Emerald Health Therapeutics (EMHTF) 6-K 29 Nov 19 2019 Q3 Condensed Interim Consolidated Financial Statements Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2019
Document And Entity Information [Abstract]
Entity Registrant Name	Emerald Health Therapeutics Inc.
Entity Central Index Key	0001768225
Trading Symbol	emhtf
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	6-K
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3

CONDENSED INTERIM CONSOLIDATED

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - CAD ($)	Sep. 30, 2019	Dec. 31, 2018
Current
Cash and cash equivalents	$ 6,389,287	$ 36,042,090
Accounts receivable (Note 5)	6,127,241	3,579,271
Biological assets (Note 6)	1,175,772	1,088,528
Inventory (Note 7)	16,352,471	6,772,525
Prepaid expenses	1,198,629	1,326,780
Due from related parties (Note 11)	14,107,154	14,973,749
Total current assets	45,350,554	63,782,943
Plant and equipment (Note 8)	41,776,544	16,965,989
Plant under construction	7,687,178	10,310,229
Deposits on materials and equipment	605,877	981,832
Refundable deposits	196,391	2,196,391
Intangible assets (Note 9)	90,337,299	86,612,636
Right-of-use assets (Note 20)	5,850,117	0
Goodwill	169,323	169,323
Long-term investment	78,523	282,509
Investment in joint venture (Note 10)	70,050,243	25,660,842
Total non-current assets	216,751,495	143,179,751
TOTAL ASSETS	262,102,049	206,962,694
Current liabilities
Accounts payable and accrued liabilities	15,129,034	9,634,464
Current portion of long-term debt	0	2,503,064
Deferred payment (Note 4)	7,323,922	22,226,565
Payable to joint venture (Note 10)	10,010,000	0
Due to related parties (Note 11)	7,437,469	1,806,393
Total current liabilities	39,900,425	36,170,486
Lease liability (Note 20)	6,140,609	0
Convertible Debenture (Note 12)	21,383,086	0
Deferred income tax liability	293,886	293,886
TOTAL LIABILITIES	67,718,006	36,464,372
SHAREHOLDERS' EQUITY
Share capital (Note 13)	234,221,649	204,791,733
Warrants (Note 14)	6,150,876	4,360,000
Convertible Debt Reserves (Note 12)	382,626	0
Contributed surplus	23,444,070	14,202,536
Accumulated deficit	(74,026,516)	(52,855,947)
TOTAL SHAREHOLDERS' EQUITY	190,172,705	170,498,322
Non-controlling interest	4,211,338	0
TOTAL LIABILITIES AND EQUITY	$ 262,102,049	$ 206,962,694

CONDENSED INTERIM CONSOLIDATE_2

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue
Sales (Note 18)	$ 9,718,308	$ 321,070	$ 17,397,974	$ 978,550
Excise taxes	420,537	0	1,350,997	0
Net revenue	9,297,771	321,070	16,046,977	978,550
Cost of sales
Cost of goods sold	8,264,137	300,785	15,682,564	856,073
Production costs	1,411,959	910,497	2,868,949	1,634,412
Depreciation of Health Canada license (Note 9)	919,947	880,542	2,759,842	1,908,930
Inventory write-down (Note 7)	2,823,978	0	2,823,978	0
Loss (gain) on changes in fair value of biological assets (Note 6)	432,859	(1,302,377)	(544,493)	(2,674,261)
Gross margin	(4,555,109)	(468,377)	(7,543,863)	(746,604)
Expenses
General and administrative (Note 19)	4,338,102	4,735,075	11,821,132	10,691,659
Sales and marketing	1,201,306	2,685,549	3,251,704	3,840,389
Research and development	1,179,065	92,568	3,412,943	273,521
Depreciation (Note 8 and 9)	428,813	336,461	925,396	484,529
Share-based payments (Note 13)	2,992,922	2,165,851	11,436,660	6,201,559
Total expenses	10,140,208	10,015,504	30,847,835	21,491,657
Loss from operations	(14,695,317)	(10,483,881)	(38,391,698)	(22,238,261)
Share of loss (income) from joint venture (Note 10)	1,201,650	(3,940,373)	(19,099,401)	(4,321,011)
Interest income	(220,711)	(222,740)	(1,023,848)	(747,240)
Other expenses	2,488,601	0	3,030,475	0
Loss on settlement of deferred payment (Note 4)	0	0	864,229	0
Fair value changes in financial assets	100,867	105,890	203,985	230,535
Deferred income tax recovery	(805,000)	0	(805,000)	(317,497)
NET LOSS AND COMPREHENSIVE LOSS	17,460,724	6,426,658	21,562,138	17,083,048
Net loss and comprehensive loss attributable to:
Emerald Health Therapeutics, Inc.	17,252,590	6,345,718	20,971,476	16,676,533
Non-controlling interest	208,134	80,940	590,662	406,515
Net loss	$ 17,460,724	$ 6,426,658	$ 21,562,138	$ 17,083,048
Net loss per common share
Basic and diluted (in dollars per share)	$ 0.12	$ 0.05	$ 0.150	$ 0.13
Weighted average number of common shares outstanding
Basic and diluted (in shares)	150,623,580	136,166,730	146,209,650	127,162,988

CONDENSED INTERIM CONSOLIDATE_3

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - CAD ($)	Verdelite Sciences Inc. (Verdelite)Share Capital	Verdelite Sciences Inc. (Verdelite)Warrants	Verdelite Sciences Inc. (Verdelite)Contributed Surplus	Verdelite Sciences Inc. (Verdelite)Convertible Debt Reserves	Verdelite Sciences Inc. (Verdelite)Accumulated Deficit	Verdelite Sciences Inc. (Verdelite)Total Shareholders' Equity	Verdelite Sciences Inc. (Verdelite)Non-Controlling Interest	Verdelite Sciences Inc. (Verdelite)	Emerald Health Naturals Inc.Share Capital	Emerald Health Naturals Inc.Warrants	Emerald Health Naturals Inc.Contributed Surplus	Emerald Health Naturals Inc.Convertible Debt Reserves	Emerald Health Naturals Inc.Accumulated Deficit	Emerald Health Naturals Inc.Total Shareholders' Equity	Emerald Health Naturals Inc.Non-Controlling Interest	Emerald Health Naturals Inc.	Share CapitalPreviously Reported [Member]	Share Capital	WarrantsPreviously Reported [Member]	Warrants	Contributed SurplusPreviously Reported [Member]	Contributed Surplus	Convertible Debt ReservesPreviously Reported [Member]	Convertible Debt Reserves	Accumulated DeficitPreviously Reported [Member]	Accumulated Deficit	Total Shareholders' EquityPreviously Reported [Member]	Total Shareholders' Equity	Non-Controlling InterestPreviously Reported [Member]	Non-Controlling Interest	Previously Reported [Member]	Total
Balance at Dec. 31, 2017																		$ 77,912,246		$ 461,772		$ 5,285,709		$ 0		$ (17,829,369)		$ 65,830,358		$ 1,956,834		$ 67,787,192
Balance (shares) at Dec. 31, 2017																		106,787,226		9,707,677
Acquisition	$ 45,000,000	$ 0	$ 0	$ 0	$ 0	$ 45,000,000	$ 0	$ 45,000,000
Acquisitions (in shares)	9,911,894	0
Increase in ownership of Avalite Sciences Inc.																		$ 4,000,000		$ 0		0		0		(4,449,685)		(449,685)		(1,550,319)		(2,000,004)
Increase in ownership of Avalite Sciences Inc. (in shares)																		1,093,938		0
Shares issued on stock option exercises (Note 13)																		$ 983,039		$ 0		(369,050)		0		0		613,989		0		613,989
Shares issued on stock option exercises (Note 13) (in Shares)																		817,272		0
Units issued on prospectus offerings																		$ 40,740,000		$ 9,060,000		0		0		0		49,800,000		0		49,800,000
Units issued on prospectus offerings (shares)																		10,000,000		10,000,000
Share issuance costs																		$ (273,628)		$ 0		0		0		0		(273,628)		0		(273,628)
Shares issued on warrant exercises (Note 14)																		$ 24,901,302		$ (3,044,679)		0		0		0		21,856,623		0		21,856,623
Shares issued on warrant exercises (Note 14) (shares)																		8,239,863		(8,239,863)
Warrants expired																		$ 0		$ (2,117,093)		2,117,093		0		0		0		0		0
Warrants expired (shares)																				(3,056,050)
Share-based payments (Note 13)																		0		$ 0		6,201,558		0		0		6,201,558		0		6,201,558
Net loss and comprehensive loss																		0		0		0		0		(16,676,533)		(16,676,533)		(406,515)		(17,083,048)
Balance at Sep. 30, 2018																		$ 193,262,959		$ 4,360,000		13,235,310		0		(38,955,587)		171,902,682		0		171,902,682
Balance (shares) at Sep. 30, 2018																		136,850,193		8,411,764
Balance at Dec. 31, 2017																		$ 77,912,246		$ 461,772		5,285,709		0		(17,829,369)		65,830,358		1,956,834		$ 67,787,192
Balance (shares) at Dec. 31, 2017																		106,787,226		9,707,677
Warrants expired (shares)																																(3,056,050)
Balance at Dec. 31, 2018																	$ 204,791,733	$ 204,791,733	$ 4,360,000	$ 4,360,000	$ 14,202,536	14,202,536	$ 0	0	$ (52,855,947)	(53,055,040)	$ 170,498,322	170,299,229	$ 0	0	$ 170,498,322	$ 170,299,229
Balance (shares) at Dec. 31, 2018																	141,443,116	141,443,116	8,411,764	8,411,764
Adoption of IFRS 16 (Note 3)																		$ 0		$ 0		0		0		(199,093)		(199,093)		0		(199,093)
Shares issued on at-the-market offering (Note 13) (in shares)																		5,936,500		0
Shares issued on at-the-market offering (Note 13)																		$ 18,768,424		$ 0		0		0		0		18,768,424		0		18,768,424
Warrants issued on convertible debentures																		0		$ 1,790,876		0		0		0		1,790,876		0		1,790,876
Warrants issued on convertible debentures (in shares)																				12,500,000
Convertible debt reserves																		0		$ 0		0		382,626		0		382,626		0		382,626
Acquisition	$ 8,199,371	$ 0	$ 0	$ 0	$ 0	$ 8,199,371	$ 0	$ 8,199,371	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 4,802,000	$ 4,802,000
Acquisitions (in shares)	2,129,707	0
Shares issued on stock option exercises (Note 13)																		$ 3,339,317		$ 0		(2,195,126)		0		0		1,144,191		0		1,144,191
Shares issued on stock option exercises (Note 13) (in Shares)																		1,898,143		0
Share issuance costs																		$ (877,196)		$ 0		0		0		0		(877,196)		0		(877,196)
Shares issued on warrant exercises (Note 14) (shares)																				0
Warrants expired (shares)																				0
Share-based payments (Note 13)																		0		$ 0		11,436,660		0		0		11,436,660		0		11,436,660
Net loss and comprehensive loss																		0		0		0		0		(20,971,476)		(20,971,476)		(590,662)		(21,562,138)
Balance at Sep. 30, 2019																		$ 234,221,649		$ 6,150,876		$ 23,444,070		$ 382,626		$ (74,026,516)		$ 190,172,705		$ 4,211,338		$ 194,384,043
Balance (shares) at Sep. 30, 2019																		151,407,466		20,911,764

CONDENSED INTERIM CONSOLIDATE_4

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CASH FLOW - CAD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating activities
Net loss	$ (21,562,138)	$ (17,083,048)
Items not involving cash
Depreciation	4,252,703	2,393,459
Gain on changes in fair value of biological assets	(544,493)	(2,674,261)
Fair value changes in financial assets	203,985	230,535
Inventory write-down	2,823,978	0
Share-based payments	11,436,660	6,201,559
Share of income from joint venture	(19,099,401)	(4,321,011)
Interest and accretion expense	577,089	144,261
Deferred income tax recovery	(805,000)	(317,497)
Loss on settlement of deferred payment	864,229	0
Changes in non-cash operating working capital
Accounts receivable	(2,547,970)	(1,233,683)
Due from related parties	866,595	(1,182,574)
Prepaid expenses	128,151	(1,569,486)
Inventory and biological assets	(13,233,756)	(506,703)
Accounts payable and accrued liabilities	3,767,495	2,918,467
Due to related parties	8,017,956	149,494
Net cash flows used in operating activities	(24,853,917)	(16,850,488)
Investing activities
Investment in joint venture (Note 10)	(15,280,000)	(12,000,000)
Acquisition of asset (Note 4)	(1,099,799)	(22,634,061)
Acquisition of business, net of cash acquired	0	(2,000,000)
Deposits on equipment	1,409,442	(2,000,000)
Purchase of plant and equipment	(20,369,102)	(8,050,364)
Purchase of intangible assets	(1,561,785)	(5,183)
Net cash flows used in investing activities	(36,901,244)	(46,689,608)
Financing activities
Payment of lease liabilities	(362,361)	(57,221)
Proceeds from financing	18,768,423	49,800,000
Share issuance costs	(877,196)	(291,137)
Proceeds from convertible debenture financing	24,217,000	0
Repayment of long term debt	(2,503,064)	0
Repayment of deferred payment	(8,000,000)	0
Stock option exercises	1,144,190	613,989
Interest paid	(284,634)	0
Warrant exercises	0	21,856,622
Net cash flows provided by financing activities	32,102,358	71,922,253
(Decrease)/increase in cash and cash equivalents	(29,652,803)	8,382,157
Cash and cash equivalents, beginning of year	36,042,090	44,523,145
Cash and cash equivalents, end of year	6,389,287	52,905,302
Supplemental Information:
Fair value of shares issued to settle portion of deferred payment (Note 4)	$ 8,199,371	$ 0

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	9 Months Ended
	Sep. 30, 2019
NATURE AND CONTINUANCE OF OPERATIONS
NATURE AND CONTINUANCE OF OPERATIONS	1. NATURE AND CONTINUANCE OF OPERATIONS Emerald Health Therapeutics Inc. (the "Company"), is classified as a Tier 1 Venture Issuer on the TSXV, with its common shares ("Common Shares") listed under the trading symbol “EMH.” The Company is also traded on the OTCQX, with its Common Shares listed under the trading symbol “EMHTF.” These condensed interim consolidated financial statements (“interim financial statements”) have been prepared by management on a going concern basis which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. As at September 30, 2019, the Company had not yet achieved profitable operations and had accumulated losses of $74,026,516 (December 31, 2018 - $52,855,947) since its inception. Subsequent to September 30, 2019, the Company has raised additional gross proceeds of $2,500,000 of equity financing through a private placement (see Note 22). The continuing operations of the Company are dependent upon its ability to continue to raise adequate capital, to commence profitable operations in the future, to satisfy its commitments and to repay its liabilities arising from normal business operations as they become due. Management is aware, in making its assessment, of material uncertainties related to events or conditions that may cast significant doubt upon the Company’s ability to continue as a going concern. These condensed interim consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2019
BASIS OF PRESENTATION
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION These condensed interim consolidated financial statements do not include all disclosures normally provided in annual financial statements and should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2018 (“Annual Financial Statements”). Accordingly, accounting policies, estimates, and judgements applied are the same as those applied in the Company’s financial statements for the year ended December 31, 2018, unless otherwise indicated. The Company assesses its accounting estimates and judgements every reporting period. The Company’s interim results are not necessarily indicative of its results for a full year. a) Statement of Compliance These condensed interim consolidated financial statements have been prepared in accordance with IAS 34 – Interim Financial Reporting (“IAS 34”) as issued by the International Accounting Standards Board (“IASB”). As a result, these unaudited condensed interim consolidated financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the IASB have been condensed with certain disclosures from the Annual Financial Statements omitted. Accordingly, these unaudited condensed interim consolidated financial statements should be read in conjunction with the Company's Annual Financial Statements for the year ended December 31, 2018. The condensed interim consolidated financial statements were authorized for filing by the Board of Directors on November 29, 2019. b) Basis of measurement These condensed interim consolidated financial statements have been prepared on a going concern basis, at historical cost except for certain financial instruments and biological assets, which are measured at fair value. c) Basis of consolidation These condensed interim consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions and balances are eliminated on consolidation. Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The subsidiaries of the Company at September 30, 2019 include the following: Ownership Interest Ownership Interest as at September 30 as at December 31 Name of Entity Emerald Health Therapeutics Canada Inc. (EHTC) 100 % 100 % Emerald Health Naturals Inc. (Naturals) 51 % — Avalite Sciences Inc. (Avalite) 100 % 100 % Pure Sunfarms Corp. (Pure Sunfarms) 50 % 50 % Verdélite Sciences Inc. (Verdélite) 100 % 100 % Verdélite Property Holdings Inc. 100 % 100 % d) Functional and presentation currency The Company and its subsidiaries’ functional currency is Canadian dollars. All dollar amounts presented are in Canadian dollars unless otherwise specified.

