _2

Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2019	Jul. 31, 2018
STOCKHOLDERS' EQUITY
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	72,628,084	47,774,817
Common stock, shares outstanding	72,628,084	47,774,817

Consolidated Interim Statements

Consolidated Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Consolidated Interim Statements Of Operations
Sales	$ 1,195,745	$ 831,455	$ 2,521,723	$ 831,455
Sales tax	(115,927)		(247,346)
Cost of sales	(575,948)	(268,175)	(1,313,569)	(268,175)
Total	503,870	563,280	960,808	563,280
General and Administrative Expenses
Accounting and legal (Note 7)	218,899	120,123	297,280	146,856
Consulting fees (Note 15)	107,687	64,592	110,287	117,152
Depreciation	3,348	1,575	6,488	1,575
Insurance	16,538	4,935	38,776	4,935
Interest expense	202,065		202,017
Listing fees		271,408		471,408
Management fees (Note 7)	114,430	94,086	167,274	116,026
Office and miscellaneous	325,527	131,263	410,619	193,425
Regulatory, filing and transfer agent fees	41,853	5,057	49,049	15,907
Rent	18,000	11,000	36,362	11,000
Salaries and wages	188,965	96,341	383,140	96,341
Stock-based compensation (Note 10)	870,808	733,679	870,808	733,679
Travel	11,703	2,087	13,726	4,559
Total	(2,119,823)	(1,536,146)	(2,585,826)	(1,912,863)
Loss Before Other Items	(1,615,953)	(972,866)	(1,625,018)	(1,349,583)
Other Items
Foreign exchange, net	(24,393)	3,434	(95,949)	(69,469)
Loss of equity investee (Note 16)	(23,939)		(31,559)
Write off of amounts receivable		5		(883)
Net Loss for the Period Before Income Tax	(1,664,285)	(969,427)	(1,752,526)	(1,419,935)
Income tax expense	(99,394)		(222,948)
Net Loss for the Period	(1,763,679)	(969,427)	(1,975,474)	(1,419,935)
Other Comprehensive Income (Loss)
Foreign currency translation adjustment	(120,725)	206,648	(26,314)	132,920
Comprehensive Loss for the Period	$ (1,884,404)	$ (762,779)	$ (2,001,788)	$ (1,287,015)
Loss per Share - –Basic and Diluted	$ (0.03)	$ (0.02)	$ (0.03)	$ (0.05)
Weighted Average Number of Shares Outstanding	66,697,215	43,239,457	57,236,016	31,188,620

Consolidated Interim Statemen_2

Consolidated Interim Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Shares to be Issued	Subscriptions Receivable	Equity component of Convertible debenture	Other Comprehensive Income	Deficit	Total
Beginning Balance, Shares at Jul. 31, 2017	19,137,783
Beginning Balance, Amount at Jul. 31, 2017	$ 1,914	$ 4,954,932				$ 356,828	$ (4,991,251)	$ 322,423
Private placements (Note 10), Shares	9,739,534
Private placements (Note 10), Amount	$ 974	5,025,520						5,026,494
Acquisition of Nevada Medical Group LLC (Notes 10 and 13), Shares	18,827,000
Acquisition of Nevada Medical Group LLC (Notes 10 and 13), Amount	$ 1,883	6,335,482	135,202					6,472,567
Share issue costs, Amount		(219,459)						(219,459)
Issuance of escrowed shares (Notes 10 and 13), Shares	70,500
Issuance of escrowed shares (Notes 10 and 13), Amount	$ 7	31,928	(31,935)
Stock-based compensation (Note 10)		789,679						789,679
Foreign currency translation adjustment						175,577		175,577
Loss for the year							(1,781,060)	(1,781,060)
Ending Balance, Shares at Jul. 31, 2018	47,774,817
Ending Balance, Amount at Jul. 31, 2018	$ 4,778	16,918,082	103,267			532,405	(6,772,311)	10,786,221
Private placements (Note 10), Shares	16,000,000
Private placements (Note 10), Amount	$ 1,600	4,882,240						4,883,840
Exercise of warrants (Note 10), Shares	3,206,160
Exercise of warrants (Note 10), Amount	$ 321	1,204,875						1,205,196
Share issue costs, Shares	322,581
Share issue costs, Amount	$ 31	(270,767)						(270,736)
Issuance of escrowed shares (Notes 10 and 13), Shares	70,500
Issuance of escrowed shares (Notes 10 and 13), Amount	$ 7	27,321	(27,328)
Stock-based compensation (Note 10)		870,808						870,808
Foreign currency translation adjustment						(26,314)		(26,314)
Finance fee for promissory note (Note 8), Shares	1,105,083
Finance fee for promissory note (Note 8), Amount	$ 111	822,383						822,494
Investment agreement with Australis (Note 15), Shares	1,768,545
Investment agreement with Australis (Note 15), Amount	$ 177	786,946		(787,123)
Acquisition of NMG Ohio LLC (Note 16), Shares	2,380,398
Acquisition of NMG Ohio LLC (Note 16), Amount	$ 238	1,448,567						1,448,805
Equity component of convertible debenture (Note 9)					88,797			88,797
Loss for the year							(1,975,474)	(1,975,474)
Ending Balance, Shares at Jan. 31, 2019	72,628,084
Ending Balance, Amount at Jan. 31, 2019	$ 7,263	$ 26,690,455	$ 75,939	$ (787,123)	$ 88,797	$ 506,091	$ (8,747,785)	$ 17,833,637

Consolidated Interim Statemen_3

Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Cash Resources Provided By (Used In) Operating Activities
Loss for the period	$ (1,975,474)	$ (1,419,935)
Items not affecting cash:
Accrued interest and accretion	207,222
Depreciation	141,901	1,575
Foreign exchange	2,386
Income tax	222,948
Loss on equity investment	31,559
Stock-based compensation	870,808	733,679
Write off of amounts receivable		883
Amounts receivable and prepaids	(125,748)	(298,713)
Inventory	(615,174)	(104,034)
Trade payables and accrued liabilities	369,957	(65,702)
Due to related parties	(45,489)	7,675
Net Cash Used In Operating Activities	(915,104)	(1,144,572)
Investing Activities
Business combination, net of cash acquired		(2,444,663)
Pepper Lane North deposits		(250,000)
Investment in NMG Ohio LLC	(612,619)
Investment in GLDH	(5,752,180)
Purchase of property and equipment	(145,760)	(85,335)
Net Cash Used In Investing Activities	(6,510,559)	(2,779,998)
Financing Activities
Issuance of shares, net of share issue costs	5,818,300	5,103,656
Loans obtained	5,202,579
Loans repaid	(1,175,000)
Net Cash Provided by Financing Activities	9,845,879	5,103,656
Effect of exchange rate changes on cash	(26,314)	132,920
Net Increase in Cash	2,393,902	1,312,006
Cash-Beginning of Period	324,837	366,584
Cash-End of Period	$ 2,718,739	$ 1,678,590

Nature and Continuance of Opera

Nature and Continuance of Operations	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
1. Nature and Continuance of Operations	Body and Mind Inc. (the “Company”) was incorporated on 5 November 1998 in the State of Delaware, USA, under the name Concept Development Group, Inc. In May 2004, the Company acquired 100% of Kaleidoscope Venture Capital, Inc. (formerly Vocalscape Networks, Inc.) (“Kaleidoscope”) and changed its name to Vocalscape, Inc. In November 2005, the Company changed its name to Nevstar Precious Metals Inc. and in September 2008, the Company changed its name to Deploy Technologies Inc. On 14 November 2017, the Company acquired Nevada Medical Group, LLC (“NMG”) and changed its name to Body and Mind Inc. The Company is now a supplier and grower of medical and recreational marijuana in the state of Nevada. These unaudited consolidated interim financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). These unaudited consolidated interim financial statements do not include all information and footnotes required by GAAP for complete financial statements. Except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended 31 July 2018. The unaudited consolidated interim financial statements should be read in conjunction with the Company’s audited financial statements for the year ended 31 July 2018. In the opinion of management, all adjustments considered necessary for fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended 31 January 2019 are not necessarily indicative of the results that may be expected for the year ending 31 July 2019. These unaudited consolidated interim financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. At 31 January 2019, the Company had cash of $2,718,739 (31 July 2018 – $324,837) and a working capital deficit of $574,832 (31 July 2018 – $998,878). Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. Management believes that the Company’s capital resources will not be adequate to continue operating and maintaining its business strategy for the next 12 months. If the Company is unable to raise additional capital in the near future, management expects that the Company will need to curtail operations, seek additional capital on less favourable terms and/or pursue other remedial measures. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. At 31 January 2019, the Company had incurred losses from activities to date. Although management is currently attempting to implement its business plan, and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Principles of Consolidation These consolidated financial statements include the financial statements of the Company and its wholly-owned subsidiary, DEP Nevada Inc. (“Dep Nevada”), incorporated in the State of Nevada on 10 August 2017, and Nevada Medical Group LLC (“NMG”) from the date of acquisition on 14 November 2017. All inter-company transactions are eliminated upon consolidation.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
2. Recent Accounting Pronouncements	In February 2016, the FASB issued ASU No. 2016-02 (Topic 842) "Leases." Topic 842 supersedes the lease recognition requirements in Accounting Standards Codification (“ASC”) Topic 840 "Leases." Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. Topic 842 is effective for annual reporting periods and interim periods within those years beginning after 15 December 2018. Early adoption by public entities is permitted. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements, and there are certain optional practical expedients that an entity may elect to apply. Full retrospective application is prohibited. The Company is currently evaluating the impact that this new standard will have on its financial statements. In June 2016, the FASB issued ASU No. 2016-13 "Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years beginning after 15 December 2019. The Company does not anticipate this amendment to have a significant impact on the financial statements.

