Emerald Health Therapeutics (EMHTF) 6-K 28 Aug 19 2019 Q2 Condensed Interim Consolidated Financial Statements Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2019
Document And Entity Information [Abstract]
Entity Registrant Name	Emerald Health Therapeutics Inc.
Entity Central Index Key	0001768225
Trading Symbol	emhtf
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	6-K
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2

CONDENSED INTERIM CONSOLIDATED

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - CAD ($)	Jun. 30, 2019	Dec. 31, 2018
Current
Cash and cash equivalents	$ 2,614,727	$ 36,042,090
Accounts receivable (Note 5)	5,175,670	3,579,271
Biological assets (Note 6)	980,757	1,088,528
Inventory (Note 7)	21,412,731	6,772,525
Prepaid expenses	1,233,357	1,326,780
Due from related parties (Note 11)	13,895,221	14,973,749
Total current assets	45,312,463	63,782,943
Plant and equipment (Note 8)	25,922,532	16,965,989
Plant under construction	18,565,940	10,310,229
Deposits on materials and equipment	619,067	981,832
Refundable deposits	196,391	2,196,391
Intangible assets (Note 9)	90,529,605	86,612,636
Right of use assets (Note 19)	4,363,577	0
Goodwill	169,323	169,323
Long-term investment	179,390	282,509
Investment in joint venture (Note 10)	71,251,893	25,660,842
Total non-current assets	211,797,718	143,179,751
TOTAL ASSETS	257,110,181	206,962,694
Current liabilities
Accounts payable and accrued liabilities	12,208,468	9,634,464
Current portion of long-term debt	0	2,503,064
Deferred payment	10,094,520	22,226,565
Payable to joint venture (Note 10)	16,810,000	0
Due to related parties (Note 11)	10,400,227	1,806,393
Total current liabilities	49,513,215	36,170,486
Deferred income tax liability	293,886	293,886
Lease liability (Note 19)	4,613,973	0
TOTAL LIABILITIES	54,421,074	36,464,372
SHAREHOLDERS' EQUITY
Share capital (Note 12)	230,187,171	204,791,733
Warrants (Note 13)	4,360,000	4,360,000
Contributed surplus	20,496,390	14,202,536
Accumulated deficit	(56,773,926)	(52,855,947)
TOTAL SHAREHOLDERS' EQUITY	198,269,635	170,498,322
Non-controlling interest	4,419,472	0
TOTAL LIABILITIES AND EQUITY	$ 257,110,181	$ 206,962,694

CONDENSED INTERIM CONSOLIDATE_2

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue
Sales (Note 17)	$ 5,070,107	$ 284,262	$ 7,679,666	$ 657,480
Excise taxes	450,782	0	930,461	0
Net revenue	4,619,325	284,262	6,749,205	657,480
Cost of sales
Cost of goods sold	4,713,906	249,761	7,418,427	555,288
Production costs	579,757	548,269	1,456,990	723,915
Depreciation of Health Canada license (Note 9)	919,947	0	1,839,894	0
Gain on changes in fair value of biological assets (Note 6)	(258,921)	(978,893)	(977,352)	(1,371,884)
Gross margin	(1,335,364)	465,125	(2,988,754)	750,161
Expenses
General and administrative (Note 18)	3,341,550	3,344,578	7,483,030	5,956,584
Sales and marketing	1,125,692	868,943	2,050,398	1,154,840
Research and development	1,306,076	83,409	2,233,878	180,953
Depreciation (Note 8 and 9)	248,444	927,907	496,584	1,176,456
Share-based payments (Note 12)	6,421,125	2,081,661	8,443,739	4,035,708
Total expenses	12,442,887	7,306,498	20,707,629	12,504,541
Loss from operations	13,778,251	6,841,373	23,696,383	11,754,380
Share of income from joint venture (Note 10)	(14,488,832)	(682,431)	(20,301,051)	(380,638)
Interest income	(164,827)	(274,436)	(803,137)	(524,500)
Other expense, by function	483,505	0	541,872	0
Adjustments for increase (decrease) in deferred income	864,229	0	864,229	0
Fair value changes in financial assets	(19,595)	(140,716)	103,118	124,645
Deferred income tax recovery	0	(132,820)	0	(317,497)
NET LOSS AND COMPREHENSIVE LOSS	452,731	5,610,970	4,101,414	10,656,390
Net loss and comprehensive loss attributable to:
Emerald Health Therapeutics, Inc.	275,355	5,422,497	3,718,886	10,330,815
Non-controlling interest	177,376	188,473	382,528	325,575
Net loss	$ 452,731	$ 5,610,970	$ 4,101,414	$ 10,656,390
Net loss per common share
Basic and diluted (in dollars per share)	$ 0.003	$ 0.043	$ 0.028	$ 0.087
Weighted average number of common shares outstanding
Basic and diluted (in shares)	145,515,035	129,906,112	143,929,482	122,586,500

CONDENSED INTERIM CONSOLIDATE_3

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - CAD ($)	Verdelite Sciences Inc. [Member]Share Capital	Verdelite Sciences Inc. [Member]Warrants	Verdelite Sciences Inc. [Member]Contributed Surplus	Verdelite Sciences Inc. [Member]Accumulated Deficit	Verdelite Sciences Inc. [Member]Total Shareholders' Equity	Verdelite Sciences Inc. [Member]Non-Controlling Interest	Verdelite Sciences Inc. [Member]	Emerald Health Naturals Inc. [Member]Share Capital	Emerald Health Naturals Inc. [Member]Warrants	Emerald Health Naturals Inc. [Member]Contributed Surplus	Emerald Health Naturals Inc. [Member]Accumulated Deficit	Emerald Health Naturals Inc. [Member]Total Shareholders' Equity	Emerald Health Naturals Inc. [Member]Non-Controlling Interest	Emerald Health Naturals Inc. [Member]	Share CapitalPreviously Reported [Member]	Share Capital	WarrantsPreviously Reported [Member]	Warrants	Contributed SurplusPreviously Reported [Member]	Contributed Surplus	Accumulated DeficitPreviously Reported [Member]	Accumulated Deficit	Total Shareholders' EquityPreviously Reported [Member]	Total Shareholders' Equity	Non-Controlling InterestPreviously Reported [Member]	Non-Controlling Interest	Previously Reported [Member]	Total
Balance at Dec. 31, 2017																$ 77,912,246		$ 461,772		$ 5,285,709		$ (17,829,369)		$ 65,830,358		$ 1,956,834		$ 67,787,192
Balance (shares) at Dec. 31, 2017																106,787,226		9,707,677
Acquisitions	$ 45,000,000	$ 0	$ 0	$ 0	$ 45,000,000	$ 0	$ 45,000,000
Acquisitions (in shares)	9,911,894	0
Increase in ownership of Avalite Sciences Inc.																$ 0		$ 0		0		(522,204)		(522,204)		522,204		0
Increase in ownership of Avalite Sciences Inc. (in shares)																0		0
Shares issued on stock option exercises (Note 12)																$ 679,414		$ 0		(247,687)		0		431,727		0		431,727
Shares issued on stock option exercises (Note 12) (in Shares)																538,523		0
Units issued on prospectus offerings																$ 40,740,000		$ 9,060,000		0		0		49,800,000		0		49,800,000
Units issued on prospectus offerings (shares)																10,000,000		10,000,000
Share issuance costs																$ (272,355)								(272,355)				(272,355)
Share-based payments (Note 12)																$ 0		$ 0		4,035,708		0		4,035,708		0		4,035,708
Warrants expired (shares)																0		(56,050)
Warrants expired																$ 0		$ (17,093)		17,093		0		0		0		0
Shares issued on warrant exercises (Note 18)																$ 24,901,302		$ (3,044,679)		0		0		21,856,623		0		21,856,623
Shares issued on warrant exercises (Note 18) (shares)																8,239,863		(8,239,863)
Net loss and comprehensive loss																$ 0		$ 0		0		(10,330,815)		(10,330,815)		(325,575)		(10,656,390)
Balance at Jun. 30, 2018																$ 188,960,607		$ 6,460,000		9,090,823		(28,682,388)		175,829,042		2,153,463		177,982,505
Balance (shares) at Jun. 30, 2018																135,477,506		11,411,764
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
Warrants expired (shares)																												(3,056,050)
Balance at Dec. 31, 2018															$ 204,791,733	$ 204,791,733	$ 4,360,000	$ 4,360,000	$ 14,202,536	14,202,536	$ (52,855,947)	(53,055,040)	$ 170,498,322	170,299,229	$ 0	0	$ 170,498,322	$ 170,299,229
Balance (shares) at Dec. 31, 2018															141,443,116	141,443,116	8,411,764	8,411,764
Adoption of IFRS 16 (Note 3)																						(199,093)		(199,093)				(199,093)
Shares issued on at-the-market offering (Note 12) (in shares)																4,167,200		0
Shares issued on at-the-market offering (Note 12)																$ 14,749,636		$ 0		0		0		14,749,636		0		14,749,636
Acquisitions	$ 8,199,371	$ 0	$ 0	$ 0	$ 8,199,371	$ 0	$ 8,199,371	$ 0	$ 0	$ 0	$ 0	$ 0	$ 4,802,000	$ 4,802,000
Acquisitions (in shares)	2,129,707	0						0	0
Shares issued on stock option exercises (Note 12)																$ 3,223,157		$ 0		(2,149,885)		0		1,073,272		0		1,073,272
Shares issued on stock option exercises (Note 12) (in Shares)																1,702,921		0
Share issuance costs																$ (776,726)		$ 0		0		0		(776,726)		0		(776,726)
Share-based payments (Note 12)																$ 0		$ 0		8,443,739		0		8,443,739		0		8,443,739
Warrants expired (shares)																		0
Shares issued on warrant exercises (Note 18) (shares)																0		0
Net loss and comprehensive loss																$ 0		$ 0		0		(3,718,886)		(3,718,886)		(382,528)		(4,101,414)
Balance at Jun. 30, 2019																$ 230,187,171		$ 4,360,000		$ 20,496,390		$ (56,773,926)		$ 198,269,635		$ 4,419,472		$ 202,689,107
Balance (shares) at Jun. 30, 2019																149,442,944		8,411,764

CONDENSED INTERIM CONSOLIDATE_4

CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CASH FLOW - CAD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating activities
Net loss	$ (4,101,414)	$ (10,656,390)
Items not involving cash
Depreciation	2,485,561	1,176,456
Gain on changes in fair value of biological assets	(977,352)	(1,371,884)
Fair value changes in financial assets	103,118	124,645
Share-based payments	8,443,739	4,035,708
Share of income from joint venture	(20,301,051)	(380,638)
Interest expense	203,099	0
Deferred income tax recovery	0	(317,497)
Loss on settlement of deferred payment	864,229	0
Changes in non-cash operating working capital
Accounts receivable	(1,596,399)	(491,132)
Due from related parties	1,078,528	(861,753)
Prepaid expenses	93,424	(459,554)
Inventory and biological assets	(11,921,382)	(758,509)
Accounts payable and accrued liabilities	(376,196)	658,279
Due to related parties	7,685,933	(104,763)
Net cash flows used in operating activities	(18,316,163)	(9,407,032)
Investing activities
Investment in joint venture (Note 10)	(8,480,000)	(4,000,000)
Acquisition of asset (Note 4)	(725,799)	(22,634,061)
Deposits on equipment	347,936	(2,000,000)
Purchase of plant and equipment	(12,544,352)	(5,593,281)
Purchase of intangible assets	(912,229)	(5,183)
Net cash flows used in investing activities	(22,314,444)	(34,232,525)
Financing activities
Payment of lease liabilities	(163,969)	0
Proceeds from financing	14,749,636	49,800,000
Share issuance costs	(776,726)	(272,942)
Repayment of long term debt	(2,503,064)	(22,888)
Repayment of deferred payment	(5,000,000)	0
Stock option exercises	1,073,272	431,727
Interest paid	(175,905)	0
Warrant exercises	0	21,856,623
Net cash flows generated from financing activities	7,203,244	71,792,520
(Decrease)/increase in cash and cash equivalents	(33,427,363)	28,152,963
Cash and cash equivalents, beginning of year	36,042,090	44,523,145
Cash and cash equivalents, end of year	2,614,727	72,676,108
Supplemental Information (Abstract)
Fair value of shares issued to settle portion of deferred payment (Note 4)	$ 8,199,371	$ 0

