20-F/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 20-F/A
(Amendment No. 1)

[   ] REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

or

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended: December 31, 2017 or

[   ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

or

[   ] SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number: 333-202600

NATCORE TECHNOLOGY INC.
(Exact name of registrant as specified in its charter)

British Columbia, Canada
(Jurisdiction of incorporation or organization)

Natcore Technology Inc., 189 N. Water Street, Suite 700, Rochester, NY 14504-1163
(Address of principal executive offices)

Charles Provini, 189 N. Water Street, Suite 700, Rochster, NY 14604-1163,
(585) 286-9180
info@natcoresolar.com
(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)

Securities registered or to be registered pursuant to Section 12(b) of the Act: None

Securities registered or to be registered pursuant to Section 12(g) of the Act:

Common Shares, without par value
(Title of Class)

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report:

At December 31, 2017 the registrant had 78,163,435 common shares issued and outstanding

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes  ______________         No             x                   

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.

Yes  ______________         No             x                   

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes            x                            No ______________

Indicate by check mark whether the registrant has submitted electronically and posted on its Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes            x                            No ______________

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer ______________         Accelerated Filer ______________         Non-Accelerated Filer______________         Emerging Growth Company             x                   

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act.[   ]

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

US GAAP ______________	International Financial Reporting	Other ______________
	Standards as issued by the International
	Accounting Standards Board             x

If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow:

Item 17 ______________         Item 18 ______________        

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes  ______________         No             x                   

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court: N/A.

EXPLANATORY NOTE

Natcore Technology Inc. is filing this Amendment No. 1 to its Annual Report on Form 20-F for the year ended December 31, 2017 (the “Form 20-F”), which was filed with the Securities and Exchange Commission on June 15, 2018, to submit the Interactive Data File (as defined in Rule 11 of Regulation S-T) for that fiscal year as Exhibit 101 to the Form 20-F in accordance with Rule 405 of Regulation S-T.

Except as set forth above, this Form 20-F/A does not modify or update any of the disclosure in the Form 20-F. This Form 20-F/A speaks as of the time of filing of the Form 20-F, does not reflect events that may have occurred subsequent to such filing, and does not modify or update in any way disclosure made in the Form 20-F.

ITEM 19 – EXHIBITS

The following exhibits are furnished as part of this Amendment No. 1 to the Form 20-F:

Exhibit No.	Description
12.1	Section 302(a) Certification of CEO
12.2	Section 302(a) Certification of CFO
13.1	Section 906 Certifications of CEO and CFO
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

SIGNATURES

The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this Annual Report on its behalf.

Date:      August 7, 2018

NATCORE TECHNOLOGY INC.

(Registrant)

By: /s/ Charles R. Provini

Name: Charles R. Provini

Title: President & CEO

Authorized Representative in the United States

EX-12.1

EXHIBIT 12.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Charles Provini, certify that:

1.	I have reviewed this Annual Report on Form 20-F/A of Natcore Technology Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;
4.	The company’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)	Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and

5. The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of company’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and

- 2 -

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting.

Date:	August 7, 2018
	/s/ Charles Provini
Name:	Charles Provini
Title:	President & Chief Executive Officer
	(Principal Executive Officer)

EX-12.2

EXHIBIT 12.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Richard Childs, certify that:

1.	I have reviewed this Annual Report on Form 20-F/A of Natcore Technology Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;
4.	The company’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)	Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company’s internal control over financial reporting; and

5. The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of company’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and report financial information; and

- 2 -

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the company’s internal control over financial reporting.

Date:	August 7, 2018
	/s/ Richard Childs
Name:	Richard Childs
Title:	Chief Financial Officer
	(Principal Financial Officer and Principal
	Accounting Officer)

EX-13.1

EXHIBIT 13.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Natcore Technology Inc. on Form 20-F/A for the fiscal year ended December 31, 2017 filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned hereby certify that to the best of our knowledge:

1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.	The information contained in the Report fairly presents, in all material respects, the financial conditions and results of operations of Natcore Technology Inc.

Date: August 7, 2018	/s/ Charles Provini
	Name: Charles Provini
	Title: President & Chief Executive Officer
	(Principal Executive Officer)
Date: August 7, 2018	/s/ Richard Childs
	Name: Richard Childs
	Title: Chief Financial Officer
	(Principal Financial Officer and
	Principal Accounting Officer)

A signed original of this written statement, or other document authenticating, acknowledging, or otherwise adopting each of the signatures appearing in typed form within the electronic version of this written statement, has been provided to Natcore Technology Inc. and will be retained by Natcore Technology Inc. in accordance with the applicable provisions of the U.S. Securities Exchange Act of 1934, as amended, and the related rules and regulations.

This written statement accompanies the Annual Report on Form 20-F/A in which it appears as an Exhibit pursuant to Section 906 of the U.S. Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the U.S. Sarbanes-Oxley Act of 2002 or other applicable law, be deemed filed by Natcore Technology Inc. for purposes of Section 18 of the U.S. Securities Exchange Act of 1934, as amended.

__________

XML

Document and Entity Information	12 Months Ended
	Dec. 31, 2017 shares
Statement [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Trading Symbol	nxt
Entity Registrant Name	Natcore Technology Inc.
Entity Central Index Key	0001464623
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	78,163,435
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY

XML

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 56,391	$ 23,252
Receivables	4,084	12,071
Prepaid expenses	7,568	55,187
Total current assets	68,043	90,510
Non-current assets
Equipment	149,601	223,325
TOTAL ASSETS	217,644	313,835
Current Liabilities
Trade payables and accrued liabilities	1,577,483	1,192,636
Derivative liability	267,077	367,346
TOTAL LIABILITIES	1,844,560	1,559,982
DEFICIT
Share capital	17,213,591	16,417,322
Share-based payment reserve	4,373,131	4,275,173
Accumulated deficit	(23,213,638)	(21,938,642)
TOTAL DEFICIT	(1,626,916)	(1,246,147)
TOTAL LIABILITIES AND DEFICIT	$ 217,644	$ 313,835

XML

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Expenses
Consulting	$ 132,936	$ 124,652	$ 181,589
Depreciation and amortization	75,272	146,946	279,527
Filing Fees	26,278	45,172	25,016
Foreign exchange loss	1,457	16,457	5,159
Interest and bank charges	7,804	2,698	2,383
Marketing	76,582	341,104	268,853
Office and other operational expenses	191,766	201,736	216,811
Professional fees	81,589	219,016	335,762
Research and development	861,947	1,137,422	1,203,716
Stock-based compensation	67,599	869,130	387,648
Travel	22,231	37,472	45,858
Wages and salaries	615,331	763,223	778,339
Total expenses	2,160,792	3,905,028	3,730,661
Other income
Fair value adjustment on warrants	885,673	1,880,587	226,827
Other income	123	1,932	14,124
Interest income	0	809	1,581
Net and comprehensive loss for the year	$ (1,274,996)	$ (2,021,700)	$ (3,488,129)
Loss per share - basic and diluted	$ (0.02)	$ (0.03)	$ (0.07)
Weighted average number of shares outstanding - basic and diluted	71,014,878	60,007,618	51,329,138

XML

Consolidated Statement of Changes in Equity - USD ($)	Total	Share capital [Member]	Share-based payment reserve [Member]	Share subscriptions received [Member]	Deficit [Member]
Beginning Balance at Dec. 31, 2014	$ 819,281	$ 13,977,256	$ 2,956,964	$ 313,874	$ (16,428,813)
Beginning Balance (Shares) at Dec. 31, 2014		47,861,502
Statement [Line Items]
Comprehensive loss for the year	(3,488,129)				(3,488,129)
Stock-based compensation	387,648		387,648
Shares issued for cash - private placement	2,703,416	$ 3,017,290		(313,874)
Shares issued for cash - private placement (Shares)		8,146,745
Shares issued for services	111,764	$ 111,764
Shares issued for services (Shares)		325,000
Derivative liability - warrants issued	(1,237,161)	$ (1,237,161)
Issuance costs - finders' warrants		(31,098)	31,098
Issuance costs - cash	(147,680)	(147,680)
Subscriptions received	31,102			31,102
Ending Balance at Dec. 31, 2015	(819,759)	$ 15,690,371	3,375,710	31,102	(19,916,942)
Ending Balance (Shares) at Dec. 31, 2015		56,333,247
Statement [Line Items]
Comprehensive loss for the year	(2,021,700)				(2,021,700)
Stock-based compensation	869,130		869,130
Shares issued for cash - private placement	1,937,107	$ 1,968,209		$ (31,102)
Shares issued for cash - private placement (Shares)		8,095,055
Shares issued for services	124,000	$ 124,000
Shares issued for services (Shares)		400,000
Shares issued for cash - options exercise	13,682	$ 24,381	(10,699)
Shares issued for cash - options exercise (Shares)		38,500
Derivative liability - warrants issued	(1,112,776)	$ (1,112,776)
Issuance costs - finders' warrants		(41,032)	41,032
Issuance costs - cash	(235,831)	(235,831)
Ending Balance at Dec. 31, 2016	(1,246,147)	$ 16,417,322	4,275,173		(21,938,642)
Ending Balance (Shares) at Dec. 31, 2016		64,866,802
Statement [Line Items]
Comprehensive loss for the year	(1,307,112)				(1,307,112)
Stock-based compensation	67,599		67,599
Shares issued for cash - private placement	1,645,457	$ 1,645,457
Shares issued for cash - private placement (Shares)		12,651,633
Shares issued for services	32,155	$ 32,155
Shares issued for services (Shares)		140,000
Shares issued for cash - options exercise	39,610	$ 65,618	(26,008)
Shares issued for cash - options exercise (Shares)		130,000
Shares issued for cash - warrants exercise	97,253	$ 97,253
Shares issued for cash - warrants exercise (Shares)		375,000
Derivative liability - warrants issued	(813,126)	$ (813,126)
Issuance costs - finders' warrants		(56,367)	56,367
Issuance costs - cash	(174,721)	(174,721)
Ending Balance at Dec. 31, 2017	$ (1,626,916)	$ 17,213,591	$ 4,373,131		$ (23,213,638)
Ending Balance (Shares) at Dec. 31, 2017		78,163,435

XML

Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Operating Activities
Net loss	$ (1,274,996)	$ (2,021,700)	$ (3,488,129)
Adjustments for non-cash items:
Depreciation and amortization	75,272	146,946	279,527
Fair value adjustment on warrants	(885,673)	(1,880,588)	(226,827)
Stock-based compensation	67,599	869,130	387,648
Shares issued for services	32,155	0	111,764
Changes in non-cash working capital items:
Receivables	7,987	(1,188)	(4,944)
Prepaid expenses	47,619	92,889	(87,681)
Trade payables and accrued liabilities	384,846	448,037	440,297
Net cash flows used in operating activities	(1,545,191)	(2,346,474)	(2,588,345)
Investing Activities
Expenditures on equipment	(1,548)	(3,542)	(27,185)
Net cash flows used in investing activities	(1,548)	(3,542)	(27,185)
Financing Activities
Subscriptions received for pending private placement	0	0	31,102
Proceeds on issuance of common shares - exercise of options	39,610	13,682	0
Proceeds on issuance of common shares - exercise of warrants	69,532	0	0
Proceeds on issuance of common shares - net of issuance costs	1,470,736	1,838,065	2,557,562
Net cash flows provided by financing activities	1,579,878	1,851,747	2,588,644
Increase (decrease) in cash and cash equivalents	33,139	(498,269)	(26,866)
Cash and cash equivalents, beginning	23,252	521,521	548,387
Cash and cash equivalents, ending	$ 56,391	$ 23,252	$ 521,521

XML

Nature and Continuance of Operations

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Nature and Continuance of Operations [Text Block]

1. Nature and Continuance of Operations

Natcore Technology Inc. (the “Company”) was incorporated under the British Columbia Business Corporations Act on August 9, 2007. The Company’s common shares are listed on the TSX Venture Exchange (the “Exchange”) under the symbol NXT. Effective May 26, 2015, the Company became a fully-reporting issuer in the United States. The Company develops and owns technology for the manufacturing of solar cells.

The Company’s head office address is 189 North Water Street, Suite 700, Rochester, NY 14604-1163. The Company’s registered office is 2080 - 777 Hornby Street, Vancouver British Columbia V6Z 1S4.

These consolidated financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations. Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As of December 31, 2017 the Company has had recurring losses from operations and a cumulative deficit of $23,213,638. The Company’s continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds there from and/or raise equity capital or borrowings sufficient to meet current and future obligations. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the Company’s ability to continue as a going concern. Management intends to finance operating costs over the next twelve months with existing cash resources and the private placement of common shares.

XML

Significant Accounting Policies and Basis of Presentation

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Significant Accounting Policies and Basis of Presentation [Text Block]

2. Significant Accounting Policies and Basis of Preparation

Statement of Compliance with International Financial Reporting Standards

These consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRB") issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”).

The consolidated financial statements were authorized for issue by the Board of Directors on May 2, 2018.

Basis of Preparation

The consolidated financial statements of the Company have been prepared on an accrual basis and are based on historical costs, modified where applicable. The consolidated financial statements are presented in United States dollars unless otherwise noted.

Consolidation

The consolidated financial statements include the accounts of the Company and its controlled entities. Details of controlled entities are as follows:

		Percentage Owned *
	Jurisdiction
	of	December	December
	Incorporation	31, 2017	31, 2016
Natcore Technology, Inc.	United States	100%	100%
Newcyte, Incorporated	United States	100%	100%
Vanguard Solar, Inc.	United States	100%	100%
Natcore Asia Technology, Limited	Hong Kong	100%	100%

*Percentage of voting power is in proportion to ownership.

Inter-company balances are eliminated on consolidation.

Significant Accounting Judgments, Estimates and Assumptions

The preparation of consolidated financial statements in accordance with IFRS requires the Company to make estimates and assumptions concerning the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised.

Estimates and assumptions where there is significant risk of material adjustments to assets and liabilities in future accounting periods include the useful lives of equipment, impairment considerations for equipment and intangible assets, determination of fair value for stock-based compensation and other share-based payments, valuations and assumptions used to determine deferred income taxes and the fair value of financial instruments.

