Emerald Health Therapeutics (EMHTF) 40-F/A 2 May 19 2018 FY Annual report (Canada) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document And Entity Information [Abstract]
Entity Registrant Name	Emerald Health Therapeutics Inc.
Entity Central Index Key	0001768225
Trading Symbol	emhtf
Entity Current Reporting Status	Yes
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	141,443,116
Document Type	40-F
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Current
Cash and cash equivalents	$ 36,042,090	$ 44,523,145
Accounts receivable (Note 7)	3,579,271	278,232
Biological assets (Note 8)	1,088,528	114,559
Inventory (Note 9)	6,772,525	727,635
Prepaid expenses	1,326,780	167,911
Due from related parties (Note 17)	14,973,749	324,674
Total current assets	63,782,943	46,136,156
Plant and equipment (Note 10)	16,965,989	1,031,335
Plant under construction (Note 11)	10,310,229	2,772,051
Deposits on materials and equipment (Note 12)	981,832
Refundable deposits	2,196,391	196,391
Intangible assets (Note 13)	86,612,636	2,851,855
Goodwill	169,323	169,323
Long-term investment (Note 14)	282,508	666,667
Investment in joint venture (Note 15)	25,660,843	19,907,061
Total non-current assets	143,179,751	27,594,683
TOTAL ASSETS	206,962,694	73,730,839
Current liabilities
Accounts payable and accrued liabilities	9,634,464	1,378,645
Current portion of long-term debt (Note 16)	2,503,064
Deferred payment (Note 6)	22,226,565
Payable to joint venture (Note 15)		4,000,000
Due to related parties (Note 17)	1,806,393	247,505
Total current liabilities	36,170,486	5,626,150
Deferred income tax liability	293,886	317,497
TOTAL LIABILITIES	36,464,372	5,943,647
SHAREHOLDERS' EQUITY
Share capital (Note 18)	204,791,733	77,912,246
Warrants	4,360,000	461,772
Contributed surplus	14,202,536	5,285,709
Accumulated deficit	(52,855,947)	(17,829,369)
TOTAL SHAREHOLDERS' EQUITY	170,498,322	65,830,358
Non-controlling interest (Note 6)		1,956,834
TOTAL LIABILITIES AND EQUITY	$ 206,962,694	$ 73,730,839

CONSOLIDATED STATEMENTS OF LOSS

CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue
Sales (Note 25)	$ 2,110,403	$ 937,654
Excise taxes	161,982
Net revenue	1,948,421	937,654
Cost of sales
Cost of goods sold	3,575,132	637,751
Production costs	1,461,941	749,174
Depreciation of Health Canada license (Note 13)	2,829,015	87,446
Gain on changes in fair value of biological assets (Note 8)	(2,818,442)	(163,754)
Gross margin	(3,099,225)	(372,963)
Expenses
General and administrative (Note 26)	13,993,498	5,070,447
Sales and marketing	11,333,294	428,541
Research and development	801,351	207,500
Depreciation (Note 10 and 13)	618,438	195,004
Loss on disposal of equipment (Note 10)		481
Share-based payments (Note 18)	7,498,450	2,822,495
Total expenses	34,245,031	8,724,468
Loss from operations	37,344,256	9,097,431
Share of (income) loss from joint venture (Note 15)	(5,753,782)	322,578
Interest income	(1,186,214)	(161,518)
Interest expense	218,600
Fair value changes in financial assets (Note 14)	384,159	(416,667)
Deferred income tax recovery	(23,611)
NET LOSS AND COMPREHENSIVE LOSS	30,983,408	8,841,824
Net loss and comprehensive loss attributable to:
Emerald Health Therapeutics, Inc.	30,576,893	8,731,832
Non-controlling interest	406,515	109,992
Net loss and comprehensive loss	$ 30,983,408	$ 8,841,824
Net loss per common share
Basic and diluted (in dollars per share)	$ 0.22	$ 0.10
Weighted average number of common shares outstanding
Basic and diluted (in shares)	141,443,116	88,447,612

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - CAD ($)	Share Capital	Warrants	Contributed Surplus	Accumulated Deficit	Total Shareholders' Equity	Non-Controlling Interest	Total
Balance at Dec. 31, 2016	$ 9,756,732		$ 3,043,099	$ (9,097,537)	$ 3,702,294		$ 3,702,294
Balance (shares) at Dec. 31, 2016	67,794,698	8,489,451
Shares issued on stock option - exercises (Note 18)	$ 1,699,945		(579,885)		1,120,060		$ 1,120,060
Shares issued on stock option - exercises (Note 18) (shares)	1,531,250						(1,531,250)
Units issued on prospectus offerings	$ 36,260,901	$ 4,679,773			40,940,674		$ 40,940,674
Units issued on prospectus offerings (shares)	24,870,100	12,690,250
Share issuance costs	$ (3,168,869)				(3,168,869)		(3,168,869)
Compensation options	(350,098)		350,098
Shares issued on warrant exercises (Note 18)	$ 32,314,959	$ (4,396,189)			27,918,770		27,918,770
Shares issued on warrant exercises (Note 18) (shares)	11,845,075	(11,845,075)
Shares issued on compensation option exercises (Note 18)	$ 1,398,676	$ 178,188	(350,098)		1,226,766		1,226,766
Shares issued on compensation option exercises (Note 18) (shares)	746,103	373,051
Acquisition of Avalite Sciences Inc						$ 2,066,826	2,066,826
Share-based payments (Note 18)			2,822,495		2,822,495		2,822,495
Net loss and comprehensive loss				(8,731,832)	(8,731,832)	(109,992)	(8,841,824)
Balance at Dec. 31, 2017	$ 77,912,246	$ 461,772	5,285,709	(17,829,369)	65,830,358	1,956,834	67,787,192
Balance (shares) at Dec. 31, 2017	106,787,226	9,707,677
Shares issued on stock option - exercises (Note 18)	$ 1,893,247		(698,716)		1,194,531		1,194,531
Shares issued on stock option - exercises (Note 18) (shares)	1,410,195
Units issued on prospectus offerings	$ 51,540,000	$ 9,060,000			60,600,000		60,600,000
Units issued on prospectus offerings (shares)	14,000,000	10,000,000
Share issuance costs	$ (455,062)				(455,062)		(455,062)
Acquisition of Verdelite Sciences Inc. (Note 6)	$ 45,000,000				45,000,000		45,000,000
Acquisition of Verdelite Sciences Inc. (Note 6) (shares)	9,911,894
Deemed Issuance for acquisition of Avalite Sciences Inc. (Note 6)	$ 4,000,000			(4,449,685)	(449,685)	(1,550,319)	(2,000,004)
Deemed Issuance for acquisition of Avalite Sciences Inc. (Note 6) (shares)	1,093,938
Shares issued on warrant exercises (Note 18)	$ 24,901,302	$ (3,044,679)			21,856,623		$ 21,856,623
Shares issued on warrant exercises (Note 18) (shares)	8,239,863	(8,239,863)
Warrants expired		$ (2,117,093)	2,117,093
Warrants expired (shares)		(3,056,050)					(3,056,050)
Share-based payments (Note 18)			7,498,450		7,498,450		$ 7,498,450
Net loss and comprehensive loss				(30,576,893)	(30,576,893)	$ (406,515)	(30,983,408)
Balance at Dec. 31, 2018	$ 204,791,733	$ 4,360,000	$ 14,202,536	$ (52,855,947)	$ 170,498,322		$ 170,498,322
Balance (shares) at Dec. 31, 2018	141,443,116	8,411,764

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net loss	$ (30,983,408)	$ (8,841,824)
Items not involving cash
Depreciation	3,447,452	282,450
Gain on changes in fair value of biological assets	(2,818,442)	(163,754)
Fair value changes in financial assets	384,159	(416,667)
Share-based payments	7,498,450	2,822,495
Share of (income) loss from joint venture	(5,753,782)	322,578
Interest expense	225,334
Deferred income tax recovery	(23,611)
Loss on disposal of asset		481
Changes in non-cash operating working capital
Accounts receivable	(3,196,248)	(223,847)
Due from related parties	(1,649,075)	(324,674)
Prepaid expenses	(1,157,943)	(133,245)
Inventory and biological assets	(2,920,781)	(333,027)
Accounts payable and accrued liabilities	6,221,897	(878,853)
Due to related parties	1,636,796	71,901
Net cash flows used in operating activities	(29,089,202)	(7,815,986)
Investing activities
Investment in joint venture (Note 15)	(17,000,000)	(16,229,639)
Acquisition of assets, net of cash acquired (Note 6)	(22,796,513)	68
Acquisition of business, net of cash acquired (Note 6)	(2,000,004)
Deposits on equipment	(981,832)
Purchase of long-term investment		(250,000)
Purchase of plant and equipment	(17,235,075)	(2,257,022)
Purchase of intangible assets	(465,457)
Refundable deposits	(2,000,000)	(196,391)
Net cash flows used in investing activities	(62,478,881)	(18,932,984)
Financing activities
Principal payment on long-term debt	(91,555)
Proceeds from prospectus offering	60,600,000	40,940,674
Share issuance costs	(472,570)	(3,151,360)
Stock option exercises	1,194,531	1,120,060
Warrant exercises	21,856,622	27,918,770
Compensation option exercises		1,226,766
Net cash flows generated from financing activities	83,087,028	68,054,910
(Decrease)/increase in cash and cash equivalents	(8,481,055)	41,305,940
Cash and cash equivalents, beginning of year	44,523,145	3,217,205
Cash and cash equivalents, end of year	$ 36,042,090	$ 44,523,145

