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Equipment
9 Months Ended
Sep. 30, 2014
Equipment [Text Block]
3.

Equipment


            Accumulated     Net book  
  September 30, 2014   Cost     depreciation     value  
                     
  Automobile $ 25,209   $ 5,042   $ 20,167  
  Computer equipment   150,431     103,935     46,495  
  Leasehold improvements   58,672     9,994     48,678  
  Office furniture and equipment   133,790     67,573     66,216  
                     
    $ 368,102   $ 186,546   $ 181,556  

            Accumulated     Net book  
  December 31, 2013   Cost     depreciation     value  
                     
  Computer equipment $ 110,838   $ 100,758   $ 10,080  
  Office furniture and equipment   77,269     65,119     12,149  
                     
    $ 188,107   $ 165,877   $ 22,229