Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
Components of net (loss) income before income taxes consists of the following: | | 3 months ended March 31, 2016 | | Year ended March 31, 2016 | | Year ended December 31, 2015 | | Nine months ended December 31, 2014 | | | | | $ | | | $ | | | $ | | | $ | | U.S. | | | 183,461 | | | 4,706,413 | | | (2,372,510) | | | - | | Canada | | | (1,187,553) | | | (3,670,265) | | | (3,221,396) | | | (2,464,747) | | | | | (1,004,092) | | | 1,036,148 | | | (5,593,906) | | | (2,464,747) | | Reconciliation of the statutory tax rate of 35% (2014 - 26.5%) and income tax benefits at those rates to the effective income tax rates and income tax benefits reported in the statement of operations and comprehensive loss is as follows: | | 3 months ended March 31, 2016 | | | Year ended March 31, 2016 | | | Year ended December 31, 2015 | | | Nine months ended December 31, 2014 | | | | | $ | | | | $ | | | | $ | | | | $ | | Net (loss) income for the period before recovery of income taxes | | | (1,004,092) | | | | 1,036,148 | | | | (5,593,906) | | | | (2,464,747) | | | | | | | | | | | | | | | | | | | Statutory rate | | | 35 | % | | | 35 | % | | | 35 | % | | | 26.5 | % | Expected income tax (recovery) expense | | | (351,432) | | | | 362,652 | | | | (1,957,867) | | | | (653,158) | | Tax rate changes and other basis adjustments | | | (162,267) | | | | 195,108 | | | | 364,651 | | | | (29,109) | | Change in fair value of derivative liability | | | (304,835) | | | | (2,709,894) | | | | (169,443) | | | | | | Stock-based compensation | | | 55,350 | | | | 512,693 | | | | 587,381 | | | | - | | Non-deductible expenses | | | (99,642) | | | | (12,073) | | | | 227,068 | | | | 193,305 | | Change in valuation allowance | | | 862,826 | | | | 1,651,514 | | | | 948,210 | | | | 488,962 | | Recovery of income taxes | | | - | | | | - | | | | - | | | | - |
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Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
Deferred tax reflects the tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities and consisted of the following: | | March 31, 2016 | | March 31, 2015 | | December 31, 2015 | | December 31, 2014 | | | | $ | | $ | | $ | | $ | | Property and equipment | | | 52,331 | | | 34,556 | | | 47,495 | | | 36,940 | | Share issue costs | | | 3,586 | | | 5,838 | | | 3,877 | | | 162,350 | | SR&ED pool | | | 400,557 | | | 103,799 | | | 340,585 | | | 7,137 | | Other | | | 215,202 | | | 32,447 | | | 39,947 | | | 18,621 | | Non-capital losses Canada | | | 1,587,439 | | | 977,178 | | | 1,149,389 | | | 812,522 | | Net operating losses - U.S. | | | 589,491 | | | 43,274 | | | 404,487 | | | - | | Valuation allowance | | | (2,848,606) | | | (1,197,092) | | | (1,985,780) | | | (1,037,570) | | | | | | | | | | | | | | | | | | | - | | | - | | | - | | | - |
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