Foreign Currency Translation

The functional currency of each of the Company’s entities is measured using the currency of the primary economic environment in which that entity operates. The consolidated financial statements are presented in United States dollars which is the functional currency of the Company and its subsidiaries.

Transactions and Balances:

Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.

Exchange differences arising on the translation of monetary items or on settlement of monetary items are recognized in profit or loss in the statement of comprehensive loss in the period in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge.

Exchange differences arising on the translation of non-monetary items are recognized in other comprehensive loss in the statement of comprehensive loss to the extent that gains and losses arising on those non-monetary items are also recognized in other comprehensive loss. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component is also recognized in profit or loss.

Intangible Assets

Intangible Assets Acquired Separately

Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated impairment losses.

Internally-Generated Intangible Assets - Research and Development Expenditure

Expenditure on research activities is recognized as an expense in the period in which it is incurred.

An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated:

• The technical feasibility of completing the intangible asset so that it will be available for use or sale;

• The intention to complete the intangible asset and use or sell it;

• The ability to use or sell the intangible asset;

• How the intangible asset will generate probable future economic benefits;

• The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and

• The ability to measure reliably the expenditure attributable to the intangible asset during its development.

The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in loss in the period in which it is incurred.

Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.

At December 31, 2017 and 2016, the Company has not recognized any internally-generated intangible assets.

Share-Based Payments

The Company operates a stock option plan. Share-based payments to employees are measured at the fair value of the instruments issued and amortized over the vesting periods. Share-based payments to non-employees are measured at the fair value of goods or services received or the fair value of the equity instruments issued, if it is determined the fair value of the goods or services cannot be reliably measured, and are recorded at the date the goods or services are received. The corresponding amount is recorded to the share-based payment reserve. The fair value of options is determined using the Black–Scholes Option Pricing Model. The number of shares and options expected to vest is reviewed and adjusted at the end of each reporting period such that the amount recognized for services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest.

Financial Instruments

The Company classifies its financial instruments in the following categories: at fair value through profit or loss, loans and receivables, held-to-maturity investments, available-for-sale and financial liabilities. The classification depends on the purpose for which the financial instruments were acquired. Management determines the classification of its financial instruments at initial recognition.

Financial assets are classified at fair value through profit or loss when they are either held for trading for the purpose of short-term profit taking, derivatives not held for hedging purposes, or when they are designated as such to avoid an accounting mismatch or to enable performance evaluation where a group of financial assets is managed by key management personnel on a fair value basis in accordance with a documented risk management or investment strategy. Such assets are subsequently measured at fair value with changes in carrying value being included in profit or loss.

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortized cost. They are included in current assets, except for maturities greater than 12 months after the end of the reporting period. These are classified as non-current assets.

Held-to-maturity investments are non-derivative financial assets that have fixed maturities and fixed or determinable payments, and it is the Company’s intention to hold these investments to maturity. They are subsequently measured at amortized cost. Held-to-maturity investments are included in non-current assets, except for those which are expected to mature within 12 months after the end of the reporting period.

Available-for-sale financial assets are non-derivative financial assets that are designated as available-for-sale or are not suitable to be classified as financial assets at fair value through profit or loss, loans and receivables or held-to-maturity investments and are subsequently measured at fair value. These are included in current assets. Unrealized gains and losses are recognized in other comprehensive loss, except for impairment losses and foreign exchange gains and losses.

Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortized cost. Derivative financial liabilities are classified at fair value through profit and loss and are subsequently measured at fair value with changes in carrying value being included in profit or loss.

Regular purchases and sales of financial assets are recognized on the trade-date – the date on which the Company commits to purchase the asset.

Financial assets are derecognized when the rights to receive cash flows from the investments have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership.

At each reporting date, the Company assesses whether there is objective evidence that a financial instrument has been impaired. In the case of available-for-sale financial instruments, a significant and prolonged decline in the value of the instrument is considered to determine whether impairment has arisen.

Impairment of Long-Lived Assets

The carrying amount of the Company’s long-lived assets (which include equipment and intangible assets) is reviewed at each reporting date to determine whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. An impairment loss is recognized whenever the carrying amount of an asset or its cash generating unit exceeds its recoverable amount. Impairment losses are recognized in the statement of comprehensive loss.

The recoverable amount of assets is the greater of an asset’s fair value less cost to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset. For an asset that does not generate cash inflows largely independent of those from other assets, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

An impairment loss is only reversed if there is an indication that the impairment loss may no longer exist and there has been a change in the estimates used to determine the recoverable amount, however, not to an amount higher than the carrying amount that would have been determined had no impairment loss been recognized in previous years.

Assets that have an indefinite useful life are not subject to amortization and are tested annually for impairment.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, deposits held at call with banks and other short-term highly liquid investments, such as guaranteed investment certificates with original maturities of three months or less. Guaranteed investment certificates are investments with Canadian banks that are the equivalent of a certificate of deposit.

Income Taxes

Current Income Tax:

Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date, in the countries where the Company operates and generates taxable income.

Current income tax relating to items recognized directly in other comprehensive loss or equity is recognized in other comprehensive loss or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.

Deferred Income Tax:

Deferred income tax is provided using the asset and liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes.

The carrying amount of deferred income tax assets is reviewed at the end of each reporting period and recognized only to the extent that it is probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilized.

Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity and the same taxation authority.

Equipment

Equipment is stated at historical cost less accumulated depreciation and accumulated impairment losses.

Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to the statement of comprehensive loss during the financial period in which they are incurred.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in profit or loss.

Depreciation and amortization are calculated on a straight-line method to write off the cost of the assets to their residual values over their estimated useful lives.

Comparative Information

Certain expenses have been reclassified to conform to the presentation in the current year.

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Accounting Standards Issued but Not Yet Effective

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Accounting Standards Issued but Not Yet Effective [Text Block]

3. Accounting Standards Issued but Not Yet Effective

New Standard IFRS 16 “Leases”

This new standard replaces IAS 17 “Leases” and the related interpretative guidance. IFRS 16 applies a control model to the identification of leases, distinguishing between a lease and a service contract on the basis of whether the customer controls the asset being leased. For those assets determined to meet the definition of a lease, IFRS 16 introduces significant changes to the accounting by lessees, introducing a single, on-balance sheet accounting model that is similar to current finance lease accounting, with limited exceptions for short-term leases or leases of low value assets. Lessor accounting is not substantially changed. The standard is effective for annual periods beginning on or after January 1, 2019, with early adoption permitted for entities that have adopted IFRS 15.

The Company has not early adopted this new standard and is currently assessing the impact that these standards will have on its consolidated financial statements.

Other accounting standards or amendments to existing accounting standards that have been issued but have future effective dates are either not applicable or are not expected to have a significant impact on the Company’s consolidated financial statements.

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Cash and Cash Equivalents

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Cash and Cash Equivalents [Text Block]

4. Cash and Cash Equivalents

		December 31,		December 31,
		2017		2016
Cash at Bank	$	56,391	$	23,252

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Receivables

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Receivables [Text Block]

5. Receivables

		December 31,		December 31,
		2017		2016
GST receivable	$	4,084	$	12,071
	$	4,084	$	12,071

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Equipment

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Equipment [Text Block]

6. Equipment

		Furniture and
		Office		Production
		Equipment		Equipment		Total
Cost:
At December 31, 2015	$	360,742	$	932,808	$	1,293,550
Additions		2,708		834		3,542
At December 31, 2016		363,450		933,642		1,297,092
Depreciation:
At December 31, 2015		342,512		584,309		926,821
Charge for the Period		6,988		139,958		146,946
At December 31, 2016		349,500		724,267		1,073,767
Net Book Value:
At December 31, 2016	$	13,950	$	209,375	$	223,325

Cost:
At December 31, 2016	$	363,450	$	933,642	$	1,297,092
Additions		-		1,548		1,548
At December 31, 2017		363,450		935,190		1,298,640
Depreciation:
At December 31, 2016		349,500		724,267		1,073,767
Charge for the Period		4,707		70,565		75,272
At December 31, 2017		354,207		794,832		1,149,039
Net Book Value:
At December 31, 2017	$	9,243	$	140,358	$	149,601

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Trade Payables and Accrued Liabilities

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Trade Payables and Accrued Liabilities [Text Block]

7. Trade Payables and Accrued Liabilities

		December 31,		December 31,
		2017		2016
Trade Payables and Accrued Liabilities	$	1,577,483	$	1,192,636

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Derivative Financial Liability

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Derivative Financial Liability [Text Block]

8. Derivative Financial Liability

		Year Ended			Year Ended
		December 31,			December 31,
		2017			2016
Balance, Beginning	$	367,346		$	1,135,157
Fair value of warrants issued during the year		813,126			1,112,776
Fair value of warrants exercised during the year		(27,722	)		-
Change in fair value of warrants outstanding		(885,673	)		(1,880,587	)
Balance, Ending	$	267,077		$	367,346

The derivative financial liability consists of the fair value of share purchase warrants that have exercise prices that differ from the functional currency of the Company and are within the scope of IAS 32 “Financial Instruments: Presentation”. Details of these warrants and their fair values are as follows:

		Number of		Number of
		Warrants	Fair Value at	Warrants
		Outstanding at	December	Outstanding at	Fair Value at
	Exercise	December 31,	31,	December 31,	December 31,
Expiration Date	Price	2017	2017	2016	2016
	CDN $		US $		US $
July 20, 2017	0.90	-	-	3,840,700	574
January 21, 2018	0.70	1,352,062	-	1,352,062	3,497
April 14, 2018	0.95	1,200,050	-	1,200,050	4,028
April 27, 2018	0.95	397,000	-	397,000	1,506
July 23, 2018	0.74	1,000,000	20	1,000,000	8,052
July 31, 2018	0.74	822,000	18	822,000	6,650
November 30, 2018	0.55	1,694,444	609	1,694,444	26,938
December 18, 2018	0.55	1,681,189	1,254	1,681,189	27,987
February 2, 2019	0.55	273,058	309	273,058	6,144
March 17, 2019	0.55	2,244,497	2,132	2,244,497	53,241
June 28, 2019	0.55	1,000,000	2,930	1,000,000	26,377
July 28, 2019	0.55	1,000,000	3,155	1,000,000	29,049
September 16, 2019	0.55	650,000	3,471	650,000	23,768
November 2, 2019	0.30	1,000,000	8,955	1,000,000	49,316
November 22, 2019	0.30	427,500	3,899	427,500	20,328
December 5, 2019	0.25	1,000,000	11,201	1,000,000	53,205
December 14, 2019	0.25	500,000	5,651	500,000	26,686
January 9, 2020	0.25	646,800	6,247	-	-
February 3, 2020	0.40	650,000	4,696	-	-
March 17, 2020	0.25	900,000	11,315	-	-
April 11, 2020	0.25	1,030,000	13,070	-	-
May 13, 2020	0.27	500,000	6,067	-	-
June 14, 2020	0.24	1,250,000	18,968	-	-
July 11, 2020	0.24	650,000	10,424	-	-
July 26, 2020	0.24	900,000	14,649	-	-
August 9, 2020	0.24	1,000,000	19,648	-	-
September 12, 2020	0.24	500,000	10,093	-	-
October 16, 2020	0.24	1,250,000	30,078	-	-
November 24, 2020	0.24	1,449,833	35,227	-	-
December 27, 2020	0.19	1,550,000	42,991	-	-
		28,518,433	267,077	20,082,500	367,346

The fair values of these warrants were estimated using the Black-Scholes Option Pricing Model using the following assumptions.

• The stock price was based upon the publicly traded price at the time of issuance;

• The risk-free interest rate assumption is based on the government of Canada marketable bonds for a period consistent with the expected term of the option in effect at the time of the grant;

• The Company does not pay dividends on common stock and does not anticipate paying dividends on its common stock in the foreseeable future. Therefore, the expected dividend rate was 0%;

• The expected life of the warrants was estimated to be 75% of the remaining contractual term which is based on the historical exercise patterns of warrant holders; and

• The expected volatility was based off of the historical trading prices of the Company’s common stock price over a period equivalent to the expected life of the warrants.

The fair values of these warrants as of December 31, 2017 were estimated using the Black-Scholes Option Pricing Model using the following inputs:

Input	Range
Expected volatility	96% - 100%
Expected life	0.04 - 2.24 years
Dividends	0.00%
Risk-free interest rate	0.65%

The fair values of these warrants as of December 31, 2016 were estimated using the Black-Scholes Option Pricing Model using the following inputs:

Input	Range
Expected volatility	86% - 95%
Expected life	0.41 - 2.22 years
Dividends	0.00%
Risk-free interest rate	0.74%

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Share Capital

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Share Capital [Text Block]

9. Share Capital

Authorized Share Capital

Unlimited number of common shares without par value.

Issued Share Capital

At December 31, 2017 and 2016, there were 78,163,435 and 64,866,802, respectively, issued and fully paid common shares.

Private Placements

In February 2016, the Company completed a non-brokered private placement and issued 273,058 units at a price of CDN$0.36 per unit for gross proceeds of $70,908 (CDN$98,301). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.55 per share for a period of three years from the date of closing. The Company had received subscriptions of $31,102 at December 31, 2015 that related to this private placement. On issue the fair value of the warrants was determined to be $26,464 and included in derivative liability (Note 8).

In March 2016, the Company completed a non-brokered private placement and issued 2,244,497 units at a price of CDN$0.36 per unit for gross proceeds of $622,166 (CDN$808,019). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.55 per share for a period of three years from the date of closing. On issue the fair value of the warrants was determined to be $489,252 and included in derivative liability (Note 8). The Company paid finders’ fees of $6,150 and incurred other share issue costs of $3,276. The Company also issued 23,450 finders’ warrants with a fair value of $5,112 in connection with this private placement exercisable at a price of CAD$0.55 per share for a period of three years from the date of closing.

In June 2016, the Company completed a non-brokered private placement and issued 1,000,000 units at a price of CDN$0.40 per unit for gross proceeds of $305,421 (CDN$400,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.55 per share for a period of three years from the date of closing. On issue the fair value of the warrants was determined to be $167,222 and included in derivative liability (Note 8). The Company paid finders’ fees of $10,000. The Company also issued 70,000 finders’ warrants with a fair value of $10,940 in connection with this private placement exercisable at a price of CAD$0.55 per share for a period of three years from the date of closing.

