10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED June 30, 2016.

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM ______ TO ______.

Commission File No. 333-141875

IGEN Networks Corp.

(Exact name of registrant as specified in its charter)

Nevada	20-5879021
(State or Other Jurisdiction of  incorporation or organization)	(I.R.S. Employer Identification No.)

1025 – 1185 West Georgia Street, Vancouver, BC, Canada, V6E 4E6

(Address of principal executive offices) (Zip Code)

 1-888-244-3650

(Registrant's telephone number including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days:  Yes x No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes x No ☐

Indicate by check mark whether the registrant is large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer: ☐	Accelerated filer: ☐
Non-accelerated filer: ☐	Smaller reporting company: ☒
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).  Yes o No ☒

The number of shares of the registrant's common stock issued and outstanding as of August 19, 2016 is 29,807,935.

TABLE OF CONTENTS

PART I		Page
ITEM 1.	FINANCIAL STATEMENTS	F-1 to F-15
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	3
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	6
ITEM 4.	CONTROLS AND PROCEDURES	6
PART II
ITEM 1.	LEGAL PROCEEDINGS	7
ITEM 1A.	RISK FACTORS	7
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	7
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	7
ITEM 4.	MINE SAFETY DISCLOSURES	7
ITEM 5.	OTHER INFORMATION	7
ITEM 6.	EXHIBITS	8

Part I

FINANCIAL INFORMATION

Item 1.  Financial Statements

The Company’s unaudited condensed consolidated interim financial statements for the six month period ended June 30, 2016 are included herewith.

IGEN NETWORKS CORP.

Condensed Consolidated Interim Financial Statements

For the six months ended June 30, 2016

(Unaudited – Expressed in U.S. Dollars)

F-1

IGEN NETWORKS CORP.

Condensed Consolidated Interim Balance Sheet

(Unaudited - Expressed in U.S. dollars)

	Note	June 30, 2016			December 31, 2015
		$			$
Assets
Current
Cash			33,968			33,590
Accounts receivable	5		22,200			45,182
GST receivable			13,251			5,661
Inventories	2(j)		59,077			29,643
Prepaid expenses			32,004			61,468
			160,500			175,544
Equipment	4		12,502			17,643
Goodwill			505,508			505,508
Total Assets			678,510			698,695
Liabilities and Shareholders' Equity
Current
Accounts payable	5		553,414			461,008
Accrued liabilities			98,289			78,361
Deferred revenue	2(k)		55,500			56,800
Derivative liabilities - convertible debentures	10		20,104			-
Debt portion of convertible debentures	10		38,663			-
Notes payable	8		121,814			116,238
			887,784			712,407
Non-current
Derivative liabilities - options and warrants			29,269			33,982
Total liabilities			917,053			746,389
Shareholders’ Equity
Capital Stock:
Authorized - 375,000,000 common shares with $0.001 par value Issued and outstanding -29,807,935 and 28,215,349 respectively	6		29,808			28,215
Additional paid-in capital	6		7,809,083			7,586,514
Subscription received			25,000			25,000.0
Accumulated other comprehensive loss			(25,405	)		(11,871	)
Deficit accumulated			(8,077,029	)		(7,675,552	)
Shareholders' Equity			(238,543	)		(47,694	)
Total Liabilities and Shareholders' Equity			678,510			698,695

Approved on Behalf of the Board
"Neil Chan"	Director
"Richard Freeman"	Director

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-2

IGEN NETWORKS CORP.

Condensed Consolidated Interim Statement of Operations

(Unaudited - Expressed in U.S. dollars)

		Three months ended June 30,						Six months ended June 30,
	Note	2016			2015			2016			2015
		$			$			$			$
Revenue
Sales, hardware			150,080			261,552			327,363			413,734
Sales, services			28,007			27,513			124,731			53,880
Revenue, total			178,087			289,065			452,094			467,614
Cost of goods sold			100,312			186,090			234,026			303,639
Gross profit			77,775			102,975			218,068			163,975
Expenses
Advertising and selling expenses			7,414			9,488			22,191			19,417
Consulting and business development fees			47,072			99,241			106,255			118,891
Depreciation			2,588			4,292			5,171			8,720
General and administrative			32,777			31,929			65,942			70,761
Interest expense			18,151			6,280			30,965			10,336
Management fees			82,680			420			141,118			15,000
Professional fees			5,987			246			6,851			22,434
Salaries			73,656			69,700			173,979			150,672
Stock-based compensation	6		5,100			14,103			20,090			33,358
Transfer agent & filing fees			15,256			22,872			18,953			34,485
Travel and accommodation			11,767			2,895			29,007			19,576
Total			302,448			261,466			620,522			503,650
Loss before the others:			(224,673	)		(158,491	)		(402,454	)		(339,675	)
Accretion			(1,900	)		(1,670	)		(3,736	)		(3,267	)
Change in derivative liabilities			14,770			-			4,713			-
Share of income (losses) from investment in an associate			-			1,941			-			6,123
Net loss			(211,803	)		(158,220	)		(401,477	)		(336,819	)
Other comprehensive Loss:
Net loss for the period			(211,803	)		(158,220	)		(401,477	)		(336,819	)
Foreign currency translation adjustment			(1,300	)		(2,994	)		(13,534	)		9,353
Total comprehensive loss			(213,103	)		(161,214	)		(415,011	)		(327,466	)
Net Loss per share, basic and diluted			(0.01	)		(0.01	)		(0.01	)		(0.01	)
Weighted Average Number of Common Shares Outstanding			29,313,949			26,685,461			28,891,384			26,256,134

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-3

IGEN NETWORKS CORP.

Condensed Consolidated Interim Statement of Cash Flow

(Unaudited - Expressed in U.S. dollars)

Six months ended June 30,	2016			2015
Cash Flows from Operating Activities	$			$
Net loss		(401,477	)		(336,819	)
Items not affecting cash:
Accretion		3,736			3,267
Change in derivative liabilities		(4,713	)		-
Depreciation		5,171			8,720
Share of (income) losses from investment in an associate		-			(6,123	)
Accrued interest		4,680			-
Share issued for services		64,550			10,000
Stock-based compensation		20,090			33,358
Other, including net changes in other non-cash balances:
Accounts receivable		22,982			35,856
GST receivable		(7,590	)		(4,627	)
Inventory		(29,434	)		(18,801	)
Prepaid and deposit		-			5,815
Accounts payable, accrued liabilities, accrued interest, and deferred revenue		131,884			29,468
Net cash used in operating activities		(190,121	)		(239,886	)
Cash Flows from Financing Activities
Proceeds from convertible debentures		54,087			-
Proceeds from share subscription received		-			-
Proceeds from share issuance-option exercise		5,000			-
Proceeds from issuance of units, private placement		134,522			208,163
		193,609			208,163
Effect of exchange rate on cash		(3,110	)		(1,371	)
Net increase (decrease) in cash		378			(33,094	)
Cash, beginning of period		33,590			56,347
Cash, end of period		33,968			23,253

See Note 11 for supplemental information to this statement of cash flow.

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-4

IGEN NETWORKS CORP.

Condensed Consolidated Interim Statement of Stockholders' Equity (Deficit)

(Unaudited - Expressed in U.S. dollars)

										Accumulated
						Additional				Other						Total
		Common Stock				Paid-in		Subscription		Comprehensive						Stockholders’
	Note	Shares		Amount		Capital		received		Loss			Deficit			Equity
				$		$		$		$			$			$
Balance December 31, 2014			25,815,273		25,815		6,697,680		-		(17,624	)		(6,062,422	)		643,449
Subscription received			-		-		-		25,000		-			-			25,000
Stock based compensation			-		-		474,463		-		-			-			474,463
Share issuance for cash			1,590,957		1,591		256,572		-		-			-			258,163
Shares issuance for services and prepayment			498,801		499		107,445		-		-			-			107,944
Share issuance for debt settlement			310,318		310		50,354		-		-			-			50,664
Foreign currency translation adjustment			-		-		-		-		5,753			-			5,753
Net loss for the year			-		-		-		-		-			(1,613,130	)		(1,613,130	)
Balance, December 31, 2015			28,215,349		28,215		7,586,514		25,000		(11,871	)		(7,675,552	)		(47,694	)
Stock based compensation			-		-		20,090		-		-			-			20,090
Share issuance for cash	6		1,150,740		1,151		133,371		-		-			-			134,522
Shares issuance for services	6		386,290		386		64,164		-		-			-			64,550
Share issuance for option exercise	6		55,556		56		4,944		-		-			-			5,000
Foreign currency translation adjustment			-		-		-		-		(13,534	)		-			(13,534	)
Net loss for the period			-		-		-		-		-			(401,477	)		(401,477	)
Balance, June 30, 2016			29,807,935		29,808		7,809,083		25,000		(25,405	)		(8,077,029	)		(238,543	)

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-5

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

1. Nature and continuance of operations

IGEN Networks Corp, (“IGEN”, or the “Company”) was incorporated in the State of Nevada on November 14, 2006. IGEN’s is in the business of providing vehicle tracking and recovery solutions to the automotive and power sport industries through its operating subsidiary, Nimbo, LLC.

These condensed consolidated interim financial statements have been prepared on a going concern basis, which imply the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, on the ability of the company to grow its revenue base, on its ability to successfully grow the companies in which it is invested, and on the ability of the Company to obtain necessary equity financing to both support the latter objectives and to invest in and grow new companies. The Company has recurring losses since inception and had accumulated losses of $8,077,029 as at June 30, 2016.  These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. Although there are no assurances that management’s plans will be realized, management believes that the Company will be able to continue operations into the future.  These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Summary of Significant Accounting Policies

a) Basic of presentation and consolidation

These condensed consolidated interim financial statements and related notes include the records of IGEN Networks Corp., its wholly owned subsidiary, IGEN Business Solutions Inc (incorporated in Canada) and Nimbo LLC (incorporated in USA).

All intercompany transactions and balances have been eliminated. These condensed consolidated interim financial statements are presented in accordance with accounting principles generally accepted in the United States, expressed in US dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized as in the following:

b) Use of estimates

The preparation of these financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to donated expenses, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

c) Loss per share

Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all dilutive potential shares if their effect is anti-dilutive.

F-6

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

2. Summary of Significant Accounting Policies (Continued)

c)    Loss per share (continued)

Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented.

d)    Financial instruments

The Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:

- Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

- Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instrument.

- Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

The fair values of cash, accounts receivable, accounts payable and accrued liabilities approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liability with convertible debt is determined based on “Level 2” inputs. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instrument that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash in what it believes to be credit-worthy financial institutions.

e) Equipment

Office equipment and computer are recorded at cost. Amortization is provided annually at rates and methods over their estimated useful lives as follows, except in the year of acquisition when one half of the rate is used. Management reviews the estimates of useful lives of the assets every year and adjust them on prospective basis, if needed.

Office equipment	20%declining balance
Computer	55%declining balance
Software	3 years straight line

Property, plant and equipment are reviewed for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.

F-7

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

2. Summary of Significant Accounting Policies (continued)

f)     Revenue recognition

The Company recognizes revenue when earned, specifically when all the following conditions are met:

- Services are provided or products are delivered to customers.