Significant Accounting Policies

Significant Accounting Policies	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
3. Significant Accounting Policies	The following is a summary of significant accounting policies used in the preparation of these consolidated financial statements. Basis of presentation The financial statements of the Company have been prepared in accordance with GAAP and are expressed in U.S. dollars. The Company’s fiscal year end is 31 July. Cash and cash equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less. Derivative financial instruments The Company has not, to the date of these financial statements, entered into derivative instruments. Amounts receivable Amounts receivable represents amounts owed from customers for sale of medical and recreational marijuana and sales tax recoverable. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probably credit losses in the existing accounts receivable balance. The Company determines the allowance for doubtful accounts based on historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a quarterly basis. As at 31 January 2019 and 31 July 2018, the Company has no allowance for doubtful accounts. Revenue recognition In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new standard is based on the principle that revenue should be recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Since its initial release, the FASB has issued several amendments to the standard, which include clarification of accounting guidance related to identification of performance obligations and principal versus agent considerations. Topic 606 became effective for the Company in the first quarter of the 2019 fiscal year. The adoption of this guidance had no impact on the Company’s financial statements. The Company derives revenue primarily from the sale of medical and recreational marijuana. In accordance with ASC 606, revenue is recognized when persuasive evidence of an arrangement exists, the services have been rendered and the goods have been delivered, the amount is fixed and determinable, and collection is reasonably assured. The Company does not have standard terms that permit return of product; however, in certain markets where returns occur management estimates the amount of returns as variable consideration based on historical return experience and adjust revenue accordingly. Products that do not meet the Company’s high quality standards are returned by the customer or recalled and destroyed and are recorded as a reduction of revenue. The reversal of revenue is recorded upon determination that the product will be recalled and destroyed. Management estimates the costs required to facilitate product returns and record them in cost of goods sold as required. Inventory Inventory consists of raw material, work in progress (live plants and plants in the drying process), finished goods, and consumables. The Company values its raw material, finished goods and consumables at the lower of the actual costs or its current estimated market value less costs to sell. The Company values its work in progress at cost. The Company periodically reviews its inventory for obsolete and potentially impaired items. Property and equipment Property and equipment are stated at cost and are amortized over their estimated useful lives on a straight-line basis: Office equipment 7 years Cultivation equipment 7 years Production equipment 7 years Kitchen equipment 7 years Vehicles 7 years Vault equipment 7 years Leasehold improvements 15 years Brands and licenses Intangible assets acquired from third parties are measured initially at fair value and either classified as indefinite life or finite life depending on their characteristics. Intangible assets with indefinite lives are tested for impairment at least annually and intangible assets with finite lives are reviewed for indicators of impairment at least annually. The Company’s brands and licenses have indefinite lives; therefore no amortization is recognized. Start-up expenses The Company has adopted ASC 720-15, “Start-Up Costs”, which requires that costs associated with start-up activities be expensed as incurred. Accordingly, start-up costs associated with the Company’s formation have been included in the Company’s expenses for the period from the date of inception. Income taxes Deferred income taxes are reported for timing differences between items of income or expense reported in the consolidated financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes”, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not. Basic and diluted net loss per share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excluded all dilutive potential shares if their effect is anti-dilutive. Segments of an enterprise and related information ASC 280, “Segment Reporting” establishes guidance for the way that public companies report information about operating segments in annual consolidated financial statements and requires reporting of selected information about operating segments in interim consolidated financial statements issued to the public. It also establishes standards for disclosures regarding products and services, geographic areas and major customers. ASC 280 defines operating segments as components of a company about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company has evaluated this Codification and does not believe it is applicable at this time. Comprehensive loss ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income/loss and its components in the consolidated financial statements. As at 31 January 2019, the Company reported foreign currency translation adjustments as other comprehensive income or loss and included a schedule of comprehensive income/loss in the consolidated financial statements. Foreign currency translation The Company’s functional currency is Canadian dollars and reporting currency is U.S. dollars. The Company’s subsidiary, NMG, has a functional currency of U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. Use of estimates and assumptions The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates. Comparative figures Certain comparative figures have been adjusted to conform to the current year’s presentation.

Financial Instruments

Financial Instruments	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
4. Financial Instruments	The following table represents the Company’s assets that are measured at fair value as of 31 January 2019 and 31 July 2018: 31 January 2019 31 July 2018 Financial assets at fair value Cash $ 2,718,739 $ 324,837 Total financial assets at fair value $ 2,718,739 $ 324,837 Management of financial risks The financial risk arising from the Company’s operations are credit risk, liquidity risk, interest rate risk and currency risk. These risks arise from the normal course of operations and all transactions undertaken are to support the Company’s ability to continue as a going concern. The risks associated with these financial instruments and the policies on how to mitigate these risks are set out below. Management manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner. Credit risk Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. The Company is not exposed to credit risk as it does not hold cash in excess of federally insured limits, with major financial institutions. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company had a working capital deficit of $574,832 as at 31 January 2019. The Company has incurred losses from operations to date and is currently attempting to implement its business plan; therefore, the Company is exposed to liquidity risk. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is not exposed to interest rate risk as it does not hold financial instruments that will fluctuate in value due to changes in interest rates. Currency risk Currency risk is the risk that the fair values of future cash flows of a financial instrument will fluctuate because they are denominated in currencies that differ from the respective functional currency. The Company is exposed to currency risk by incurring expenditures and holding assets denominated in currencies other than its functional currency. Assuming all other variables remain constant, a 1% change in the Canadian dollar against the US dollar would not result in a significant change to the Company’s operations. Other risks The Company is not exposed to other risks unless otherwise noted.

Inventory

Inventory	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
5. Inventory	31 January 2019 31 July 2018 Raw materials $ - $ 9,705 Work in progress 361,525 151,039 Finished goods 533,012 567,563 Consumables 674,054 225,110 Total $ 1,568,591 $ 953,417

Property and Equipment

Property and Equipment	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
6. Property and Equipment	Office Equipment Cultivation Equipment Production Equipment Kitchen Equipment Vehicles Vault Equipment Improvements Total Cost: Balance, 31 July 2018 $ 24,586 $ 435,109 $ 261,957 $ 27,694 $ 38,717 $ 1,644 $ 1,993,928 $ 2,783,635 Additions 7,491 15,182 13,901 - - 528 108,658 145,760 Balance, 31 January 2019 32,077 450,291 275,858 27,694 38,717 2,172 2,102,586 2,929,395 Accumulated Depreciation: Balance, 31 July 2018 3,177 41,169 25,446 2,554 5,500 228 89,663 167,737 Depreciation 2,580 36,616 21,661 2,242 3,907 181 74,714 141,901 Balance, 31 January 2019 5,757 77,785 47,107 4,796 9,407 409 164,377 309,638 Net Book Value: As at 31 July 2018 $ 21,409 $ 393,940 $ 236,511 $ 25,140 $ 33,217 $ 1,416 $ 1,904,265 $ 2,615,898 As at 31 January 2019 $ 26,320 $ 372,506 $ 228,751 $ 22,898 $ 29,310 $ 1,763 $ 1,938,209 $ 2,619,757

Related Party Balances and Tran

Related Party Balances and Transactions	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
7. Related Party Balances and Transactions	In addition to those disclosed elsewhere in these consolidated financial statements, related party transactions for the six month period ended 31 January 2019 and 2018 are as follows: a) During the six months ended 31 January 2019, accounting fees of $18,519 (2018 - $9,545) and management fees of $Nil (2018 - $9,545) were paid/accrued to a company controlled by the former Chief Financial Officer and a director of the Company. b) During the six months ended 31 January 2019, management fees of $45,576 (2018 - $69,323) were paid/accrued to companies related to the Chief Executive Officer of the Company. c) During the six months ended 31 January 2019, management fees of $100,646 (2018 - $42,823) were paid/accrued to a company controlled by a director of the Company. d) During the six months ended 31 January 2019, management fees of $18,990 (2018 - $23,862) were paid/accrued to a company controlled by the Chief Financial Officer of the Company. e) During the six months ended 31 January 2019, management fees of $Nil (2018 - $2,724) were paid/accrued to a former Chief Executive Officer of the Company. f) As at 31 January 2019, the Company owed $Nil (31 July 2018 - $17,028) to the Chief Executive Officer of the Company and a company controlled by him. g) As at 31 January 2019, the Company owed $3,994 (31 July 2018 - $4,033) to the Chief Financial Officer of the Company h) As at 31 January 2019, the Company owed $1,598 (31 July 2018 - $1,210) to a director of the Company and a company controlled by him. i) As at 31 January 2019, the Company owed $Nil (31 July 2018 - $28,810) to a director of the Company and a company controlled by him. The above amounts owing to related parties are unsecured, non-interest bearing and are due on demand. In addition, there are amounts owing to related parties resulting from the purchase of NMG (Note 8).