In July 2016, the Company completed a non-brokered private placement and issued 1,000,000 units at a price of CDN$0.40 per unit for gross proceeds of $303,630 (CDN$400,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.55 per share for a period of three years from the date of closing. The Company also issued 70,000 finders’ warrants with a fair value of $9,841 in connection with this private placement exercisable at a price of CAD$0.55 per share for a period of three years from the date of closing.

In September 2016, the Company completed a non-brokered private placement and issued 650,000 units at a price of CDN$0.36 per unit for gross proceeds of $177,048 (CDN$234,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.55 per share for a period of three years from the date of closing. The Company also issued 45,500 finders’ warrants with a fair value of $5,333 in connection with this private placement exercisable at a price of CAD$0.55 per share for a period of three years from the date of closing.

In November 2016, the Company completed a non-brokered private placement and issued 1,427,500 units at a price of CDN$0.23 per unit for gross proceeds of $244,966 (CDN$328,325). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.30 per share for a period of three years from the date of closing. The Company also issued 70,000 finders’ warrants with a fair value of $7,801 in connection with this private placement exercisable at a price of CAD$0.30 per share for a period of three years from the date of closing.

In December 2016, the Company completed a non-brokered private placement and issued 1,500,000 units at a price of CDN$0.21 per unit for gross proceeds of $238,373 (CDN$315,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.30 per share for a period of three years from the date of closing. The Company also issued 70,000 finders’ warrants with a fair value of $5,569 in connection with this private placement exercisable at a price of CAD$0.30 per share for a period of three years from the date of closing.

For the year ended December 31, 2016, the Company determined the fair value at the time of issuance of the warrants included in the derivative liability and the finders’ warrants using the Black-Scholes Option Pricing Model using the following inputs:

Input	Range
Expected volatility	86% - 95%
Expected life	2.25 years
Dividends	0.00%
Risk-free interest rate	0.45% - 0.80%

In January 2017, the Company completed a non-brokered private placement and issued 1,021,800 units at a price of CDN$0.21 per unit for gross proceeds of $162,030 (CDN$214,578). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.25 per share for a period of three years from the date of closing. The Company also issued 70,000 finders’ warrants with a fair value of $7,139 in connection with this private placement exercisable at a price of CAD$0.25 per share for a period of three years from the date of closing.

In February 2017, the Company completed a non-brokered private placement and issued 650,000 units at a price of CDN$0.34 per unit for gross proceeds of $169,195 (CDN$221,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.40 per share for a period of three years from the date of closing. The Company also issued 45,500 finders’ warrants with a fair value of $4,894 in connection with this private placement exercisable at a price of CAD$0.40 per share for a period of three years from the date of closing.

In March 2017, the Company completed a non-brokered private placement and issued 900,000 units at a price of CDN$0.19 per unit for gross proceeds of $128,077 (CDN$171,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.25 per share for a period of three years from the date of closing. The Company also issued 63,000 finders’ warrants with a fair value of $5,714 in connection with this private placement exercisable at a price of CAD$0.25 per share for a period of three years from the date of closing.

In April 2017, the Company completed a non-brokered private placement and issued 1,030,000 units at a price of CDN$0.19 per unit for gross proceeds of $146,186 (CDN$195,700). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.25 per share for a period of three years from the date of closing. The Company also issued 72,100 finders’ warrants with a fair value of $4,543 in connection with this private placement exercisable at a price of CAD$0.25 per share for a period of three years from the date of closing.

In May 2017, the Company completed a non-brokered private placement and issued 500,000 units at a price of CDN$0.21 per unit for gross proceeds of $76,603 (CDN$105,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.27 per share for a period of three years from the date of closing. The Company also issued 35,000 finders’ warrants with a fair value of $3,414 in connection with this private placement exercisable at a price of CAD$0.27 per share for a period of three years from the date of closing.

In June 2017, the Company completed a non-brokered private placement and issued 1,250,000 units at a price of CDN$0.19 per unit for gross proceeds of $179,955 (CDN$237,500). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.24 per share for a period of three years from the date of closing. The Company also issued 87,500 finders’ warrants with a fair value of $6,505 in connection with this private placement exercisable at a price of CAD$0.24 per share for a period of three years from the date of closing.

In July 2017, the Company completed a non-brokered private placement and issued 650,000 and 900,000 units at a price of CDN$0.19 per unit for gross proceeds of $95,565 (CDN$123,500) and $136,732 (CDN$171,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.24 per share for a period of three years from the date of closing. The Company also issued 45,500 and 63,000 finders’ warrants with a fair value of $3,472 and $4,260 in connection with this private placement exercisable at a price of CAD$0.24 per share for a period of three years from the date of closing.

In August 2017, the Company completed a non-brokered private placement and issued 1,000,000 units at a price of CDN$0.15 per unit for gross proceeds of $118,007 (CDN$150,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.19 per share for a period of three years from the date of closing. The Company also issued 70,000 finders’ warrants with a fair value of $5,192 in connection with this private placement exercisable at a price of CAD$0.19 per share for a period of three years from the date of closing

In September 2017, the Company completed a non-brokered private placement and issued 500,000 units at a price of CDN$0.15 per unit for gross proceeds of $61,687 (CDN$75,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.19 per share for a period of three years from the date of closing. The Company also issued 35,000 finders’ warrants with a fair value of $1,898 in connection with this private placement exercisable at a price of CAD$0.24 per share for a period of three years from the date of closing.

In October 2017, the Company completed a non-brokered private placement and issued 1,250,000 units at a price of CDN$0.12 per unit for gross proceeds of $119,736 (CDN$150,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.15 per share for a period of three years from the date of closing. The Company also issued 87,500 finders’ warrants with a fair value of $3,392 in connection with this private placement exercisable at a price of CAD$0.15 per share for a period of three years from the date of closing.

In November 2017, the Company completed a non-brokered private placement and issued 1,449,833 units at a price of CDN$0.12 per unit for gross proceeds of $136,996 (CDN$173,980). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.15 per share for a period of three years from the date of closing. The Company also issued 87,500 finders’ warrants with a fair value of $2,913 in connection with this private placement exercisable at a price of CAD$0.15 per share for a period of three years from the date of closing.

In December 2017, the Company completed a non-brokered private placement and issued 1,550,000 units at a price of CDN$0.10 per unit for gross proceeds of $114,688 (CDN$147,250). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.12 per share for a period of three years from the date of closing. The Company also issued 108,500 finders’ warrants with a fair value of $3,031 in connection with this private placement exercisable at a price of CAD$0.12 per share for a period of three years from the date of closing.

The Company incurred cash shares issuance costs of $174,721 in connection with the private placements completed during the year ended December 31, 2017.

For the year ended December 31, 2017, the Company determined the fair value at the time of issuance of the warrants included in the derivative liability and the finders’ warrants using the Black-Scholes Option Pricing Model using the following inputs:

Input	Range
Expected volatility	93% - 99%
Expected life	2.25 years
Dividends	0.00%
Risk-free interest rate	0.65% - 0.80%

Shares Issued For Services

In July 2016, the Company issued 400,000 shares of common stock for professional services. The fair value of the shares was $124,000

In February 2017, the Company issued 140,000 shares for services at a value of $0.23 per share for a total cost of $32,155.

Basic and Diluted Loss Per Share

Diluted loss per share did not include the effect of stock options and warrants as the effect would be anti-dilutive.

Stock Options

The Company has adopted an incentive stock option plan, which provides that the Board of Directors of the Company may from time to time, at its discretion, and in accordance with the Exchange requirements, grant to directors, officers, employees and technical consultants to the Company, non-transferable options to purchase common shares, provided that the number of common shares reserved for issuance will not exceed 6,779,255 common shares. Such options will be exercisable for a period of up to 10 years from the date of grant. In connection with the foregoing, the number of common shares reserved for issuance to any one optionee will not exceed five percent ( 5%) of the issued and outstanding common shares and the number of common shares reserved for issuance to all technical consultants will not exceed two percent ( 2%) of the issued and outstanding common shares. Options may be exercised no later than 90 days following cessation of the optionee’s position with the Company or 30 days following cessation of an optionee conducting investor relations activities’ position.

Stock-based compensation expense has been calculated using the Black-Scholes option pricing model. The expected life of the options has been estimated to be the contractual term of the option given the limited history of early exercise. Future volatility has been determined based on historical volatility for a period equivalent to the expected life of the option.

During the years ended December 31, 2017 and 2016, the Company recorded stock-based compensation expense of $67,599 and $869,130, respectively.

On January 31, 2016, the Company granted 1,975,000 stock options to employees. The options vested immediately. The options are exercisable at CDN$0.40 and expire January 13, 2021. The options had a grant date fair value of $395,116 (CDN$562,580) determined using the Black-Scholes Option Pricing Model with the following assumptions: Risk free rate of 0.92%; Expected life of 5.00 years; Volatility of 94%; and a Dividend yield of 0%.

On February 15, 2016, the Company granted 120,000 stock options to an employee. The options vest accordingly: 80,000 after 6 months, and 40,000 after 1 year. The options are exercisable at CDN$0.51 and expire February 15, 2021. The options had a grant date fair value of $31,489 (CDN$43,622) determined using the Black-Scholes Option Pricing Model with the following assumptions: Risk free rate of 0.92%; Expected life of 5.00 years; Volatility of 94%; and a Dividend yield of 0%.

On December 9, 2016, the Company granted 1,830,000 stock options to employees. The options vested immediately. The options are exercisable at CDN$0.20 and expire December 9, 2021. The options had a grant date fair value of $197,874 (CDN$260,531) determined using the Black-Scholes Option Pricing Model with the following assumptions: Risk free rate of 1.08%; Expected life of 5.00 years; Volatility of 93%; and a Dividend yield of 0%.

On December 30, 2016, the Company granted 1,830,000 stock options to employees. The options vested immediately. The options are exercisable at CDN$0.18 and expire December 30, 2021. The options had a grant date fair value of $54,561 (CDN$73,250) determined using the Black-Scholes Option Pricing Model with the following assumptions: Risk free rate of 1.11%; Expected life of 5.00 years; Volatility of 94%; and a Dividend yield of 0%.

In January 2017, an option holder exercised 130,000 options for proceeds of $39,610 (CDN$52,000).

On June 22, 2017, the Company granted 120,000 stock options to employees. The options vested immediately. The options are exercisable at CDN$0.22 and expire June 22, 2022. The options had a granted date fair value of $13,018 (CDN$17,238) determined using the Black-Scholes Option Pricing Model with the following assumptions: Risk free rate of 0.65%; Expected life of 5.00 years; Volatility of 98%; and a Dividend yield of 0%.

On September 20, 2017, the Company granted 200,000 stock options to employees. The options vested immediately. The options are exercisable at CDN$0.17 and expire September 20, 2022. The options had a grant date fair value of $13,129 (CDN$16,369) determined using the Black-Scholes Option Pricing Model with the following assumptions: Risk free rate of 0.65%; Expected life of 5.00 years; Volatility of 98%; and a Dividend yield of 0%.

The changes in options during the years ended December 31, 2017 and 2016 are as follows:

	December 31, 2017			December 31, 2016
			Weighted
			average			Weighted
	Number of		exercise	Number of		average
	options		price	options		exercise price
Options outstanding, beginning	7,511,500		CDN $0.46	5,275,000		CDN $0.65
Options granted	320,000		CDN $0.19	4,605,000		CDN $0.24
Options forfeited	981,500		CDN $0.37	-		-
Options exercised	(130,000	)	CDN $0.40	(38,500	)	CDN $0.46
Options expired	(615,000	)	CDN $0.84	(2,330,000	)	CDN $0.90
Options outstanding, ending	6,105,000		CDN $0.42	7,511,500		CDN $0.46
Options exercisable, ending	5,805,000		CDN $0.41	6,070,000		CDN $0.45

Details of options outstanding as of December 31, 2017 are as follows:

			Number of Options
Exercise Price		Expiration Date	Outstanding
CDN$	0.80	January 4, 2018	20,000
CDN$	0.71	April 5, 2018	40,000
CDN$	0.83	June 3, 2018	25,000
CDN$	0.58	July 31, 2018	100,000
CDN$	1.08	January 10, 2019	315,000
CDN$	0.75	December 17, 2019	405,000
CDN$	0.65	December 20, 2019	80,000
CDN$	0.58	April 30, 2020	900,000
CDN$	0.54	June 15, 2020	15,000
CDN$	0.65	July 13, 2020	80,000
CDN$	0.40	January 13, 2021	1,625,000
CDN$	0.51	February 15, 2021	120,000
CDN$	0.20	December 9, 2021	1,440,000
CDN$	0.18	December 30, 2021	620,000
CDN$	0.22	June 22, 2022	120,000
CDN$	0.17	September 20, 2022	200,000
			6,105,000

Each option entitles the holder to purchase one common share of the Company.

Warrants

The changes in warrants during the years ended December 31, 2017 and 2016 are as follows:

	December 31, 2017			December 31, 2016
						Weighted
			Weighted			Average
	Number of		Average	Number of		Exercise
	Warrants		Exercise Price	Warrants		Price
Warrants outstanding, beginning	26,679,670		CDN $0.63	18,708,432		CDN $0.72
Warrants issued	13,539,233		CDN $0.22	8,446,105		CDN $0.44
Warrants exercised	(375,000	)	CDN $0.25	-		-
Warrants expired	(3,840,700	)	CDN $0.90	(474,867	)	CDN $0.96
Warrants outstanding, ending	36,003,203		CDN $0.45	26,679,670		CDN $0.63

The weighted average remaining life of the warrants outstanding as at December 31, 2017 is 1.56 years.

