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5. Related Party Transactions
12 Months Ended
Dec. 31, 2016
Related Party Transactions [Abstract]  
Related Party Transactions Disclosure [Text Block]
5.    Related Party Transactions

a) As at December 31, 2016, the Company was owed $59,926 (2015 - $0) from sales revenue from a significant shareholder for service revenue and $0 (2015 - $5,000) for product sales revenue. The amounts owed are non-interest bearing, unsecured, and due on demand. This amount has been included in accounts receivable – related party.

b) As at December 31, 2016, the Company owed $75,964 (2015 - $25,150) to the President of the Company, which is non-interest bearing, unsecured, and due on demand.

c) As at December 31, 2016, the Company owed $87,834 (2015 - $22,998) to the Chief Financial Officer of the Company, which is non-interest bearing, unsecured, and due on demand.

d) As at December 31, 2016, the Company recorded a liability for shares issuable of $843,616 (2015 - $831,233) relating to 34,574,439 common shares to be issued to a significant shareholder pursuant to the acquisition agreement for the intangible assets. During the year ended December 31, 2016, the Company recorded a $12,383 (2015 – $318,132) loss in the fair value of the shares issuable to the significant shareholder.

f)  During the year ended December 31, 2016, the Company generated net service revenues of $461,315 (2015 - $837,100) from a significant shareholder as noted in Note 4(d).

g) During the year ended December 31, 2016, the Company incurred payroll expense of $546,680 (2015 - $267,495) to management and officers of the Company.

h) During the year ended December 31, 2016, the Company incurred bonuses on sales of stealth cards of $194,793 (2015 - $0) to management and officers of the Company which has been included in cost of sales. Bonuses accrue on total gross sales at a rate of 5% each to the Chief Executive Officer and the Chief Financial Officer of the Company.

i)  During the year ended December 31, 2016, the Company issued 23,166,555 (2015 – 0) common shares with a fair value of $671,831 (2015 - $nil) to management and officers of the Company as a bonus relating to the sale of goods for the Company. The amount has been included in consulting expenses.

j)  During the year ended December 31, 2016, the Company incurred engineering expense of $7,025 (2015 - $132,550), which was included in cost of goods sold, and research and development costs of $96,877 (2015 - $0) to a company owned by the mother of the President of the Company. As at December 31, 2016, the Company owed $9,587 (2015 - $245,270) to the company owned by the mother of the President of the Company, which is non-interest bearing, unsecured, and due on demand. The amount owing has been recorded as accounts payable – related party.