- There is clear evidence that an arrangement exists.

- Amounts are fixed or can be determined.

- The ability to collect is reasonably assured.

- There is no significant obligation for future performance.

- The amount of future returns can be reasonably estimated.

g) Foreign currency transaction balances

The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, Foreign Currency Translation Matters, using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.

Assets and liabilities of the Company’s Canadian subsidiary are translated into U.S. dollars at the year-end exchange rates, and revenue and expenses are translated at the average exchange rates during the period. Exchange differences arising on translation are disclosed as a separate component of stockholders’ equity

h) Income taxes

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely than not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

i) 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.

The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.

F-8

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

2. Summary of Significant Accounting Policies (continued)

j) Inventories

Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-Out (FIFO) basis.  Inventories as at June 30, 2016 and December 31, 2015 were solely finished goods that can be resold. There was no provision for inventory recorded during the year ended December 31, 2015 and six months ended June 30, 2016.

k) Deferred revenue

As at June 30, 2016, and December 31, 2015, the Company had deferred revenues of $55,500 and $56,800 respectively. Annual service renewal fees are recorded as a component of deferred revenue in the balance sheets at the inception of the contract and are recognized as revenue evenly over the contract period, which is generally one year.

l)     Changes in accounting policies and recent accounting pronouncements

The Company has not adopted new accounting policies since it most recent year ended December 31, 2015.  The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3. Investment in an associates and Investment

Investment in an associate

As at June 30, 2016 and December 31, 2014 and 2015, the Company held approximately 30% of all the outstanding shares of Gogiro Internet Group (“Gogiro”), a private Canadian Company. The Company accounts for its investments in Gogiro with equity method. Consequently the Company has included Gogiro’s income (losses) in the Company’s condensed consolidated interim financial statements in accordance to the percentage ownership during three months ended March 31, 2015. In addition, gains and losses resulting from 'upstream' and 'downstream' transactions between IGEN and Gogiro are recognized in IGEN’s consolidated financial statements only to the extent of unrelated investors' interests in Gogiro.

As at December 31, 2015 and June 30, 2016, the Company reviewed the recoverability of the investment in Gogiro and concluded that the investment was fully impaired. As a result, the Company recorded impairment charges of $227,957 for the year ended December 31, 2015 and fully provided for its investment in Gogiro.

Changes in carrying value of the Company’s investment in Gogiro are as follows:

	Number of Gogiro shares owned		Amount ($)
Balance, December 31, 2013		2,478,080		241,338
Share of Gogiro’s loss during fiscal 2014 December 31, 2014 (30.44%)		-		(14,263	)
Balance, December 31, 2014		2,478,080		227,075
Share of Gogiro’s income during nine months ended December 31, 2015 (30.37%)		-		882
Impairment on investment				(227,957	)
December 31, 2015 and June 30, 2016		2,478,080		-

F-9

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

4.     Equipment

			Accumulated		Effect of			Net book Value
	Cost		Amortization		foreign exchange			6/30/2016		12/31/2015
Office equipment	$	1,603	$	1,029	$	-		$	574	$	638
Computer		51,375		40,683		(141	)		10,551		14,626
Software		6,012		4,635					1,377		2,379
TOTAL	$	58,990	$	46,347	$	(141	)	$	12,502	$	17,643

5.     Related Party Transactions

Related party transactions not disclosed elsewhere in these consolidated financial statements are as follows:

During six months ended June 30, 2016, the Company incurred $141,118 in management and consulting fees to two officers and a Company controlled by a director (six months ended June 30, 2015 - $68,460).

Balance with related parties

As at December 31, 2015, the Company has an advance receivable of $30,700 from Gogiro, a company of which IGEN has significant influence (Note 4). This advance receivable is unsecure, due on demand, and has an interest of 5% per annum. As at December 31, 2015, the Company fully provided this advance receivable due to uncertainty of collectability and recorded a bad debt expenditure of $30,700 for the year ended December 31, 2015.

As at December 31, 2015, the Company had a trade receivable of $143,425 with Gogiro. As at December 31, 2015, the Company fully provided these trade receivable due to uncertainty of collectability and recorded a bad debt expenditure of $155,490 for the year ended December 31, 2015.

As at June 30, 2016 the Company also had account payable of $119,680 (December 31, 2015 - $63,665) with directors and officers and a company controlled by a director.

As at June 30, 2016, the Company had a promissory note payable to a director with balance owing of $30,840 (December 31, 2015 - $29,000). This promissory note is unsecured, has an interest of 5% per annum and is due on October 30, 2016. An accrued interest of $1,146 was included in the Company’s accrued liabilities as at June 30, 2016.

F-10

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

6.     Stockholders' Equity

a)    During fiscal 2015, the Company issued the following common shares:

On April 22, 2015, The Company closed two non-brokered private placements of a total of 596,839 shares for gross proceeds of $98,796.

· The first private placement was for 133,333 units (“Unit X”) at a subscription price of $0.15 per unit for total proceeds of $20,000. Each Unit X consists of one common share and a half share purchase warrant, each whole warrant exercisable into one common share at $0.35 for a period of two years from the closing date.

· The second private placement was for 463,506 common shares at a subscription price of $0.17 per share for total proceeds of $78,796.

On May 15, 2015, The Company closed a non-brokered private placements of a total of 600,000 units (“Unit Y”) for gross proceeds of $100,367. Each Unit Y consists of one common share and one share purchase warrant. Each warrant is exercisable into one common share at CAD$0.35 ($0.28) for a period of two years from the issuance. These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than CAD$0.60 for twenty consecutive trading days.

On December 11, 2015, the Company issued 294,118 units (“Unit Z”) for $50,000. Each Unit Z includes one common share and one share purchase warrant, enabling the holder to purchase one additional common share of the Company at a price of $0.35 for a period expiring 2 years from their date of issuance. These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than $0.50 for ten consecutive trading days.

On April 22, 2015, The Company issued 100,000 common shares for option exercise and received proceeds of $9,000.

During 2015, the Company issued 498,807 common shares for services of $53,374 and prepaid services yet to be rendered of $54,570 (totaling $107,944).

During 2015, the Company issued 310,318 common shares for the settlement of debt of $50,644. There is no gain or loss in connection with this debt settlement.

b)    During six months ended June 30, 2016, the Company issued the following common shares:

· 55,556 shares for exercise of options at $0.09/share for total proceeds of $5,000

· 386,290 shares with the fair value of $64,550 in exchange for consulting services rendered by external consultants

· 588,240 units for cash proceed of $72,484 (CAD$100,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at CAD$0.34 (equivalent to $0.25)/share before March 29, 2018.

· 312,500 units for cash proceed of $38,634 (CAD$50,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at $0.20/share before June 9, 2017.

· 250,000 units for cash proceed of $23,404 (CAD$30,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at $0.15/share before May 4, 2018.

F-11

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

Six Months ended June 30, 2016

(Unaudited - Expressed in U.S. dollars)

6.     Stockholders' Equity (continued)

c)    Subscription received

As at December 31, 2015 and June 30, 2016, the Company received subscription of $25,000 for unit issuance at $0.17/unit. Each unit includes one common share and one share purchase warrant, enabling the holder to purchase one additional common share of the Company at a price of $0.35 for a period expiring 2 years from their date of issuance. As of the date of this report, the Company has not issued units for this subscription.

d)    Common share purchase warrants:

Continuity of the Company’s share purchase warrant is as follows:

December 31, 2015		exercise price		expiry date	Issuance		June 30, 2016
	147,059	$	0.40	30-Sep-16		-		147,059
	66,666	$	0.28	22-Apr-17		-		66,666
	600,000	$	0.28	14-May-17		-		600,000
	18,000	$	0.26	13-Aug-17		-		18,000
	294,118	$	0.35	11-Dec-17		-		294,118
	-	$	0.25	29-Mar-18		588,240		588,240
	-	$	0.20	9-Jun-17		312,500		312,500
	-	$	0.15	4-May-18		250,000		250,000
	1,125,843					1,150,740		2,276,583

The number of outstanding warrants as at June 30, 2016 was 2,276,583. As at June 30, 2016, the weighted average exercise price and weight average remaining life of the warrants was $0.26/share (2015/12/31-$0.32/share) and 1.25 years (2015/12/31 – 1.45 years).

e)    Stock Options

The following table summarizes information about stock options outstanding and exercisable at June 30, 2016:

	Number of Options			Weighted average exercise price
				$
Options outstanding, December 31, 2014		1,640,556			0.12
Options exercised		(100,000	)		0.09
Options granted		2,540,000			0.19
Options outstanding, December 31, 2015		4,080,556			0.16
Options exercised		(55,556	)		0.09
Options granted		200,000			0.14
Options cancelled/forfeited		(450,000	)		0.18
Options outstanding, June 30, 2016		3,775,000			0.17

F-12

IGEN NETWORKS CORP.

Notes to the Consolidated Financial Statements

Six Months ended June 30, 2016

(Expressed in U.S. dollars)

6.     Stockholders' Equity – Continued

Number of options exercisable as June 30, 2016 was 3,325,000. The weighted average remaining life is 3.58 year.

The fair values of stock options granted are amortized over the vesting period where applicable. During six months ended June 30, 2016, the Company recorded $20,090 (six months ended June 30, 2015 - $33,358) stock-based compensation in connection with the vesting of options granted. The Company uses the Black-Scholes option pricing model to establish the fair value of options granted with the following assumptions:

	2016			2015
Expected dividend yield		0	%		0	%
Volatility		200	%		200	%
Risk free interest rate		1.52	%		1.52	%
Expected option life	5 years			5 years
Forfeiture rate		0	%		0	%

7.     Derivative liabilities – options and warrants

Derivate liabilities consist of warrants that were originally issued in private placements and stock options granted that have exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency (United States dollars). Therefore these warrants and stock options cannot be considered to be indexed to the Company’s own stock. Accordingly the fair values of the warrants and stock options must be accounted for as derivative liabilities with changes in fair value recorded in the consolidated statement of operations.  The fair value of these warrants and options as at June 30, 2016 was $29,269 (2015/12/31 - $33,982). The fair values of warrants and stock options as at December 31, 2015 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.86%-1.54%, expected life of 1.37-5.00 years, volatility of 103.19%-176.96% and expected dividend of 0%. The fair values of warrants and stock options as at June 30, 2016 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.59% to 0.73%, expected life of 1.37-4.25 years, volatility of 88.19%-111.10% and expected dividend of 0%.

January 1, 2015	$	-
Issuance of warrants		28,267
Stock options granted		5,715
December 31, 2015	$	33,982
Changes of fair value		(4,713	)
June 30, 2016	$	29,269

F-13

IGEN NETWORKS CORP.

Notes to the Consolidated Financial Statements

Six Months ended June 30, 2016

(Expressed in U.S. dollars)

8.     Note payable

During the fourth quarter of 2014, the Company issued a promissory note with principal of $95,000 in exchange for a settlement of accounts payable of the same amount. This promissory is un-secured, will expire on December 31, 2016, and carries interest of 5% per annum.

