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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2016
Income Tax Disclosure [Abstract] |
Schedule of deferred tax assets and liabilities | The tax effects of the temporary differences that give rise to the Company’s estimated deferred tax assets and liabilities are as follows:
|  | 2016 |  |  | 2015 |
Assumed Tax rate |  | 34% |  |  | 34% |
Net operating loss carryforwards |  | $ | 11,223,000 |  |  | $ | 9,177,000 |
Research and development tax credits |  |  | 1,036,000 |  |  |  | 794,000 |
Foreign exchange |  |  | (25,000 | ) |  |  | (10,000 | )
Unpaid charges |  |  | 152,000 |  |  |  | 832,000 |
Intangible asset costs |  |  | 57,000 |  |  |  | 64,000 |
Stock-based compensation |  |  | 2,004,000 |  |  |  | 581,000 |
Valuation allowance for deferred tax assets |  |  | (14,447,000 | ) |  |  | (11,438,000 | )
Net deferred tax assets |  | $ | - |  |  | $ | - |
Schedule of statutory income tax | The provision for income taxes differ from the amount established using the statutory income tax rate as follows:
|  | 2016 |  |  | 2015 |  |  | 2014 |
Income benefit at statutory rate of 34% |  | $ | (5,010,000 | ) |  | $ | (4,117,000 | ) |  | $ | (3,865,000 | )
Foreign income taxed at other rates |  |  | 132,000 |  |  |  | 80,000 |  |  |  | 13,000 |
Permanent differences |  |  |  |  |  |  |  |  |  |  |  |
Effect of stock based compensation |  |  | - |  |  |  | - |  |  |  | 202,000 |
Debt extinguishment |  |  | - |  |  |  | (29,000 | ) |  |  | 2,736,000 |
Mark-to-market deriative liability adjustment |  |  | - |  |  |  | 193,000 |  |  |  | (994,000 | )
Non-deductible finance and accretion expenses |  |  | 5,000 |  |  |  | 1,511,000 |  |  |  | 808,000 |
Non-deductible compensation costs |  |  | 738,000 |  |  |  |  |  |  |  |  |
Other permanent differences |  |  | - |  |  |  | (5,000 | ) |  |  | (16,000 | )
Research and development tax credit |  |  | 628,000 |  |  |  | 502,000 |  |  |  | (26,000 | )
Expiry of foreign net operating loss carryforwards |  |  | 333,000 |  |  |  | - |  |  |  | - |
Adjustment and true up to prior years' tax provision |  |  | 176,000 |  |  |  | 100,000 |  |  |  | 14,000 |
Effect of foreign exchange and other |  |  | (11,000 | ) |  |  | - |  |  |  | - |
Change in valuation allowance related to current year provision |  |  | 3,009,000 |  |  |  | 1,765,000 |  |  |  | 2,528,000 |
Income Tax Recovery |  | $ | - |  |  | $ | - |  |  | $ | 1,400,000 |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
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