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	6 Months Ended
	Jun. 30, 2019
NATURE AND CONTINUANCE OF OPERATIONS
NATURE AND CONTINUANCE OF OPERATIONS	1. NATURE AND CONTINUANCE OF OPERATIONS Emerald Health Therapeutics Inc. (the "Company"), is classified as a Tier 1 Venture Issuer on the TSXV, with its common shares listed under the trading symbol “EMH.” The Company is also traded on the OTCQX, with its common shares listed under the trading symbol “EMHTF.” These condensed interim consolidated financial statements (“interim financial statements”) have been prepared by management on a going concern basis which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. As at June 30, 2019, the Company had not yet achieved profitable operations and had accumulated losses of $56,773,926 (December 31, 2018 - $52,855,947) since its inception. As at June 30, 2019, the Company recognized that current liabilities exceed current assets by $4,200,752, which is primarily the result of the $16,810,000 liability recorded in conjunction with Pure Sunfarms' acquisition of Delta 2 (see Note 10 and 20). Subsequent to June 30, 2019, the Company has raised additional gross proceeds of $3,908,911 of equity financing through its ATM facility (see Note 12). Management continues to closely monitor its cash flows and, as necessary, will seek additional equity and debt financing to offset the working capital deficit. The continuing operations of the Company are dependent upon its ability to continue to raise adequate capital, to commence profitable operations in the future, to satisfy its commitments and to repay its liabilities arising from normal business operations as they become due. Management is aware, in making its assessment, of material uncertainties related to events or conditions that may cast significant doubt upon the Company’s ability to continue as a going concern. These condensed interim consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2019
BASIS OF PRESENTATION
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION These condensed interim consolidated financial statements do not include all disclosures normally provided in annual financial statements and should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2018 (“Annual Financial Statements”). Accordingly, accounting policies, estimates, and judgements applied are the same as those applied in the Company’s financial statements for the year ended December 31, 2018, unless otherwise indicated. The Company assesses its accounting estimates and judgements every reporting period. The Company’s interim results are not necessarily indicative of its results for a full year. a) Statement of Compliance These condensed interim consolidated financial statements have been prepared in accordance with IAS 34 – Interim Financial Reporting (“IAS 34”) as issued by the International Accounting Standards Board (“IASB”). As a result, these unaudited condensed interim consolidated financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the IASB have been condensed with certain disclosures from the Annual Financial Statements omitted. Accordingly, these unaudited condensed interim consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements for the year ended December 31, 2018. The condensed interim consolidated financial statements were authorized for filing by the Board of Directors on August 28 , 2019. b) Basis of measurement These condensed interim consolidated financial statements have been prepared on a going concern basis, at historical cost except for certain financial instruments and biological assets, which are measured at fair value. c) Basis of consolidation These condensed interim consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions and balances are eliminated on consolidation. Subsidiaries are all entities over which the Company has control. The Company controls an entity when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The subsidiaries of the Company at June 30, 2019 include the following: Ownership Interest Ownership Interest as at June 30 as at December 31 Name of Entity Emerald Health Therapeutics Canada Inc. (EHTC) 100 % 100 % Emerald Health Naturals Inc. (Naturals) 51 % — Avalite Sciences Inc. (Avalite) 100 % 100 % Pure Sunfarms Corp. (Pure Sunfarms) 50 % 50 % Verdélite Sciences Inc. (Verdélite) 100 % 100 % Verdélite Property Holdings Inc. 100 % 100 % d) Functional and presentation currency The Company and its subsidiaries’ functional currency is Canadian dollars. All dollar amounts presented are in Canadian dollars unless otherwise specified.

NEW ACCOUNTING PRONOUNCEMENTS

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

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2019
ACQUISITIONS
ACQUISITIONS	4. ACQUISITIONS Emerald Health Naturals On January 10, 2019, the TSXV approved the Company’s agreement with Emerald Health Bioceuticals, Inc. (“EHB”), an entity with common directors, to form Emerald Health Naturals, Inc. (“Naturals”). The Company will invest $5,000,000 for a 51% ownership of Naturals and EHB will grant Naturals exclusive Canadian distribution right to EHB’s product line for 49% ownership (“Distribution Right”). The Company concluded that it controls Naturals and it has been consolidated, with non-controlling interest recognized for the EHB owned portion. Naturals operates primarily in Canada and is focused on developing natural health products that may provide wellness and medical benefits by interacting with the human body’s endocannabinoid system. The Distribution Right is recorded at its acquisition date fair value. It is an intangible asset, estimated to have an indefinite life because it is expected to generate cash flows indefinitely. As an indefinite life intangible asset, the Distribution Right is not amortized. Concurrent with this agreement, Naturals entered into an agreement to acquire assets from GAB Innovations, Inc. (“GAB”) for cash consideration of $340,000. The Company paid $200,000 on closing and the balance is due on January 10, 2020. On the date of acquisition, management concluded that the assets acquired did not include significant processes or outputs, and therefore did not meet the definition of a business under IFRS 3 Business Combinations. As a result, the transaction was accounted for as an asset acquisition. The total purchase price and the fair value of the net assets of GAB acquired are disclosed below: Net assets acquired Asset fair value Relative fair value $ $ 3 Natural Product Numbers 90,000 89,259 Plant and Equipment 102,824 101,976 Health Canada NHP Site License 150,000 148,765 342,824 340,000 As part of the asset acquisition, Naturals acquired a Health Canada Natural Health Product (“NHP”) Site License. An NHP Site Licence is required for any site that manufactures, processes, packages, labels, imports, and/or stores NHPs in Canada. The acquired NHP Site License allowed EHN to start importing and storing NHPs in Q2 2019. This intangible asset was recorded at its acquisition date fair value. This asset has a finite life and will be amortized on a straight-line basis in accordance with the Company’s policy. Verdélite Sciences Inc. On May 2, 2018, the Company acquired 100% of the issued and outstanding shares of Verdélite and the shareholder loans payable by Verdélite, for total consideration of $90.0 million, payable 50% in cash and 50% in Common Shares (the “Purchase Price”). The Company paid $22.5 million in cash upon closing and $45.0 million was satisfied by the issuance of 9,911,894 Common Shares, of which 4,955,947 Common Shares were held in escrow until May 1, 2019 (Note 12). The remaining $22.3 million was payable to the vendors of Verdélite (the “Vendors”) on May 1, 2019. On May 1, 2019, the Vendors elected to receive $7.5 million of the remaining $22.3 million, as shares of the Company, with the remaining $14.8 million of the Purchase Price to be paid on or before May 30, 2019. The Company treated this change to the terms of settlement for the purchase of Verdélite as an extinguishment of the original terms, and not a modification under IFRS 9, Financial Instruments . The shares issued to the Vendors were valued on the five-day volume-weighted average price of the Common Shares of the Company on the TSXV, discounted 10%, calculated as of April 30, 2019. This resulted in the issuance of 2,129,707 Common Shares to the Vendors, at a deemed share price of $3.52 per Common Share. Under IFRIC 19, Extinguishing Financial Liabilities with Equity Instruments, when equity instruments issued to a creditor to extinguish all or part of a financial liability are recognized initially, an entity shall measure them at the fair value of the equity instruments issued. The difference between the carrying amount of the financial liability extinguished and the consideration paid is recognized in profit or loss in the quarter ended June 30, 2019. The fair value of the equity issued to the Vendors on May 1, 2019 was $3.85 per share, resulting in a loss of $864,229 being recognized by the Company in the condensed interim consolidated statements of loss and comprehensive loss. An additional loss was recognized on the renegotiation of terms of settlement, as the Company initially recorded the liability at $22.3 million, adjusted from the $22.5 million based on working capital adjustments. The difference of $164,857 has been recognized as a loss by the Company and is included in the settlement loss of $864,229 in the condensed interim consolidated statements of loss and comprehensive loss. On May 30, 2019, the Company renegotiated the terms of the remaining $15.0 million payable to the Vendors. $5.0 million cash was paid in June 2019, with subsequent monthly payments of $1.0 million commencing mid July through to mid November 2019, with a final payment of $5.0 million plus accrued interest due on December 16, 2019. Interest on the outstanding balance began accruing May 31, 2019 at a rate of 10% per annum. The amount outstanding as at June 30, 2019 was $10,094,520.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	6 Months Ended
	Jun. 30, 2019
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE	5. ACCOUNTS RECEIVABLE The Company’s accounts receivable is comprised of: June 30 December 31 $ $ Goods and services tax refund receivable 2,380,397 2,519,789 Trade receivables 2,658,764 801,756 Other receivables 136,509 257,726 5,175,670 3,579,271 Accounts receivable are neither impaired nor past due.

BIOLOGICAL ASSETS

BIOLOGICAL ASSETS	6 Months Ended
	Jun. 30, 2019
BIOLOGICAL ASSETS
BIOLOGICAL ASSETS	6. BIOLOGICAL ASSETS The Company’s biological assets consist of cannabis seeds and cannabis plants. Changes in the Company’s biological assets are as follows: June 30 December 31 $ $ Carrying amount, beginning of year 1,088,528 114,559 Effect of unrealized changes in fair value of biological assets 977,352 2,818,442 Biological assets purchased — 3,841 Biological assets sold — (133,680) Transferred to inventory upon harvest (1,085,123) (1,714,634) Carrying amount, end of period 980,757 1,088,528 As at June 30, 2019, included in the carrying amount of biological assets is $28,745 (December 31, 2018 - $28,570) in seeds and $952,012 (December 31, 2018 - $1,059,958) in live plants. The following inputs and assumptions are categorized within Level 3 on the fair value hierarchy, and are subject to volatility and several uncontrollable factors, which could significantly effect the fair value of the biological assets in future periods: · plant waste – wastage of plants based on various stages of growth; · yield per plant – represents the weighted average grams of dry cannabis expected to be harvested from a cannabis plant, based on historical yields; · selling price, less costs to sell – based on estimated selling price per gram of dry cannabis based on historical sales and expected sales; · percentage of costs incurred to date compared to the total costs to be incurred (to estimate the fair value of an in-process plant) – represents estimated costs to bring a gram of cannabis from propagation to harvest; and · stage of plant growth – represents the weighted average age in of the plant out of the average growing cycle as at period end date. As at June 30, 2019, on average, the biological assets were 40% complete as to the next expected harvest date, compared to a 39% average stage of completion as at December 31, 2018. The average number of days from the point of propagation to harvest is 106 days. Biological assets are classified as Level 3 on the fair value hierarchy. Significant unobservable inputs used to fair value biological assets include the Company’s estimate of the yield of cannabis per plant as well as the average selling price per gram less cost to sell. A 5% increase or decrease in the estimated yield of cannabis per plant would result in an increase or decrease in the fair value of biological assets of $18,200 at June 30, 2019 (December 31, 2018 - $52,620). A 5% increase or decrease in the average selling price per gram less cost to sell would result in an increase or decrease in the fair value of the biological assets of $25,987 at June 30, 2019 (December 31, 2018 - $59,579).

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2019
INVENTORY
INVENTORY	7. INVENTORY The Company’s inventory is comprised of: June 30 December 31 $ $ Dried cannabis 19,748,293 5,778,176 Cannabis oils 951,476 337,314 Goods for resale 73,879 1,498 Supplies and consumables 639,083 655,537 21,412,731 6,772,525 Inventory expensed and included in cost of sales was $4,713,906 and $7,418,427, for three and six months ended June 30, 2019 (June 30, 2018 – $249,761 and $555,288). The unrealized gain due to the fair value change in biological assets included in cost of sales was $258,921 and $977,352 for three and six months ended June 30, 2019 (June 30, 2018 – gain of $978,893 and $1,371,884).

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT	6 Months Ended
	Jun. 30, 2019
PLANT AND EQUIPMENT
PLANT AND EQUIPMENT	8. PLANT AND EQUIPMENT Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Costs: Balance, December 31, 2017 — — 274,471 992,725 57,881 36,392 1,361,469 Additions — 6,747,648 1,407,177 1,457,537 138,641 566,928 10,317,931 Acquired Through Verdélite 476,041 5,265,894 — 237,793 73,642 257,753 6,311,123 Balance, December 31, 2018 476,041 12,013,542 1,681,648 2,688,055 270,164 861,073 17,990,523 Additions — 5,131,453 1,236,390 2,596,168 74,320 377,138 9,415,469 Acquired Through Naturals — — 33,984 — 3,271 63,553 100,808 Balance, June 30 2019 476,041 17,144,995 2,952,022 5,284,223 347,755 1,301,764 27,506,800 Accumulated Depreciation: Balance, December 31, 2017 — — 79,609 210,653 9,002 30,870 330,134 Additions — 153,563 75,074 336,932 67,524 61,307 694,400 Balance, December 31, 2018 — 153,563 154,683 547,585 76,526 92,177 1,024,534 Additions — 125,731 105,783 203,737 46,173 78,310 559,734 Balance, June 30 2019 — 279,294 260,466 751,322 122,699 170,487 1,584,268 Carrying value: June 30, 2019 476,041 16,865,701 2,691,556 4,532,901 225,056 1,131,277 25,922,532 December 31, 2018 476,041 11,859,979 1,526,965 2,140,470 193,638 768,896 16,965,989

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2019
INTANGIBLE ASSETS
INTANGIBLE ASSETS	9. INTANGIBLE ASSETS The Company’s intangible assets continuity is as follows: Distribution Health Canada Computer Patents Right License Software Total $ $ $ $ $ Cost: Balance, December 31, 2017 — — 2,922,096 62,135 2,984,231 Acquired through Verdélite — — 86,103,549 — 86,103,549 Additions 368,531 — — 133,032 501,563 Balance, December 31, 2018 368,531 — 89,025,645 195,167 89,589,343 Acquired through Naturals 89,259 4,802,000 148,765 1,168 5,041,192 Additions 200,323 — — 601,281 801,604 Balance, June 30, 2019 658,113 4,802,000 89,174,410 797,616 95,432,139 Distribution Health Canada Computer Patents Right License Software Total $ $ $ $ $ Accumulated amortization: Balance, December 31, 2017 — — 87,446 44,930 132,376 Additions — — 2,829,015 15,316 2,844,331 Balance, December 31, 2018 — — 2,916,461 60,246 2,976,707 Additions — — 1,839,895 85,932 1,925,827 Balance, June 30, 2019 — — 4,756,356 146,178 4,902,534 Distribution Health Canada Computer Patents Right License Software Total $ $ $ $ $ Net book value: June 30, 2019 658,113 4,802,000 84,418,054 651,438 90,529,605 December 31, 2018 368,531 — 86,109,184 134,921 86,612,636

