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SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS | 12 Months Ended
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Dec. 31, 2018
Statements Line Items |
SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS [Text Block] | 21. SUPPLEMENTAL DISCLOSURE WITH RESPECT TO CASH FLOWS
|  | December 31, 2018 |  |  | December 31, 2017 |
Cash | $ | 85,979,058 |  | $ | 3,354,109 |
Short-term deposits |  | 196,273 |  |  | 179,502 |
Total | $ | 86,175,331 |  | $ | 3,533,611 |
The short-term deposits are used as collateral for the Company’s credit cards. Changes in non-cash working capital
|  | Year ended |  |  | Year ended |  |  | Year ended |
|  | December 31, 2018 |  |  | December 31, 2017 |  |  | December 31, 2016 |
Accounts receivable | $ | 1,280,519 |  | $ | 1,908,945 |  | $ | (6,343 | )
Prepaid expenses |  | 13,071 |  |  | (16,698 | ) |  | 3,848 |
Accounts payable and accrued liabilities |  | 4,981,296 |  |  | 172,600 |  |  | (86,317 | )
Advances from joint venture partners |  | (193,236 | ) |  | 467,544 |  |  | 203,536 |
| $ | 6,081,650 |  | $ | 2,532,391 |  | $ | 114,724 |
The significant non-cash investing and financing transactions during the year ended December 31, 2018 included:
| a. | Recorded a loss through accumulated other comprehensive income of $49,108 related to the fair value adjustments on FVTPL investments;
| b. | Adjusted reserves and investment in associated companies for $246,718 related to share-based payments made by an associated company;
| c. | Adjusted non-current assets and liabilities for $1,208,463 related to cumulative translation adjustments (“CTA”), of which $1,391,270 relates to CTA gain on royalty interest, $59,049 relates to CTA gain on goodwill, $258,922 relates to a CTA loss on deferred tax liability and $17,066 relates to CTA gain in the net assets of a subsidiary with a functional currency different from the presentation currency;
| d. | Included in the investment in IGC is $483,515 (US$370,000) for the value of shares received from IGC as part of a loan fee (Note 8);
| e. | Reclass of $90,254 from reserves to share capital for options exercised;
| f. | Reclass of $23,825 from commitment to issue shares to share capital for shares issued during the period;
| g. | Issued 381,321 shares valued at $602,487 or $1.58 per share pursuant to a credit facility (Note 8); and
| h. | Reclass of $911,477 from Investment in an associated entity to FVTPL related to the derecognition of IGC as an associated entity (Note 4 and 8).
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 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 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).

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