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SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS | 12 Months Ended
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Dec. 31, 2017
Statement [Line Items] |
SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS [Text Block] | 19. SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS
|  | December 31, 2017 |  |  | December 31, 2016 |  |  | December 31, 2015 |
Cash | $ | 3,354,109 |  | $ | 3,132,480 |  | $ | 5,365,271 |
Short-term deposits |  | 179,502 |  |  | 67,206 |  |  | 269,330 |
Total | $ | 3,533,611 |  | $ | 3,199,686 |  | $ | 5,634,601 |
The significant non-cash investing and financing transactions during the year ended December 31, 2017 included:
| a. | Recorded a gain through accumulated other comprehensive income of $609,733 related to the fair value adjustments on AFS financial instruments;
| b. | Adjusted non-current assets and liabilities for $1,424,814 related to cumulative translation adjustments (“CTA”), of which $1,605,133 relates to CTA loss on royalty interest, $223,778 relates to CTA loss on goodwill, $443,115 relates to a CTA gain on deferred tax liability and $39,018 relates to CTA loss in the net assets of a subsidiary with a functional currency different from the presentation currency;
| c. | Reclass of reserves on exercise of options for $45,545 ;
| d. | Recorded the movement of $1,017,540 from a convertible loan to an investment in associated company upon conversion of the loan (Note 8); and
| e. | Recorded through reserves $39,457 related to the value of warrants issued as finders fees as part of a private placement (Note 14).
The significant non-cash investing and financing transactions during the year ended December 31, 2016 included:
| a. | Recorded a gain through accumulated other comprehensive income of $88,515 related to the fair value adjustments on AFS financial instruments;
| b. | Issuance of 140,000 incentive stock grants valued at $166,600 applied to commitment to issue shares;
| c. | Adjusted reserves and investment in associated companies for $366,800 related to share-based payments made by an associated company;
| d. | Adjusted non-current assets and liabilities for $862,335 related to cumulative translation adjustments (“CTA”), of which $949,607 relates to CTA loss on royalty interest, $230,234 relates to CTA loss on goodwill, $309,230 relates to a CTA gain on deferred tax liability and $8,276 relates to CTA gain in the net assets of a subsidiary with a functional currency different from the presentation currency; and
| e. | Recorded the movement of $1,605,466 from a convertible loan to an investment in associated company upon conversion of the loan (Note 8).
The significant non-cash investing and financing transactions during the year ended December 31, 2015 included:
| a. | Recorded a loss through accumulated other comprehensive income of $105,714 related to the fair value adjustments on available-for-sale (“AFS”) financial instruments;
| b. | Issuance of 163,000 bonus shares valued at $233,950 applied to commitment to issue shares;
| c. | Adjusted reserves and investment in associated companies for $322,900 related to share-based payments made by an associated company; and
| d. | Adjusted non-current assets and liabilities for $4,350,667 related to cumulative translation adjustments (“CTA”), of which $5,161,567, relates to CTA gain on royalty interest, $1,331,949 relates to CTA gain on goodwill, $1,715,574 relates to a CTA loss on deferred tax liability and $427,275 relates to a CTA loss in the net liabilities of a subsidiary with a functional currency different from the presentation currency.

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