The note payable was accounted for at amortized cost using the effective interest rate method with the effective interest rate of 14% per annum. The debt discount of $16,163 was credited to Additional paid-in capital at issuance, and the $16,163 debit to note payable is amortized over the term of the note.

The promissory note was accredited up to $90,974 on June 30, 2016 (2015/12/31 -$87,238). Including in the Company’s accrued liabilities, there was an interest payable of $8,349 as at (2015/12/31 - $5,938) in connection with this outstanding promissory note.

As at June 30, 2016, the Company also had a promissory note payable of $30,840 owing to a director of the Company (Note 5).

9.     Financial instruments

Credit Risk

Financial instruments that potentially subject the Company to credit risk consist of cash and cash equivalents. The Company deposits cash and cash equivalents with high credit quality financial institutions as determined by rating agencies.  As a result, credit risk is considered insignificant.

Currency Risk

The Company’s major expenses and payables are in United States dollars and are expected to continue to incur in United States dollars.  Fluctuations in the exchange rate between the United States dollar and other currency may have a material effect on the Company’s business, financial condition and results of operations.  The Company is subject to foreign exchange risk for transactions in its Canadian subsidiary and its investment in Gogiro, which is a Canadian company. The Company does not actively hedge against foreign currency fluctuations.

Interest Rate Risk

The Company has cash balances and no interest bearing debt. The Company’s current policy is to invest excess cash in high yield term deposits and bankers’ acceptance. The Company regularly monitors its cash management policy. As a result, interest rate risk is considered not significant.

Liquidity Risk

Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with its financial liabilities. The Company manages liquidity risk by continuously monitoring actual and projected cash flows and matching the maturity profile of financial assets and liabilities. As at June 30, 2016, the Company had a working capital deficiency of $727,284 (December 31, 2015 – working capital deficiency of $536,863). The Company intends to have more equity financing, long term debt financing, share for debt settlement in order to eliminate the working capital deficiency and to the operations of the Company.

F-14

IGEN NETWORKS CORP.

Notes to the Consolidated Financial Statements

Six Months ended June 30, 2016

(Expressed in U.S. dollars)

10.   Convertible debenture and derivative liabilities

On June 1, 2016, the Company issued two convertible debentures (“CDs”) in the principal of CAD$50,000 ($38,634) and CAD$20,000 ($15,453) respectively. The CD with the principal of CAD$50,000 (“CD#1) and the CD with the principal of CAD$20,000 (“CD#2”) were agreed to mature on four month anniversary of the closing date of June 8, 2016 (i.e. October 8, 2016).  These CDs are non-secured, carry interest of 15% per annum payable monthly or at term. Subject to the approval of the holder of the CDs, IGEN may convert any of all of the principal and/or interest at any time following the 4 month anniversary of the issuance date of the CDs into common shares of IGEN at a price per share equal to a 20% discount to the fair market value of IGEN’s common share.

As the CDs are denominated in Canadian dollars (a currency different from the functional currency of the Company) and the exercise prices are not fixed (a 20% discount to the fair market value of IGEN’s common share), a derivative is recognized as a liability. The derivative liability is recorded at fair value and re-measured each period with the movement being recorded as a gain or loss in consolidated income (loss).  The CDs are classified as a liability, less the portion relating to the derivative feature. During the period ended June 30, 2016, the Company recorded derivative liabilities of $20,104 and convertible notes of $38,663. The fair value of derivative liabilities was established by using the valuation technique, the Binomial option pricing model. Assumptions used in the option pricing model were as follows: average risk free interest rate – 0.22%; expected life – 0.35 year; expected volatility – 52%%; and expected dividends – nil.

The Company records accretion expense over the term of the convertible notes up to their principal when these CDs come due.  During the period ended June 30, 2016, accretion expenses of $4,680 (2015 - $nil) was recorded. Interest expense on the CDs is composed of the interest calculated on the face value of the CDs at 15% per annum which amounted to $672 during the period ended June 30, 2016 (2015 - $nil).

11.   Supplemental information for statements of cash flow

Supplementary information in connection with the Company’s cash flow is as follows:

Six months ended June 30,	2016		2015
Cash paid for interest	$	-	$	-
Cash paid for income taxes		-		-
Shares issued for services		64,550		-

12.   Contingency

On Mar 9 2016 a complaint for damages was filed in the Superior Court of the State of California, County of Riverside, Southwest District-Murietta, against Nimbo LLC, a wholly owned subsidiary of the Company, by Global Tracking Products Inc.  Notice of the suit was served on April 11, 2016.  The plaintiff was suing for $145,477.32, which was accrued in accounts payable on the consolidated statement of balance sheet of the Company as at June 30, 2016, in monies owed by Nimbo LLC to the plaintiff.  Subsequent to being served, Nimbo negotiated and signed an out of court settlement agreement with the plaintiff on July 19, 2016, and a stipulation for entry of judgement was filed in the same court previously referenced on July 22, 2016.

F-15

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The following Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) provides information for the six-month period ended June 30, 2016.  This MD&A should be read together with our unaudited condensed consolidated financial statements and the accompanying notes for the six-month period ended June 30, 2016 (the “consolidated financial statements”). The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). Except where otherwise specifically indicated, all amounts in this MD&A are expressed in United States dollars.

Certain statements in this MD&A constitute forward-looking statements or forward-looking information within the meaning of applicable securities laws. You should carefully read the cautionary note in this MD&A regarding forward-looking statements and should not place undue reliance on any such forward-looking statements. See “Cautionary Note Regarding Forward-Looking Statements”.

Additional information about the Company, including our most recent consolidated financial statements and our Annual Information Form, is available on our website at www.igen-networks.com, or on SEDAR at www.sedar.com and on EDGAR at www.sec.gov.

Cautionary Note Regarding Forward-looking Statements

Certain statements and information in this MD&A are not based on historical facts and constitute forward- looking statements or forward-looking information within the meaning of the U.S. Private Securities Litigation Reform Act of 1995 and Canadian securities laws (“forward-looking statements”), including our business outlook for the short and longer term and our strategy, plans and future operating performance. Forward-looking statements are provided to help you understand our views of our short and longer term prospects. We caution you that forward-looking statements may not be appropriate for other purposes. We will not update or revise our forward-looking statements unless we are required to do so by securities laws. Forward-looking statements:

• Typically include words and phrases about the future such as “outlook”, “may”, “estimates”, “intends”, “believes”, “plans”, “anticipates” and “expects”;

• Are not promises or guarantees of future performance. They represent our current views and may change significantly;

• Are based on a number of assumptions, including those listed below, which could prove to be significantly incorrect:

-   Our ability to find viable companies in which to invest

-   Our ability successfully manage companies in which we invest

-   Our ability to successfully raise capital

-   Our ability to successfully expand and leverage the distribution channels of our portfolio companies;

-   Our ability to develop new distribution partnerships and channels

-   Expected tax rates and foreign exchange rates.

• Are subject to substantial known and unknown material risks and uncertainties. Many factors could cause our actual results, achievements and developments in our business to differ significantly from those expressed or implied by our forward-looking statements.  Actual revenues and growth projections of the Company or companies in which we are invested may be lower than we expect for any reason, including, without limitation:

-   the continuing uncertain economic conditions

-   price and product competition

-   changing product mixes,

-   the loss of any significant customers,

-   competition from new or established companies,

-   higher than expected product, service, or operating costs,

-   inability to leverage intellectual property rights,

-   delayed product or service introductions

Investors are cautioned not to place undue reliance on these forward-looking statements. No forward-looking statement is a guarantee of future results.

3

Overview

During the second quarter of 2016 the Company continued to focus on initiatives to grow revenue, expand the customer base, and develop new revenue streams for its wholly owned subsidiary Nimbo LLC.  The company also continued to pursue strategic merger and acquisition activities with targeted technologies and technology companies, and raising required capital.

Financial Condition and Results of Operations

Capital Resources and Liquidity

Current Assets and Liabilities, Working Capital

As of June 30, 2016 the Company’s current assets were down marginally over the 6 month period (-$15,044).  Inventory levels doubled to $59,077 but this was offset by decreases in accounts receivable and pre-paid expenses.  Accounts receivable, consisting primarily of monies owed to Nimbo by its customers for products and services, continued to drop and now represent only 14% of the company’s consolidated current assets.

Current liabilities increased by 25% over the quarter to $887,784.  An increase in accounts payable, primarily for hardware and the provision of wireless services, represented over half this increase.  A further third was due to new convertible debt and its associated derivative liabilities.

The Company finished the third quarter with a working capital deficiency of ($727,284), an increase of 35% over the six-month period. The Company intends to improve its working capital position through ongoing equity and debt financing and focusing on achieving a positive cash flow.

Total Assets and Liabilities, Net Assets

The six-month period saw a marginal net decrease in total assets of $20,185. commensurate with the respective changes in current assets previously discussed; changes in noncurrent assets were not significant.

In similar fashion total liabilities saw increases over the six month period that were primarily the increases in current liabilities previously discussed, as changes in noncurrent liabilities were negligible.

The above resulted in net assets of ($238,543), a decrease over six months of ($190,849)

As of the date these financial statements were issued the Company believes it has access to adequate working capital and projected net revenues to maintain existing operations for approximately three months without requiring additional funding.  The Company’s business plan is predicated on raising further capital for the purpose of further investment and acquisition of targeted technologies and companies, to fund growth in these technologies and companies, and to expand sales and distribution channels for companies it currently owns or is invested.  It is anticipated the Company will continue to raise additional capital through private placements and debt financing in the both the near and medium term.

4

Results of Operations

Revenues and Net Income (Loss)

Revenues

The company had second quarter revenues of $178,087, down from $274,007 in the first quarter, and down from $289,065 reported over the similar period in 2015.   Revenue for the six month period was $452,094, down marginally from $467,614 reported for the similar period in 2015.

Gross profit for the second quarter was $77,775, which was down from both the previous quarter and the similar quarter in 2015, though a gross margin of 44% remains healthy.  For the six-month period however gross profits were up, being $218,068 at margins of 48%, compared with $163,975 at margins of 35% for the similar period in 2015.  This represents a growth in gross profits of 33% over the previous year.

Revenue results for the second quarter and the six-month period were somewhat disappointing primarily due to challenges experienced introducing a third-party hardware device over the first and second quarters.  Device hardware configuration and firmware issues caused delays in the Company’s ability to ship, impacted profitability, and in some case incurred irrecoverable loss of business.  The Company was able to resolve issues, and did achieve significant sales towards the end of the second quarter, but was not able to ship and recognize revenue for these sales until the beginning of Q3. 

The Company continues to review hardware vendor, inventory, and order fulfillment strategies as well as product and service pricing and delivery models to try to both grow sales and maximize overall margins. It is anticipated that an increased percentage of hardware sales will have the effect of both increasing revenue while continuing to reduce blended margin percentages somewhat. In late Q2 and early Q3 the company implemented a pricing model based on initial lower margin sales of services and hardware that is pre-loaded in automotive dealership lots, with follow-on high margin revenue generated by subsequent sell-through to end customers.   In June the Company announced its largest single revenue order through its Verizon channel as part of this new pricing model. Delivery of these and follow-on orders have begun in Q3.