Notes Payable

Notes Payable	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
8. Notes Payable	In connection with the Acquisition of NMG, on 14 November 2017, the Company issued promissory notes totaling $2,175,000 to NMG Members (Note 13). As these promissory notes are non-interest bearing, they were discounted to a present value of $1,887,863 at a rate of 12%. These promissory notes are non-interest bearing, secured by the assets of the Company, and due the earlier of 14 February 2019 or within 30 days from the date of the Company completes a financing of at least $500,000. Any unpaid amounts at maturity will bear interest at a rate of 10% per annum. At 31 July 2018, the promissory notes were accreted to their face value as it was estimated that repayment would occur imminently due to the Company’s fund raising initiatives. During the six months ended 31 January 2019, the Company accrued interest and accretion expense of $Nil (2018 - $277,219). On 12 November 2018 the notes were amended such that $1,175,000 was repaid and the balance of $1,000,000 would be due on 14 February 2019. If the balance was not repaid on 14 February 2019, then interest would commence accruing at 8% per annum and the principal plus interest is to be repaid on the earlier of i) 12 months from due date or ii) within 10 business days of closing a financing greater than $5,000,000 subsequent to 12 November 2018. In connection with the investment of Green Light District Holdings, Inc. (“GLDH”) on 29 November 2018, the Company issued a promissory note in the amount of $4,000,000 to Australis Capital Inc. (“Australis”) (Note 17). The promissory note bears interest at a rate of 15% per annum, is secured by the assets of the Company, matures in two years and requires semi-annual interest payments unless the Company elects to accrue the interest by adding it to the principal amount. The Company issued 1,105,083 common shares of the Company as a finance fee to Australis valued at $822,494 (Note 10). During the six months ended 31 January 2019, the Company accrued interest and accretion expense of $176,090 (2018 - $Nil). 31 January 2019 31 July 2018 Balance, beginning $ 2,175,000 $ - Issuance of promissory notes 4,000,000 1,887,277 Deferred finance costs (822,494 ) - Partial repayment of promissory notes (1,175,000 ) - Interest and accretion expense 176,090 277,219 Foreign exchange adjustment (11,234 ) 10,504 Balance, ending $ 4,342,362 $ 2,175,000

Convertible debenture

Convertible debenture	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
9. Convertible debenture	In connection with an investment agreement with Australis on 30 October 2018 (Note 15), the Company issued an unsecured convertible debenture in the amount of CAD$1,600,000 to Australis. The convertible debenture bears interest at a rate of 8% per annum. Repayment of the outstanding principal amount of the convertible debenture, together with any accrued and unpaid interest, is to be made on or prior to 30 October 2020. The convertible debenture is convertible at the option of Australis into common shares of the Company at a conversion price of CAD$0.55 per common share, subject to adjustment and acceleration in certain circumstances. At the date of issue, a beneficial conversion feature of $88,797 (CAD$116,714) was recognized and the debt portion of the convertible debentures was recorded at a value of $1,128,750 (CAD$1,483,636). The value of the beneficial conversion feature was recorded in equity as additional paid-in capital. Subsequent to initial recognition, the debt has been amortized over the term of the debt using the effective interest rate method at a rate of 11.3%. 31 January 2019 31 July 2018 Balance, beginning $ - $ - Issuance of convertible debenture 1,128,750 - Accretion expense 32,362 - Foreign exchange adjustment 388 - Balance, ending $ 1,161,500 $ -

Capital Stock

Capital Stock	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
10. Capital Stock	The Company’s authorized share capital comprises 900,000,000 Common Shares, with a $0.0001 par value per share. On 13 March 2017, a total of 150,000 Class A preferred shares were converted into 500,000 common shares of the Company. On 8 May 2017, the remaining 2,325,500 Class A preferred shares were converted into 7,751,765 common shares of the Company. In connection with the Acquisition, on 14 November 2017, the Company eliminated its authorized Class A Preferred share class and completed a consolidation of its common shares on the basis of three pre-consolidation common shares to one post-consolidation common share. Unless otherwise noted, all figures in the financial statements are retroactively adjusted to reflect the consolidation. On 15 August 2017 and 16 August 2017, the Company closed the first two of four tranches of a non-brokered private placement and issued 8,276,294 Subscription Receipts (defined below) at a price of $0.52 (CAD$0.66) per Subscription Receipt for aggregate gross proceeds of $4,270,017 (CAD$5,462,354). On 31 October 2017, the Company closed a third tranche of a non-brokered private placement and issued 757,666 Subscription Receipts at a price of $0.52 (CAD$0.66) per Subscription Receipt for aggregate gross proceeds of $390,822 (CAD$500,060) (Note 13). On 1 November 2017, the Company closed a fourth and final tranche of a non-brokered private placement and issued 68,181 Subscription Receipts at a price of $0.52 (CAD$0.66) per Subscription Receipt for aggregate gross proceeds of $35,169 (CAD$45,000) (Note 13). On 14 November 2017, the Company issued a total of 18,827,000 common shares valued at $6,337,190 in connection with the Acquisition of NMG (Note 13). The Company is obligated to issue 423,000 common shares, which have a fair value of $135,202 (Note 13). On 14 November 2017, a total of 9,102,141 Subscription Receipts converted to 9,102,141 common shares and 9,102,141 share purchase warrants exercisable at CAD $0.66 or CAD$0.90 for a period of 24 months pursuant to the closing of the Acquisition of NMG (Note 13). The Company issued a total of 367,286 brokers’ warrants with a fair value of $62,357 (CAD$78,122) in connection with these financings. The brokers’ warrants are exercisable at CAD$0.90 for a period of 24 months. The Company incurred other share issuance costs of $219,459 (CAD$279,352) in relation to this private placement. On 1 December 2017, the Company closed a non-brokered private placement of 637,393 units at a price of $0.52 (CAD$0.66) per unit for aggregate gross proceeds of $330,486 (CAD$420,680). Each unit consists of one common share and one share purchase warrant. Each warrant entitles the holder to purchase one additional common share of the Company at a price of CAD$0.90 per warrant for a period of 24 months from the closing. On 16 May 2018, the Company issued 70,500 previously escrowed shares with a fair value of $27,328 to Toro Pacific Management Inc. in connection with the acquisition of NMG (Note 13). On 30 October 2018, the Company closed a non-brokered private placement of 16,000,000 units at a price of $0.30 (CAD$0.40) per unit for aggregate gross proceeds of $4,883,840 (CAD$6,400,000). Each unit consists of one common share and one share purchase warrant. Each warrant entitles the holder to purchase one additional common share of the Company at a price of CAD$0.50 per warrant for a period of two years. The Company paid cash of $270,735 and issued 322,581 common shares valued at $221,658 as finders’ fees in relation to this private placement. On 29 November 2018, the Company issued 1,105,083 common shares as a finance fee to Australis valued at $822,494 (Note 8). On 30 November 2018, the Company issued 3,206,160 common shares upon exercise of 3,206,160 warrants by Australis at a price of CAD$0.50 per common share for aggregate proceeds of $1,205,196 (CAD$1,603,080). On 31 January 2019, the Company issued 1,768,545 common shares to Australis for proceeds of $787,123 which is included in subscriptions receivable, pursuant to the Investment Agreement (Note 15). On 31 January 2019, the Company issued 2,380,398 common shares valued at $1,448,567 in relation to acquiring the remaining 70% of NMG Ohio LLC (Note 16). Stock options The Company previously approved an incentive stock option plan, pursuant to which the Company may grant stock options up to an aggregate of 10% of the issued and outstanding common shares in the capital of the Company from time to time. On 24 November 2017, the Company issued an aggregate of 3,850,000 stock options in accordance with the Company’s stock option plan at an exercise price of CDN$0.66 per share for a five year term expiring 24 November 2022. The options were granted to officers, directors and consultants of the Company. The fair value of the stock options was calculated to be $733,679 (CAD$922,403) using the Black-Scholes Option Pricing Model with the following assumptions: Expected life of the options 5 years Expected volatility 198% Expected dividend yield 0% Risk-free interest rate 1.63% On 6 June 2018, the Company issued 175,000 stock options in accordance with the Company’s stock option plan at an exercise price of CDN$0.47 per share for a five year term expiring 6 June 2023. The options were granted to a consultant of the Company. The fair value of the stock options was calculated to be $63,101 (CAD$81,129) using the Black-Scholes Option Pricing Model with the following assumptions: Expected life of the options 5 years Expected volatility 262% Expected dividend yield 0% Risk-free interest rate 2.16% On 11 December 2018, the Company issued 2,050,000 stock options in accordance with the Company’s stock option plan at an exercise price of CDN$0.57 per share for a five year term expiring 10 December 2023. The options were granted to current directors, officers, employees and consultants of the Company. The fair value of the stock options was calculated to be $870,808 (CAD$1,165,117) using the Black-Scholes Option Pricing Model with the following assumptions: Expected life of the options 5 years Expected volatility 265% Expected dividend yield 0% Risk-free interest rate 2.03% 31 January 2019 31 July 2018 Number of options Exercise Price Number of options Exercise Price Opening balance 4,025,000 CAD$0.65 - - Options granted 2,050,000 CAD$0.57 4,025,000 CAD$0.65 Closing balance 6,075,000 CAD$0.62 4,025,000 CAD$0.65 Share purchase warrants and brokers’ warrants 31 January 2019 31 July 2018 Number of warrants Exercise Price Number of warrants Exercise Price Opening balance 10,106,820 CAD$0.89 - - Warrants issued 16,000,000 CAD$0.50 10,106,820 CAD$0.89 Closing balance 26,106,820 CAD$0.65 10,106,820 CAD$0.89 As at 31 January 2019, the following warrants are outstanding: Number of warrants outstanding and exercisable Exercise price Expiry dates 248,350 CAD$0.66 15 August 2019 58,324 CAD$0.66 16 August 2019 60,612 CAD$0.66 3 November 2019 9,102,141 CAD$0.90 14 November 2019 637,393 CAD$0.90 1 December 2019 12,793,840 CAD$0.50 30 October 2020 22,900,660

Segmented Information

Segmented Information	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
11. Segmented Information	The Company’s activities are all in the one industry segment of medical and recreational marijuana. All of the Company’s revenue generating activities and capital assets relate to this segment and are located in the USA.