Details of warrants outstanding as December 31, 2017 are as follows:

			Number of Warrants
			Outstanding and
Exercise Price		Expiration Date	Exercisable
CDN$	0.70	January 21, 2018	1,356,312
CDN$	0.95	April 14, 2018	1,209,080
CDN$	0.95	April 27, 2018	421,500
CDN$	0.74	July 23, 2018	1,070,000
CDN$	0.74	July 31, 2018	825,500
US$	0.62	August 20, 2018	6,038,240
CDN$	0.74	November 30, 2018	1,764,444
CDN$	0.74	December 18, 2018	1,707,789
CDN$	0.55	February 2, 2019	273,058
CDN$	0.55	March 17, 2019	2,267,947
CDN$	0.55	June 28, 2019	1,070,000
CDN$	0.55	July 28, 2019	1,070,000
CDN$	0.43	September 16, 2019	695,500
CDN$	0.30	November 2, 2019	1,070,000
CDN$	0.30	November 22, 2019	429,600
CDN$	0.25	December 5, 2019	1,070,000
CDN$	0.25	December 14, 2019	500,000
CDN$	0.25	January 9, 2020	716,800
CDN$	0.40	February 3, 2020	695,500
CDN$	0.25	March 17, 2020	963,000
CDN$	0.25	April 7, 2020	1,102,100
CDN$	0.27	May 11, 2020	535,000
CDN$	0.24	June 14, 2020	1,337,500
CDN$	0.24	July 11, 2020	695,500
CDN$	0.24	July 26, 2020	963,000
CDN$	0.24	August 9, 2020	1,087,500
CDN$	0.19	September 12, 2020	535,000
CDN$	0.15	October 16, 2020	1,337,500
CDN$	0.15	November 24, 2020	1,537,333
CDN$	0.12	December 27, 2020	1,658,500
			36,003,203

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Reserves

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Reserves [Text Block]

10. Reserves

Share-Based Payment Reserve

The share-based payment reserve records the fair value of options and warrants recorded in accordance with IFRS 2 “Share-based payments” until such time that the stock options or warrants are exercised, at which time the corresponding amount will be transferred to share capital.

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Financial Instrument Fair Values

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Financial Instrument Fair Values [Text Block]

11. Financial Instrument Fair Values

The fair value of the Company’s financial assets and liabilities approximates the carrying amount.

Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are:

• Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities;

• Level 2 – Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly; and

• Level 3 – Inputs that are not based on observable market data.

Financial liabilities measured at fair value at December 31, 2017 and 2016 consisted of the derivative financial liability, which is measured using level 3 inputs.

The fair value of the derivative liability is determined by the Black-Scholes option pricing model using the historical volatility as an estimate of future volatility. At December 31, 2017 if the volatility used was increased by 10% the impact would be an increase to the derivative liability of $82,240, with a corresponding decrease to comprehensive loss.

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Related Party Transactions and Balances

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Related Party Transactions and Balances [Text Block]

12. Related Party Transactions and Balances

Related Party Balances

As of December 31, 2017 and December 31, 2016, $598,285 and $318,685, respectively, owed to directors, officers, and companies controlled by directors has been included in trade payables and accrued liabilities.

Key Management Personnel Compensation

		December 31,		December 31,		December 31,
		2017		2016		2015
Administrative fees	$	60,000	$	60,000	$	60,000
Consulting		48,000		48,000		100,200
Stock-based compensation		40,211		933,616		239,875
Wages and benefits		512,490		587,041		558,320
	$	660,701	$	1,628,657	$	958,395

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Financial Risk and Capital Management

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Financial Risk and Capital Management [Text Block]

13. Financial Risk and Capital Management

The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board of Directors approves and monitors the risk management processes, inclusive of documented investment policies, counterparty limits, and controlling and reporting structures. The type of risk exposure and the way in which such exposure is managed is provided as follows:

Credit Risk

Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. The Company’s primary exposure to credit risk is on its cash, and cash equivalents. The majority of cash is deposited in bank accounts held with major banks in Canada and the United States. As most of the Company’s cash is held by two banks there is a concentration of credit risk. This risk is managed by using major banks that are high credit quality financial institutions as determined by rating agencies. The Company’s secondary exposure to risk is on its receivables. The risk is considered to be minimal.

Liquidity Risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company has a planning and budgeting process in place to help determine the funds required to support the Company’s normal operating requirements on an ongoing basis. The Company ensures that there are sufficient funds to meet its short-term business requirements, taking into account its anticipated cash flows from operations and its holdings of cash and cash equivalents.

Historically, the Company's sole source of funding has been the issuance of equity securities for cash, primarily through private placements. The Company’s access to financing is always uncertain. There can be no assurance of continued access to significant equity funding.

The following is an analysis of the contractual maturities of the Company’s non-derivative financial liabilities as at December 31, 2017:

				Between One
		Within One		and Five		More Than
		Year		Years		Five Years
Trade Payables and Accrued Liabilities	$	1,777,483	$	-	$	-

Foreign Exchange Risk

Foreign exchange risk is the risk that the fair values of future cash flows of a financial instrument will fluctuate because they are denominated in currencies that differ from the respective functional currency. The Company does not hedge its exposure to fluctuations in foreign exchange rates.

The following is an analysis of the United States dollar equivalent of financial assets and liabilities that are denominated in Canadian dollars:

		December 31,			December 31,
		2017			2016
Cash and cash equivalents	$	-		$	21,933
Trade payables and accrued liabilities		(232,147	)		(140,756	)
Net	$	(232,147	)	$	(118,823	)

Based on the above net exposures, a 1% change in the Canadian dollar to United States dollar exchange rate would impact the Company’s net loss by $2,321 and $1,188 at December 31, 2017 and December 31, 2016, respectively.

Interest Rate Risk

Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk on its cash equivalents as these instruments have original maturities of three months or less and are therefore exposed to interest rate fluctuations on renewal. A 1% change in market interest rates would not have a significant impact on the Company’s net loss.

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Commitments

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Commitments [Text Block]

14. Commitments

Employment Agreement

The Company has an agreement (the “Employment Agreement”) dated October 1, 2007, and amended July 31, 2008, with an officer of the Company under which the Company pays a fee for employee services at a base salary of $220,000 per annum. On April 30, 2010, the Board of Directors passed a resolution to increase this to $250,000 per annum and on May 13, 2011 passed a resolution to increase this to $275,000 per annum. The employee is entitled to receive options under the terms and conditions of the Company’s stock option plan. The employee will serve as the President and Chief Executive Officer of the Company. On April 5, 2012, the employment agreement was extended for an additional two years under the same terms. On April 5, 2014, the employment agreement was extended for an additional three years under the same terms. On April 5, 2017, the employment agreement was extended for an additional three years under the same terms.

Pursuant to the Employment Agreement, the Company has committed to granting 500,000 stock options based on the Company achieving certain consolidated net revenue targets. The exercise price and term of the options will be set at time the targets are met.

The employee has the right, upon 30 -days’ notice, to terminate the Employment Agreement. The Company may terminate the Employment Agreement on 10 -days’ notice if for cause or on 60 days’ notice if without cause. Should the Company terminate the contract without cause, it is obligated to pay the employee an amount equal to three month’s base salary.

License Agreement

In 2004, the Company entered into a License Agreement with a university under which the university is entitled to receive: (i) 2% of the Company’s adjusted gross sales as defined in the License Agreement, and (ii) 2% of the adjusted gross sales of any sub licensee as defined in the License Agreement. The License Agreement gives the Company an exclusive license to a certain United States patent and the related technology for low temperature growth of inorganic materials from solution using catalyzed growth and re-growth.

Research and Development Facility Lease

On June 1, 2013, the Company entered into a new two-year lease for its research and development facility in Rochester, New York. The Company will pay a base rent of $103,596 per year in monthly installments of $8,633. On June 26, 2015, the Company extended the lease from July 1, 2015 to June 30, 2017 at a base rent of $105,212 per year in monthly installments of $8,768. This lease was extended for another three years expiring on June 30, 2020. Base annual rent for the years ending June 30, 2018, 2019, and 2020 is $108,312, $109,474, and $110,637, respectively.

Patent License Agreement

On December 9, 2011, the Company entered into a Patent License Agreement to use certain licensed patents. The Company is required to pay an annual fee of $25,000 for as long as the Company uses the patents.

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Income Taxes

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Income Taxes [Text Block]

15. Income Taxes

A reconciliation of the expected income tax recovery to the actual income tax recovery is as follows:

		Year Ended			Year Ended			Year Ended
		December 31,			December 31,			December 31,
		2017			2016			2015
Net loss	$	(1,274,996	)	$	(2,021,700	)	$	(3,488,129	)
Tax rate		34%			34%			34%
Expected income tax recovery		(433,499	)		(687,378	)		(1,185,964	)
Derivative liability		(314,154	)		(607,888	)		(38,927	)
Non-deductible items and other		18,014			275,973			83,288
Share issuance costs not recognized		(60,269	)		(58,233	)		-
Effect of different foreign tax rates		24,457			19,251			30,448
Effect of change in US corporate tax rate		3,059,896			-			-
Temporary differences not recognized		(2,295,685	)		1,058,275			1,111,155
	$	-		$	-		$	-

The Company has the following deductible temporary difference for which no deferred tax asset has been recognized and that can be carried forward indefinitely.

		December 31,		December 31,
		2017		2016
Non-capital losses – Canada	$	2,322,369	$	1,934,799
Tax losses – United States		22,359,419		20,420,145
Equipment tax pools		1,178,241		1,102,969
Share issuance costs		324,049		247,194
	$	26,184,078	$	23,705,107

The Canadian non-capital losses expire between 2027 and 2037. The US tax losses may be carried forward indefinitely. No deferred tax asset has been recognized as there is insufficient persuasive evidence that the Company will have sufficient taxable income in the future to utilize the tax losses.

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Research and Development Expense

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Research and Development Expense [Text Block]

16. Research and Development Expense

Details of this expense account by nature are as follows:

		Year Ended		Year Ended		Year Ended
		December 31,		December 31,		December 31,
		2017		2016		2015
Consulting	$	-	$	10,754	$	18,676
Equipment rental, rent and facility costs		214,024		286,323		284,533
Professional fees		48,268		103,011		123,313
Royalty and other		4,995		39,102		71,239
Wages and salaries		594,660		698,232		705,953
	$	861,947	$	1,137,422	$	1,203,716

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Subsequent Events

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Subsequent Events [Text Block]

17. Subsequent Events

In January 2018, the Company granted 1,354,000 stock options to employees and officers with an exercise price of CDN$0.095 per share for a period of 5 years.

In January 2018, the Company completed a non-brokered private placement and issued 1,500,000 units at a price of CDN$0.09 per unit for gross proceeds of $109,221 (CDN$135,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.11 per share for a period of three years from the date of closing. The Company also issued 105,000 finders warrants with an exercise price of CDN$0.11.

In February 2018, the Company completed a non-brokered private placement and issued 1,250,000 units at a price of CDN$0.07 per unit for gross proceeds of $68,632 (CDN$87,500). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.09 per share for a period of three years from the date of closing. The Company also issued 87,500 finders warrants with an exercise price of CDN$0.09.

In March 2018, the Company extended the expiry date of an aggregate of 1,597,050 outstanding share purchase warrants. The warrants were originally had expiry dates of April 14, 2018 and April 27, 2018. The expiry date has been extended by two years.

In April 2018, the Company completed a non-brokered private placement and issued 7,000,000 units at a price of CDN$0.14 per unit for gross proceeds of $762,224 (CDN$980,000). Each unit comprised one common share and one purchase warrant, with each warrant exercisable at a price of CDN$0.21 per share for a period of three years from the date of closing. The Company also issued 226,065 finders’ warrants with an exercise price of CDN$0.21.

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Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Statement of Compliance with International Financial Reporting Standards [Policy Text Block]

Statement of Compliance with International Financial Reporting Standards

These consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRB") issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”).

The consolidated financial statements were authorized for issue by the Board of Directors on May 2, 2018.

Basis of Preparation [Policy Text Block]

Basis of Preparation

The consolidated financial statements of the Company have been prepared on an accrual basis and are based on historical costs, modified where applicable. The consolidated financial statements are presented in United States dollars unless otherwise noted.

Consolidation [Policy Text Block]

Consolidation

The consolidated financial statements include the accounts of the Company and its controlled entities. Details of controlled entities are as follows:

		Percentage Owned *
	Jurisdiction
	of	December	December
	Incorporation	31, 2017	31, 2016
Natcore Technology, Inc.	United States	100%	100%
Newcyte, Incorporated	United States	100%	100%
Vanguard Solar, Inc.	United States	100%	100%
Natcore Asia Technology, Limited	Hong Kong	100%	100%

*Percentage of voting power is in proportion to ownership.

Inter-company balances are eliminated on consolidation.

Significant Accounting Judgments, Estimates and Assumptions [Policy Text Block]

Significant Accounting Judgments, Estimates and Assumptions

The preparation of consolidated financial statements in accordance with IFRS requires the Company to make estimates and assumptions concerning the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised.

Estimates and assumptions where there is significant risk of material adjustments to assets and liabilities in future accounting periods include the useful lives of equipment, impairment considerations for equipment and intangible assets, determination of fair value for stock-based compensation and other share-based payments, valuations and assumptions used to determine deferred income taxes and the fair value of financial instruments.

Foreign Currency Translation [Policy Text Block]

Foreign Currency Translation

The functional currency of each of the Company’s entities is measured using the currency of the primary economic environment in which that entity operates. The consolidated financial statements are presented in United States dollars which is the functional currency of the Company and its subsidiaries.

Transactions and Balances:

Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.

Exchange differences arising on the translation of monetary items or on settlement of monetary items are recognized in profit or loss in the statement of comprehensive loss in the period in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge.

Exchange differences arising on the translation of non-monetary items are recognized in other comprehensive loss in the statement of comprehensive loss to the extent that gains and losses arising on those non-monetary items are also recognized in other comprehensive loss. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component is also recognized in profit or loss.

Intangible Assets [Policy Text Block]

Intangible Assets

Intangible Assets Acquired Separately

Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated impairment losses.

Internally-Generated Intangible Assets - Research and Development Expenditure

Expenditure on research activities is recognized as an expense in the period in which it is incurred.

An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated:

• The technical feasibility of completing the intangible asset so that it will be available for use or sale;

• The intention to complete the intangible asset and use or sell it;

• The ability to use or sell the intangible asset;

• How the intangible asset will generate probable future economic benefits;

• The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and

• The ability to measure reliably the expenditure attributable to the intangible asset during its development.

The amount initially recognized for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in loss in the period in which it is incurred.

Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.

At December 31, 2017 and 2016, the Company has not recognized any internally-generated intangible assets.

