Transition report pursuant to Rule 13a-10 or 15d-10

EQUIPMENT

v3.5.0.1
EQUIPMENT
3 Months Ended
Mar. 31, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Disclosure [Text Block]
5.
EQUIPMENT
 
Equipment consisted of the following as at March 31, 2016 and March 31, 2015:
 
 
 
March 31, 2016
 
March 31, 2015
 
 
 
Cost
 
Accumulated
 Depreciation
 
Net
 
Cost
 
Accumulated 
Depreciation
 
Net
 
 
 
$
 
$
 
$
 
$
 
$
 
$
 
Computers and electronics
 
 
152,246
 
 
96,379
 
 
55,867
 
 
107,369
 
 
33,933
 
 
73,436
 
Furniture and fixtures
 
 
22,496
 
 
10,118
 
 
12,378
 
 
23,832
 
 
7,689
 
 
16,143
 
Tools and parts
 
 
11,422
 
 
2,917
 
 
8,505
 
 
12,100
 
 
1,050
 
 
11,050
 
 
 
 
186,164
 
 
109,414
 
 
76,750
 
 
143,301
 
 
42,672
 
 
100,629
 
 
Equipment consisted of the following as at December 31, 2015 and December 31, 2014:
 
 
 
December 31, 2015
 
December 31, 2014
 
 
 
Cost
 
Accumulated 
Depreciation
 
Net
 
Cost
 
Accumulated 
Depreciation
 
Net
 
 
 
$
 
$
 
$
 
$
 
$
 
$
 
Computers and electronics
 
 
148,214
 
 
84,072
 
 
64,142
 
 
77,650
 
 
27,438
 
 
50,212
 
Furniture and fixtures
 
 
23,496
 
 
9,478
 
 
14,018
 
 
24,909
 
 
7,325
 
 
17,584
 
Tools and parts
 
 
11,422
 
 
2,479
 
 
8,943
 
 
11,913
 
 
1,787
 
 
10,126
 
 
 
 
183,132
 
 
96,029
 
 
87,103
 
 
114,472
 
 
36,550
 
 
77,922
 
 
Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the three and twelve month periods ended March 31, 2016 was $14,387 and $63,454, respectively. Depreciation expense during the 12 month period ended December 31, 2015 and the 9 month period ended December 31, 2014 was $59,479 and $34,036, respectively.