EQUIPMENT

9 Months Ended

Sep. 30, 2015

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

5. EQUIPMENT

Equipment consisted of the following as at September 30, 2015 and December 31, 2014:

	September 30, 2015						December 31, 2014
	Cost		Accumulated Depreciation		Net		Cost		Accumulated Depreciation		Net
	$		$		$		$		$		$
Computers and electronics		144,036		68,731		75,305		77,650		27,438		50,212
Furniture and fixtures		22,496		8,793		13,703		24,909		7,325		17,584
Tools and parts		11,422		2,008		9,414		11,913		1,787		10,126
		177,954		79,532		98,422		114,472		36,550		77,922

Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the nine and three month periods ended September 30, 2015 was $42,982 and $15,478, respectively (September 30, 2014 - $34,116 and $11,425).

4. EQUIPMENT

Equipment consists of the following as at December 31, 2014 and March 31, 2014

	December 31, 2014						March 31, 2014
	Cost		Accumulated Depreciation		Net		Cost		Accumulated Depreciation		Net
	$		$		$		$		$		$
Computers and electronics		77,650		27,438		50,212		-		-		-
Furniture and fixtures		24,909		7,325		17,584		11,194		4,442		6,752
Tools and parts		11,913		1,787		10,126		-		-		-
		114,472		36,550		77,922		11,194		4,442		6,752

Equipment is recorded at cost less accumulated depreciation. Depreciation expense during the nine month period ended December 31, 2014 was $34,036 (December 31, 2013 - $1,349) and during the year ended March 31, 2014 was $1,772 (March 31, 2013 - $2,330).

Equipment is translated to U.S. Dollars using the rate of exchange prevailing at the balance sheet date. There were no disposals and $109,316 in additions during the nine month period ended December 31, 2014 (December 31, 2013 - $4,557). The remaining change in cost from March 31, 2014 to December 31, 2014 is due to foreign exchange translation. During the year ended March 31, 2013 there were $8,695 of additions to equipment.