INVESTMENT IN JOINT VENTURE

INVESTMENT IN JOINT VENTURE	6 Months Ended
	Jun. 30, 2019
INVESTMENT IN JOINT VENTURE
INVESTMENT IN JOINT VENTURE	10. INVESTMENT IN JOINT VENTURE On March 30, 2019, Pure Sunfarms exercised its option to acquire from Village Farms International, Inc. (“Village Farms”) a second 1.1 million square foot (25 acre) greenhouse (“Delta 2”) adjacent to Pure Sunfarms’ existing 1.1 million square foot greenhouse in Delta, BC. In accordance with the terms of the Pure Sunfarms joint venture agreement, Village Farms is contributing the Delta 2 facility to the joint venture and the Company has committed to contribute an aggregate of $25.0 million in cash, of which $8.2 million was paid during the six months ended June 30, 2019. The remaining balance of $16.8 million is recognized on the condensed interim consolidated statements of financial position in Payable to Joint Venture. Profits and losses resulting from upstream and downstream transactions between the Company and Pure Sunfarms are recognized only to the extent of unrelated investor's interests in the associates. Unrealized gains arising from transactions with the associate are eliminated. Unrealized losses resulting from transactions with the associate are also eliminated, but only to the extent that there is no evidence of impairment. The Company’s investment in Pure Sunfarms is as follows: $ Balance at December 31, 2018 25,660,842 Investment in Joint Venture 25,000,000 Transaction costs 290,000 Share of income 20,301,051 Balance at June 30, 2019 71,251,893 Summarized financial information for Pure Sunfarms is set out below: June 30 December 31 $ $ Non-current assets 108,611,519 67,263,020 Current assets (a) 100,575,197 20,414,439 Total assets 209,186,716 87,677,459 Non-current liabilities 22,320,310 2,688,273 Current liabilities 42,708,578 39,465,718 Total liabilities 65,028,888 42,153,991 (a) includes cash and cash equivalents 15,572,914 2,361,948 Six months ended Six months ended June 30 June 30 $ $ Sales 46,715,496 — Cost of Sales (b) 10,369,461 — Gross margin before fair value changes 36,346,035 — Change in fair value of biological asset (27,654,191) (422,012) Gross margin 64,000,226 422,012 Selling, general and administrative expenses 3,712,467 1,364,161 Income (loss) from operations 60,287,759 (942,149) Other (income) loss 354,130 (77,181) Income (loss) before taxes 59,933,629 (864,968) Provision for income taxes 11,299,269 — Net income (loss) 48,634,360 (864,968) (b) includes $516,839 of amortization expense Net Income (loss) 48,634,360 (864,968) Elimination of transactions with the Company (8,644,105) — Fair value adjustment 611,847 1,626,244 Adjusted net income 40,602,102 761,276 50% Share of income from joint venture 20,301,051 380,638 A reconciliation of the summarized financial information to the carrying amount of the investment in Pure Sunfarms is set out below: For the six For the twelve months ended months ended June 30 2019 December 31 2018 $ $ Total net assets of Pure Sunfarms 144,157,828 45,523,468 50% ownership interest held by the Company 72,078,914 22,761,734 2018 cumulative adjustments carried forward 2,669,470 — Fair value adjustment recognized during the period 305,923 3,964,388 Elimination of transactions with the Company during the period (4,322,053) (1,294,919) Transaction costs cumulative 519,639 229,639 Carrying amount of the investment 71,251,893 25,660,842 To date, Pure Sunfarms has not issued dividends. As a privately held company, there are no quoted market prices available for the shares of Pure Sunfarms.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2019
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	11. RELATED PARTY TRANSACTIONS With Emerald Health Sciences Inc. As of June 30, 2019, Emerald Health Sciences Inc. (“Sciences”) held an aggregate of 40,434,242 Common Shares, representing 27% (December 31, 2018 – 43,234,242 shares, representing 31%) of the issued and outstanding Common Shares and it also held 4,411,764 (December 31, 2018 – 4,411,764) common share purchase warrants of the Company. Sciences charged the Company $1,050,000 and $2,100,000 during the three and six months ended June 30, 2019 (June 30, 2018 - $1,050,000 and $2,100,000) for services related to financing, business development, investor relations and acquisition activities, in accordance with the amended management agreement: $562,500 and $1,125,000 were recognized as research and development costs and $487,500 and $975,000 were recognized as general and administrative fees, respectively. Sciences charged the Company $Nil during the three and six months ended June 30, 2019 (June 30, 2018 - $Nil) for invoices paid on behalf of the Company. As of June 30, 2019, the Company owed $1,507,314 (December 31, 2018 – $502,194) to Sciences for services provided. This amount is included in the due to related parties caption on the condensed interim consolidated statements of financial position and is non-interest bearing. As of June 30, 2019, Sciences owed the Company $31,421 (December 31, 2018 – $31,421) for invoices paid on behalf of Sciences, this amount is included in the due from related parties caption on the condensed interim consolidated statements of financial position and is non-interest bearing. In May 2019, the Company amended a previous loan agreement with Sciences pursuant to which Sciences agreed to loan up to $6,000,000 to the Company, in amounts and at times agreed to by the parties. Amounts loaned bear interest at 10% per annum and are repayable on demand. As of June 30, 2019, Sciences had advanced $5,100,000 (December 31, 2018 - $Nil) in funds to the Company and charged $47,642 (June 30, 2018 - $Nil) in interest, through this agreement. The amount owing is included in Due to Related Parties on the condensed interim consolidated statements of financial position. With the Company’s joint venture As of June 30, 2019, Pure Sunfarms owes the Company $863,801 (December 31, 2018 - $1,942,329) for expenditures made on behalf of the joint venture. As of June 30, 2019, the Company owes to Pure Sunfarms $3,222,336 (December 31, 2018 - $1,287,082) for inventory purchased from Pure Sunfarms, that was paid subsequent to June 30, 2019. These amounts are included in the respective Due To and Due From Related Parties on the condensed interim consolidated statements of financial position, and are non-interest bearing. The Company also contributed $13,000,000 in the form of an on-demand loan as described in the Company’s Annual Financial Statements. With a company controlled by the Company’s Executive Chairman During the year ended December 31, 2017, the Company entered into a 30-year lease with a company (the “Landlord”) that is controlled by Avtar Dhillon, MD, the Executive Chairman of the Company with respect to land in Metro Vancouver, British Columbia on which the Company is constructing its new production facility. During the three and six months ended June 30, 2019, the Company paid to the Landlord $84,904 and $169,808 (June 30, 2018 - $83,235 and $166,649) in rent and $Nil and $237 (June 30, 2018 - $Nil and $Nil) for invoices paid on behalf of the Company. The Landlord was reimbursed by the Company for $20,605 and $179,146 during the three and six months ended June 30, 2019 (June 30, 2018 - $14,979 and $40,699) for development fees and services related to construction of the Company’s new facility. As of June 30, 2019, the Company owed $4,671 (December 31, 2018 - $502) to the Landlord; this amount is included in Due to Related Parties on the condensed interim consolidated statements of financial position and is non-interest bearing. As at June 30, 2019, the Company recognized a lease obligation of $3,570,989 relating to the land in Metro Vancouver. This amount is included on the statements of financial position under “Lease Liability”. With a company whose CEO is also a director of the Company The Company holds 1,666,667 common shares and 1,666,667 common share purchase warrants of Avricore Health Inc, as described in the Company’s Annual Financial Statements. Naturals holds 3,030,303 common share purchase warrants of Avricore. Remuneration of directors and key management of the Company The remuneration awarded to directors and to senior key management including the Executive Chairman and President, the Chief Financial Officer and the Chief Operating Officer, includes the following expenses recognized during the period: For the three For the three For the six For the six months ended months ended months ended months ended June 30 2019 June 30 2018 June 30 2019 June 30 2018 $ $ $ $ Wage and short-term benefits 304,805 258,930 561,382 478,350 Share-based payments 2,495,360 949,773 2,852,707 1,065,763 2,800,165 1,208,703 3,414,089 1,544,113 Included in Due to Related Parties on the condensed interim consolidated statements of financial position at June 30, 2019 is $27,500 (December 31, 2018 - $16,614) due to related parties with respect to key management personnel and expense reimbursements and are non-interest bearing. In the event that senior key management employment agreements are terminated by the Company, other than for just cause, such officers are entitled to a minimum severance amount equal to six months of salary. These transactions are recorded at the amounts agreed upon between the two parties.

SHARE CAPITAL

SHARE CAPITAL	6 Months Ended
	Jun. 30, 2019
SHARE CAPITAL
SHARE CAPITAL	12. SHARE CAPITAL Authorized · Unlimited number of Common Shares without par value · Unlimited number of preferred shares without par value, issuable in series Issued · 149,442,944 Common Shares (December 31, 2018 – 141,443,116) · Nil preferred shares (December 31, 2018 - Nil) During the six months ended June 30, 2019 the outstanding share capital increased by 7,999,828 Common Shares due to the following transactions: · The Company filed a prospectus supplement in connection with an at-the-market equity program (“ATM Program”) that it established with GMP Securities L.P. (the “Agent”) during Q1 2019. In connection with the ATM Program, the Company entered into an equity distribution agreement with the Agent. The ATM Program allows the Company to issue Common Shares from treasury having an aggregate gross sales price of up to $39 million to the public from time to time, at the Company’s discretion, at the prevailing market price when issued on the TSXV or on any other marketplace for the Common Shares in Canada. The ATM Program is effective until the earlier of April 13, 2021 or completion of the sale of the maximum amount of shares thereunder. Sales of Common Shares will be made through “at-the-market distributions” as defined in National Instrument 44-102 – Shelf Distributions on the TSXV or on any other existing marketplace for the Common Shares in Canada. The Common Shares will be distributed at the prevailing market prices at the time of the sale and, as a result, prices may vary among purchasers and during the period of distribution . During the six months ended June 30, 2019, the Company issued an aggregate of 4,167,200 Common Shares for gross proceeds of $14,749,636 with an average price of $3.54. · Issued 2,129,707 shares with a value of $8,199,371 for the acquisition of Verd é lite as described in Note 4. · A total of 1,347,921 stock options were exercised ranging in exercise price from $0.175 to $3.07 for gross proceeds of $1,073,272. A total of 355,000 restricted share units vested and were settled. A total of 1,702,921 Common Shares were issued. Escrowed Common Shares The 4,955,947 shares issued as part of the purchase price of Verdélite were subject to an Escrow Agreement. Under the agreement, 50% of the shares issued to the Vendors of Verdélite were to remain in escrow until May 1, 2019. During the six months ended June 30, 2019, 4,955,947 Common Shares (December 31, 2018 – 4,955,947) were released from escrow (Note 4). Share based payments The Board of Directors has the discretion to determine to whom options will be granted, the number and exercise price of such options and the terms and time frames in which the options will vest and be exercisable. The exercise price of the options must be no less than the closing market price of the Common Shares on the day preceding the grant. Weighted Average Number of Options Exercise Price $ Balance, December 31, 2017 9,861,114 1.76 Granted 2,811,000 4.16 Forfeited (1,367,708) 3.62 Exercised (1,410,195) 0.85 Balance, December 31, 2018 9,894,211 2.31 Granted 5,748,000 4.05 Forfeited (685,709) 3.66 Exercised (1,347,921) 0.80 Balance, June 30, 2019 13,608,581 3.13 During the six-month period ended June 30, 2019, the Company granted 5,748,000 stock options to employees and consultants. The stock options granted had exercise prices between $2.83 and $4.15, have expiry dates of five years and vest over three years. The weighted average fair value of the stock options granted was $4.05. The weighted average trading share price of the options exercised during the six months ended June 30, 2019 was $3.33. The fair values of the options granted during the six-month periods ended June 30, 2019 and 2018 were determined on the date of the grant using the Black-Scholes option pricing model with the following assumptions: June 30 June 30 Risk free interest rate 1.39% - 1.85 % 1.73 - 2.11 Expected life of options (years) Expected annualized volatility 101.21%-105.68 % 80 % Expected dividend yield Nil Nil Weighted average Black-Scholes value of each option $ $ Volatility was determined by using the historical volatility of the Company. The expected life in years represents the period of time that options granted are expected to be outstanding. The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the options. Incentive stock options outstanding and exercisable at June 30, 2019 are summarized as follows: Outstanding Exercisable Weighted Weighted Range of Remaining average average exercise contractual exercise exercise prices Quantity life (years) price Quantity price $ $ $ 0.175 - 0.43 210,000 2.15 0.34 210,000 0.34 0.44 - 0.50 1,500,000 0.82 0.45 1,500,000 0.45 0.51 - 0.94 993,416 2.25 0.72 955,918 0.72 0.95 - 1.25 723,834 2.93 1.21 467,863 1.20 1.26 - 1.49 258,581 2.95 1.43 103,032 1.41 1.50 - 3.40 1,395,500 4.10 2.98 435,750 2.89 3.41 - 4.23 5,928,500 4.74 4.06 1,401,504 4.10 4.24 - 4.25 1,933,750 3.48 4.25 966,250 4.25 4.26 - 5.44 340,000 4.15 4.58 98,750 4.55 5.45 - 6.68 325,000 3.66 5.69 175,000 5.69 13,608,581 3.67 3.13 6,314,067 2.33 The Company recorded share-based compensation expense related to the incentive stock options of $5,925,310 and $7,762,887 for the three and six months ended June 30, 2019 (June 30, 2018 – $1,592,593 and $3,062,817). The expense has been charged to the condensed interim consolidated statements of loss and comprehensive loss. Restricted share units The Board of Directors has the discretion to determine to whom restricted share units (“RSUs”) will be granted, the number granted, and the terms and time frames in which the RSUs will vest and be settled. Weighted average fair value per Number of RSUs unit at issue $ Balance, December 31, 2017 825,000 3.73 Granted 5,000 5.67 Balance, December 31, 2018 830,000 3.74 Granted 475,000 4.15 Settled (355,000) 4.27 Balance, June 30, 2019 950,000 3.76 During the six months ended June 30, 2019, the Company issued 475,000 RSUs to various employees and consultants, that vest over two years, on April 2, 2020 and April 2, 2021 and settle in Common Shares. The Company recorded share-based compensation expense related to the RSUs of $495,815 and $680,852 for the three and six months ended June 30, 2019 (June 30, 2018 – $489,068 and $972,891) to the condensed interim consolidated statements of loss and comprehensive loss.

