| December 31, | December 31, | ||||||
| 2017 | 2016 | ||||||
| Non-capital loss carry-forwards | $ | 372,616 | $ | - | |||
| Deferred income tax assets | $ | 372,616 | $ | - | |||
| Deficiency (excess) of carrying value over tax value of property, plant and equipment | $ | (154,043 | ) | $ | (169,251 | ) | |
| Excess of carrying value over tax value of intangible assets | (218,573 | ) | (3,182 | ) | |||
| Deferred income tax liability | $ | (372,616 | ) | $ | (172,433 | ) | |
| Net deferred tax asset (liability) | $ | - | $ | (172,433 | ) |