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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2020
Mar. 31, 2019
Mar. 31, 2018
OPERATING ACTIVITIES      
Net income $ (8,999) $ 703,516 $ (42,902)
Items not involving cash:      
Depreciation of property and equipment 8,867 10,575 11,341
Amortization of intangible asset
Gain on disposition of assets (220,233) (45,758)
Impairment of investment (2,956) (604,013)
Stock-based compensation 2,156 1,807 342
Changes in operating working capital:      
Decrease (increase) in accounts receivable 28,825 (21,168) 43,225
Decrease (increase) in investment tax credits 34,704 (39,984) 37,743
Increase in other tax credits (5,047) 47,646 34,661
Decrease (increase) in prepaid expenses (3,113) (2,316) (12,776)
Increase (decrease) in accounts payable (22,422) 27,745 (11,394)
Increase (decrease) in accrued liabilities 7,477 2,446 (84)
Increase (decrease) in deferred revenue (19,307) 29,620 (32,546)
Cash flows provided by operating activities (200,046) 155,874 (18,147)
INVESTING ACTIVITIES      
Purchase of property and equipment (5,293) (7,040) (11,917)
Proceeds on sale of assets 220,233 45,758
Purchase of intangible asset
Purchase of investment
Cash flows used in investing activities 214,940 (7,040) (11,917)
FINANCING ACTIVITIES      
Effect of changes in exchange rates on cash (91,593) (60,817) (16,863)
Increase in cash and cash equivalents 14,893 148,834 (1,169)
Cash and cash equivalents, beginning of year 506,524 418,507 419,676
Cash and cash equivalents, end of year $ 429,824 $ 506,524 $ 418,507