Expenses

Expenses for Q2 2016 totaled $302,448, down a marginal 5% from the first quarter.  Over the six-month period an increase in expenses of 23% to $620,522  was due primarily to increases in salary costs and management fees (netted against decreases in consulting and professional fees and stock base compensation), and interest expense.

Net Income (Loss)

The Company had a Q2 2016 net loss of ($224,673), compared with ($177,781) in the previous quarter and ($158,491) in the similar quarter in 2015.  Similarly, a net loss of ($402,454) for the six-month period was greater than the ($339,675) net loss reported for the similar period in 2015.   Though the Company does anticipate that some quarterly net losses may continue to be necessary as the Company builds its business, delays in being able to ship new third party hardware devices were a significant factor in the increased losses incurred over the first half of the year.

The Company continues to invest in personnel and programs as necessary to drive revenue growth, increased gross profit, and to enable the Company to become cash flow positive.

Cash Flows

The company saw no significant increase or decrease in cash over the six-month period.   Net cash of $190,121 used in operating activities - significantly down from $239,886 used over the similar period in 2015 – was offset by $193,609 raised via private placements, option exercises and convertible debt.  Cash at the end of the period was $33,968.

5

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a smaller reporting company, the Company is not required to provide the information required by this item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

The Company carried out an evaluation, with the participation of all the Company’s executives, of the effectiveness of the Company’s disclosure controls and procedures as of June 30, 2016.   The conclusions of the Company’s principal executives was that the controls and procedures in place are adequately effective such that the information required to be disclosed in our SEC, BCSC, and OSC reports was a) recorded, processed, summarized and reported within the time periods specified in SEC, BCSC, and OSC rules and forms, and b) accumulated and communicated to our management, including our chief executive offer and chief operating officer, as appropriate to allow timely decisions regarding required disclosure.

Internal Control over Financial Reporting

During the last fiscal quarter there was no change in the Company’s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

6

Part II

OTHER INFORMATION

Item 1. Legal Proceedings

During the three months covered by this report the Company was party to the following legal proceeding:

On Mar 9 2016 a complaint for damages was filed in the Superior Court of the State of California, County of Riverside, Southwest District-Murietta, against Nimbo LLC, a wholly owned subsidiary of the Company, by Global Tracking Products Inc.  Notice of the suit was served on April 11, 2016.  The plaintiff was suing for $145,477.32, which was accrued in accounts payable on the consolidated statement of balance sheet of the Company as at June 30, 2016, in monies owed by Nimbo LLC to the plaintiff.  Subsequent to being served, Nimbo negotiated and signed an out of court settlement agreement with the plaintiff on July 19, 2016.  The agreement provided for the plaintiff to be permitted to file a UCC-1 as a secured creditor against assets of the Company enforceable in the event of breach.  A stipulation for entry of judgement was filed in the same court previously referenced on July 22 2016.

Item 1A. Risk Factors.

As a smaller reporting company, the Company is not required to provide the information required by this item, however for a discussion of risk factors affecting the Company please refer to the Cautionary Note Regarding Forward-looking Statements included in Part I Item 2 Management’s Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

During the six months covered by this report and ended June 30, 2016 the following securities were sold or issued:

· 55,556 shares for exercise of options at $0.09/share for total proceeds of $5,000

· 386,290 shares with the fair value of $64,550 in exchange for consulting services rendered by external consultants

· 588,240 units for cash proceed of $72,484 (CAD$100,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at CAD$0.34 (equivalent to $0.25)/share before March 29, 2018.

· 312,500 units for cash proceed of $38,634 (CAD$50,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at $0.20/share before June 9, 2017.

· 250,000 units for cash proceed of $23,404 (CAD$30,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at $0.15/share before May 4, 2018.

Item 3. Defaults Upon Senior Securities.

There has been no material default in the payment of any element of indebtedness of the Company.  The Company has no preferred stock for which dividends are paid, hence no related arrearage or delinquencies in payments of dividends.

Item 4. Mine Safety Disclosures.

The Company is not an operator, nor has a subsidiary that is an operator, of a coal or other mine.

Item 5. Other Information.

During the period covered by this report there was no information, required to be disclosed in a report on Form 8-K, that was not reported.

During the period covered by this report there were no material changes to the procedures by which security holders may recommend nominees to the registrant's board of directors.

7

Item 6. Exhibits.

Exhibit Index

31.1	Certification – Rule 13(a)-14(a)/15d-14(a) - CEO
31.2	Certification – Rule 13(a)-14(a)/15d-14(a) - COO
32.1	Certification – Section 1350 - CEO
32.2	Certification – Section 1350 – COO
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

8

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	IGEN Networks Corp
August 19, 2016	By:	/s/ Neil Chan
		Neil Chan
		Director, Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

	IGEN Networks Corp
August 19, 2016	By:	/s/ Richard Freeman
		Richard Freeman
		Director, Chief Operating Officer

9

EX-31.1

Exhibit 31.1

Certification of CEO

I, Neil Chan, certify that:

1. I have reviewed this Form 10-Q of IGEN Networks;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

August 19, 2016

/s/ Neil Chan                          

Neil Chan, Director, CEO

EX-31.2

Exhibit 31.2

Certification of COO

I, Richard Freeman, certify that:

1. I have reviewed this Form 10-Q of IGEN Networks;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

August 19, 2016

/s/ Richard Freeman                        

Richard Freeman, Director, COO

EX-32.1

Exhibit 32.1

CEO Certification

Pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350)

I, Neil Chan, certify that pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350), the 10-Q report for IGEN Networks for the three month period ended June 30, 2016 as filed with the Securities Exchange Commission fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act  and that the information contained therein fairly presents, in all material respects, the financial condition and results of operations of the IGEN Networks.

August 19, 2016 

/s/ Neil Chan                

Neil Chan

Director, CEO

EX-32.2

Exhibit 32.2

C00 Certification

Pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350)

I, Richard Freeman, certify that pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350), the 10-Q report for IGEN Networks for the three month period ended June 30, 2016 as filed with the Securities Exchange Commission fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act  and that the information contained therein fairly presents, in all material respects, the financial condition and results of operations of the IGEN Networks.

August 19, 2016 

/s/ Richard Freeman                  

Richard Freeman

Director, COO

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Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 19, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	IGEN NETWORKS CORP
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		29,807,935
Amendment Flag	false
Entity Central Index Key	0001393540
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2

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Condensed Consolidated Interim Balance Sheet - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Current
Cash	$ 33,968	$ 33,590
Accounts receivable	22,200	45,182
GST receivable	13,251	5,661
Inventories	59,077	29,643
Prepaid expenses	32,004	61,468
	160,500	175,544
Equipment	12,502	17,643
Goodwill	505,508	505,508
Total Assets	678,510	698,695
Current
Accounts payable	553,414	461,008
Accrued liabilities	98,289	78,361
Deferred revenue	55,500	56,800
Derivative liabilities - convertible debentures	20,104	0
Debt portion of convertible debentures	38,663	0
Notes payable	121,814	116,238
	887,784	712,407
Non-current
Derivative liabilities - options and warrants	29,269	33,982
Total liabilities	917,053	746,389
Capital Stock:
Authorized - 375,000,000 common shares with $0.001 par value Issued and outstanding -29,807,935 and 28,215,349 respectively	29,808	28,215
Additional paid-in capital	7,809,083	7,586,514
Subscription received	25,000	25,000.0
Accumulated other comprehensive loss	(25,405)	(11,871)
Deficit accumulated	(8,077,029)	(7,675,552)
Shareholders' Equity	(238,543)	(47,694)
Total Liabilities and Shareholders' Equity	$ 678,510	$ 698,695

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Condensed Consolidated Interim Balance Sheet (Parentheticals) - $ / shares	Jun. 30, 2016	Dec. 31, 2015
Common shares, shares authorized	375,000,000	375,000,000
Common shares, par value (in Dollars per share)	$ 0.001	$ 0.001
Common shares, shares issued	29,807,935	28,215,349
Common shares, shares outstanding	29,807,935	28,215,349

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Condensed Consolidated Interim Statement of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenue
Sales, hardware	$ 150,080	$ 261,552	$ 327,363	$ 413,734
Sales, services	28,007	27,513	124,731	53,880
Revenue, total	178,087	289,065	452,094	467,614
Cost of goods sold	100,312	186,090	234,026	303,639
Gross profit	77,775	102,975	218,068	163,975
Expenses
Advertising and selling expenses	7,414	9,488	22,191	19,417
Consulting and business development fees	47,072	99,241	106,255	118,891
Depreciation	2,588	4,292	5,171	8,720
General and administrative	32,777	31,929	65,942	70,761
Interest expense	18,151	6,280	30,965	10,336
Management fees	82,680	420	141,118	15,000
Professional fees	5,987	246	6,851	22,434
Salaries	73,656	69,700	173,979	150,672
Stock-based compensation	5,100	14,103	20,090	33,358
Transfer agent & filing fees	15,256	22,872	18,953	34,485
Travel and accommodation	11,767	2,895	29,007	19,576
Total	302,448	261,466	620,522	503,650
Loss before the others:	(224,673)	(158,491)	(402,454)	(339,675)
Accretion	(1,900)	(1,670)	(3,736)	(3,267)
Change in derivative liabilities	14,770	0	4,713	0
Share of income (losses) from investment in an associate	0	1,941	0	6,123
Net loss	(211,803)	(158,220)	(401,477)	(336,819)
Other comprehensive Loss:
Net loss for the period	(211,803)	(158,220)	(401,477)	(336,819)
Foreign currency translation adjustment	(1,300)	(2,994)	(13,534)	9,353
Total comprehensive loss	$ (213,103)	$ (161,214)	$ (415,011)	$ (327,466)
Net Loss per share, basic and diluted (in Dollars per share)	$ (0.01)	$ (0.01)	$ (0.01)	$ (0.01)
Weighted Average Number of Common Shares Outstanding (in Shares)	29,313,949	26,685,461	28,891,384	26,256,134

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Condensed Consolidated Interim Statement of Cash Flow - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash Flows from Operating Activities
Net loss	$ (401,477)	$ (336,819)
Items not affecting cash:
Accretion	3,736	3,267
Change in derivative liabilities	(4,713)	0
Depreciation	5,171	8,720
Share of (income) losses from investment in an associate	0	(6,123)
Accrued interest	4,680	0
Share issued for services	64,550	10,000
Stock-based compensation	20,090	33,358
Other, including net changes in other non-cash balances:
Accounts receivable	22,982	35,856
GST receivable	(7,590)	(4,627)
Inventory	(29,434)	(18,801)
Prepaid and deposit	0	5,815
Accounts payable, accrued liabilities, accrued interest, and deferred revenue	131,884	29,468
Net cash used in operating activities	(190,121)	(239,886)
Cash Flows from Financing Activities
Proceeds from convertible debentures	54,087	0
Proceeds from share subscription received	0	0
Proceeds from share issuance-option exercise	5,000	0
Proceeds from issuance of units, private placement	134,522	208,163
	193,609	208,163
Effect of exchange rate on cash	(3,110)	(1,371)
Net increase (decrease) in cash	378	(33,094)
Cash, beginning of period	33,590	56,347
Cash, end of period	$ 33,968	$ 23,253