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	12 Months Ended
	Dec. 31, 2018
Disclosure Of Nature And Continuance Of Operations [Abstract]
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 listed under the trading symbol “EMH.” The Company is also traded on the OTCQX, with its common shares listed under the trading symbol “EMHTF.” The Company was incorporated pursuant to the Business Corporations Act (British Columbia) on July 31, 2007 as Firebird Capital Partners Inc. and changed its name to Firebird Energy Inc. in December 2012. On September 4, 2014, the Company completed the acquisition of all of the issued and outstanding common shares of Thunderbird Biomedical Inc. (“Thunderbird”), by way of a reverse takeover (the “RTO”) under the rules of the TSX Venture Exchange (the “TSXV”) and concurrently changed its name to T-Bird Pharma, Inc. Thunderbird became a wholly owned subsidiary of the Company. In June 2015, the Company changed its name to Emerald Health Therapeutics, Inc. and Thunderbird changed its name to Emerald Health Botanicals Inc. (“Botanicals”). On February 23, 2018, Botanicals changed its name to Emerald Health Therapeutics Canada Inc. (“EHTC”). The Company’s registered office is at Suite 2600 Oceanic Plaza, 1066 West Hastings Street, Vancouver, BC, V6E 3X1. The Company owns 100% of the shares of Emerald Health Therapeutics Canada Inc. (“EHTC”), a company incorporated pursuant to the Business Corporations Act (British Columbia) These consolidated 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 December 31, 2018, the Company had not yet achieved profitable operations and had accumulated losses of $52,855,947 (December 31, 2017 - $17,829,369) since its inception. 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 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	12 Months Ended
	Dec. 31, 2018
Basis Of Presentation [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION a) Statement of Compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board. The annual consolidated financial statements were authorized for filing by the Board of Directors on April 30, 2019. b) Basis of measurement These 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 (see Note 8). c) Basis of consolidation These 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 December 31, 2018 include the following: Ownership Interest Ownership Interest Name of Entity 2018 2017 Emerald Health Therapeutics Canada Inc. 100 % 100 % Avalite Sciences Inc. 100 % 53 % Pure Sunfarms Corp. 50 % 50 % Verdélite Sciences Inc. 100 % 0 % Verdélite Property Holdings Inc. 100 % 0 % On May 2, 2018, the Company acquired 100% of the issued and outstanding shares of Verdélite Sciences Inc. and its affiliate Verdélite Property Holdings Inc. (together as “Verdélite,” formerly known as Agro-Biotech Sciences Inc. and Agro-Biotech Property Holdings Inc.). The principle business of Verdélite Sciences Inc. is the production of cannabis pursuant to the Cannabis Act Through EHTC’s 50% equity interest in Pure Sunfarms Corp. (“Pure Sunfarms”), the Company cultivates and intends to distribute wholesale cannabis and cannabis extracts for therapeutic and non-therapeutic use purposes. Through EHTC’s 100% owned subsidiary, Avalite Sciences Inc. (“Avalite,” formerly known as Northern Vine Canada Inc.), a Licensed Dealer under the provisions of the Canadian Controlled Drugs and Substances Act, 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.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Disclosure Of Accounting Policies [Abstract]
ACCOUNTING POLICIES	3. ACCOUNTING POLICIES a) Cash and cash equivalents Cash and cash equivalents include cash and redeemable short-term investment certificates with a maturity of less than three months held at major financial institutions. b) Biological assets The Company measures biological assets consisting of cannabis on plants at fair value less cost to sell up to the point of harvest, which becomes the basis for the cost of finished goods inventories after harvest. Seeds are measured at fair market value, except for a portion which are restricted with respect to distribution due to the conditions under which they were acquired that are measured at cost. Gains or losses arising from changes in fair value less cost to sell are included in the results of operations of the related period. c) Inventory Inventories of dried cannabis consists of harvested cannabis and purchased cannabis and are valued at the lower of cost and net realizable value. Inventories of harvested cannabis are transferred from biological assets at their fair value at harvest, which becomes deemed cost. Any subsequent post-harvest costs are capitalized to inventory to the extent that cost is less than net realizable value. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Cost is determined using the average cost basis. Cannabis oils are derived from dried cannabis and are measured at the lower of cost and net realizable value. Goods for resale are measured at the lower of cost and net realizable value. Supplies and consumables are valued at cost. d) Plant and equipment Plant and equipment are carried at cost less accumulated depreciation. Plant and equipment are depreciated over their expected lives based on the following: · Building – 15 to 25 years straight line · Leasehold improvements – lesser of useful life or term of lease · Production, lab and growing equipment – 5 to 10 years straight line · Computers – 3 years straight line In the year of acquisition, depreciation for plant and equipment is recorded once the asset is available for use. An item of plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss. Residual values and estimated useful lives are reviewed annually. e) Plant under construction Expenditures for plant under construction are capitalized to the statement of financial position and will be amortized over the life of the asset, commencing at the time the asset is ready for its intended use. At each balance sheet date, the Company considers whether there is objective evidence of impairment of the asset, and if so, will write down the asset to its recoverable value. f) Intangible Assets Intangible assets are recorded at cost and amortized over their estimated useful lives at the following annual rate: · Computer software – 2 to 3 years straight line · Health Canada licenses – term, plus life of building or renewal term of leased facility site · Patents –straight line over the life of the patent Estimated useful lives are reviewed annually. g) Investment in joint venture IFRS 11, Joint Arrangements, and IAS 28, Investments in Associates and Joint Ventures establishes the criteria for accounting for joint ventures. Investments in joint ventures are accounted for using the equity method. The equity method involves recording the initial investment at cost and subsequently adjusting the carrying value of the investment for the proportionate share of the profit or loss, other comprehensive income or loss and any other changes in the joint venture’s net assets such as dividends. At each balance sheet date, the Company considers whether there is objective evidence of impairment in the joint venture. If there is such evidence, the Company will determine the amount of impairment to record, if any, in relation to the joint venture. h) Business combinations The Company uses the acquisition method of accounting for business combinations, whereby the purchase consideration is allocated to the fair value of the identifiable assets and liabilities at the date of acquisition. Preliminary fair values allocated at a reporting date are finalized as soon as the relevant information becomes available, within a period not to exceed twelve months from the acquisition date with retrospective restatement of the impact of adjustments to those preliminary fair values effective as at the acquisition date. Acquisition related costs are expensed as incurred. When the cost of the acquisition exceeds the fair value attributable to the Company’s share of the identifiable net assets, the difference is recorded as goodwill. If the cost of the acquisition is less than the fair value attributable to the Company’s share of the identifiable net assets the difference is recognized in the consolidated statements of loss. Non-controlling interests are measured either at fair value or at the non-controlling interests’ proportionate share of the recognized amounts of the acquirers’ identifiable net assets at the date of acquisition. The choice of measurement is made on a transaction by transaction basis. In a business combination achieved in stages, the Company remeasures any previously held equity interest at its acquisition date fair value and recognizes any gain or loss in the consolidated statements of loss. i) Revenue recognition Revenue is recognized at the transaction price, which is the amount of consideration to which the Company expects to be entitled in exchange for transferring promised goods to a customer. Gross revenue includes excise taxes, which the Company pays as principal. Net revenue from sale of goods, as presented in the consolidated statement of loss and comprehensive loss, represents revenue from the sale of goods less applicable excise taxes, expected price discounts, and allowances for customer returns. Excise taxes are a production tax which become payable when a cannabis product is delivered to the customer and are not directly related to the value of the product sold. The Company's contracts with customers for the sales of dried cannabis and cannabis oil consist of one performance obligation. The Company has concluded that revenue from the sale of these products should be recognized at the point in time when control is transferred to the customer, which is on delivery. j) Income taxes Income tax expense comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity. Current tax expense is the expected tax payable on taxable income for the year, using tax rates enacted or substantively enacted at period end, adjusted for amendments to tax payable with regard to previous years. Deferred tax is recorded using the liability method, providing for temporary differences, between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Temporary differences are not provided for the initial recognition of assets or liabilities that affect neither accounting nor taxable loss, and differences relating to investments in subsidiary to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the end of the reporting period. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. k) Loss per share Basic loss per share is computed by dividing total net loss attributable to the Company for the year by the weighted average number of common shares of the Company (the “Common Shares”) outstanding during the year. The Company uses the treasury stock method for calculating diluted loss per share. When the Company is in a loss position, all potential share issuances on the exercise of options or warrants is anti-dilutive. In the event of a loss position, diluted loss per share is the same a basic loss per share. l) Segment reporting A segment is a component of the Company that engages in business activities in which revenues and expenses are incurred, that has distinguishable financial information available, and whose operating results are regularly reviewed by the chief operating decision maker (“CODM”). m) Leases Leases are classified as an operating lease whenever the terms of the lease do not transfer substantially all of the risks and rewards of ownership to the lessee. Operating lease payments are recognized as an operating expense in profit or loss on a straight-line basis over the lease term. A finance lease is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Company will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term. n) Foreign currency translation Transactions in currencies other than the Canadian dollar are recorded at exchange rates prevailing on the dates of the transactions. At the end of each reporting period, monetary assets and liabilities denominated in foreign currencies are translated at the period end exchange rate. Revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Exchange gains and losses arising on translation are included in net loss. o) Financial instruments i. Financial assets The Company classifies its financial assets initially at fair value at the time of acquisition. Subsequently, they are measured at amortized cost, at fair value through other comprehensive income, or at fair value through profit or loss. Upon initial recognition, management determines the classification of its financial assets based upon the purpose for which the financial assets were acquired. Measurement and classification of financial assets is determined based on the entity’s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Management may, at initial recognition, irrevocably designate a financial asset as measured at fair value through profit or loss to prevent a measurement or recognition inconsistency. Financial assets are derecognized when they mature or are sold and substantially all the risks and rewards of ownership have been transferred. ii. Financial liabilities The Company initially recognizes financial liabilities at fair value and are subsequently measured at amortized cost. p) Impairment of long-lived assets At the end of each reporting period, the Company’s assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm’s length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in profit or loss for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Management considers both external and internal sources of information in determining if there are any indications that the Company’s plant and equipment or intangible assets are impaired. Management considers the market, economic, and legal environment in which the Company operates that are not within its control and affect the recoverable amount of its plant and equipment and intangible assets. Management considers the manner in which the plant and equipment and intangible assets are being used or are expected to be used, and indication of economic performance of the assets. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the lesser of the revised estimate of recoverable amount, and the carrying amount that would have been recorded had no impairment loss been recognized previously. q) Goodwill Goodwill represents the excess of the price paid for the acquisition of an entity over the fair value of the net identifiable assets acquired. Goodwill is allocated to the cash generating unit to which is relates. The Company has determined that the goodwill associated with all acquisitions belong to the cannabis production and cash generating unit. Goodwill is measured as historical cost and is evaluated for impairment annually or more often if events or circumstances indicate there may be an impairment. Impairment is determined for goodwill by assessing if the carrying value of a cash generating unit, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs to sell and the value in use. Impairment losses recognized in respect of a cash generating unit are first allocated to the carrying value of goodwill and any excess is allocated to the carrying amount of assets in the cash generating unit. Any goodwill impairment is recorded as a loss in the period in which the impairment is identified. Impairment losses on goodwill are not subsequently reversed. r) Share-based payments The Company grants options to directors, officers, employees and service providers under the Company’s Omnibus Incentive Plan. The fair value of share options granted to employees is recognized as an expense over the vesting period with a corresponding increase in equity. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee, including directors of the Company. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of share options that are expected to vest. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at fair value of the share-based payment. No expense is recognized for awards that do not ultimately vest except for equity settled transactions for which vesting is conditional upon a market or non-vesting condition. Share options with a graded vesting schedule are accounted for as separate grants with different vesting periods and fair values. The fair value is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the share purchase options were granted. Where the terms of an equity settled award are modified, the minimum expense recognized is the expense as if the terms had not been modified. An additional expense is recognized for any modification which increases the total fair value of the share-based payment arrangement, or is otherwise beneficial to the employee as measured at the date of modification. When an equity award is cancelled, it is treated as if it vests on the date of the cancellation and any expense not recognized for the award is recognized immediately. s) Warrants The Company uses the residual value approach in respect of unit offerings whereby the amount assigned to the warrant is the excess of the unit price over the trading price of the Company’s shares at the date of issuance, if any, to a maximum fair value of the warrant determined by using the Black-Scholes Option-Pricing Model. t) Research and development Research costs are expensed as incurred. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete the development to use or sell the assets. Other development expenditures are expensed as incurred. Other than certain patent development costs, to date, no development costs have been capitalized. u) Significant accounting judgments and estimates The preparation of financial statements in conformity with IFRS requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported revenues and expenses during the year. Actual results may differ from these estimates. Significant estimates are evaluation and assumptions about the future and other sources of estimation uncertainty that management has made, that could result in a material adjustment to the carrying amounts of assets and liabilities. Significant estimates used in the preparation of these consolidated financial statements include, but are not limited to, the following: v) Biological assets and inventory The Company measures biological assets consisting of cannabis on plants at fair value less cost to sell up to the point of harvest. Calculating the value requires management to estimate, among others, expected yield on harvest, expected selling price and remaining costs to be incurred up to the point of harvest. The Company measures inventory at the lower of cost and net realizable value and estimates selling price, the estimated costs of completion and the estimated costs necessary to make the sale. Estimated useful lives of plant and equipment and intangible assets The Company makes estimates and utilizes assumptions in determining the useful lives and residual value of plant and equipment and intangible assets and related depreciation. Uncertainties in these estimates relate to technical obsolescence that may change the utilization of certain assets. Provisions and contingencies The amount recognized as a provision, including legal, contractual, constructive and other exposures or obligations, is the best estimate of the consideration required to settle the related liability, including any related interest charges, taking into account the risks and uncertainties surrounding the obligation. In addition, contingencies will only be resolved when one or more future events occur or fail to occur. Therefore, assessment of contingencies inherently involves the exercise of significant judgment and estimates of the outcome of future events. The Company assesses its liabilities and contingencies based upon the best information available. Share-based compensation The fair value of share-based compensation expense is estimated using the Black-Scholes option pricing model and relies on a number of estimated inputs, such as the expected life of the option, the volatility of the underlying share price, and the risk-free rate of return. Changes in the underlying estimated inputs may result in materially different results. Warrants In calculating the fair value of warrants, management relies on estimated inputs, such as the volatility of the Company’s stock price and the risk-free rate of return. Business combinations In a business combination, all identifiable assets, liabilities and contingent liabilities acquired are recorded at their fair values. One of the most significant estimates relates to the determination of the fair value of these assets and liabilities. Certain fair values may be estimated at the acquisition date pending confirmation or completion of the valuation process. Where provisional values are used in accounting for a business combination, they may be adjusted retrospectively in subsequent periods. However, the measurement period will last for one year from the acquisition date. Goodwill impairment The Company performs a test for goodwill impairment at each financial year end and whenever events or circumstances indicate the carrying amount of goodwill may not be recoverable. Determining whether an impairment has occurred requires valuation of the respective CGU, which is estimated using the discounted cash flow method. A number of estimates are used in this valuation technique, including actual operating results, future business plan, economic projections and market data. Deferred income taxes In assessing the probability of realizing deferred income tax assets, management makes estimates related to expectations of future taxable income, expected timing of reversals of existing temporary differences and the likelihood that tax positions taken will be sustained upon examination by applicable tax authorities. In making its assessments, management gives additional weight to positive and negative evidence that can be objectively verified.

NEW ACCOUNTING PRONOUNCEMENTS

NEW ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2018
New Accounting Pronouncements [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	4. NEW ACCOUNTING PRONOUNCEMENTS Revenue from Contracts with Customers Effective January 1, 2018, the Company adopted IFRS 15 Revenue from Contracts with Customers. Determining the amount of variable consideration to recognize, and whether the amount of variable consideration should be constrained, is dependent on management's estimate of the most likely amount to which the Company will be entitled and the probability of a significant reversal in that amount. These determinations require management to make estimates based on historical amounts received, current economic conditions, and current industry conditions, in Canada and abroad, adjusted for forward looking information. Cost of sales represents the deemed cost of inventory that arose from the fair value measurement of biological assets, subsequent post-harvest costs capitalized to inventory, purchased dried cannabis, costs to produce cannabis oils capitalized to inventory (including the deemed cost of dried inventory that arose from the fair value measurement of biological assets that were used to produce cannabis oils), and packaging costs. There were no changes required to the Company’s consolidated financial statements as a result of adopting this standard, other than enhanced disclosures. Financial Instruments Effective January 1, 2018, the Company adopted IFRS 9 Financial Instruments Financial Instruments: Recognition and Measurement The new classification and measurement of the Company’s financial assets and liabilities are as follows: Amortized cost This category includes financial assets that are held within a business model with the objective to hold the financial assets in order to collect contractual cash flows that meet the solely principal and interest ("SPPI") criterion. Financial assets classified in this category are measured at amortized cost using the effective interest method. Fair value through profit or loss ("FVTPL") This category includes quoted equity instruments which the Company has not irrevocably elected, at initial recognition or transition, to classify at fair value through other comprehensive income. This category would also include debt instruments whose cash flow characteristics fail the SPPI criterion or are not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell. Financial assets in this category are recorded at fair value with changes recognized in profit or loss. The following table summarizes the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 for each class of the Company’s financial assets and financial liabilities: IAS 39 IFRS 9 Classification Classification Financial Assets Cash FVTPL FVTPL Cash equivalents Amortized cost Amortized cost Accounts receivable Amortized cost Amortized cost Due from related parties Amortized cost Amortized cost Refundable deposits Amortized cost Amortized cost Long-term investment FVTPL FVTPL Financial Liabilities Accounts payable and accrued liabilities Amortized cost Amortized cost Payable to joint venture Amortized cost Amortized cost Due to related parties Amortized cost Amortized cost The adoption of this standard did not have a material impact on the measurement of the Company’s financial instruments in these consolidated financial statements, however additional disclosures have been provided. Impairment of financial assets The adoption of IFRS 9 has fundamentally changed the Company's accounting of impairment losses for financial assets by replacing IAS 39's incurred loss approach with a forward-looking expected credit loss approach. There were no impairment losses recognized in these consolidated financial statements as a result of the adoption of IFRS 9 as at the date of initial application.

NEW ACCOUNTING PRONOUNCEMENTS,

NEW ACCOUNTING PRONOUNCEMENTS, ISSUED BUT NOT YET ADOPTED	12 Months Ended
	Dec. 31, 2018
New Accounting Pronouncements Issued But Not Yet Adopted [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS, ISSUED BUT NOT YET ADOPTED	5. NEW ACCOUNTING PRONOUNCEMENTS, ISSUED BUT NOT YET ADOPTED IFRS 16, Leases Leases IFRS 16 applies to annual reporting periods beginning on or after January 1, 2019. The Company has completed an assessment of the impact on its consolidated financial statements. Based on this assessment, the Company expects to recognize right of use assets and associated lease liabilities. The Company will be applying IFRS 16 retrospectively, with the cumulative effect of initially applying the Standard recognised at the date of initial application (January 1, 2019) as an adjustment to the opening balance of retained earnings, which is expected to be immaterial.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about business combination [abstract]
ACQUISITIONS	6. ACQUISITIONS Avalite The following investments made by the Company during the years ended December 31, 2018 and 2017 resulted in the Company’s 100% ownership of Avalite through step acquisition. On August 14, 2018, the Company increased its ownership in Avalite to 100% by purchasing the remaining shares of Avalite held by Abattis Bioceuticals Corp (“Abattis”) for $2 million consideration and issuing 1,093,938 Common Shares valued at $4 million. Previously, the Company had increased its original 53% ownership of Avalite (acquired on November 17, 2017) to 65% by way of additional shares purchased from treasury on May 15, 2018 for $2,750,000 cash. If Avalite’s sales exceed $10 million within thirty-six months ended August 9, 2021, from the sale of products or services introduced to Avalite by Abattis, the Company will issue additional Common Shares with a deemed value of $4 million. If the Company had increased its interest at the beginning of the year there would have been no change to revenue or net loss as Avalite is a consolidated subsidiary. The net loss attributable to the Company would have increased by $406,515 and the net loss attributable to the non-controlling interest would have decreased by $406,515. The increase in the Company’s ownership interest was accounted for as an equity transaction. Upon the initial acquisition of 53% ownership, the non-controlling interest was measured by proportionate share in the recognized amounts of the identifiable net assets. The change in non-controlling interest at the time of the May 15, 2018 transaction and the acquisition of the non-controlling interest at the time of the August 14, 2018 transaction were also measured by the proportionate share of net identifiable assets method. Acquisition of Non-Controlling Interest: $ Initial amount at acquisition, November 17, 2017 2,066,826 Loss attributed as at December 31, 2017 (109,992 ) Non controlling interest of 47% as at December 31, 2017 1,956,834 Loss attributed January 1, 2018 to May 15, 2018 (232,342 ) Increase due to issuance of shares from treasury for cash consideration 1,292,500 12% reduction of non-controlling interest (770,296 ) Non-controlling interest of 35% as at May 16, 2018 2,246,696 Loss attributed May 16, 2018 to August 14, 2018 (174,175 ) Non-controlling interest of 35% as at August 14, 2018 2,072,521 35% reduction of non-controlling interest (2,072,521 ) Nil non-controlling interest as at December 31, 2018 - Nominal transaction costs of $8,683 were expensed during the year ended December 31, 2018 (December 31, 2017 – $64,197). Verd é On May 2, 2018, the Company acquired 100% of the issued and outstanding shares of Verd é é Verd é Management has determined that on the date of acquisition, Verd é é Business Combinations The total purchase price of the acquisition and the fair value of the net assets acquired of Verd é $ Cash 22,500,000 Deferred payment, present value of final $22.5 million cash payable May 2019 22,009,404 Portion specified as purchase of shareholder loans (3,933,591 ) 9,911,894 Common Shares 45,000,000 Transaction costs 153,967 Total purchase price 85,729,780 $ Cash 19,906 Amounts receivable 100,304 Prepaid expenses - Property and equipment 6,311,123 Intangible assets 86,103,549 Total assets 92,534,882 Accounts payable and accrued liabilities (285,067 ) Current portion of long-term debt (2,586,444 ) Shareholder loans (3,933,591 ) Total liabilities (6,805,102 ) Net assets acquired 85,729,780 On February 21, 2018, Verd élite and its former shareholders entered into a non-binding letter of intent (“LOI”) with Pivot Pharmaceuticals Inc. (“Pivot”) for the potential sale of Verd élite élite élite without any payment or compensation made from Verdélite to Pivot

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2018
Trade and other current receivables [abstract]
ACCOUNTS RECEIVABLE	7. ACCOUNTS RECEIVABLE The Company’s accounts receivable is comprised of: December 31 December 31 2018 2017 $ $ Goods and services tax refund receivable 2,519,789 186,410 Trade receivables 801,756 - Other receivables 257,726 91,822 3,579,271 278,232 Accounts receivable are neither impaired nor past due.

BIOLOGICAL ASSETS

BIOLOGICAL ASSETS	12 Months Ended
	Dec. 31, 2018
Changes in biological assets [abstract]
BIOLOGICAL ASSETS	8. BIOLOGICAL ASSETS The Company’s biological assets consist of cannabis seeds and cannabis plants. Changes in the Company’s biological assets are as follows: December 31 December 31 2018 2017 $ $ Carrying amount, beginning of year 114,559 162,986 Costs incurred until harvest - 218,874 Effect of unrealized changes in fair value of biological assets 2,818,442 (1,977 ) Biological assets purchased 3,841 - Biological assets sold (133,680 ) - Transferred to inventory upon harvest (1,714,634 ) (265,324 ) Carrying amount, end of year 1,088,528 114,559 As at December 31, 2018, included in the carrying amount of biological assets is $28,570 (December 31, 2017 - $25,113) in seeds and $1,059,958 (December 31, 2017 - $89,446) 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 December 31, 2018, on average, the biological assets were 39% complete as to the next expected harvest date, compared to a 60% average stage of completion as at December 31, 2017. The average number of days from the point of propagation to harvest is 108 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 $52,620 at December 31, 2018 (December 31, 2017 - $4,472). 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 $59,579 at December 31, 2018 (December 31, 2017 - $10,328).

