Income Taxes	9 Months Ended
Apr. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 – Income Taxes: The Company has incurred losses since inception, which have generated net operating loss (“NOL”) carryforwards. The NOL carryforwards arise from both United States and Canadian sources. Pre-tax gain or (loss) arising from domestic operations (United States) were $(5,415,726) and $35,948,698 for the nine months ended April 30, 2019 and the year ended July 31, 2018, respectively. Pre-tax (losses) arising from foreign operations (Canada) were $(339,586) and $(150,394) for the nine months ended April 30, 2019 and the year ended July 31, 2018, respectively. As of April 30, 2019, the Company has NOL carryforwards in Generex Biotechnology Corporation of approximately $215 million, of which $200 million will expire in 2019 through 2037, and $14.8 million will not expire. The non-expiring portion is limited to 80% of the current year taxable income of the respective entity. Generex Pharmaceuticals Inc. has NOL carryforwards of approximately $36.4 million, which expire in 2024 through 2039. Antigen Express, Inc. has NOL carryforwards of approximately $36.7 million, of which $35.1 will expire in 2019 through 2038. Regentys Corporation has NOL carryforwards of approximately $6.1 million, of which $3.5 million will expire in 2033 through 2038. Olaregen Therapeutics, Inc. has NOL carryforwards of $1.6 million which will not expired. Some of these loss carryforwards are subject to limitation due to the acquisition of Regentys, Olaregen and Antigen and may be limited in future years due to certain structural ownership changes which have occurred over the last several years related to the Company’s equity and convertible debenture financing transactions. As of April 30, 2019, the Company had no tax benefits which have not been fully allowed for, and no adjustment to its financial position, results of operations or cash flows was required. The Company has deferred tax assets of over $67 million with a full allowance equally to the to the amount of the deferred tax asset. The Company does not expect that unrecognized tax benefits will increase within the next twelve months. As referenced in Note 9, the acquisition of Regentys and Olaregen resulted in the purchase price allocation attributed to deferred tax liability was $889,782 and $1,040,173, respectfully. Although the Company deferred tax assets are in excess of deferred tax liabilities totaling $1,929,955, the Company cannot offset the deferred tax liabilities against its deferred tax assets since the Company acquired less than the 80% of both Regentys and Olaregen preventing the Company to consolidate its income tax returns with Regentys and Olaregen for tax purposes. Therefore, the deferred tax liabilities will be reported separately until such time that the Company determines otherwise. The Company records interest and penalties related to tax matters within other expense on the accompanying consolidated statement of operations. These amounts are not material to the consolidated financial statements for the years presented. Generally, tax years 2015 to 2018 remain open to examination by the Internal Revenue Agency or other tax jurisdictions to which the Company is subject. The Company’s Canadian tax returns are subject to examination by federal and provincial taxing authorities in Canada. Generally, tax years 2010 to 2018 remain open to examination by the Canada Revenue Agency or other tax jurisdictions to which the Company is subject.

Income Taxes

9 Months Ended

Apr. 30, 2019

Note 15 – Income Taxes:

The Company has incurred losses since inception, which have generated net operating loss (“NOL”) carryforwards. The NOL carryforwards arise from both United States and Canadian sources. Pre-tax gain or (loss) arising from domestic operations (United States) were $(5,415,726) and $35,948,698 for the nine months ended April 30, 2019 and the year ended July 31, 2018, respectively. Pre-tax (losses) arising from foreign operations (Canada) were $(339,586) and $(150,394) for the nine months ended April 30, 2019 and the year ended July 31, 2018, respectively.

As of April 30, 2019, the Company has NOL carryforwards in Generex Biotechnology Corporation of approximately $215 million, of which $200 million will expire in 2019 through 2037, and $14.8 million will not expire. The non-expiring portion is limited to 80% of the current year taxable income of the respective entity. Generex Pharmaceuticals Inc. has NOL carryforwards of approximately $36.4 million, which expire in 2024 through 2039. Antigen Express, Inc. has NOL carryforwards of approximately $36.7 million, of which $35.1 will expire in 2019 through 2038. Regentys Corporation has NOL carryforwards of approximately $6.1 million, of which $3.5 million will expire in 2033 through 2038. Olaregen Therapeutics, Inc. has NOL carryforwards of $1.6 million which will not expired. Some of these loss carryforwards are subject to limitation due to the acquisition of Regentys, Olaregen and Antigen and may be limited in future years due to certain structural ownership changes which have occurred over the last several years related to the Company’s equity and convertible debenture financing transactions.

As of April 30, 2019, the Company had no tax benefits which have not been fully allowed for, and no adjustment to its financial position, results of operations or cash flows was required. The Company has deferred tax assets of over $67 million with a full allowance equally to the to the amount of the deferred tax asset. The Company does not expect that unrecognized tax benefits will increase within the next twelve months. As referenced in Note 9, the acquisition of Regentys and Olaregen resulted in the purchase price allocation attributed to deferred tax liability was $889,782 and $1,040,173, respectfully. Although the Company deferred tax assets are in excess of deferred tax liabilities totaling $1,929,955, the Company cannot offset the deferred tax liabilities against its deferred tax assets since the Company acquired less than the 80% of both Regentys and Olaregen preventing the Company to consolidate its income tax returns with Regentys and Olaregen for tax purposes. Therefore, the deferred tax liabilities will be reported separately until such time that the Company determines otherwise.

The Company records interest and penalties related to tax matters within other expense on the accompanying consolidated statement of operations. These amounts are not material to the consolidated financial statements for the years presented. Generally, tax years 2015 to 2018 remain open to examination by the Internal Revenue Agency or other tax jurisdictions to which the Company is subject. The Company’s Canadian tax returns are subject to examination by federal and provincial taxing authorities in Canada. Generally, tax years 2010 to 2018 remain open to examination by the Canada Revenue Agency or other tax jurisdictions to which the Company is subject.