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2019
NEW ACCOUNTING PRONOUNCEMENTS
NEW ACCOUNTING PRONOUNCEMENTS	3. NEW ACCOUNTING PRONOUNCEMENTS IFRS 16, Leases – replaced the guidance in IAS 17 Leases and established principles for the recognition, measurement, presentation and disclosure of leases, with the objective of ensuring that lessees and lessors provide relevant information that faithfully represents those transactions. The Company has applied IFRS 16 with an initial application date of January 1, 2019. The simplified transition approach was applied and as a result, the Company recognized the cumulative effect of initially applying IFRS 16 as an adjustment to the accumulated deficit as at January 1, 2019. The IFRS 16 adjustment as at January 1, 2019, resulted in a debit to the Company’s accumulated deficit of $199,093. The Company’s lease accounting policy in accordance with IFRS 16 is provided below. At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The right-of-use asset is initially measured at cost and subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. In addition, the right-of-use asset is subject to impairment assessment and adjusted for certain remeasurements of its associated lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the Company's incremental borrowing rate or rate implicit in the lease. The lease liability is subsequently measured at amortized cost using the effective interest method. The incremental borrowing rate determined for the Company for the leases in transition is within a range of 6% - 8%. The lease liability is subsequently measured at amortized cost using the effective interest method. The lease liability is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Company's estimate of the amount expected to be payable under a residual value guarantee, or if the Company changes its assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right-of-use asset or is recorded in net earnings if the carrying amount of the right-of-use asset is nil. A lease modification is accounted for as a separate lease if there is an increase in the scope of a lease and a corresponding increase in consideration, such as adding the right to use one or more underlying assets in a contract. Otherwise, a lease modification is considered a remeasurement of the lease liability, as discussed above. Lease payments that depend on performance measures or usage of the underlying asset are considered variable lease payments, which are expensed as incurred. The Company has elected not to recognize right-of-use assets and lease liabilities for short-term leases (lease term of 12 months or less) and leases for which the underlying asset is of low value. The Company recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term. Changes to the Company’s critical accounting estimates and judgments due to IFRS 16 are provided below. The Company’s lease liabilities are measured at the present value of the lease payments discounted using the applicable incremental borrowing rate or rate implicit in the lease. Determining the discount rate (incremental borrowing rate) requires significant judgment and may have a significant quantitative impact on lease liability valuations. Many of the Company’s lease liabilities contain one or several lease extension clauses, and could reasonably be extended beyond the lease extensions outlined in the contract. Determining the length of the lease to be used in the present value calculation of the lease obligation requires significant judgement and may have significant impact on lease liability valuations. $ Operating Lease commitments as disclosed at December 31, 2018 10,298,432 Effect of discounting using the incremental borrowing rates at January 1, 2019 (5,569,108) Lease liabilities recognized at January 1, 2019 4,729,324 Initial Recognition of ROU assets at application date 5,184,165 Accumulated Depreciation as at application date (653,935) Net right-of-use assets recognized at January 1, 2019 4,530,230

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2019
ACQUISITIONS
ACQUISITIONS	4. ACQUISITIONS Emerald Health Naturals On January 10, 2019, the TSXV approved the Company’s agreement with Emerald Health Bioceuticals, Inc. (“EHB”), an entity with common directors, to form Emerald Health Naturals Inc. (“Naturals”). Per the formation agreement with EHB, the Company will invest $5,000,000 for a 51% ownership of Naturals and EHB will grant Naturals exclusive Canadian distribution right to EHB’s product line for 49% ownership (“Distribution Right”). The Company has invested $1,099,799 with the remaining amount included in Due to Related Parties on the condensed interim consolidated statements of financial position. The Company concluded that it controls Naturals and it has been consolidated, with non-controlling interest recognized for the EHB owned portion. Naturals operates primarily in Canada and is focused on developing natural health products that may provide wellness and medical benefits by interacting with the human body’s endocannabinoid system. The Distribution Right is recorded at its acquisition date fair value of $4,802,000. It is an intangible asset, estimated to have an indefinite life because it is expected to generate cash flows indefinitely. As an indefinite life intangible asset, the Distribution Right is not amortized. Concurrent with this agreement, Naturals entered into an agreement to acquire assets from GAB Innovations, Inc. (“GAB”) for cash consideration of $340,000. The Company paid $200,000 on closing and the balance is due on January 10, 2020. On the date of acquisition, management concluded that the assets acquired did not include significant processes or outputs, and therefore did not meet the definition of a business under IFRS 3 Business Combinations. As a result, the transaction was accounted for as an asset acquisition. The total purchase price and the fair value of the net assets of GAB acquired are disclosed below: Net assets acquired Asset fair value Relative fair value $ $ 3 Natural Product Numbers 90,000 89,259 Plant and Equipment 102,824 101,976 Health Canada NHP Site License 150,000 148,765 342,824 340,000 As part of the asset acquisition, Naturals acquired a Health Canada Natural Health Product (“NHP”) Site License. An NHP Site Licence is required for any site that manufactures, processes, packages, labels, imports, and/or stores NHPs in Canada. The acquired NHP Site License allowed EHN to start importing and storing NHPs in Q2 2019. This intangible asset was recorded at its acquisition date fair value. This asset has a finite life and will be amortized on a straight-line basis in accordance with the Company’s policy. Verdélite Sciences Inc. On May 2, 2018, the Company acquired 100% of the issued and outstanding shares of Verdélite and the shareholder loans payable by Verdélite, for total consideration of $90.0 million, payable 50% in cash and 50% in Common Shares (the “Purchase Price”). The Company paid $22.5 million in cash upon closing and $45.0 million was satisfied by the issuance of 9,911,894 Common Shares, of which 4,955,947 Common Shares were held in escrow until May 1, 2019 (Note 13). The remaining $22.3 million was originally payable in cash to the vendors of Verdélite (the “Vendors”) on May 1, 2019. On May 1, 2019, the Vendors elected to receive $7.5 million of the remaining $22.3 million, as shares of the Company, with the remaining $14.8 million of the Purchase Price to be paid on or before May 30, 2019. The Company treated this change to the terms of settlement for the purchase of Verdélite as an extinguishment of the original terms, and not a modification under IFRS 9, Financial Instruments . The shares issued to the Vendors were valued on the five-day volume-weighted average price of the Common Shares of the Company on the TSXV, discounted 10%, calculated as of April 30, 2019. This resulted in the issuance of 2,129,707 Common Shares to the Vendors, at a deemed share price of $3.52 per Common Share. Under IFRIC 19, Extinguishing Financial Liabilities with Equity Instruments, when equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, an entity shall measure them at the fair value of the equity instruments issued. The difference between the carrying amount of the financial liability extinguished and the consideration paid is recognized in profit or loss in the nine months ended September 30, 2019. The fair value of the equity issued to the Vendors on May 1, 2019 was $3.85 per share, resulting in a loss of $864,229 being recognized by the Company in the condensed interim consolidated statements of loss and comprehensive loss. An additional loss was recognized on the renegotiation of terms of settlement, as the Company initially recorded the liability at $22.3 million, adjusted from the $22.5 million based on working capital adjustments. The difference of $164,857 has been recognized as a loss by the Company and is included in the settlement loss of $864,229 in the condensed interim consolidated statements of loss and comprehensive loss. On May 30, 2019, the Company renegotiated the terms of the remaining $15.0 million payable to the Vendors. $5.0 million cash was paid in June 2019, with subsequent monthly payments of $1.0 million commencing mid July through to mid November 2019, with a final payment of $5.0 million plus accrued interest due on December 16, 2019. Interest on the outstanding balance began accruing May 31, 2019 at a rate of 10% per annum. The amount outstanding as at September 30, 2019 was $7,323,922.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2019
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	5. ACCOUNTS RECEIVABLE The Company’s accounts receivable is comprised of: September 30 December 31 $ $ Goods and services tax refund receivable 1,992,302 2,519,789 Trade receivables 4,134,939 801,756 Other receivables — 257,726 6,127,241 3,579,271 Accounts receivable are neither impaired nor past due.

BIOLOGICAL ASSETS

BIOLOGICAL ASSETS	9 Months Ended
	Sep. 30, 2019
BIOLOGICAL ASSETS
BIOLOGICAL ASSETS	6. BIOLOGICAL ASSETS The Company’s biological assets consist of cannabis seeds and cannabis plants. Changes in the Company’s biological assets are as follows: September 30 December 31 $ $ Carrying amount, beginning of year 1,088,528 114,559 Effect of unrealized changes in fair value of biological assets 544,493 2,818,442 Biological assets purchased 197,432 3,841 Biological asset expensed in R&D (82,208) — Biological assets sold — (133,680) Transferred to inventory upon harvest (572,473) (1,714,634) Carrying amount, end of period 1,175,772 1,088,528 As at September 30, 2019, included in the carrying amount of biological assets is $91,960 (December 31, 2018 - $28,570) in seeds and $1,083,812 (December 31, 2018 - $1,059,958) in live plants. The following inputs and assumptions are categorized within Level 3 on the fair value hierarchy, and are subject to volatility and several uncontrollable factors, which could significantly effect the fair value of the biological assets in future periods: · plant waste – wastage of plants based on various stages of growth; · yield per plant – represents the weighted average grams of dry cannabis expected to be harvested from a cannabis plant, based on historical yields; · selling price, less costs to sell – based on estimated selling price per gram of dry cannabis based on historical sales and expected sales; · percentage of costs incurred to date compared to the total costs to be incurred (to estimate the fair value of an in-process plant) – represents estimated costs to bring a gram of cannabis from propagation to harvest; and · stage of plant growth – represents the weighted average age in of the plant out of the average growing cycle as at period end date. As at September 30, 2019, on average, the biological assets were 22% complete as to the next expected harvest date, compared to a 39% average stage of completion as at December 31, 2018. The average number of days from the point of propagation to harvest is 106 days. Biological assets are classified as Level 3 on the fair value hierarchy. Significant unobservable inputs used to fair value biological assets include the Company’s estimate of the yield of cannabis per plant as well as the average selling price per gram less cost to sell. A 5% increase or decrease in the estimated yield of cannabis per plant would result in an increase or decrease in the fair value of biological assets of $20,991 at September 30, 2019 (December 31, 2018 - $52,620). A 5% increase or decrease in the average selling price per gram less cost to sell would result in an increase or decrease in the fair value of the biological assets of $39,844 at September 30, 2019 (December 31, 2018 - $59,579).

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2019
INVENTORY
INVENTORY	7. INVENTORY The Company’s inventory is comprised of: September 30 December 31 $ $ Dried cannabis 12,272,391 5,778,176 Cannabis oils 3,274,394 337,314 Goods for resale 95,267 1,498 Supplies and consumables 710,419 655,537 16,352,471 6,772,525 Inventory expensed and included in cost of sales was $8,264,137 and $15,682,564, for three and nine months ended September 30, 2019 (September 30, 2018 – $300,785 and $856,073). The unrealized (loss) gain due to the fair value change in biological assets included in cost of sales was ($432,859) and $544,493 for three and nine months ended September 30, 2019 (September 30, 2018 – gain of $7,228 and $136,927). Inventories are written down when the cost of inventories exceed their net realizable value and are estimated to be unrecoverable due to obsolescence, damage, or declining market prices. During the three and nine months ended September 30, 2019, a provision of $801,197 was recognized for dried cannabis and packaged inventory (2018 - $Nil for all periods) related to product deterioration and limited remaining shelf life. An additional write-down of inventory of $2,022,781 was recognized in the three and nine months ended September 30, 2019 (2018 - $Nil for all periods) related to hemp harvested that did not meet the quality standards for extraction grade material.

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2019
PLANT AND EQUIPMENT
PLANT AND EQUIPMENT	8. PLANT AND EQUIPMENT The Company’s plant and equipment continuity is as follows: Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Costs: Balance, December 31, 2017 — — 274,471 992,725 57,881 36,392 1,361,469 Additions — 6,747,648 1,407,177 1,457,537 138,641 566,928 10,317,931 Acquired Through Verdélite 476,041 5,265,894 — 237,793 73,642 257,753 6,311,123 Balance, December 31, 2018 476,041 12,013,542 1,681,648 2,688,055 270,164 861,073 17,990,523 Additions — 18,597,279 2,162,053 4,346,089 77,770 495,201 25,678,392 Acquired Through Naturals — — 33,984 — 3,271 63,553 100,808 Balance, September 30, 2019 476,041 30,610,821 3,877,685 7,034,144 351,205 1,419,827 43,769,723 Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total Accumulated Depreciation: $ $ $ $ $ $ $ Balance, December 31, 2017 — — 79,609 210,653 9,002 30,870 330,134 Additions — 153,563 75,074 336,932 67,524 61,307 694,400 Balance, December 31, 2018 — 153,563 154,683 547,585 76,526 92,177 1,024,534 Additions — 163,515 260,615 351,346 72,535 120,634 968,645 Balance, September 30, 2019 — 317,078 415,298 898,931 149,061 212,811 1,993,179 Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Net book value: September 30, 2019 476,041 30,293,743 3,462,387 6,135,213 202,144 1,207,016 41,776,544 December 31, 2018 476,041 11,859,979 1,526,965 2,140,470 193,638 768,896 16,965,989 (1)

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2019
INTANGIBLE ASSETS
INTANGIBLE ASSETS	9. INTANGIBLE ASSETS The Company’s intangible assets continuity is as follows: Extraction Distribution Health Canada Computer Patents Assets Right License Software Total $ $ $ $ $ $ Cost: Balance, December 31, 2017 — — — 2,922,096 62,135 2,984,231 Acquired through Verdélite — — — 86,103,549 — 86,103,549 Additions 368,531 — — — 133,032 501,563 Balance, December 31, 2018 368,531 — — 89,025,645 195,167 89,589,343 Acquired through Naturals 89,259 — 4,802,000 148,765 1,168 5,041,192 Additions 288,550 370,280 — — 951,425 1,610,255 Balance, September 30, 2019 746,340 370,280 4,802,000 89,174,410 1,147,760 96,240,790 Extraction Distribution Health Canada Computer Patents Assets Right License Software Total $ $ $ $ $ $ Accumulated amortization: Balance, December 31, 2017 — — — 87,446 44,930 132,376 Additions — — — 2,829,015 15,316 2,844,331 Balance, December 31, 2018 — — — 2,916,461 60,246 2,976,707 Additions — — — 2,759,842 166,942 2,926,784 Balance, September 30, 2019 — — — 5,676,303 227,188 5,903,491 Extraction Distribution Health Canada Computer Patents Assets Right License Software Total $ $ $ $ $ $ Net book value: September 30, 2019 746,340 370,280 4,802,000 83,498,107 920,572 90,337,299 December 31, 2018 368,531 — — 86,109,184 134,921 86,612,636

