0001493152-20-008394.txt : 20200512 0001493152-20-008394.hdr.sgml : 20200512 20200512170120 ACCESSION NUMBER: 0001493152-20-008394 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 54 CONFORMED PERIOD OF REPORT: 20200331 FILED AS OF DATE: 20200512 DATE AS OF CHANGE: 20200512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Voip-pal.com Inc CENTRAL INDEX KEY: 0001410738 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 980184110 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55613 FILM NUMBER: 20869907 BUSINESS ADDRESS: STREET 1: 10900 NE 4TH STREET STREET 2: SUITE 2300 CITY: BELLEVUE STATE: WA ZIP: 98004 BUSINESS PHONE: 253-219-9512 MAIL ADDRESS: STREET 1: 10900 NE 4TH STREET STREET 2: SUITE 2300 CITY: BELLEVUE STATE: WA ZIP: 98004 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] Quarterly Report Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934

For the quarterly period ended: March 31, 2020

[ ] Transition Report Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934

Commission File Number: 000-55613

VoIP-PAL.COM INC.

(Exact name of Registrant as specified in its charter)

Nevada

980184110

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification Number)

10900 NE 4th Street, Suite 2300

Bellevue, WA, 98004

(Address of principal executive offices)

1-888-605-7780

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading symbol(s)		Name of each exchange on which registered
N/A		N/A		N/A

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 at least the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted 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 such files). Yes [X] No [ ]

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

Large accelerated filer [ ]		Accelerated filer [ ]		Non-accelerated filer [ ]
Smaller reporting company [X]		Emerging growth company [ ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

As of May 12, 2020, the Registrant had 1,977,131,592 shares of Common Stock outstanding.

TABLE OF CONTENTS

PART I—FINANCIAL INFORMATION

Item 1.	Financial Statements.	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	18
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	21
Item 4.	Controls and Procedures.	21

PART II—OTHER INFORMATION

Item 1.	Legal Proceedings.	24
Item 1A.	Risk Factors.	24
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	24
Item 3.	Defaults Upon Senior Securities.	24
Item 4.	Mine Safety Disclosures.	24
Item 5.	Other Information.	24
Item 6.	Exhibits.	25

PART I—FINANCIAL INFORMATION

Item 1.

Financial Statements.

VOIP-PAL.com Inc.

INTERIM CONSOLIDATED BALANCE SHEETS

(Unaudited – prepared by management)

As at

(Expressed in U.S. Dollars)

	March 31, 2020			September 30, 2019
ASSETS

CURRENT

Cash	$	356,760		$	960,490
Prepaid expense		13,750			19,500
Retainer (Note 5)		122,594			797,681
		493,104			1,777,671
NON-CURRENT

Fixed assets (Note 6)		10,412			11,165
Intellectual VoIP communications patent properties, net (Note 7)		710,250			779,350

TOTAL ASSETS	$	1,213,766		$	2,568,186

LIABILITIES

CURRENT

Accounts payable and accrued liabilities (Note 8)	$	410,845		$	836,938

TOTAL LIABILITIES		410,845			836,938

STOCKHOLDERS’ equity

SHARE CAPITAL (Note 10)		1,453,598			1,432,844
ADDITIONAL PAID-IN CAPITAL (Note 10)		51,968,336			51,542,780
SHARES TO BE ISSUED (Note 10)		477,320			477,320
DEFICIT		(53,096,333	)		(51,721,696	)
		802,921			1,731,248

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	1,213,766		$	2,568,186

Nature and Continuance of Operations (Note 1)

Contingent Liabilities (Note 12)

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

VOIP-PAL.com Inc.

INTERIM CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS

(Unaudited – prepared by management)

(Expressed in U.S. Dollars)

	Three Months Ended			Three Months Ended			Six Months Ended			Six Months Ended
	March 31, 2020			March 31, 2019			March 31, 2020			March 31, 2019

EXPENSES

Amortization (Note 6 & 7)	$	35,114		$	34,737		$	69,853		$	69,476
Officers and Directors fees (Note 8)		67,167			155,729			149,247			446,329
Legal fees (Note 8)		165,614			288,635			542,552			526,043
Office & general		18,436			77,542			61,699			151,829
Patent consulting fees		4,653			33,800			12,960			77,475
Professional fees & services (Note 8)		109,226			161,551			538,326			272,245
Stock-based compensation (Note 11)		-			-			-			5,080,000

Total expenses	$	400,210		$	751,994		$	1,374,637		$	6,623,397

NET LOSS AND COMPREHENSIVE LOSS FOR THE PERIOD	$	(400,210	)	$	(751,994	)	$	(1,374,637	)	$	(6,623,397	)

Basic and diluted loss per common share	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

Weighted-average number of common shares outstanding:

Basic and diluted		1,972,791,881			1,950,139,362			1,967,137,229			1,819,762,248

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

VOIP-PAL.com Inc.

INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited – prepared by management)

(Expressed in U.S. Dollars)

	Six Months Ended March 31, 2020			Six Months Ended March 31, 2019

Cash Flows used in Operating Activities
Loss for the period	$	(1,374,637	)	$	(6,623,397	)
Add items not affecting cash:
Stock-based compensation		-			5,080,000
Shares issued for services		330,000			404,000
Amortization		69,853			69,476

Changes in non-cash working capital:
Retainer		675,087			(36,386	)
Accounts payable and accrued liabilities		(426,093	)		(7,103	)
Prepaid expense		5,750			(20,000	)
Cash Flows Used in Operations		(720,040	)		(1,133,410	)

Cash Flows used in Investing Activities
Acquisition of fixed assets		-			(11,917	)
Cash Flows Used in Investing Activities		-			(11,917	)

Cash Flows from Financing Activities
Proceeds from private placement		116,310			219,000
Proceeds from warrant exercise		-			252,240
Cash Flows Provided by Financing Activities		116,310			471,240

Increase / (Decrease) in cash		(603,730	)		(674,087	)

Cash, beginning of the period		960,490			3,175,523

Cash, end of the period	$	356,760		$	2,501,436

Supplemental cash flow information (Note 9)

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

VOIP-PAL.com Inc.

INTERIM CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

(Unaudited – prepared by management)

(Expressed in U.S. dollars)

	Common Shares				Shares to be Issued			Additional Paid-in
	Number		Par Value		Value			Capital		Deficit			Total
Balance at September 30, 2018		1,575,001,801	$	1,276,653	$	477,320		$	45,198,281	$	(42,648,364	)	$	4,303,890
Shares issued for private placement		2,250,000		2,250		-			87,750		-			90,000
Shares issued for warrant exercise		6,306,000		6,306		-			245,934		-			252,240
Shares issued for services		12,237,500		12,238		18,000			277,262		-			307,500
Shares issued for bonus compensation (Note 11)		127,000,000		127,000		-			4,953,000		-			5,080,000
Shares issued for Anti-Dilution Clause (Notes 4,8 & 10)		225,184,791		-		-			-		-			-
Loss for the period		-		-		-			-		(5,871,403	)		(5,871,403	)
Balance at December 31, 2018		1,947,980,092	$	1,424,447	$	495,320		$	50,762,227	$	(48,519,767	)	$	4,162,227
Shares issued for private placement		3,225,000		3,225		-			125,775		-			129,000
Shares issued for services		1,062,500		1,062		54,000			41,438		-			96,500
Loss for the period		-		-		-			-		(751,994	)		(751,994	)
Balance at March 31, 2019		1,952,267,592	$	1,428,734	$	549,320		$	50,929,440	$	(49,271,761	)	$	3,635,733
Shares issued for services		4,110,000		4,110		(72,000	)		613,340		-			545,450
Loss for the period											(2,449,935	)		(2,449,935	)
Balance at September 30, 2019		1,956,377,592	$	1,432,844	$	477,320		$	51,542,780	$	(51,721,696	)	$	1,731,248
Shares issued for services		13,000,000		13,000		-			317,000		-			330,000
Loss for the period		-		-		-			-		(974,427	)		(974,427	)
Balance at December 31, 2019		1,969,377,592	$	1,445,844	$	477,320		$	51,859,780	$	(52,696,123	)	$	1,086,821
Shares issued for private placement		7,754,000		7,754		-			108,556		-			116,310
Loss for the period		-		-		-			-		(400,210	)		(400,210	)
Balance at March 31, 2020		1,977,131,592	$	1,453,598	$	477,320		$	51,968,336	$	(53,096,333	)	$	802,921

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

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 1. NATURE AND CONTINUANCE OF OPERATIONS

VOIP-PAL.com, Inc. (the “Company”) was incorporated in the state of Nevada in September 1997 as All American Casting International, Inc. The Company’s registered office is located at 10900 NE 4^th Street, Suite 2300, Bellevue, Washington in the United States of America.