Share-Based Payments [Policy Text Block]

Share-Based Payments

The Company operates a stock option plan. Share-based payments to employees are measured at the fair value of the instruments issued and amortized over the vesting periods. Share-based payments to non-employees are measured at the fair value of goods or services received or the fair value of the equity instruments issued, if it is determined the fair value of the goods or services cannot be reliably measured, and are recorded at the date the goods or services are received. The corresponding amount is recorded to the share-based payment reserve. The fair value of options is determined using the Black–Scholes Option Pricing Model. The number of shares and options expected to vest is reviewed and adjusted at the end of each reporting period such that the amount recognized for services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest.

Financial Instruments [Policy Text Block]

Financial Instruments

The Company classifies its financial instruments in the following categories: at fair value through profit or loss, loans and receivables, held-to-maturity investments, available-for-sale and financial liabilities. The classification depends on the purpose for which the financial instruments were acquired. Management determines the classification of its financial instruments at initial recognition.

Financial assets are classified at fair value through profit or loss when they are either held for trading for the purpose of short-term profit taking, derivatives not held for hedging purposes, or when they are designated as such to avoid an accounting mismatch or to enable performance evaluation where a group of financial assets is managed by key management personnel on a fair value basis in accordance with a documented risk management or investment strategy. Such assets are subsequently measured at fair value with changes in carrying value being included in profit or loss.

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortized cost. They are included in current assets, except for maturities greater than 12 months after the end of the reporting period. These are classified as non-current assets.

Held-to-maturity investments are non-derivative financial assets that have fixed maturities and fixed or determinable payments, and it is the Company’s intention to hold these investments to maturity. They are subsequently measured at amortized cost. Held-to-maturity investments are included in non-current assets, except for those which are expected to mature within 12 months after the end of the reporting period.

Available-for-sale financial assets are non-derivative financial assets that are designated as available-for-sale or are not suitable to be classified as financial assets at fair value through profit or loss, loans and receivables or held-to-maturity investments and are subsequently measured at fair value. These are included in current assets. Unrealized gains and losses are recognized in other comprehensive loss, except for impairment losses and foreign exchange gains and losses.

Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortized cost. Derivative financial liabilities are classified at fair value through profit and loss and are subsequently measured at fair value with changes in carrying value being included in profit or loss.

Regular purchases and sales of financial assets are recognized on the trade-date – the date on which the Company commits to purchase the asset.

Financial assets are derecognized when the rights to receive cash flows from the investments have expired or have been transferred and the Company has transferred substantially all risks and rewards of ownership.

At each reporting date, the Company assesses whether there is objective evidence that a financial instrument has been impaired. In the case of available-for-sale financial instruments, a significant and prolonged decline in the value of the instrument is considered to determine whether impairment has arisen.

Impairment of Long-Lived Assets [Policy Text Block]

Impairment of Long-Lived Assets

The carrying amount of the Company’s long-lived assets (which include equipment and intangible assets) is reviewed at each reporting date to determine whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. An impairment loss is recognized whenever the carrying amount of an asset or its cash generating unit exceeds its recoverable amount. Impairment losses are recognized in the statement of comprehensive loss.

The recoverable amount of assets is the greater of an asset’s fair value less cost to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the asset. For an asset that does not generate cash inflows largely independent of those from other assets, the recoverable amount is determined for the cash-generating unit to which the asset belongs.

An impairment loss is only reversed if there is an indication that the impairment loss may no longer exist and there has been a change in the estimates used to determine the recoverable amount, however, not to an amount higher than the carrying amount that would have been determined had no impairment loss been recognized in previous years.

Assets that have an indefinite useful life are not subject to amortization and are tested annually for impairment.

Cash and Cash Equivalents [Policy Text Block]

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, deposits held at call with banks and other short-term highly liquid investments, such as guaranteed investment certificates with original maturities of three months or less. Guaranteed investment certificates are investments with Canadian banks that are the equivalent of a certificate of deposit.

Income Taxes [Policy Text Block]

Income Taxes

Current Income Tax:

Current income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date, in the countries where the Company operates and generates taxable income.

Current income tax relating to items recognized directly in other comprehensive loss or equity is recognized in other comprehensive loss or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.

Deferred Income Tax:

Deferred income tax is provided using the asset and liability method on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes.

The carrying amount of deferred income tax assets is reviewed at the end of each reporting period and recognized only to the extent that it is probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilized.

Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Deferred income tax assets and deferred income tax liabilities are offset, if a legally enforceable right exists to set off current tax assets against current income tax liabilities and the deferred income taxes relate to the same taxable entity and the same taxation authority.

Equipment [Policy Text Block]

Equipment

Equipment is stated at historical cost less accumulated depreciation and accumulated impairment losses.

Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to the statement of comprehensive loss during the financial period in which they are incurred.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in profit or loss.

Depreciation and amortization are calculated on a straight-line method to write off the cost of the assets to their residual values over their estimated useful lives.

Comparative Information [Policy Text Block]

Comparative Information

Certain expenses have been reclassified to conform to the presentation in the current year.

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Significant Accounting Policies and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of interests in subsidiaries [Table Text Block]

		Percentage Owned *
	Jurisdiction
	of	December	December
	Incorporation	31, 2017	31, 2016
Natcore Technology, Inc.	United States	100%	100%
Newcyte, Incorporated	United States	100%	100%
Vanguard Solar, Inc.	United States	100%	100%
Natcore Asia Technology, Limited	Hong Kong	100%	100%

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Cash and Cash Equivalents (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about cash and cash equivalents [Table Text Block]

		December 31,		December 31,
		2017		2016
Cash at Bank	$	56,391	$	23,252

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Receivables (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about trade and other receivables [Table Text Block]

		December 31,		December 31,
		2017		2016
GST receivable	$	4,084	$	12,071
	$	4,084	$	12,071

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Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Statement [Line Items]

Disclosure of detailed information about equipment [Table Text Block]

Cost:
At December 31, 2016	$	363,450	$	933,642	$	1,297,092
Additions		-		1,548		1,548
At December 31, 2017		363,450		935,190		1,298,640
Depreciation:
At December 31, 2016		349,500		724,267		1,073,767
Charge for the Period		4,707		70,565		75,272
At December 31, 2017		354,207		794,832		1,149,039
Net Book Value:
At December 31, 2017	$	9,243	$	140,358	$	149,601

		Furniture and
		Office		Production
		Equipment		Equipment		Total
Cost:
At December 31, 2015	$	360,742	$	932,808	$	1,293,550
Additions		2,708		834		3,542
At December 31, 2016		363,450		933,642		1,297,092
Depreciation:
At December 31, 2015		342,512		584,309		926,821
Charge for the Period		6,988		139,958		146,946
At December 31, 2016		349,500		724,267		1,073,767
Net Book Value:
At December 31, 2016	$	13,950	$	209,375	$	223,325

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Trade Payables and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about trade and other payables [Table Text Block]

		December 31,		December 31,
		2017		2016
Trade Payables and Accrued Liabilities	$	1,577,483	$	1,192,636

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Derivative Financial Liability (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Statement [Line Items]

Disclosure of detailed information about warrants, fair value [Table Text Block]

		Year Ended			Year Ended
		December 31,			December 31,
		2017			2016
Balance, Beginning	$	367,346		$	1,135,157
Fair value of warrants issued during the year		813,126			1,112,776
Fair value of warrants exercised during the year		(27,722	)		-
Change in fair value of warrants outstanding		(885,673	)		(1,880,587	)
Balance, Ending	$	267,077		$	367,346

Disclosure of detailed information about warrants outstanding [Table Text Block]

		Number of		Number of
		Warrants	Fair Value at	Warrants
		Outstanding at	December	Outstanding at	Fair Value at
	Exercise	December 31,	31,	December 31,	December 31,
Expiration Date	Price	2017	2017	2016	2016
	CDN $		US $		US $
July 20, 2017	0.90	-	-	3,840,700	574
January 21, 2018	0.70	1,352,062	-	1,352,062	3,497
April 14, 2018	0.95	1,200,050	-	1,200,050	4,028
April 27, 2018	0.95	397,000	-	397,000	1,506
July 23, 2018	0.74	1,000,000	20	1,000,000	8,052
July 31, 2018	0.74	822,000	18	822,000	6,650
November 30, 2018	0.55	1,694,444	609	1,694,444	26,938
December 18, 2018	0.55	1,681,189	1,254	1,681,189	27,987
February 2, 2019	0.55	273,058	309	273,058	6,144
March 17, 2019	0.55	2,244,497	2,132	2,244,497	53,241
June 28, 2019	0.55	1,000,000	2,930	1,000,000	26,377
July 28, 2019	0.55	1,000,000	3,155	1,000,000	29,049
September 16, 2019	0.55	650,000	3,471	650,000	23,768
November 2, 2019	0.30	1,000,000	8,955	1,000,000	49,316
November 22, 2019	0.30	427,500	3,899	427,500	20,328
December 5, 2019	0.25	1,000,000	11,201	1,000,000	53,205
December 14, 2019	0.25	500,000	5,651	500,000	26,686
January 9, 2020	0.25	646,800	6,247	-	-
February 3, 2020	0.40	650,000	4,696	-	-
March 17, 2020	0.25	900,000	11,315	-	-
April 11, 2020	0.25	1,030,000	13,070	-	-
May 13, 2020	0.27	500,000	6,067	-	-
June 14, 2020	0.24	1,250,000	18,968	-	-
July 11, 2020	0.24	650,000	10,424	-	-
July 26, 2020	0.24	900,000	14,649	-	-
August 9, 2020	0.24	1,000,000	19,648	-	-
September 12, 2020	0.24	500,000	10,093	-	-
October 16, 2020	0.24	1,250,000	30,078	-	-
November 24, 2020	0.24	1,449,833	35,227	-	-
December 27, 2020	0.19	1,550,000	42,991	-	-
		28,518,433	267,077	20,082,500	367,346

Disclosure of detailed information about warrants, valuation assumptions [Table Text Block]

Input	Range
Expected volatility	96% - 100%
Expected life	0.04 - 2.24 years
Dividends	0.00%
Risk-free interest rate	0.65%

Input	Range
Expected volatility	86% - 95%
Expected life	0.41 - 2.22 years
Dividends	0.00%
Risk-free interest rate	0.74%

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Share Capital (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Statement [Line Items]

Disclosure of detailed information about other warrants, valuation assumptions [Table Text Block]

Input	Range
Expected volatility	93% - 99%
Expected life	2.25 years
Dividends	0.00%
Risk-free interest rate	0.65% - 0.80%

Input	Range
Expected volatility	86% - 95%
Expected life	2.25 years
Dividends	0.00%
Risk-free interest rate	0.45% - 0.80%

Disclosure of number and weighted average exercise prices of share options [Table Text Block]

	December 31, 2017			December 31, 2016
			Weighted
			average			Weighted
	Number of		exercise	Number of		average
	options		price	options		exercise price
Options outstanding, beginning	7,511,500		CDN $0.46	5,275,000		CDN $0.65
Options granted	320,000		CDN $0.19	4,605,000		CDN $0.24
Options forfeited	981,500		CDN $0.37	-		-
Options exercised	(130,000	)	CDN $0.40	(38,500	)	CDN $0.46
Options expired	(615,000	)	CDN $0.84	(2,330,000	)	CDN $0.90
Options outstanding, ending	6,105,000		CDN $0.42	7,511,500		CDN $0.46
Options exercisable, ending	5,805,000		CDN $0.41	6,070,000		CDN $0.45

Disclosure of number and weighted average remaining contractual life of outstanding share options [Table Text Block]

			Number of Options
Exercise Price		Expiration Date	Outstanding
CDN$	0.80	January 4, 2018	20,000
CDN$	0.71	April 5, 2018	40,000
CDN$	0.83	June 3, 2018	25,000
CDN$	0.58	July 31, 2018	100,000
CDN$	1.08	January 10, 2019	315,000
CDN$	0.75	December 17, 2019	405,000
CDN$	0.65	December 20, 2019	80,000
CDN$	0.58	April 30, 2020	900,000
CDN$	0.54	June 15, 2020	15,000
CDN$	0.65	July 13, 2020	80,000
CDN$	0.40	January 13, 2021	1,625,000
CDN$	0.51	February 15, 2021	120,000
CDN$	0.20	December 9, 2021	1,440,000
CDN$	0.18	December 30, 2021	620,000
CDN$	0.22	June 22, 2022	120,000
CDN$	0.17	September 20, 2022	200,000
			6,105,000

Disclosure of detailed information about warrants, activity [Table Text Block]

	December 31, 2017			December 31, 2016
						Weighted
			Weighted			Average
	Number of		Average	Number of		Exercise
	Warrants		Exercise Price	Warrants		Price
Warrants outstanding, beginning	26,679,670		CDN $0.63	18,708,432		CDN $0.72
Warrants issued	13,539,233		CDN $0.22	8,446,105		CDN $0.44
Warrants exercised	(375,000	)	CDN $0.25	-		-
Warrants expired	(3,840,700	)	CDN $0.90	(474,867	)	CDN $0.96
Warrants outstanding, ending	36,003,203		CDN $0.45	26,679,670		CDN $0.63

Disclosure of detailed information about outstanding warrants explanatory [Table Text Block]

			Number of Warrants
			Outstanding and
Exercise Price		Expiration Date	Exercisable
CDN$	0.70	January 21, 2018	1,356,312
CDN$	0.95	April 14, 2018	1,209,080
CDN$	0.95	April 27, 2018	421,500
CDN$	0.74	July 23, 2018	1,070,000
CDN$	0.74	July 31, 2018	825,500
US$	0.62	August 20, 2018	6,038,240
CDN$	0.74	November 30, 2018	1,764,444
CDN$	0.74	December 18, 2018	1,707,789
CDN$	0.55	February 2, 2019	273,058
CDN$	0.55	March 17, 2019	2,267,947
CDN$	0.55	June 28, 2019	1,070,000
CDN$	0.55	July 28, 2019	1,070,000
CDN$	0.43	September 16, 2019	695,500
CDN$	0.30	November 2, 2019	1,070,000
CDN$	0.30	November 22, 2019	429,600
CDN$	0.25	December 5, 2019	1,070,000
CDN$	0.25	December 14, 2019	500,000
CDN$	0.25	January 9, 2020	716,800
CDN$	0.40	February 3, 2020	695,500
CDN$	0.25	March 17, 2020	963,000
CDN$	0.25	April 7, 2020	1,102,100
CDN$	0.27	May 11, 2020	535,000
CDN$	0.24	June 14, 2020	1,337,500
CDN$	0.24	July 11, 2020	695,500
CDN$	0.24	July 26, 2020	963,000
CDN$	0.24	August 9, 2020	1,087,500
CDN$	0.19	September 12, 2020	535,000
CDN$	0.15	October 16, 2020	1,337,500
CDN$	0.15	November 24, 2020	1,537,333
CDN$	0.12	December 27, 2020	1,658,500
			36,003,203