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2018
Classes of current inventories [abstract]
INVENTORY	9. INVENTORY The Company’s inventory is comprised of: December 31 December 31 2018 2017 $ $ Dried cannabis 5,778,176 524,651 Cannabis oils 337,314 190,116 Goods for resale 1,498 3,727 Supplies and consumables 655,537 9,141 6,772,525 727,635 Inventory expensed and included in cost of sales during the year ended December 31, 2018 was $3,575,132 (December 31, 2017 – $637,751). The fair value change in biological assets included in cost of goods sold during the year ended December 31, 2018 was $158,676 (December 31, 2017 – $163,754).

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
PLANT AND EQUIPMENT	10. PLANT AND EQUIPMENT Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Costs: Balance, December 31, 2016 - - 184,929 455,779 41,522 10,731 692,961 Additions - - 59,242 299,675 16,359 26,572 401,848 Acquired Through Avalite - - 30,300 237,271 - - 267,571 Disposals - - - - - (911 ) (911 ) - 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 Verdelite 476,041 5,265,894 - 237,793 73,642 257,753 6,311,123 Disposals - - - - - - - Balance, December 31, 2018 476,041 12,013,542 1,681,648 2,688,055 270,164 861,073 17,990,523 Accumulated Depreciation: Balance, December 31, 2016 - - 46,004 96,951 4,522 16,296 163,773 Additions - 33,605 113,702 4,480 15,004 166,791 Disposals - - - - - (430 ) (430 ) 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 Disposals - - - - - - - Balance, December 31, 2018 - 153,563 154,683 547,585 76,526 92,177 1,024,534 Carrying value: December 31, 2018 476,041 11,859,979 1,526,965 2,140,470 193,638 768,896 16,965,989 December 31, 2017 - - 194,862 782,072 48,879 5,522 1,031,335

PLANT UNDER CONSTRUCTION

PLANT UNDER CONSTRUCTION	12 Months Ended
	Dec. 31, 2018
Disclosure Of Plant Under Construction [Abstract]
PLANT UNDER CONSTRUCTION	11. PLANT UNDER CONSTRUCTION During 2017, site preparation began on the Company’s new self-constructed plant located in Metro Vancouver, British Columbia. As at December 31, 2018, $10,310,229 (December 31, 2017 - $2,772,051) of expenditures were capitalized. Construction on the new asset is expected to continue throughout 2019, at the time the asset is ready for its intended use depreciation will commence.

DEPOSITS ON MATERIALS AND EQUPM

DEPOSITS ON MATERIALS AND EQUPMENT	12 Months Ended
	Dec. 31, 2018
Disclosure Of Deposits On Materials And Equpment [Abstract]
DEPOSITS ON MATERIALS AND EQUPMENT	12. DEPOSITS ON MATERIALS AND EQUPMENT During the year ended December 31, 2018, the Company prepaid for intangible assets, grow equipment, extraction equipment, packaging equipment and construction that totalled $981,832 (December 31, 2017 - $Nil).

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS	13. INTANGIBLE ASSETS The Company’s intangible assets continuity is as follows: Health Canada Computer Patents License Software Total $ $ $ $ Cost: Balance, December 31, 2016 - - 62,135 62,135 Acquired Through Avalite - 2,922,096 - 2,922,096 Balance, December 31, 2017 - 2,922,096 62,135 2,984,231 Acquired Through Verdelite - 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 Health Canada Computer Patents License Software Total $ $ $ $ Accumulated amortization: Balance, December 31, 2016 - - 16,717 16,717 Additions - 87,446 28,213 115,659 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 Health Canada Computer Patents License Software Total $ $ $ $ Net book value: December 31, 2018 368,531 86,109,184 134,921 86,612,636 December 31, 2017 - 2,834,650 17,205 2,851,855

LONG-TERM INVESTMENTS

LONG-TERM INVESTMENTS	12 Months Ended
	Dec. 31, 2018
Disclosure Of Long-Term Investments [Abstract]
LONG-TERM INVESTMENTS	14. LONG-TERM INVESTMENTS On November 27, 2017, the Company purchased 1,666,667 units of Avricore Health Inc. (“Avricore”, formerly VANC Pharmaceuticals Inc.), a related party, pursuant to a subscription agreement dated November 7, 2017. Each unit entitled the holder to 1,666,667 common shares and 1,666,667 common share purchase warrants. The common shares of Avricore are traded on the TSX Alpha Exchange under the symbol “AVCR.” Each warrant entitles the holder to purchase one common share at the price of $0.20 per share. The warrants expire November 27, 2022, or earlier if the accelerated exercise provision is enacted. If the closing sales price trades at $0.25 or higher for 10 consecutive trading days, and Avricore, within 5 days of such event, provides notice by way of news release to the holders of the warrants of the early expiry of the warrants, then the warrants shall expire 30 days from the date of notice. As at December 31, 2018, no notice has been issued. Fair value Fair value December 31, Change in December 31, 2017 fair value 2018 $ $ $ Level 1 on fair value hierarchy Avricore - shares 500,000 (333,333 ) 166,667 Level 2 on fair value hierarchy Avricore - warrants 166,667 (50,826 ) 115,841 666,667 (384,159 ) 282,508 The fair value of the warrants was calculated using the Black-Scholes option-pricing model with the following assumptions: expected life of 3.9 years, risk free interest rate of 1.86%, expected annualized volatility of 121.98% and Nil expected dividend yield. The fair value was determined to be $0.07. The share price used for fair value as at December 31, 2018 was $0.10 (December 31, 2017 - $0.30).

INVESTMENT IN JOINT VENTURE

INVESTMENT IN JOINT VENTURE	12 Months Ended
	Dec. 31, 2018
Disclosure of joint ventures [abstract]
INVESTMENT IN JOINT VENTURE	15. INVESTMENT IN JOINT VENTURE The Company has contributed $20 million in cash to the joint venture as at December 31, 2018. As at December 31, 2018, the amount payable to Pure Sunfarms was $Nil (December 31, 2017 - $4,000,000). On July 5, 2018, the Company and Village Farms International, Inc. (together, the “Shareholders”) entered into a Shareholder Loan Agreement, subsequently amended August 24, 2018 (the “Loan Agreement”) with Pure Sunfarms, whereby, as at December 31, 2018, the Shareholders had each contributed $13,000,000 in the form of a demand loan to Pure Sunfarms. The loan amounts will initially bear simple interest at the rate of 6.2% per annum, calculated annually. Interest will accrue and be payable upon demand being made by both Shareholders. Profits and losses resulting from upstream and downstream transactions between the Company and its associate are recognized in the Financial Statements 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 similar transactions to unrealized gains 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 January 1, 2017 - Investment in Joint Venture 20,000,000 Transaction costs 229,639 Share of loss (322,578 ) Balance at December 31, 2017 19,907,061 Share of income 5,753,782 Balance at December 31, 2018 25,660,843 Summarized financial information for Pure Sunfarms is set out below: December 31 December 31 2018 2017 $ $ Non-current assets 67,263,020 23,144,466 Current assets (a) 20,414,439 3,381,496 Total assets 87,677,459 26,525,962 Non-current liabilities 2,688,273 - Current liabilities 39,465,718 1,171,118 Total liabilities 42,153,991 1,171,118 (a) includes cash and cash equivalents 2,361,948 2,906,910 Revenue (loss) 4,916,607 - Income (loss) and comprehensive income (loss) 6,168,624 (645,156 ) (b) includes income tax recovery - 238,620 A reconciliation of the summarized financial information to the carrying amount of the investment in Pure Sunfarms is set out below: December 31 December 31 2018 2017 $ $ Total net assets of Pure Sunfarms 45,523,468 25,354,844 50% ownership interest held by the Company 22,761,734 12,677,422 50% fair value adjustment on changes in biological asset 3,964,389 7,000,000 Elimination of transactions with the Company (1,294,919 ) - Transaction costs 229,639 229,639 Carrying amount of the investment 25,660,843 19,907,061 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.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2018
Borrowings [abstract]
LONG-TERM DEBT	16. LONG-TERM DEBT December 31 December 31 Maturity Date 2018 2017 $ $ National Bank of Canada mortgage variable interest of bank rate plus 0.65% February 2019 2,503,064 - Less: current portion (2,503,064 ) - Long-term portion - - The mortgage held by National Bank of Canada, has an amortization period of twenty years, is payable monthly in the amount of $11,444 plus interest, and is secured by the property held by Verd é During the year ended December 31, 2018, the Company paid $86,490 (December 31, 2017 – $Nil) in interest on mortgage.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Related party transactions [abstract]
RELATED PARTY TRANSACTIONS	17. RELATED PARTY TRANSACTIONS With Emerald Health Sciences Inc. Emerald Health Sciences Inc. (“Sciences”) charged the Company $4,200,000 during the year ended December 31, 2018 (December 31, 2017 - $1,871,521) for services related to financing, business development, investor relations and acquisition activities, in accordance with the amended management agreement. Sciences charged the Company $134,676 during the year ended December 31, 2018 (December 31, 2017 - $303,099) for invoices paid on behalf of the Company. As of December 31, 2018, the Company owed $502,194 (December 31, 2017 - $125,486) to Sciences, this amount is included in the due to related parties caption on the consolidated statements of financial position and is non-interest bearing. As of December 31, 2018, Sciences owed the Company $31,421 (December 31, 2017 – $3,161) for invoices paid on behalf of Sciences, this amount is included in the due from related parties caption on the consolidated statements of financial position. During the year ended December 31, 2018, Sciences exercised 4,077,687 warrants at a price of $0.27 per warrant for total gross proceeds to the Company of $1,100,975. As of December 31, 2018, Sciences held an aggregate of 43,234,242 shares, representing 31% (December 31, 2017 – 45,156,555 shares, representing 42%) of the issued and outstanding Common Shares and it held 4,411,764 (December 31, 2017 – 8,489,451) common share purchase warrants of the Company. With the Company’s joint venture As of December 31, 2018, Pure Sunfarms owes the Company $1,942,329 (December 31, 2017 - $324,674) for expenditures made on behalf of the joint venture. As of December 31, 2018, the Company owes to Pure Sunfarms $1,287,082 (December 31, 2017 - $Nil) for inventory, that was paid subsequent to December 31, 2018. These amounts are included in the respective due to and due from related parties captions on the 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 Note 15. 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 year ended December 31, 2018, the Company paid to the Landlord $340,562 (December 31, 2017 - $86,471) in rent, $48,168 (December 31, 2017 - $Nil) for building permits, $40,699 (December 31, 2017 - $Nil) for invoices paid on behalf of the Company and a $60,000 (December 31, 2017 - $Nil) damage deposit. The Landlord also charged the Company $108,855 during the year ended December 31, 2018 (December 31, 2017 - $144,979) for services related to construction of the Company’s new facility. As of December 31, 2018, the Company owed $502 (December 31, 2017 - $77,244) to the Landlord, this amount is included in the due to related parties caption on the consolidated statements of financial position and is non-interest bearing. 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 as described in Note 14. Remuneration of directors and key management of the Company The remuneration awarded to directors and to senior key management including the Executive Chairman, the President, the Chief Executive Officer, the Chief Financial Officer and the Executive Vice President Sales, includes the following expenses recognized during the period: For the year For the year ended ended December 31, 2018 December 31, 2017 $ $ Wage and short-term benefits 973,318 670,667 Share-based payments (Note 17) 4,102,295 1,318,058 5,075,613 1,988,725 Included in the due to related parties caption on the consolidated statements of financial position at December 31, 2018 is $16,614 (December 31, 2017 - $44,775) 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 in the normal course of the operations on normal commercial terms and conditions.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2018
Share Capital [Abstract]
SHARE CAPITAL	18. SHARE CAPITAL Authorized · Unlimited number of Common Shares without par value · Unlimited number of preferred shares without par value, issuable in series Issued · 141,443,116 Common Shares (December 31, 2017 – 106,787,226) · Nil preferred shares (December 31, 2017 - Nil) During the year ended December 31, 2018 the outstanding share capital increased by 34,655,890 Common Shares due to the following transactions: · A prospectus offering (the “January 2018 Offering”) completed January 8, 2018, for 3,000,000 units of the Company at a price of $5.00 per unit, for gross proceeds of $15,000,000. Each unit consisted of one Common Share and one common share purchase warrant of the Company, with each warrant entitling the holder to acquire an additional Common Share at an exercise price of $6.00 for a period of 36 months from the closing date; · A prospectus offering completed February 14, 2018, for 3,000,000 units of the Company at a price of $6.00 per unit, for gross proceeds of $18,000,000. Each unit consisted of one Common Share and one common share purchase warrant of the Company, with each warrant entitling the holder to acquire an additional Common Share at an exercise price of $7.00 for a period of 6 months from the closing date. The warrants expired, unexercised on August 13, 2018; · A prospectus offering completed May 22, 2018, for 4,000,000 units of the Company at a price of $4.20 per unit, for gross proceeds of $16,800,000. Each unit consisted of one Common Share and one common share purchase warrant of the Company, with each warrant entitling the holder to acquire an additional Common Share at an exercise price of $5.20 for a period of 18 months from the closing date; · A prospectus offering completed December 7, 2018, for 4,000,000 units of the Company at a price of $2.70 per unit, for gross proceeds of $10,800,000. Each unit consisted of one Common Share; · Issued 9,911,894 shares for the acquisition of Verd é · Issued 1,093,938 shares for the acquisition of Avalite as described in Note 6; · A total of 4,077,687 warrants were exercised at an exercise price of $0.27 for gross proceeds of $1,100,975; · A total of 443,350 warrants were exercised at an exercise price of $2.00 for gross proceeds of $886,700; · A total of 718,826 warrants were exercised at an exercise price of $2.60 for gross proceeds of $1,868,948; · A total of 3,000,000 warrants were exercised at an exercise price of $6.00 for gross proceeds of $18,000,000; and · A total of 1,410,195 stock options were exercised ranging in exercise price from $0.03 to $4.25 for gross proceeds of $1,194,530. Escrowed Common Shares The shares issued as part of the purchase price of Verd é é 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 at December 31, 2016 5,758,200 0.53 Granted 5,905,000 2.67 Forfeited (270,836 ) 1.38 Exercised (1,531,250 ) 0.73 Balance at 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 at December 31, 2018 9,894,211 2.31 During the year ended December 31, 2018, the Company granted 2,811,000 stock options to employees and consultants. The stock options granted had exercise prices between $2.49 and $6.68, have expiry dates of five years and vest over three years. The weighted average fair value of the stock options granted was $2.77. The weighted average trading share price of the options exercised during the year ended December 31, 2018 was $4.73. The fair values of the options granted during the year ended December 31, 2018 and 2017 were determined on the date of the grant using the Black-Scholes option pricing model with the following assumptions: December 31 December 31 2018 2017 Risk free interest rate 1.73% - 2.31 % 0.74% - 1.70 % Expected life of options (years) 2.85 1-3 Expected annualized volatility 80%-121.16 % 80 % Expected dividend yield Nil Nil Weighted average Black-Scholes value of each option $ 2.77 $ 1.37 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 December 31, 2018 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 - 0.43 761,673 1.50 0.34 736,662 0.35 0.44 - 0.50 1,500,000 1.32 0.45 1,500,000 0.45 0.51 - 0.94 1,399,934 2.74 0.72 1,168,684 0.72 0.95 - 1.25 1,019,445 3.41 1.21 608,475 1.21 1.26 - 1.49 415,284 3.45 1.41 213,900 1.38 1.50 - 3.40 1,485,625 4.44 2.93 355,625 2.63 3.41 - 4.23 281,000 4.68 3.88 38,750 3.89 4.24 - 4.25 2,186,250 3.97 4.25 1,163,750 4.25 4.26 - 5.44 452,500 4.54 4.64 178,750 4.67 5.45 - 6.68 392,500 4.15 5.77 130,000 5.92 9,894,211 3.25 2.311 6,094,596 1.71 The Company recorded share-based compensation expense related to the incentive stock options of $5,545,379 for the year ended December 31, 2018 (December 31, 2017 – $2,716,400). The expense has been charged to the 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 at December 31, 2016 - - Granted 825,000 3.73 Balance at December 31, 2017 825,000 3.73 Granted 5,000 5.67 Balance at December 31, 2018 830,000 3.74 During the year ended December 31, 2018, the Company issued 5,000 RSUs to an employee, which vest on January 12, 2019 and settle in Common Shares. The Company recorded share-based compensation expense related to the RSUs of $1,953,071 for the year ended December 31, 2018 (December 31, 2017 – $106,095) to the consolidated statement of loss and comprehensive loss.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2018
Warrants [Abstract]
WARRANTS	19. WARRANTS Weighted Number of Average Warrants Exercise Price $ Balance at December 31, 2016 8,489,451 0.57 Issued in February 2017 5,117,500 2.00 Issued in April 2017 7,572,750 2.60 Issued upon exercise of compensation units 153,525 2.00 Issued upon exercise of compensation units 219,526 2.60 Exercised (11,845,075 ) 2.36 Balance at 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 at December 31, 2018 8,411,764 2.92 Expire: November 2021 4,411,764 0.85 November 2019 4,000,000 5.20 Balance at December 31, 2018 8,411,764 2.92