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Condensed Consolidated Interim Statement of Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Receivables from Stockholder [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2014	$ 25,815	$ 6,697,680		$ (17,624)	$ (6,062,422)	$ 643,449
Balance (in Shares) at Dec. 31, 2014	25,815,273
Subscription received			$ 25,000			25,000
Stock based compensation		474,463				474,463
Issuance for cash	$ 1,591	256,572				258,163
Issuance for cash (in Shares)	1,590,957
Shares issued for services	$ 499	107,445				$ 107,944
Shares issued for services (in Shares)	498,801					498,807
Share issuance for option exercise (in Shares)						100,000
Share issuance for debt settlement	$ 310	50,354				$ 50,664
Share issuance for debt settlement (in Shares)	310,318
Foreign currency translation adjustment				5,753		5,753
Net loss					(1,613,130)	(1,613,130)
Balance at Dec. 31, 2015	$ 28,215	7,586,514	25,000	(11,871)	(7,675,552)	$ (47,694)
Balance (in Shares) at Dec. 31, 2015	28,215,349					28,215,349
Stock based compensation		20,090				$ 20,090
Issuance for cash	$ 1,151	133,371				134,522
Issuance for cash (in Shares)	1,150,740
Shares issued for services	$ 386	64,164				$ 64,550
Shares issued for services (in Shares)	386,290					386,290
Share issuance for option exercise	$ 56	4,944				$ 5,000
Share issuance for option exercise (in Shares)	55,556					55,556
Foreign currency translation adjustment				(13,534)		$ (13,534)
Net loss					(401,477)	(401,477)
Balance at Jun. 30, 2016	$ 29,808	$ 7,809,083	$ 25,000	$ (25,405)	$ (8,077,029)	$ (238,543)
Balance (in Shares) at Jun. 30, 2016	29,807,935					29,807,935

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1. Nature and continuance of operations

6 Months Ended

Jun. 30, 2016

Disclosure Text Block [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1. Nature and continuance of operations

IGEN Networks Corp, (“IGEN”, or the “Company”) was incorporated in the State of Nevada on November 14, 2006. IGEN’s is in the business of providing vehicle tracking and recovery solutions to the automotive and power sport industries through its operating subsidiary, Nimbo, LLC.

These condensed consolidated interim financial statements have been prepared on a going concern basis, which imply the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, on the ability of the company to grow its revenue base, on its ability to successfully grow the companies in which it is invested, and on the ability of the Company to obtain necessary equity financing to both support the latter objectives and to invest in and grow new companies. The Company has recurring losses since inception and had accumulated losses of $8,077,029 as at June 30, 2016.  These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. Although there are no assurances that management’s plans will be realized, management believes that the Company will be able to continue operations into the future.  These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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2. Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2016

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

2. Summary of Significant Accounting Policies

a) Basic of presentation and consolidation

These condensed consolidated interim financial statements and related notes include the records of IGEN Networks Corp., its wholly owned subsidiary, IGEN Business Solutions Inc (incorporated in Canada) and Nimbo LLC (incorporated in USA).

All intercompany transactions and balances have been eliminated. These condensed consolidated interim financial statements are presented in accordance with accounting principles generally accepted in the United States, expressed in US dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized as in the following:

b) Use of estimates

The preparation of these financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to donated expenses, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

c) Loss per share

Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all dilutive potential shares if their effect is anti-dilutive.

Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented.

d)    Financial instruments

The Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:

- Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

- Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instrument.

- Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

The fair values of cash, accounts receivable, accounts payable and accrued liabilities approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liability with convertible debt is determined based on “Level 2” inputs. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instrument that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash in what it believes to be credit-worthy financial institutions.

e) Equipment

Office equipment and computer are recorded at cost. Amortization is provided annually at rates and methods over their estimated useful lives as follows, except in the year of acquisition when one half of the rate is used. Management reviews the estimates of useful lives of the assets every year and adjust them on prospective basis, if needed.

Office equipment	20%declining balance
Computer	55%declining balance
Software	3 years straight line

Property, plant and equipment are reviewed for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.

f)     Revenue recognition

The Company recognizes revenue when earned, specifically when all the following conditions are met:

- Services are provided or products are delivered to customers.

- There is clear evidence that an arrangement exists.

- Amounts are fixed or can be determined.

- The ability to collect is reasonably assured.

- There is no significant obligation for future performance.

- The amount of future returns can be reasonably estimated.

g) Foreign currency transaction balances

The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, Foreign Currency Translation Matters, using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.

Assets and liabilities of the Company’s Canadian subsidiary are translated into U.S. dollars at the year-end exchange rates, and revenue and expenses are translated at the average exchange rates during the period. Exchange differences arising on translation are disclosed as a separate component of stockholders’ equity

h) Income taxes

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely than not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

i) 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.

The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.

j) Inventories

Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-Out (FIFO) basis.  Inventories as at June 30, 2016 and December 31, 2015 were solely finished goods that can be resold. There was no provision for inventory recorded during the year ended December 31, 2015 and six months ended June 30, 2016.

k) Deferred revenue

As at June 30, 2016, and December 31, 2015, the Company had deferred revenues of $55,500 and $56,800 respectively. Annual service renewal fees are recorded as a component of deferred revenue in the balance sheets at the inception of the contract and are recognized as revenue evenly over the contract period, which is generally one year.

l)     Changes in accounting policies and recent accounting pronouncements

The Company has not adopted new accounting policies since it most recent year ended December 31, 2015.  The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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3. Investment in an associates and Investment

6 Months Ended

Jun. 30, 2016

Disclosure Text Block Supplement [Abstract]

Cost and Equity Method Investments Disclosure [Text Block]

3. Investment in an associates and Investment

Investment in an associate

As at June 30, 2016 and December 31, 2014 and 2015, the Company held approximately 30% of all the outstanding shares of Gogiro Internet Group (“Gogiro”), a private Canadian Company. The Company accounts for its investments in Gogiro with equity method. Consequently the Company has included Gogiro’s income (losses) in the Company’s condensed consolidated interim financial statements in accordance to the percentage ownership during three months ended March 31, 2015. In addition, gains and losses resulting from 'upstream' and 'downstream' transactions between IGEN and Gogiro are recognized in IGEN’s consolidated financial statements only to the extent of unrelated investors' interests in Gogiro.

As at December 31, 2015 and June 30, 2016, the Company reviewed the recoverability of the investment in Gogiro and concluded that the investment was fully impaired. As a result, the Company recorded impairment charges of $227,957 for the year ended December 31, 2015 and fully provided for its investment in Gogiro.

Changes in carrying value of the Company’s investment in Gogiro are as follows:

	Number of Gogiro shares owned		Amount ($)
Balance, December 31, 2013		2,478,080		241,338
Share of Gogiro’s loss during fiscal 2014 December 31, 2014 (30.44%)		-		(14,263	)
Balance, December 31, 2014		2,478,080		227,075
Share of Gogiro’s income during nine months ended December 31, 2015 (30.37%)		-		882
Impairment on investment				(227,957	)
December 31, 2015 and June 30, 2016		2,478,080		-

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4. Equipment

6 Months Ended

Jun. 30, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

4.     Equipment

			Accumulated		Effect of			Net book Value
	Cost		Amortization		foreign exchange			6/30/2016		12/31/2015
Office equipment	$	1,603	$	1,029	$	-		$	574	$	638
Computer		51,375		40,683		(141	)		10,551		14,626
Software		6,012		4,635					1,377		2,379
TOTAL	$	58,990	$	46,347	$	(141	)	$	12,502	$	17,643

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5. Related Party Transactions

6 Months Ended

Jun. 30, 2016

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

5.     Related Party Transactions

Related party transactions not disclosed elsewhere in these consolidated financial statements are as follows:

During six months ended June 30, 2016, the Company incurred $141,118 in management and consulting fees to two officers and a Company controlled by a director (six months ended June 30, 2015 - $68,460).

Balance with related parties

As at December 31, 2015, the Company has an advance receivable of $30,700 from Gogiro, a company of which IGEN has significant influence (Note 4). This advance receivable is unsecure, due on demand, and has an interest of 5% per annum. As at December 31, 2015, the Company fully provided this advance receivable due to uncertainty of collectability and recorded a bad debt expenditure of $30,700 for the year ended December 31, 2015.

As at December 31, 2015, the Company had a trade receivable of $143,425 with Gogiro. As at December 31, 2015, the Company fully provided these trade receivable due to uncertainty of collectability and recorded a bad debt expenditure of $155,490 for the year ended December 31, 2015.

As at June 30, 2016 the Company also had account payable of $119,680 (December 31, 2015 - $63,665) with directors and officers and a company controlled by a director.

As at June 30, 2016, the Company had a promissory note payable to a director with balance owing of $30,840 (December 31, 2015 - $29,000). This promissory note is unsecured, has an interest of 5% per annum and is due on October 30, 2016. An accrued interest of $1,146 was included in the Company’s accrued liabilities as at June 30, 2016.

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6. Stockholders' Equity

6 Months Ended

Jun. 30, 2016

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

6.     Stockholders' Equity

a)    During fiscal 2015, the Company issued the following common shares:

On April 22, 2015, The Company closed two non-brokered private placements of a total of 596,839 shares for gross proceeds of $98,796.

· The first private placement was for 133,333 units (“Unit X”) at a subscription price of $0.15 per unit for total proceeds of $20,000. Each Unit X consists of one common share and a half share purchase warrant, each whole warrant exercisable into one common share at $0.35 for a period of two years from the closing date.

· The second private placement was for 463,506 common shares at a subscription price of $0.17 per share for total proceeds of $78,796.

On May 15, 2015, The Company closed a non-brokered private placements of a total of 600,000 units (“Unit Y”) for gross proceeds of $100,367. Each Unit Y consists of one common share and one share purchase warrant. Each warrant is exercisable into one common share at CAD$0.35 ($0.28) for a period of two years from the issuance. These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than CAD$0.60 for twenty consecutive trading days.

On December 11, 2015, the Company issued 294,118 units (“Unit Z”) for $50,000. Each Unit Z includes one common share and one share purchase warrant, enabling the holder to purchase one additional common share of the Company at a price of $0.35 for a period expiring 2 years from their date of issuance. These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than $0.50 for ten consecutive trading days.

On April 22, 2015, The Company issued 100,000 common shares for option exercise and received proceeds of $9,000.

During 2015, the Company issued 498,807 common shares for services of $53,374 and prepaid services yet to be rendered of $54,570 (totaling $107,944).

During 2015, the Company issued 310,318 common shares for the settlement of debt of $50,644. There is no gain or loss in connection with this debt settlement.

b)    During six months ended June 30, 2016, the Company issued the following common shares:

· 55,556 shares for exercise of options at $0.09/share for total proceeds of $5,000

· 386,290 shares with the fair value of $64,550 in exchange for consulting services rendered by external consultants

· 588,240 units for cash proceed of $72,484 (CAD$100,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at CAD$0.34 (equivalent to $0.25)/share before March 29, 2018.