INVESTMENT IN JOINT VENTURE

INVESTMENT IN JOINT VENTURE	9 Months Ended
	Sep. 30, 2019
INVESTMENT IN JOINT VENTURE
INVESTMENT IN JOINT VENTURE	10. INVESTMENT IN JOINT VENTURE On March 30, 2019, Pure Sunfarms exercised its option to acquire from Village Farms International, Inc. (“Village Farms”) a second 1.1 million square foot (25 acre) greenhouse (“Delta 2”) adjacent to Pure Sunfarms’ existing 1.1 million square foot greenhouse in Delta, BC. In accordance with the terms of the Pure Sunfarms joint venture agreement, Village Farms is contributing the Delta 2 facility to the joint venture and the Company has committed to contribute an aggregate of $25 million in cash, of which $15 million was paid during the nine months ended September 30, 2019. The remaining balance of $10 million is recognized on the condensed interim consolidated statements of financial position in Payable to Joint Venture. Subsequent to September 30, 2019, Pure Sunfarms issued a default notice to the Company regarding a portion of the remaining balance payable that is further discussed in Note 22. Profits and losses resulting from upstream and downstream transactions between the Company and Pure Sunfarms are recognized only to the extent of unrelated investor's interests in the associates. Unrealized gains arising from transactions with the associate are eliminated. Unrealized losses resulting from transactions with the associate are also eliminated, but only to the extent that there is no evidence of impairment. The Company’s investment in Pure Sunfarms is as follows: $ Balance at December 31, 2018 25,660,842 Investment in Joint Venture 25,000,000 Transaction costs 290,000 Share of income 19,099,401 Balance at September 30 2019 70,050,243 Summarized financial information for Pure Sunfarms is set out below: September 30 December 31 $ $ Non-current assets 119,963,102 67,263,020 Current assets (a) 94,650,605 20,414,439 Total assets 214,613,707 87,677,459 Non-current liabilities 52,404,282 2,688,273 Current liabilities 20,479,446 39,465,718 Total liabilities 72,883,728 42,153,991 (a) includes cash and cash equivalents 16,128,158 2,361,948 Nine months ended Nine months ended September 30 September 30 $ $ Sales 71,548,261 247,200 Cost of Sales (b) 18,785,656 186,212 Gross margin before fair value changes 52,762,605 60,988 Change in fair value of biological asset (15,025,343) (1,119,399) Gross margin 67,787,948 1,180,387 Selling, general and administrative expenses 7,454,313 2,156,128 Income (loss) from operations 60,333,635 (975,741) Other (income) loss 723,108 (36,905) Income (loss) before taxes 59,610,527 (938,836) Provision for income taxes 13,404,014 — Net income (loss) 46,206,513 (938,836) (b) includes $1,777,664 of amortization expense (December 31, 2018 - $275,589) Net Income (loss) 46,206,513 (938,836) Elimination of transactions with the Company (3,764,982) — Fair value adjustment (4,242,729) 9,580,858 Adjusted net income 38,198,802 8,642,022 50% Share of income from joint venture 19,099,401 4,321,011 A reconciliation of the summarized financial information to the carrying amount of the investment in Pure Sunfarms is set out below: For the nine For the twelve months ended months ended September 30 2019 December 31 2018 $ $ Total net assets of Pure Sunfarms 141,729,979 45,523,468 50% ownership interest held by the Company 70,864,990 22,761,734 2018 cumulative adjustments carried forward 2,669,470 — Fair value adjustment recognized during the period (2,121,365) 3,964,388 Elimination of transactions with the Company during the period (1,882,491) (1,294,919) Transaction costs cumulative 519,639 229,639 Carrying amount of the investment 70,050,243 25,660,842 To date, Pure Sunfarms has not issued dividends. As a privately held company, there are no quoted market prices available for the shares of Pure Sunfarms.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	11. RELATED PARTY TRANSACTIONS With Emerald Health Sciences Inc. As of September 30, 2019, Emerald Health Sciences Inc. (“Sciences”) held an aggregate of 40,434,242 Common Shares, representing 27% (December 31, 2018 – 43,234,242 shares, representing 31%) of the issued and outstanding Common Shares and it also held 4,411,764 (December 31, 2018 – 4,411,764) common share purchase warrants of the Company. Sciences charged the Company $875,000 and $2,975,000 during the three and nine months ended September 30, 2019 (September 30, 2018 - $1,050,000 and $3,150,000) for services related to financing, business development, research and development, investor relations and acquisition activities, in accordance with the amended management agreement: $468,738 and $1,593,738 were recognized as research and development costs and $406,262 and $1,381,262 were recognized as general and administrative fees, respectively. Sciences charged the Company $2,022,781 for hemp harvested and the expenditures supporting the harvest through the supply agreement with Emerald Health Hemp Inc. ("EHH"), a wholly-owned subsidiary of Sciences. As of September 30, 2019, the Company owed $4,977,893 (December 31, 2018 – $502,194) to Sciences for total services provided. This amount is included in the due to related parties caption on the condensed interim consolidated statements of financial position and is non-interest bearing. As of September 30, 2019, Sciences owed Company $31,421 (December 31, 2018 – $31,421) for invoices paid on behalf of Sciences, this amount is included in the due from related parties caption on the condensed interim consolidated statements of financial position and is non-interest bearing. In July 2019, the Company amended a previous loan agreement with Sciences pursuant to which Sciences agreed to loan up to $15,000,000 to the Company, in amounts and at times agreed to by the parties. Amounts loaned bear interest at 12% per annum and are repayable on demand. As of September 30, 2019, $515,233 was the carrying balance of the amount loaned from Sciences to the Company (December 31, 2018 - $Nil) and $265,397 (September 30, 2018 - $Nil) was the interest charged during the nine month period as per the loan agreement. The amount owing is included in Due to Related Parties on the condensed interim consolidated statements of financial position. On October 1, 2019, the Company and Sciences amended the management agreement pursuant to which Sciences is not entitled to further cash consideration beyond amounts currently accrued and outstanding. On October 4, 2019, the Company announced that it had entered into an agreement to amend the purchase price payable by the Company pursuant to the hemp supply agreement dated September 25, 2018 with EHH. Pursuant to this agreement, the Company will only pay EHH the reasonable and documented costs incurred by EHH in exchange for hemp products. On October 4, 2019, the Company announced that it had entered into a sublease agreement and a cultivation agreement with Sciences. Pursuant to the sublease agreement, the Company agreed to sublease 12 acres of land in Metro Vancouver to Sciences for which Sciences agreed to pay the Company rent equal to the amount that the Company pays to the head-landlord for the subleased land. Pursuant to the cultivation agreement, Sciences granted the Company the right to cultivate cannabis, for the sole benefit of the Company, on the subleased land. In exchange for this right, the Company agreed to waive the amounts payable by Sciences under the Sublease Agreement. With the Company’s joint venture As of September 30, 2019, Pure Sunfarms owes the Company $1,075,734 (December 31, 2018 - $1,942,329) for expenditures made on behalf of the joint venture. As of September 30, 2019, the Company owes to Pure Sunfarms $1,135,860 (December 31, 2018 - $1,287,082) for storage, logistical and administrative related fees. These amounts are included in the respective Due To and Due From Related Parties on the condensed interim consolidated statements of financial position, and are non-interest bearing. The Company also contributed $13,000,000 in the form of an on-demand loan as described in the Company’s Annual Financial Statements. The Company has recorded a provision related to Pure Sunfarms that is described in Note 21. The Company is also in a dispute with Pure Sunfarms that is described in Note 21 and 22. With a company controlled by the Company’s Executive Chairman During the year ended December 31, 2017, the Company entered into a 30-year lease with a company (the “Landlord”) that is controlled by Avtar Dhillon, MD, the Executive Chairman of the Company with respect to land in Metro Vancouver, British Columbia on which the Company is constructing its new production facility. During the three and nine months ended September 30, 2019, the Company paid to the Landlord $84,904 and $254,713 (September 30, 2018 - $89,189 and $255,658) in rent and $Nil and $237 (September 30, 2018 - $40,699 and $40,699) for invoices paid on behalf of the Company. The Landlord was reimbursed by the Company for $10,208 and $189,354 during the three and nine months ended September 30, 2019 (September 30, 2018 - $7,666 and $45,647) for development fees and services related to construction of the Company’s new facility. As of September 30, 2019, the Company owed $14,241 (December 31, 2018 - $502) to the Landlord; this amount is included in Due to Related Parties on the condensed interim consolidated statements of financial position and is non-interest bearing. As at September 30, 2019, the Company recognized a lease obligation of $3,562,352 relating to the land in Metro Vancouver. This amount is included on the statements of financial position under “Lease Liability”. With a company whose CEO is also a director of the Company The Company holds 1,666,667 common shares and 1,666,667 common share purchase warrants of Avricore Health Inc, as described in the Company’s Annual Financial Statements. Naturals holds 3,030,303 common share purchase warrants of Avricore. With a company whose President is also a CEO of the Subsidiary Naturals owes to GAB $153,920 (December 31, 2018 - $Nil) for expenditures made on behalf of Naturals. Remuneration of directors and key management of the Company The remuneration awarded to directors and to senior key management including the Executive Chairman and President, the Chief Executive Officer, the Chief Financial Officer, the Chief Commercial Officer and the Chief Operating Officer, includes the following expenses recognized during the period: For the three For the three For the nine For the nine months ended months ended months ended months ended September 30 2019 September 30 2018 September 30 2019 September 30 2018 $ $ $ $ Wage and short-term benefits 505,964 256,204 1,067,346 734,554 Share-based payments 1,966,113 1,117,755 4,818,820 3,133,291 2,472,077 1,373,959 5,886,166 3,867,845 Included in Due to Related Parties on the condensed interim consolidated statements of financial position at September 30, 2019 is $42,517 (December 31, 2018 - $16,614) due to related parties with respect to key management personnel and expense reimbursements and are non-interest bearing. In the event that senior key management employment agreements are terminated by the Company, other than for just cause, such officers are entitled to a minimum severance amount equal to six months of salary. These transactions are recorded at the amounts agreed upon between the two parties.

CONVERTIBLE DEBENTURE

CONVERTIBLE DEBENTURE	9 Months Ended
	Sep. 30, 2019
CONVERTIBLE DEBENTURE
CONVERTIBLE DEBENTURE	12. CONVERTIBLE DEBENTURE On September 10, 2019, the Company issued 2,500 secured convertible debenture units (the “Convertible Debenture Units”) of the Company at a price of $10,000 per Convertible Debenture Unit (the “Issue Price”) for gross proceeds of $25,000,000 (the “Offering”) to a single Canadian institutional accredited investor (the “Investor”). Each Convertible Debenture Unit is comprised of one 5.0% secured convertible debenture of the Company in the principal amount of $10,000 (each, a "Convertible Debenture") and 5,000 common share purchases warrants of the Company (each, a "Debenture Warrant"). The Convertible Debentures have a maturity date of 24 months from the issuance date (the "Maturity Date") and bear interest (at the option of the Company payable in cash or, pursuant to TSXV rules and subject to certain limitations on a holder’s ownership levels, in Common Shares from the date of issuance at 5.0% per annum, accrued and payable semi-annually on June 30th and December 31st of each year. The Convertible Debentures include certain covenants relating to the business of the Company. Subject to certain limitations on a holder’s ownership levels, restrictions, and at the option of the holder, the Convertible Debentures are convertible, subject to certain restrictions and at the option of the holder, into Common Shares at any time prior to the close of business on the last business day immediately preceding the Maturity Date. The Convertible Debentures have a conversion price of $2.00 per Common Share (the "Conversion Price"). If, at any time prior to the Maturity Date, the volume weighted average trading price of the Common Shares on the TSX Venture Exchange (the "TSXV") is greater than $3.50 for 10 consecutive trading days, the Company may force the conversion of the principal amount of the then outstanding principal amount owing pursuant to the Convertible Debentures at the Conversion Price provided the Company gives 30 days' notice of such conversion to the holder. Subject to certain limitations on a holder’s ownership levels, each Warrant is exercisable to purchase one Common Share at an exercise price of $2.00 per share for a period of 24 months from the date of issue. If, at any time prior to the expiry date of the Warrants, the volume weighted average trading price of the Common Shares on the TSXV is greater than $3.50 for 10 consecutive trading days, the Company may deliver a notice to the holder of Warrants accelerating the expiry date of the Warrants to the date that is 30 days following the date of such notice. At issuance, the fair value of the liability component of the Convertible Debentures was estimated to be $21,925,195. They were valued using Company specific interest rates assuming no conversion features exist. The debt component is to be accreted to face value over the term to maturity as a non-cash interest charge. The Debenture Warrants were valued at $2,426,826 using the Black-Scholes valuation model. The residual value was allocated to the equity component of the conversion feature and had a value of $647,978. Issuance costs of $783,000 were allocated proportionately with $686,697 as a debit against the liability component and $96,303 as a debit against the equity component of the conversion feature. These issuance costs create a temporary difference between the carrying value of the liability component and the tax base of the liability for tax purposes. The deferred tax impact of the allocation of a portion of the Convertible Debenture to equity resulted in a deferred tax recovery in the three and nine months ended September 30, 2019 of $805,000 and a corresponding deferred tax asset in equity of $635,950 and $169,050 for the Debenture Warrants and the equity component of the Convertible Debenture, respectively. The effect of deferred tax is recognised in equity because IAS 12 requires that the recognition of deferred tax must follow the underlying transaction it relates to, and the temporary difference relates to the amount attributed to the equity conversion option and Debenture Warrants. During the period ended September 30, 2019 interest expense of $68,493 and accretion expense of $144,588 was recorded.