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2019
WARRANTS
WARRANTS	13. WARRANTS Weighted Number of Average Warrants Exercise Price $ Balance, December 31, 2017 9,707,677 0.80 Issued in January 2018 3,000,000 6.00 Issued in February 2018 3,000,000 7.00 Issued in May 2018 4,000,000 5.20 Exercised (8,239,863) 2.65 Expired (3,056,050) 6.91 Balance, December 31, 2018 8,411,764 2.92 Balance, June 30, 2019 8,411,764 2.92 Expire: November 2021 4,411,764 0.85 November 2019 4,000,000 5.20 Balance, June 30, 2019 8,411,764 2.92

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	6 Months Ended
	Jun. 30, 2019
FINANCIAL INSTRUMENTS
FINANCIAL INSTRUMENTS	14. FINANCIAL INSTRUMENTS The classification of the Company’s financial instruments, as well as their carrying amounts and fair values, are as follows: June 30, 2019 December 31, 2018 Fair Value Carrying Value Fair Value Carrying Value $ $ $ $ Financial Assets FVTPL Long-term investment 179,390 179,390 282,509 282,509 Amortized cost Cash and cash equivalents 2,614,727 2,614,727 36,042,090 36,042,090 Accounts receivable 5,175,670 5,175,670 3,579,271 3,579,271 Due from related parties 13,895,221 13,895,221 14,973,749 14,973,749 Refundable deposits 196,391 196,391 2,196,391 2,196,391 Financial Liabilities Amortized cost Accounts payable and accrued liabilities 12,208,468 12,208,468 9,634,464 9,634,464 Current portion of long-term debt — — 2,503,064 2,503,064 Deferred payment 10,094,520 10,094,520 22,226,565 22,226,565 Payable to joint venture 16,810,000 16,810,000 — — Due to related parties 10,400,227 10,400,227 1,806,393 1,806,393 The carrying value of the cash and cash equivalents, accounts receivable (excluding statutory receivable balances), due from related parties, refundable deposits, accounts payable and accrued liabilities, current portion of long-term debt, deferred payment, payable to joint venture and amounts due to related parties, approximate the fair value because of the short-term nature of these instruments. Fair value hierarchy – financial instruments recorded at fair value at the statement of financial position dates are classified using the fair value hierarchy, which reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: Level 1 – Valuation based on quoted prices unadjusted in active markets for identical assets or liabilities. Level 2 – Valuation techniques based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 – Valuation techniques using inputs for the asset or liability that are not based on observable market data. There have been no transfers between fair value levels during the period. The Company’s financial instruments that are recorded at fair value are presented in the following table: Fair Value Measurement Level 1 Level 2 Level 3 Total $ $ $ $ As at June 30, 2019 Financial Assets Long-term investments 100,000 79,390 — 179,390 As at December 31, 2018 Financial Assets Long-term investments 166,667 115,842 — 282,509 The Company is exposed to varying degrees to a variety of financial instrument related risks: Currency risk The Company’s functional and presentation currency is the Canadian dollar and major purchases are transacted in Canadian dollars. As a result, the Company’s exposure to foreign currency risk is minimal. Credit risk Credit risk is the risk of an unexpected loss to the Company if a customer or third-party to a financial instrument fails to meet its contractual obligations. The Company’s maximum exposure to credit risk as at June 30, 2019 is the carrying value of its financial assets. The Company’s cash and redeemable short-term investment certificates are largely held in large Canadian financial institutions. The Company does not have any asset backed commercial paper. The Company maintains cash deposits with Schedule A financial institutions, which from time to time may exceed federally insured limits. With regards to receivables, the Company is not exposed to significant credit risk as the Company’s sales are to government bodies or are typically paid at the time of the transaction. The Company provides credit to some of its customers in the normal course of business 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 June 30, 2019, the Company had negative working capital of $4,200,753 (December 31, 2018 – positive working capital of $27,612,457). The Company’s ability to continue as a going concern is dependent on management’s ability to raise required funding through future equity issuances and through short term borrowing. The Company manages its liquidity risk by forecasting cash flows from operations and anticipating any investing and financing activities. Management and the Board of Directors are actively involved in the review, planning and approval of significant expenditures and commitments.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	6 Months Ended
	Jun. 30, 2019
CAPITAL MANAGEMENT
CAPITAL MANAGEMENT	15. CAPITAL MANAGEMENT The Company’s objective when managing its capital is to ensure sufficient equity financing to fund its planned operations in a way that maximizes the shareholder return given the assumed risks of its operations. The Company considers shareholders’ equity as capital. Through the ongoing management of its capital, the Company will modify the structure of its capital based on changing economic conditions. In doing so, the Company may issue new shares. Annual budgeting is the primary tool used to manage the Company’s capital. Updates are made as necessary to both capital expenditure and operational budgets in order to adapt to changes in risk factors, proposed expenditure programs and market conditions.

SEGMENTED INFORMATION

SEGMENTED INFORMATION	6 Months Ended
	Jun. 30, 2019
SEGMENTED INFORMATION
SEGMENTED INFORMATION	16. SEGMENTED INFORMATION Segment reporting is prepared on the same basis that the Company’s President, who is the Company’s Chief Operating Decision Maker, manages the business, makes resource allocation decisions and assesses performance. The Company operates in one reportable segment, being the production and sale of cannabis and in one geographical location, Canada. Cannabis Other Total $ $ $ For the three months ended June 30, 2019 Sales 4,975,864 94,243 5,070,107 Interest revenue (118,960) 283,787 164,827 Loss from operations 10,605,523 3,172,728 13,778,251 Net (income) loss and comprehensive (income) loss (3,072,949) 3,525,680 452,731 Share of income from joint venture (14,488,832) — (14,488,832) For the six months ended June 30, 2019 Sales 7,585,423 94,243 7,679,666 Interest revenue (48,591) 851,728 803,137 Loss from operations 14,104,906 9,591,477 23,696,383 Net (income) loss and comprehensive (income) loss (5,403,561) 9,504,975 4,101,414 Share of income from joint venture (20,301,051) — (20,301,051) Cannabis Other Total $ $ $ For the three months ended June 30, 2018 Sales 284,262 — 284,262 Interest revenue — 274,436 274,436 Loss from operations 1,462,406 5,378,967 6,841,373 Net loss and comprehensive loss 780,274 4,830,696 5,610,970 Share of income from joint venture (682,431) — (682,431) For the six months ended June 30, 2018 Sales 657,480 — 657,480 Interest revenue — 524,500 524,500 Loss from operations 2,111,738 9,642,642 11,754,380 Net loss and comprehensive loss 1,731,400 8,924,990 10,656,390 Share of income from joint venture (380,638) — (380,638)

SALES

SALES	6 Months Ended
	Jun. 30, 2019
SALES
SALES	17. SALES A summary of the Company’s sales by product line is provided in the table below: For the three For the three For the six For the six months ended months ended months ended months ended June 30 2019 June 30 2018 June 30 2019 June 30 2018 $ $ $ $ Dried Cannabis 2,789,666 136,408 5,064,897 288,659 Cannabis Oils 2,182,174 141,308 2,514,701 355,180 Other 98,267 6,546 100,068 13,641 Total 5,070,107 284,262 7,679,666 657,480 During the six months ended June 30, 2019, the Company earned approximately 55% of gross revenues from three major customers, all being Crown Corporations (June 30, 2018 – $Nil).

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	6 Months Ended
	Jun. 30, 2019
GENERAL AND ADMINISTRATIVE EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSES	18. GENERAL AND ADMINISTRATIVE EXPENSES For the three For the three For the six For the six months ended months ended months ended months ended June 30 2019 June 30 2018 June 30 2019 June 30 2018 $ $ $ $ Professional, director and consulting fees 1,318,333 1,735,264 2,393,259 3,285,673 Corporate communications and media 399,722 445,273 984,550 793,042 Wages and benefits 1,231,709 652,459 2,629,210 1,034,071 Office and general 203,705 389,496 1,232,622 646,323 Travel and accommodations 188,081 122,086 243,389 197,475 Total general and administrative expenses 3,341,550 3,344,578 7,483,030 5,956,584

LEASES

LEASES	6 Months Ended
	Jun. 30, 2019
LEASES
LEASES	19. LEASES The Company’s leases consist primarily of land, office space, as well as miscellaneous production and other equipment. Information about the right-of-use assets and associated lease liabilities are seen below. a) Right-of-Use Assets ROU - Land use ROU - ROU - Rights Buildings Equipment Total $ $ $ $ Costs: Balance, applied January 1, 2019 3,634,227 1,371,759 178,179 5,184,165 Additions — — 21,238 21,238 Balance, June 30, 2019 3,634,227 1,371,759 199,417 5,205,403 Accumulated Depreciation: Balance, applied January 1, 2019 181,711 449,664 22,560 653,935 Amortization during period 60,570 109,488 17,833 187,891 Balance, June 30, 2019 242,281 559,152 40,393 841,826 Carrying value: June 30, 2019 3,391,946 812,607 159,024 4,363,577 December 31, 2018 — — — — b) Lease Liabilities The following table reconciles the opening and ending balances of the lease liabilities: $ Lease liabilities recognized at January 1, 2019 4,729,324 Lease liability additions during the period ended June 30, 2019 23,345 Lease payments (314,671) Interest incurred 175,975 Balance, June 30, 2019 4,613,973 The company expects the following maturities of its undiscounted lease liabilities: Contractual Undiscounted Cash Flows: $ Within 1 year 580,451 1 - <3 years 1,718,534 3 - <5 years 770,195 Over 5 years 7,066,668 Balance, June 30, 2019 10,135,848

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD	6 Months Ended
	Jun. 30, 2019
EVENTS AFTER THE REPORTING PERIOD
EVENTS AFTER THE REPORTING PERIOD	20. EVENTS AFTER THE REPORTING PERIOD Subsequent to June 30, 2019, the Company granted 617,500 options to purchase Common Shares with exercise prices between $2.39 and $3.47. These options vest over three years with an expiry date five years from the grant date. On July 5, 2019, subsequent to the reporting period, the loan agreement with Sciences was amended to increase the loan agreement from $6 million to $15 million and the rate of interest charged was increased to 12%. To date, the Company has drawn a total of $10.7 million and accrued interest of $0.2 million. On August 28, 2019, the Company announced that it had entered into a binding term sheet with a single Canadian institutional accredited investor (the “Investor”) under which the Investor has agreed, subject to certain customary conditions, to purchase 2,500 secured convertible debentures units (the “Convertible Debentures Units”) of the Company at a price of $10,000 per Convertible Debenture Unit (the “Issue Price”) for gross proceeds of $25,000,000 (the “Offering”). The Convertible Debentures Units have a maturity date of 24 months from their date of issue (the “Maturity Date”) and will bear interest (at the option of the Company, payable in cash or shares) from their date of issue at 5.0% per annum, accrued and payable semi-annually on June 30 and December 31 of each year. The final terms of the Convertible Debentures will be determined by negotiation between the Company and the Investor and will include certain covenants relating to the business of the Company. The Convertible Debentures will be convertible, at the option of the holder, into Common Shares at any time prior to the close of business on the last business day immediately preceding the Maturity Date. The Convertible Debentures will have a conversion price of $2.00 per Common Share (the “Conversion Price”), being a 14% premium to the closing price of the Common Shares on August 27, 2019 on the TSXV. If at any time prior to the maturity date of the Convertible Debentures, the volume weighted average trading price of the Common Shares on the TSXV is greater than $3.50 for 15 consecutive trading days, the Company may force the conversion of the principal amount of the then outstanding Convertible Debentures at the Conversion Price and any accrued and outstanding interest, provided the Company gives 30 days' notice of such conversion to the holder. Each Warrant will be exercisable to purchase one Common Share at an exercise price of $2.25 per share, for a period of 24 months from the date of issue. If at any time prior to the expiry date of the Warrants, the volume weighted average trading price of the Common Shares on the TSXV is greater than $3.50 for 15 consecutive trading days, the Company may deliver a notice to the holder of Warrants accelerating the expiry date of the Warrants to the date that is 30 days following the date of such notice.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2019
BASIS OF PRESENTATION
Schedule of summary of subsidiaries	Ownership Interest Ownership Interest as at June 30 as at December 31 Name of Entity Emerald Health Therapeutics Canada Inc. (EHTC) 100 % 100 % Emerald Health Naturals Inc. (Naturals) 51 % — Avalite Sciences Inc. (Avalite) 100 % 100 % Pure Sunfarms Corp. (Pure Sunfarms) 50 % 50 % Verdélite Sciences Inc. (Verdélite) 100 % 100 % Verdélite Property Holdings Inc. 100 % 100 %