· 312,500 units for cash proceed of $38,634 (CAD$50,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at $0.20/share before June 9, 2017.

· 250,000 units for cash proceed of $23,404 (CAD$30,000). Each unit is comprised of one common share and one share purchase warrant. Each warrant is exercisable into one common share at $0.15/share before May 4, 2018.

c)    Subscription received

As at December 31, 2015 and June 30, 2016, the Company received subscription of $25,000 for unit issuance at $0.17/unit. Each unit includes one common share and one share purchase warrant, enabling the holder to purchase one additional common share of the Company at a price of $0.35 for a period expiring 2 years from their date of issuance. As of the date of this report, the Company has not issued units for this subscription.

d)    Common share purchase warrants:

Continuity of the Company’s share purchase warrant is as follows:

December 31, 2015		exercise price		expiry date	Issuance		June 30, 2016
	147,059	$	0.40	30-Sep-16		-		147,059
	66,666	$	0.28	22-Apr-17		-		66,666
	600,000	$	0.28	14-May-17		-		600,000
	18,000	$	0.26	13-Aug-17		-		18,000
	294,118	$	0.35	11-Dec-17		-		294,118
	-	$	0.25	29-Mar-18		588,240		588,240
	-	$	0.20	9-Jun-17		312,500		312,500
	-	$	0.15	4-May-18		250,000		250,000
	1,125,843					1,150,740		2,276,583

The number of outstanding warrants as at June 30, 2016 was 2,276,583. As at June 30, 2016, the weighted average exercise price and weight average remaining life of the warrants was $0.26/share (2015/12/31-$0.32/share) and 1.25 years (2015/12/31 – 1.45 years).

e)    Stock Options

The following table summarizes information about stock options outstanding and exercisable at June 30, 2016:

	Number of Options			Weighted average exercise price
				$
Options outstanding, December 31, 2014		1,640,556			0.12
Options exercised		(100,000	)		0.09
Options granted		2,540,000			0.19
Options outstanding, December 31, 2015		4,080,556			0.16
Options exercised		(55,556	)		0.09
Options granted		200,000			0.14
Options cancelled/forfeited		(450,000	)		0.18
Options outstanding, June 30, 2016		3,775,000			0.17

Number of options exercisable as June 30, 2016 was 3,325,000. The weighted average remaining life is 3.58 year.

The fair values of stock options granted are amortized over the vesting period where applicable. During six months ended June 30, 2016, the Company recorded $20,090 (six months ended June 30, 2015 - $33,358) stock-based compensation in connection with the vesting of options granted. The Company uses the Black-Scholes option pricing model to establish the fair value of options granted with the following assumptions:

	2016			2015
Expected dividend yield		0	%		0	%
Volatility		200	%		200	%
Risk free interest rate		1.52	%		1.52	%
Expected option life	5 years			5 years
Forfeiture rate		0	%		0	%

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7. Derivative liabilities – options and warrants

6 Months Ended

Jun. 30, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

7.     Derivative liabilities – options and warrants

Derivate liabilities consist of warrants that were originally issued in private placements and stock options granted that have exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency (United States dollars). Therefore these warrants and stock options cannot be considered to be indexed to the Company’s own stock. Accordingly the fair values of the warrants and stock options must be accounted for as derivative liabilities with changes in fair value recorded in the consolidated statement of operations.  The fair value of these warrants and options as at June 30, 2016 was $29,269 (2015/12/31 - $33,982). The fair values of warrants and stock options as at December 31, 2015 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.86%-1.54%, expected life of 1.37-5.00 years, volatility of 103.19%-176.96% and expected dividend of 0%. The fair values of warrants and stock options as at June 30, 2016 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.59% to 0.73%, expected life of 1.37-4.25 years, volatility of 88.19%-111.10% and expected dividend of 0%.

January 1, 2015	$	-
Issuance of warrants		28,267
Stock options granted		5,715
December 31, 2015	$	33,982
Changes of fair value		(4,713	)
June 30, 2016	$	29,269

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8. Note payable

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

8.     Note payable

During the fourth quarter of 2014, the Company issued a promissory note with principal of $95,000 in exchange for a settlement of accounts payable of the same amount. This promissory is un-secured, will expire on December 31, 2016, and carries interest of 5% per annum.

The note payable was accounted for at amortized cost using the effective interest rate method with the effective interest rate of 14% per annum. The debt discount of $16,163 was credited to Additional paid-in capital at issuance, and the $16,163 debit to note payable is amortized over the term of the note.

The promissory note was accredited up to $90,974 on June 30, 2016 (2015/12/31 -$87,238). Including in the Company’s accrued liabilities, there was an interest payable of $8,349 as at (2015/12/31 - $5,938) in connection with this outstanding promissory note.

As at June 30, 2016, the Company also had a promissory note payable of $30,840 owing to a director of the Company (Note 5).

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9. Financial instruments

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

9.     Financial instruments

Credit Risk

Financial instruments that potentially subject the Company to credit risk consist of cash and cash equivalents. The Company deposits cash and cash equivalents with high credit quality financial institutions as determined by rating agencies.  As a result, credit risk is considered insignificant.

Currency Risk

The Company’s major expenses and payables are in United States dollars and are expected to continue to incur in United States dollars.  Fluctuations in the exchange rate between the United States dollar and other currency may have a material effect on the Company’s business, financial condition and results of operations.  The Company is subject to foreign exchange risk for transactions in its Canadian subsidiary and its investment in Gogiro, which is a Canadian company. The Company does not actively hedge against foreign currency fluctuations.

Interest Rate Risk

The Company has cash balances and no interest bearing debt. The Company’s current policy is to invest excess cash in high yield term deposits and bankers’ acceptance. The Company regularly monitors its cash management policy. As a result, interest rate risk is considered not significant.

Liquidity Risk

Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with its financial liabilities. The Company manages liquidity risk by continuously monitoring actual and projected cash flows and matching the maturity profile of financial assets and liabilities. As at June 30, 2016, the Company had a working capital deficiency of $727,284 (December 31, 2015 – working capital deficiency of $536,863). The Company intends to have more equity financing, long term debt financing, share for debt settlement in order to eliminate the working capital deficiency and to the operations of the Company.

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10. Convertible debenture and derivative liabilities

6 Months Ended

Jun. 30, 2016

Disclosure Text Block [Abstract]

Short-term Debt [Text Block]

10.   Convertible debenture and derivative liabilities

On June 1, 2016, the Company issued two convertible debentures (“CDs”) in the principal of CAD$50,000 ($38,634) and CAD$20,000 ($15,453) respectively. The CD with the principal of CAD$50,000 (“CD#1) and the CD with the principal of CAD$20,000 (“CD#2”) were agreed to mature on four month anniversary of the closing date of June 8, 2016 (i.e. October 8, 2016).  These CDs are non-secured, carry interest of 15% per annum payable monthly or at term. Subject to the approval of the holder of the CDs, IGEN may convert any of all of the principal and/or interest at any time following the 4 month anniversary of the issuance date of the CDs into common shares of IGEN at a price per share equal to a 20% discount to the fair market value of IGEN’s common share.

As the CDs are denominated in Canadian dollars (a currency different from the functional currency of the Company) and the exercise prices are not fixed (a 20% discount to the fair market value of IGEN’s common share), a derivative is recognized as a liability. The derivative liability is recorded at fair value and re-measured each period with the movement being recorded as a gain or loss in consolidated income (loss).  The CDs are classified as a liability, less the portion relating to the derivative feature. During the period ended June 30, 2016, the Company recorded derivative liabilities of $20,104 and convertible notes of $38,663. The fair value of derivative liabilities was established by using the valuation technique, the Binomial option pricing model. Assumptions used in the option pricing model were as follows: average risk free interest rate – 0.22%; expected life – 0.35 year; expected volatility – 52%%; and expected dividends – nil.

The Company records accretion expense over the term of the convertible notes up to their principal when these CDs come due.  During the period ended June 30, 2016, accretion expenses of $4,680 (2015 - $nil) was recorded. Interest expense on the CDs is composed of the interest calculated on the face value of the CDs at 15% per annum which amounted to $672 during the period ended June 30, 2016 (2015 - $nil).

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11. Supplemental information for statements of cash flow

6 Months Ended

Jun. 30, 2016

Supplemental Cash Flow Elements [Abstract]

Cash Flow, Supplemental Disclosures [Text Block]

11.   Supplemental information for statements of cash flow

Supplementary information in connection with the Company’s cash flow is as follows:

Six months ended June 30,	2016		2015
Cash paid for interest	$	-	$	-
Cash paid for income taxes		-		-
Shares issued for services		64,550		-

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12. Contingency

6 Months Ended

Jun. 30, 2016

Loss Contingency [Abstract]

Contingencies Disclosure [Text Block]

12.   Contingency

On Mar 9 2016 a complaint for damages was filed in the Superior Court of the State of California, County of Riverside, Southwest District-Murietta, against Nimbo LLC, a wholly owned subsidiary of the Company, by Global Tracking Products Inc.  Notice of the suit was served on April 11, 2016.  The plaintiff was suing for $145,477.32, which was accrued in accounts payable on the consolidated statement of balance sheet of the Company as at June 30, 2016, in monies owed by Nimbo LLC to the plaintiff.  Subsequent to being served, Nimbo negotiated and signed an out of court settlement agreement with the plaintiff on July 19, 2016, and a stipulation for entry of judgement was filed in the same court previously referenced on July 22, 2016.

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Accounting Policies, by Policy (Policies)

6 Months Ended

Jun. 30, 2016

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

a) Basic of presentation and consolidation

These condensed consolidated interim financial statements and related notes include the records of IGEN Networks Corp., its wholly owned subsidiary, IGEN Business Solutions Inc (incorporated in Canada) and Nimbo LLC (incorporated in USA).

All intercompany transactions and balances have been eliminated. These condensed consolidated interim financial statements are presented in accordance with accounting principles generally accepted in the United States, expressed in US dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized as in the following:

Use of Estimates, Policy [Policy Text Block]

b) Use of estimates

The preparation of these financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to donated expenses, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Earnings Per Share, Policy [Policy Text Block]

c) Loss per share

Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all dilutive potential shares if their effect is anti-dilutive.

Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented.

Fair Value of Financial Instruments, Policy [Policy Text Block]

d)    Financial instruments

The Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:

- Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

- Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instrument.

- Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

The fair values of cash, accounts receivable, accounts payable and accrued liabilities approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash is determined based on “Level 1” inputs and the fair value of derivative liability with convertible debt is determined based on “Level 2” inputs. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instrument that potentially subject the Company to concentrations of credit risk consists of cash. The Company places its cash in what it believes to be credit-worthy financial institutions.

Property, Plant and Equipment, Policy [Policy Text Block]

e) Equipment

Office equipment and computer are recorded at cost. Amortization is provided annually at rates and methods over their estimated useful lives as follows, except in the year of acquisition when one half of the rate is used. Management reviews the estimates of useful lives of the assets every year and adjust them on prospective basis, if needed.

Office equipment	20%declining balance
Computer	55%declining balance
Software	3 years straight line

Property, plant and equipment are reviewed for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.