Supplemental Disclosures with R

Supplemental Disclosures with Respect to Cash Flows	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
12.Supplemental Disclosures with Respect to Cash Flows	Six Month Period Ended 31 January 2019 2018 Cash paid during the period for interest $ - $ - Cash paid during the period for income taxes $ - $ -

Business Acquisition

Business Acquisition	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
13. Business Acquisition	On 15 May 2017, the Company entered into an assignment and novation agreement (the “Assignment Agreement”) with Toro Pacific Management Inc. (the “Transferor”) pursuant to which the Transferor assigned a letter of intent (the “LOI”) effective 12 May 2017 to the Company in accordance with its terms. The Assignment Agreement and the LOI contemplated a business combination transaction (the “Acquisition”) to acquire all of the issued and outstanding securities of NMG, an arm’s length Nevada-based licensed producer of medical marijuana. As consideration for the Assignment Agreement, the Company will issue to the Transferor 1,000,000 common shares of the Company. On November 13, 2017, the Assignment Agreement was amended, whereby the Company would issue the 1,000,000 common shares as follows: a. 470,000 common shares to Benjamin Rutledge upon closing of the Acquisition (issued); b. 60,000 common shares to Chris Hunt upon closing of the Acquisition (issued); c. 470,000 common shares to the Transferor according to the following schedule: • 1/10 of the Transferor’s shares upon closing of the Acquisition (issued); • 1/6 of the remaining Transferor’s shares 6 months after closing the Acquisition (issued); • 1/5 of the remaining Transferor’s shares 12 months after closing the Acquisition; • 1/4 of the remaining Transferor’s shares 18 months after closing the Acquisition; • 1/3 of the remaining Transferor’s shares 24 months after closing the Acquisition; • 1/2 of the remaining Transferor’s shares 30 months after closing the Acquisition; and • the remaining Transferor’s shares 36 months after closing the Acquisition. The remaining 423,000 shares to be issued to the Transferor over the 36 month period are included in equity as shares to be issued with a total fair value of $135,202 (Note 10). On 14 September 2017, the Company and Dep Nevada entered into a definitive agreement (the “Share Exchange Agreement”) with NMG. Pursuant to the Share Exchange Agreement, Dep Nevada acquired all of the issued and outstanding securities of NMG in exchange for the issuance of the Company’s common shares and certain cash and other non-cash consideration (the “Acquisition”). The Company completed a concurrent financing consisting of 9,102,141 subscription receipts of the Company (the “Subscription Receipts”), at an issue price of CAD$0.66 per Subscription Receipt, with each Subscription Receipt being automatically converted, at no additional cost to the subscriber, upon the completion of the Acquisition for one common share and one share purchase warrant exercisable at a price of CAD$0.90 for a period of 24 months from the date of issuance. Each warrant is subject to acceleration provisions following the six-month anniversary of the date of closing, if the closing trading price of the common shares is equal to or greater than CAD$1.20 for seven consecutive trading days, at which time the Company may accelerate the expiry date of the warrants by issuing a press release announcing the reduced warrant term whereupon the warrant will expire 21 calendar days after the date of such press release. These Subscription Receipts were recognized as liability on initial receipt. During the year ended 31 July, 2018, the Acquisition closed and the shares were issued; therefore the Subscription Receipts were reclassified from liability to equity on conversion to common shares. On 14 November 2017, the Company closed the Acquisition, and acquired all of the issued and outstanding membership units of NMG (the “Units”). In consideration for the Units, the Company issued to the NMG Members an aggregate of 16,000,000 common shares with a fair value of $5,386,155 as well as a cash payment of $2,309,000 pro rata amongst the NMG members and promissory notes to the NMG members in the aggregate amount of $2,175,000. The Company also issued 2,037,879 common shares to TI Nevada with a fair value of $685,788, 212,121 common shares to Charles Fox with a fair value of $71,383, 47,000 common shares to Toro Pacific Management Inc. with a fair value of $15,816, 60,000 common shares to Chris Hunt with a fair value of $20,192, and 470,000 common shares to Benjamin Rutledge with a fair value of $159,114 in connection with the Acquisition. The Company has an obligation to issue a further 423,000 common shares to Toro Pacific Management Inc., which had a fair value of $135,202 on the date of acquisition. The Company recognized $330,324 in transaction costs in connection with the shares issued to non-NMG members. The promissory notes totalling $2,175,000 were discounted to a present value of $1,887,277 (Note 8). In connection with the closing of the Acquisition, the net proceeds of the Company’s private placements of Subscription Receipts in support of the Acquisition was released to the Company from escrow. Immediately prior to closing of the Acquisition, the Company completed a consolidation of its common shares on the basis of three (3) pre-consolidation common shares to one (1) post-consolidation common share, as well a name change, changing the name of the Company from Deploy Technologies, Inc. to Body and Mind Inc. The Company eliminated its authorized Class A Preferred shares (Note 10). As a result of the acquisition of NMG, the Company changed its business focus to growing and supplying medical and recreational marijuana in the state of Nevada. The acquisition of NMG was accounted for as a business combination, in which the assets acquired and the liabilities assumed are recorded at their estimated fair values. The allocation of the purchase consideration is as follows: Purchase consideration Share considerations $ 6,143,326 Cash considerations 2,309,000 Promissory notes issued 1,887,277 TOTAL $ 10,339,603 Assets acquired: Cash $ 260,842 Amounts receivable 253,697 Prepaid expenses 44,552 Inventory 498,680 Property and equipment 1,951,696 Brand 247,000 Licenses 7,925,000 Liabilities assumed: Trade payable and accrued liabilities (367,385 ) Loans payable (250,000 ) Deferred tax liability (2,860,200 ) Net assets acquired 7,703,882 Goodwill 2,635,721 TOTAL $ 10,339,603 Goodwill recognized comprises the assembled workforce and their knowledge with respect to NMG, regulatory affairs and the cannabis industry; and expected revenue growth and future market development with legalization of recreational cannabis in Nevada.

Commitments

Commitments	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
14. Commitments	a) On 11 November 2014, NMG entered into a five year lease for its premises. The Company has five options to extend the lease and each option is for five years. The monthly rent was $12,500, increased to $15,000 on 1 January 2018. The guaranteed minimum monthly rent is subject to a 3% increase on each anniversary date of the lease. b) On 14 November 2017, the Company entered into the following consulting agreements: i. $16,667 per month to TI Nevada, which is controlled by an officer of the Company, for a term of three years; and ii. CAD$10,000 per month to Toro Pacific Management Inc., which is controlled by an officer of the Company.

Investment Agreement

Investment Agreement	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
15. Investment Agreement	On 30 October 2018, the Company entered into a strategic investment agreement (the “Investment Agreement”) with Australis. Pursuant to the terms of the Investment Agreement, Australis will acquire (i) 16,000,000 units of the Company (Note 10), and (ii) CAD$1,600,000 principal amount 8% unsecured convertible debentures (Note 8). Under the terms of the Investment Agreement, the parties agreed to negotiate in good faith a license agreement pursuant to which the Company will grant Australis an exclusive and assignable license to use the Body and Mind brand outside of the United States of America on commercially reasonable terms. In addition, the Company entered into a commercial advisory agreement with Australis Capital (Nevada) Inc. (“Australis Nevada”), a wholly-owned subsidiary of Australis, pursuant to which Australis Nevada will provide advisory and consulting services to the Company at $16,500 per month for a term ending on the date that is the earlier of: (i) five years following the closing of the transactions contemplated by the Investment Agreement, and (ii) the date Australis no longer holds 10% or more of the issued and outstanding Common Shares. Subject to certain exceptions, Australis will be entitled to maintain its’ pro rata interest in the Company until such time as it no longer holds 10% or more of the issued and outstanding Common Shares. Subject to applicable laws and the rules of the CSE, for as long as Australis owns at least 10% of the issued and outstanding common shares, Australis will be entitled to nominate one director for election to the Board of Directors of the Company (the “Board”). If Australis exercises all of the warrants and converts all of the debentures purchased, Australis will be entitled to nominate a second director for election to the Board. On 2 November 2018, the Company executed the Investment Agreement and completed the sale of securities pursuant to the Investment Agreement. On 31 January 2019, the Company issued 1,768,545 common shares to Australis for proceeds of $787,123 which is included in subscriptions receivable, pursuant to the Investment Agreement whereby the Company granted Australis anti-dilution participation rights to allow Australis to maintain a 35.783% ownership interest in the Company (Note 10).

Investment in NMG Ohio LLC

Investment in NMG Ohio LLC	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
16. Investment in NMG Ohio LLC	On 7 June 2018, the Company acquired a 30% interest in NMG Ohio LLC (“NMG Ohio”). The investment is accounted for using the equity method of accounting. During the period ended January 31, 2019, the Company advanced an additional $612,619 to NMG Ohio to fund the build-out of a dispensary. On 31 January 2019, the Company entered into a definitive agreement to acquire 100% ownership of NMG Ohio. The Company will purchase the remaining 70% interest for total cash payments of $1,575,000 and issuance of 3,173,864 common shares of the Company. As at January 31, 2019 the Company had issued 2,380,398 of the 3,173,864 common shares with a fair value of $1,448,567. At 31 January 2019 the definitive agreement had not closed. Subsequent to January 31, 2019, the Company made cash payments of $618,416. The remaining cash payments totaling $956,584 and the remaining issuance of 793,466 common shares are expected to be paid and issued subsequent to the period ended January 31, 2019. 31 January 2019 Balance, 31 July 2018 $ 77,600 Common shares issued at fair value 1,448,567 Dispensary build-out related costs 612,619 Equity loss (31,559 ) Foreign exchange (796 ) Total $ 2,106,431

Investment in GLDH

Investment in GLDH	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
17. Investment in GLDH	On 29 November 2018, the Company and Australis announced an investment by the Company into Green Light District Holdings, Inc. (“GLDH”) by way of a $5,200,000 senior secured convertible note which bears interest at a rate of 20% per annum and is due on 29 November 2020. In conjunction with the note, an additional amount of $538,946 was advanced to cover payables and which shall be repaid at an unspecified date. The note and any accrued interest is convertible into 89.75% of the shares of GLDH at the option of the Company. The Company has an agreement to issue additional consideration totalling $6,297,580 payable in 11,255,899 shares of the Company at a price of CAD$0.7439 upon meeting certain milestones. 31 January 2019 Senior secured note $ 5,200,000 GLDH working capital advances 538,946 Foreign exchange 13,234 Total $ 5,752,180

