3. Discontinued Operations and Sale of Career Start

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

3.     Discontinued Operations and Sale of Career Start

On November 5, 2014, the Company discontinued operations and sold its interest in its wholly owned subsidiaries, Career Start Inc. and Career Start Management Inc.  The results of Career Start Inc. and Career Start Management Inc. discontinued operations are summarized as follows:

Statement of Operations:

	Year ended December 31, 2015 $		Year ended December 31, 2014 $
Revenues		–		4,297,453
Cost of Sales		–		(3,598,197	)
Gross Margin		–		699,256
Operating Expenses
Consulting		–		–
General and administrative		–		213,999
Payroll		–		309,930
Professional fees		–		2,184
Total Operating Expenses		–		526,113
Net Income from Discontinued Operations		–		173,143
Loss disposal of subsidiary		–		(55,714	)
Total Discontinued Operations		–		117,429

As a result of the sale of Career Start, the Company recorded a loss on the disposal of Career Start, as follows:

	$
Book value of Career net assets
Cash	487
Accounts receivable	53,537
Prepaid expenses	2,585
Accounts payable and accrued liabilities	(795	)
Due to Career Start Management	(100	)
Loss on disposal of subsidiary	55,714