SHARE CAPITAL

SHARE CAPITAL	9 Months Ended
	Sep. 30, 2019
SHARE CAPITAL
SHARE CAPITAL	13. SHARE CAPITAL Authorized · Unlimited number of Common Shares without par value · Unlimited number of preferred shares without par value, issuable in series Issued · 151,407,466 Common Shares (December 31, 2018 – 141,443,116) · Nil preferred shares (December 31, 2018 - Nil) During the nine months ended September 30, 2019, the outstanding share capital increased by 9,964,350 Common Shares due to the following transactions: · The Company filed a prospectus supplement in connection with an at-the-market equity program (“ATM Program”) that it established with GMP Securities L.P. (the “Agent”) during Q1 2019. In connection with the ATM Program, the Company entered into an equity distribution agreement with the Agent. The ATM Program allows the Company to issue Common Shares from treasury having an aggregate gross sales price of up to $39 million to the public from time to time, at the Company’s discretion, at the prevailing market price when issued on the TSXV or on any other marketplace for the common shares in Canada. The ATM Program is effective until the earlier of April 13, 2021 or completion of the sale of the maximum amount of shares thereunder. Sales of Common Shares will be made through “at-the-market distributions” as defined in National Instrument 44-102 – Shelf Distributions on the TSXV or on any other existing marketplace for the common shares in Canada. The Common Shares will be distributed at the prevailing market prices at the time of the sale and, as a result, prices may vary among purchasers and during the period of distribution . During the nine months ended September 30, 2019, the Company issued an aggregate of 5,936,500 Common Shares for gross proceeds of $18,768,421 with an average price of $3.16. · Issued 2,129,707 shares with a value of $8,199,371 for the acquisition of Verd é lite as described in Note 4. · A total of 1,543,143 stock options were exercised ranging in exercise price from $0.175 to $3.07 for gross proceeds of $1,555,532. A total of 355,000 restricted share units vested and were settled. A total of 1,898,143 Common Shares were issued. Escrowed Common Shares The 4,955,947 shares issued as part of the purchase price of Verdélite were subject to an Escrow Agreement. Under the agreement, 50% of the shares issued to the Vendors of Verdélite were to remain in escrow until May 1, 2019. During the nine months ended September 30, 2019, 4,955,947 Common Shares (December 31, 2018 – 4,955,947) were released from escrow (Note 4). Share based payments The Board of Directors has the discretion to determine to whom options will be granted, the number and exercise price of such options and the terms and time frames in which the options will vest and be exercisable. The exercise price of the options must be no less than the closing market price of the Common Shares on the day preceding the grant. Weighted Average Number of Options Exercise Price $ Balance, December 31, 2017 9,861,114 1.76 Granted 2,811,000 4.16 Forfeited (1,367,708) 3.62 Exercised (1,410,195) 0.85 Balance, December 31, 2018 9,894,211 2.31 Granted 6,475,500 3.83 Forfeited (1,221,820) 3.79 Exercised (1,543,143) 0.74 Balance, September 30, 2019 13,604,748 3.08 During the nine-month period ended September 30, 2019, the Company granted 6,475,500 stock options to employees and consultants. The stock options granted had exercise prices between $1.80 and $4.15, have expiry dates of five years and vest over three years. The weighted average fair value of the stock options granted was $3.83. The weighted average trading share price of the options exercised during the nine months ended September 30, 2019 was $2.13. The fair values of the options granted during the nine-month periods ended September 30, 2019 and 2018 were determined on the date of the grant using the Black-Scholes option pricing model with the following assumptions: September 30 September 30 Risk free interest rate 1.29% - 1.85 % 1.73%-2.14 % Expected life of options (years) Expected annualized volatility 95.99% - 105.68 % % Expected dividend yield Nil Nil Weighted average Black-Scholes value of each option $ $ Volatility was determined by using the historical volatility of the Company. The expected life in years represents the period of time that options granted are expected to be outstanding. The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the options. Incentive stock options outstanding and exercisable at September 30, 2019 are summarized as follows: Outstanding Exercisable Weighted Weighted Range of Remaining average average exercise contractual exercise exercise prices Quantity life (years) price Quantity price $ $ $ 0.175 - 0.43 30,000 1.90 0.34 30,000 0.34 0.44 - 0.50 1,500,000 0.56 0.45 1,500,000 0.45 0.51 - 0.94 978,194 1.99 0.72 978,194 0.72 0.95 - 1.25 723,834 2.67 1.21 545,365 1.20 1.26 - 1.49 253,720 3.34 1.43 125,949 1.41 1.50 - 3.40 2,010,500 4.15 2.67 717,625 2.81 3.41 - 4.23 5,627,250 4.61 4.07 1,784,008 4.07 4.24 - 4.25 1,916,250 6.45 4.25 961,250 4.25 4.26 - 5.44 315,000 3.90 4.53 138,750 4.52 5.45 - 6.68 250,000 3.40 5.68 137,500 5.68 13,604,748 4.00 3.08 6,918,641 2.46 The Company recorded share based compensation expense related to the stock options of $2,495,315 and $10,258,200 for the three and nine months ended September 30, 2019 (September 30, 2018 – $1,673,354 and $4,736,171). The expense has been charged to the condensed interim consolidated statements of loss and comprehensive loss. Restricted share units The Board of Directors has the discretion to determine to whom restricted share units (“RSUs”) will be granted, the number granted, and the terms and time frames in which the RSUs will vest and be settled. Weighted average fair value per Number of RSUs unit at issue $ Balance, December 31, 2017 825,000 3.73 Granted 5,000 5.67 Balance, December 31, 2018 830,000 3.74 Granted 475,000 4.15 Settled (355,000) 4.27 Forfeited (5,000) 4.15 Balance, September 30, 2019 945,000 3.75 During the nine months ended September 30, 2019, the Company issued 475,000 RSUs to various employees and consultants, that vest over two years, on April 2, 2020 and April 2, 2021 and settle in Common Shares. The Company recorded share-based compensation expense related to the RSUs of $497,607 and $1,178,460 for the three and nine months ended September 30, 2019 (September 30, 2018 – $492,496 and $1,465,388) to the condensed interim consolidated statements of loss and comprehensive loss.

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2019
WARRANTS
WARRANTS	14. WARRANTS Weighted Number of Average Warrants Exercise Price $ Balance, December 31, 2017 9,707,677 0.80 Issued in January 2018 3,000,000 6.00 Issued in February 2018 3,000,000 7.00 Issued in May 2018 4,000,000 5.20 Exercised (8,239,863) 2.65 Expired (3,056,050) 6.91 Balance, December 31, 2018 8,411,764 2.92 Issued in September 2019 12,500,000 2.00 Balance, September 30, 2019 20,911,764 2.37 Expire: November 2019 4,000,000 5.20 November 2021 4,411,764 0.85 September 2021 12,500,000 2.00 Balance, September 30, 2019 20,911,764 2.37

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2019
FINANCIAL INSTRUMENTS
FINANCIAL INSTRUMENTS	15. FINANCIAL INSTRUMENTS The classification of the Company’s financial instruments, as well as their carrying amounts and fair values, are as follows: The carrying value of the cash and cash equivalents, accounts receivable (excluding statutory receivable balances), due from related parties, refundable deposits, accounts payable and accrued liabilities, current portion of long-term debt, deferred payment, payable to joint venture and amounts due to related parties, approximate the fair value because of the short-term nature of these instruments. Fair value hierarchy – financial instruments recorded at fair value at the statement of financial position dates are classified using the fair value hierarchy, which reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: Level 1 – Valuation based on quoted prices unadjusted in active markets for identical assets or liabilities. Level 2 – Valuation techniques based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 – Valuation techniques using inputs for the asset or liability that are not based on observable market data. There have been no transfers between fair value levels during the period. The Company’s financial instruments that are recorded at fair value are presented in the following table: Fair Value Measurement Level 1 Level 2 Level 3 Total $ $ $ $ As at September 30, 2019 Financial Assets Long-term investments 50,000 28,523 — 78,523 As at December 31, 2018 Financial Assets Long-term investments 166,667 115,842 — 282,509 The Company is exposed to varying degrees to a variety of financial instrument related risks: Currency risk The Company’s functional and presentation currency is the Canadian dollar and major purchases are transacted in Canadian dollars. As a result, the Company’s exposure to foreign currency risk is minimal. Credit risk Credit risk is the risk of an unexpected loss to the Company if a customer or third-party to a financial instrument fails to meet its contractual obligations. The Company’s maximum exposure to credit risk as at September 30, 2019 is the carrying value of its financial assets. The Company’s cash and redeemable short-term investment certificates are largely held in large Canadian financial institutions. The Company does not have any asset backed commercial paper. The Company maintains cash deposits with Schedule A financial institutions, which from time to time may exceed federally insured limits. With regards to receivables, the Company is not exposed to significant credit risk as the Company’s sales are to government bodies or are typically paid at the time of the transaction. The Company provides credit to some of its customers in the normal course of business. The majority of the trade receivables held are with crown corporations. Interest rate risk Interest rate risk is the risk the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Financial assets and liabilities with variable interest rates expose the Company to cash flow interest rate risk. The Company does not hold any financial liabilities with variable interest rates. The Company does maintain bank accounts and redeemable short-term investment certificates which earn interest at variable rates, but it does not believe it is currently subject to any significant interest rate risk. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its obligations associated with financial liabilities. As at September 30, 2019, the Company had working capital of $5,450,129 (December 31, 2018 – $27,612,457). The Company’s ability to continue as a going concern is dependent on management’s ability to raise required funding through future equity issuances and through short term borrowing. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating any investing and financing activities. Management and the Board of Directors are actively involved in the review, planning and approval of significant expenditures and commitments.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	9 Months Ended
	Sep. 30, 2019
CAPITAL MANAGEMENT
CAPITAL MANAGEMENT	16. CAPITAL MANAGEMENT The Company’s objective when managing its capital is to ensure sufficient equity financing to fund its planned operations in a way that maximizes the shareholder return given the assumed risks of its operations. The Company considers shareholders’ equity as capital. Through the ongoing management of its capital, the Company will modify the structure of its capital based on changing economic conditions. In doing so, the Company may issue new shares. Annual budgeting is the primary tool used to manage the Company’s capital. Updates are made as necessary to both capital expenditure and operational budgets in order to adapt to changes in risk factors, proposed expenditure programs and market conditions.

SEGMENTED INFORMATION

SEGMENTED INFORMATION	9 Months Ended
	Sep. 30, 2019
SEGMENTED INFORMATION
SEGMENTED INFORMATION	17. SEGMENTED INFORMATION Segment reporting is prepared on the same basis that the Company’s Chief Executive Officer, who is the Company’s Chief Operating Decision Maker, manages the business, makes resource allocation decisions and assesses performance. The Company operates in one reportable segment, being the production and sale of cannabis and in one geographical location, Canada. Cannabis Other Total $ $ $ For the three months ended September 30, 2019 Sales 9,636,475 81,833 9,718,308 Interest revenue 692,206 (471,495) 220,711 Loss from operations (6,143,208) (8,552,109) (14,695,317) Net loss and comprehensive loss (9,363,961) (8,096,763) (17,460,724) Share of loss from joint venture (1,201,650) — (1,201,650) For the nine months ended September 30, 2019 Sales 17,221,907 176,067 17,397,974 Interest revenue 643,615 380,233 1,023,848 Loss from operations (20,248,112) (18,143,586) (38,391,698) Net loss and comprehensive loss (3,960,400) (17,601,738) (21,562,138) Share of income from joint venture 19,099,401 — 19,099,401 Cannabis Other Total $ $ $ For the three months ended September 30, 2018 Sales 318,555 2,515 321,070 Interest revenue — 222,740 222,740 Loss from operations (3,458,791) (7,025,090) (10,483,881) Net loss and comprehensive loss 481,789 (6,908,447) (6,426,658) Share of income from joint venture 3,940,373 — 3,940,373 For the nine months ended September 30, 2018 Sales 976,035 2,515 978,550 Interest revenue — 747,240 747,240 Loss from operations (5,570,829) (16,667,432) (22,238,261) Net loss and comprehensive loss (1,249,611) (15,833,437) (17,083,048) Share of income from joint venture 4,321,011 — 4,321,011

SALES

SALES	9 Months Ended
	Sep. 30, 2019
SALES
SALES	18. SALES A summary of the Company’s sales by product line is provided in the table below: For the three For the three For the nine For the nine months ended months ended months ended months ended September 30 2019 September 30 2018 September 30 2019 September 30 2018 $ $ Dried Cannabis 7,855,117 132,511 12,920,014 421,170 Cannabis Oils 1,781,368 185,183 4,296,069 540,363 Other 81,823 3,376 181,891 17,017 Total 9,718,308 321,070 17,397,974 978,550 During the three and nine months ended September 30, 2019, the Company earned approximately 57% and 75% respectively, of gross revenues from three major customers, two being Crown Corporations (September 30, 2018 – $Nil and $Nil).

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	9 Months Ended
	Sep. 30, 2019
GENERAL AND ADMINISTRATIVE EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSES	19. GENERAL AND ADMINISTRATIVE EXPENSES For the three For the three For the nine For the nine months ended months ended months ended months ended September 30 2019 September 30 2018 September 30 2019 September 30 2018 $ $ $ $ Professional, director and consulting fees 1,387,215 2,420,084 3,780,474 5,705,757 Corporate communications and media 345,374 861,838 1,329,924 1,654,880 Wages and benefits 1,624,699 853,397 4,253,908 1,887,468 Office and general 780,575 411,993 2,013,197 1,058,316 Travel and accommodations 200,239 187,763 443,629 385,238 Total general and administrative expenses 4,338,102 4,735,075 11,821,132 10,691,659

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
LEASES
LEASES	20. LEASES The Company’s leases consist primarily of land, office space, as well as miscellaneous production and other equipment. Information about the right-of-use assets and associated lease liabilities are seen below. a) Right-of-Use Assets ROU - Land use ROU - ROU - Rights Buildings Equipment Total $ $ $ $ Costs: Balance, applied January 1, 2019 3,634,227 1,371,759 178,179 5,184,165 Additions — 1,720,037 21,238 1,741,275 Balance, September 30, 2019 3,634,227 3,091,796 199,417 6,925,440 Accumulated Depreciation: Balance, applied January 1, 2019 181,711 449,664 22,560 653,935 Amortization during period 90,856 299,383 31,149 421,388 Balance, September 30, 2019 272,567 749,047 53,709 1,075,323 Carrying value: September 30, 2019 3,361,660 2,342,749 145,708 5,850,117 December 31 2018 — — — — b) Lease Liabilities The following table reconciles the opening and ending balances of the lease liabilities: $ Lease liabilities recognized at January 1, 2019 4,729,324 Lease liability additions 1,743,383 Lease payments (621,715) Interest incurred 289,617 Balance, September 30, 2019 6,140,609 The Company expects the following maturities of its undiscounted lease liabilities: Contractual Undiscounted Cash Flows: $ Within 1 year 1,256,198 1 - <3 years 2,277,880 3 - <5 years 880,573 Over 5 years 7,280,001 Balance, September 30, 2019 11,694,652

PROVISION FOR PURE SUNFARMS SUP

PROVISION FOR PURE SUNFARMS SUPPLY AGREEMENT	9 Months Ended
	Sep. 30, 2019
PROVISION FOR PURE SUNFARMS SUPPLY AGREEMENT
PROVISION FOR PURE SUNFARMS SUPPLY AGREEMENT	21. PROVISION FOR PURE SUNFARMS SUPPLY AGREEMENT On October 15, 2019, the Company notified its Joint Venture that it was disputing its liability under a supply agreement between the Company and the Joint Venture (the “Supply Agreement”) with respect to the Joint Venture’s recent sales of cannabis to third parties. Under the Supply Agreement, the Company may decline to accept deliveries of cannabis product from the Joint Venture. If product is declined, the Joint Venture may sell such product to third parties. In the event of such sale, and only in certain circumstances, the Company may be required to pay to the Joint Venture an amount equal to the difference between the purchase price applicable to the Company (which is subject to adjustment based on sales by the Joint Venture to third parties in accordance with the Supply Agreement) and the average price actually paid by such third parties. Between June 21, 2019 and September 29, 2019, the Company declined to accept certain deliveries of product; this product was subsequently sold by the Joint Venture to third parties. The Joint Venture has claimed that the Company is liable to the Joint Venture for an aggregate amount of approximately $7.2 million under the terms of the Supply Agreement. The Company disputes this claim as it believes that the basis for calculation by the Joint Venture of the purchase price is incorrect, as the Joint Venture has based its calculation on a fixed purchase price, which is not consistent with the language of the Supply Agreement. The Company has reviewed certain sales information provided by the Joint Venture for the period in which this claim has arisen. While $7.2 million is the maximum amount that the Company could be liable for, a provision that represents management’s best estimate has been recorded in the period. The actual amount and timing of any expected payments are uncertain as the Company and the Joint Venture are currently disputing the interpretation of the terms of the Supply Agreement. The Company will continue to consider all legal options to defend its interests.