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2018
Commitments [Abstract]
COMMITMENTS	20. COMMITMENTS Operating leases The Company has entered into certain operating lease commitments for land, office space and temporary housing through 2047. The future minimum lease payments for the next five years and thereafter are as follows: 2018 2019 2020 2021 2022 2023 Thereafter $ $ $ $ $ $ $ Production Facilities 173,787 210,740 49,748 - - - - Equipment 21,600 21,600 19,800 - - - - Office Space 128,065 170,578 170,578 170,578 170,578 170,578 - Temporary Housing 75,600 48,600 - - - - - Land 320,000 320,000 320,000 320,000 320,000 320,000 7,440,000 Total 719,052 771,518 560,126 490,578 490,578 490,578 7,440,000 During the year ended December 31, 2017, the Company entered into agreements for the supply of material and labour to build greenhouses, with expected completion in 2019.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
FINANCIAL INSTRUMENTS	21. FINANCIAL INSTRUMENTS The classification of the Company’s financial instruments, as well as their carrying amounts and fair values, are as follows: December 31, 2018 December 31, 2017 Fair Value Carrying Value Fair Value Carrying Value $ $ $ $ Financial Assets FVTPL Long-term investment 282,508 282,508 666,667 666,667 Amortized cost Cash and cash equivalents 36,042,090 36,042,090 44,523,145 44,523,145 Accounts receivable 3,579,271 3,579,271 91,822 91,822 Due from related parties 14,973,749 14,973,749 324,674 324,674 Refundable deposits 2,196,391 2,196,391 196,391 196,391 Financial Liabilities Amortized cost Accounts payable and accrued liabilities 9,634,464 9,634,464 1,378,645 1,378,645 Current portion of long-term debt 2,503,064 2,503,064 - - Deferred payment 22,226,565 22,226,565 - - Payable to joint venture - - 4,000,000 4,000,000 Due to related parties 1,806,393 1,806,393 247,505 247,505 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 year. 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 December 31, 2018 Financial Assets Long-term investments 166,667 115,841 - 282,508 As at December 31, 2017 Financial Assets Long-term investments 500,000 166,667 - 666,667 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 December 31, 2018 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 majority of the trade receivables held are with crown corporations of British Columbia. 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 December 31, 2018, the Company had positive working capital of $27,612,457 (December 31, 2017 – positive working capital of $40,510,006). 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	12 Months Ended
	Dec. 31, 2018
Capital Management [Abstract]
CAPITAL MANAGEMENT	22. 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.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Major components of tax expense (income) [abstract]
INCOME TAXES	23. INCOME TAXES As the Company has recorded a net loss for accounting and income tax purposes in both 2018 and 2017, no current income tax expense has been recorded in these financial statements. The income taxes shown in the Statements of Loss and Comprehensive Loss differ from the amounts obtained by applying statutory rates to the loss before income taxes due to the following: December 31, December 31, 2018 2017 Statuory tax rate 27 % 26 % $ $ Loss for the year before income taxes (30,983,409 ) (8,841,824 ) Expected income tax recovery (8,365,520 ) (2,298,874 ) Non-deductible items 2,042,556 772,027 Tax impact of rate change - (58,725 ) Changes in recognition of deferred tax assets 6,322,964 1,585,572 Income tax expense - - The statutory rate increased from 26% to 27% effective January 1, 2018. Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes. Deferred tax assets (liabilities) at December 31, 2018 and 2017 are comprised of the following: December 31, December 31, 2018 2017 $ $ Deferred tax assets from: Non-capital loss carryforwards and tax pool balances 506,263 527,719 Deferred tax liabilities from: Intangible assets (765,355 ) (788,966 ) Plant and Equipment (34,794 ) - Long term investments - (56,250 ) (800,149 ) (845,216 ) Deferred income tax liabilites, net (293,886 ) (317,497 ) December 31, December 31, 2018 2017 $ $ Non-capital loss carryforwards and tax pools 42,692,305 13,179,076 Share issuance costs 2,394,797 2,855,363 Long term investments 192,080 - Plant and equipment - 78,948 45,279,182 16,113,387 Tax pool balances consist of Scientific Research and Experimental Development qualified expenditures of $329,749 which may be carried forward indefinitely and deducted against any Canadian business income. The Company has non-capital losses carry forward of approximately $42.3 million at December 31, 2018 (December 31, 2017 $12.8 million) for which a deferred tax asset has not been recognized. These losses may be carried forward to apply against future year income tax for Canadian income tax purposes, subject to the final determination by taxation authorities, expire as follows: Expires $ 2034 1,098,363 2035 2,537,489 2036 2,122,188 2037 6,521,389 2038 30,069,704

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2018
Segmented Information [Abstract]
SEGMENTED INFORMATION	24. SEGMENTED INFORMATION Segment reporting is prepared on the same basis that the Company’s President, who is the Company’s CODM, 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. Operating Other Total $ $ $ For the year ended December 31, 2018 Sales 2,087,299 23,104 2,110,403 Interest revenue 266,389 919,825 1,186,214 Loss from operations (14,545,511 ) (22,798,745 ) (37,344,256 ) Net loss and comprehensive loss (8,819,226 ) (22,164,182 ) (30,983,408 ) Share of income from joint venture 5,753,782 - 5,753,782 For the year ended December 31, 2017 Sales 929,464 8,190 937,654 Interest revenue 65 161,453 161,518 Loss from operations (2,749,660 ) (6,347,771 ) (9,097,431 ) Net loss and comprehensive loss (2,910,720 ) (5,931,104 ) (8,841,824 ) Share of loss from joint venture (322,578 ) - (322,578 )

SALES

SALES	12 Months Ended
	Dec. 31, 2018
Revenue [abstract]
SALES	25. SALES A summary of the Company’s sales by product line is provided in the table below: For the For the year ended year ended December 31, 2018 December 31, 2017 Dried Cannabis 1,297,517 582,245 Cannabis Oils 771,533 340,352 Other 41,353 15,057 Total 2,110,403 937,654 During the year ended December 31, 2018, the Company earned approximately 35% of gross revenues from 2 major customers, one being a crown corporation (December 31, 2017 – $Nil).

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	12 Months Ended
	Dec. 31, 2018
Disclosure Of General And Administrative Expense [Abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	26. GENERAL AND ADMINISTRATIVE EXPENSES December 31, December 31, $ $ Professional, director and consulting fees 7,287,630 2,301,067 Investor relations and media 2,377,219 1,026,299 Wages and benefits 2,297,988 854,430 Office and general 1,477,764 522,485 Travel and accomodations 552,897 366,166 Total general and administrative expenses 13,993,498 5,070,447

