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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (benefit) | The provision for income tax expense (benefit) is comprised of the following:
|  | 2017 |  |  | 2016 |
Current tax, federal |  | $ | 547,486 |  |  | $ | 787,539 |
Current tax, state |  |  | 132,833 |  |  |  | 194,594 |
Current tax, foreign |  |  | - |  |  |  | - |
Current tax, total |  |  | 680,319 |  |  |  | 982,133 |
Deferred income tax, federal |  |  | (11,069 | ) |  |  | 41,343 |
Deferred income tax, state |  |  | (2,686 | ) |  |  | 10,215 |
Deferred income tax, foreign |  |  | 385,639 |  |  |  | 252,235 |
Deferred income tax, total |  |  | 371,884 |  |  |  | 303,793 |
Total |  | $ | 1,052,203 |  |  | $ | 3,191,056 |
Schedule of Reconciliation of Income Taxes | The following table reconciles the income tax benefit at the U.S. Federal statutory rate to income tax benefit at the Company’s effective tax rates.
|  | 2017 |  |  | 2016 |
Income (loss) before tax, net of tax from gain on involuntary disposition |  |  | 3,420,556 |  |  |  | 3,079,260 |
Tax from gain on involuntary disposition |  |  | (613,611 | ) |  |  | - |
Income (loss) before taxes |  |  | 2,806,945 |  |  |  | 3,079,260 |
US statutory tax rates |  |  | 39.69 | % |  |  | 39.12 | %
Expected income tax (recovery) |  |  | 1,114,147 |  |  |  | 1,207,840 |
Non-deductible items |  |  | 520,665 |  |  |  | (139,975 | )
Change in estimates |  |  | (91,632 | ) |  |  | 228,495 |
Change in enacted tax rate |  |  | 189,626 |  |  |  | 4,437 |
Option expired during the year |  |  | 21,640 |  |  |  | 8,418 |
Foreign tax rate difference |  |  | (662,381 | ) |  |  | (46,498 | )
Change in valuation allowance |  |  | (39,863 | ) |  |  | 22,878 |
Total income taxes (recovery) |  |  | 1,052,203 |  |  |  | 1,285,595 |
Current income tax expenses (recovery) |  |  | 680,318 |  |  |  | 982,133 |
Deferred tax expenses (recovery) |  |  | 371,884 |  |  |  | 303,792 |
Total income taxes (recovery) |  |  | 1,052,203 |  |  |  | 1,285,925 |
Schedule of Deferred Tax Assets (Liabilities) | Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes. Deferred tax assets (liabilities) at December 31, 2017 and 2016 are comprised of the following:
Canada |  | 2017 |  |  | 2016 |
Non capital loss carryforwards |  |  | 1,378,242 |  |  |  | 830,476 |
Patents |  |  | 69,597 |  |  |  | 45,351 |
Fixed assets |  |  | - |  |  |  | 848,843 |
Financial instruments |  |  | - |  |  |  | - |
|  |  | 1,447,839 |  |  |  | 1,724,670 |
Valuation Allowance |  |  | - |  |  |  | - |
Net Deferred tax asset (liability) |  |  | 1,447,839 |  |  |  | 1,724,670 |
USA |  |  |  |  |  |
|  | 2017 |  |  | 2016 |
Fixed Assets |  |  | 351,746 |  |  |  | 322,634 |
Stock-Based Compensation |  |  | 154,023 |  |  |  | 209,242 |
|  |  | 505,768 |  |  |  | 531,876 |
Deferred tax asset not recognized |  |  | 189,684 |  |  |  | 229,547 |
Net Deferred tax asset |  |  | 316,084 |  |  |  | 302,329 |
Schedule of Non Operating Loss Carryforwards |
Expiry |  | Loss |
2029 |  |  | 710,778 |
2030 |  |  | 862,371 |
2031 |  |  | 992,967 |
2032 |  |  | 649,299 |
2033 |  |  | 77,587 |
2037 |  |  | 1,804,680 |
Total |  |  | 5,097,682 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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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=84230637&loc=d3e32537-109319 + Details
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