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10. INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Components of Income Tax Expense (Benefit) |
|  | 2014 |  |  | 2013 |
Current tax, federal |  | $ | 345,547 |  |  | $ | (110,302 | )
Current tax, state |  |  | 76,497 |  |  |  | (24,418 | )
Current tax, foreign |  |  | - |  |  |  | - |
Current tax, total |  |  | 422,044 |  |  |  | (134,720 | )
Deferred income tax, federal |  |  | (64,746 | ) |  |  | (64,827 | )
Deferred income tax, state |  |  | (14,333 | ) |  |  | (14,351 | )
Deferred income tax, foreign |  |  | (85,532 | ) |  |  | (2,329,217 | )
Deferred income tax, total |  |  | (164,611 | ) |  |  | (2,408,395 | )
Total |  | $ | 257,433 |  |  | $ | (2,543,115 | )
Schedule of Reconcilation of Income Taxes |
|  | 2014 |  | 2013
Income (loss) before taxes |  | 660,780 |  | (721,481)
US statutory tax rates |  | 38.62% |  | 38.62%
Expected income tax (recovery) |  | 255,193 |  | (278,635)
Non-deductible items |  | (162,602) |  | (396,793)
Change in estimates |  | (38,696) |  | (163,928)
Change in enacted tax rate |  | - |  | 91,711
Option expired during the year |  | 44,917 |  | 20,878
Functional currency adjustments |  | - |  | 164,890
Foreign tax rate difference |  | 172,818 |  | 365,377
Change in valuation allowance |  | (14,197) |  | (2,346,616)
Total income taxes (recovery) |  | 257,433 |  | (2,543,115)
Current income tax expenses (recovery) |  | 422,044 |  | (134,720)
Deferred tax expenses (recovery) |  | (164,611) |  | (2,408,395)
Total income taxes (recovery) |  | 257,433 |  | (2,543,115)
Deferred tax assets (liabilities) |
Canada |  | 2014 |  | 2013
Non capital loss carryforwards |  | 1,407,088 |  | 1,596,755
Patents |  | 35,480 |  | 33,936
Fixed assets |  | 780,396 |  | 698,526
Financial instruments |  | (6,045) |  | -
|  | 2,216,919 |  | 2,329,217
Valuation Allowance |  | - |  | -
Net Deferred tax asset (liability) |  | 2,216,919 |  | 2,329,217
USA |  |  |  |
|  | 2014 |  | 2013
Fixed Assets |  | 429,631 |  | 348,517
Stock-Based Compensation |  | 215,429 |  | 213,662
|  | 645,060 |  | 580,178
Deferred tax asset not recognized |  | 194,692 |  | 208,889
Net Deferred tax asset |  | 450,368 |  | 371,289
Non operating loss carryforwards |
Expiry |  | Loss
2026 |  | 579,274
2027 |  | 723,464
2028 |  | 648,253
2029 |  | 892,925
2030 |  | 932,550
2031 |  | 1,073,774
2032 |  | 702,139
2033 |  | 8,167
2034 |  | 67,807
Total |  | 5,628,353

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