Revenue Recognition, Policy [Policy Text Block]

f)     Revenue recognition

The Company recognizes revenue when earned, specifically when all the following conditions are met:

- Services are provided or products are delivered to customers.

- There is clear evidence that an arrangement exists.

- Amounts are fixed or can be determined.

- The ability to collect is reasonably assured.

- There is no significant obligation for future performance.

- The amount of future returns can be reasonably estimated.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

g) Foreign currency transaction balances

The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, Foreign Currency Translation Matters, using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.

Assets and liabilities of the Company’s Canadian subsidiary are translated into U.S. dollars at the year-end exchange rates, and revenue and expenses are translated at the average exchange rates during the period. Exchange differences arising on translation are disclosed as a separate component of stockholders’ equity

Income Tax, Policy [Policy Text Block]

h) Income taxes

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely than not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

i) 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.

The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.

Inventory, Policy [Policy Text Block]

j) Inventories

Inventories are stated at the lower of cost or market with cost being determined on a first-in, first-Out (FIFO) basis.  Inventories as at June 30, 2016 and December 31, 2015 were solely finished goods that can be resold. There was no provision for inventory recorded during the year ended December 31, 2015 and six months ended June 30, 2016.

Revenue Recognition, Deferred Revenue [Policy Text Block]

k) Deferred revenue

As at June 30, 2016, and December 31, 2015, the Company had deferred revenues of $55,500 and $56,800 respectively. Annual service renewal fees are recorded as a component of deferred revenue in the balance sheets at the inception of the contract and are recognized as revenue evenly over the contract period, which is generally one year.

New Accounting Pronouncements, Policy [Policy Text Block]

l)     Changes in accounting policies and recent accounting pronouncements

The Company has not adopted new accounting policies since it most recent year ended December 31, 2015.  The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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3. Investment in an associates and Investment (Tables)

6 Months Ended

Jun. 30, 2016

Disclosure Text Block Supplement [Abstract]

Summary Investment Holdings [Table Text Block]

Changes in carrying value of the Company’s investment in Gogiro are as follows:

	Number of Gogiro shares owned		Amount ($)
Balance, December 31, 2013		2,478,080		241,338
Share of Gogiro’s loss during fiscal 2014 December 31, 2014 (30.44%)		-		(14,263	)
Balance, December 31, 2014		2,478,080		227,075
Share of Gogiro’s income during nine months ended December 31, 2015 (30.37%)		-		882
Impairment on investment				(227,957	)
December 31, 2015 and June 30, 2016		2,478,080		-

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4. Equipment (Tables)

6 Months Ended

Jun. 30, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

			Accumulated		Effect of			Net book Value
	Cost		Amortization		foreign exchange			6/30/2016		12/31/2015
Office equipment	$	1,603	$	1,029	$	-		$	574	$	638
Computer		51,375		40,683		(141	)		10,551		14,626
Software		6,012		4,635					1,377		2,379
TOTAL	$	58,990	$	46,347	$	(141	)	$	12,502	$	17,643

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6. Stockholders' Equity (Tables)

6 Months Ended

Jun. 30, 2016

Stockholders' Equity Note [Abstract]

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

Continuity of the Company’s share purchase warrant is as follows:

December 31, 2015		exercise price		expiry date	Issuance		June 30, 2016
	147,059	$	0.40	30-Sep-16		-		147,059
	66,666	$	0.28	22-Apr-17		-		66,666
	600,000	$	0.28	14-May-17		-		600,000
	18,000	$	0.26	13-Aug-17		-		18,000
	294,118	$	0.35	11-Dec-17		-		294,118
	-	$	0.25	29-Mar-18		588,240		588,240
	-	$	0.20	9-Jun-17		312,500		312,500
	-	$	0.15	4-May-18		250,000		250,000
	1,125,843					1,150,740		2,276,583

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

The following table summarizes information about stock options outstanding and exercisable at June 30, 2016:

	Number of Options			Weighted average exercise price
				$
Options outstanding, December 31, 2014		1,640,556			0.12
Options exercised		(100,000	)		0.09
Options granted		2,540,000			0.19
Options outstanding, December 31, 2015		4,080,556			0.16
Options exercised		(55,556	)		0.09
Options granted		200,000			0.14
Options cancelled/forfeited		(450,000	)		0.18
Options outstanding, June 30, 2016		3,775,000			0.17

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The Company uses the Black-Scholes option pricing model to establish the fair value of options granted with the following assumptions:

	2016			2015
Expected dividend yield		0	%		0	%
Volatility		200	%		200	%
Risk free interest rate		1.52	%		1.52	%
Expected option life	5 years			5 years
Forfeiture rate		0	%		0	%

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7. Derivative liabilities – options and warrants (Tables)

6 Months Ended

Jun. 30, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

Derivate liabilities consist of warrants that were originally issued in private placements and stock options granted that have exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency (United States dollars). Therefore these warrants and stock options cannot be considered to be indexed to the Company’s own stock. Accordingly the fair values of the warrants and stock options must be accounted for as derivative liabilities with changes in fair value recorded in the consolidated statement of operations. The fair value of these warrants and options as at June 30, 2016 was $29,269 (2015/12/31 - $33,982). The fair values of warrants and stock options as at December 31, 2015 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.86%-1.54%, expected life of 1.37-5.00 years, volatility of 103.19%-176.96% and expected dividend of 0%. The fair values of warrants and stock options as at June 30, 2016 were determined using the Binomial option pricing model the following assumptions: risk free interest rate of 0.59% to 0.73%, expected life of 1.37-4.25 years, volatility of 88.19%-111.10% and expected dividend of 0%.

January 1, 2015	$	-
Issuance of warrants		28,267
Stock options granted		5,715
December 31, 2015	$	33,982
Changes of fair value		(4,713	)
June 30, 2016	$	29,269

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11. Supplemental information for statements of cash flow (Tables)

6 Months Ended

Jun. 30, 2016

Supplemental Cash Flow Elements [Abstract]

Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]

Supplementary information in connection with the Company’s cash flow is as follows:

Six months ended June 30,	2016		2015
Cash paid for interest	$	-	$	-
Cash paid for income taxes		-		-
Shares issued for services		64,550		-

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1. Nature and continuance of operations (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Disclosure Text Block [Abstract]
Retained Earnings (Accumulated Deficit)	$ (8,077,029)	$ (7,675,552)

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2. Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
2. Summary of Significant Accounting Policies (Details) [Line Items]
Deferred Revenue, Current	$ 55,500	$ 56,800
Office Equipment [Member]
2. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	20%declining balance
Computer Equipment [Member]
2. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	55%declining balance
Software and Software Development Costs [Member]
2. Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Depreciation Methods	straight line
Property, Plant and Equipment, Useful Life	3 years

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3. Investment in an associates and Investment (Details) - Gogiro Acquisition [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Jun. 30, 2016	Dec. 31, 2014
3. Investment in an associates and Investment (Details) [Line Items]
Equity Method Investment, Ownership Percentage	30.37%	30.00%	30.44%
Other than Temporary Impairment Losses, Investments (in Dollars)	$ 227,957

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3. Investment in an associates and Investment (Details) - Summary Investment Holdings - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Summary of Investment Holdings [Line Items]
Share of Gogiro’s income (loss) during the period	$ 0	$ 1,941	$ 0	$ 6,123
Gogiro Acquisition [Member]
Summary of Investment Holdings [Line Items]
Balance, Shares Owned (in Shares)			2,478,080	2,478,080	2,478,080	2,478,080
Balance, Amount			$ 0	$ 227,075	$ 227,075	$ 241,338
Baalance					0	0
Share of Gogiro’s income (loss) during the period					882	$ (14,263)
Impairment on investment					$ (227,957)
Balance, Shares Owned (in Shares)					2,478,080	2,478,080
Balance, Amount					$ 0	$ 227,075

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3. Investment in an associates and Investment (Details) - Summary Investment Holdings (Parentheticals)	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Gogiro Acquisition [Member]
Summary of Investment Holdings [Line Items]
Share of Gogiro’s income (loss)	30.00%	30.37%	30.44%

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4. Equipment (Details) - Schedule of Equipment - USD ($)	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	$ 58,990
Property and Equipment Accumulated amortization	46,347
Property and Equipment, Effect of Foreign Change	(141)
Property and Equipment, Net	12,502	$ 17,643
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	1,603
Property and Equipment Accumulated amortization	1,029
Property and Equipment, Effect of Foreign Change	0
Property and Equipment, Net	574	638
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	51,375
Property and Equipment Accumulated amortization	40,683
Property and Equipment, Effect of Foreign Change	(141)
Property and Equipment, Net	10,551	14,626
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, Cost	6,012
Property and Equipment Accumulated amortization	4,635
Property and Equipment, Effect of Foreign Change	0
Property and Equipment, Net	$ 1,377	$ 2,379

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5. Related Party Transactions (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Officers and Directors [Member] | Management Fees [Member]
5. Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 141,118	$ 68,460
Affiliated Entity [Member]
5. Related Party Transactions (Details) [Line Items]
Accounts Payable, Related Parties, Current	119,680		$ 63,665
Director [Member]
5. Related Party Transactions (Details) [Line Items]
Notes Payable, Related Parties, Current	$ 30,840		29,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Interest Payable, Current	$ 1,146
Gogiro Acquisition [Member]
5. Related Party Transactions (Details) [Line Items]
Due from Related Parties, Current			$ 30,700
Gogiro Acquisition [Member] | Advances Receivable [Member]
5. Related Party Transactions (Details) [Line Items]
Interest rate on related party receivable			5.00%
Provision for Doubtful Accounts			$ 30,700
Gogiro Acquisition [Member] | Trade Accounts Receivable [Member]
5. Related Party Transactions (Details) [Line Items]
Provision for Doubtful Accounts			155,490
Accounts Receivable, Related Parties, Current			$ 143,425

