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5. Capital Stock
 3 Months Ended
Mar. 31, 2014
Stockholders' Equity Note [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
5.    Capital Stock

a)    Authorized share capital

500,000,000 shares of common stock with a par value of $0.001 per share and 500,000,000 shares of preferred stock with a par value of $0.001 per share.

b)    Issued share capital

On January 2, 2013, a consultant of the Company exercised their option to acquire 1,000,000 shares of common stock of the Company at an exercise price of $0.03 per share. As consideration, the Company recorded a reduction of $30,000 in accrued interest due and payable to a Director and Officer of the Company.

On November 15, 2013, a consultant of the Company exercised their option to acquire 2,000,000 shares of common stock of the Company at an exercise price of $0.03 per share. As consideration, the Company recorded a reduction of $60,000 of accrued accounts payable to the consultant.

c)    Stock options

On January 1, 2013, the Company granted a consultant options to acquire 1,000,000 shares of its common stock at an exercise price of $0.03 per share for a term of five years. The stock based compensation expense recognized related to the grant of the options was $29,983. During the year ended December 31, 2013, these options were exercised in full.

On January 28, 2013, the Company granted the option to acquire 2,300,000 shares of common stock of the Company that vest as follow:

-
700,000 immediately

-
50,000 per month for ten consecutive months, commencing January 31, 2013 for a total of 500,000

-
200,000 on January 27, 2014

-
200,000 on January 27, 2015

-
200,000 in November 2014 subject to approval from the COO of the Company

-
200,000 in December 2015 subject to approval from the COO of the Company

-
300,000 subject to performance vesting criteria

The Company recognized compensation expense of $61,956 related to the options that vested during the year. The stock based compensation expense related to the unvested stock options to be recognized if the options vest is $29,979.

On March 26, 2013, the Company granted a consultant the options to acquire 500,000 shares of its common stock at an exercise price of $0.03 per share for a term of five years. The option does not vest until the consultant enters into a full-time employment or equivalent role with the Company. Therefore, no compensation expense related to these options has been recognized. The stock based compensation expense related to the unvested stock options to be recognized if the options vest is $17,489.

 
On April 1, 2013, the Company granted a consultant the option to acquire 1,250,000 shares of its common stock at an exercise price of $0.07 per share for a term of five years. The stock-based compensation expense related to the grant of this option was $43,706.

On April 9, 2013, the Company granted two consultants each the respective and individual option to acquire 1,000,000 shares (500,000 shares each) of its common stock at an exercise price of $0.03 per share for a term of five years. The option does not vest for either consultant until the individuals enter into a full-time employment or equivalent role with the Company. Therefore, no compensation expense related to these options has been recognized. The stock based compensation expense related to the unvested stock options to be recognized if the options vest is $19,987.

On May 1, 2013, the Company granted one consultant the option to acquire 2,000,000 shares of common stock of the Company at an exercise price of $0.03 per share for a period of five years. The stock based compensation expense recognized related to this option grant was $99,937. During the year ended December 31, 2013, these options were exercised in full.

On October 1, 2013, the Company granted the option to acquire 500,000 shares of common stock at an exercise price of $0.03 per share to a consultant of the Company. The option to acquire the shares of common stock vests as follows:

-
250,000 at the time of the grant

-
250,000 one year from the date of grant

The compensation expense recognized related to this option grant was $9,331. The compensation expense related to the unvested stock options to be recognized if the options vest is $5,598.

1)
the option to acquire 300,000 shares of common stock at an exercise price of $0.03 per share to a consultant of the Company. The option to acquire the shares of common stock vest as follows:

-
150,000 at the time of the grant

2)
the option to acquire 400,000 shares of common stock at an exercise price of $0.03 per share to a consultant of the Company. The option to acquire the shares of common stock vest as follows:

-
100,000 at the time of grant

-
Three respective performance conditions, each for the option to acquire 100,000 shares, with respect to sales and partnership arrangements for the Company's Health-e-Connect product.