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD	12 Months Ended
	Dec. 31, 2018
Disclosure of non-adjusting events after reporting period [abstract]
EVENTS AFTER THE REPORTING PERIOD	27. EVENTS AFTER THE REPORTING PERIOD On January 10, 2019, the TSXV approved the Company’s agreement with Emerald Health Bioceuticals, Inc. (“EHB”), any entity with common directors, to form Emerald Health Naturals (“EHN”). The Company will invest $5,000,000 for 51% ownership of EHN and EHB will grant EHN the exclusive Canadian distribution rights to EHB’s product line for 49% ownership of EHN. On January 30, 2019, the Company announced that it had entered into a release, discharge and transaction agreement settling all claims made by Pivot against Verdélite and its former shareholders. The claims relate to a non-binding letter of intent which Verdélite and its former shareholders had previously entered into with Pivot with respect to a potential sale of Verdélite. Pursuant to the settlement, all claims against Verdélite have been discharged without Verdélite making any payment or providing any compensation to Pivot. On February 13, 2019, the Company announced that Pure Sunfarms had entered into a credit agreement with Bank of Montreal, as agent and lead lender, and Farm Credit Canada, as lender, in respect of a $20 million secured non-revolving term loan (the "Credit Facility " On March 13, 2019, the Company filed a final short form base shelf prospectus (the “2019 Base Shelf Prospectus”) in, and was receipted by, each of the provinces of Canada. The 2019 Base Shelf Prospectus qualified the issuance and secondary sale of up to $150,000,000 of Common Shares, preferred shares, debt securities, warrants, units or subscription receipts of the Company or a combination thereof from time to time, separately or together, in amounts, at prices and on terms to be determined based on market conditions at the time of the offering and as set out in an accompanying prospectus supplement, during the 25-month period that the 2019 Base Shelf Prospectus remains effective. On March 27, 2019, 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”). 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 April 1, 2019, the Company announced that Pure Sunfarm had 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 Sunfarm’s existing 1.1 million square foot cannabis operation (“Delta 3”) in Delta, BC. The Company has also entered into an agreement with Pure Sunfarms to purchase 25% of its aggregate cannabis production from Delta 3 and Delta 2 in 2020, 2021 and 2022. 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 $2.5 million was contributed at closing and the remainder will be advanced in tranches as needed to cover initial construction costs. Conversion of the Delta 2 facility to cannabis production is estimated to cost approximately $60 million, based on the conversion costs incurred for conversion of the Delta 3 facility. Following the Company’s investment, the remainder of the conversion costs are expected to be funded by cash flow generated by Pure Sunfarms. Subsequent to the year end, the Company granted an aggregate of 5,383,000 options to purchase Common Shares, to various employees and consultants, at an average exercise price of $4.10 per share. These options vest over three years and expire after five years. The Company also issued an aggregate of 475,000 restricted share units to various employees and consultants, that vest over two years.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Disclosure Of Accounting Policies [Abstract]
Cash and cash equivalents	a) Cash and cash equivalents Cash and cash equivalents include cash and redeemable short-term investment certificates with a maturity of less than three months held at major financial institutions.
Biological assets	b) Biological assets The Company measures biological assets consisting of cannabis on plants at fair value less cost to sell up to the point of harvest, which becomes the basis for the cost of finished goods inventories after harvest. Seeds are measured at fair market value, except for a portion which are restricted with respect to distribution due to the conditions under which they were acquired that are measured at cost. Gains or losses arising from changes in fair value less cost to sell are included in the results of operations of the related period.
Inventory	c) Inventory Inventories of dried cannabis consists of harvested cannabis and purchased cannabis and are valued at the lower of cost and net realizable value. Inventories of harvested cannabis are transferred from biological assets at their fair value at harvest, which becomes deemed cost. Any subsequent post-harvest costs are capitalized to inventory to the extent that cost is less than net realizable value. Net realizable value is determined as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Cost is determined using the average cost basis. Cannabis oils are derived from dried cannabis and are measured at the lower of cost and net realizable value. Goods for resale are measured at the lower of cost and net realizable value. Supplies and consumables are valued at cost.
Plant and equipment	d) Plant and equipment Plant and equipment are carried at cost less accumulated depreciation. Plant and equipment are depreciated over their expected lives based on the following: · Building – 15 to 25 years straight line · Leasehold improvements – lesser of useful life or term of lease · Production, lab and growing equipment – 5 to 10 years straight line · Computers – 3 years straight line In the year of acquisition, depreciation for plant and equipment is recorded once the asset is available for use. An item of plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss. Residual values and estimated useful lives are reviewed annually.
Plant under construction	e) Plant under construction Expenditures for plant under construction are capitalized to the statement of financial position and will be amortized over the life of the asset, commencing at the time the asset is ready for its intended use. At each balance sheet date, the Company considers whether there is objective evidence of impairment of the asset, and if so, will write down the asset to its recoverable value.
Intangible Assets	f) Intangible Assets Intangible assets are recorded at cost and amortized over their estimated useful lives at the following annual rate: · Computer software – 2 to 3 years straight line · Health Canada licenses – term, plus life of building or renewal term of leased facility site · Patents –straight line over the life of the patent Estimated useful lives are reviewed annually.
Investment in joint venture	g) Investment in joint venture IFRS 11, Joint Arrangements, and IAS 28, Investments in Associates and Joint Ventures establishes the criteria for accounting for joint ventures. Investments in joint ventures are accounted for using the equity method. The equity method involves recording the initial investment at cost and subsequently adjusting the carrying value of the investment for the proportionate share of the profit or loss, other comprehensive income or loss and any other changes in the joint venture’s net assets such as dividends. At each balance sheet date, the Company considers whether there is objective evidence of impairment in the joint venture. If there is such evidence, the Company will determine the amount of impairment to record, if any, in relation to the joint venture.
Business combinations	h) Business combinations The Company uses the acquisition method of accounting for business combinations, whereby the purchase consideration is allocated to the fair value of the identifiable assets and liabilities at the date of acquisition. Preliminary fair values allocated at a reporting date are finalized as soon as the relevant information becomes available, within a period not to exceed twelve months from the acquisition date with retrospective restatement of the impact of adjustments to those preliminary fair values effective as at the acquisition date. Acquisition related costs are expensed as incurred. When the cost of the acquisition exceeds the fair value attributable to the Company’s share of the identifiable net assets, the difference is recorded as goodwill. If the cost of the acquisition is less than the fair value attributable to the Company’s share of the identifiable net assets the difference is recognized in the consolidated statements of loss. Non-controlling interests are measured either at fair value or at the non-controlling interests’ proportionate share of the recognized amounts of the acquirers’ identifiable net assets at the date of acquisition. The choice of measurement is made on a transaction by transaction basis. In a business combination achieved in stages, the Company remeasures any previously held equity interest at its acquisition date fair value and recognizes any gain or loss in the consolidated statements of loss.
Revenue recognition	i) Revenue recognition Revenue is recognized at the transaction price, which is the amount of consideration to which the Company expects to be entitled in exchange for transferring promised goods to a customer. Gross revenue includes excise taxes, which the Company pays as principal. Net revenue from sale of goods, as presented in the consolidated statement of loss and comprehensive loss, represents revenue from the sale of goods less applicable excise taxes, expected price discounts, and allowances for customer returns. Excise taxes are a production tax which become payable when a cannabis product is delivered to the customer and are not directly related to the value of the product sold. The Company's contracts with customers for the sales of dried cannabis and cannabis oil consist of one performance obligation. The Company has concluded that revenue from the sale of these products should be recognized at the point in time when control is transferred to the customer, which is on delivery.
Income taxes	j) Income taxes Income tax expense comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in equity. Current tax expense is the expected tax payable on taxable income for the year, using tax rates enacted or substantively enacted at period end, adjusted for amendments to tax payable with regard to previous years. Deferred tax is recorded using the liability method, providing for temporary differences, between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Temporary differences are not provided for the initial recognition of assets or liabilities that affect neither accounting nor taxable loss, and differences relating to investments in subsidiary to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the end of the reporting period. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilized.
Loss per share	k) Loss per share Basic loss per share is computed by dividing total net loss attributable to the Company for the year by the weighted average number of common shares of the Company (the “Common Shares”) outstanding during the year. The Company uses the treasury stock method for calculating diluted loss per share. When the Company is in a loss position, all potential share issuances on the exercise of options or warrants is anti-dilutive. In the event of a loss position, diluted loss per share is the same a basic loss per share.
Segment reporting	l) Segment reporting A segment is a component of the Company that engages in business activities in which revenues and expenses are incurred, that has distinguishable financial information available, and whose operating results are regularly reviewed by the chief operating decision maker (“CODM”).
Leases	m) Leases Leases are classified as an operating lease whenever the terms of the lease do not transfer substantially all of the risks and rewards of ownership to the lessee. Operating lease payments are recognized as an operating expense in profit or loss on a straight-line basis over the lease term. A finance lease is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Company will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term.
Foreign currency translation	n) Foreign currency translation Transactions in currencies other than the Canadian dollar are recorded at exchange rates prevailing on the dates of the transactions. At the end of each reporting period, monetary assets and liabilities denominated in foreign currencies are translated at the period end exchange rate. Revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Exchange gains and losses arising on translation are included in net loss.
Financial instruments	o) Financial instruments i. Financial assets The Company classifies its financial assets initially at fair value at the time of acquisition. Subsequently, they are measured at amortized cost, at fair value through other comprehensive income, or at fair value through profit or loss. Upon initial recognition, management determines the classification of its financial assets based upon the purpose for which the financial assets were acquired. Measurement and classification of financial assets is determined based on the entity’s business model for managing the financial assets and the contractual cash flow characteristics of the financial asset. Management may, at initial recognition, irrevocably designate a financial asset as measured at fair value through profit or loss to prevent a measurement or recognition inconsistency. Financial assets are derecognized when they mature or are sold and substantially all the risks and rewards of ownership have been transferred. ii. Financial liabilities The Company initially recognizes financial liabilities at fair value and are subsequently measured at amortized cost.
Impairment of long-lived assets	p) Impairment of long-lived assets At the end of each reporting period, the Company’s assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm’s length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in profit or loss for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Management considers both external and internal sources of information in determining if there are any indications that the Company’s plant and equipment or intangible assets are impaired. Management considers the market, economic, and legal environment in which the Company operates that are not within its control and affect the recoverable amount of its plant and equipment and intangible assets. Management considers the manner in which the plant and equipment and intangible assets are being used or are expected to be used, and indication of economic performance of the assets. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the lesser of the revised estimate of recoverable amount, and the carrying amount that would have been recorded had no impairment loss been recognized previously.
Goodwill	q) Goodwill Goodwill represents the excess of the price paid for the acquisition of an entity over the fair value of the net identifiable assets acquired. Goodwill is allocated to the cash generating unit to which is relates. The Company has determined that the goodwill associated with all acquisitions belong to the cannabis production and cash generating unit. Goodwill is measured as historical cost and is evaluated for impairment annually or more often if events or circumstances indicate there may be an impairment. Impairment is determined for goodwill by assessing if the carrying value of a cash generating unit, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs to sell and the value in use. Impairment losses recognized in respect of a cash generating unit are first allocated to the carrying value of goodwill and any excess is allocated to the carrying amount of assets in the cash generating unit. Any goodwill impairment is recorded as a loss in the period in which the impairment is identified. Impairment losses on goodwill are not subsequently reversed.
Share-based payments	r) Share-based payments The Company grants options to directors, officers, employees and service providers under the Company’s Omnibus Incentive Plan. The fair value of share options granted to employees is recognized as an expense over the vesting period with a corresponding increase in equity. An individual is classified as an employee when the individual is an employee for legal or tax purposes (direct employee) or provides services similar to those performed by a direct employee, including directors of the Company. At each financial position reporting date, the amount recognized as an expense is adjusted to reflect the actual number of share options that are expected to vest. In situations where equity instruments are issued to non-employees and some or all of the goods or services received by the entity as consideration cannot be specifically identified, they are measured at fair value of the share-based payment. No expense is recognized for awards that do not ultimately vest except for equity settled transactions for which vesting is conditional upon a market or non-vesting condition. Share options with a graded vesting schedule are accounted for as separate grants with different vesting periods and fair values. The fair value is measured using the Black-Scholes option pricing model taking into account the terms and conditions upon which the share purchase options were granted. Where the terms of an equity settled award are modified, the minimum expense recognized is the expense as if the terms had not been modified. An additional expense is recognized for any modification which increases the total fair value of the share-based payment arrangement, or is otherwise beneficial to the employee as measured at the date of modification. When an equity award is cancelled, it is treated as if it vests on the date of the cancellation and any expense not recognized for the award is recognized immediately.
Warrants	s) Warrants The Company uses the residual value approach in respect of unit offerings whereby the amount assigned to the warrant is the excess of the unit price over the trading price of the Company’s shares at the date of issuance, if any, to a maximum fair value of the warrant determined by using the Black-Scholes Option-Pricing Model.
Research and development	t) Research and development Research costs are expensed as incurred. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete the development to use or sell the assets. Other development expenditures are expensed as incurred. Other than certain patent development costs, to date, no development costs have been capitalized.
Significant accounting judgments and estimates	u) Significant accounting judgments and estimates The preparation of financial statements in conformity with IFRS requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported revenues and expenses during the year. Actual results may differ from these estimates. Significant estimates are evaluation and assumptions about the future and other sources of estimation uncertainty that management has made, that could result in a material adjustment to the carrying amounts of assets and liabilities. Significant estimates used in the preparation of these consolidated financial statements include, but are not limited to, the following: v) Biological assets and inventory The Company measures biological assets consisting of cannabis on plants at fair value less cost to sell up to the point of harvest. Calculating the value requires management to estimate, among others, expected yield on harvest, expected selling price and remaining costs to be incurred up to the point of harvest. The Company measures inventory at the lower of cost and net realizable value and estimates selling price, the estimated costs of completion and the estimated costs necessary to make the sale. Estimated useful lives of plant and equipment and intangible assets The Company makes estimates and utilizes assumptions in determining the useful lives and residual value of plant and equipment and intangible assets and related depreciation. Uncertainties in these estimates relate to technical obsolescence that may change the utilization of certain assets. Provisions and contingencies The amount recognized as a provision, including legal, contractual, constructive and other exposures or obligations, is the best estimate of the consideration required to settle the related liability, including any related interest charges, taking into account the risks and uncertainties surrounding the obligation. In addition, contingencies will only be resolved when one or more future events occur or fail to occur. Therefore, assessment of contingencies inherently involves the exercise of significant judgment and estimates of the outcome of future events. The Company assesses its liabilities and contingencies based upon the best information available. Share-based compensation The fair value of share-based compensation expense is estimated using the Black-Scholes option pricing model and relies on a number of estimated inputs, such as the expected life of the option, the volatility of the underlying share price, and the risk-free rate of return. Changes in the underlying estimated inputs may result in materially different results. Warrants In calculating the fair value of warrants, management relies on estimated inputs, such as the volatility of the Company’s stock price and the risk-free rate of return. Business combinations In a business combination, all identifiable assets, liabilities and contingent liabilities acquired are recorded at their fair values. One of the most significant estimates relates to the determination of the fair value of these assets and liabilities. Certain fair values may be estimated at the acquisition date pending confirmation or completion of the valuation process. Where provisional values are used in accounting for a business combination, they may be adjusted retrospectively in subsequent periods. However, the measurement period will last for one year from the acquisition date. Goodwill impairment The Company performs a test for goodwill impairment at each financial year end and whenever events or circumstances indicate the carrying amount of goodwill may not be recoverable. Determining whether an impairment has occurred requires valuation of the respective CGU, which is estimated using the discounted cash flow method. A number of estimates are used in this valuation technique, including actual operating results, future business plan, economic projections and market data. Deferred income taxes In assessing the probability of realizing deferred income tax assets, management makes estimates related to expectations of future taxable income, expected timing of reversals of existing temporary differences and the likelihood that tax positions taken will be sustained upon examination by applicable tax authorities. In making its assessments, management gives additional weight to positive and negative evidence that can be objectively verified.
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Revenue from Contracts with Customers Effective January 1, 2018, the Company adopted IFRS 15 Revenue from Contracts with Customers. Determining the amount of variable consideration to recognize, and whether the amount of variable consideration should be constrained, is dependent on management's estimate of the most likely amount to which the Company will be entitled and the probability of a significant reversal in that amount. These determinations require management to make estimates based on historical amounts received, current economic conditions, and current industry conditions, in Canada and abroad, adjusted for forward looking information. Cost of sales represents the deemed cost of inventory that arose from the fair value measurement of biological assets, subsequent post-harvest costs capitalized to inventory, purchased dried cannabis, costs to produce cannabis oils capitalized to inventory (including the deemed cost of dried inventory that arose from the fair value measurement of biological assets that were used to produce cannabis oils), and packaging costs. There were no changes required to the Company’s consolidated financial statements as a result of adopting this standard, other than enhanced disclosures. Financial Instruments Effective January 1, 2018, the Company adopted IFRS 9 Financial Instruments Financial Instruments: Recognition and Measurement The new classification and measurement of the Company’s financial assets and liabilities are as follows: Amortized cost This category includes financial assets that are held within a business model with the objective to hold the financial assets in order to collect contractual cash flows that meet the solely principal and interest ("SPPI") criterion. Financial assets classified in this category are measured at amortized cost using the effective interest method. Fair value through profit or loss ("FVTPL") This category includes quoted equity instruments which the Company has not irrevocably elected, at initial recognition or transition, to classify at fair value through other comprehensive income. This category would also include debt instruments whose cash flow characteristics fail the SPPI criterion or are not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell. Financial assets in this category are recorded at fair value with changes recognized in profit or loss. The following table summarizes the original measurement categories under IAS 39 and the new measurement categories under IFRS 9 for each class of the Company’s financial assets and financial liabilities: IAS 39 IFRS 9 Classification Classification Financial Assets Cash FVTPL FVTPL Cash equivalents Amortized cost Amortized cost Accounts receivable Amortized cost Amortized cost Due from related parties Amortized cost Amortized cost Refundable deposits Amortized cost Amortized cost Long-term investment FVTPL FVTPL Financial Liabilities Accounts payable and accrued liabilities Amortized cost Amortized cost Payable to joint venture Amortized cost Amortized cost Due to related parties Amortized cost Amortized cost The adoption of this standard did not have a material impact on the measurement of the Company’s financial instruments in these consolidated financial statements, however additional disclosures have been provided. Impairment of financial assets The adoption of IFRS 9 has fundamentally changed the Company's accounting of impairment losses for financial assets by replacing IAS 39's incurred loss approach with a forward-looking expected credit loss approach. There were no impairment losses recognized in these consolidated financial statements as a result of the adoption of IFRS 9 as at the date of initial application.
NEW ACCOUNTING PRONOUNCEMENTS, ISSUED BUT NOT YET ADOPTED	NEW ACCOUNTING PRONOUNCEMENTS, ISSUED BUT NOT YET ADOPTED IFRS 16, Leases Leases IFRS 16 applies to annual reporting periods beginning on or after January 1, 2019. The Company has completed an assessment of the impact on its consolidated financial statements. Based on this assessment, the Company expects to recognize right of use assets and associated lease liabilities. The Company will be applying IFRS 16 retrospectively, with the cumulative effect of initially applying the Standard recognised at the date of initial application (January 1, 2019) as an adjustment to the opening balance of retained earnings, which is expected to be immaterial.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2018
Basis Of Presentation [Abstract]
Schedule of summary of subsidiaries	Ownership Interest Ownership Interest Name of Entity 2018 2017 Emerald Health Therapeutics Canada Inc. 100 % 100 % Avalite Sciences Inc. 100 % 53 % Pure Sunfarms Corp. 50 % 50 % Verdélite Sciences Inc. 100 % 0 % Verdélite Property Holdings Inc. 100 % 0 %

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about business combination [abstract]
Schedule of acquisition of non-controlling interest	$ Initial amount at acquisition, November 17, 2017 2,066,826 Loss attributed as at December 31, 2017 (109,992 ) Non controlling interest of 47% as at December 31, 2017 1,956,834 Loss attributed January 1, 2018 to May 15, 2018 (232,342 ) Increase due to issuance of shares from treasury for cash consideration 1,292,500 12% reduction of non-controlling interest (770,296 ) Non-controlling interest of 35% as at May 16, 2018 2,246,696 Loss attributed May 16, 2018 to August 14, 2018 (174,175 ) Non-controlling interest of 35% as at August 14, 2018 2,072,521 35% reduction of non-controlling interest (2,072,521 ) Nil non-controlling interest as at December 31, 2018 -
Scheudle of purchase price of acquisition at fair value	$ Cash 22,500,000 Deferred payment, present value of final $22.5 million cash payable May 2019 22,009,404 Portion specified as purchase of shareholder loans (3,933,591 ) 9,911,894 Common Shares 45,000,000 Transaction costs 153,967 Total purchase price 85,729,780 $ Cash 19,906 Amounts receivable 100,304 Prepaid expenses - Property and equipment 6,311,123 Intangible assets 86,103,549 Total assets 92,534,882 Accounts payable and accrued liabilities (285,067 ) Current portion of long-term debt (2,586,444 ) Shareholder loans (3,933,591 ) Total liabilities (6,805,102 ) Net assets acquired 85,729,780

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2018
Trade and other current receivables [abstract]
Schedule of accounts receivable	December 31 December 31 2018 2017 $ $ Goods and services tax refund receivable 2,519,789 186,410 Trade receivables 801,756 - Other receivables 257,726 91,822 3,579,271 278,232

BIOLOGICAL ASSETS (Tables)

BIOLOGICAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Changes in biological assets [abstract]
Schedule of reconciliation of changes in biological assets	December 31 December 31 2018 2017 $ $ Carrying amount, beginning of year 114,559 162,986 Costs incurred until harvest - 218,874 Effect of unrealized changes in fair value of biological assets 2,818,442 (1,977 ) Biological assets purchased 3,841 - Biological assets sold (133,680 ) - Transferred to inventory upon harvest (1,714,634 ) (265,324 ) Carrying amount, end of year 1,088,528 114,559

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2018
Classes of current inventories [abstract]
Schedule of inventories	December 31 December 31 2018 2017 $ $ Dried cannabis 5,778,176 524,651 Cannabis oils 337,314 190,116 Goods for resale 1,498 3,727 Supplies and consumables 655,537 9,141 6,772,525 727,635

PLANT AND EQUIPMENT (Tables)

PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of property and equipment	Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Costs: Balance, December 31, 2016 - - 184,929 455,779 41,522 10,731 692,961 Additions - - 59,242 299,675 16,359 26,572 401,848 Acquired Through Avalite - - 30,300 237,271 - - 267,571 Disposals - - - - - (911 ) (911 ) - 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 Verdelite 476,041 5,265,894 - 237,793 73,642 257,753 6,311,123 Disposals - - - - - - - Balance, December 31, 2018 476,041 12,013,542 1,681,648 2,688,055 270,164 861,073 17,990,523 Accumulated Depreciation: Balance, December 31, 2016 - - 46,004 96,951 4,522 16,296 163,773 Additions - 33,605 113,702 4,480 15,004 166,791 Disposals - - - - - (430 ) (430 ) 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 Disposals - - - - - - - Balance, December 31, 2018 - 153,563 154,683 547,585 76,526 92,177 1,024,534 Carrying value: December 31, 2018 476,041 11,859,979 1,526,965 2,140,470 193,638 768,896 16,965,989 December 31, 2017 - - 194,862 782,072 48,879 5,522 1,031,335

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about intangible assets [abstract]
Schedule of intangible assets	Health Canada Computer Patents License Software Total $ $ $ $ Cost: Balance, December 31, 2016 - - 62,135 62,135 Acquired Through Avalite - 2,922,096 - 2,922,096 Balance, December 31, 2017 - 2,922,096 62,135 2,984,231 Acquired Through Verdelite - 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 Health Canada Computer Patents License Software Total $ $ $ $ Accumulated amortization: Balance, December 31, 2016 - - 16,717 16,717 Additions - 87,446 28,213 115,659 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 Health Canada Computer Patents License Software Total $ $ $ $ Net book value: December 31, 2018 368,531 86,109,184 134,921 86,612,636 December 31, 2017 - 2,834,650 17,205 2,851,855

LONG-TERM INVESTMENTS (Tables)

LONG-TERM INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Of Long-Term Investments [Abstract]
Schedule of warrant issued	Fair value Fair value December 31, Change in December 31, 2017 fair value 2018 $ $ $ Level 1 on fair value hierarchy Avricore - shares 500,000 (333,333 ) 166,667 Level 2 on fair value hierarchy Avricore - warrants 166,667 (50,826 ) 115,841 666,667 (384,159 ) 282,508

INVESTMENT IN JOINT VENTURE (Ta

INVESTMENT IN JOINT VENTURE (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of joint ventures [abstract]
Scheudle of investment activities	$ Balance at January 1, 2017 - Investment in Joint Venture 20,000,000 Transaction costs 229,639 Share of loss (322,578 ) Balance at December 31, 2017 19,907,061 Share of income 5,753,782 Balance at December 31, 2018 25,660,843
Summarized financial information about joint venture	December 31 December 31 2018 2017 $ $ Non-current assets 67,263,020 23,144,466 Current assets (a) 20,414,439 3,381,496 Total assets 87,677,459 26,525,962 Non-current liabilities 2,688,273 - Current liabilities 39,465,718 1,171,118 Total liabilities 42,153,991 1,171,118 (a) includes cash and cash equivalents 2,361,948 2,906,910 Revenue (loss) 4,916,607 - Income (loss) and comprehensive income (loss) 6,168,624 (645,156 ) (b) includes income tax recovery - 238,620
Schedule of reconciliation of summarized financial information about joint venture	December 31 December 31 2018 2017 $ $ Total net assets of Pure Sunfarms 45,523,468 25,354,844 50% ownership interest held by the Company 22,761,734 12,677,422 50% fair value adjustment on changes in biological asset 3,964,389 7,000,000 Elimination of transactions with the Company (1,294,919 ) - Transaction costs 229,639 229,639 Carrying amount of the investment 25,660,843 19,907,061