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD	9 Months Ended
	Sep. 30, 2019
EVENTS AFTER THE REPORTING PERIOD
EVENTS AFTER THE REPORTING PERIOD	22. EVENTS AFTER THE REPORTING PERIOD Subsequent to September 30, 2019, the Company granted 140,000 options to purchase Common Shares with an exercise price of $1.22. These options vest over three years with an expiry date five years from the grant date. On October 7, 2019, the Company announced that its Verdélite facility had received its license amendment from Health Canada for the complete growing and processing area in its 88,000 square foot indoor facility. On October 15, 2019, the Company announced that it received its cultivation amendment license from Health Canada for the first of two 78,000 square foot greenhouse at its organic cannabis growing facility in Metro Vancouver. On October 16, 2019, the Company announced that its Verdélite facility received its sales license amendment from Health Canada. On October 30, 2019, the Company announced an internal reorganization including the reduction of its workforce and other expenditures. As part of the reorganization, the Company reduced its workforce by approximately 65 staff positions. These reductions included the departures of Mr. Rob Hill, Chief Financial Officer and Corporate Secretary, and Mr. Sean Rathbone, Chief Operating Officer. These changes are focused on improving cash flow in the near term and the goal of building long term profitability. Ms. Jenn Hepburn was appointed Chief Financial Officer and Corporate Secretary. Dr. Avtar Dhillon, President and Chairman of the Company, ceased to be President and continues as Executive Chairman. Mr. Riaz Bandali, CEO of the Company, continues as President and CEO On November 19, 2019, the Company’s joint venture partner Village Farms, provided notice seeking to have certain shares the Company owns in the Joint Venture released from escrow and cancelled as a result of the alleged non-payment of $5.94 million due to the Joint Venture from the Company. The Company has delivered a written notice disputing the release and cancellation of any shares of the Joint Venture held by the Company. On November 20, 2019 Village Farms provided notice of arbitration to the Company with respect to this matter. The Company also understands that Village Farms has advanced $5.94 million to the Joint Venture, purportedly as a subscription for additional shares of the Joint Venture. The Company also disputes the right of Village Farms to acquire such shares. To the knowledge of the Company, as of November 29, 2019, there has been no change in the ownership of the Joint Venture. On November 20, 2019, the Company demanded repayment of a $13.0 million loan made by the Company to the Joint Venture. On November 29, 2019, the Company closed an offering with a single Canadian institutional accredited investor (the “Placement Investor”) under which the Placement Investor purchased 4,385,965 units of the Company (each, a "Unit") at a price of $0.57 per Unit for total gross proceeds of $2,500,000 (the “Offering”). Each Unit consists of one Common Share of the Company and one Common Share purchase warrant (each, a "Warrant"). Each Warrant will entitle the Placement Investor to acquire one common share of the Company (each, a "Warrant Share") at a price of $0.75 per Warrant Share for a period of five years following the closing of the Offering. In the event that the closing sale price of the Common Shares on the TSX Venture Exchange, or such other principal exchange on which the Common Shares are then trading, is greater than $1.50 per Share for a period of 10 consecutive trading days at any time after the closing of the Offering, the Company may accelerate the expiry date of the Warrants by giving written notice to the Placement Investor and in such case the Warrants will expire on the 15th day after the date on which such notice is given by the Company. The Placement Investor had also agreed to purchase from Sciences, 4,385,965 Common Shares of the Company (each, a "Secondary Share") at a price of $0.57 per Secondary Share (the "Secondary Sale"). The Company will not receive any proceeds from the Secondary Sale. The Treasury Shares and the Secondary Shares were offered by way of a shelf prospectus supplement filed November 15 in all of the provinces of Canada pursuant to National Instrument 44-102 – Shelf Distributions. The Company intends to use the net proceeds for general working capital purposes.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2019
BASIS OF PRESENTATION
Schedule of summary of subsidiaries	Ownership Interest Ownership Interest as at September 30 as at December 31 Name of Entity Emerald Health Therapeutics Canada Inc. (EHTC) 100 % 100 % Emerald Health Naturals Inc. (Naturals) 51 % — Avalite Sciences Inc. (Avalite) 100 % 100 % Pure Sunfarms Corp. (Pure Sunfarms) 50 % 50 % Verdélite Sciences Inc. (Verdélite) 100 % 100 % Verdélite Property Holdings Inc. 100 % 100 %

NEW ACCOUNTING PRONOUNCEMENTS (

NEW ACCOUNTING PRONOUNCEMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
NEW ACCOUNTING PRONOUNCEMENTS
Schedule of impact on lease liability	$ Operating Lease commitments as disclosed at December 31, 2018 10,298,432 Effect of discounting using the incremental borrowing rates at January 1, 2019 (5,569,108) Lease liabilities recognized at January 1, 2019 4,729,324 Initial Recognition of ROU assets at application date 5,184,165 Accumulated Depreciation as at application date (653,935) Net right-of-use assets recognized at January 1, 2019 4,530,230

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2019
ACQUISITIONS
Schedule of purchase price of acquisition at fair value	Net assets acquired Asset fair value Relative fair value $ $ 3 Natural Product Numbers 90,000 89,259 Plant and Equipment 102,824 101,976 Health Canada NHP Site License 150,000 148,765 342,824 340,000

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Sep. 30, 2019
ACCOUNTS RECEIVABLE
Schedule of accounts receivable	September 30 December 31 $ $ Goods and services tax refund receivable 1,992,302 2,519,789 Trade receivables 4,134,939 801,756 Other receivables — 257,726 6,127,241 3,579,271

BIOLOGICAL ASSETS (Tables)

BIOLOGICAL ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
BIOLOGICAL ASSETS
Schedule of reconciliation of changes in biological assets	September 30 December 31 $ $ Carrying amount, beginning of year 1,088,528 114,559 Effect of unrealized changes in fair value of biological assets 544,493 2,818,442 Biological assets purchased 197,432 3,841 Biological asset expensed in R&D (82,208) — Biological assets sold — (133,680) Transferred to inventory upon harvest (572,473) (1,714,634) Carrying amount, end of period 1,175,772 1,088,528

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2019
INVENTORY
Schedule of inventories	September 30 December 31 $ $ Dried cannabis 12,272,391 5,778,176 Cannabis oils 3,274,394 337,314 Goods for resale 95,267 1,498 Supplies and consumables 710,419 655,537 16,352,471 6,772,525

PLANT AND EQUIPMENT (Tables)

PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2019
PLANT AND EQUIPMENT
Schedule of property and equipment	The Company’s plant and equipment continuity is as follows: Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Costs: Balance, December 31, 2017 — — 274,471 992,725 57,881 36,392 1,361,469 Additions — 6,747,648 1,407,177 1,457,537 138,641 566,928 10,317,931 Acquired Through Verdélite 476,041 5,265,894 — 237,793 73,642 257,753 6,311,123 Balance, December 31, 2018 476,041 12,013,542 1,681,648 2,688,055 270,164 861,073 17,990,523 Additions — 18,597,279 2,162,053 4,346,089 77,770 495,201 25,678,392 Acquired Through Naturals — — 33,984 — 3,271 63,553 100,808 Balance, September 30, 2019 476,041 30,610,821 3,877,685 7,034,144 351,205 1,419,827 43,769,723 Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total Accumulated Depreciation: $ $ $ $ $ $ $ Balance, December 31, 2017 — — 79,609 210,653 9,002 30,870 330,134 Additions — 153,563 75,074 336,932 67,524 61,307 694,400 Balance, December 31, 2018 — 153,563 154,683 547,585 76,526 92,177 1,024,534 Additions — 163,515 260,615 351,346 72,535 120,634 968,645 Balance, September 30, 2019 — 317,078 415,298 898,931 149,061 212,811 1,993,179 Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Net book value: September 30, 2019 476,041 30,293,743 3,462,387 6,135,213 202,144 1,207,016 41,776,544 December 31, 2018 476,041 11,859,979 1,526,965 2,140,470 193,638 768,896 16,965,989

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
INTANGIBLE ASSETS
Schedule of intangible assets	Extraction Distribution Health Canada Computer Patents Assets Right License Software Total $ $ $ $ $ $ Cost: Balance, December 31, 2017 — — — 2,922,096 62,135 2,984,231 Acquired through Verdélite — — — 86,103,549 — 86,103,549 Additions 368,531 — — — 133,032 501,563 Balance, December 31, 2018 368,531 — — 89,025,645 195,167 89,589,343 Acquired through Naturals 89,259 — 4,802,000 148,765 1,168 5,041,192 Additions 288,550 370,280 — — 951,425 1,610,255 Balance, September 30, 2019 746,340 370,280 4,802,000 89,174,410 1,147,760 96,240,790 Extraction Distribution Health Canada Computer Patents Assets Right License Software Total $ $ $ $ $ $ Accumulated amortization: Balance, December 31, 2017 — — — 87,446 44,930 132,376 Additions — — — 2,829,015 15,316 2,844,331 Balance, December 31, 2018 — — — 2,916,461 60,246 2,976,707 Additions — — — 2,759,842 166,942 2,926,784 Balance, September 30, 2019 — — — 5,676,303 227,188 5,903,491 Extraction Distribution Health Canada Computer Patents Assets Right License Software Total $ $ $ $ $ $ Net book value: September 30, 2019 746,340 370,280 4,802,000 83,498,107 920,572 90,337,299 December 31, 2018 368,531 — — 86,109,184 134,921 86,612,636

INVESTMENT IN JOINT VENTURE (Ta

INVESTMENT IN JOINT VENTURE (Tables)	9 Months Ended
	Sep. 30, 2019
INVESTMENT IN JOINT VENTURE
Schedule of investment activities	$ Balance at December 31, 2018 25,660,842 Investment in Joint Venture 25,000,000 Transaction costs 290,000 Share of income 19,099,401 Balance at September 30 2019 70,050,243
Summarized financial information about joint venture	September 30 December 31 $ $ Non-current assets 119,963,102 67,263,020 Current assets (a) 94,650,605 20,414,439 Total assets 214,613,707 87,677,459 Non-current liabilities 52,404,282 2,688,273 Current liabilities 20,479,446 39,465,718 Total liabilities 72,883,728 42,153,991 (a) includes cash and cash equivalents 16,128,158 2,361,948 Nine months ended Nine months ended September 30 September 30 $ $ Sales 71,548,261 247,200 Cost of Sales (b) 18,785,656 186,212 Gross margin before fair value changes 52,762,605 60,988 Change in fair value of biological asset (15,025,343) (1,119,399) Gross margin 67,787,948 1,180,387 Selling, general and administrative expenses 7,454,313 2,156,128 Income (loss) from operations 60,333,635 (975,741) Other (income) loss 723,108 (36,905) Income (loss) before taxes 59,610,527 (938,836) Provision for income taxes 13,404,014 — Net income (loss) 46,206,513 (938,836) (b) includes $1,777,664 of amortization expense (December 31, 2018 - $275,589) Net Income (loss) 46,206,513 (938,836) Elimination of transactions with the Company (3,764,982) — Fair value adjustment (4,242,729) 9,580,858 Adjusted net income 38,198,802 8,642,022 50% Share of income from joint venture 19,099,401 4,321,011
Schedule of reconciliation of summarized financial information about joint venture	For the nine For the twelve months ended months ended September 30 2019 December 31 2018 $ $ Total net assets of Pure Sunfarms 141,729,979 45,523,468 50% ownership interest held by the Company 70,864,990 22,761,734 2018 cumulative adjustments carried forward 2,669,470 — Fair value adjustment recognized during the period (2,121,365) 3,964,388 Elimination of transactions with the Company during the period (1,882,491) (1,294,919) Transaction costs cumulative 519,639 229,639 Carrying amount of the investment 70,050,243 25,660,842

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2019
RELATED PARTY TRANSACTIONS
Schedule of information about key management personnel	For the three For the three For the nine For the nine months ended months ended months ended months ended September 30 2019 September 30 2018 September 30 2019 September 30 2018 $ $ $ $ Wage and short-term benefits 505,964 256,204 1,067,346 734,554 Share-based payments 1,966,113 1,117,755 4,818,820 3,133,291 2,472,077 1,373,959 5,886,166 3,867,845

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	9 Months Ended
	Sep. 30, 2019
SHARE CAPITAL
Schedule of share based payments	Weighted Average Number of Options Exercise Price $ Balance, December 31, 2017 9,861,114 1.76 Granted 2,811,000 4.16 Forfeited (1,367,708) 3.62 Exercised (1,410,195) 0.85 Balance, December 31, 2018 9,894,211 2.31 Granted 6,475,500 3.83 Forfeited (1,221,820) 3.79 Exercised (1,543,143) 0.74 Balance, September 30, 2019 13,604,748 3.08
Schedule of option pricing model	September 30 September 30 Risk free interest rate 1.29% - 1.85 % 1.73%-2.14 % Expected life of options (years) Expected annualized volatility 95.99% - 105.68 % % Expected dividend yield Nil Nil Weighted average Black-Scholes value of each option $ $
Schedule of incentive stock options outstanding and exercisable	Outstanding Exercisable Weighted Weighted Range of Remaining average average exercise contractual exercise exercise prices Quantity life (years) price Quantity price $ $ $ 0.175 - 0.43 30,000 1.90 0.34 30,000 0.34 0.44 - 0.50 1,500,000 0.56 0.45 1,500,000 0.45 0.51 - 0.94 978,194 1.99 0.72 978,194 0.72 0.95 - 1.25 723,834 2.67 1.21 545,365 1.20 1.26 - 1.49 253,720 3.34 1.43 125,949 1.41 1.50 - 3.40 2,010,500 4.15 2.67 717,625 2.81 3.41 - 4.23 5,627,250 4.61 4.07 1,784,008 4.07 4.24 - 4.25 1,916,250 6.45 4.25 961,250 4.25 4.26 - 5.44 315,000 3.90 4.53 138,750 4.52 5.45 - 6.68 250,000 3.40 5.68 137,500 5.68 13,604,748 4.00 3.08 6,918,641 2.46
Schedule of Restricted share units (RSUs)	Weighted average fair value per Number of RSUs unit at issue $ Balance, December 31, 2017 825,000 3.73 Granted 5,000 5.67 Balance, December 31, 2018 830,000 3.74 Granted 475,000 4.15 Settled (355,000) 4.27 Forfeited (5,000) 4.15 Balance, September 30, 2019 945,000 3.75

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2019
WARRANTS
Schedule of warrants	Weighted Number of Average Warrants Exercise Price $ Balance, December 31, 2017 9,707,677 0.80 Issued in January 2018 3,000,000 6.00 Issued in February 2018 3,000,000 7.00 Issued in May 2018 4,000,000 5.20 Exercised (8,239,863) 2.65 Expired (3,056,050) 6.91 Balance, December 31, 2018 8,411,764 2.92 Issued in September 2019 12,500,000 2.00 Balance, September 30, 2019 20,911,764 2.37 Expire: November 2019 4,000,000 5.20 November 2021 4,411,764 0.85 September 2021 12,500,000 2.00 Balance, September 30, 2019 20,911,764 2.37