Subsequent Events

Subsequent Events	6 Months Ended
	Jan. 31, 2019
Notes to Financial Statements
18. Subsequent Events	Effective March 15, 2019, the Company, through its wholly owned subsidiaries, DEP Nevada and NMG, entered into a convertible loan agreement and a management agreement with Comprehensive Care Group LLC (“CCG”), an Arkansas limited liability company, with respect to the development of a medical marijuana dispensary facility in West Memphis, Arkansas. Pursuant to the management agreement, NMG will provide operations and management services, including management, staffing, operations, administration, oversight, and other related services. Under the management agreement, NMG will be paid a monthly management fee equal to a percentage of the monthly net profits of CCG, subject to conversion of the convertible loan as discussed below upon which the monthly management fee shall be $6,000 per month, unless otherwise agreed by the parties in writing. The convertible loan agreement is for an amount up to $1,250,000 from DEP to CCG with proceeds to be used to fund construction of a facility, working capital and initial operating expenses. The loan bears interest at a fixed rate of $6,000 per month until the parties mutually agree to increase the interest. Within one year of granting of a medical marijuana dispensary license or one year after entering into the convertible loan, DEP may elect to convert the loan into preferred units of CCG equal to 40% of all outstanding units of CCG, subject to approval of the Arkansas Medical Marijuana Commission.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Jan. 31, 2019
Significant Accounting Policies
Basis of presentation	The financial statements of the Company have been prepared in accordance with GAAP and are expressed in U.S. dollars. The Company’s fiscal year end is 31 July.
Cash and cash equivalents	Cash and cash equivalents include highly liquid investments with original maturities of three months or less.
Derivative financial instruments	The Company has not, to the date of these financial statements, entered into derivative instruments.
Amounts receivable	Amounts receivable represents amounts owed from customers for sale of medical and recreational marijuana and sales tax recoverable. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probably credit losses in the existing accounts receivable balance. The Company determines the allowance for doubtful accounts based on historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a quarterly basis. As at 31 January 2019 and 31 July 2018, the Company has no allowance for doubtful accounts.
Revenue recognition	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new standard is based on the principle that revenue should be recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Since its initial release, the FASB has issued several amendments to the standard, which include clarification of accounting guidance related to identification of performance obligations and principal versus agent considerations. Topic 606 became effective for the Company in the first quarter of the 2019 fiscal year. The adoption of this guidance had no impact on the Company’s financial statements. The Company derives revenue primarily from the sale of medical and recreational marijuana. In accordance with ASC 606, revenue is recognized when persuasive evidence of an arrangement exists, the services have been rendered and the goods have been delivered, the amount is fixed and determinable, and collection is reasonably assured. The Company does not have standard terms that permit return of product; however, in certain markets where returns occur management estimates the amount of returns as variable consideration based on historical return experience and adjust revenue accordingly. Products that do not meet the Company’s high quality standards are returned by the customer or recalled and destroyed and are recorded as a reduction of revenue. The reversal of revenue is recorded upon determination that the product will be recalled and destroyed. Management estimates the costs required to facilitate product returns and record them in cost of goods sold as required.
Inventory	Inventory consists of raw material, work in progress (live plants and plants in the drying process), finished goods, and consumables. The Company values its raw material, finished goods and consumables at the lower of the actual costs or its current estimated market value less costs to sell. The Company values its work in progress at cost. The Company periodically reviews its inventory for obsolete and potentially impaired items.
Property and equipment	Property and equipment are stated at cost and are amortized over their estimated useful lives on a straight-line basis: Office equipment 7 years Cultivation equipment 7 years Production equipment 7 years Kitchen equipment 7 years Vehicles 7 years Vault equipment 7 years Leasehold improvements 15 years
Brands and licenses	Intangible assets acquired from third parties are measured initially at fair value and either classified as indefinite life or finite life depending on their characteristics. Intangible assets with indefinite lives are tested for impairment at least annually and intangible assets with finite lives are reviewed for indicators of impairment at least annually. The Company’s brands and licenses have indefinite lives; therefore no amortization is recognized.
Start-up expenses	The Company has adopted ASC 720-15, “Start-Up Costs”, which requires that costs associated with start-up activities be expensed as incurred. Accordingly, start-up costs associated with the Company’s formation have been included in the Company’s expenses for the period from the date of inception.
Income taxes	Deferred income taxes are reported for timing differences between items of income or expense reported in the consolidated financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes”, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases, and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not.
Basic and diluted net loss per share	The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excluded all dilutive potential shares if their effect is anti-dilutive.
Segments of an enterprise and related information	ASC 280, “Segment Reporting” establishes guidance for the way that public companies report information about operating segments in annual consolidated financial statements and requires reporting of selected information about operating segments in interim consolidated financial statements issued to the public. It also establishes standards for disclosures regarding products and services, geographic areas and major customers. ASC 280 defines operating segments as components of a company about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company has evaluated this Codification and does not believe it is applicable at this time.
Comprehensive loss	ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income/loss and its components in the consolidated financial statements. As at 31 January 2019, the Company reported foreign currency translation adjustments as other comprehensive income or loss and included a schedule of comprehensive income/loss in the consolidated financial statements.
Foreign currency translation	The Company’s functional currency is Canadian dollars and reporting currency is U.S. dollars. The Company’s subsidiary, NMG, has a functional currency of U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
Use of estimates and assumptions	The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates.
Comparative figures	Certain comparative figures have been adjusted to conform to the current year’s presentation.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Jul. 31, 2018
Significant Accounting Policies Tables Abstract
Property and equipment estimated useful lives	Office equipment 7 years Cultivation equipment 7 years Production equipment 7 years Kitchen equipment 7 years Vehicles 7 years Vault equipment 7 years Leasehold improvements 15 years

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Jul. 31, 2018
Financial Instruments
Schedule of financial assets at fair value	31 January 2019 31 July 2018 Financial assets at fair value Cash $ 2,718,739 $ 324,837 Total financial assets at fair value $ 2,718,739 $ 324,837

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jan. 31, 2019
Inventory Tables Abstract
Schedule of inventory Table	31 January 2019 31 July 2018 Raw materials $ - $ 9,705 Work in progress 361,525 151,039 Finished goods 533,012 567,563 Consumables 674,054 225,110 Total $ 1,568,591 $ 953,417

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jan. 31, 2019
Property And Equipment
Property and Equipment	Office Equipment Cultivation Equipment Production Equipment Kitchen Equipment Vehicles Vault Equipment Improvements Total Cost: Balance, 31 July 2018 $ 24,586 $ 435,109 $ 261,957 $ 27,694 $ 38,717 $ 1,644 $ 1,993,928 $ 2,783,635 Additions 7,491 15,182 13,901 - - 528 108,658 145,760 Balance, 31 January 2019 32,077 450,291 275,858 27,694 38,717 2,172 2,102,586 2,929,395 Accumulated Depreciation: Balance, 31 July 2018 3,177 41,169 25,446 2,554 5,500 228 89,663 167,737 Depreciation 2,580 36,616 21,661 2,242 3,907 181 74,714 141,901 Balance, 31 January 2019 5,757 77,785 47,107 4,796 9,407 409 164,377 309,638 Net Book Value: As at 31 July 2018 $ 21,409 $ 393,940 $ 236,511 $ 25,140 $ 33,217 $ 1,416 $ 1,904,265 $ 2,615,898 As at 31 January 2019 $ 26,320 $ 372,506 $ 228,751 $ 22,898 $ 29,310 $ 1,763 $ 1,938,209 $ 2,619,757

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jan. 31, 2019
Notes Payable
Schedule of promissory notes tables	31 January 2019 31 July 2018 Balance, beginning $ 2,175,000 $ - Issuance of promissory notes 4,000,000 1,887,277 Deferred finance costs (822,494 ) - Partial repayment of promissory notes (1,175,000 ) - Interest and accretion expense 176,090 277,219 Foreign exchange adjustment (11,234 ) 10,504 Balance, ending $ 4,342,362 $ 2,175,000

Convertible debenture (Tables)

Convertible debenture (Tables)	6 Months Ended
	Jan. 31, 2019
Convertible Debenture
Schedule of convertible debenture	31 January 2019 31 July 2018 Balance, beginning $ - $ - Issuance of convertible debenture 1,128,750 - Accretion expense 32,362 - Foreign exchange adjustment 388 - Balance, ending $ 1,161,500 $ -

Capital Stock (Tables)

Capital Stock (Tables)	6 Months Ended
	Jan. 31, 2019
Schedule of fair value of stock options	On 24 November 2017, the Company issued an aggregate of 3,850,000 stock options in accordance with the Company’s stock option plan at an exercise price of CDN$0.66 per share for a five year term expiring 24 November 2022. The options were granted to officers, directors and consultants of the Company. The fair value of the stock options was calculated to be $733,679 (CAD$922,403) using the Black-Scholes Option Pricing Model with the following assumptions: Expected life of the options 5 years Expected volatility 198% Expected dividend yield 0% Risk-free interest rate 1.63% On 6 June 2018, the Company issued 175,000 stock options in accordance with the Company’s stock option plan at an exercise price of CDN$0.47 per share for a five year term expiring 6 June 2023. The options were granted to a consultant of the Company. The fair value of the stock options was calculated to be $63,101 (CAD$81,129) using the Black-Scholes Option Pricing Model with the following assumptions: Expected life of the options 5 years Expected volatility 262% Expected dividend yield 0% Risk-free interest rate 2.16% On 11 December 2018, the Company issued 2,050,000 stock options in accordance with the Company’s stock option plan at an exercise price of CDN$0.57 per share for a five year term expiring 10 December 2023. The options were granted to current directors, officers, employees and consultants of the Company. The fair value of the stock options was calculated to be $870,808 (CAD$1,165,117) using the Black-Scholes Option Pricing Model with the following assumptions: Expected life of the options 5 years Expected volatility 265% Expected dividend yield 0% Risk-free interest rate 2.03%
Schedule of warrants outstanding	Number of warrants outstanding and exercisable Exercise price Expiry dates 248,350 CAD$0.66 15 August 2019 58,324 CAD$0.66 16 August 2019 60,612 CAD$0.66 3 November 2019 9,102,141 CAD$0.90 14 November 2019 637,393 CAD$0.90 1 December 2019 12,793,840 CAD$0.50 30 October 2020 22,900,660
Warrants [Member]
Schedule of fair value of stock options	31 January 2019 31 July 2018 Number of warrants Exercise Price Number of warrants Exercise Price Opening balance 10,106,820 CAD$0.89 - - Warrants issued 16,000,000 CAD$0.50 10,106,820 CAD$0.89 Closing balance 26,106,820 CAD$0.65 10,106,820 CAD$0.89
Stock Options [Member]
Schedule of fair value of stock options	31 January 2019 31 July 2018 Number of options Exercise Price Number of options Exercise Price Opening balance 4,025,000 CAD$0.65 - - Options granted 2,050,000 CAD$0.57 4,025,000 CAD$0.65 Closing balance 6,075,000 CAD$0.62 4,025,000 CAD$0.65