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6. Stockholders' Equity (Details)				3 Months Ended		6 Months Ended			12 Months Ended
	Dec. 11, 2015 USD ($) $ / shares shares	May 15, 2015 USD ($) $ / shares shares	Apr. 22, 2015 USD ($) $ / shares shares	Jun. 30, 2016 USD ($) $ / shares shares	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($) $ / shares shares	Jun. 30, 2016 CAD shares	Jun. 30, 2015 USD ($)	Dec. 31, 2015 USD ($) $ / shares shares	Jun. 30, 2016 CAD / shares	May 15, 2015 CAD / shares
6. Stockholders' Equity (Details) [Line Items]
Proceeds from Issuance of Private Placement						$ 134,522		$ 208,163
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares) | shares			100,000			55,556	55,556		100,000
Proceeds from Stock Options Exercised			$ 9,000			$ 5,000		0
Stock Issued During Period, Shares, Issued for Services (in Shares) | shares						386,290	386,290		498,807
Stock Issued During Period, Value, Issued for Services						$ 64,550			$ 107,944
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares									310,318
Debt Conversion, Original Debt, Amount									$ 50,644
Share-based Compensation Arrangement by Share-based Payment Award, Options Exercise Price (in Dollars per share) | $ / shares				$ 0.09		$ 0.09
Proceeds from Issuance or Sale of Equity						$ 0		0
Warrants and Rights Outstanding				$ 2,276,583		$ 2,276,583
Class of Warrant or Rights, Weighted-Average Exercise Price of Warrants or Rights, Outstanding (in Dollars per share) | $ / shares				$ 0.26		$ 0.26			$ 0.32
Warrants, Weighted-Average Remaining Contractual Term						1 year 3 months	1 year 3 months		1 year 164 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number (in Shares) | shares				3,325,000		3,325,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term						3 years 211 days	3 years 211 days
Share-based Compensation				$ 5,100	$ 14,103	$ 20,090		$ 33,358
Private Placement #1 [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares						588,240	588,240
Proceeds from Issuance of Private Placement						$ 72,484	CAD 100,000
Unit Description						Each unit is comprised of one common share and one share purchase warrant	Each unit is comprised of one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)				$ 0.25		$ 0.25				CAD 0.34
Private Placement #2 [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares						312,500	312,500
Proceeds from Issuance of Private Placement						$ 38,634	CAD 50,000
Unit Description						Each unit is comprised of one common share and one share purchase warrant	Each unit is comprised of one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				0.20		$ 0.20
Private Placement #3 [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares						250,000	250,000
Proceeds from Issuance of Private Placement						$ 23,404	CAD 30,000
Unit Description						Each unit is comprised of one common share and one share purchase warrant	Each unit is comprised of one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				0.15		$ 0.15
Shares for Services Rendered [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services									$ 53,374
Shares for Prepaid Services [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Value, Issued for Services									$ 54,570
Private Placement [Member]
6. Stockholders' Equity (Details) [Line Items]
Number of Private Placements			2
Stock Issued During Period, Shares, New Issues (in Shares) | shares			596,839
Proceeds from Issuance of Private Placement			$ 98,796
Private Placement [Member] | Private Placement #2 [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares			463,506
Proceeds from Issuance of Private Placement			$ 78,796
Sale of Stock, Price Per Share (in Dollars per share) | $ / shares			$ 0.17
Partial Subscription [Member]
6. Stockholders' Equity (Details) [Line Items]
Sale of Stock, Price Per Share (in Dollars per share) | $ / shares				0.17		$ 0.17
Unit Description						Each unit includes one common share and one share purchase warrant	Each unit includes one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 0.35		$ 0.35
Warrants, Term						2 years	2 years
Proceeds from Issuance or Sale of Equity						$ 25,000
Unit X [Member] | Private Placement [Member] | Private Placement #1 [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares			133,333
Proceeds from Issuance of Private Placement			$ 20,000
Sale of Stock, Price Per Share (in Dollars per share) | $ / shares			$ 0.15
Unit Description			Each Unit X consists of one common share and a half share purchase warrant, each whole warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 0.35
Warrants, Term			2 years
Unit Y [Member] | Private Placement #1 [Member]
6. Stockholders' Equity (Details) [Line Items]
Warrants, Acceleration of Expiration, Description		These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than CAD$0.60 for twenty consecutive trading days.
Unit Y [Member] | Private Placement [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares		600,000
Proceeds from Issuance of Private Placement		$ 100,367
Unit Description		Each Unit Y consists of one common share and one share purchase warrant.
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)		$ 0.28									CAD 0.35
Warrants, Term		2 years
Unit Z [Member] | Private Placement #3 [Member]
6. Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) | shares	294,118
Proceeds from Issuance of Private Placement	$ 50,000
Unit Description	Each Unit Z includes one common share and one share purchase warrant
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 0.35
Warrants, Term	2 years
Warrants, Acceleration of Expiration, Description	These warrants are also subject at the Company’s option, to an acceleration of their expiry if the weighted average closing price of the Company’s common shares on Canadian Stock Exchange is greater than $0.50 for ten consecutive trading days.

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6. Stockholders' Equity (Details) - Schedule of Stockholders' Equity Note, Warrants - $ / shares	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Class of Warrant or Right [Line Items]
Warrants, Outstanding	2,276,583	1,125,843
Warrants, Issuance	1,150,740
Warrants at $0.40 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	147,059	147,059
Warrants, Exercise Price (in Dollars per share)	$ 0.40
Warrants, Expiry Date	30-Sep-16
Warrants, Issuance	0
Warrants at $0.28 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	66,666	66,666
Warrants, Exercise Price (in Dollars per share)	$ 0.28
Warrants, Expiry Date	22-Apr-17
Warrants, Issuance	0
Warrants at $0.28 #2 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	600,000	600,000
Warrants, Exercise Price (in Dollars per share)	$ 0.28
Warrants, Expiry Date	14-May-17
Warrants, Issuance	0
Warrants at $0.26 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	18,000	18,000
Warrants, Exercise Price (in Dollars per share)	$ 0.26
Warrants, Expiry Date	13-Aug-17
Warrants, Issuance	0
Warrants at $0.35 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	294,118	294,118
Warrants, Exercise Price (in Dollars per share)	$ 0.35
Warrants, Expiry Date	11-Dec-17
Warrants, Issuance	0
Warrants at $0.25 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	588,240	0
Warrants, Exercise Price (in Dollars per share)	$ 0.25
Warrants, Expiry Date	29-Mar-18
Warrants, Issuance	588,240
Warrants at $0.20 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	312,500	0
Warrants, Exercise Price (in Dollars per share)	$ 0.20
Warrants, Expiry Date	9-Jun-17
Warrants, Issuance	312,500
Warrants at $0.15 [Member]
Class of Warrant or Right [Line Items]
Warrants, Outstanding	250,000	0
Warrants, Exercise Price (in Dollars per share)	$ 0.15
Warrants, Expiry Date	4-May-18
Warrants, Issuance	250,000

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6. Stockholders' Equity (Details) - Schedule of Option Activity - $ / shares		6 Months Ended	12 Months Ended
	Apr. 22, 2015	Jun. 30, 2016	Dec. 31, 2015
Schedule of Option Activity [Abstract]
Options outstanding, Number of Options		4,080,556	1,640,556
Options outstanding, Weighted average exercise price		$ 0.16	$ 0.12
Options Exercised, Number of Options	(100,000)	(55,556)	(100,000)
Options Exercised, Weighted average exercise price		$ 0.09	$ 0.09
Options Granted, Number of Options		200,000	2,540,000
Options Granted, Weighted average exerciseprice		$ 0.14	$ 0.19
Options cancelled/forfeited		(450,000)
Options cancelled/forfeited		$ 0.18
Options outstanding, Number of Options		3,775,000	4,080,556
Options outstanding, Weighted average exercise price		$ 0.17	$ 0.16

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6. Stockholders' Equity (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Under Review)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Under Review) [Abstract]
Expected dividend yield	0.00%	0.00%
Volatility	200.00%	200.00%
Risk free interest rate	1.52%	1.52%
Expected option life	5 years	5 years
Forfeiture rate	0.00%	0.00%

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7. Derivative liabilities – options and warrants (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
7. Derivative liabilities – options and warrants (Details) [Line Items]
Derivative Liability, Noncurrent (in Dollars)	$ 29,269	$ 33,982
Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Minimum [Member]
7. Derivative liabilities – options and warrants (Details) [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	0.59%	0.86%
Fair Value Assumptions, Expected Term	1 year 135 days	1 year 135 days
Fair Value Assumptions, Expected Volatility Rate	88.19%	103.19%
Maximum [Member]
7. Derivative liabilities – options and warrants (Details) [Line Items]
Fair Value Assumptions, Risk Free Interest Rate	0.73%	1.54%
Fair Value Assumptions, Expected Volatility Rate	111.10%	176.96%

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7. Derivative liabilities – options and warrants (Details) - Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability	$ 33,982	$ 0
Changes of fair value	(4,713)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability	$ 29,269	33,982
Warrant [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances		28,267
Equity Option [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances		$ 5,715

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8. Note payable (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Jun. 30, 2016	Dec. 31, 2015
8. Note payable (Details) [Line Items]
Notes Payable, Current		$ 121,814	$ 116,238
Loans Payable [Member]
8. Note payable (Details) [Line Items]
Debt Instrument, Face Amount	$ 95,000
Debt Instrument, Maturity Date	Dec. 31, 2016
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Interest Rate, Effective Percentage	14.00%
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt	$ 16,163
Debt Instrument, Unamortized Discount	16,163
Interest Payable	$ 8,349		5,938
Notes Payable, Other Payables [Member]
8. Note payable (Details) [Line Items]
Debt Instrument, Face Amount		30,840
Notes Payable, Current		$ 90,974	$ 87,238

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9. Financial instruments (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Working Capital (Deficit)	$ 727,284	$ 536,863

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10. Convertible debenture and derivative liabilities (Details)		6 Months Ended
	Jun. 01, 2016 USD ($)	Jun. 30, 2016 USD ($)	Jun. 01, 2016 CAD	Dec. 31, 2015 USD ($)
10. Convertible debenture and derivative liabilities (Details) [Line Items]
Derivative Liability, Current		$ 20,104		$ 0
Convertible Debt [Member]
10. Convertible debenture and derivative liabilities (Details) [Line Items]
Debt Instrument, Term	4 years
Debt Instrument, Interest Rate, Stated Percentage	15.00%		15.00%
Debt Instrument, Convertible, Terms of Conversion Feature	15% per annum payable monthly or at term. Subject to the approval of the holder of the CDs, IGEN may convert any of all of the principal and/or interest at any time following the 4 month anniversary of the issuance date of the CDs into common shares of IGEN at a price per share equal to a 20% discount to the fair market value of IGEN’s common share.
Derivative Liability, Current		20,104
Convertible Notes Payable		$ 38,663
Fair Value Assumptions, Risk Free Interest Rate		0.22%
Fair Value Assumptions, Expected Term		127 days
Fair Value Assumptions, Expected Volatility Rate		52.00%
Amortization of Debt Discount (Premium)		$ 4,680
Interest Expense, Debt		$ 672
Note #1 [Member] | Convertible Debt [Member]
10. Convertible debenture and derivative liabilities (Details) [Line Items]
Debt Instrument, Face Amount	$ 38,634		CAD 50,000
Note #2 [Member] | Convertible Debt [Member]
10. Convertible debenture and derivative liabilities (Details) [Line Items]
Debt Instrument, Face Amount	$ 15,453		CAD 20,000

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11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
Cash paid for interest	$ 0	$ 0
Cash paid for income taxes	0	0
Nimbo Acquisition [Member]
11. Supplemental information for statements of cash flow (Details) - Schedule of Cash Flow, Supplemental Disclosures [Line Items]
Shares issued for services	$ 64,550	$ 0

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12. Contingency (Details) - USD ($)		6 Months Ended
	Jul. 19, 2016	Jun. 30, 2016
12. Contingency (Details) [Line Items]
Loss Contingency, Damages Sought, Value		$ 145,477.32
Subsequent Event [Member]
12. Contingency (Details) [Line Items]
Loss Contingency, Settlement Agreement, Terms	Nimbo negotiated and signed an out of court settlement agreement with the plaintiff on July 19, 2016