NEW ACCOUNTING PRONOUNCEMENTS (

NEW ACCOUNTING PRONOUNCEMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
NEW ACCOUNTING PRONOUNCEMENTS
Schedule of impact on lease liability	$ Operating Lease commitments at December 31, 2018 10,298,432 Undiscounted operating lease payments at January 1, 2019 10,298,432 Effect of discounting using the incremental borrowing rates at January 1, 2019 (5,569,108) Lease Liabilities Recognized January 1, 2019 4,729,324 Initial Recognition of ROU assets at application date 5,184,165 Accumulated Depreciation as at application date (653,935) Net right-of-use assets recognized at January 1, 2019 4,530,230

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2019
ACQUISITIONS
Schedule of purchase price of acquisition at fair value	Net assets acquired Asset fair value Relative fair value $ $ 3 Natural Product Numbers 90,000 89,259 Plant and Equipment 102,824 101,976 Health Canada NHP Site License 150,000 148,765 342,824 340,000

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	6 Months Ended
	Jun. 30, 2019
ACCOUNTS RECEIVABLE
Schedule of accounts receivable	June 30 December 31 $ $ Goods and services tax refund receivable 2,380,397 2,519,789 Trade receivables 2,658,764 801,756 Other receivables 136,509 257,726 5,175,670 3,579,271

BIOLOGICAL ASSETS (Tables)

BIOLOGICAL ASSETS (Tables)	6 Months Ended
	Jun. 30, 2019
BIOLOGICAL ASSETS
Schedule of reconciliation of changes in biological assets	June 30 December 31 $ $ Carrying amount, beginning of year 1,088,528 114,559 Effect of unrealized changes in fair value of biological assets 977,352 2,818,442 Biological assets purchased — 3,841 Biological assets sold — (133,680) Transferred to inventory upon harvest (1,085,123) (1,714,634) Carrying amount, end of period 980,757 1,088,528

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2019
INVENTORY
Schedule of inventories	June 30 December 31 $ $ Dried cannabis 19,748,293 5,778,176 Cannabis oils 951,476 337,314 Goods for resale 73,879 1,498 Supplies and consumables 639,083 655,537 21,412,731 6,772,525

PLANT AND EQUIPMENT (Tables)

PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2019
PLANT AND EQUIPMENT
Schedule of property and equipment	Production, Lab Leasehold and Growing Other Land Buildings Improvement Equipment Computers Equipment Total $ $ $ $ $ $ $ Costs: Balance, December 31, 2017 — — 274,471 992,725 57,881 36,392 1,361,469 Additions — 6,747,648 1,407,177 1,457,537 138,641 566,928 10,317,931 Acquired Through Verdélite 476,041 5,265,894 — 237,793 73,642 257,753 6,311,123 Balance, December 31, 2018 476,041 12,013,542 1,681,648 2,688,055 270,164 861,073 17,990,523 Additions — 5,131,453 1,236,390 2,596,168 74,320 377,138 9,415,469 Acquired Through Naturals — — 33,984 — 3,271 63,553 100,808 Balance, June 30 2019 476,041 17,144,995 2,952,022 5,284,223 347,755 1,301,764 27,506,800 Accumulated Depreciation: Balance, December 31, 2017 — — 79,609 210,653 9,002 30,870 330,134 Additions — 153,563 75,074 336,932 67,524 61,307 694,400 Balance, December 31, 2018 — 153,563 154,683 547,585 76,526 92,177 1,024,534 Additions — 125,731 105,783 203,737 46,173 78,310 559,734 Balance, June 30 2019 — 279,294 260,466 751,322 122,699 170,487 1,584,268 Carrying value: June 30, 2019 476,041 16,865,701 2,691,556 4,532,901 225,056 1,131,277 25,922,532 December 31, 2018 476,041 11,859,979 1,526,965 2,140,470 193,638 768,896 16,965,989

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2019
INTANGIBLE ASSETS
Schedule of intangible assets	Distribution Health Canada Computer Patents Right License Software Total $ $ $ $ $ Cost: Balance, December 31, 2017 — — 2,922,096 62,135 2,984,231 Acquired through Verdélite — — 86,103,549 — 86,103,549 Additions 368,531 — — 133,032 501,563 Balance, December 31, 2018 368,531 — 89,025,645 195,167 89,589,343 Acquired through Naturals 89,259 4,802,000 148,765 1,168 5,041,192 Additions 200,323 — — 601,281 801,604 Balance, June 30, 2019 658,113 4,802,000 89,174,410 797,616 95,432,139 Distribution Health Canada Computer Patents Right License Software Total $ $ $ $ $ Accumulated amortization: Balance, December 31, 2017 — — 87,446 44,930 132,376 Additions — — 2,829,015 15,316 2,844,331 Balance, December 31, 2018 — — 2,916,461 60,246 2,976,707 Additions — — 1,839,895 85,932 1,925,827 Balance, June 30, 2019 — — 4,756,356 146,178 4,902,534 Distribution Health Canada Computer Patents Right License Software Total $ $ $ $ $ Net book value: June 30, 2019 658,113 4,802,000 84,418,054 651,438 90,529,605 December 31, 2018 368,531 — 86,109,184 134,921 86,612,636

INVESTMENT IN JOINT VENTURE (Ta

INVESTMENT IN JOINT VENTURE (Tables)	6 Months Ended
	Jun. 30, 2019
INVESTMENT IN JOINT VENTURE
Schedule of investment activities	$ Balance at December 31, 2018 25,660,842 Investment in Joint Venture 25,000,000 Transaction costs 290,000 Share of income 20,301,051 Balance at June 30, 2019 71,251,893
Summarized financial information about joint venture	June 30 December 31 $ $ Non-current assets 108,611,519 67,263,020 Current assets (a) 100,575,197 20,414,439 Total assets 209,186,716 87,677,459 Non-current liabilities 22,320,310 2,688,273 Current liabilities 42,708,578 39,465,718 Total liabilities 65,028,888 42,153,991 (a) includes cash and cash equivalents 15,572,914 2,361,948 Six months ended Six months ended June 30 June 30 $ $ Sales 46,715,496 — Cost of Sales (b) 10,369,461 — Gross margin before fair value changes 36,346,035 — Change in fair value of biological asset (27,654,191) (422,012) Gross margin 64,000,226 422,012 Selling, general and administrative expenses 3,712,467 1,364,161 Income (loss) from operations 60,287,759 (942,149) Other (income) loss 354,130 (77,181) Income (loss) before taxes 59,933,629 (864,968) Provision for income taxes 11,299,269 — Net income (loss) 48,634,360 (864,968) (b) includes $516,839 of amortization expense Net Income (loss) 48,634,360 (864,968) Elimination of transactions with the Company (8,644,105) — Fair value adjustment 611,847 1,626,244 Adjusted net income 40,602,102 761,276 50% Share of income from joint venture 20,301,051 380,638
Schedule of reconciliation of summarized financial information about joint venture	For the six For the twelve months ended months ended June 30 2019 December 31 2018 $ $ Total net assets of Pure Sunfarms 144,157,828 45,523,468 50% ownership interest held by the Company 72,078,914 22,761,734 2018 cumulative adjustments carried forward 2,669,470 — Fair value adjustment recognized during the period 305,923 3,964,388 Elimination of transactions with the Company during the period (4,322,053) (1,294,919) Transaction costs cumulative 519,639 229,639 Carrying amount of the investment 71,251,893 25,660,842

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2019
RELATED PARTY TRANSACTIONS
Disclosure of information about key management personnel [text block]	For the three For the three For the six For the six months ended months ended months ended months ended June 30 2019 June 30 2018 June 30 2019 June 30 2018 $ $ $ $ Wage and short-term benefits 304,805 258,930 561,382 478,350 Share-based payments 2,495,360 949,773 2,852,707 1,065,763 2,800,165 1,208,703 3,414,089 1,544,113

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2019
SHARE CAPITAL
Schedule of share based payments	Weighted Average Number of Options Exercise Price $ Balance, December 31, 2017 9,861,114 1.76 Granted 2,811,000 4.16 Forfeited (1,367,708) 3.62 Exercised (1,410,195) 0.85 Balance, December 31, 2018 9,894,211 2.31 Granted 5,748,000 4.05 Forfeited (685,709) 3.66 Exercised (1,347,921) 0.80 Balance, June 30, 2019 13,608,581 3.13
Schedule of option pricing model	June 30 June 30 Risk free interest rate 1.39% - 1.85 % 1.73 - 2.11 Expected life of options (years) Expected annualized volatility 101.21%-105.68 % 80 % Expected dividend yield Nil Nil Weighted average Black-Scholes value of each option $ $
Schedule of incentive stock options outstanding and exercisable	Outstanding Exercisable Weighted Weighted Range of Remaining average average exercise contractual exercise exercise prices Quantity life (years) price Quantity price $ $ $ 0.175 - 0.43 210,000 2.15 0.34 210,000 0.34 0.44 - 0.50 1,500,000 0.82 0.45 1,500,000 0.45 0.51 - 0.94 993,416 2.25 0.72 955,918 0.72 0.95 - 1.25 723,834 2.93 1.21 467,863 1.20 1.26 - 1.49 258,581 2.95 1.43 103,032 1.41 1.50 - 3.40 1,395,500 4.10 2.98 435,750 2.89 3.41 - 4.23 5,928,500 4.74 4.06 1,401,504 4.10 4.24 - 4.25 1,933,750 3.48 4.25 966,250 4.25 4.26 - 5.44 340,000 4.15 4.58 98,750 4.55 5.45 - 6.68 325,000 3.66 5.69 175,000 5.69 13,608,581 3.67 3.13 6,314,067 2.33
Schedule of Restricted share units (RSUs)	Weighted average fair value per Number of RSUs unit at issue $ Balance, December 31, 2017 825,000 3.73 Granted 5,000 5.67 Balance, December 31, 2018 830,000 3.74 Granted 475,000 4.15 Settled (355,000) 4.27 Balance, June 30, 2019 950,000 3.76

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2019
WARRANTS
Schedule of warrants	Weighted Number of Average Warrants Exercise Price $ Balance, December 31, 2017 9,707,677 0.80 Issued in January 2018 3,000,000 6.00 Issued in February 2018 3,000,000 7.00 Issued in May 2018 4,000,000 5.20 Exercised (8,239,863) 2.65 Expired (3,056,050) 6.91 Balance, December 31, 2018 8,411,764 2.92 Balance, June 30, 2019 8,411,764 2.92 Expire: November 2021 4,411,764 0.85 November 2019 4,000,000 5.20 Balance, June 30, 2019 8,411,764 2.92

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
FINANCIAL INSTRUMENTS
Schedule of fair value measurement of assets and liabilities	June 30, 2019 December 31, 2018 Fair Value Carrying Value Fair Value Carrying Value $ $ $ $ Financial Assets FVTPL Long-term investment 179,390 179,390 282,509 282,509 Amortized cost Cash and cash equivalents 2,614,727 2,614,727 36,042,090 36,042,090 Accounts receivable 5,175,670 5,175,670 3,579,271 3,579,271 Due from related parties 13,895,221 13,895,221 14,973,749 14,973,749 Refundable deposits 196,391 196,391 2,196,391 2,196,391 Financial Liabilities Amortized cost Accounts payable and accrued liabilities 12,208,468 12,208,468 9,634,464 9,634,464 Current portion of long-term debt — — 2,503,064 2,503,064 Deferred payment 10,094,520 10,094,520 22,226,565 22,226,565 Payable to joint venture 16,810,000 16,810,000 — — Due to related parties 10,400,227 10,400,227 1,806,393 1,806,393
Schedule of financial instruments	Fair Value Measurement Level 1 Level 2 Level 3 Total $ $ $ $ As at June 30, 2019 Financial Assets Long-term investments 100,000 79,390 — 179,390 As at December 31, 2018 Financial Assets Long-term investments 166,667 115,842 — 282,509

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2019
SEGMENTED INFORMATION
Schedule of segmented information	Cannabis Other Total $ $ $ For the three months ended June 30, 2019 Sales 4,975,864 94,243 5,070,107 Interest revenue (118,960) 283,787 164,827 Loss from operations 10,605,523 3,172,728 13,778,251 Net (income) loss and comprehensive (income) loss (3,072,949) 3,525,680 452,731 Share of income from joint venture (14,488,832) — (14,488,832) For the six months ended June 30, 2019 Sales 7,585,423 94,243 7,679,666 Interest revenue (48,591) 851,728 803,137 Loss from operations 14,104,906 9,591,477 23,696,383 Net (income) loss and comprehensive (income) loss (5,403,561) 9,504,975 4,101,414 Share of income from joint venture (20,301,051) — (20,301,051) Cannabis Other Total $ $ $ For the three months ended June 30, 2018 Sales 284,262 — 284,262 Interest revenue — 274,436 274,436 Loss from operations 1,462,406 5,378,967 6,841,373 Net loss and comprehensive loss 780,274 4,830,696 5,610,970 Share of income from joint venture (682,431) — (682,431) For the six months ended June 30, 2018 Sales 657,480 — 657,480 Interest revenue — 524,500 524,500 Loss from operations 2,111,738 9,642,642 11,754,380 Net loss and comprehensive loss 1,731,400 8,924,990 10,656,390 Share of income from joint venture (380,638) — (380,638)

SALES (Tables)

SALES (Tables)	6 Months Ended
	Jun. 30, 2019
SALES
Schedule of sales by product line	For the three For the three For the six For the six months ended months ended months ended months ended June 30 2019 June 30 2018 June 30 2019 June 30 2018 $ $ $ $ Dried Cannabis 2,789,666 136,408 5,064,897 288,659 Cannabis Oils 2,182,174 141,308 2,514,701 355,180 Other 98,267 6,546 100,068 13,641 Total 5,070,107 284,262 7,679,666 657,480