Supplemental Disclosures with_2

Supplemental Disclosures with Respect to Cash Flows (Tables)	6 Months Ended
	Jan. 31, 2019
Supplemental Disclosures With Respect To Cash Flows
Schedule of cash flow supplemental disclosures	Six Month Period Ended 31 January 2019 2018 Cash paid during the period for interest $ - $ - Cash paid during the period for income taxes $ - $ -

Business Acquisition (Tables)

Business Acquisition (Tables)	6 Months Ended
	Jan. 31, 2019
Business Acquisition
Schedule of business acquisitions by acquisition	Purchase consideration Share considerations $ 6,143,326 Cash considerations 2,309,000 Promissory notes issued 1,887,277 TOTAL $ 10,339,603 Assets acquired: Cash $ 260,842 Amounts receivable 253,697 Prepaid expenses 44,552 Inventory 498,680 Property and equipment 1,951,696 Brand 247,000 Licenses 7,925,000 Liabilities assumed: Trade payable and accrued liabilities (367,385 ) Loans payable (250,000 ) Deferred tax liability (2,860,200 ) Net assets acquired 7,703,882 Goodwill 2,635,721 TOTAL $ 10,339,603

Investment in NMG Ohio LLC (Tab

Investment in NMG Ohio LLC (Tables)	6 Months Ended
	Jan. 31, 2019
Investment In Nmg Ohio Llc
Schedule of Investment in NMG Ohio LLC	31 January 2019 Balance, 31 July 2018 $ 77,600 Common shares issued at fair value 1,448,567 Dispensary build-out related costs 612,619 Equity loss (31,559) Foreign exchange (796) Total $ 2,106,431

Investment in GLDH (Tables)

Investment in GLDH (Tables)	6 Months Ended
	Jan. 31, 2019
Investment In Gldh
Schedule of Investment in GLDH	31 January 2019 Senior secured note $ 5,200,000 GLDH working capital advances 538,946 Foreign exchange 13,234 Total $ 5,752,180

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Details Narrative) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jul. 31, 2018	Jan. 31, 2018	Jul. 31, 2017	May 31, 2004
State of incorporation	Delaware
Date of incorporation	Nov. 5, 1998
Cash and cash equivalents	$ 2,718,739	$ 324,837	$ 1,678,590	$ 366,584
Working capital deficit	$ (574,832)	$ (998,878)
Kaleidoscope Venture Capital [Member]
Ownership percentage					100.00%

Significant Accounting Polici_4

Significant Accounting Policies (Details)	6 Months Ended
	Jan. 31, 2019
Office Equipment [Member]
Estimated useful lives	7 years
Cultivation equipment [Member]
Estimated useful lives	7 years
Production Equipment [Member]
Estimated useful lives	7 years
Kitchen equipment [Member]
Estimated useful lives	7 years
Vehicles [Member]
Estimated useful lives	7 years
Vault equipment [Member]
Estimated useful lives	7 years
Leasehold Improvements [Member]
Estimated useful lives	15 years

Financial Instruments (Details)

Financial Instruments (Details) - USD ($)	Jan. 31, 2019	Jul. 31, 2018	Jan. 31, 2018	Jul. 31, 2017
Financial assets at fair value
Cash	$ 2,718,739	$ 324,837	$ 1,678,590	$ 366,584
Total financial assets at fair value	$ 2,718,739	$ 324,838

Financial Instruments (Details

Financial Instruments (Details Narrative) - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Financial Instruments Details Narrative Abstract
Working capital deficit	$ (574,832)	$ (998,878)

Inventory (Details)

Inventory (Details) - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Inventory Details Abstract
Raw materials		$ 9,705
Work in progress	361,525	151,039
Finished goods	533,012	567,563
Consumables	674,054	225,110
Total	$ 1,568,591	$ 953,417

Property and Equipment (Details

Property and Equipment (Details)	6 Months Ended
	Jan. 31, 2019USD ($)
Cost
Balance, 31 July 2018	$ 2,783,635
Additions	145,760
Balance, 31 January 2019	2,929,395
Accumulated Depreciation
Balance, 31 July 2018	167,737
Depreciation	141,901
Balance, 31 January 2019	309,638
Net Book Value
As at 31 July 2018	2,615,898
As at 31 January 2019	2,619,757
Office Equipment [Member]
Cost
Balance, 31 July 2018	24,586
Additions	7,491
Balance, 31 January 2019	32,077
Accumulated Depreciation
Balance, 31 July 2018	3,177
Depreciation	2,580
Balance, 31 January 2019	5,757
Net Book Value
As at 31 July 2018	21,409
As at 31 January 2019	26,320
Cultivation equipment [Member]
Cost
Balance, 31 July 2018	435,109
Additions	15,182
Balance, 31 January 2019	450,291
Accumulated Depreciation
Balance, 31 July 2018	41,169
Depreciation	36,616
Balance, 31 January 2019	77,785
Net Book Value
As at 31 July 2018	393,940
As at 31 January 2019	372,506
Production Equipment [Member]
Cost
Balance, 31 July 2018	261,957
Additions	13,901
Balance, 31 January 2019	275,858
Accumulated Depreciation
Balance, 31 July 2018	25,446
Depreciation	21,661
Balance, 31 January 2019	47,107
Net Book Value
As at 31 July 2018	236,511
As at 31 January 2019	228,751
Kitchen equipment [Member]
Cost
Balance, 31 July 2018	27,694
Additions
Balance, 31 January 2019	27,694
Accumulated Depreciation
Balance, 31 July 2018	2,554
Depreciation	2,242
Balance, 31 January 2019	4,796
Net Book Value
As at 31 July 2018	25,140
As at 31 January 2019	22,898
Vehicles [Member]
Cost
Balance, 31 July 2018	38,717
Additions
Balance, 31 January 2019	38,717
Accumulated Depreciation
Balance, 31 July 2018	5,500
Depreciation	3,907
Balance, 31 January 2019	9,407
Net Book Value
As at 31 July 2018	33,217
As at 31 January 2019	29,310
Vault equipment [Member]
Cost
Balance, 31 July 2018	1,644
Additions	528
Balance, 31 January 2019	2,172
Accumulated Depreciation
Balance, 31 July 2018	228
Depreciation	181
Balance, 31 January 2019	409
Net Book Value
As at 31 July 2018	1,416
As at 31 January 2019	1,763
Leaseholder Improvements [Member]
Cost
Balance, 31 July 2018	1,993,928
Additions	108,658
Balance, 31 January 2019	2,102,586
Accumulated Depreciation
Balance, 31 July 2018	89,663
Depreciation	74,714
Balance, 31 January 2019	164,377
Net Book Value
As at 31 July 2018	1,904,265
As at 31 January 2019	$ 1,938,209

Related Party Balances and Tr_2

Related Party Balances and Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jul. 31, 2018
Due to related party	$ 5,592		$ 51,081
Chief Executive Officer [Member]
Management fees	45,576	$ 69,323
Due to related party			17,028
Chief Financial Officer and director [Member]
Accounting fees	18,519	9,545
Management fees		9,545
Director one [Member]
Due to related party			28,810
Director [Member]
Management fees	100,646	42,823
Due to related party	1,598		1,210
Chief Financial Officer [Member]
Management fees	18,990	23,862
Due to related party	3,994		$ 4,033
Former Chief Executive Officer [Member]
Management fees		$ 2,724

Notes Payable (Details)

Notes Payable (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jan. 31, 2019	Jul. 31, 2018
Promissory Notes Details Abstract
Balance, beginning	$ 2,175,000
Issuance of promissory notes	4,000,000	1,887,277
Deferred finance costs	(822,494)
Partial repayment of promissory notes	(1,175,000)
Interest and accretion expense	176,090	277,219
Foreign exchange adjustment	(11,234)	10,504
Balance, ending	$ 4,342,362	$ 2,175,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Nov. 14, 2017	Nov. 29, 2018	Jan. 31, 2019	Jul. 31, 2018
Promissory note			$ 1,000,000
Debt maturity date			Feb. 14, 2019
Interest rate			10.00%
Accrued interest and accretion expense			$ 0	$ 277,219
Repayment of promissory note			$ 1,175,000
Promissory notes description			On 12 November 2018 the notes were amended such that $1,175,000 was repaid and the balance of $1,000,000 would be due on 14 February 2019. If the balance was not repaid on 14 February 2019, then interest would commence accruing at 8% per annum and the principal plus interest is to be repaid on the earlier of i) 12 months from due date or ii) within 10 business days of closing a financing greater than $5,000,000 subsequent to 12 November 2018.
Common stock share issued			72,628,084	47,774,817
Deferred finance costs			$ (822,494)
TI Nevada [Member]
Promissory note	$ 500,000
NMG [Member]
Promissory note	$ 2,175,000
Present value factor	12.00%
Present value of promissory note	$ 1,887,863
Debt maturity date	Feb. 14, 2019
Debt in default, interest rate description	Any unpaid amounts at maturity will bear interest at a rate of 10% per annum
Australis Capital Inc. [Member]
Promissory note		$ 4,000,000
Interest rate		15.00%
Maturity terms		2 years
Common stock share issued		1,105,083
Deferred finance costs		$ 822,494

Convertible debenture (Details)

Convertible debenture (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jan. 31, 2019	Jul. 31, 2018
Convertible Debenture Details Abstract
Balance, beginning
Issuance of convertible debenture	1,128,750
Accretion expense	32,362
Foreign exchange adjustment	388
Balance, ending	$ 1,161,500

