INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of loss before Income Tax, Domestic and Foreign

For the years ended March 31, 2018, 2017 and 2016 loss before income tax expense (benefit) arose in the UK and U.S.

	Year ended March 31,
	2018			2017			2016
		$			$			$
Loss before income taxes arising in UK		(1,353,243	)		(1,251,870	)		(1,300,468	)
Loss before income taxes arising in United States		(467,206	)		(299,396	)		(239,169	)
Total loss before income tax		(1,820,449	)		(1,551,266	)		(1,539,637	)

Reconciliation of effective tax rate

Reconciliation of our effective tax rate to loss to the statutory U.S federal tax rate is as follows:

	Year ended March 31,
	2018					2017				2016
		$				$				$
Loss before income taxes		(1,820,449	)			(1,551,266	)			(1,539,637	)
Expected tax benefit		(561,000	)	(31	%)	(527,000	)	(34	%)	(523,000	)	(34	%)
Foreign tax differential		36,000		2	%	217,000		14	%	216,000		14	%
Enhanced research and development		(215,000	)	(12	%)	(198,000	)	(13	%)	(177,000	)	(11	%)
Other		35,000		2	%	-		-		-		-
Change in valuation allowance		705,000		39	%	455,000		29	%	484,000		31	%
Actual income tax benefit		-		-		-		-		-		-

Schedule of deferred income tax assets

The tax effects of the temporary differences that give rise to significant portions of deferred income tax assets are presented below:

	As of March 31,
	2018				2017
		$				$
Net operating tax loss carried forwards			2,229,000				1,818,000
Valuation allowance			(2,229,000	)			(1,818,000	)
Net deferred tax assets			-				-