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2019
GENERAL AND ADMINISTRATIVE EXPENSES
Schedule of general and administrative expenses	For the three For the three For the six For the six months ended months ended months ended months ended June 30 2019 June 30 2018 June 30 2019 June 30 2018 $ $ $ $ Professional, director and consulting fees 1,318,333 1,735,264 2,393,259 3,285,673 Corporate communications and media 399,722 445,273 984,550 793,042 Wages and benefits 1,231,709 652,459 2,629,210 1,034,071 Office and general 203,705 389,496 1,232,622 646,323 Travel and accommodations 188,081 122,086 243,389 197,475 Total general and administrative expenses 3,341,550 3,344,578 7,483,030 5,956,584

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2019
LEASES
Schedule of associated lease liabilities	ROU - Land use ROU - ROU - Rights Buildings Equipment Total $ $ $ $ Costs: Balance, applied January 1, 2019 3,634,227 1,371,759 178,179 5,184,165 Additions — — 21,238 21,238 Balance, June 30, 2019 3,634,227 1,371,759 199,417 5,205,403 Accumulated Depreciation: Balance, applied January 1, 2019 181,711 449,664 22,560 653,935 Amortization during period 60,570 109,488 17,833 187,891 Balance, June 30, 2019 242,281 559,152 40,393 841,826 Carrying value: June 30, 2019 3,391,946 812,607 159,024 4,363,577 December 31, 2018 — — — —
Schedule of lease liabilities	The following table reconciles the opening and ending balances of the lease liabilities: $ Lease liabilities recognized at January 1, 2019 4,729,324 Lease liability additions during the period ended June 30, 2019 23,345 Lease payments (314,671) Interest incurred 175,975 Balance, June 30, 2019 4,613,973
Schedule of maturity analysis of operating lease payments	Contractual Undiscounted Cash Flows: $ Within 1 year 580,451 1 - <3 years 1,718,534 3 - <5 years 770,195 Over 5 years 7,066,668 Balance, June 30, 2019 10,135,848

NATURE AND CONTINUANCE OF OPE_2

NATURE AND CONTINUANCE OF OPERATIONS (Details) - CAD ($)	6 Months Ended
	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of subsidiaries [line items]
Accumulated deficit	$ (56,773,926)	$ 199,093	$ (52,855,947)
Gross proceeds of Borrowing	3,908,911
Increase (decrease) in working capital	4,200,752
Delta 2 [Member]
Disclosure of subsidiaries [line items]
Liabilities incurred	$ 16,810,000

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Emerald Health Therapeutics Canada Inc. ("EHTC")
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%
Emerald Health Naturals Inc [Member]
Disclosure of subsidiaries [line items]
Ownership Interest	51.00%	0.00%
Avalite Sciences Inc. ("Avalite")
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%
Pure Sunfarms Corp. ("Pure Sunfarms")
Disclosure of subsidiaries [line items]
Ownership Interest	50.00%	50.00%
Verdelite Sciences Inc
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%
Verdelite Property Holdings Inc.
Disclosure of subsidiaries [line items]
Ownership Interest	100.00%	100.00%

NEW ACCOUNTING PRONOUNCEMENTS_2

NEW ACCOUNTING PRONOUNCEMENTS (Details) - CAD ($)	Jun. 30, 2019	Jan. 01, 2019
NEW ACCOUNTING PRONOUNCEMENTS
Operating Lease commitments at December 31, 2018	$ 10,298,432
Undiscounted operating lease payments at January 1, 2019	10,298,432
Effect of discounting using the incremental borrowing rates at January 1, 2019	(5,569,108)
Lease Liabilities Recognized January 1, 2019		$ 4,729,324
Initial Recognition of ROU assets at application date	5,184,165
Accumulated Depreciation as at application date	(653,935)
Net right-of-use assets recognized at January 1, 2019	$ 4,530,230

NEW ACCOUNTING PRONOUNCEMENTS -

NEW ACCOUNTING PRONOUNCEMENTS - Additional Information (Details) - CAD ($)	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Retained earnings	$ (56,773,926)	$ 199,093	$ (52,855,947)
Bottom of range
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognized at date of initial application of IFRS 16	6.00%
Top of range
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognized at date of initial application of IFRS 16	8.00%

ACQUISITIONS (Details)

ACQUISITIONS (Details)	Jun. 30, 2019CAD ($)
Asset Fair Value [Member]
Disclosure Of Acquisitions [Line Items]
3 Natural Product Numbers	$ 90,000
Plant and Equipment	102,824
Health Canada NHP Site License	150,000
Total	342,824
Relative Fair Value [Member]
Disclosure Of Acquisitions [Line Items]
3 Natural Product Numbers	89,259
Plant and Equipment	101,976
Health Canada NHP Site License	148,765
Total	$ 340,000

ACQUISITIONS - Additonal Inform

ACQUISITIONS - Additonal Information (Details)	May 30, 2019CAD ($)	May 01, 2019CAD ($)$ / shares	Jan. 10, 2019CAD ($)	Jan. 10, 2019USD ($)	May 02, 2018CAD ($)shares	Dec. 31, 2018CAD ($)	Jun. 30, 2019CAD ($)	May 31, 2019	Jan. 10, 2019CAD ($)	May 15, 2018CAD ($)
Gab Innovations Inc [Member]
Disclosure of detailed information about business combination [line items]
Cash									$ 340,000
Cash Consideration Transferred			$ 200,000
Verdelite Sciences Inc. [Member]
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired					100.00%
Cash	$ 5,000,000									$ 22,500,000
Percentage of acquisitions adjustment payable in cash					50.00%
Percentage of acquisitions adjustment payable in common shares					50.00%
Number of share issued in acquisition		2,129,707
Amount of remaining total consideration transferred		$ 7,500,000				$ 45,000,000
Number of share held in escrow | shares					4,955,947
Total consideration					$ 90,000,000
Amount of remaining cash is payable in acquisition	15,000,000				$ 22,300,000
Discount on weighted average share price		10.00%
Deemed share price | $ / shares		$ 3.52
Fair value (per share) | $ / shares		$ 3.85
Loss on remeasurement of fair value of equity issued		$ (864,229)
Initially recorded liability		22,300,000
Remaining Cash Payable Amount		14,800,000
Working capital adjustments		22,500,000
Loss recognized on renegotiation		$ (164,857)
Monthly payments commencing mid July through to mid November 2019	1,000,000
Final payable plus accrued interest	$ 5,000,000
Rate of interest								10.00%
Borrowings							$ 10,094,520
Emerald Health Naturals Inc. [Member]
Disclosure of detailed information about business combination [line items]
Percentage Of Ownership For Product Line				49.00%
Emerald Health Bioceuticals, Inc. ("EHB")
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired				51.00%					51.00%
Equity interests of acquirer				$ 5,000,000

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - CAD ($)	Jun. 30, 2019	Dec. 31, 2018
ACCOUNTS RECEIVABLE
Goods and services tax refund receivable	$ 2,380,397	$ 2,519,789
Trade receivables	2,658,764	801,756
Other receivables	136,509	257,726
Total accounts receivable	$ 5,175,670	$ 3,579,271

BIOLOGICAL ASSETS (Details)

BIOLOGICAL ASSETS (Details) - CAD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
BIOLOGICAL ASSETS
Carrying amount, beginning of year	$ 1,088,528	$ 114,559
Effect of unrealized changes in fair value of biological assets	977,352	2,818,442
Biological assets purchased	0	3,841
Biological assets sold	0	(133,680)
Transferred to inventory upon harvest	(1,085,123)	(1,714,634)
Carrying amount, end of period	$ 980,757	$ 1,088,528

BIOLOGICAL ASSETS - Additional

BIOLOGICAL ASSETS - Additional Information (Details) - CAD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about biological assets [line items]
Biological assets	$ 980,757	$ 1,088,528	$ 114,559
Percentage of biological assets complete as to next expected harvest date	40.00%
Percentage of biological assets average stage of completion		39.00%
Sensitivity analysis, Impact of 5% increase (decrease) in estimated yield of cannabis per plant, Increase (decrease) in fair value of biological assets	$ 18,200	$ 52,620
Sensitivity analysis, Impact of 5% increase (decrease) in average selling price per gram less cost to sell, Increase (decrease) in fair value of biological assets	25,987	59,579
Cannabis seeds
Disclosure of detailed information about biological assets [line items]
Biological assets	28,745	28,570
Cannabis plants
Disclosure of detailed information about biological assets [line items]
Biological assets	$ 952,012	$ 1,059,958

INVENTORY (Details)

INVENTORY (Details) - CAD ($)	Jun. 30, 2019	Dec. 31, 2018
INVENTORY
Dried cannabis	$ 19,748,293	$ 5,778,176
Cannabis oils	951,476	337,314
Goods for resale	73,879	1,498
Supplies and consumables	639,083	655,537
Total current inventories	$ 21,412,731	$ 6,772,525

INVENTORY - Additional Informat

INVENTORY - Additional Information (Details) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
INVENTORY
Inventory expensed and included in cost of sales	$ 4,713,906	$ 249,761	$ 7,418,427	$ 555,288
Fair value change in biological assets	$ 258,921	$ 978,893	$ 977,352	$ 1,371,884

PLANT AND EQUIPMENT (Details)

PLANT AND EQUIPMENT (Details) - CAD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Balance	$ 16,965,989
Balance	25,922,532	$ 16,965,989
Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	17,990,523	1,361,469
Additions	9,415,469	10,317,931
Acquired Through Avalite	100,808	6,311,123
Balance	27,506,800	17,990,523
Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,024,534	330,134
Additions	559,734	694,400
Balance	1,584,268	1,024,534
Land
Disclosure of detailed information about property, plant and equipment [line items]
Balance	476,041
Balance	476,041	476,041
Land | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	476,041	0
Additions	0	0
Acquired Through Avalite	0	476,041
Balance	476,041	476,041
Land | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	0	0
Additions	0	0
Balance	0	0
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Balance	11,859,979
Balance	16,865,701	11,859,979
Buildings | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	12,013,542	0
Additions	5,131,453	6,747,648
Acquired Through Avalite	0	5,265,894
Balance	17,144,995	12,013,542
Buildings | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	153,563	0
Additions	125,731	153,563
Balance	279,294	153,563
Leasehold Improvement
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,526,965
Balance	2,691,556	1,526,965
Leasehold Improvement | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	1,681,648	274,471
Additions	1,236,390	1,407,177
Acquired Through Avalite	33,984	0
Balance	2,952,022	1,681,648
Leasehold Improvement | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	154,683	79,609
Additions	105,783	75,074
Balance	260,466	154,683
Production, Lab and Growing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	2,140,470
Balance	4,532,901	2,140,470
Production, Lab and Growing Equipment | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	2,688,055	992,725
Additions	2,596,168	1,457,537
Acquired Through Avalite	0	237,793
Balance	5,284,223	2,688,055
Production, Lab and Growing Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	547,585	210,653
Additions	203,737	336,932
Balance	751,322	547,585
Computers
Disclosure of detailed information about property, plant and equipment [line items]
Balance	193,638
Balance	225,056	193,638
Computers | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	270,164	57,881
Additions	74,320	138,641
Acquired Through Avalite	3,271	73,642
Balance	347,755	270,164
Computers | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	76,526	9,002
Additions	46,173	67,524
Balance	122,699	76,526
Other Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Balance	768,896
Balance	1,131,277	768,896
Other Equipment | Costs
Disclosure of detailed information about property, plant and equipment [line items]
Balance	861,073	36,392
Additions	377,138	566,928
Acquired Through Avalite	63,553	257,753
Balance	1,301,764	861,073
Other Equipment | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Balance	92,177	30,870
Additions	78,310	61,307
Balance	$ 170,487	$ 92,177

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019CAD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018CAD ($)
Disclosure of detailed information about intangible assets [line items]
Balance		$ 86,612,636
Balance		90,529,605		$ 86,612,636
Costs
Disclosure of detailed information about intangible assets [line items]
Balance		89,589,343		2,984,231
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively		5,041,192		86,103,549
Additions		801,604		501,563
Balance		95,432,139		89,589,343
Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance		2,976,707		132,376
Additions		1,925,827		2,844,331
Balance		4,902,534		2,976,707
Patents
Disclosure of detailed information about intangible assets [line items]
Balance		368,531
Balance		658,113		368,531
Patents | Costs
Disclosure of detailed information about intangible assets [line items]
Balance		368,531		0
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively		89,259		0
Additions		200,323		368,531
Balance		658,113		368,531
Patents | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance				0
Additions		0		0
Balance		0
Distribution Right [Member]
Disclosure of detailed information about intangible assets [line items]
Balance		0
Balance		4,802,000		0
Distribution Right [Member] | Costs
Disclosure of detailed information about intangible assets [line items]
Balance		0		0
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively		4,802,000		0
Additions		0		0
Balance		4,802,000		0
Distribution Right [Member] | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance				0
Additions		0		0
Balance		0
Health Canada License
Disclosure of detailed information about intangible assets [line items]
Balance		86,109,184
Balance		84,418,054		86,109,184
Health Canada License | Costs
Disclosure of detailed information about intangible assets [line items]
Balance		89,025,645		2,922,096
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively		148,765		86,103,549
Additions		0		0
Balance		89,174,410		89,025,645
Health Canada License | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance	$ 2,916,461		$ 87,446
Additions	1,839,895		2,829,015
Balance	$ 4,756,356		$ 2,916,461
Computer Software
Disclosure of detailed information about intangible assets [line items]
Balance		134,921
Balance		651,438		134,921
Computer Software | Costs
Disclosure of detailed information about intangible assets [line items]
Balance		195,167		62,135
Acquired Through Avalite and Verdelite in 2017 and 2018 respectively		1,168		0
Additions		601,281		133,032
Balance		797,616		195,167
Computer Software | Accumulated Depreciation
Disclosure of detailed information about intangible assets [line items]
Balance		60,246		44,930
Additions		85,932		15,316
Balance		$ 146,178		$ 60,246