Convertible debenture (Details

Convertible debenture (Details Narrative)	6 Months Ended
	Jan. 31, 2019USD ($)	Oct. 30, 2018CAD ($)$ / shares
Interest rate	11.30%
Beneficial conversion feature	$ 88,797
Convertible debentures	$ 1,128,750
Investment Agreement [Member] | Australis Capital Inc. [Member]
Unsecured convertible debenture		$ 1,600,000
Interest rate		8.00%
Acquired warrant unit price | $ / shares		$ 0.55

Capital Stock (Details)

Capital Stock (Details)	Dec. 11, 2018	Jun. 06, 2018	Nov. 24, 2017
Capital Stock
Expected life of the options	5 years	5 years	5 years
Expected volatility	265.00%	262.00%	198.00%
Expected dividend yield	0.00%	0.00%	0.00%
Risk-free interest rate	2.03%	2.16%	1.63%

Capital Stock (Details 1)

Capital Stock (Details 1) - Stock Options [Member]	1 Months Ended	6 Months Ended	12 Months Ended
	Nov. 24, 2017$ / sharesshares	Jan. 31, 2019$ / sharesshares	Jul. 31, 2018$ / sharesshares	Jul. 31, 2018$ / sharesshares
Opening balance		4,025,000
Options granted	3,850,000	2,050,000	4,025,000	4,025,000
Closing balance		6,075,000	4,025,000	4,025,000
Weighted average exercise price, opening balance | (per share)		$ 0.65
Weighted average exercise price, options granted | $ / shares	$ 0.66	0.57		$ 0.65
Weighted average exercise price, closing balance | $ / shares		$ 0.62		$ 0.65

Capital Stock (Details 2)

Capital Stock (Details 2) - Warrants [Member]	6 Months Ended		12 Months Ended
	Jan. 31, 2019USD ($)shares	Jan. 31, 2019$ / shares	Jul. 31, 2018USD ($)$ / sharesshares	Jul. 31, 2018$ / shares
Opening balance | shares	10,106,820
Warrants issued | $	$ 16,000,000		$ 10,106,820
Closing balance | shares	26,106,820		10,106,820
Weighted average exercise price, opening balance | (per share)		$ 0.89
Weighted average exercise price, options granted | $ / shares		0.50		$ 0.89
Weighted average exercise price, closing balance | $ / shares		$ 0.65		$ 0.89

Capital Stock (Details 3)

Capital Stock (Details 3)	6 Months Ended
	Jan. 31, 2019$ / sharesshares
Number of warrants outstanding and exercisable	22,900,660
Range One [Member]
Number of warrants outstanding and exercisable	248,350
Exercise price | $ / shares	$ 0.66
Expiry dates	15 August 2019
Range Two [Member]
Number of warrants outstanding and exercisable	58,324
Exercise price | $ / shares	$ 0.66
Expiry dates	16 August 2019
Range Three [Member]
Number of warrants outstanding and exercisable	60,612
Exercise price | $ / shares	$ 0.66
Expiry dates	3 November 2019
Range Four [Member]
Number of warrants outstanding and exercisable	9,102,141
Exercise price | $ / shares	$ 0.90
Expiry dates	14 November 2019
Range Five [Member]
Number of warrants outstanding and exercisable	637,393
Exercise price | $ / shares	$ 0.90
Expiry dates	1 December 2019
Range Six [Member]
Number of warrants outstanding and exercisable	12,793,840
Exercise price | $ / shares	$ 0.50
Expiry dates	30 October 2020

Capital Stock (Details Narrativ

Capital Stock (Details Narrative)	Dec. 11, 2018USD ($)shares	Dec. 11, 2018$ / shares	Jun. 06, 2018USD ($)shares	Jun. 06, 2018$ / shares	Dec. 01, 2017USD ($)$ / sharesshares	Dec. 01, 2017$ / shares	Nov. 14, 2017USD ($)shares	Nov. 14, 2017USD ($)$ / sharesshares	Aug. 15, 2017USD ($)$ / sharesshares	May 08, 2017shares	Mar. 13, 2017shares	Jan. 31, 2019USD ($)$ / sharesshares	Nov. 30, 2018USD ($)shares	Nov. 30, 2018$ / sharesshares	Nov. 29, 2018USD ($)shares	Oct. 30, 2018USD ($)$ / sharesshares	Oct. 30, 2018$ / shares	Nov. 24, 2017USD ($)shares	Nov. 24, 2017$ / shares	Oct. 31, 2017USD ($)$ / sharesshares	Aug. 16, 2017USD ($)$ / sharesshares	Jan. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2019USD ($)$ / shares$ / sharesshares	Jan. 31, 2018USD ($)	Jul. 31, 2018USD ($)$ / sharesshares	Jul. 31, 2018$ / shares$ / sharesshares	May 16, 2018USD ($)shares
Capital stock, par value | $ / shares												$ 0.0001										$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Capital stock, shares authorized | shares												900,000,000										900,000,000	900,000,000		900,000,000	900,000,000
Preferred stock converted into common shares | shares										7,751,765	500,000
Common stock shares issued | shares													3,206,160		1,105,083
Fair value of warrant | $																						$ 62,357
Warrants shares issued | shares												367,286	3,206,160	3,206,160								367,286	367,286
Warrant exercisable price per share | (per share)														$ 0.50								$ 0.90
Share issuance costs | $																						$ 270,736			$ 219,459
Warrant exercisable period																						24 months
Proceeds from issuance of common stock | $													$ 1,205,196									$ 5,818,300		$ 5,103,656
Stock Options [Member]
Stock options granted | shares																		3,850,000				2,050,000			4,025,000
Exercise price | $ / shares																			$ 0.66				$ 0.57			$ 0.65
Term of options																		5 years
Expiry period																		Nov. 24, 2022
Fair value of stock options | $																		$ 733,679
Australis Capital Inc. [Member]
Finance fee fair valued | $															$ 822,494
Australis Capital Inc. [Member] | Investment Agreement [Member]
Common stock shares issued | shares												1,768,545
Common stock share subscriptions receivable | $												$ 787,123										$ 787,123	$ 787,123
Consultant [Member] | Stock Options [Member]
Stock options granted | shares	2,050,000		175,000
Exercise price | $ / shares		$ 0.57		$ 0.47
Term of options	5 years		5 years
Expiry period	Dec. 10, 2023		Jun. 6, 2023
Fair value of stock options | $	$ 870,808		$ 63,101
Toro Pacific Management Inc. [Member]
Escrowed shares issued | shares																											70,500
Escrowed shares fair value | $																											$ 27,328
NMG Ohio LLC [Member]
Common stock shares issued | shares												2,380,398
Common stock value | $												$ 1,448,567
Acquiring revenue remaining performance obligation												70.00%										70.00%	70.00%
NMG [Member]
Common stock shares issued | shares							18,827,000
Common stock value | $							$ 6,337,190
Number of warrants purchase exercisable shares | shares							9,102,141	9,102,141
Warrant exercisable price per share | $ / shares								$ 0.66
Share issuance costs | $							$ 219,459
Term of options							24 months
Business acquisition shares issued or issuable | shares							423,000
Business acquisition, fair value of shares issued or issuable | $							$ 135,202	$ 135,202
Class A Preferred Shares
Converted preferred stock | shares										2,325,500	150,000
Private Placement [Member]
Private placements shares issued | shares					637,393											16,000,000
Subscription receipts per price | $ / shares					$ 0.52											$ 0.30
Proceeds from issuance of private placement | $					$ 330,486											$ 4,883,840
Common stock shares issued | shares																322,581
Common stock value | $																$ 221,658
Warrant exercisable price per share | $ / shares						$ 0.90											$ 0.50
Warrant exercisable period					24 months											24 months
Proceeds from issuance of common stock | $																$ 270,735
Private Placement [Member] | Tranches One [Member]
Private placements shares issued | shares									8,276,294
Subscription receipts per price | $ / shares									$ 0.52
Proceeds from issuance of private placement | $									$ 4,270,017
Private Placement [Member] | Tranches Two [Member]
Private placements shares issued | shares																					8,276,294
Subscription receipts per price | $ / shares																					$ 0.52
Proceeds from issuance of private placement | $																					$ 4,270,017
Private Placement [Member] | Tranches Three [Member]
Private placements shares issued | shares																				757,666
Subscription receipts per price | $ / shares																				$ 0.52
Proceeds from issuance of private placement | $																				$ 390,822
Nov. 1, 2017 [Member] | Private Placement [Member] | Tranches Four [Member]
Private placements shares issued | shares																						68,181
Subscription receipts per price | $ / shares																						$ 0.52
Proceeds from issuance of private placement | $																						$ 35,169

Supplemental Disclosures with_3

Supplemental Disclosures with Respect to Cash Flows (Details) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Supplemental Disclosures With Respect To Cash Flows Details Abstract
Cash paid during the period for interest
Cash paid during the period for income taxes

Business Acquisition (Details)

Business Acquisition (Details) - USD ($)	Jan. 31, 2019	Jul. 31, 2018	Jan. 31, 2018	Jul. 31, 2017
Purchase consideration
Cash considerations	$ 2,718,739	$ 324,837	$ 1,678,590	$ 366,584
Promissory notes issued	4,342,362	2,175,000
Assets acquired:
Amounts receivable	779,063	632,477
Inventory	1,568,591	953,417
Property and equipment	2,619,757	2,615,898
Liabilities assumed:
Goodwill	2,635,721	$ 2,635,721
NMG [Member]
Purchase consideration
Share considerations	6,143,326
Cash considerations	2,309,000
Promissory notes issued	1,887,277
TOTAL	10,339,603
Assets acquired:
Cash	260,842
Amounts receivable	253,697
Prepaid expenses	44,552
Inventory	498,680
Property and equipment	1,951,696
Brand	247,000
Licenses	7,925,000
Liabilities assumed:
Trade payable and accrued liabilities	(367,385)
Loans payable	(250,000)
Deferred tax liability	(2,860,200)
Net assets acquired	7,703,882
Goodwill	2,635,721
TOTAL	$ 10,339,603