A summary of stock option activity is as follows:

 
 
Three Months Ended
   
Year Ended
 
 
 
March 31, 2014 (unaudited)
   
December 31, 2013
 
 
 
Number of
   
Weighted Average
   
Number of
   
Weighted Average
 
 
 
Options
   
Exercise Price
   
Options
   
Exercise Price
 
Outstanding, beginning of period
   
130,550,000
   
$
0.03
     
125,000,000
   
$
0.04
 
Granted
   
700,000
     
0.04
     
8,550,000
     
0.04
 
Exercised
   
-
     
-
     
(3,000,000
)
   
(0.03
)
 
                               
Outstanding, end of period
   
131,250,000
   
$
0.04
     
130,550,000
   
$
0.04
 
 
                               
Exercisable, end of period
   
128,250,000
   
$
0.04
     
127,800,000
   
$
0.04
 

The options outstanding at March 31, 2014 and December 31, 2013 were as follows:

 
 
March 31, 2014
   
December 31, 2013
   
 
Expiry Date
 
Options
   
Exercise
Price
   
Intrinsic
Value
   
Options
   
Exercise
Price
   
Intrinsic
Value
 
 
 
   
   
   
   
   
 
March 7, 2015
   
20,000,000
   
$
0.05
     
-
     
20,000,000
   
$
0.05
     
-
 
September 30, 2015
   
1,200,000
   
$
0.25
     
-
     
1,200,000
   
$
0.25
     
-
 
November 29, 2015
   
-
   
$
0.05
     
-
     
-
   
$
0.05
     
-
 
March 6, 2016
   
35,750,000
   
$
0.05
     
-
     
35,750,000
   
$
0.05
     
-
 
May 4, 2016
   
1,000,000
   
$
0.05
     
-
     
1,000,000
   
$
0.05
     
-
 
May 23, 2016
   
100,000
   
$
0.05
     
-
     
100,000
   
$
0.05
     
-
 
May 27, 2017
   
700,000
   
$
0.05
     
-
     
700,000
   
$
0.05
     
-
 
May 31, 2017
   
500,000
   
$
0.25
     
-
     
500,000
   
$
0.05
     
-
 
August 16, 2017
   
500,000
   
$
0.05
     
-
     
500,000
   
$
0.05
     
-
 
December 28, 2017
   
14,250,000
   
$
0.05
     
-
     
14,250,000
   
$
0.05
     
-
 
December 28, 2017
   
51,000,000
   
$
0.03
     
-
     
51,000,000
   
$
0.03
     
-
 
January 28, 2018
   
2,300,000
   
$
0.05
     
-
     
2,300,000
   
$
0.05
     
-
 
March 26, 2018
   
500,000
   
$
0.03
     
-
     
500,000
   
$
0.03
     
-
 
April 1, 2018
   
1,250,000
   
$
0.07
     
-
     
1,250,000
   
$
0.07
     
-
 
April 9, 2018
   
1,000,000
   
$
0.03
     
-
     
1,000,000
   
$
0.03
     
-
 
October 1, 2018
   
500,000
   
$
0.03
     
-
     
500,000
   
$
0.03
     
-
 
February 7, 2019
   
700,000
   
$
0.03
     
-
     
-
   
$
-
     
-
 
Total
   
131,250,000
   
$
0.04
     
-
     
130,550,000
   
$
0.04
     
-
 
Weighted Average Remaining
Contractual Life
   
2.80
                     
3.03
                 

The Company uses the fair value method for determining stock-based compensation for all options granted during the fiscal periods. The fair value was determined using the Black-Scholes Option Pricing Model based on the following weighted average assumptions:

 
 
March 31, 2014
(unaudited)
   
December 31,
2013
 
 
 
   
 
Risk-free interest rate
   
2.52
%
   
2.52
%
Expected life
 
5 years
   
5 Years
 
Expected dividends
   
0
%
   
0
%
Expected volatility
   
305
%
   
299
%
Forfeiture rate
   
0
%
   
0
%

The weighted average fair value for the options granted during the three months ended March 31, 2014 was $0.04 (2012: $Nil).

The compensation cost of the stock options granted was allocated as follows:

 
 
Three months ended
March 31, 2014
(unaudited)
   
Three months ended
March 31, 2013
(unaudited)
 
General, selling and administration
 
   
 
Unrelated parties
 
$
-
   
$
65,458
 
 
 
$
-
   
$
65,458