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2018
Borrowings [abstract]
Schedule of long - term debt	December 31 December 31 Maturity Date 2018 2017 $ $ National Bank of Canada mortgage variable interest of bank rate plus 0.65% February 2019 2,503,064 - Less: current portion (2,503,064 ) - Long-term portion - -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Related party transactions [abstract]
Disclosure of information about key management personnel [text block]	For the year For the year ended ended December 31, 2018 December 31, 2017 $ $ Wage and short-term benefits 973,318 670,667 Share-based payments (Note 17) 4,102,295 1,318,058 5,075,613 1,988,725

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2018
Share Capital [Abstract]
Schedule of share based payments	Weighted Average Number of Options Exercise Price $ Balance at December 31, 2016 5,758,200 0.53 Granted 5,905,000 2.67 Forfeited (270,836 ) 1.38 Exercised (1,531,250 ) 0.73 Balance at 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 at December 31, 2018 9,894,211 2.31
Schedule of option pricing model	December 31 December 31 2018 2017 Risk free interest rate 1.73% - 2.31 % 0.74% - 1.70 % Expected life of options (years) 2.85 1-3 Expected annualized volatility 80%-121.16 % 80 % Expected dividend yield Nil Nil Weighted average Black-Scholes value of each option $ 2.77 $ 1.37
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 - 0.43 761,673 1.50 0.34 736,662 0.35 0.44 - 0.50 1,500,000 1.32 0.45 1,500,000 0.45 0.51 - 0.94 1,399,934 2.74 0.72 1,168,684 0.72 0.95 - 1.25 1,019,445 3.41 1.21 608,475 1.21 1.26 - 1.49 415,284 3.45 1.41 213,900 1.38 1.50 - 3.40 1,485,625 4.44 2.93 355,625 2.63 3.41 - 4.23 281,000 4.68 3.88 38,750 3.89 4.24 - 4.25 2,186,250 3.97 4.25 1,163,750 4.25 4.26 - 5.44 452,500 4.54 4.64 178,750 4.67 5.45 - 6.68 392,500 4.15 5.77 130,000 5.92 9,894,211 3.25 2.311 6,094,596 1.71
Schedule of Restricted share units (RSUs)	Weighted average fair value per Number of RSUs unit at issue $ Balance at December 31, 2016 - - Granted 825,000 3.73 Balance at December 31, 2017 825,000 3.73 Granted 5,000 5.67 Balance at December 31, 2018 830,000 3.74

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2018
Warrants [Abstract]
Schedule of warrants	Weighted Number of Average Warrants Exercise Price $ Balance at December 31, 2016 8,489,451 0.57 Issued in February 2017 5,117,500 2.00 Issued in April 2017 7,572,750 2.60 Issued upon exercise of compensation units 153,525 2.00 Issued upon exercise of compensation units 219,526 2.60 Exercised (11,845,075 ) 2.36 Balance at 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 at December 31, 2018 8,411,764 2.92 Expire: November 2021 4,411,764 0.85 November 2019 4,000,000 5.20 Balance at December 31, 2018 8,411,764 2.92

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments [Abstract]
Schedule of commitments	2018 2019 2020 2021 2022 2023 Thereafter $ $ $ $ $ $ $ Production Facilities 173,787 210,740 49,748 - - - - Equipment 21,600 21,600 19,800 - - - - Office Space 128,065 170,578 170,578 170,578 170,578 170,578 - Temporary Housing 75,600 48,600 - - - - - Land 320,000 320,000 320,000 320,000 320,000 320,000 7,440,000 Total 719,052 771,518 560,126 490,578 490,578 490,578 7,440,000

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about financial instruments [abstract]
Schedule of fair value measurement of assets and liabilities	December 31, 2018 December 31, 2017 Fair Value Carrying Value Fair Value Carrying Value $ $ $ $ Financial Assets FVTPL Long-term investment 282,508 282,508 666,667 666,667 Amortized cost Cash and cash equivalents 36,042,090 36,042,090 44,523,145 44,523,145 Accounts receivable 3,579,271 3,579,271 91,822 91,822 Due from related parties 14,973,749 14,973,749 324,674 324,674 Refundable deposits 2,196,391 2,196,391 196,391 196,391 Financial Liabilities Amortized cost Accounts payable and accrued liabilities 9,634,464 9,634,464 1,378,645 1,378,645 Current portion of long-term debt 2,503,064 2,503,064 - - Deferred payment 22,226,565 22,226,565 - - Payable to joint venture - - 4,000,000 4,000,000 Due to related parties 1,806,393 1,806,393 247,505 247,505
Schedule of financial instruments	Fair Value Measurement Level 1 Level 2 Level 3 Total $ $ $ $ As at December 31, 2018 Financial Assets Long-term investments 166,667 115,841 - 282,508 As at December 31, 2017 Financial Assets Long-term investments 500,000 166,667 - 666,667

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Major components of tax expense (income) [abstract]
Schedule of income tax	December 31, December 31, 2018 2017 Statuory tax rate 27 % 26 % $ $ Loss for the year before income taxes (30,983,409 ) (8,841,824 ) Expected income tax recovery (8,365,520 ) (2,298,874 ) Non-deductible items 2,042,556 772,027 Tax impact of rate change - (58,725 ) Changes in recognition of deferred tax assets 6,322,964 1,585,572 Income tax expense - -
Schedule of deferred taxes	December 31, December 31, 2018 2017 $ $ Deferred tax assets from: Non-capital loss carryforwards and tax pool balances 506,263 527,719 Deferred tax liabilities from: Intangible assets (765,355 ) (788,966 ) Plant and Equipment (34,794 ) - Long term investments - (56,250 ) (800,149 ) (845,216 ) Deferred income tax liabilites, net (293,886 ) (317,497 ) December 31, December 31, 2018 2017 $ $ Non-capital loss carryforwards and tax pools 42,692,305 13,179,076 Share issuance costs 2,394,797 2,855,363 Long term investments 192,080 - Plant and equipment - 78,948 45,279,182 16,113,387
Schedule of taxation authorities expire	Expires $ 2034 1,098,363 2035 2,537,489 2036 2,122,188 2037 6,521,389 2038 30,069,704

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
Segmented Information [Abstract]
Schedule of segmented information	Operating Other Total $ $ $ For the year ended December 31, 2018 Sales 2,087,299 23,104 2,110,403 Interest revenue 266,389 919,825 1,186,214 Loss from operations (14,545,511 ) (22,798,745 ) (37,344,256 ) Net loss and comprehensive loss (8,819,226 ) (22,164,182 ) (30,983,408 ) Share of income from joint venture 5,753,782 - 5,753,782 For the year ended December 31, 2017 Sales 929,464 8,190 937,654 Interest revenue 65 161,453 161,518 Loss from operations (2,749,660 ) (6,347,771 ) (9,097,431 ) Net loss and comprehensive loss (2,910,720 ) (5,931,104 ) (8,841,824 ) Share of loss from joint venture (322,578 ) - (322,578 )

SALES (Tables)

SALES (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue [abstract]
Schedule of sales by product line	For the For the year ended year ended December 31, 2018 December 31, 2017 Dried Cannabis 1,297,517 582,245 Cannabis Oils 771,533 340,352 Other 41,353 15,057 Total 2,110,403 937,654

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Of General And Administrative Expense [Abstract]
Schedule of general and administrative expenses	December 31, December 31, $ $ Professional, director and consulting fees 7,287,630 2,301,067 Investor relations and media 2,377,219 1,026,299 Wages and benefits 2,297,988 854,430 Office and general 1,477,764 522,485 Travel and accomodations 552,897 366,166 Total general and administrative expenses 13,993,498 5,070,447

NATURE AND CONTINUANCE OF OPE_2

NATURE AND CONTINUANCE OF OPERATIONS (Detail Textuals) - CAD ($)	May 02, 2018	Dec. 31, 2018	Dec. 31, 2017
Disclosure of subsidiaries [line items]
Accumulated deficit		$ (52,855,947)	$ (17,829,369)
Emerald Health Therapeutics Canada Inc. ("EHTC")
Disclosure of subsidiaries [line items]
Proportion of ownership interest	100.00%	100.00%	100.00%

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details)	May 02, 2018	Dec. 31, 2018	Dec. 31, 2017
Emerald Health Therapeutics Canada Inc. ("EHTC")
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%	100.00%
Avalite Sciences Inc. ("Avalite")
Disclosure of subsidiaries [line items]
Ownership Interest		100.00%	53.00%
Pure Sunfarms Corp. ("Pure Sunfarms")
Disclosure of subsidiaries [line items]
Ownership Interest		50.00%	50.00%
Verdelite Sciences Inc
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%	0.00%
Verdelite Property Holdings Inc.
Disclosure of subsidiaries [line items]
Ownership Interest		100.00%	0.00%

BASIS OF PRESENTATION (Detail T

BASIS OF PRESENTATION (Detail Textuals)	May 02, 2018	Dec. 31, 2018	Dec. 31, 2017
Emerald Health Therapeutics Canada Inc. ("EHTC")
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%	100.00%
Emerald Health Therapeutics Canada Inc. ("EHTC") | Pure Sunfarms Corp. ("Pure Sunfarms")
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	50.00%
Emerald Health Therapeutics Canada Inc. ("EHTC") | Avalite Sciences Inc. ("Avalite")
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%
Verdelite Sciences Inc
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%	0.00%

ACCOUNTING POLICIES (Details)

ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2018
Computer Software
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets	2 to 3 years straight line
Health Canada licenses
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets	term, plus life of building or renewal term of leased facility site
Patents
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives of intangible assets	straight line over the life of the patent
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Expected lives of plant and equipment depreciated	15 to 25 years straight line
Leasehold Improvement
Disclosure of detailed information about property, plant and equipment [line items]
Expected lives of plant and equipment depreciated	lesser of useful life or term of lease
Production, Lab and Growing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Expected lives of plant and equipment depreciated	5 to 10 years straight line
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Expected lives of plant and equipment depreciated	3 years straight line

NEW ACCOUNTING PRONOUNCEMENTS_2

NEW ACCOUNTING PRONOUNCEMENTS, ISSUED BUT NOT YET ADOPTED (Detail Textuals) - IFRS 16, Leases $ in Thousands	12 Months Ended
	Dec. 31, 2018CAD ($)
Bottom of range
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Expects to recognize right of use assets	$ 6,600
Associated lease liabilities	6,600
Expected to be a decrease to retained earnings	58,000
Top of range
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Expects to recognize right of use assets	7,300
Associated lease liabilities	7,300
Expected to be a decrease to retained earnings	$ 64,000

ACQUISITIONS (Details)

ACQUISITIONS (Details) - CAD ($)	1 Months Ended	3 Months Ended	4 Months Ended	5 Months Ended
	Dec. 31, 2017	Aug. 14, 2018	May 15, 2018	Dec. 31, 2018
Disclosure of detailed information about business combination [line items]
Non-controlling interest			$ 1,956,834
Non-controlling interest	$ 1,956,834
Avalite Sciences Inc. ("Avalite")
Disclosure of detailed information about business combination [line items]
Non-controlling interest	2,066,826	$ 2,246,696	1,956,834	$ 2,072,521
Loss attributed	(109,992)	(174,175)	(232,342)
Increase due to issuance of shares from treasury for cash consideration			1,292,500
Reduction of non-controlling interest			(770,296)	(2,072,521)
Non-controlling interest	$ 1,956,834	$ 2,072,521	$ 2,246,696	$ 0

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - Verdelite Sciences Inc	May 02, 2018CAD ($)
Acquisition-date fair value of total consideration transferred [abstract]
Cash	$ 22,500,000
Deferred payment, present value of final $22.5 million cash payable May 2019	22,009,404
Portion specified as purchase of shareholder loans	(3,933,591)
9,911,894 Common Shares	45,000,000
Transaction costs	153,967
Total purchase price	85,729,780
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Cash	19,906
Amounts receivable	100,304
Prepaid expenses	0
Property and equipment	6,311,123
Intangible assets	86,103,549
Total assets	92,534,882
Accounts payable and accrued liabilities	(285,067)
Current portion of long-term debt	(2,586,444)
Shareholder loans	(3,933,591)
Total liabilities	(6,805,102)
Net assets acquired	$ 85,729,780

ACQUISITIONS (Detail Textuals)

ACQUISITIONS (Detail Textuals) - Avalite Sciences Inc. ("Avalite")	12 Months Ended
	Dec. 31, 2018CAD ($)	Dec. 31, 2017CAD ($)	Aug. 14, 2018CAD ($)Common_Shares	May 15, 2018CAD ($)	Nov. 17, 2017
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	100.00%	100.00%	100.00%	65.00%	53.00%
Cash			$ 2,000,000	$ 2,750,000
Number of common shares issued in acquisition | Common_Shares			1,093,938
Amount of common shares issued			$ 4,000,000	522,204
Total purchase price			$ 6,000,000	$ 2,750,000
Minimum amount of gross revenue received within thirty-six months ended August 9, 2021 to issue additional Common Shares	$ 10,000,000
Deemed value of additional shares issued in event of gross revenue received	4,000,000
Increase in net loss attributable to the company	406,515
Decrease in net loss attributable to the non-controlling interest	406,515
Nominal transaction costs	$ 8,683	$ 64,197

ACQUISITIONS (Detail Textuals 1

ACQUISITIONS (Detail Textuals 1) - Verdelite Sciences Inc	May 02, 2018CAD ($)Common_Shares	Apr. 24, 2018CAD ($)	Dec. 31, 2018shares	Dec. 31, 2017shares
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest	100.00%
Total purchase price	$ 85,729,780
Percentage of acquisitions adjustment payable in cash	50.00%
Percentage of acquisitions adjustment payable in common shares	50.00%
Cash	$ 22,500,000
Number of share issued in acquisition | Common_Shares	9,911,894
Amount of remaining total consideration transferred	$ 45,000,000
Number of share held in escrow | shares			4,955,947
Amount of remaining cash is payable in acquisition	$ 22,300,000
Amount of pivot seeking damages		$ 72,400,000

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Trade and other current receivables [abstract]
Goods and services tax refund receivable	$ 2,519,789	$ 186,410
Trade receivables	801,756	0
Other receivables	257,726	91,822
Total accounts receivable	$ 3,579,271	$ 278,232

BIOLOGICAL ASSETS (Details)

BIOLOGICAL ASSETS (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Changes in biological assets [abstract]
Carrying amount, beginning of year	$ 114,559	$ 162,986
Costs incurred until harvest	0	218,874
Effect of unrealized changes in fair value of biological assets	2,818,442	(1,977)
Biological assets purchased	3,841	0
Biological assets sold	(133,680)	0
Transferred to inventory upon harvest	(1,714,634)	(265,324)
Carrying amount, end of year	$ 1,088,528	$ 114,559

BIOLOGICAL ASSETS (Detail Textu

BIOLOGICAL ASSETS (Detail Textuals) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about biological assets [line items]
Biological assets	$ 1,088,528	$ 114,559	$ 162,986
Percentage of biological assets complete as to next expected harvest date	39.00%
Percentage of biological assets average stage of completion		60.00%
Sensitivity analysis, Impact of 5% increase (decrease) in estimated yield of cannabis per plant, Increase (decrease) in fair value of biological assets	$ 52,620	$ 4,472
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	59,579	10,328
Cannabis seeds
Disclosure of detailed information about biological assets [line items]
Biological assets	28,570	25,113
Cannabis plants
Disclosure of detailed information about biological assets [line items]
Biological assets	$ 1,059,958	$ 89,446

INVENTORY (Details)

INVENTORY (Details) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Classes of current inventories [abstract]
Dried cannabis	$ 5,778,176	$ 524,651
Cannabis oils	337,314	190,116
Goods for resale	1,498	3,727
Supplies and consumables	655,537	9,141
Total current inventories	$ 6,772,525	$ 727,635

INVENTORY (Detail Textuals)