Business Acquisition (Details N

Business Acquisition (Details Narrative) - USD ($)	Nov. 14, 2017	Nov. 14, 2017	Nov. 13, 2017	May 15, 2017	Jan. 31, 2019
Description of subscription receipts under concurrent financing					The Company completed a concurrent financing consisting of 9,102,141 subscription receipts of the Company (the “Subscription Receipts”), at an issue price of CAD$0.66 per Subscription Receipt, with each Subscription Receipt being automatically converted, at no additional cost to the subscriber, upon the completion of the Acquisition for one common share and one share purchase warrant exercisable at a price of CAD$0.90 for a period of 24 months from the date of issuance. Each warrant is subject to acceleration provisions following the six-month anniversary of the date of closing, if the closing trading price of the common shares is equal to or greater than CAD$1.20 for seven consecutive trading days, at which time the Company may accelerate the expiry date of the warrants by issuing a press release announcing the reduced warrant term whereupon the warrant will expire 21 calendar days after the date of such press release.
Toro Pacific Management Inc. [Member] | Assignment and Novation Agreement [Member]
Business acquisition shares issued or issuable			423,000	1,000,000
Deemed share price				$ 0.66
Description for modification of agreement			<font style="font: 10pt Times New Roman, Times, Serif">The Assignment Agreement was amended, whereby the Company would issue the 1,000,000 common shares as follows:</font></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 4%; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 4%; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">a)</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">470,000 common shares to Benjamin Rutledge upon closing of the Acquisition (issued);</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">b)</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">60,000 common shares to Chris Hunt upon closing of the Acquisition (issued);</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">c)</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">470,000 common shares to the Transferor according to the following schedule:</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 8%; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 4%; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">a.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1/10 of the Transferor’s shares upon closing of the Acquisition (issued);</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">b.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1/6 of the remaining Transferor’s shares 6 months after closing the Acquisition (issued);</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">c.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1/5 of the remaining Transferor’s shares 12 months after closing the Acquisition;</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">d.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1/4 of the remaining Transferor’s shares 18 months after closing the Acquisition;</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">e.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1/3 of the remaining Transferor’s shares 24 months after closing the Acquisition;</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">f.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1/2 of the remaining Transferor’s shares 30 months after closing the Acquisition; and</font></td></tr> <tr> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">g.</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">of the remaining Transferor’s shares 36 months after closing the Acquisition.</font></td></tr> </table> <p style="margin: 0pt; text-align: justify"></p>" id="sjs-D6">&lt;p style="margin: 0pt; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">The Assignment Agreement was amended, whereby the Company would issue the 1,000,000 common shares as follows:&lt;/font>&lt;/p> &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 33.75pt; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/p> &lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> &lt;tr style="vertical-align: top"> &lt;td style="width: 4%; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="width: 4%; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">a)&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">470,000 common shares to Benjamin Rutledge upon closing of the Acquisition (issued);&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">b)&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">60,000 common shares to Chris Hunt upon closing of the Acquisition (issued);&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">c)&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">470,000 common shares to the Transferor according to the following schedule:&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;/table> &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/p> &lt;table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> &lt;tr style="vertical-align: top"> &lt;td style="width: 8%; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="width: 4%; text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">a.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">1/10 of the Transferor&#8217;s shares upon closing of the Acquisition (issued);&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">b.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">1/6 of the remaining Transferor&#8217;s shares 6 months after closing the Acquisition (issued);&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">c.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">1/5 of the remaining Transferor&#8217;s shares 12 months after closing the Acquisition;&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">d.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">1/4 of the remaining Transferor&#8217;s shares 18 months after closing the Acquisition;&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">e.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">1/3 of the remaining Transferor&#8217;s shares 24 months after closing the Acquisition;&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">f.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">1/2 of the remaining Transferor&#8217;s shares 30 months after closing the Acquisition; and&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="vertical-align: top"> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">g.&lt;/font>&lt;/td> &lt;td style="text-align: justify">&lt;font style="font: 10pt Times New Roman, Times, Serif">of the remaining Transferor&#8217;s shares 36 months after closing the Acquisition.&lt;/font>&lt;/td>&lt;/tr> &lt;/table> &lt;p style="margin: 0pt; text-align: justify">&lt;/p>
Business acquisition, fair value of shares issued or issuable			$ 135,202
NMG Acquisition [Member] | NMG [Member]
Business acquisition shares issued or issuable	16,000,000
Business acquisition, fair value of shares issued or issuable	$ 5,386,155	$ 5,386,155
Business acquisition consideration transferred in cash	2,309,000
Promissory note issued	2,175,000	$ 2,175,000
NMG Acquisition [Member] | Toro Pacific Management Inc. [Member]
Business acquisition shares issued or issuable		47,000
Business acquisition, fair value of shares issued or issuable	$ 15,816	$ 15,816
NMG Acquisition [Member] | TI Nevada [Member]
Business acquisition shares issued or issuable	2,037,879
Business acquisition, fair value of shares issued or issuable	$ 685,788	685,788
Promissory note issued	2,175,000	2,175,000
Repayment of loan	330,324
Present value of promissory note	$ 1,887,277	1,887,277
NMG Acquisition [Member] | Charles Fox [Member]
Business acquisition shares issued or issuable	212,121
Business acquisition, fair value of shares issued or issuable	$ 71,383	$ 71,383
NMG Acquisition [Member] | Chris Hunt [Member]
Business acquisition shares issued or issuable		60,000
Business acquisition, fair value of shares issued or issuable	20,192	$ 20,192
NMG Acquisition [Member] | Benjamin Rutledge [Member]
Business acquisition shares issued or issuable		470,000
Business acquisition, fair value of shares issued or issuable	$ 159,114	$ 159,114

Commitments (Details Narrative)

Commitments (Details Narrative)	Nov. 14, 2017USD ($)	Nov. 11, 2014USD ($)	Oct. 30, 2018USD ($)	Jan. 31, 2019	Jul. 31, 2018USD ($)	Nov. 14, 2017CAD ($)
Interest rate				11.30%
NMG [Member]
Term of lease		5 years
Description for lease option to extend		The Company has five options to extend the lease and each option is for five years
Periodic rent payable, amount		$ 12,500
Frequency of periodic payment		Monthly
NMG [Member] | On January 1, 2018 [Member]
Description for lease option to extend				The guaranteed minimum monthly rent is subject to a 3% increase on each anniversary date of the lease.
Periodic rent payable, amount					$ 15,000
Frequency of periodic payment				Monthly
TI Nevada [Member] | Consulting agreement [Member]
Frequency of periodic payment			Monthly
Periodic consulting fees payable			$ 16,500
Term of contract			5 years
TI Nevada [Member] | Consulting agreement [Member] | Officer [Member]
Frequency of periodic payment	Monthly
Periodic consulting fees payable	$ 16,667
Term of contract	3 years
Toro Pacific Management Inc. [Member] | Consulting agreement [Member]
Periodic consulting fees payable						$ 10,000

Investment Agreement (Details N

Investment Agreement (Details Narrative)	1 Months Ended
	Oct. 30, 2018USD ($)shares	Jan. 31, 2019USD ($)shares	Oct. 30, 2018CAD ($)shares
Interest rate		11.30%
Investment Agreement [Member] | Australis Capital Inc. [Member]
Acquired units | shares	16,000,000		16,000,000
Unsecured convertible debentures			$ 1,600,000
Interest rate	8.00%		8.00%
Ownership percentage		35.783%
Common stock shares issued | shares		1,768,545
Proceeds from issuance of common stock value		$ 787,123
Consulting agreement [Member] | TI Nevada [Member]
Frequency of periodic payment	Monthly
Periodic consulting fees payable	$ 16,500
Term of contract	5 years

Investment in NMG Ohio LLC (Det

Investment in NMG Ohio LLC (Details)	6 Months Ended
	Jan. 31, 2019USD ($)
Investment In Nmg Ohio Llc Details Abstract
Balance, 31 July 2018	$ 77,600
Common shares issued at fair value	1,448,567
Dispensary build-out related costs	612,619
Equity loss	(31,559)
Foreign exchange	(796)
Total	$ 2,106,431

Investment in NMG Ohio LLC (D_2

Investment in NMG Ohio LLC (Details Narrative) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jun. 07, 2018
Investment in NMG Ohio LLC	$ 612,619
Cash payments	618,416
Common stock shares fair value	1,448,567
Remaining cash payments totaling	$ 956,584
Remaining issuance of common stock shares	793,466
NMG Ohio LLC [Member]
Ownership percentage	100.00%	30.00%
Purchase of remaining ownership interest percentage	70.00%
Cash payments	$ 1,575,000
Issuance of common stock	3,173,864
Common stock shares issued	2,380,398
Common stock shares fair value	$ 1,448,567

Investment in GLDH (Details)

Investment in GLDH (Details) - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Investment In Gldh Details Abstract
Senior secured note	$ 5,200,000
GLDH working capital advances	538,946
Foreign exchange	13,234
Total	$ 5,752,180

Investment in GLDH (Details Nar

Investment in GLDH (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Nov. 29, 2018	Jan. 31, 2019
Senior secured convertible note		$ 5,200,000
Interest rate		11.30%
Maturity date		Feb. 14, 2019
working capital advances		$ 538,946
Australis Capital Inc. [Member] | Investment agreement One [Member] | GLDH [Member]
Senior secured convertible note	$ 5,200,000
Interest rate	20.00%
Maturity date	Nov. 29, 2020
working capital advances	$ 538,946
Conversion description	The note and any accrued interest is convertible into 89.75% of the shares of GLDH at the option of the Company.
Additional consideration, amount	$ 6,297,580
Additional consideration, shares	11,255,899
Additional consideration, price per share	$ 0.7439

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Convertible Loan Agreement [Member] - Care Group LLC [Member]	Mar. 15, 2019USD ($)
Convertible debt line of credit	$ 1,250,000
Management fee (Monthly)	$ 6,000