3. Acquisition of Career Start, Inc.

3 Months Ended

Mar. 31, 2014

Business Combinations [Abstract]

Business Combination Disclosure [Text Block]

3.Acquisition of Career Start, Inc.

On July 13, 2013, the Company entered into a share purchase agreement with Career and the shareholders of all of the issued and outstanding common shares of Career. The Company acquired 100% of the issued and outstanding shares of Career in exchange for 47,142,858 common shares of the Company. Following the close of the share exchange agreement, there are 196,198,413 common shares outstanding, of which the former shareholders of Career will control approximately 47,142,858 common shares, or 24% of the total issued and outstanding common shares of the Company. As a result, Career becomes a wholly-owned subsidiary of the Company.

The common shares issued to the Career shareholders were determined to have a fair value of $297,000. The purchase price allocation allocated to the following assets and liabilities:

	$
Fair value of Career net assets
Cash		43,000
Accounts receivable		176,615
Accounts payable and accrued liabilities		(121,349	)
Due to a related party		(100	)
Net assets on acquisition		98,166
Purchase price (47,142,858 common shares)		(297,000	)
Excess of purchase consideration over fair value		198,834

The fair value of the common shares over the fair value of Career's assets and liabilities as at July 13, 2013, has been allocated to goodwill.

Proforma financial information required by ASC 805 is not applicable given Career was formed in 2013 just prior to our acquisition of Career.