INVENTORY (Detail Textuals) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Classes of current inventories [abstract]
Inventory expensed and included in cost of sales	$ 3,575,132	$ 637,751
Fair value change in biological assets	$ 158,676	$ 163,754

PLANT AND EQUIPMENT (Details)

PLANT AND EQUIPMENT (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Balance	$ 1,031,335
Balance	16,965,989	$ 1,031,335
Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,361,469	692,961
Additions	10,317,931	401,848
Acquired Through Avalite	6,311,123	267,571
Disposals	0	(911)
Balance	17,990,523	1,361,469
Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	330,134	163,773
Additions	694,400	166,791
Disposals	0	(430)
Balance	1,024,534	330,134
Land
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0
Balance	476,041	0
Land | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0	0
Additions	0	0
Acquired Through Avalite	476,041	0
Disposals	0	0
Balance	476,041	0
Land | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0	0
Additions	0	0
Disposals	0	0
Balance	0	0
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0
Balance	11,859,979	0
Buildings | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0	0
Additions	6,747,648	0
Acquired Through Avalite	5,265,894	0
Disposals	0	0
Balance	12,013,542	0
Buildings | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0	0
Additions	153,563	0
Disposals	0	0
Balance	153,563	0
Leasehold Improvement
Disclosure of detailed information about property, plant and equipment [line items]
Balance	194,862
Balance	1,526,965	194,862
Leasehold Improvement | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	274,471	184,929
Additions	1,407,177	59,242
Acquired Through Avalite	0	30,300
Disposals	0	0
Balance	1,681,648	274,471
Leasehold Improvement | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	79,609	46,004
Additions	75,074	33,605
Disposals	0	0
Balance	154,683	79,609
Production, Lab and Growing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	782,072
Balance	2,140,470	782,072
Production, Lab and Growing Equipment | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	992,725	455,779
Additions	1,457,537	299,675
Acquired Through Avalite	237,793	237,271
Disposals	0	0
Balance	2,688,055	992,725
Production, Lab and Growing Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	210,653	96,951
Additions	336,932	113,702
Disposals	0	0
Balance	547,585	210,653
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Balance	48,879
Balance	193,638	48,879
Computers | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	57,881	41,522
Additions	138,641	16,359
Acquired Through Avalite	73,642	0
Disposals	0	0
Balance	270,164	57,881
Computers | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	9,002	4,522
Additions	67,524	4,480
Disposals	0	0
Balance	76,526	9,002
Other Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	5,522
Balance	768,896	5,522
Other Equipment | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	36,392	10,731
Additions	566,928	26,572
Acquired Through Avalite	257,753	0
Disposals	0	(911)
Balance	861,073	36,392
Other Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	30,870	16,296
Additions	61,307	15,004
Disposals	0	(430)
Balance	$ 92,177	$ 30,870

PLANT UNDER CONSTRUCTION (Detai

PLANT UNDER CONSTRUCTION (Detail Textuals) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Plant Under Construction [Abstract]
Construction expenditures capitalized	$ 10,310,229	$ 2,772,051

DEPOSITS ON MATERIALS AND EQU_2

DEPOSITS ON MATERIALS AND EQUPMENT (Detail Textuals) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Deposits On Materials And Equpment [Abstract]
Deposits on equipment funds held in trust for materials	$ 981,832

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Balance	$ 2,851,855
Balance	86,612,636	$ 2,851,855
Cost
Disclosure of detailed information about intangible assets [line items]
Balance	2,984,231	62,135
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively	86,103,549	2,922,096
Additions	501,563
Balance	89,589,343	2,984,231
Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	132,376	16,717
Additions	2,844,331	115,659
Balance	2,976,707	132,376
Patents
Disclosure of detailed information about intangible assets [line items]
Balance	0
Balance	368,531	0
Patents | Cost
Disclosure of detailed information about intangible assets [line items]
Balance	0	0
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively	0	0
Additions	368,531
Balance	368,531	0
Patents | 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	2,834,650
Balance	86,109,184	2,834,650
Health Canada License | Cost
Disclosure of detailed information about intangible assets [line items]
Balance	2,922,096	0
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively	86,103,549	2,922,096
Additions	0
Balance	89,025,645	2,922,096
Health Canada License | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	87,446	0
Additions	2,829,015	87,446
Balance	2,916,461	87,446
Computer Software
Disclosure of detailed information about intangible assets [line items]
Balance	17,205
Balance	134,921	17,205
Computer Software | Cost
Disclosure of detailed information about intangible assets [line items]
Balance	62,135	62,135
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively	0	0
Additions	133,032
Balance	195,167	62,135
Computer Software | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	44,930	16,717
Additions	15,316	28,213
Balance	$ 60,246	$ 44,930

LONG-TERM INVESTMENTS (Details)

LONG-TERM INVESTMENTS (Details)	12 Months Ended
	Dec. 31, 2018CAD ($)
Disclosure of fair value measurement of assets [line items]
Fair value, Begining	$ 666,667
Change in fair value	(384,159)
Fair value, Ending	282,508
Avricore - shares | Level 1 on fair value hierarchy
Disclosure of fair value measurement of assets [line items]
Fair value, Begining	500,000
Change in fair value	(333,333)
Fair value, Ending	166,667
Avricore - warrants | Level 2 on fair value hierarchy
Disclosure of fair value measurement of assets [line items]
Fair value, Begining	166,667
Change in fair value	(50,826)
Fair value, Ending	$ 115,841

LONG-TERM INVESTMENTS (Detail T

LONG-TERM INVESTMENTS (Detail Textuals)	1 Months Ended	12 Months Ended
	Nov. 27, 2017ShareDay$ / sharesshares	Dec. 31, 2018Year$ / shares$ / shares	Dec. 31, 2017$ / shares
Disclosure of transactions between related parties [line items]
Expected life | Year		3.9
Risk free interest rate		1.86%
Expected annualized volatility		121.98%
Expected dividend yield
Fair value of warrants		$ 0.07
Share price used for fair value		$ 0.10	$ 0.30
Avricore Health Inc. ("Avricore", formerly VANC Pharmaceuticals Inc.) | Subscription agreement
Disclosure of transactions between related parties [line items]
Number of units purchased | shares	1,666,667
Number of common shares issued to purchase warrant | shares	1,666,667
Share price	$ 0.20
Closing price	$ 0.25
Expiry date of warrant	Nov. 27, 2022
Notice period of agreement	30 days
Number of common share entitle | Share	1
Number of consecutive trading days | Day	10

INVESTMENT IN JOINT VENTURE (De

INVESTMENT IN JOINT VENTURE (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Beginning Balance	$ 19,907,061
Share of income (loss)	5,753,782	$ (322,578)
Ending Balance	25,660,843	19,907,061
Pure Sunfarms
Disclosure of joint ventures [line items]
Beginning Balance	19,907,061	0
Investment in Joint Venture		20,000,000
Transaction costs	229,639	229,639
Share of income (loss)	5,753,782	(322,578)
Ending Balance	$ 25,660,843	$ 19,907,061

INVESTMENT IN JOINT VENTURE (_2

INVESTMENT IN JOINT VENTURE (Details 1) - CAD ($)		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of joint ventures [line items]
Non-current assets		$ 143,179,751	$ 27,594,683
Current assets		63,782,943	46,136,156
Total assets		206,962,694	73,730,839
Current liabilities		36,170,486	5,626,150
Total liabilities		36,464,372	5,943,647
Cash and cash equivalents		36,042,090	44,523,145	$ 3,217,205
Revenue (loss)		1,948,421	937,654
Income tax recovery		0	0
Pure Sunfarms
Disclosure of joint ventures [line items]
Non-current assets		67,263,020	23,144,466
Current assets	[1]	20,414,439	3,381,496
Total assets		87,677,459	26,525,962
Non-current liabilities		2,688,273	0
Current liabilities		39,465,718	1,171,118
Total liabilities		42,153,991	1,171,118
Cash and cash equivalents	[2]	2,361,948	2,906,910
Revenue (loss)		4,916,607
Income (loss) and comprehensive income (loss)		6,168,624	(645,156)
Income tax recovery		$ 0	$ 238,620
[1]	includes cash and cash equivalents 2,361,948 2,906,910
[2]	includes income tax recovery - 238,620

INVESTMENT IN JOINT VENTURE (_3

INVESTMENT IN JOINT VENTURE (Details 2) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of joint ventures [line items]
Carrying amount of the investment	$ 25,660,843	$ 19,907,061
Pure Sunfarms
Disclosure of joint ventures [line items]
Total net assets of Pure Sunfarms	45,523,468	25,354,844
50% ownership interest held by the Company	22,761,734	12,677,422
50% fair value adjustment on changes in biological asset	3,964,389	7,000,000
Elimination of transactions with the Company	(1,294,919)	0
Transaction costs	229,639	229,639
Carrying amount of the investment	$ 25,660,843	$ 19,907,061	$ 0

INVESTMENT IN JOINT VENTURE (Pa

INVESTMENT IN JOINT VENTURE (Parentheticals) (Details 2)	12 Months Ended
	Dec. 31, 2018
Pure Sunfarms
Disclosure of joint ventures [line items]
Proportion of ownership interest in joint venture	50.00%

INVESTMENT IN JOINT VENTURE (_4

INVESTMENT IN JOINT VENTURE (Detail Textuals) - Pure Sunfarms - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Cash contributed in joint venture	$ 20,000,000
Amount payable to joint venture	0	$ 4,000,000
Amount of demand loan given to joint ventures	$ 13,000,000
Interest rate of demand loan given to joint ventures	6.20%

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Borrowings [abstract]
National Bank of Canada mortgage variable interest of bank rate plus 0.65%	$ 2,503,064	$ 0
Less: current portion	(2,503,064)	0
Long-term portion	$ 0	$ 0
Maturity Date	February 2019

LONG-TERM DEBT (Parentheticals)

LONG-TERM DEBT (Parentheticals) (Details)	12 Months Ended
	Dec. 31, 2018
Borrowings [abstract]
National Bank of Canada mortgage interest rate	variable interest of bank rate plus 0.65

LONG-TERM DEBT (Detail Textuals

LONG-TERM DEBT (Detail Textuals) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Borrowings [abstract]
Amortization period mortgage held by National Bank of Canada	20 years
Monthly amount payable on mortgage borrowings plus interest	$ 11,444
Interest expense on mortgage borrowings	$ 86,490	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related party transactions [abstract]
Wage and short-term benefits	$ 973,318	$ 670,667
Share-based payments (Note 17)	4,102,295	1,318,058
Remuneration of directors and key management	$ 5,075,613	$ 1,988,725

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Detail Textuals)	12 Months Ended
	Dec. 31, 2018CAD ($)Warrants$ / sharesshares	Dec. 31, 2017CAD ($)Warrantsshares
Warrants
Disclosure of transactions between related parties [line items]
Warrant exercise price | $ / shares	$ 0.27
Number of warrant exercised | shares	4,077,687
Gross proceeds from warrant exercised	$ 1,100,975
Emerald Health Sciences Inc. ("Sciences")
Disclosure of transactions between related parties [line items]
Related party transactions services fees	4,200,000	$ 1,871,521
Related party transactions as invoices paid on behalf of company	134,676	303,099
Amount payable to related party	502,194	125,486
Amount receivable from related party	$ 31,421	$ 3,161
Number of common shares issued and outstanding | shares	43,234,242	45,156,555
Number of common share purchase warrants held | Warrants	4,411,764	8,489,451
Percentage of share held under related party transactions	31.00%	42.00%
Pure Sunfarms
Disclosure of transactions between related parties [line items]
Amount receivable from related party	$ 1,942,329	$ 324,674
Amount payable for inventory in subsequent to December 31, 2018	1,287,082
Receivables due from joint ventures	$ 13,000,000

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Detail Textuals 1) - CAD ($)	1 Months Ended	12 Months Ended
	Nov. 27, 2017	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [line items]
Key management personnel compensation		$ 5,075,613	$ 1,988,725
Avricore Health Inc. ("Avricore", formerly VANC Pharmaceuticals Inc.) | Subscription agreement
Disclosure of transactions between related parties [line items]
Number of units purchased	1,666,667
Number of shares issued	1,666,667
Dr. Avtar Dhillon, the Executive Chairman
Disclosure of transactions between related parties [line items]
Term of lease			30 years
Building permits charge		48,168
Damage deposit charge		60,000
Rent charge		340,562	86,471
Services received, related party transactions		108,855	144,979
Settlement of liabilities by entity on behalf of related party, related party transactions		40,699
Amounts payable, related party transactions		502	77,244
Key management personnel compensation		$ 16,614	$ 44,775

SHARE CAPITAL (Details)

SHARE CAPITAL (Details)	12 Months Ended
	Dec. 31, 2018CAD ($)Option	Dec. 31, 2017CAD ($)Option
Number of Options
Balance at beginning of period | Option	9,861,114	5,758,200
Granted | Option	2,811,000	5,905,000
Forfeited | Option	(1,367,708)	(270,836)
Exercised | Option	(1,410,195)	(1,531,250)
Balance at end of period | Option	9,894,211	9,861,114
Weighted Average Exercise Price
Balance at beginning of period | $	$ 1.76	$ 0.53
Granted | $	2.77	2.67
Forfeited | $	3.62	1.38
Exercised | $	0.85	0.73
Balance at end of period | $	$ 2.311	$ 1.76

SHARE CAPITAL (Details 1)

SHARE CAPITAL (Details 1)	12 Months Ended
	Dec. 31, 2018CAD ($)Year	Dec. 31, 2017CAD ($)Year
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life of options (years)	2.85
Expected annualized volatility		80.00%
Expected dividend yield
Weighted average Black-Scholes value of each option | $	$ 2.77	$ 1.37
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	1.73%	0.74%
Expected life of options (years)		1
Expected annualized volatility	80.00%
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	2.31%	1.70%
Expected life of options (years)		3
Expected annualized volatility	121.16%

SHARE CAPITAL (Details 2)

SHARE CAPITAL (Details 2)	Dec. 31, 2018CAD ($)YearOption	Dec. 31, 2017CAD ($)Option	Dec. 31, 2016CAD ($)Option
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	9,894,211	9,861,114	5,758,200
Outstanding Remaining contractual life (years) | Year	3.25
Outstanding Weighted average exercise price | $	$ 2.311	$ 1.76	$ 0.53
Exercisable Quantity | Option	6,094,596
Exercisable Weighted average exercise price | $	$ 1.71
0.175 - 0.43
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	761,673
Outstanding Remaining contractual life (years) | Year	1.5
Outstanding Weighted average exercise price | $	$ 0.34
Exercisable Quantity | Option	736,662
Exercisable Weighted average exercise price | $	$ 0.35
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) | Year	1.32
Outstanding Weighted average exercise price | $	$ 0.45
Exercisable Quantity | Option	1,500,000
Exercisable Weighted average exercise price | $	$ 0.45
0.51 - 0.94
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,399,934
Outstanding Remaining contractual life (years) | Year	2.74
Outstanding Weighted average exercise price | $	$ 0.72
Exercisable Quantity | Option	1,168,684
Exercisable Weighted average exercise price | $	$ 0.72
0.95 - 1.25
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,019,445
Outstanding Remaining contractual life (years) | Year	3.41
Outstanding Weighted average exercise price | $	$ 1.21
Exercisable Quantity | Option	608,475
Exercisable Weighted average exercise price | $	$ 1.21
1.26 - 1.49
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	415,284
Outstanding Remaining contractual life (years) | Year	3.45
Outstanding Weighted average exercise price | $	$ 1.41
Exercisable Quantity | Option	213,900
Exercisable Weighted average exercise price | $	$ 1.38
1.50 - 3.40
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,485,625
Outstanding Remaining contractual life (years) | Year	4.44
Outstanding Weighted average exercise price | $	$ 2.93
Exercisable Quantity | Option	355,625
Exercisable Weighted average exercise price | $	$ 2.63
3.41 - 4.23
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	281,000
Outstanding Remaining contractual life (years) | Year	4.68
Outstanding Weighted average exercise price | $	$ 3.88
Exercisable Quantity | Option	38,750
Exercisable Weighted average exercise price | $	$ 3.89
4.24 - 4.25
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	2,186,250
Outstanding Remaining contractual life (years) | Year	3.97
Outstanding Weighted average exercise price | $	$ 4.25
Exercisable Quantity | Option	1,163,750
Exercisable Weighted average exercise price | $	$ 4.25
4.26 - 5.44
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	452,500
Outstanding Remaining contractual life (years) | Year	4.54
Outstanding Weighted average exercise price | $	$ 4.64
Exercisable Quantity | Option	178,750
Exercisable Weighted average exercise price | $	$ 4.67
5.45 - 6.68
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	392,500
Outstanding Remaining contractual life (years) | Year	4.15
Outstanding Weighted average exercise price | $	$ 5.77
Exercisable Quantity | Option	130,000
Exercisable Weighted average exercise price | $	$ 5.92

