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2. Summary of Significant Accounting Policies: Stock-based Compensation (Policies)
12 Months Ended
Sep. 30, 2018
Policies  
Stock-based Compensation

(l)    Stock-based Compensation

 

The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued. As at September 30, 2018 and 2017, the Company did not grant any stock options.