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
FINANCIAL INSTRUMENTS
Schedule of financial instruments	Fair Value Measurement Level 1 Level 2 Level 3 Total $ $ $ $ As at September 30, 2019 Financial Assets Long-term investments 50,000 28,523 — 78,523 As at December 31, 2018 Financial Assets Long-term investments 166,667 115,842 — 282,509

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2019
SEGMENTED INFORMATION
Schedule of segmented information	Cannabis Other Total $ $ $ For the three months ended September 30, 2019 Sales 9,636,475 81,833 9,718,308 Interest revenue 692,206 (471,495) 220,711 Loss from operations (6,143,208) (8,552,109) (14,695,317) Net loss and comprehensive loss (9,363,961) (8,096,763) (17,460,724) Share of loss from joint venture (1,201,650) — (1,201,650) For the nine months ended September 30, 2019 Sales 17,221,907 176,067 17,397,974 Interest revenue 643,615 380,233 1,023,848 Loss from operations (20,248,112) (18,143,586) (38,391,698) Net loss and comprehensive loss (3,960,400) (17,601,738) (21,562,138) Share of income from joint venture 19,099,401 — 19,099,401 Cannabis Other Total $ $ $ For the three months ended September 30, 2018 Sales 318,555 2,515 321,070 Interest revenue — 222,740 222,740 Loss from operations (3,458,791) (7,025,090) (10,483,881) Net loss and comprehensive loss 481,789 (6,908,447) (6,426,658) Share of income from joint venture 3,940,373 — 3,940,373 For the nine months ended September 30, 2018 Sales 976,035 2,515 978,550 Interest revenue — 747,240 747,240 Loss from operations (5,570,829) (16,667,432) (22,238,261) Net loss and comprehensive loss (1,249,611) (15,833,437) (17,083,048) Share of income from joint venture 4,321,011 — 4,321,011

SALES (Tables)

SALES (Tables)	9 Months Ended
	Sep. 30, 2019
SALES
Schedule of sales by product line	For the three For the three For the nine For the nine months ended months ended months ended months ended September 30 2019 September 30 2018 September 30 2019 September 30 2018 $ $ Dried Cannabis 7,855,117 132,511 12,920,014 421,170 Cannabis Oils 1,781,368 185,183 4,296,069 540,363 Other 81,823 3,376 181,891 17,017 Total 9,718,308 321,070 17,397,974 978,550

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2019
GENERAL AND ADMINISTRATIVE EXPENSES
Schedule of general and administrative expenses	For the three For the three For the nine For the nine months ended months ended months ended months ended September 30 2019 September 30 2018 September 30 2019 September 30 2018 $ $ $ $ Professional, director and consulting fees 1,387,215 2,420,084 3,780,474 5,705,757 Corporate communications and media 345,374 861,838 1,329,924 1,654,880 Wages and benefits 1,624,699 853,397 4,253,908 1,887,468 Office and general 780,575 411,993 2,013,197 1,058,316 Travel and accommodations 200,239 187,763 443,629 385,238 Total general and administrative expenses 4,338,102 4,735,075 11,821,132 10,691,659

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
LEASES
Schedule of associated lease liabilities	ROU - Land use ROU - ROU - Rights Buildings Equipment Total $ $ $ $ Costs: Balance, applied January 1, 2019 3,634,227 1,371,759 178,179 5,184,165 Additions — 1,720,037 21,238 1,741,275 Balance, September 30, 2019 3,634,227 3,091,796 199,417 6,925,440 Accumulated Depreciation: Balance, applied January 1, 2019 181,711 449,664 22,560 653,935 Amortization during period 90,856 299,383 31,149 421,388 Balance, September 30, 2019 272,567 749,047 53,709 1,075,323 Carrying value: September 30, 2019 3,361,660 2,342,749 145,708 5,850,117 December 31 2018 — — — —
Schedule of lease liabilities	The following table reconciles the opening and ending balances of the lease liabilities: $ Lease liabilities recognized at January 1, 2019 4,729,324 Lease liability additions 1,743,383 Lease payments (621,715) Interest incurred 289,617 Balance, September 30, 2019 6,140,609
Schedule of maturity analysis of operating lease payments	Contractual Undiscounted Cash Flows: $ Within 1 year 1,256,198 1 - <3 years 2,277,880 3 - <5 years 880,573 Over 5 years 7,280,001 Balance, September 30, 2019 11,694,652

NATURE AND CONTINUANCE OF OPE_2

NATURE AND CONTINUANCE OF OPERATIONS (Details) - CAD ($)	9 Months Ended
	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
NATURE AND CONTINUANCE OF OPERATIONS
Accumulated deficit	$ (74,026,516)	$ 199,093	$ (52,855,947)
Gross proceeds of Borrowing	$ 2,500,000

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Emerald Health Therapeutics Canada Inc. (EHTC)
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%
Emerald Health Naturals Inc. (Naturals)
Disclosure of subsidiaries [line items]
Ownership Interest	51.00%	0.00%
Avalite Sciences Inc. (Avalite)
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%
Pure Sunfarms Corp. (Pure Sunfarms)
Disclosure of subsidiaries [line items]
Ownership Interest	50.00%	50.00%
Verdelite Sciences Inc. (Verdelite)
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%
Verdelite Property Holdings Inc.
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%

NEW ACCOUNTING PRONOUNCEMENTS_2

NEW ACCOUNTING PRONOUNCEMENTS (Details) - CAD ($)	Jan. 01, 2019	Dec. 31, 2018
ACCOUNTING POLICIES
Operating Lease commitments as disclosed at December 31, 2018		$ 10,298,432
Effect of discounting using the incremental borrowing rates at January 1, 2019	$ (5,569,108)
Lease liabilities recognized at January 1, 2019	4,729,324
Initial Recognition of ROU assets at application date	5,184,165
Accumulated Depreciation as at application date	(653,935)
Net right-of-use assets recognized at January 1, 2019	$ 4,530,230

NEW ACCOUNTING PRONOUNCEMENTS -

NEW ACCOUNTING PRONOUNCEMENTS - Additional Information (Details) - CAD ($)	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Retained earnings	$ (74,026,516)	$ 199,093	$ (52,855,947)
Net earnings right-of-use assets	$ 0
Bottom of range
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognized at date of initial application of IFRS 16	6.00%
Top of range
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognized at date of initial application of IFRS 16	8.00%

ACQUISITIONS (Details)

ACQUISITIONS (Details)	Sep. 30, 2019CAD ($)
Asset Fair Value
Disclosure of detailed information about business combination [line items]
3 Natural Product Numbers	$ 90,000
Plant and Equipment	102,824
Health Canada NHP Site License	150,000
Net assets acquired	342,824
Relative Fair Value
Disclosure of detailed information about business combination [line items]
3 Natural Product Numbers	89,259
Plant and Equipment	101,976
Health Canada NHP Site License	148,765
Net assets acquired	$ 340,000

ACQUISITIONS - Additional Infor

ACQUISITIONS - Additional Information (Details)	May 30, 2019CAD ($)	May 01, 2019CAD ($)Option$ / sharesshares	Jan. 10, 2019CAD ($)	May 02, 2018CAD ($)	Sep. 30, 2019CAD ($)shares	Sep. 30, 2018CAD ($)	Dec. 31, 2018CAD ($)shares	May 31, 2019	May 02, 2019Option
Disclosure of detailed information about business combination [line items]
Invested amount					$ 1,099,799	$ 22,634,061
Distribution right as of acquisition date			$ 4,802,000
Rate of interest					5.00%
Verdelite Sciences Inc. (Verdelite)
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired				100.00%
Cash	$ 5,000,000	$ 22,500,000
Total consideration				$ 90,000,000
Percentage of acquisitions adjustment payable in cash				50.00%
Percentage of acquisitions adjustment payable in common shares				50.00%
Amount of remaining total consideration transferred		$ 7,500,000					$ 45,000,000
Number of share held in escrow | shares		4,955,947			4,955,947		4,955,947
Amount of remaining cash is payable in acquisition	15,000,000			$ 22,300,000
Remaining cash payable amount		$ 14,800,000
Number of share issued in acquisition | Option		2,129,707							9,911,894
Discount on weighted average share price		10.00%
Deemed share price | $ / shares		$ 3.52
Fair value (per share) | $ / shares		$ 3.85
Loss on remeasurement of fair value of equity issued		$ (864,229)
Initially recorded liability		22,300,000
Working capital adjustments		22,500,000
Loss recognized on renegotiation		$ (164,857)
Monthly payments commencing mid July through to mid November 2019	1,000,000
Final payable plus accrued interest	$ 5,000,000
Rate of interest								10.00%
Borrowings					$ 7,323,922
Gab Innovations, Inc. ("GAB")
Disclosure of detailed information about business combination [line items]
Cash			340,000
Cash Consideration Transferred			$ 200,000
Emerald Health Naturals Inc.
Disclosure of detailed information about business combination [line items]
Percentage Of Ownership For Product Line			49.00%
Emerald Health Bioceuticals, Inc. ("EHB")
Disclosure of detailed information about business combination [line items]
Equity interests of acquirer			$ 5,000,000
Percentage of voting equity interests acquired			51.00%
Invested amount			$ 1,099,799

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - CAD ($)	Sep. 30, 2019	Dec. 31, 2018
ACCOUNTS RECEIVABLE
Goods and services tax refund receivable	$ 1,992,302	$ 2,519,789
Trade receivables	4,134,939	801,756
Other receivables		257,726
Total accounts receivable	$ 6,127,241	$ 3,579,271

BIOLOGICAL ASSETS (Details)

BIOLOGICAL ASSETS (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
BIOLOGICAL ASSETS
Carrying amount, beginning of year	$ 1,088,528	$ 114,559
Effect of unrealized changes in fair value of biological assets	544,493	2,818,442
Biological assets purchased	197,432	3,841
Biological assets expensed in R&D	(82,208)	0
Biological assets sold	0	(133,680)
Transferred to inventory upon harvest	(572,473)	(1,714,634)
Carrying amount, end of period	$ 1,175,772	$ 1,088,528

BIOLOGICAL ASSETS - Additional

BIOLOGICAL ASSETS - Additional Information (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about biological assets [line items]
Biological assets	$ 1,175,772	$ 1,088,528	$ 114,559
Percentage of biological assets complete as to next expected harvest date	22.00%
Percentage of biological assets average stage of completion		39.00%
Sensitivity analysis, Impact of 5% increase (decrease) in estimated yield of cannabis per plant, Increase (decrease) in fair value of biological assets	$ 20,991	$ 52,620
Sensitivity analysis, Impact of 5% increase (decrease) in average selling price per gram less cost to sell, Increase (decrease) in fair value of biological assets	39,844	59,579
Cannabis seeds
Disclosure of detailed information about biological assets [line items]
Biological assets	91,960	28,570
Cannabis plants
Disclosure of detailed information about biological assets [line items]
Biological assets	$ 1,083,812	$ 1,059,958

INVENTORY (Details)

INVENTORY (Details) - CAD ($)	Sep. 30, 2019	Dec. 31, 2018
INVENTORY
Dried cannabis	$ 12,272,391	$ 5,778,176
Cannabis oils	3,274,394	337,314
Goods for resale	95,267	1,498
Supplies and consumables	710,419	655,537
Total current inventories	$ 16,352,471	$ 6,772,525

INVENTORY - Additional Informat

INVENTORY - Additional Information (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
INVENTORY
Cost of goods sold	$ 8,264,137	$ 300,785	$ 15,682,564	$ 856,073
Fair value change in biological assets	(432,859)	7,228	544,493	136,927
Provision related to product deterioration and limited remaining shelf life	801,197	0	801,197	0
Inventory write-down related to hemp harvested that did not meet the quality standards	$ 2,022,781	$ 0	$ 2,022,781	$ 0

PLANT AND EQUIPMENT (Details)

PLANT AND EQUIPMENT (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Balance	$ 16,965,989
Balance	41,776,544	$ 16,965,989
Transfer from plant under construction to plant and equipment	13,718,112
Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	17,990,523	1,361,469
Additions	25,678,392	10,317,931
Acquired Through Avalite	100,808	6,311,123
Balance	43,769,723	17,990,523
Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,024,534	330,134
Additions	968,645	694,400
Balance	1,993,179	1,024,534
Land
Disclosure of detailed information about property, plant and equipment [line items]
Balance	476,041
Balance	476,041	476,041
Land | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	476,041	0
Additions	0	0
Acquired Through Avalite	0	476,041
Balance	476,041	476,041
Land | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0	0
Additions	0	0
Balance	0	0
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Balance	11,859,979
Balance	30,293,743	11,859,979
Buildings | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	12,013,542	0
Additions	18,597,279	6,747,648
Acquired Through Avalite	0	5,265,894
Balance	30,610,821	12,013,542
Buildings | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	153,563	0
Additions	163,515	153,563
Balance	317,078	153,563
Leasehold Improvement
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,526,965
Balance	3,462,387	1,526,965
Leasehold Improvement | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,681,648	274,471
Additions	2,162,053	1,407,177
Acquired Through Avalite	33,984	0
Balance	3,877,685	1,681,648
Leasehold Improvement | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	154,683	79,609
Additions	260,615	75,074
Balance	415,298	154,683
Production, Lab and Growing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	2,140,470
Balance	6,135,213	2,140,470
Production, Lab and Growing Equipment | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	2,688,055	992,725
Additions	4,346,089	1,457,537
Acquired Through Avalite	0	237,793
Balance	7,034,144	2,688,055
Production, Lab and Growing Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	547,585	210,653
Additions	351,346	336,932
Balance	898,931	547,585
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Balance	193,638
Balance	202,144	193,638
Computers | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	270,164	57,881
Additions	77,770	138,641
Acquired Through Avalite	3,271	73,642
Balance	351,205	270,164
Computers | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	76,526	9,002
Additions	72,535	67,524
Balance	149,061	76,526
Other Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	768,896
Balance	1,207,016	768,896
Other Equipment | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	861,073	36,392
Additions	495,201	566,928
Acquired Through Avalite	63,553	257,753
Balance	1,419,827	861,073
Other Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	92,177	30,870
Additions	120,634	61,307
Balance	$ 212,811	$ 92,177

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [line items]
Balance	$ 86,612,636
Balance	90,337,299	$ 86,612,636
Costs
Disclosure of detailed information about intangible assets [line items]
Balance	89,589,343	2,984,231
Acquired through Verdelite and Naturals	5,041,192	86,103,549
Additions	1,610,255	501,563
Balance	96,240,790	89,589,343
Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	2,976,707	132,376
Additions	2,926,784	2,844,331
Balance	5,903,491	2,976,707
Patents
Disclosure of detailed information about intangible assets [line items]
Balance	368,531
Balance	746,340	368,531
Patents | Costs
Disclosure of detailed information about intangible assets [line items]
Balance	368,531	0
Acquired through Verdelite and Naturals	89,259	0
Additions	288,550	368,531
Balance	746,340	368,531
Patents | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	0	0
Additions	0	0
Balance	0	0
Extraction Assets
Disclosure of detailed information about intangible assets [line items]
Balance	0
Balance	370,280	0
Extraction Assets | Costs
Disclosure of detailed information about intangible assets [line items]
Balance	0	0
Acquired through Verdelite and Naturals	0	0
Additions	370,280	0
Balance	370,280	0
Extraction Assets | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	0	0
Additions	0	0
Balance	0	0
Distribution Right
Disclosure of detailed information about intangible assets [line items]
Balance	0
Balance	4,802,000	0
Distribution Right | Costs
Disclosure of detailed information about intangible assets [line items]
Balance	0	0
Acquired through Verdelite and Naturals	4,802,000	0
Additions	0	0
Balance	4,802,000	0
Distribution Right | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	0	0
Additions	0	0
Balance	0	0
Health Canada License
Disclosure of detailed information about intangible assets [line items]
Balance	86,109,184
Balance	83,498,107	86,109,184
Health Canada License | Costs
Disclosure of detailed information about intangible assets [line items]
Balance	89,025,645	2,922,096
Acquired through Verdelite and Naturals	148,765	86,103,549
Additions	0	0
Balance	89,174,410	89,025,645
Health Canada License | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	2,916,461	87,446
Additions	2,759,842	2,829,015
Balance	5,676,303	2,916,461
Computer Software
Disclosure of detailed information about intangible assets [line items]
Balance	134,921
Balance	920,572	134,921
Computer Software | Costs
Disclosure of detailed information about intangible assets [line items]
Balance	195,167	62,135
Acquired through Verdelite and Naturals	1,168	0
Additions	951,425	133,032
Balance	1,147,760	195,167
Computer Software | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	60,246	44,930
Additions	166,942	15,316
Balance	$ 227,188	$ 60,246