XML

Related Party Transactions and Balances (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of information about key management personnel [text block] [Table Text Block]

		December 31,		December 31,		December 31,
		2017		2016		2015
Administrative fees	$	60,000	$	60,000	$	60,000
Consulting		48,000		48,000		100,200
Stock-based compensation		40,211		933,616		239,875
Wages and benefits		512,490		587,041		558,320
	$	660,701	$	1,628,657	$	958,395

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Financial Risk and Capital Management (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of liquidity risk [Table Text Block]

				Between One
		Within One		and Five		More Than
		Year		Years		Five Years
Trade Payables and Accrued Liabilities	$	1,777,483	$	-	$	-

Disclosure of effect of changes in foreign exchange rates [Table Text Block]

		December 31,			December 31,
		2017			2016
Cash and cash equivalents	$	-		$	21,933
Trade payables and accrued liabilities		(232,147	)		(140,756	)
Net	$	(232,147	)	$	(118,823	)

XML

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about effective income tax expense recovery [Table Text Block]

		Year Ended			Year Ended			Year Ended
		December 31,			December 31,			December 31,
		2017			2016			2015
Net loss	$	(1,274,996	)	$	(2,021,700	)	$	(3,488,129	)
Tax rate		34%			34%			34%
Expected income tax recovery		(433,499	)		(687,378	)		(1,185,964	)
Derivative liability		(314,154	)		(607,888	)		(38,927	)
Non-deductible items and other		18,014			275,973			83,288
Share issuance costs not recognized		(60,269	)		(58,233	)		-
Effect of different foreign tax rates		24,457			19,251			30,448
Effect of change in US corporate tax rate		3,059,896			-			-
Temporary differences not recognized		(2,295,685	)		1,058,275			1,111,155
	$	-		$	-		$	-

Disclosure of temporary difference, unused tax losses and unused tax credits [Table Text Block]

		December 31,		December 31,
		2017		2016
Non-capital losses – Canada	$	2,322,369	$	1,934,799
Tax losses – United States		22,359,419		20,420,145
Equipment tax pools		1,178,241		1,102,969
Share issuance costs		324,049		247,194
	$	26,184,078	$	23,705,107

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Research and Development Expense (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about research and development expenses [Table Text Block]

		Year Ended		Year Ended		Year Ended
		December 31,		December 31,		December 31,
		2017		2016		2015
Consulting	$	-	$	10,754	$	18,676
Equipment rental, rent and facility costs		214,024		286,323		284,533
Professional fees		48,268		103,011		123,313
Royalty and other		4,995		39,102		71,239
Wages and salaries		594,660		698,232		705,953
	$	861,947	$	1,137,422	$	1,203,716

XML

Nature and Continuance of Operations (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Cumulative deficit	$ 23,213,638	$ 21,938,642

XML

Derivative Financial Liability (Narrative) (Details) - Warrants included in the derivative liability [Member]	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Expected dividend as a percentage, warrants granted	0.00%	0.00%
Expected life of the warrants granted as a percentage of the remaining contractual term	75.00%

XML

Share Capital (Narrative) (Details)		1 Months Ended																																								7 Months Ended	12 Months Ended
	Dec. 09, 2016 CAD ($) yr	Dec. 31, 2017 USD ($) shares	Dec. 31, 2017 CAD ($) $ / shares shares	Nov. 30, 2017 USD ($)	Nov. 30, 2017 CAD ($) $ / shares	Oct. 31, 2017 USD ($)	Oct. 31, 2017 CAD ($) $ / shares	Sep. 30, 2017 USD ($) yr	Sep. 30, 2017 CAD ($) yr $ / shares	Aug. 31, 2017 USD ($)	Aug. 31, 2017 CAD ($) $ / shares	Jul. 31, 2017 USD ($)	Jul. 31, 2017 CAD ($) $ / shares	Jun. 30, 2017 USD ($) yr	Jun. 30, 2017 CAD ($) yr $ / shares	May 31, 2017 USD ($)	May 31, 2017 CAD ($) $ / shares	Apr. 30, 2017 USD ($)	Apr. 30, 2017 CAD ($) $ / shares	Mar. 31, 2017 USD ($)	Mar. 31, 2017 CAD ($) $ / shares	Feb. 28, 2017 USD ($) $ / shares shares	Feb. 28, 2017 CAD ($) $ / shares shares	Jan. 31, 2017 USD ($)	Jan. 31, 2017 CAD ($) $ / shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2016 CAD ($) $ / shares shares	Dec. 30, 2016 CAD ($) yr	Nov. 30, 2016 USD ($)	Nov. 30, 2016 CAD ($) $ / shares	Sep. 30, 2016 USD ($)	Sep. 30, 2016 CAD ($) $ / shares	Jul. 31, 2016 USD ($) shares	Jul. 31, 2016 CAD ($) $ / shares shares	Jun. 30, 2016 USD ($)	Jun. 30, 2016 CAD ($) $ / shares	Mar. 31, 2016 USD ($)	Mar. 31, 2016 CAD ($) $ / shares	Feb. 29, 2016 USD ($) yr	Feb. 29, 2016 CAD ($) yr $ / shares	Jan. 31, 2016 CAD ($) yr	Jul. 31, 2017 CAD ($)	Dec. 31, 2017 USD ($) shares	Dec. 31, 2017 CAD ($) shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2016 CAD ($) shares	Dec. 31, 2015 USD ($)	Sep. 30, 2017 CAD ($)	Jun. 30, 2017 CAD ($)	Dec. 30, 2016 USD ($)	Dec. 30, 2016 CAD ($)	Dec. 09, 2016 USD ($)	Dec. 09, 2016 CAD ($)	Feb. 29, 2016 CAD ($)	Jan. 31, 2016 USD ($)	Jan. 31, 2016 CAD ($)
Statement [Line Items]
Number of shares issued | shares		78,163,435	78,163,435																							64,866,802	64,866,802																78,163,435	78,163,435	64,866,802	64,866,802
Number of units granted in share-based payment arrangement		1,550,000	1,550,000	1,449,833	1,449,833	1,250,000	1,250,000	500,000	500,000	1,000,000	1,000,000			1,250,000	1,250,000	500,000	500,000	1,030,000	1,030,000	900,000	900,000	650,000	650,000	1,021,800	1,021,800	1,500,000	1,500,000		1,427,500	1,427,500	650,000	650,000	1,000,000	1,000,000	1,000,000	1,000,000	2,244,497	2,244,497	273,058	273,058
Equity Issuance, Price per Unit | $ / shares			$ 0.10		$ 0.12		$ 0.12		$ 0.15		$ 0.15		$ 0.19		$ 0.19		$ 0.21		$ 0.19		$ 0.19		$ 0.34		$ 0.21		$ 0.21			$ 0.23		$ 0.36		$ 0.40		$ 0.40		$ 0.36		$ 0.36
Proceeds from issuance of units		$ 114,688	$ 147,250	$ 136,996	$ 173,980	$ 119,736	$ 150,000	$ 61,687	$ 75,000	$ 118,007	$ 150,000			$ 179,955	$ 237,500	$ 76,603	$ 105,000	$ 146,186	$ 195,700	$ 128,077	$ 171,000	$ 169,195	$ 221,000	$ 162,030	$ 214,578	$ 238,373	$ 315,000		$ 244,966	$ 328,325	$ 177,048	$ 234,000	$ 303,630	$ 400,000	$ 305,421	$ 400,000	$ 622,166	$ 808,019	$ 70,908	$ 98,301
Number of warrants granted in share-based payment arrangement																																											13,539,233	13,539,233	8,446,105	8,446,105
Weighted average exercise price of warrants granted in share-based payment arrangement			$ 0.12		$ 0.15		$ 0.15		$ 0.19		$ 0.19		$ 0.24		$ 0.24		$ 0.27		$ 0.25		$ 0.25		$ 0.40		$ 0.25		$ 0.30			$ 0.30		$ 0.55		$ 0.55		$ 0.55		$ 0.55		$ 0.55				$ 0.22		$ 0.44
Subscriptions received for pending private placement																																											$ 0		$ 0		$ 31,102
Fair value of warrants granted in share-based payment arrangement																																			167,222		489,252		$ 26,464
Payments for share issue costs																																											174,721
Shares issued for services (Shares) | shares																						140,000	140,000										400,000	400,000
Equity Issuance, Price per Share | $ / shares																						$ 0.23
Shares issued for services																						$ 32,155											$ 124,000										$ 32,155		124,000		111,764
Maximum number of shares reserved for issuance under incentive stock option plan | shares		6,779,255	6,779,255																																								6,779,255	6,779,255
Maximum percentage of shares reserved for issuance to any one optionee		5.00%	5.00%																																								5.00%	5.00%
Maximum percentage of shares reserved for issuance to all technical consultants		2.00%	2.00%																																								2.00%	2.00%
Stock-based compensation expense																																											$ 67,599		$ 869,130		387,648
Number of share options granted in share-based payment arrangement	1,830,000							200,000	200,000					120,000	120,000													1,830,000											120,000	120,000	1,975,000		320,000	320,000	4,605,000	4,605,000
Weighted average exercise price of share options granted in share-based payment arrangement	$ 0.20								$ 0.17						$ 0.22													$ 0.18												$ 0.51	$ 0.40			$ 0.19		$ 0.24
Weighted average fair value at measurement date, share options granted								$ 13,129						$ 13,018																									$ 31,489									$ 16,369	$ 17,238	$ 54,561	$ 73,250	$ 197,874	$ 260,531	$ 43,622	$ 395,116	$ 562,580
Risk free interest rate, share options granted	1.08%							0.65%	0.65%					0.65%	0.65%													1.11%											0.92%	0.92%	0.92%
Option life, share options granted | yr	5.0							5.0	5.0					5.0	5.0													5.0											5.0	5.0	5.0
Expected volatility, share options granted	93.00%							98.00%	98.00%					98.00%	98.00%													94.00%											94.00%	94.00%	94.00%
Expected dividend as percentage, share options granted	0.00%							0.00%	0.00%					0.00%	0.00%													0.00%											0.00%	0.00%	0.00%
Number of share options exercised in share-based payment arrangement																																											130,000	130,000	38,500	38,500
Proceeds from exercise of options																																											$ 39,610	$ 52,000	$ 13,682		$ 0
Weighted average remaining contractual life of outstanding warrants																																											1 year 6 months 22 days	1 year 6 months 22 days
Finders' fees [Member]
Statement [Line Items]
Payments for share issue costs																																			$ 10,000		6,150
Other share issue costs [Member]
Statement [Line Items]
Payments for share issue costs																																					$ 3,276
Finders' Warrants [Member]
Statement [Line Items]
Number of warrants granted in share-based payment arrangement		108,500	108,500	87,500	87,500	87,500	87,500	35,000	35,000	70,000	70,000			87,500	87,500	35,000	35,000	72,100	72,100	63,000	63,000	45,500	45,500	70,000	70,000	70,000	70,000		70,000	70,000	45,500	45,500	70,000	70,000	70,000	70,000	23,450	23,450
Weighted average exercise price of warrants granted in share-based payment arrangement			$ 0.12		$ 0.15		$ 0.15		$ 0.24		$ 0.19				$ 0.24		$ 0.27		$ 0.25		$ 0.25		$ 0.40		$ 0.25		$ 0.30			$ 0.30		$ 0.55		$ 0.55	$ 0.55			$ 0.55				$ 0.24
Fair value of warrants granted in share-based payment arrangement		$ 3,031		$ 2,913		$ 3,392		$ 1,898		$ 5,192				$ 6,505		$ 3,414		$ 4,543		$ 5,714		$ 4,894		$ 7,139		$ 5,569			$ 7,801		$ 5,333		$ 9,841		$ 10,940		$ 5,112
Non-brokered private placement 1 [Member]
Statement [Line Items]
Number of units granted in share-based payment arrangement												650,000	650,000
Proceeds from issuance of units												$ 95,565	$ 123,500
Number of warrants granted in share-based payment arrangement												45,500	45,500
Fair value of warrants granted in share-based payment arrangement												$ 3,472
Non-brokered private placement 2 [Member]
Statement [Line Items]
Number of units granted in share-based payment arrangement												900,000	900,000
Proceeds from issuance of units												$ 136,732	$ 171,000
Number of warrants granted in share-based payment arrangement												63,000	63,000
Fair value of warrants granted in share-based payment arrangement												$ 4,260
Options vesting after 6 months [Member]
Statement [Line Items]
Number of share options granted in share-based payment arrangement																																							80,000	80,000
Options vesting after 1 year [Member]
Statement [Line Items]
Number of share options granted in share-based payment arrangement																																							40,000	40,000

XML

Financial Instrument Fair Values (Narrative) (Details) - Volatility risk [Member]	Dec. 31, 2017 USD ($)
Statement [Line Items]
Percentage of reasonably possible increase in expected volatility	10.00%
Value at risk	$ 82,240

XML

Related Party Transactions and Balances (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Payables to related parties	$ 598,285	$ 318,685

XML

Financial Risk and Capital Management (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Foreign Exchange Risk [Member]
Statement [Line Items]
Percentage of reasonably possible change in exchange rate	1.00%
Value at risk	$ 2,321	$ 1,188
Interest Rate Risk [Member]
Statement [Line Items]
Percentage of reasonably possible change in market interest rates	1.00%