INVESTMENT IN JOINT VENTURE (De

INVESTMENT IN JOINT VENTURE (Details) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disclosure of joint ventures [line items]
Beginning Balance			$ 25,660,842
Share of income	$ 14,488,832	$ 682,431	20,301,051	$ 380,638
Ending Balance	71,251,893		71,251,893
Pure Sunfarms
Disclosure of joint ventures [line items]
Beginning Balance			25,660,842
Investment in Joint Venture			25,000,000
Transaction costs			290,000
Share of income			20,301,051	$ 380,638
Ending Balance	$ 71,251,893		$ 71,251,893

INVESTMENT IN JOINT VENTURE - S

INVESTMENT IN JOINT VENTURE - Summarized Financial Information (Details) - CAD ($)	3 Months Ended		6 Months Ended		18 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Non-current assets	$ 211,797,718		$ 211,797,718			$ 143,179,751
Current assets	45,312,463		45,312,463			63,782,943
Total assets	257,110,181		257,110,181			206,962,694
Current liabilities	49,513,215		49,513,215			36,170,486
Total liabilities	54,421,074		54,421,074			36,464,372
Cash and cash equivalents	2,614,727	$ 72,676,108	2,614,727	$ 72,676,108	$ 72,676,108	36,042,090	$ 44,523,145
Sales	5,070,107	284,262	7,679,666	657,480	$ 657,480
Cost of sales	4,713,906	249,761	7,418,427	555,288
Change in fair value of biological asset	(258,921)	(978,893)	(977,352)	(1,371,884)
Gross margin	(1,335,364)	465,125	(2,988,754)	750,161
Income (loss) from operations	(13,778,251)	(6,841,373)	(23,696,383)	(11,754,380)
Net income (loss)	(452,731)	(5,610,970)	(4,101,414)	(10,656,390)
Net loss	(452,731)	(5,610,970)	(4,101,414)	(10,656,390)
50% Share of income (loss) from joint venture	14,488,832	682,431	20,301,051	380,638
Revenue (loss)	4,619,325	$ 284,262	6,749,205	657,480
Pure Sunfarms
Disclosure of joint ventures [line items]
Non-current assets	108,611,519		108,611,519			67,263,020
Current assets	100,575,197		100,575,197			20,414,439
Total assets	209,186,716		209,186,716			87,677,459
Non-current liabilities	22,320,310		22,320,310			2,688,273
Current liabilities	42,708,578		42,708,578			39,465,718
Total liabilities	65,028,888		65,028,888			42,153,991
Cash and cash equivalents	$ 15,572,914		15,572,914			$ 2,361,948
Sales			46,715,496
Cost of sales			10,369,461
Gross margin before fair value changes			36,346,035
Change in fair value of biological asset			(27,654,191)	(422,012)
Gross margin			64,000,226	422,012
Selling, general and administrative expense			3,712,467	1,364,161
Income (loss) from operations			60,287,759	(942,149)
Other income (loss)			354,130	(77,181)
Income (loss) before taxes			59,933,629	(864,968)
Provision for income taxes			11,299,269
Net income (loss)			48,634,360	(864,968)
Net loss			48,634,360	(864,968)
Elimination of transactions with the company			(8,644,105)
Fair value adjustment			611,847	1,626,244
Adjusted net income			40,602,102	761,276
50% Share of income (loss) from joint venture			$ 20,301,051	$ 380,638

INVESTMENT IN JOINT VENTURE - R

INVESTMENT IN JOINT VENTURE - Reconciliation of Summarized Financial Information (Details 2) - CAD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Disclosure of joint ventures [line items]
Carrying amount of the investment	$ 71,251,893	$ 25,660,842
Pure Sunfarms
Disclosure of joint ventures [line items]
Total net assets of Pure Sunfarms	144,157,828	45,523,468
50% ownership interest held by the Company	72,078,914	22,761,734
2018 cumulative adjustments carried forward	2,669,470	0
Fair value adjustment recognized during the period	305,923	3,964,388
Elimination of transactions with the Company	(4,322,053)	(1,294,919)
Transaction costs cumulative	519,639	229,639
Carrying amount of the investment	$ 71,251,893	$ 25,660,842

INVESTMENT IN JOINT VENTURE -_2

INVESTMENT IN JOINT VENTURE - Reconciliation of Summarized Financial Information (Parenthetical) (Details)	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 - A

INVESTMENT IN JOINT VENTURE - Additional Information (Details) ft² in Millions	6 Months Ended
	Jun. 30, 2019CAD ($)	Mar. 30, 2019ft²
Village Farms International In [Member]
Disclosure of joint ventures [line items]
Area Of Property For Cannabis Operation | ft²		1.1
Pure Sunfarms
Disclosure of joint ventures [line items]
Cash contributed in joint venture	$ 8,200,000
Investments In Joint Ventures Accounted For Using Equity Method During Period	$ 25,000,000
Pure Sunfarms | Village Farms International In [Member]
Disclosure of joint ventures [line items]
Area Of Property | ft²		1.1
Annualized Full Production Run rate	16,800,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
RELATED PARTY TRANSACTIONS
Wage and short-term benefits	$ 304,805	$ 258,930	$ 561,382	$ 478,350
Share-based payments (Note 17)	2,495,360	949,773	2,852,707	1,065,763
Remuneration of directors and key management	$ 2,800,165	$ 1,208,703	$ 3,414,089	$ 1,544,113

RELATED PARTY TRANSACTIONS - Em

RELATED PARTY TRANSACTIONS - Emerald Health Sciences and Joint venture (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019CAD ($)shares	Jun. 30, 2018CAD ($)	Jun. 30, 2019CAD ($)shares	Jun. 30, 2018CAD ($)	Dec. 31, 2018CAD ($)shares	May 31, 2019CAD ($)	Dec. 31, 2017CAD ($)shares
Disclosure of transactions between related parties [line items]
Percentage of share held under related party transactions					31.00%
Research and development expense	$ 1,306,076	$ 83,409	$ 2,233,878	$ 180,953
General and administrative expense	3,341,550	3,344,578	7,483,030	5,956,584
Proceeds from loan			14,749,636	49,800,000
Emerald Health Sciences Inc. ("Sciences")
Disclosure of transactions between related parties [line items]
Related party transactions services fees	1,050,000	1,050,000	2,100,000	2,100,000
Related party transactions as invoices paid on behalf of company	0	$ 0	0	0
Amount payable to related party	1,507,314		1,507,314		$ 502,194
Amount receivable from related party	$ 31,421		$ 31,421		$ 31,421
Number of common shares issued and outstanding | shares	40,434,242		40,434,242		43,234,242		487,500
Number of common share purchase warrants held	4,411,764		4,411,764		4,411,764		8,489,451
Percentage of share held under related party transactions	27.00%		27.00%
Research and development expense			$ 562,500	1,125,000
General and administrative expense			487,500	42
Emerald Health Sciences Inc. ("Sciences") | Amended Loan Agreement with Emerald Health Sciences Inc [Member]
Disclosure of transactions between related parties [line items]
Borrowings, interest rate						10.00%
Proceeds from loan			5,100,000		$ 0
Interest expense			47,642	$ 0
Emerald Health Sciences Inc. ("Sciences") | Top of range | Amended Loan Agreement with Emerald Health Sciences Inc [Member]
Disclosure of transactions between related parties [line items]
Ifrs Line of Credit Facility, Maximum Borrowing Capacity						$ 6,000,000
Pure Sunfarms
Disclosure of transactions between related parties [line items]
Amount payable to related party	$ 3,222,336		3,222,336		1,287,082
Amount receivable from related party	863,801		863,801		$ 1,942,329
Amount payable for inventory in subsequent to December 31, 2018							$ 166,649
Receivables due from joint ventures	$ 13,000,000		$ 13,000,000

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - CAD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Disclosure of transactions between related parties [line items]
Key management personnel compensation	$ 2,800,165	$ 1,208,703	$ 3,414,089	$ 1,544,113
Lease liabilities	4,613,973		4,613,973		$ 0		$ 4,729,324
Land
Disclosure of transactions between related parties [line items]
Lease liabilities	$ 3,570,989		$ 3,570,989
Emerald Health Naturals ("EHN")
Disclosure of transactions between related parties [line items]
Number Of Share Issued To Purchase Of Warrants			3,030,303
Avricore Health Inc. (""Avricore"", formerly VANC Pharmaceuticals Inc.)
Disclosure of transactions between related parties [line items]
Key management personnel compensation			$ 27,500		16,614
Avricore Health Inc. (""Avricore"", formerly VANC Pharmaceuticals Inc.) | Subscription Agreement [Member]
Disclosure of transactions between related parties [line items]
Number of shares issued	1,666,667		1,666,667
Number Of Share Issued To Purchase Of Warrants			1,666,667
Dr. Avtar Dhillon, the Executive Chairman
Disclosure of transactions between related parties [line items]
Rent charge	$ 84,904	83,235	$ 169,808	166,649		$ 86,471
Services received, related party transactions	20,605	14,979	179,146	40,699
Settlement of liabilities by entity on behalf of related party, related party transactions	0	$ 0	237	$ 0
Amounts payable, related party transactions	$ 4,671		$ 4,671		$ 502
Key management personnel compensation						$ 44,775

SHARE CAPITAL (Details)

SHARE CAPITAL (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2019CAD ($)Option	Dec. 31, 2018CAD ($)Option
Number of Options
Balance at beginning of period | Option	9,894,211	9,861,114
Granted | Option	5,748,000	2,811,000
Forfeited | Option	(685,709)	(1,367,708)
Exercised | Option	(1,347,921)	(1,410,195)
Balance at end of period | Option	13,608,581	9,894,211
Weighted Average Exercise Price
Balance at beginning of period | $	$ 2.31	$ 1.76
Granted | $	4.05	4.16
Forfeited | $	3.66	3.62
Exercised | $	0.80	0.85
Balance at end of period | $	$ 3.130	$ 2.31

SHARE CAPITAL - Black-Scholes O

SHARE CAPITAL - Black-Scholes Option Pricing Model (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2019CAD ($)	Jun. 30, 2018CAD ($)	Dec. 31, 2017CAD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life of options (years)	2.75		3
Expected annualized volatility		80.00%
Weighted average Black-Scholes value of each option	$ 2.50	$ 2.74
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	1.39%	1.73%
Expected life of options (years)			3
Expected annualized volatility	101.21%
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free interest rate	1.85%	2.11%

SHARE CAPITAL - Incentive Stock

SHARE CAPITAL - Incentive Stock Options Outstanding and Exercisable (Details)	Jun. 30, 2019CAD ($)Option	Dec. 31, 2018CAD ($)Option	Dec. 31, 2017CAD ($)Option
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	13,608,581	9,894,211	9,861,114
Outstanding Remaining contractual life (years)	3.67
Outstanding Weighted average exercise price	$ 3.130	$ 2.31	$ 1.76
Exercisable Quantity | Option	6,314,067
Exercisable Weighted average exercise price	$ 2.33
0.175 - 0.43
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	210,000
Outstanding Remaining contractual life (years)	2.15
Outstanding Weighted average exercise price	$ 0.34
Exercisable Quantity | Option	210,000
Exercisable Weighted average exercise price	$ 0.34
0.44 - 0.50
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,500,000
Outstanding Remaining contractual life (years)	0.82
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	993,416
Outstanding Remaining contractual life (years)	2.25
Outstanding Weighted average exercise price	$ 0.72
Exercisable Quantity | Option	955,918
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	723,834
Outstanding Remaining contractual life (years)	2.93
Outstanding Weighted average exercise price	$ 1.21
Exercisable Quantity | Option	467,863
Exercisable Weighted average exercise price	$ 1.20
1.26 - 1.49
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	258,581
Outstanding Remaining contractual life (years)	2.95
Outstanding Weighted average exercise price	$ 1.43
Exercisable Quantity | Option	103,032
Exercisable Weighted average exercise price	$ 1.41
1.50 - 3.40
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,395,500
Outstanding Remaining contractual life (years)	4.10
Outstanding Weighted average exercise price	$ 2.98
Exercisable Quantity | Option	435,750
Exercisable Weighted average exercise price	$ 2.89
3.41 - 4.23
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	5,928,500
Outstanding Remaining contractual life (years)	4.74
Outstanding Weighted average exercise price	$ 4.06
Exercisable Quantity | Option	1,401,504
Exercisable Weighted average exercise price	$ 4.10
4.24 - 4.25
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	1,933,750
Outstanding Remaining contractual life (years)	3.48
Outstanding Weighted average exercise price	$ 4.25
Exercisable Quantity | Option	966,250
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	340,000
Outstanding Remaining contractual life (years)	4.15
Outstanding Weighted average exercise price	$ 4.58
Exercisable Quantity | Option	98,750
Exercisable Weighted average exercise price	$ 4.55
5.45 - 6.68
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Quantity | Option	325,000
Outstanding Remaining contractual life (years)	3.66
Outstanding Weighted average exercise price	$ 5.69
Exercisable Quantity | Option	175,000
Exercisable Weighted average exercise price	$ 5.69

