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11. INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Components of Income Tax Expense (Benefit) |
|  | 2016 |  | 2015
Current tax, federal |  | $ 787,539 |  | $ 613,691
Current tax, state |  | 194,594 |  | 151,637
Current tax, foreign |  | - |  | -
Current tax, total |  | 982,133 |  | 765,328
Deferred income tax, federal |  | 41,343 |  | 77,365
Deferred income tax, state |  | 10,215 |  | 19,116
Deferred income tax, foreign |  | 252,235 |  | (58,324)
Deferred income tax, total |  | 303,793 |  | 38,157
Total |  | $ 3,191,056 |  | $ 803,485
Schedule of Reconcilation of Income Taxes |
|  | 2016 |  | 2015
Income (loss) before taxes |  | 3,079,260 |  | 2,308,181
US statutory tax rates |  | 39.12% |  | 39.12%
Expected income tax (recovery) |  | 1,207,840 |  | 902,845
Non-deductible items |  | (139,975) |  | 39,872
Change in estimates |  | 228,495 |  | 12,336
Change in enacted tax rate |  | 4,437 |  | (158,840)
Option expired during the year |  | 8,418 |  | 35,685
Foreign tax rate difference |  | (46,498) |  | (40,393)
Change in valuation allowance |  | 22,878 |  | 11,977
Total income taxes (recovery) |  | 1,285,595 |  | 803,483
Current income tax expenses (recovery) |  | 982,133 |  | 765,328
Deferred tax expenses (recovery) |  | 303,792 |  | 38,156
Total income taxes (recovery) |  | 1,285,925 |  | 803,484
Deferred tax assets (liabilities) |
Canada |  | 2016 |  | 2015
Non capital loss carryforwards |  | 830,476 |  | 1,068,935
Patents |  | 45,351 |  | 36,070
Fixed assets |  | 848,843 |  | 809,404
Financial instruments |  | - |  | -
|  | 1,724,670 |  | 1,914,409
Valuation Allowance |  | - |  | -
Net Deferred tax asset (liability) |  | 1,724.670 |  | 1,914,409
USA |  |  |  |
|  | 2016 |  | 2015
Fixed Assets |  | 322,634 |  | 353,907
Stock-Based Compensation |  | 209,242 |  | 206,648
|  | 531,876 |  | 560,556
Deferred tax asset not recognized |  | 229,547 |  | 206,669
Net Deferred tax asset |  | 302,329 |  | 353,886
Non operating loss carryforwards |
Expiry |  | Loss
2030 |  | 656,645
2031 |  | 805,757
2032 |  | 927,780
2033 |  | 683,283
2034 |  | -
2035 |  | -
2036 |  | -
2037 |  | 2,372
Total |  | 3,075,838

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