INVESTMENT IN JOINT VENTURE (De

INVESTMENT IN JOINT VENTURE (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disclosure of joint ventures [line items]
Beginning Balance			$ 25,660,842
Share of income	$ (1,201,650)	$ 3,940,373	19,099,401	$ 4,321,011
Ending Balance	70,050,243		70,050,243
Pure Sunfarms
Disclosure of joint ventures [line items]
Beginning Balance			25,660,842
Investment in Joint Venture			25,000,000
Transaction costs			290,000
Share of income			19,099,401
Ending Balance	$ 70,050,243		$ 70,050,243

INVESTMENT IN JOINT VENTURE - S

INVESTMENT IN JOINT VENTURE - Summarized Financial Information (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Non-current assets	$ 216,751,495		$ 216,751,495		$ 143,179,751
Current assets (a)	45,350,554		45,350,554		63,782,943
Total assets	262,102,049		262,102,049		206,962,694
Current liabilities	39,900,425		39,900,425		36,170,486
Total liabilities	67,718,006		67,718,006		36,464,372
(a) includes cash and cash equivalents	6,389,287	$ 52,905,302	6,389,287	$ 52,905,302	36,042,090	$ 44,523,145
Sales	9,718,308	321,070	17,397,974	978,550
Cost of Sales (b)	8,264,137	300,785	15,682,564	856,073
Change in fair value of biological asset	432,859	(1,302,377)	(544,493)	(2,674,261)
Gross margin	(4,555,109)	(468,377)	(7,543,863)	(746,604)
Loss from operations	(14,695,317)	(10,483,881)	(38,391,698)	(22,238,261)
Net loss	(17,460,724)	$ (6,426,658)	(21,562,138)	(17,083,048)
Pure Sunfarms
Disclosure of joint ventures [line items]
Non-current assets	119,963,102		119,963,102		67,263,020
Current assets (a)	94,650,605		94,650,605		20,414,439
Total assets	214,613,707		214,613,707		87,677,459
Non-current liabilities	52,404,282		52,404,282		2,688,273
Current liabilities	20,479,446		20,479,446		39,465,718
Total liabilities	72,883,728		72,883,728		42,153,991
(a) includes cash and cash equivalents	$ 16,128,158		16,128,158		$ 2,361,948
Sales			71,548,261	247,200
Cost of Sales (b)			18,785,656	186,212
Gross margin before fair value changes			52,762,605	60,988
Change in fair value of biological asset			(15,025,343)	(1,119,399)
Gross margin			67,787,948	1,180,387
Selling, general and administrative expense			7,454,313	2,156,128
Other income (loss)			723,108	(36,905)
Loss from operations			60,333,635	(975,741)
Income (loss) before taxes			59,610,527	(938,836)
Provision for income taxes			13,404,014
Net loss			46,206,513	(938,836)
Elimination of transactions with the company			(3,764,982)
Fair value adjustment			(4,242,729)	9,580,858
Adjusted net income			38,198,802	8,642,022
50% Share of income from joint venture			$ 19,099,401	$ 4,321,011

INVESTMENT IN JOINT VENTURE - R

INVESTMENT IN JOINT VENTURE - Reconciliation of Summarized Financial Information (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Disclosure of joint ventures [line items]
Carrying amount of the investment	$ 70,050,243	$ 25,660,842
Pure Sunfarms
Disclosure of joint ventures [line items]
Total net assets of Pure Sunfarms	141,729,979	45,523,468
50% ownership interest held by the Company	70,864,990	22,761,734
2018 cumulative adjustments carried forward	2,669,470	0
Fair value adjustment recognized during the period	(2,121,365)	3,964,388
Elimination of transactions with the Company during the period	(1,882,491)	(1,294,919)
Transaction costs cumulative	519,639	229,639
Carrying amount of the investment	$ 70,050,243	$ 25,660,842

INVESTMENT IN JOINT VENTURE -_2

INVESTMENT IN JOINT VENTURE - Reconciliation of Summarized Financial Information (Parenthetical) (Details) - Pure Sunfarms - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Disclosure of joint ventures [line items]
Amortisation expense	$ 1,777,664
Proportion of ownership interest in joint venture		50.00%

INVESTMENT IN JOINT VENTURE - A

INVESTMENT IN JOINT VENTURE - Additional Information (Details) ft² in Millions	9 Months Ended
	Sep. 30, 2019CAD ($)	Mar. 30, 2019ft²
Village Farms
Disclosure of joint ventures [line items]
Area Of Property For Cannabis Operation | ft²		1.1
Pure Sunfarms
Disclosure of joint ventures [line items]
Investments In Joint Ventures Accounted For Using Equity Method During Period	$ 25,000,000
Cash contributed in joint venture	$ 15,000,000
Pure Sunfarms | Village Farms
Disclosure of joint ventures [line items]
Area Of Property | ft²		1.1
Annualized Full Production Run rate	10,000,000

RELATED PARTY TRANSACTIONS - Re

RELATED PARTY TRANSACTIONS - Remuneration of directors and key management of the Company (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
RELATED PARTY TRANSACTIONS
Wage and short-term benefits	$ 505,964	$ 256,204	$ 1,067,346	$ 734,554
Share-based payments	1,966,113	1,117,755	4,818,820	3,133,291
Remuneration of directors and key management	$ 2,472,077	$ 1,373,959	$ 5,886,166	$ 3,867,845

RELATED PARTY TRANSACTIONS - Em

RELATED PARTY TRANSACTIONS - Emerald Health Sciences and Joint venture (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019CAD ($)shares	Sep. 30, 2018CAD ($)	Sep. 30, 2019CAD ($)shares	Sep. 30, 2018CAD ($)	Dec. 31, 2018CAD ($)shares	May 31, 2019CAD ($)	Dec. 31, 2017CAD ($)shares
Disclosure of transactions between related parties [line items]
Research and development expense	$ 1,179,065	$ 92,568	$ 3,412,943	$ 273,521
General and administrative expense	$ 4,338,102	4,735,075	11,821,132	10,691,659
Percentage of share held under related party transactions					31.00%
Interest expense on borrowings			$ 68,493
Borrowings, interest rate	5.00%		5.00%
Proceeds from loan			$ 18,768,423	49,800,000
Emerald Health Sciences Inc. ("Sciences")
Disclosure of transactions between related parties [line items]
Research and development expense			468,738	1,593,738
General and administrative expense			406,262	42
Related party transactions services fees	$ 875,000	$ 1,050,000	2,975,000	3,150,000
Related party transactions as invoices paid on behalf of company	2,022,781		2,022,781
Amount payable to related party	4,977,893		4,977,893		$ 502,194
Amount receivable from related party	$ 31,421		$ 31,421		$ 31,421
Number of common shares issued and outstanding | shares	40,434,242		40,434,242		43,234,242		406,262
Number of common share purchase warrants held	4,411,764		4,411,764		4,411,764		8,489,451
Percentage of share held under related party transactions	27.00%		27.00%
Emerald Health Sciences Inc. ("Sciences") | Amended Loan Agreement with Emerald Health Sciences Inc [Member]
Disclosure of transactions between related parties [line items]
Interest expense on borrowings			$ 265,397	$ 0
Borrowings, interest rate						12.00%
Proceeds from loan			515,233		$ 0
Emerald Health Sciences Inc. ("Sciences") | Amended Loan Agreement with Emerald Health Sciences Inc [Member] | Top of range
Disclosure of transactions between related parties [line items]
Ifrs Line of Credit Facility, Maximum Borrowing Capacity						$ 15,000,000
Pure Sunfarms
Disclosure of transactions between related parties [line items]
Amount payable to related party	$ 1,135,860		1,135,860		1,287,082
Amount receivable from related party	1,075,734		1,075,734		$ 1,942,329
Amount payable for inventory in subsequent to December 31, 2018							$ 255,658
Receivables due from joint ventures	$ 13,000,000		$ 13,000,000

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details)	Oct. 04, 2019a	Sep. 30, 2019CAD ($)shares	Sep. 30, 2018CAD ($)	Sep. 30, 2019CAD ($)shares	Sep. 30, 2018CAD ($)	Dec. 31, 2018CAD ($)	Dec. 31, 2017CAD ($)	Jan. 01, 2019CAD ($)
Disclosure of transactions between related parties [line items]
Key management personnel compensation		$ 2,472,077	$ 1,373,959	$ 5,886,166	$ 3,867,845
Lease liabilities		6,140,609		6,140,609		$ 0		$ 4,729,324
Land
Disclosure of transactions between related parties [line items]
Lease liabilities		$ 3,562,352		$ 3,562,352
Emerald Health Naturals ("EHN")
Disclosure of transactions between related parties [line items]
Number Of Share Issued To Purchase Of Warrants | shares				3,030,303
Area of land subleased (in acres) | a	12
Avricore Health Inc. ("Avricore", formerly VANC Pharmaceuticals Inc.)
Disclosure of transactions between related parties [line items]
Key management personnel compensation				$ 42,517		16,614
Avricore Health Inc. ("Avricore", formerly VANC Pharmaceuticals Inc.) | Subscription agreement
Disclosure of transactions between related parties [line items]
Number of shares issued | shares		1,666,667		1,666,667
Number Of Share Issued To Purchase Of Warrants | shares				1,666,667
Dr. Avtar Dhillon, the Executive Chairman
Disclosure of transactions between related parties [line items]
Rent charge		$ 84,904	89,189	$ 254,713	255,658		$ 86,471
Services received, related party transactions		10,208	7,666	189,354	45,647
Settlement of liabilities by entity on behalf of related party, related party transactions		0	$ 0	237	$ 0
Amounts payable, related party transactions		14,241		14,241		502
Key management personnel compensation							$ 44,775
Gab Innovations, Inc. ("GAB")
Disclosure of transactions between related parties [line items]
Amounts payable, related party transactions		$ 153,920		$ 153,920		$ 0

CONVERTIBLE DEBENTURE (Details)

CONVERTIBLE DEBENTURE (Details)	Sep. 30, 2019CAD ($)D$ / shares	Sep. 10, 2019CAD ($)$ / sharesshares	Sep. 30, 2019CAD ($)$ / shares	Sep. 30, 2018CAD ($)	Sep. 30, 2019CAD ($)$ / shares	Sep. 30, 2018CAD ($)
Disclosure of detailed information about borrowings [line items]
Gross proceeds from issuing debenture units					$ 18,768,423	$ 49,800,000
Number of common share purchases warrants per debenture unit		5,000
Convertible debentures maturity term	24 months
Interest rate	5.00%		5.00%		5.00%
Conversion price | $ / shares	$ 2		$ 2		$ 2
Stock price trigger | $ / shares	$ 3.50
Consecutive trading days when the stock price is above a certain limit | D	10
Period of notice for conversion of debentures | D	30
Exercise price of warrants | $ / shares	$ 2		$ 2		$ 2
Warrants term	24 months
Fair value of liability component of the Convertible Debentures	$ 21,925,195		$ 21,925,195		$ 21,925,195
Equity component of the conversion feature	647,978		647,978		647,978
Debenture Warrants	2,426,826		2,426,826		2,426,826
Issuance costs	783,000
Issuance costs allocated against the liability component	686,697		686,697		686,697
Issuance costs allocated against the equity component	$ 96,303		96,303		96,303
Interest expense					68,493
Accretion expense					144,588
Deferred tax recovery			805,000	$ 0	805,000	$ 317,497
Corresponding deferred tax asset for the Debenture Warrants			635,950		635,950
Corresponding deferred tax asset for the equity component of the Convertible Debenture			$ 169,050		$ 169,050
Secured convertible debentures
Disclosure of detailed information about borrowings [line items]
Number of debenture units issued | shares		2,500
Price per debenture unit | $ / shares		$ 10,000
Gross proceeds from issuing debenture units		$ 25,000,000
Number of secured convertible debenture per debenture unit		1
Principal amount of each debenture		$ 10,000

SHARE CAPITAL (Details)

SHARE CAPITAL (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2019Option$ / shares	Dec. 31, 2018Option$ / shares
Number of Options
Balance at beginning of period | Option	9,894,211	9,861,114
Granted | Option	6,475,500	2,811,000
Forfeited | Option	(1,221,820)	(1,367,708)
Exercised | Option	(1,543,143)	(1,410,195)
Balance at end of period | Option	13,604,748	9,894,211
Weighted Average Exercise Price
Balance at beginning of period | $ / shares	$ 2.31	$ 1.76
Granted | $ / shares	3.83	4.16
Forfeited | $ / shares	3.79	3.62
Exercised | $ / shares	0.74	0.85
Balance at end of period | $ / shares	$ 3.08	$ 2.31

SHARE CAPITAL - Black-Scholes O

SHARE CAPITAL - Black-Scholes Option Pricing Model (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2019CAD ($)$ / shares	Sep. 30, 2018Y$ / shares	Dec. 31, 2017CAD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life of options (years)	2.78	3
Expected annualized volatility		80.00%
Expected dividend yield	0.00%	0.00%
Weighted average Black-Scholes value of each option | $ / shares	$ 2.36	$ 2.28
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	1.29%	1.73%
Expected life of options (years) | $			3
Expected annualized volatility	95.99%
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	1.85%	2.14%
Expected annualized volatility	105.68%