XML

Commitments (Narrative) (Details)	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Dec. 31, 2017 USD ($)	Jun. 30, 2017 USD ($)	Jun. 01, 2013 USD ($)	May 13, 2011 USD ($)	Apr. 30, 2010 USD ($)	Jul. 31, 2008 USD ($)
Statement [Line Items]
Employee agreement, base salary (per annum)							$ 275,000	$ 250,000	$ 220,000
Employee agreement, stock options committed				500,000
License agreement, percentage of adjusted gross sales				2.00%
Current lease liabilities					$ 105,212	$ 103,596
Current lease liabilities, monthly installments					$ 8,768	$ 8,633
Non-current lease liabilities	$ 110,637	$ 109,474	$ 108,312
Patent license agreement, annual fee				$ 25,000

XML

Subsequent Events (Narrative) (Details)		1 Months Ended																																														7 Months Ended	12 Months Ended
	Dec. 09, 2016 CAD ($) yr	Apr. 30, 2018 USD ($)	Apr. 30, 2018 CAD ($) $ / shares	Mar. 31, 2018	Feb. 28, 2018 USD ($)	Feb. 28, 2018 CAD ($) $ / shares	Jan. 31, 2018 USD ($) yr	Jan. 31, 2018 CAD ($) yr $ / shares	Dec. 31, 2017 USD ($)	Dec. 31, 2017 CAD ($) $ / shares	Nov. 30, 2017 USD ($)	Nov. 30, 2017 CAD ($) $ / shares	Oct. 31, 2017 USD ($)	Oct. 31, 2017 CAD ($) $ / shares	Sep. 30, 2017 USD ($) yr	Sep. 30, 2017 CAD ($) yr $ / shares	Aug. 31, 2017 USD ($)	Aug. 31, 2017 CAD ($) $ / shares	Jul. 31, 2017 CAD ($) $ / shares	Jun. 30, 2017 USD ($) yr	Jun. 30, 2017 CAD ($) yr $ / shares	May 31, 2017 USD ($)	May 31, 2017 CAD ($) $ / shares	Apr. 30, 2017 USD ($)	Apr. 30, 2017 CAD ($) $ / shares	Mar. 31, 2017 USD ($)	Mar. 31, 2017 CAD ($) $ / shares	Feb. 28, 2017 USD ($)	Feb. 28, 2017 CAD ($) $ / shares	Jan. 31, 2017 USD ($)	Jan. 31, 2017 CAD ($) $ / shares	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CAD ($) $ / shares	Dec. 30, 2016 CAD ($) yr	Nov. 30, 2016 USD ($)	Nov. 30, 2016 CAD ($) $ / shares	Sep. 30, 2016 USD ($)	Sep. 30, 2016 CAD ($) $ / shares	Jul. 31, 2016 USD ($)	Jul. 31, 2016 CAD ($) $ / shares	Jun. 30, 2016 USD ($)	Jun. 30, 2016 CAD ($) $ / shares	Mar. 31, 2016 USD ($)	Mar. 31, 2016 CAD ($) $ / shares	Feb. 29, 2016 USD ($) yr	Feb. 29, 2016 CAD ($) yr $ / shares	Jan. 31, 2016 CAD ($) yr	Jul. 31, 2017 CAD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 CAD ($)
Statement [Line Items]
Number of share options granted in share-based payment arrangement	1,830,000														200,000	200,000				120,000	120,000													1,830,000											120,000	120,000	1,975,000		320,000	4,605,000
Weighted average exercise price of share options granted in share-based payment arrangement	$ 0.20															$ 0.17					$ 0.22													$ 0.18												$ 0.51	$ 0.40		$ 0.19	$ 0.24
Option life, share options granted | yr	5.0														5.0	5.0				5.0	5.0													5.0											5.0	5.0	5.0
Number of units granted in share-based payment arrangement									1,550,000	1,550,000	1,449,833	1,449,833	1,250,000	1,250,000	500,000	500,000	1,000,000	1,000,000		1,250,000	1,250,000	500,000	500,000	1,030,000	1,030,000	900,000	900,000	650,000	650,000	1,021,800	1,021,800	1,500,000	1,500,000		1,427,500	1,427,500	650,000	650,000	1,000,000	1,000,000	1,000,000	1,000,000	2,244,497	2,244,497	273,058	273,058
Equity Issuance, Price per Unit | $ / shares										$ 0.10		$ 0.12		$ 0.12		$ 0.15		$ 0.15	$ 0.19		$ 0.19		$ 0.21		$ 0.19		$ 0.19		$ 0.34		$ 0.21		$ 0.21			$ 0.23		$ 0.36		$ 0.40		$ 0.40		$ 0.36		$ 0.36
Proceeds from issuance of units									$ 114,688	$ 147,250	$ 136,996	$ 173,980	$ 119,736	$ 150,000	$ 61,687	$ 75,000	$ 118,007	$ 150,000		$ 179,955	$ 237,500	$ 76,603	$ 105,000	$ 146,186	$ 195,700	$ 128,077	$ 171,000	$ 169,195	$ 221,000	$ 162,030	$ 214,578	$ 238,373	$ 315,000		$ 244,966	$ 328,325	$ 177,048	$ 234,000	$ 303,630	$ 400,000	$ 305,421	$ 400,000	$ 622,166	$ 808,019	$ 70,908	$ 98,301
Number of warrants granted in share-based payment arrangement																																																	13,539,233	8,446,105
Weighted average exercise price of warrants granted in share-based payment arrangement										$ 0.12		$ 0.15		$ 0.15		$ 0.19		$ 0.19	$ 0.24		$ 0.24		$ 0.27		$ 0.25		$ 0.25		$ 0.40		$ 0.25		$ 0.30			$ 0.30		$ 0.55		$ 0.55		$ 0.55		$ 0.55		$ 0.55			$ 0.22	$ 0.44
Finders' Warrants [Member]
Statement [Line Items]
Number of warrants granted in share-based payment arrangement									108,500	108,500	87,500	87,500	87,500	87,500	35,000	35,000	70,000	70,000		87,500	87,500	35,000	35,000	72,100	72,100	63,000	63,000	45,500	45,500	70,000	70,000	70,000	70,000		70,000	70,000	45,500	45,500	70,000	70,000	70,000	70,000	23,450	23,450
Weighted average exercise price of warrants granted in share-based payment arrangement										$ 0.12		$ 0.15		$ 0.15		$ 0.24		$ 0.19			$ 0.24		$ 0.27		$ 0.25		$ 0.25		$ 0.40		$ 0.25		$ 0.30			$ 0.30		$ 0.55		$ 0.55	$ 0.55			$ 0.55				$ 0.24
Subsequent Events [Member]
Statement [Line Items]
Number of share options granted in share-based payment arrangement							1,354,000	1,354,000
Weighted average exercise price of share options granted in share-based payment arrangement								$ 0.095
Option life, share options granted | yr							5	5
Number of units granted in share-based payment arrangement		7,000,000	7,000,000		1,250,000	1,250,000	1,500,000	1,500,000
Equity Issuance, Price per Unit | $ / shares			$ 0.14			$ 0.07		$ 0.09
Proceeds from issuance of units		$ 762,224	$ 980,000		$ 68,632	$ 87,500	$ 109,221	$ 135,000
Weighted average exercise price of warrants granted in share-based payment arrangement			$ 0.21			$ 0.09		$ 0.11
Number of outstanding warrants with expiry date extended				1,597,050
Subsequent Events [Member] | Finders' Warrants [Member]
Statement [Line Items]
Number of warrants granted in share-based payment arrangement		226,065	226,065		87,500	87,500	105,000	105,000
Weighted average exercise price of warrants granted in share-based payment arrangement			$ 0.21			$ 0.09		$ 0.11

XML

Disclosure of interests in subsidiaries (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Natcore Technology, Inc. [Member]
Statement [Line Items]
Percentage Owned	100.00%	100.00%
Newcyte, Incorporated [Member]
Statement [Line Items]
Percentage Owned	100.00%	100.00%
Vanguard Solar, Inc. [Member]
Statement [Line Items]
Percentage Owned	100.00%	100.00%
Natcore Asia Technology, Limited [Member]
Statement [Line Items]
Percentage Owned	100.00%	100.00%

XML

Disclosure of detailed information about cash and cash equivalents (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Cash at Bank	$ 56,391	$ 23,252

XML

Disclosure of detailed information about trade and other receivables (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
GST receivables	$ 4,084	$ 12,071
Receivables	$ 4,084	$ 12,071

XML

Disclosure of detailed information about equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Equipment, beginning	$ 223,325
Equipment, ending	149,601	$ 223,325
Cost [Member]
Statement [Line Items]
Equipment, beginning	1,297,092	1,293,550
Additions	1,548	3,542
Equipment, ending	1,298,640	1,297,092
Depreciation [Member]
Statement [Line Items]
Equipment, beginning	1,073,767	926,821
Charge for the Period	75,272	146,946
Equipment, ending	1,149,039	1,073,767
Furniture and Office Equipment [Member]
Statement [Line Items]
Equipment, beginning	13,950
Equipment, ending	9,243	13,950
Furniture and Office Equipment [Member] | Cost [Member]
Statement [Line Items]
Equipment, beginning	363,450	360,742
Additions	0	2,708
Equipment, ending	363,450	363,450
Furniture and Office Equipment [Member] | Depreciation [Member]
Statement [Line Items]
Equipment, beginning	349,500	342,512
Charge for the Period	4,707	6,988
Equipment, ending	354,207	349,500
Production Equipment [Member]
Statement [Line Items]
Equipment, beginning	209,375
Equipment, ending	140,358	209,375
Production Equipment [Member] | Cost [Member]
Statement [Line Items]
Equipment, beginning	933,642	932,808
Additions	1,548	834
Equipment, ending	935,190	933,642
Production Equipment [Member] | Depreciation [Member]
Statement [Line Items]
Equipment, beginning	724,267	584,309
Charge for the Period	70,565	139,958
Equipment, ending	$ 794,832	$ 724,267

XML

Disclosure of detailed information about trade and other payables (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Trade Payables and Accrued Liabilities	$ 1,577,483	$ 1,192,636

XML

Disclosure of detailed information about warrants, fair value (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Derivative liability, beginning	$ 367,346	$ 1,135,157
Fair value of warrants issued during the year	813,126	1,112,776
Fair value of warrants exercised during the year	(27,722)	0
Change in fair value of warrants outstanding	(885,673)	(1,880,587)
Derivative liability, ending	$ 267,077	$ 367,346

XML

Disclosure of detailed information about warrants outstanding (Details)	Dec. 31, 2017 USD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Statement [Line Items]
Number of Warrants Outstanding	28,518,433	28,518,433	20,082,500
Fair Value	$ 267,077		$ 367,346	$ 1,135,157
Warrants expiring July 20, 2017 [Member]
Statement [Line Items]
Exercise Price		$ 0.90
Number of Warrants Outstanding	0	0	3,840,700
Fair Value	$ 0		$ 574
Warrants expiring January 21, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.70
Number of Warrants Outstanding	1,352,062	1,352,062	1,352,062
Fair Value	$ 0		$ 3,497
Warrants expiring April 14, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.95
Number of Warrants Outstanding	1,200,050	1,200,050	1,200,050
Fair Value	$ 0		$ 4,028
Warrants expiring April 27, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.95
Number of Warrants Outstanding	397,000	397,000	397,000
Fair Value	$ 0		$ 1,506
Warrants expiring July 23, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.74
Number of Warrants Outstanding	1,000,000	1,000,000	1,000,000
Fair Value	$ 20		$ 8,052
Warrants expiring July 31, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.74
Number of Warrants Outstanding	822,000	822,000	822,000
Fair Value	$ 18		$ 6,650
Warrants expiring November 30, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	1,694,444	1,694,444	1,694,444
Fair Value	$ 609		$ 26,938
Warrants expiring December 18, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	1,681,189	1,681,189	1,681,189
Fair Value	$ 1,254		$ 27,987
Warrants expiring February 2, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	273,058	273,058	273,058
Fair Value	$ 309		$ 6,144
Warrants expiring March 17, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	2,244,497	2,244,497	2,244,497
Fair Value	$ 2,132		$ 53,241
Warrants expiring June 28, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	1,000,000	1,000,000	1,000,000
Fair Value	$ 2,930		$ 26,377
Warrants expiring July 28, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	1,000,000	1,000,000	1,000,000
Fair Value	$ 3,155		$ 29,049
Warrants expiring September 16, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding	650,000	650,000	650,000
Fair Value	$ 3,471		$ 23,768
Warrants expiring November 2, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.30
Number of Warrants Outstanding	1,000,000	1,000,000	1,000,000
Fair Value	$ 8,955		$ 49,316
Warrants expiring November 22, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.30
Number of Warrants Outstanding	427,500	427,500	427,500
Fair Value	$ 3,899		$ 20,328
Warrants expiring December 5, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding	1,000,000	1,000,000	1,000,000
Fair Value	$ 11,201		$ 53,205
Warrants expiring December 14, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding	500,000	500,000	500,000
Fair Value	$ 5,651		$ 26,686
Warrants expiring January 9, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding	646,800	646,800	0
Fair Value	$ 6,247		$ 0
Warrants expiring February 3, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.40
Number of Warrants Outstanding	650,000	650,000	0
Fair Value	$ 4,696		$ 0
Warrants expiring March 17, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding	900,000	900,000	0
Fair Value	$ 11,315		$ 0
Warrants expiring April 11, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding	1,030,000	1,030,000	0
Fair Value	$ 13,070		$ 0
Warrants expiring May 13, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.27
Number of Warrants Outstanding	500,000	500,000	0
Fair Value	$ 6,067		$ 0
Warrants expiring June 14, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	1,250,000	1,250,000	0
Fair Value	$ 18,968		$ 0
Warrants expiring July 11, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	650,000	650,000	0
Fair Value	$ 10,424		$ 0
Warrants expiring July 26, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	900,000	900,000	0
Fair Value	$ 14,649		$ 0
Warrants expiring August 9, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	1,000,000	1,000,000	0
Fair Value	$ 19,648		$ 0
Warrants expiring September 12, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	500,000	500,000	0
Fair Value	$ 10,093		$ 0
Warrants expiring October 16, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	1,250,000	1,250,000	0
Fair Value	$ 30,078		$ 0
Warrants expiring November 24, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding	1,449,833	1,449,833	0
Fair Value	$ 35,227		$ 0
Warrants expiring December 27, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.19
Number of Warrants Outstanding	1,550,000	1,550,000	0
Fair Value	$ 42,991		$ 0

