15. INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2016

Income Tax Disclosure [Abstract]

Income tax provision

	Years Ended June 30,
	2016		2015
US operations	$	800	$	-
Foreign operations		95,222		-
	$	96,022	$	-

Component of Income tax expense

	Years Ended June 30,
	2016		2015
US operations	$	800	$	-
Foreign operations		95,222		-
	$	96,022	$	-

Schedule of Deferred Tax Assets and Liabilities

	2016			2015
Deferred tax assets:
US	$	2,113,296		$	2,003,217
Canada
Cumulative eligible capital		8,449			-
Property, plant & equipment		(1,856	)		-
Deferred tax liability		(2,357	)		-
New Zealand					-
Inventory		(4,048	)		-
Accrued expenses		23,549			-
Total Deferred Tax Assets		2,137,033			2,003,217
Valuation allowance, US		(2,113,296	)		(2,003,217	)
Net deferred tax assets	$	23,737		$	-

Schedule of Effective Income Tax Rate Reconciliation

	2016						2015
	Amount			Rate			Amount			Rate
Tax expense (benefit) at federal statutory rate	$	(96,803	)		-35.0	%	$	28,617			-35.0	%
State taxes, net of federal benefit		(13,276	)		-4.8	%		7,228			.-8.8	%
Beneficial conversion expense		-						(27,028	)		8.4	%
Minimum franchise tax		800			0.3	%		-			0.0	%
Change in valuation allowance		110,076			39.8	%		(8,816	)		35.4	%
Foreign earnings taxed at different rates		97,857			28.9	%		-			-
Other adjustments – foreign		(2,635	)		-0.9	%		-			-
Foreign tax at effective tax rate	$	96,022			28.4	%	$	-			0.0	%