CHANGE IN ACCOUNTING POLICY (Tables)
 3 Months Ended 12 Months Ended
Jun. 30, 2018
Mar. 31, 2018
Disclosure Text Block [Abstract]    
Schedule of Changes in Accounting Policy [Table Text Block]
The following financial statement line items for the periods indicated were affected by the change in accounting principle.
 
Income statement
 
 
 
Period ended June 30, 2017
 
 
 
As originally

‎
reported
 
 
As adjusted
 
 
Effect of change
 
Sales
 
$
87,520
 
 
$
87,520
 
 
$
-
 
Cost of Sales
 
 
29,300
 
 
 
29,300
 
 
 
-
 
Total operating expenses
 
 
2,127,589
 
 
 
2,127,589
 
 
 
-
 
Total other expenses
 
 
175,953
 
 
 
171,149
 
 
 
(4,804
)
Net loss and comprehensive loss for the period
 
 
(2,245,322
)
 
 
(2,240,518
)
 
 
4,804
 
 
Statement of cash flows
 
 
 
As at June 30 2017
 
 
 
As originally

‎
reported
 
 
As adjusted
 
 
Effect of change
 
Net loss for period
 
$
(2,245,322
)
 
$
(2,240,518
)
 
$
4,804
 
Adjustment for items not affecting cash and changes in non-cash working capital items
 
 
938,665
 
 
 
933,861
 
 
 
(4,804
)
Net cash used in operating activities
 
 
(1,306,657
)
 
 
(1,306,657
)
 
 
-
 
Net cash used in investing activities
 
 
(15,600
)
 
 
(15,600
)
 
 
-
 
Net cash provided by financing activities
 
 
1,625,038
 
 
 
1,625,038
 
 
 
-
 
Net increase in cash and cash equivalents for the period
 
 
302,781
 
 
 
302,781
 
 
 
-
 
Cash and cash equivalents, beginning of period
 
 
543,650
 
 
 
543,650
 
 
 
-
 
Cash and cash equivalents, end of period
 
 
846,431
 
 
 
846,431
 
 
 
-
 
The following financial statement line items for the year ended March 31, 2017 were affected by the change in accounting principle.
 
Income Statement
 
 
 
As originally
reported
 
 
As of
March 31, 2017
As adjusted
 
 
Effect
of change
 
Sales
 
$
571,945
 
 
$
571,945
 
 
$
-
 
Cost of Sales
 
 
388,756
 
 
 
388,756
 
 
 
-
 
Total operating expenses
 
 
8,829,481
 
 
 
8,829,481
 
 
 
-
 
Total other expenses
 
 
(4,709,718
)
 
 
(576,890
)
 
 
(4,132,828
)
Net income (loss) and comprehensive loss for the Period
 
 
(3,936,574
)
 
 
(8,069,402
)
 
 
(4,132,828
)
Basic loss per share
 
 
(0.04
)
 
 
(0.09
)
 
 
(0.05
)
Diluted loss per share
 
 
(0.04
)
 
 
(0.09
)
 
 
(0.05
)
 
Balance sheet
 
As a result of the accounting policy change, the Company’s deficit as of April 1, 2017 increased from ($15,588,554), as originally reported under ASU No. 2016-01, to ($21,076,464) using ASU No. 2017-11.
 
Balance Sheet
 
As originally
reported
 
 
As at
March 31, 2017
As adjusted
 
 
Effect
of change
 
Current assets
 
$
1,402,580
 
 
$
1,402,580
 
 
$
-
 
Capital assets
 
 
227,421
 
 
 
227,421
 
 
 
-
 
Intangible assets
 
 
27,338,899
 
 
 
27,338,899
 
 
 
-
 
Total assets
 
$
28,968,900
 
 
$
28,968,900
 
 
$
-
 
Warrant derivative liability
 
 
959,600
 
 
 
-
 
 
 
(959,600
)
Other current liabilities
 
 
4,818,205
 
 
 
4,818,250
 
 
 
45
 
Total liabilities
 
$
5,777,805
 
 
$
4,818,250
 
 
$
(959,555
)
Common stock
 
 
96,794
 
 
 
96,794
 
 
 
-
 
Additional paid in capital
 
 
38,640,706
 
 
 
45,088,171
 
 
 
6,447,465
 
Deficit
 
 
(15,588,554
)
 
 
(21,076,464
)
 
 
(5,487,910
)
Accumulated other comprehensive income
 
 
42,149
 
 
 
42,149
 
 
 
-
 
Total shareholders’ equity
 
$
23,191,095
 
 
$
24,150,650
 
 
$
959,555
 
Total liabilities and shareholders’ equity
 
$
28,968,900
 
 
$
28,968,900
 
 
$
-
 
 
Statement of cash flows
 
 
 
As originally
reported
 
 
As at
March 31, 2017
As adjusted
 
 
Effect
of change
 
Net income (loss) for year
 
$
(3,936,574
)
 
$
(8,069,402
)
 
$
(4,132,828
)
Adjustment for items not affecting cash and changes in non-cash working capital items
 
 
(3,055,739
)
 
 
1,077,089
 
 
 
4,132,828
 
Net cash (used in) operating activities
 
 
(6,992,313
)
 
 
(6,992,313
)
 
 
-
 
Net cash (used in) investing activities
 
 
(170,790
)
 
 
(170,790
)
 
 
-
 
Net cash provided by financing activities
 
 
2,324,996
 
 
 
2,324,996
 
 
 
-
 
Net (decrease) in cash and cash equivalents for the year
 
 
(4,838,107
)
 
 
(4,838,107
)
 
 
-
 
Cash and cash equivalents, beginning of year
 
 
5,381,757
 
 
 
5,381,757
 
 
 
-
 
Cash and cash equivalents, end of year
 
$
543,650
 
 
$
543,650
 
 
$
-