SHARE CAPITAL (Details 3)

SHARE CAPITAL (Details 3)	12 Months Ended
	Dec. 31, 2018CAD ($)RSU	Dec. 31, 2017CAD ($)RSU
Number of RSUs
Balance at beginning of period | RSU	825,000	0
Granted | RSU	5,000	825,000
Balance at end of period | RSU	830,000	825,000
Weighted average fair value per unit at issue
Balance at beginning of period | $	$ 3.73	$ 0
Granted | $	5.67	3.73
Balance at end of period | $	$ 3.74	$ 3.73

SHARE CAPITAL (Detail Textuals)

SHARE CAPITAL (Detail Textuals)	Dec. 07, 2018CAD ($)$ / sharesshares	Jan. 08, 2018CAD ($)$ / sharesshares	May 22, 2018CAD ($)$ / sharesshares	Feb. 14, 2018CAD ($)$ / sharesshares	Dec. 31, 2018CAD ($)Option$ / sharesshares	Dec. 31, 2017CAD ($)Optionshares	Aug. 14, 2018Common_Shares	May 02, 2018Common_Shares	Dec. 31, 2016shares
Disclosure of classes of share capital [line items]
Number of stock options exercised | Option					1,410,195	1,531,250
stock options exercise price | $					$ 0.85	$ 0.73
Gross proceeds from stock options exercised | $					1,194,530
Bottom of range
Disclosure of classes of share capital [line items]
stock options exercise price | $					0.03
Top of range
Disclosure of classes of share capital [line items]
stock options exercise price | $					$ 4.25
Verdelite Sciences Inc
Disclosure of classes of share capital [line items]
Number of share issued in acquisition | Common_Shares								9,911,894
Avalite Sciences Inc. ("Avalite")
Disclosure of classes of share capital [line items]
Number of share issued in acquisition | Common_Shares							1,093,938
Warrants
Disclosure of classes of share capital [line items]
Number of shares issued | shares					8,411,764	9,707,677			8,489,451
Warrant exercise price | $ / shares					$ 0.27
Number of warrant exercised | shares					4,077,687
Gross proceeds from warrant exercised | $					$ 1,100,975
Warrant One
Disclosure of classes of share capital [line items]
Warrant exercise price | $ / shares					$ 2
Number of warrant exercised | shares					443,350
Gross proceeds from warrant exercised | $					$ 886,700
Warrant Two
Disclosure of classes of share capital [line items]
Warrant exercise price | $ / shares					$ 2.60
Number of warrant exercised | shares					718,826
Gross proceeds from warrant exercised | $					$ 1,868,948
Warrant Three
Disclosure of classes of share capital [line items]
Warrant exercise price | $ / shares					$ 6
Number of warrant exercised | shares					3,000,000
Gross proceeds from warrant exercised | $					$ 18,000,000
Prospectus offering
Disclosure of classes of share capital [line items]
Number of unit issued | shares	4,000,000	3,000,000	4,000,000	3,000,000
Unit issued price per unit | $ / shares	$ 2.70	$ 5	$ 4.20	$ 6
Gross proceeds from unit issued | $	$ 10,800,000	$ 15,000,000	$ 16,800,000	$ 18,000,000
Number of share and warrant consist in each unit	Each unit consisted of one Common Share	Each unit consisted of one Common Share and one common share purchase warrant of the Company	Each unit consisted of one Common Share and one common share purchase warrant of the Company	Each unit consisted of one Common Share and one common share purchase warrant of the Company
Prospectus offering | Warrants
Disclosure of classes of share capital [line items]
Warrant exercise price | $ / shares		$ 6	$ 5.20	$ 7
Warrant exercis period		36 months	18 months	6 months
Common shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares					141,443,116	106,787,226
Number of shares increased | shares					34,655,890
Preference shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares

SHARE CAPITAL (Detail Textuals

SHARE CAPITAL (Detail Textuals 1)	12 Months Ended
	Dec. 31, 2018CAD ($)YearOptionRSUshares	Dec. 31, 2017CAD ($)YearOptionRSUshares
Disclosure of classes of share capital [line items]
Number of share options granted | Option	2,811,000	5,905,000
Weighted average fair value of the stock options granted	$ 2.77	$ 2.67
Expected life of share option granted | Year	2.85
Exercise price of share options granted	$ 2.77	$ 1.37
Number of restricted share units granted | RSU	5,000	825,000
Share-based compensation expense	$ 7,498,450	$ 2,822,495
Incentive stock options
Disclosure of classes of share capital [line items]
Share-based compensation expense	5,545,379	2,716,400
RSUs
Disclosure of classes of share capital [line items]
Share-based compensation expense	$ 1,953,071	$ 106,095
Bottom of range
Disclosure of classes of share capital [line items]
Expected life of share option granted | Year		1
Top of range
Disclosure of classes of share capital [line items]
Expected life of share option granted | Year		3
Employees and consultants
Disclosure of classes of share capital [line items]
Number of share options granted | Option	2,811,000
Weighted average fair value of the stock options granted	$ 4.16
Expected life of share option granted | Year	3
Weighted average trading share price of the options exercised	$ 4.73
Employees and consultants | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of share options granted	2.49
Employees and consultants | Top of range
Disclosure of classes of share capital [line items]
Exercise price of share options granted	$ 6.68
Employee | RSUs
Disclosure of classes of share capital [line items]
Number of restricted share units granted | RSU	5,000
Verdelite Sciences Inc
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

WARRANTS (Details)

WARRANTS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Number of warrants
Balance at	9,707,677	8,489,451
Exercised	(8,239,863)	(11,845,075)
Expired	(3,056,050)
Balance at	8,411,764	9,707,677
Weighted Average Exercise Price
Balance at	$ 0.80	$ 0.57
Exercised	2.65	2.36
Expired	6.91
Balance at	$ 2.92	$ 0.80
Issued in February 2017
Number of warrants
Issued		5,117,500
Weighted Average Exercise Price
Issued		$ 2
Issued in April 2017
Number of warrants
Issued		7,572,750
Weighted Average Exercise Price
Issued		$ 2.60
Issued upon exercise of compensation units
Number of warrants
Issued upon exercise of compensation units		153,525
Weighted Average Exercise Price
Issued upon exercise of compensation units		$ 2
Issued upon exercise of compensation units
Number of warrants
Issued upon exercise of compensation units		219,526
Weighted Average Exercise Price
Issued upon exercise of compensation units		$ 2.60
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
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

COMMITMENTS (Details)

COMMITMENTS (Details)	Dec. 31, 2018CAD ($)
2018
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	$ 719,052
2018 | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	173,787
2018 | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	21,600
2018 | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	128,065
2018 | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	75,600
2018 | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	320,000
2019
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	771,518
2019 | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	210,740
2019 | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	21,600
2019 | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	170,578
2019 | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	48,600
2019 | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	320,000
2020
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	560,126
2020 | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	49,748
2020 | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	19,800
2020 | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	170,578
2020 | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2020 | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	320,000
2021
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	490,578
2021 | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2021 | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2021 | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	170,578
2021 | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2021 | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	320,000
2022
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	490,578
2022 | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2022 | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2022 | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	170,578
2022 | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2022 | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	320,000
2023
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	490,578
2023 | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2023 | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2023 | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	170,578
2023 | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
2023 | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	320,000
Later than five years and not later than seven years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	7,440,000
Later than five years and not later than seven years [member] | Production Facilities
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
Later than five years and not later than seven years [member] | Equipment
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
Later than five years and not later than seven years [member] | Office Space
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
Later than five years and not later than seven years [member] | Temporary Housing
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	0
Later than five years and not later than seven years [member] | Land
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	$ 7,440,000

FINANCIAL INSTRUMENTS (Details)

FINANCIAL INSTRUMENTS (Details) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 282,508	$ 666,667
Financial Liabilities Carrying Value	4,360,000	461,772
Amortized cost | Accounts payable and accrued liabilities
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	9,634,464	1,378,645
Financial Liabilities Carrying Value	9,634,464	1,378,645
Amortized cost | Current portion of long-term debt
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	2,503,064	0
Financial Liabilities Carrying Value	2,503,064	0
Amortized cost | Deferred payment
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	22,226,565	0
Financial Liabilities Carrying Value	22,226,565	0
Amortized cost | Payable to joint venture
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	0	4,000,000
Financial Liabilities Carrying Value	0	4,000,000
Amortized cost | Due to related parties
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	1,806,393	247,505
Financial Liabilities Carrying Value	1,806,393	247,505
Long-term investment
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	282,508	666,667
FVTPL | Long-term investment
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	282,508	666,667
Financial Assets Carrying Value	282,508	666,667
Amortized cost | Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	36,042,090	44,523,145
Financial Assets Carrying Value	36,042,090	44,523,145
Amortized cost | Accounts receivable
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	3,579,271	91,822
Financial Assets Carrying Value	3,579,271	91,822
Amortized cost | Due from related parties
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	14,973,749	324,674
Financial Assets Carrying Value	14,973,749	324,674
Amortized cost | Refundable deposits
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	2,196,391	196,391
Financial Assets Carrying Value	$ 2,196,391	$ 196,391

FINANCIAL INSTRUMENTS (Details

FINANCIAL INSTRUMENTS (Details 1) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 282,508	$ 666,667
Long-term investment
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	282,508	666,667
Long-term investment | Level 1
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	166,667	500,000
Long-term investment | Level 2
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	115,841	166,667
Long-term investment | Level 3
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 0	$ 0

FINANCIAL INSTRUMENTS (Detail T

FINANCIAL INSTRUMENTS (Detail Textuals) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [abstract]
Positive working capital	$ 27,612,457	$ 40,510,006

INCOME TAXES (Details)

INCOME TAXES (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Major components of tax expense (income) [abstract]
Statutory tax rate	27.00%	26.00%
Loss for the year before income taxes	$ (30,983,409)	$ (8,841,824)
Expected income tax recovery	(8,365,520)	(2,298,874)
Non-deductible items	2,042,556	772,027
Tax impact of rate change	0	(58,725)
Changes in recognition of deferred tax assets	6,322,964	1,585,572
Income tax expense	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	$ (800,149)	$ (845,216)
Deferred income tax liabilites, net	(293,886)	(317,497)
Non-capital loss carryforwards and tax pool balances
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	506,263	527,719
Intangible assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	(765,355)	(788,966)
Plant and Equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	(34,794)	0
Long term investments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	$ 0	$ (56,250)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets through acquisition	$ 45,279,182	$ 16,113,387
Non-capital loss carry-forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets through acquisition	42,692,305	13,179,076
Share issuance costs
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets through acquisition	2,394,797	2,855,363
Long term investments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets through acquisition	192,080	0
Plant and Equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets through acquisition	$ 0	$ 78,948

INCOME TAXES (Details 3)

INCOME TAXES (Details 3) - CAD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Income Tax Authority [Line Items]
Non-capital losses carry forward	$ 42,300,000	$ 12,800,000
2034
Disclosure Of Income Tax Authority [Line Items]
Non-capital losses carry forward	1,098,363
2035
Disclosure Of Income Tax Authority [Line Items]
Non-capital losses carry forward	2,537,489
2036
Disclosure Of Income Tax Authority [Line Items]
Non-capital losses carry forward	2,122,188
2037
Disclosure Of Income Tax Authority [Line Items]
Non-capital losses carry forward	6,521,389
2038
Disclosure Of Income Tax Authority [Line Items]
Non-capital losses carry forward	$ 30,069,704

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Major components of tax expense (income) [abstract]
Applicable tax rate	27.00%	26.00%
Scientific Research and Experimental Development qualified expenditures	$ 329,749
Non-capital losses carry forward	$ 42,300,000	$ 12,800,000

SEGMENTED INFORMATION (Details)

SEGMENTED INFORMATION (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Reportable Segments [Line Items]
Sales	$ 2,110,403	$ 937,654
Interest revenue	1,186,214	161,518
Loss from operations	(37,344,256)	(9,097,431)
Net loss and comprehensive loss	(30,983,408)	(8,841,824)
Share of income (loss) from joint venture	5,753,782	(322,578)
Operating
Disclosure Of Reportable Segments [Line Items]
Sales	2,087,299	929,464
Interest revenue	266,389	65
Loss from operations	(14,545,511)	(2,749,660)
Net loss and comprehensive loss	(8,819,226)	(2,910,720)
Share of income (loss) from joint venture	5,753,782	(322,578)
Other
Disclosure Of Reportable Segments [Line Items]
Sales	23,104	8,190
Interest revenue	919,825	161,453
Loss from operations	(22,798,745)	(6,347,771)
Net loss and comprehensive loss	(22,164,182)	(5,931,104)
Share of income (loss) from joint venture	$ 0	$ 0

SEGMENTED INFORMATION (Detail T

SEGMENTED INFORMATION (Detail Textuals)	12 Months Ended
	Dec. 31, 2018Reportable_Segment
Segmented Information [Abstract]
Number of reportable segments	2

SALES (Details)

SALES (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Sales By Product Line [Line Items]
Total	$ 2,110,403	$ 937,654
Dried Cannabis
Disclosure Of Sales By Product Line [Line Items]
Total	1,297,517	582,245
Cannabis Oils
Disclosure Of Sales By Product Line [Line Items]
Total	771,533	340,352
Other
Disclosure Of Sales By Product Line [Line Items]
Total	$ 41,353	$ 15,057

SALES (Detail Textuals)

SALES (Detail Textuals)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue [abstract]
Percentage of gross revenue earned from 2 major customers	35.00%

GENERAL AND ADMINISTRATIVE EX_3

GENERAL AND ADMINISTRATIVE EXPENSES (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of General And Administrative Expense [Abstract]
Professional, director and consulting fees	$ 7,287,630	$ 2,301,067
Investor relations and media	2,377,219	1,026,299
Wages and benefits	2,297,988	854,430
Office and general	1,477,764	522,485
Travel and accomodations	552,897	366,166
Total general and administrative expenses	$ 13,993,498	$ 5,070,447

EVENTS AFTER THE REPORTING PE_2

EVENTS AFTER THE REPORTING PERIOD (Detail Textuals) Square_feet in Millions	Apr. 01, 2019CAD ($)Square_feet	Jan. 10, 2019CAD ($)	Mar. 13, 2019CAD ($)	Mar. 27, 2019CAD ($)	Dec. 31, 2018CAD ($)Common_SharesOptionRSU	Dec. 31, 2017CAD ($)OptionRSU	Feb. 13, 2019CAD ($)
Disclosure of non-adjusting events after reporting period [line items]
Number of shares granted | Option					2,811,000	5,905,000
Exercise price, option granted					$ 2.77	$ 2.67
Number of restricted share units granted | RSU					5,000	825,000
Event after reporting period | Employees and consultants
Disclosure of non-adjusting events after reporting period [line items]
Number of shares granted | Common_Shares					5,383,000
Exercise price, option granted					$ 4.10
Option vesting period					3 years
Number of restricted share units granted | RSU					475,000
Number of restricted share units granted vesting period					2 years
Options expiry period					5 years
Event after reporting period | Emerald Health Bioceuticals, Inc. ("EHB")
Disclosure of non-adjusting events after reporting period [line items]
Equity interests of acquirer		$ 5,000,000
Percentage of ownership for product line		51.00%
Event after reporting period | Emerald Health Naturals ("EHN")
Disclosure of non-adjusting events after reporting period [line items]
Percentage of ownership for product line		49.00%
Event after reporting period | Pure Sunfarm
Disclosure of non-adjusting events after reporting period [line items]
Percentage of purchase aggregate cannabis production from Delta 3 And Delta 2 in 2020, 2021 and 2022	25.00%
Cash transferred	$ 25,000,000
Amount contributed to cover initial construction costs	2,500,000
Conversion cost estimated	$ 60,000,000
Secured non-revolving term loan							$ 20,000,000
Limited guarantee amount							$ 10,000,000
Event after reporting period | Pure Sunfarm | Village Farms International, Inc. ("Village Farms")
Disclosure of non-adjusting events after reporting period [line items]
Area of property | Square_feet	1.1
Area of property for cannabis operation | Square_feet	1.1
Final short form base shelf prospectus (the "2019 Base Shelf Prospectus")
Disclosure of non-adjusting events after reporting period [line items]
Base Shelf Prospectus issuance and secondary sale authorized			$ 150,000,000
At-the-market equity program | GMP Securities L.P. (the "Agent")
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from sale or issue of treasury shares				$ 39,000,000