SHARE CAPITAL - Incentive Stock

SHARE CAPITAL - Incentive Stock Options Outstanding and Exercisable (Details)	9 Months Ended
	Sep. 30, 2019Option$ / shares	Dec. 31, 2018Option$ / shares	Dec. 31, 2017Option$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	13,604,748	9,894,211	9,861,114
Outstanding Remaining contractual life (years)	4 years
Outstanding Weighted average exercise price | $ / shares	$ 3.08	$ 2.31	$ 1.76
Exercisable Quantity | Option	6,918,641
Exercisable Weighted average exercise price | $ / shares	$ 2.46
0.175 - 0.43
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	30,000
Outstanding Remaining contractual life (years)	1 year 10 months 24 days
Outstanding Weighted average exercise price | $ / shares	$ 0.34
Exercisable Quantity | Option	30,000
Exercisable Weighted average exercise price | $ / shares	$ 0.34
0.44 - 0.50
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,500,000
Outstanding Remaining contractual life (years)	6 months 22 days
Outstanding Weighted average exercise price | $ / shares	$ 0.45
Exercisable Quantity | Option	1,500,000
Exercisable Weighted average exercise price | $ / shares	$ 0.45
0.51 - 0.94
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	978,194
Outstanding Remaining contractual life (years)	1 year 11 months 27 days
Outstanding Weighted average exercise price | $ / shares	$ 0.72
Exercisable Quantity | Option	978,194
Exercisable Weighted average exercise price | $ / shares	$ 0.72
0.95 - 1.25
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	723,834
Outstanding Remaining contractual life (years)	2 years 8 months 1 day
Outstanding Weighted average exercise price | $ / shares	$ 1.21
Exercisable Quantity | Option	545,365
Exercisable Weighted average exercise price | $ / shares	$ 1.20
1.26 - 1.49
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	253,720
Outstanding Remaining contractual life (years)	3 years 4 months 2 days
Outstanding Weighted average exercise price | $ / shares	$ 1.43
Exercisable Quantity | Option	125,949
Exercisable Weighted average exercise price | $ / shares	$ 1.41
1.50 - 3.40
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	2,010,500
Outstanding Remaining contractual life (years)	4 years 1 month 24 days
Outstanding Weighted average exercise price | $ / shares	$ 2.67
Exercisable Quantity | Option	717,625
Exercisable Weighted average exercise price | $ / shares	$ 2.81
3.41 - 4.23
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	5,627,250
Outstanding Remaining contractual life (years)	4 years 7 months 10 days
Outstanding Weighted average exercise price | $ / shares	$ 4.07
Exercisable Quantity | Option	1,784,008
Exercisable Weighted average exercise price | $ / shares	$ 4.07
4.24 - 4.25
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,916,250
Outstanding Remaining contractual life (years)	6 years 5 months 12 days
Outstanding Weighted average exercise price | $ / shares	$ 4.25
Exercisable Quantity | Option	961,250
Exercisable Weighted average exercise price | $ / shares	$ 4.25
4.26 - 5.44
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	315,000
Outstanding Remaining contractual life (years)	3 years 10 months 24 days
Outstanding Weighted average exercise price | $ / shares	$ 4.53
Exercisable Quantity | Option	138,750
Exercisable Weighted average exercise price | $ / shares	$ 4.52
5.45 - 6.68
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	250,000
Outstanding Remaining contractual life (years)	3 years 4 months 24 days
Outstanding Weighted average exercise price | $ / shares	$ 5.68
Exercisable Quantity | Option	137,500
Exercisable Weighted average exercise price | $ / shares	$ 5.68

SHARE CAPITAL - Restricted Shar

SHARE CAPITAL - Restricted Share Units (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2019CAD ($)item$ / shares	Dec. 31, 2018item$ / shares
Number of RSUs
Balance at beginning of period	830,000	825,000
Granted	475,000	5,000
Settled	(355,000)
Forfeited	(5,000)
Balance at end of period	945,000	830,000
Weighted average fair value per unit at issue
Balance at beginning of period | $ / shares	$ 3.74	$ 3.73
Granted | $ / shares	$ 4.15	5.67
Settled | $	$ 4.27
Forfeited | $	$ 4.15
Balance at end of period | $ / shares	$ 3.75	$ 3.74

SHARE CAPITAL - Additional Info

SHARE CAPITAL - Additional Information 1 (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2019CAD ($)Option$ / sharesshares	Dec. 31, 2018Option$ / sharesshares
Disclosure of classes of share capital [line items]
Number of stock options exercised | Option	1,543,143	1,410,195
Stock options exercise price	$ 0.74	$ 0.85
Gross proceeds from stock options exercised | $	$ 1,555,532
Bottom of range
Disclosure of classes of share capital [line items]
Stock options exercise price	$ 0.175
Top of range
Disclosure of classes of share capital [line items]
Stock options exercise price	$ 3.07
Warrant Three
Disclosure of classes of share capital [line items]
Number of warrant exercised | shares	2,129,707
Gross proceeds from warrant exercised | $	$ 8,199,371
Prospectus offering
Disclosure of classes of share capital [line items]
Unit issued price per unit	$ 39
Gross proceeds from unit issued | $	$ 5,936,500
Warrant exercise price	$ 18,768,421
Stock options exercise price	$ 3.16
Common shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares	151,407,466	141,443,116
Number of shares increased | shares	9,964,350
Preference shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares

SHARE CAPITAL - Additional In_2

SHARE CAPITAL - Additional Information 2 (Details)	May 01, 2019shares	Sep. 30, 2019CAD ($)	Sep. 30, 2018CAD ($)	Sep. 30, 2019CAD ($)Optionitem$ / sharesshares	Sep. 30, 2018CAD ($)Y$ / shares	Dec. 31, 2018Optionitem$ / sharesshares	Dec. 31, 2017CAD ($)
Disclosure of classes of share capital [line items]
Number of share options granted | Option				6,475,500		2,811,000
Weighted average fair value of the stock options granted | $ / shares				$ 3.83		$ 4.16
Expected life of share option granted				2.78	3
Exercise price of share options granted | $ / shares				$ 2.36	$ 2.28
Number of restricted share units granted | item				475,000		5,000
Share-based compensation expense		$ 2,992,922	$ 2,165,851	$ 11,436,660	$ 6,201,559
Incentive stock options
Disclosure of classes of share capital [line items]
Share-based compensation expense		2,495,315	1,673,354	$ 2,716,400	4,736,171
RSUs
Disclosure of classes of share capital [line items]
Number of other equity instruments exercised or vested in share-based payment arrangement				355,000
Share-based compensation expense		$ 497,607	$ 492,496	$ 1,178,460	$ 1,465,388
Bottom of range
Disclosure of classes of share capital [line items]
Expected life of share option granted							3
Employees and consultants
Disclosure of classes of share capital [line items]
Number of share options granted				6,475,500
Expected life of share option granted				3
Weighted average trading share price of the options exercised | $ / shares				$ 2.13
Employees and consultants | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of share options granted | $ / shares				1.80
Employees and consultants | Top of range
Disclosure of classes of share capital [line items]
Exercise price of share options granted | $ / shares				$ 4.15
Employee | RSUs
Disclosure of classes of share capital [line items]
Number of restricted share units granted | item				475,000
Verdelite Sciences Inc. (Verdelite)
Disclosure of classes of share capital [line items]
Percentage of share held in escrow				50.00%
Number of share held in escrow | shares	4,955,947			4,955,947		4,955,947

WARRANTS (Details)

WARRANTS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Number of warrants
Balance at	8,411,764	9,707,677
Exercised		(8,239,863)
Expired		(3,056,050)
Balance at	20,911,764	8,411,764
Weighted Average Exercise Price
Balance at	$ 2.92	$ 0.80
Exercised		2.65
Expired		6.91
Balance at	$ 2.37	$ 2.92
Issued in January 2018
Number of warrants
Issued		3,000,000
Weighted Average Exercise Price
Issued		$ 6
Issued in February 2018
Number of warrants
Issued		3,000,000
Weighted Average Exercise Price
Issued		$ 7
Issued in May 2018
Number of warrants
Issued		4,000,000
Weighted Average Exercise Price
Issued		$ 5.20
Issued in September 2019
Number of warrants
Issued	12,500,000
Weighted Average Exercise Price
Issued	$ 2
Expire November 2021
Number of warrants
Expired	4,411,764
Weighted Average Exercise Price
Expired	$ 0.85
Expire November 2019
Number of warrants
Expired	4,000,000
Weighted Average Exercise Price
Expired	$ 5.20
Expire September 2021
Number of warrants
Expired	12,500,000
Weighted Average Exercise Price
Expired	$ 2

FINANCIAL INSTRUMENTS - Fair Va

FINANCIAL INSTRUMENTS - Fair Value (Details) - Long-term investment - CAD ($)	Sep. 30, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 78,523	$ 282,509
Level 1
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	50,000	166,667
Level 2
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	28,523	115,842
Level 3
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 0	$ 0

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
FINANCIAL INSTRUMENTS
Working Capital	$ (5,450,129)	$ 27,612,457

SEGMENTED INFORMATION (Details)

SEGMENTED INFORMATION (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Reportable Segments [Line Items]
Sales	$ 9,718,308	$ 321,070	$ 17,397,974	$ 978,550
Interest revenue	220,711	222,740	1,023,848	747,240
Loss from operations	(14,695,317)	(10,483,881)	(38,391,698)	(22,238,261)
Net loss and comprehensive loss	(17,460,724)	(6,426,658)	(21,562,138)	(17,083,048)
Share of loss from joint venture	(1,201,650)	3,940,373	19,099,401	4,321,011
Operating
Disclosure Of Reportable Segments [Line Items]
Sales	9,636,475	318,555	17,221,907	976,035
Interest revenue	692,206	0	643,615	0
Loss from operations	(6,143,208)	(3,458,791)	(20,248,112)	(5,570,829)
Net loss and comprehensive loss	(9,363,961)	481,789	(3,960,400)	(1,249,611)
Share of loss from joint venture	(1,201,650)	3,940,373	19,099,401	4,321,011
Other
Disclosure Of Reportable Segments [Line Items]
Sales	81,833	2,515	176,067	2,515
Interest revenue	(471,495)	222,740	380,233	747,240
Loss from operations	(8,552,109)	(7,025,090)	(18,143,586)	(16,667,432)
Net loss and comprehensive loss	(8,096,763)	(6,908,447)	(17,601,738)	(15,833,437)
Share of loss from joint venture	$ 0	$ 0	$ 0	$ 0

SEGMENTED INFORMATION - Additio

SEGMENTED INFORMATION - Additional Information (Details)	9 Months Ended
	Sep. 30, 2019segment
SEGMENTED INFORMATION
Number of reportable segments	1

SALES (Details)

SALES (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disclosure Of Sales By Product Line [Line Items]
Total	$ 9,718,308	$ 321,070	$ 17,397,974	$ 978,550
Dried Cannabis
Disclosure Of Sales By Product Line [Line Items]
Total	7,855,117	132,511	12,920,014	421,170
Cannabis Oils
Disclosure Of Sales By Product Line [Line Items]
Total	1,781,368	185,183	4,296,069	540,363
Other
Disclosure Of Sales By Product Line [Line Items]
Total	$ 81,823	$ 3,376	$ 181,891	$ 17,017

SALES - Additional Information

SALES - Additional Information (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
SALES
Percentage of gross revenue earned from 3 major customers	57.00%	0.00%	75.00%	0.00%

GENERAL AND ADMINISTRATIVE EX_3

GENERAL AND ADMINISTRATIVE EXPENSES (Details) - CAD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
GENERAL AND ADMINISTRATIVE EXPENSES
Professional, director and consulting fees	$ 1,387,215	$ 2,420,084	$ 3,780,474	$ 5,705,757
Corporate communications and media	345,374	861,838	1,329,924	1,654,880
Wages and benefits	1,624,699	853,397	4,253,908	1,887,468
Office and general	780,575	411,993	2,013,197	1,058,316
Travel and accommodations	200,239	187,763	443,629	385,238
Total general and administrative expenses	$ 4,338,102	$ 4,735,075	$ 11,821,132	$ 10,691,659

LEASES (Details)

LEASES (Details)	9 Months Ended
	Sep. 30, 2019CAD ($)
Disclosure Of Leases [Line Items]
Balance	$ 0
Balance	5,850,117
Costs
Disclosure Of Leases [Line Items]
Balance	5,184,165
Additions	1,741,275
Balance	6,925,440
Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	653,935
Amortization during period	421,388
Balance	1,075,323
Land use Rights
Disclosure Of Leases [Line Items]
Balance	0
Balance	3,361,660
Land use Rights | Costs
Disclosure Of Leases [Line Items]
Balance	3,634,227
Additions	0
Balance	3,634,227
Land use Rights | Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	181,711
Amortization during period	90,856
Balance	272,567
Buildings
Disclosure Of Leases [Line Items]
Balance	0
Balance	2,342,749
Buildings | Costs
Disclosure Of Leases [Line Items]
Balance	1,371,759
Additions	1,720,037
Balance	3,091,796
Buildings | Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	449,664
Amortization during period	299,383
Balance	749,047
Equipment
Disclosure Of Leases [Line Items]
Balance	0
Balance	145,708
Equipment | Costs
Disclosure Of Leases [Line Items]
Balance	178,179
Additions	21,238
Balance	199,417
Equipment | Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	22,560
Amortization during period	31,149
Balance	$ 53,709

LEASES - Lease Liabilities (Det

LEASES - Lease Liabilities (Details)	9 Months Ended
	Sep. 30, 2019CAD ($)
LEASES
Lease liabilities recognized at January 1, 2019	$ 0
Lease liability additions	1,743,383
Lease payments	(621,715)
Interest Incurred	289,617
Balance, September 30, 2019	$ 6,140,609

LEASES - Contractual Undiscount

LEASES - Contractual Undiscounted Cash Flows (Details)	Sep. 30, 2019CAD ($)
Disclosure Of Leases [Line Items]
Gross lease liabilities	$ 11,694,652
Less than one year
Disclosure Of Leases [Line Items]
Gross lease liabilities	1,256,198
Later than one year and not later than three years
Disclosure Of Leases [Line Items]
Gross lease liabilities	2,277,880
Later than three years and not later than five years
Disclosure Of Leases [Line Items]
Gross lease liabilities	880,573
More than Five Years
Disclosure Of Leases [Line Items]
Gross lease liabilities	$ 7,280,001

PROVISION FOR PURE SUNFARMS S_2

PROVISION FOR PURE SUNFARMS SUPPLY AGREEMENT (Details) $ in Millions	Sep. 30, 2019CAD ($)
Contingent liability respect to the Joint Venture's recent sales
PROVISION FOR PURE SUNFARMS SUPPLY AGREEMENT
Amount claimed against the company	$ 7.2

EVENTS AFTER THE REPORTING PE_2

EVENTS AFTER THE REPORTING PERIOD (Details)	Nov. 26, 2019CAD ($)$ / sharesshares	Oct. 30, 2019item	Oct. 01, 2019EquityInstruments$ / shares	Sep. 30, 2019Option$ / shares	Dec. 31, 2018Option$ / shares	Nov. 20, 2019CAD ($)	Nov. 19, 2019CAD ($)	Oct. 15, 2019ft²	Oct. 07, 2019ft²
Disclosure of non-adjusting events after reporting period [line items]
Number of shares granted | Option				6,475,500	2,811,000
Exercise price, option granted				$ 3.83	$ 4.16
Village Farms
Disclosure of non-adjusting events after reporting period [line items]
Amount due to the Joint Venture from the Company | $							$ 5,940,000
Event after reporting period
Disclosure of non-adjusting events after reporting period [line items]
Number of shares granted | EquityInstruments			140,000
Exercise price, option granted			$ 1.22
Option vesting period			3 years
Options expiry period			5 years
Number of staff positions reduced | item		65
Number of units sold | shares	4,385,965
Price per unit	$ 0.57
Repayment of loan | $						$ 13,000,000
Total gross proceeds | $	$ 2,500,000
Number of shares per unit	$ 1
Number of Warrants per unit	1
Price per warrant share	0.75
Minimum price per warrant share	$ 1.50
Number of consecutive trading days at any time after the closing of the Offering for warrant share price to be greater than a certain limit	10 days
Number of shares issued | shares	4,385,965
Price per share	$ 0.57
License amendment
Disclosure of non-adjusting events after reporting period [line items]
Area of property | ft²									88,000
Cultivation amendment license
Disclosure of non-adjusting events after reporting period [line items]
Area of property | ft²								78,000