XML

Disclosure of detailed information about warrants, valuation assumptions (Details) - Warrants included in the derivative liability [Member] - yr	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Dividends	0.00%	0.00%
Risk-free interest rate	0.65%	0.74%
Bottom of range [Member]
Statement [Line Items]
Expected volatility	96.00%	86.00%
Expected life	0.04	0.41
Top of range [Member]
Statement [Line Items]
Expected volatility	100.00%	95.00%
Expected life	2.24	2.22

XML

Disclosure of detailed information about other warrants, valuation assumptions (Details) - Warrants included in the derivative liability and the finders warrants [Member] - yr	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Expected life	2.25	2.25
Dividends	0.00%	0.00%
Bottom of range [Member]
Statement [Line Items]
Expected volatility	93.00%	86.00%
Risk-free interest rate	0.65%	0.45%
Top of range [Member]
Statement [Line Items]
Expected volatility	99.00%	95.00%
Risk-free interest rate	0.80%	0.80%

XML

Disclosure of number and weighted average exercise prices of share options (Details)		1 Months Ended					12 Months Ended
	Dec. 09, 2016 CAD ($)	Sep. 30, 2017 CAD ($)	Jun. 30, 2017 CAD ($)	Dec. 30, 2016 CAD ($)	Feb. 29, 2016 CAD ($)	Jan. 31, 2016 CAD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 CAD ($)
Statement [Line Items]
Number of share options outstanding in share-based payment arrangement at beginning of period						5,275,000	7,511,500	5,275,000
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period						$ 0.65	$ 0.46	$ 0.65
Number of share options granted in share-based payment arrangement	1,830,000	200,000	120,000	1,830,000	120,000	1,975,000	320,000	4,605,000
Weighted average exercise price of share options granted in share-based payment arrangement	$ 0.20	$ 0.17	$ 0.22	$ 0.18	$ 0.51	$ 0.40	$ 0.19	$ 0.24
Number of share options forfeited in share-based payment arrangement							981,500	0
Weighted average exercise price of share options forfeited in share-based payment arrangement							$ 0.37	$ 0
Number of share options exercised in share-based payment arrangement							(130,000)	(38,500)
Weighted average exercise price of share options exercised in share-based payment arrangement							$ 0.40	$ 0.46
Number of share options expired in share-based payment arrangement							(615,000)	(2,330,000)
Weighted average exercise price of share options expired in share-based payment arrangement							$ 0.84	$ 0.90
Number of share options outstanding in share-based payment arrangement at end of period							6,105,000	7,511,500
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period							$ 0.42	$ 0.46
Number of share options exercisable in share-based payment arrangement							5,805,000	6,070,000
Weighted average exercise price of share options exercisable in share-based payment arrangement							$ 0.41	$ 0.45

XML

Disclosure of number and weighted average remaining contractual life of outstanding share options (Details)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Number of Options Outstanding	6,105,000	7,511,500	5,275,000
Options expiring January 4, 2018 [Member]
Statement [Line Items]
Exercise Price	$ 0.80
Number of Options Outstanding	20,000
Options expiring April 5, 2018 [Member]
Statement [Line Items]
Exercise Price	$ 0.71
Number of Options Outstanding	40,000
Options expiring June 3, 2018 [Member]
Statement [Line Items]
Exercise Price	$ 0.83
Number of Options Outstanding	25,000
Options expiring July 31, 2018 [Member]
Statement [Line Items]
Exercise Price	$ 0.58
Number of Options Outstanding	100,000
Options expiring January 10, 2019 [Member]
Statement [Line Items]
Exercise Price	$ 1.08
Number of Options Outstanding	315,000
Options expiring December 17, 2019 [Member]
Statement [Line Items]
Exercise Price	$ 0.75
Number of Options Outstanding	405,000
Options expiring December 20, 2019 [Member]
Statement [Line Items]
Exercise Price	$ 0.65
Number of Options Outstanding	80,000
Options expiring April 30, 2020 [Member]
Statement [Line Items]
Exercise Price	$ 0.58
Number of Options Outstanding	900,000
Options expiring June 15, 2020 [Member]
Statement [Line Items]
Exercise Price	$ 0.54
Number of Options Outstanding	15,000
Options expiring July 13, 2020 [Member]
Statement [Line Items]
Exercise Price	$ 0.65
Number of Options Outstanding	80,000
Options expiring January 13, 2021 [Member]
Statement [Line Items]
Exercise Price	$ 0.40
Number of Options Outstanding	1,625,000
Options expiring February 15, 2021 [Member]
Statement [Line Items]
Exercise Price	$ 0.51
Number of Options Outstanding	120,000
Options expiring December 9, 2021 [Member]
Statement [Line Items]
Exercise Price	$ 0.20
Number of Options Outstanding	1,440,000
Options expiring December 30, 2021 [Member]
Statement [Line Items]
Exercise Price	$ 0.18
Number of Options Outstanding	620,000
Options expiring June 22, 2022 [Member]
Statement [Line Items]
Exercise Price	$ 0.22
Number of Options Outstanding	120,000
Options expiring September 20, 2022 [Member]
Statement [Line Items]
Exercise Price	$ 0.17
Number of Options Outstanding	200,000

XML

Disclosure of detailed information about warrants, activity (Details)	1 Months Ended																			12 Months Ended
	Dec. 31, 2017 CAD ($)	Nov. 30, 2017 CAD ($)	Oct. 31, 2017 CAD ($)	Sep. 30, 2017 CAD ($)	Aug. 31, 2017 CAD ($)	Jul. 31, 2017 CAD ($)	Jun. 30, 2017 CAD ($)	May 31, 2017 CAD ($)	Apr. 30, 2017 CAD ($)	Mar. 31, 2017 CAD ($)	Feb. 28, 2017 CAD ($)	Jan. 31, 2017 CAD ($)	Dec. 31, 2016 CAD ($)	Nov. 30, 2016 CAD ($)	Sep. 30, 2016 CAD ($)	Jul. 31, 2016 CAD ($)	Jun. 30, 2016 CAD ($)	Mar. 31, 2016 CAD ($)	Feb. 29, 2016 CAD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 CAD ($)
Statement [Line Items]
Number of warrants outstanding in share-based payment arrangement at beginning of period												26,679,670								26,679,670	18,708,432
Weighted average exercise price of warrants outstanding in share-based payment arrangement at beginning of period												$ 0.63								$ 0.63	$ 0.72
Number of warrants granted in share-based payment arrangement																				13,539,233	8,446,105
Weighted average exercise price of warrants granted in share-based payment arrangement	$ 0.12	$ 0.15	$ 0.15	$ 0.19	$ 0.19	$ 0.24	$ 0.24	$ 0.27	$ 0.25	$ 0.25	$ 0.40	$ 0.25	$ 0.30	$ 0.30	$ 0.55	$ 0.55	$ 0.55	$ 0.55	$ 0.55	$ 0.22	$ 0.44
Number of warrants exercised in share-based payment arrangement																				(375,000)	0
Weighted average exercise price of warrants exercised in share-based payment arrangement																				$ 0.25	$ 0
Number of warrants expired in share-based payment arrangement																				(3,840,700)	(474,867)
Weighted average exercise price of warrants expired in share-based payment arrangement																				$ 0.90	$ 0.96
Number of warrants outstanding in share-based payment arrangement at end of period	36,003,203												26,679,670							36,003,203	26,679,670
Weighted average exercise price of warrants outstanding in share-based payment arrangement at end of period	$ 0.45												$ 0.63							$ 0.45	$ 0.63

XML

Disclosure of detailed information about outstanding warrants explanatory (Details)	Dec. 31, 2017 USD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 CAD ($)	Dec. 31, 2015 CAD ($)
Statement [Line Items]
Exercise Price		$ 0.45	$ 0.63	$ 0.72
Number of Warrants Outstanding and Exercisable	36,003,203	36,003,203	26,679,670	18,708,432
Warrants expiring January 21, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.70
Number of Warrants Outstanding and Exercisable	1,356,312	1,356,312
Warrants expiring April 14, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.95
Number of Warrants Outstanding and Exercisable	1,209,080	1,209,080
Warrants expiring April 27, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.95
Number of Warrants Outstanding and Exercisable	421,500	421,500
Warrants expiring July 23, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.74
Number of Warrants Outstanding and Exercisable	1,070,000	1,070,000
Warrants expiring July 31, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.74
Number of Warrants Outstanding and Exercisable	825,500	825,500
Warrants expiring August 20, 2018 [Member]
Statement [Line Items]
Exercise Price	$ 0.62
Number of Warrants Outstanding and Exercisable	6,038,240	6,038,240
Warrants expiring November 30, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.74
Number of Warrants Outstanding and Exercisable	1,764,444	1,764,444
Warrants expiring December 18, 2018 [Member]
Statement [Line Items]
Exercise Price		$ 0.74
Number of Warrants Outstanding and Exercisable	1,707,789	1,707,789
Warrants expiring February 2, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding and Exercisable	273,058	273,058
Warrants expiring March 17, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding and Exercisable	2,267,947	2,267,947
Warrants expiring June 28, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding and Exercisable	1,070,000	1,070,000
Warrants expiring July 28, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.55
Number of Warrants Outstanding and Exercisable	1,070,000	1,070,000
Warrants expiring September 16, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.43
Number of Warrants Outstanding and Exercisable	695,500	695,500
Warrants expiring November 2, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.30
Number of Warrants Outstanding and Exercisable	1,070,000	1,070,000
Warrants expiring November 22, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.30
Number of Warrants Outstanding and Exercisable	429,600	429,600
Warrants expiring December 5, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding and Exercisable	1,070,000	1,070,000
Warrants expiring December 14, 2019 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding and Exercisable	500,000	500,000
Warrants expiring January 9, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding and Exercisable	716,800	716,800
Warrants expiring February 3, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.40
Number of Warrants Outstanding and Exercisable	695,500	695,500
Warrants expiring March 17, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding and Exercisable	963,000	963,000
Warrants expiring April 7, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.25
Number of Warrants Outstanding and Exercisable	1,102,100	1,102,100
Warrants expiring May 11, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.27
Number of Warrants Outstanding and Exercisable	535,000	535,000
Warrants expiring June 14, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding and Exercisable	1,337,500	1,337,500
Warrants expiring July 11, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding and Exercisable	695,500	695,500
Warrants expiring July 26, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding and Exercisable	963,000	963,000
Warrants expiring August 9, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.24
Number of Warrants Outstanding and Exercisable	1,087,500	1,087,500
Warrants expiring September 12, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.19
Number of Warrants Outstanding and Exercisable	535,000	535,000
Warrants expiring October 16, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.15
Number of Warrants Outstanding and Exercisable	1,337,500	1,337,500
Warrants expiring November 24, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.15
Number of Warrants Outstanding and Exercisable	1,537,333	1,537,333
Warrants expiring December 27, 2020 [Member]
Statement [Line Items]
Exercise Price		$ 0.12
Number of Warrants Outstanding and Exercisable	1,658,500	1,658,500

XML

Disclosure of information about key management personnel (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Administrative fees	$ 60,000	$ 60,000	$ 60,000
Consulting	48,000	48,000	100,200
Stock-based compensation	40,211	933,616	239,875
Wages and benefits	512,490	587,041	558,320
Key Management Personnel Compensation	$ 660,701	$ 1,628,657	$ 958,395

XML

Disclosure of liquidity risk (Details)	Dec. 31, 2017 USD ($)
Within One Year [Member]
Statement [Line Items]
Trade Payables and Accrued Liabilities	$ 1,777,483
Between One and Five Years [Member]
Statement [Line Items]
Trade Payables and Accrued Liabilities	0
More Than Five Years [Member]
Statement [Line Items]
Trade Payables and Accrued Liabilities	$ 0

XML

Disclosure of effect of changes in foreign exchange rates (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement [Line Items]
Cash and cash equivalents	$ 56,391	$ 23,252	$ 521,521	$ 548,387
Trade payables and accrued liabilities	(1,577,483)	(1,192,636)
Financial assets and liabilities that are denominated in Canadian dollars [Member]
Statement [Line Items]
Cash and cash equivalents	0	21,933
Trade payables and accrued liabilities	(232,147)	(140,756)
Net	$ (232,147)	$ (118,823)

XML

Disclosure of detailed information about effective income tax expense recovery (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Net loss	$ (1,274,996)	$ (2,021,700)	$ (3,488,129)
Tax rate	34.00%	34.00%	34.00%
Expected income tax recovery	$ (433,499)	$ (687,378)	$ (1,185,964)
Derivative liability	(314,154)	(607,888)	(38,927)
Non-deductible items and other	18,014	275,973	83,288
Share issuance costs not recognized	(60,269)	(58,233)	0
Effect of different foreign tax rates	24,457	19,251	30,448
Effect of change in US corporate tax rate	3,059,896	0	0
Temporary differences not recognized	(2,295,685)	1,058,275	1,111,155
Current tax expense (income)	$ 0	$ 0	$ 0

XML

Disclosure of temporary difference, unused tax losses and unused tax credits (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Deductible temporary differences for which no deferred tax asset is recognised	$ 26,184,078	$ 23,705,107
Non-capital losses - Canada [Member]
Statement [Line Items]
Unused tax losses for which no deferred tax asset recognised	2,322,369	1,934,799
Tax losses - United States [Member]
Statement [Line Items]
Unused tax losses for which no deferred tax asset recognised	22,359,419	20,420,145
Equipment tax pools [Member]
Statement [Line Items]
Unused tax credits for which no deferred tax asset recognised	1,178,241	1,102,969
Share issuance costs [Member]
Statement [Line Items]
Unused tax credits for which no deferred tax asset recognised	$ 324,049	$ 247,194

XML

Disclosure of detailed information about research and development expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Consulting	$ 0	$ 10,754	$ 18,676
Equipment rental, rent and facility costs	214,024	286,323	284,533
Professional fees	48,268	103,011	123,313
Royalty and other	4,995	39,102	71,239
Wages and salaries	594,660	698,232	705,953
Research and Development Expense	$ 861,947	$ 1,137,422	$ 1,203,716