SHARE CAPITAL - Restricted Shar

SHARE CAPITAL - Restricted Share Units (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2019CAD ($)item	Dec. 31, 2018CAD ($)item
Number of RSUs
Balance at beginning of period	830,000	825,000
Granted | item	475,000	5,000
Settled | item	(355,000)
Balance at end of period	950,000	830,000
Weighted average fair value per unit at issue
Balance at beginning of period	$ 3.74	$ 3.73
Granted	4.15	5.67
Settled	4.27
Balance at end of period	$ 3.76	$ 3.74

SHARE CAPITAL - Additional Info

SHARE CAPITAL - Additional Information 1 (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2019CAD ($)Option$ / sharesshares	Dec. 31, 2018CAD ($)Optionshares	Jun. 30, 2018shares	May 02, 2018CAD ($)	Dec. 31, 2017shares
Disclosure of classes of share capital [line items]
Number of stock options exercised | Option	1,347,921	1,410,195
stock options exercise price	$ 0.80	$ 0.85
Gross proceeds from stock options exercised	1,073,272
Bottom of range
Disclosure of classes of share capital [line items]
stock options exercise price	0.175
Top of range
Disclosure of classes of share capital [line items]
stock options exercise price	$ 3.07
Avalite Sciences Inc. ("Avalite")
Disclosure of classes of share capital [line items]
Number of share issued in acquisition				9,911,894
Warrants
Disclosure of classes of share capital [line items]
Number of shares issued | shares	8,411,764	8,411,764	11,411,764		9,707,677
Warrant Three
Disclosure of classes of share capital [line items]
Number of warrant exercised | shares	2,129,707
Gross proceeds from warrant exercised	$ 8,199,371
Prospectus offering
Disclosure of classes of share capital [line items]
Unit issued price per unit | $ / shares	$ 39
Gross proceeds from unit issued	$ 4,167,200
Warrant exercise price | $ / shares	$ 14,749,636
stock options exercise price	$ 3.54
Common shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares	149,442,944	141,443,116
Number of shares increased | shares	7,999,828
Preference shares
Disclosure of classes of share capital [line items]
Number of shares issued | shares

SHARE CAPITAL - Additional In_2

SHARE CAPITAL - Additional Information 2 (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019CAD ($)	Jun. 30, 2018CAD ($)	Jun. 30, 2019CAD ($)Optionitemshares	Jun. 30, 2018CAD ($)	Dec. 31, 2018CAD ($)Optionitemshares	Dec. 31, 2017CAD ($)
Disclosure of classes of share capital [line items]
Number of share options granted | Option			5,748,000		2,811,000
Weighted average fair value of the stock options granted			$ 4.05		$ 4.16
Expected life of share option granted			2.75			3
Exercise price of share options granted			$ 2.50	$ 2.74
Number of restricted share units granted | item			475,000		5,000
Share-based compensation expense	$ 6,421,125	$ 2,081,661	$ 8,443,739	4,035,708
Incentive stock options
Disclosure of classes of share capital [line items]
Share-based compensation expense	5,925,310	1,592,593	$ 2,716,400	3,062,817
RSUs
Disclosure of classes of share capital [line items]
Number of other equity instruments exercised or vested in share-based payment arrangement			355,000
Share-based compensation expense	$ 495,815	$ 489,068	$ 680,852	$ 972,891
Bottom of range
Disclosure of classes of share capital [line items]
Expected life of share option granted						3
Employees and consultants
Disclosure of classes of share capital [line items]
Number of share options granted			5,748,000
Expected life of share option granted			3
Weighted average trading share price of the options exercised			$ 3.33
Employees and consultants | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of share options granted			2.83
Employees and consultants | Top of range
Disclosure of classes of share capital [line items]
Exercise price of share options granted			$ 4.15
Employee | RSUs
Disclosure of classes of share capital [line items]
Number of restricted share units granted | item			475,000
Verdelite Sciences Inc [Member]
Disclosure of classes of share capital [line items]
Percentage of share held in escrow			50.00%
Number of share held in escrow | shares			4,955,947		4,955,947

WARRANTS (Details)

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

FINANCIAL INSTRUMENTS (Details)

FINANCIAL INSTRUMENTS (Details) - CAD ($)	Jun. 30, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Carrying Value	$ 4,360,000	$ 4,360,000
Amortized cost | Accounts payable and accrued liabilities
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	12,208,468	9,634,464
Financial Liabilities Carrying Value	12,208,468	9,634,464
Amortized cost | Current portion of long-term debt
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	0	2,503,064
Financial Liabilities Carrying Value	0	2,503,064
Amortized cost | Deferred payment
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	10,094,520	22,226,565
Financial Liabilities Carrying Value	10,094,520	22,226,565
Amortized cost | Payable to joint venture
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	16,810,000	0
Financial Liabilities Carrying Value	16,810,000	0
Amortized cost | Due to related parties
Disclosure of detailed information about financial instruments [line items]
Financial Liabilities Fair Value	10,400,227	1,806,393
Financial Liabilities Carrying Value	10,400,227	1,806,393
Long-term investment
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	179,390	282,509
FVTPL | Long-term investment
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	179,390	282,509
Financial Assets Carrying Value	179,390	282,509
Amortized cost | Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	2,614,727	36,042,090
Financial Assets Carrying Value	2,614,727	36,042,090
Amortized cost | Accounts receivable
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	5,175,670	3,579,271
Financial Assets Carrying Value	5,175,670	3,579,271
Amortized cost | Due from related parties
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	13,895,221	14,973,749
Financial Assets Carrying Value	13,895,221	14,973,749
Amortized cost | Refundable deposits
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	196,391	2,196,391
Financial Assets Carrying Value	$ 196,391	$ 2,196,391

FINANCIAL INSTRUMENTS - Fair Va

FINANCIAL INSTRUMENTS - Fair Value (Details) - Long-term investment - CAD ($)	Jun. 30, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 179,390	$ 282,509
Level 1
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	100,000	166,667
Level 2
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	79,390	115,842
Level 3
Disclosure of detailed information about financial instruments [line items]
Financial Assets Fair Value	$ 0	$ 0

FINANCIAL INSTRUMENTS - Additio

FINANCIAL INSTRUMENTS - Additional Information (Details) - CAD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
FINANCIAL INSTRUMENTS
Working Capital	$ (4,200,753)	$ 27,612,457

SEGMENTED INFORMATION (Details)

SEGMENTED INFORMATION (Details) - CAD ($)	3 Months Ended		6 Months Ended		18 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2018
Disclosure Of Reportable Segments [Line Items]
Sales	$ 5,070,107	$ 284,262	$ 7,679,666	$ 657,480	$ 657,480
Interest revenue	164,827	274,436	803,137	524,500
Loss from operations	13,778,251	6,841,373	23,696,383	11,754,380
Net loss	452,731	5,610,970	4,101,414	10,656,390
Share of income from joint venture	(14,488,832)	(682,431)	(20,301,051)	(380,638)
Operating
Disclosure Of Reportable Segments [Line Items]
Sales	4,975,864	284,262	7,585,423	657,480
Interest revenue	(118,960)	0	(48,591)	0
Loss from operations	10,605,523	1,462,406	14,104,906	2,111,738
Net loss	(3,072,949)	780,274	(5,403,561)	1,731,400
Share of income from joint venture	(14,488,832)	(682,431)	(20,301,051)	(380,638)
Other
Disclosure Of Reportable Segments [Line Items]
Sales	94,243	0	94,243	0
Interest revenue	283,787	274,436	851,728	524,500
Loss from operations	3,172,728	5,378,967	9,591,477	9,642,642
Net loss	3,525,680	4,830,696	9,504,975	8,924,990
Share of income from joint venture	$ 0	$ 0	$ 0	$ 0

SEGMENTED INFORMATION - Additio

SEGMENTED INFORMATION - Additional Information (Details)	6 Months Ended
	Jun. 30, 2019segment
SEGMENTED INFORMATION
Number of reportable segments	2

SALES (Details)

SALES (Details) - CAD ($)	3 Months Ended		6 Months Ended		18 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2018
Disclosure Of Sales By Product Line [Line Items]
Total	$ 5,070,107	$ 284,262	$ 7,679,666	$ 657,480	$ 657,480
Dried Cannabis
Disclosure Of Sales By Product Line [Line Items]
Total	2,789,666	136,408	5,064,897		288,659
Cannabis Oils
Disclosure Of Sales By Product Line [Line Items]
Total	2,182,174	141,308	2,514,701		355,180
Other
Disclosure Of Sales By Product Line [Line Items]
Total	$ 98,267	$ 6,546	$ 100,068		$ 13,641

SALES - Additional Information

SALES - Additional Information (Details)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
SALES
Percentage of gross revenue earned from 2 major customers	55.00%

GENERAL AND ADMINISTRATIVE EX_3

GENERAL AND ADMINISTRATIVE EXPENSES (Details) - CAD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
GENERAL AND ADMINISTRATIVE EXPENSES
Professional, director and consulting fees	$ 1,318,333	$ 1,735,264	$ 2,393,259	$ 3,285,673
Corporate communications and media	399,722	445,273	984,550	793,042
Wages and benefits	1,231,709	652,459	2,629,210	1,034,071
Office and general	203,705	389,496	1,232,622	646,323
Travel and accommodations	188,081	122,086	243,389	197,475
Total general and administrative expenses	$ 3,341,550	$ 3,344,578	$ 7,483,030	$ 5,956,584

LEASES (Details)

LEASES (Details)	6 Months Ended
	Jun. 30, 2019CAD ($)
Disclosure Of Leases [Line Items]
Balance	$ 0
Balance	4,363,577
Costs
Disclosure Of Leases [Line Items]
Balance	5,184,165
Additions	21,238
Balance	5,205,403
Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	653,935
Amortization During period	187,891
Balance	841,826
Land use Rights
Disclosure Of Leases [Line Items]
Balance	0
Balance	3,391,946
Land use Rights | Costs
Disclosure Of Leases [Line Items]
Balance	3,634,227
Additions	0
Balance	3,634,227
Land use Rights | Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	181,711
Amortization During period	60,570
Balance	242,281
Buildings
Disclosure Of Leases [Line Items]
Balance	0
Balance	812,607
Buildings | Costs
Disclosure Of Leases [Line Items]
Balance	1,371,759
Additions	0
Balance	1,371,759
Buildings | Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	449,664
Amortization During period	109,488
Balance	559,152
Equipment
Disclosure Of Leases [Line Items]
Balance	0
Balance	159,024
Equipment | Costs
Disclosure Of Leases [Line Items]
Balance	178,179
Additions	21,238
Balance	199,417
Equipment | Accumulated Depreciation
Disclosure Of Leases [Line Items]
Balance	22,560
Amortization During period	17,833
Balance	$ 40,393

LEASES - Lease Liabilities (Det

LEASES - Lease Liabilities (Details)	6 Months Ended
	Jun. 30, 2019CAD ($)
LEASES
Lease Liabilities Recognized at January 1, 2019	$ 0
Lease liability additions during the period ended June 30, 2019	23,345
Lease Payments	(314,671)
Interest Incurred	175,975
Balance, June 30, 2019	$ 4,613,973

LEASES - Contractual Undiscount

LEASES - Contractual Undiscounted Cash Flows (Details)	Jun. 30, 2019CAD ($)
Disclosure Of Leases [Line Items]
Gross lease liabilities	$ 10,135,848
Less than one year
Disclosure Of Leases [Line Items]
Gross lease liabilities	580,451
Later than one year and not later than three years
Disclosure Of Leases [Line Items]
Gross lease liabilities	1,718,534
Later than three years and not later than five years
Disclosure Of Leases [Line Items]
Gross lease liabilities	770,195
More than Five Years
Disclosure Of Leases [Line Items]
Gross lease liabilities	$ 7,066,668

EVENTS AFTER THE REPORTING PE_2

EVENTS AFTER THE REPORTING PERIOD (Details)	Aug. 28, 2019CAD ($)shares	Aug. 27, 2019CAD ($)$ / shares	Jul. 05, 2019CAD ($)	Jul. 01, 2019CAD ($)	Jun. 30, 2019CAD ($)Option	Dec. 31, 2018CAD ($)Option
Disclosure of non-adjusting events after reporting period [line items]
Number of shares granted | Option					5,748,000	2,811,000
Exercise price, option granted					$ 4.05	$ 4.16
Subsequent Event [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase in rate of interest percentage			12
Amount withdrawn from loan agreement			$ 10,700,000
Accrued interest			200,000
Number of Convertible Debenture Unit | shares	2,500
Convertible Debenture value	$ 10,000
Gross proceeds	$ 25,000,000
Convertible Debenture Maturity Term	24 months
Convertible Debenture Interest Rate	5.00%
Convertible Debentures conversion price | $ / shares		$ 2
Convertible Debentures Premium percentage		14.00%
Convertible Debentures, weighted average trading price		$ 3.50
Warrant Exercise Price | $ / shares		$ 2.25
Warrants weighted average trading price		$ 3.50
Minimum [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase in loan agreement			6,000,000
Maximum [Member]
Disclosure of non-adjusting events after reporting period [line items]
Increase in loan agreement			$ 15,000,000
Event after reporting period
Disclosure of non-adjusting events after reporting period [line items]
Number of shares granted				617,500
Option vesting period				3 years
Options expiry period				5 years
Event after reporting period | Minimum [Member]
Disclosure of non-adjusting events after reporting period [line items]
Exercise price, option granted				$ 2.39
Event after reporting period | Maximum [Member]
Disclosure of non-adjusting events after reporting period [line items]
Exercise price, option granted				$ 3.47