Since March 2004, the Company has developed technology and patents related to Voice-over-Internet Protocol (VoIP) processes. All business activities prior to March 2004 have been abandoned and written off to deficit. The Company operates in one reportable segment being the acquisition and development of VoIP-related intellectual property including patents and technology. All intangible assets are located in the United States of America

In December 2013, the Company completed the acquisition of Digifonica (International) Limited, a private company controlled by the CEO of the Company, whose assets included several patents and technology developed for the VoIP market.

These interim consolidated financial statements have been prepared on the basis of a going concern, which contemplates the realization of assets and discharge of liabilities in the normal course of business. The Company is in various stages of product development and continues to incur losses and, at March 31, 2020, had an accumulated deficit of $53,096,333 (September 30, 2019 - $51,721,696). The ability of the Company to continue operations as a going concern is dependent upon raising additional working capital, settling outstanding debts and generating profitable operations. These material uncertainties raise substantial doubt about the Company’s ability to continue as a going concern. Should the going concern assumption not continue to be appropriate, further adjustments to carrying values of assets and liabilities may be required. There can be no assurance that capital will be available as necessary to meet these continued developments and operating costs or, if the capital is available, that it will be on the terms acceptable to the Company. The issuances of additional stock by the Company may result in a significant dilution in the equity interests of its current shareholders. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments. If the Company is unable to obtain financing in the amounts and on terms deemed acceptable, its business and future success may be adversely affected.

Additionally, as the Company’s stated objective is to monetize its patent suite through the licensing or sale of its intellectual property (“IP”), the Company being forced to litigate or to defend its IP claims through litigation casts substantial doubt on its future to continue as a going concern. IP litigation is generally a costly process, and in the absence of revenue the Company must raise capital to continue its own defense and to validate its claims – in the event of a failure to defend its patent claims, either because of lack of funding, a court ruling against the Company or because of a protracted litigation process, there can be no assurance that the Company will be able to raise additional capital to pay for an appeals process or a lengthy trial. The outcome of any litigation process may have a significant adverse effect on the Company’s ability to continue as a going concern.

NOTE 2. BASIS OF PRESENTATION

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

NOTE 3. SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities.

Use of Estimates

The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

Cash

Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490).

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years.

Intangible Assets

Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets.

The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount.

Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income.

U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value:

Level 1: Quoted prices in active markets for identical assets and liabilities.

Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019.

The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

Income Taxes

Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not.

The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.

Loss per Common Share

Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method.

For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding.

Derivatives

We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities. All derivative instruments are recognized in the consolidated financial statements and measured at fair value regardless of the purpose or intent for holding them. We determine fair value of warrants and other option type instruments based on option pricing models. The changes in fair value of these instruments are recorded in income or expense.

Stock-based compensation

The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance.

The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete.

The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period.

Concentrations of Credit Risk

The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit.

Recent Accounting Pronouncements and Adoption

In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

Recent Accounting Pronouncements and Adoption (cont’d)

In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements.

In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

NOTE 4. PURCHASE OF DIGIFONICA

The Company acquired Digifonica in December 2013. Pursuant to the terms in the Share Purchase Agreement (the “SPA”) the Company acquired 100% of Digifonica from the seller, the CEO of the Company (the “Seller”), for a cash payment of $800,000 and 389,023,561 common shares of the Company. The assets acquired through the acquisition were VoIP-related patented technology, including patents for Lawful Intercept, routing, billing and rating, mobile gateway, advanced interoperability solutions, intercepting voice over IP communications, and uninterrupted transmission of internet protocol transmissions during endpoint changes.

The SPA included an anti-dilution clause (the “Anti-Dilution Clause”) that requires the Company to maintain the Seller’s percentage ownership of the Company at 40% by issuing the Seller a proportionate number of common shares of any future issuance of the Company’s common shares. Shares issued pursuant to the Anti-Dilution Clause are recorded as a share issuance cost within the Additional Paid-in Capital account (Notes 8 and 10).

NOTE 5. RETAINER

The Company has retainers with several of its professional service providers. The balance on these prepaid retainers was $122,594 as of March 31, 2020 and $797,681 for the year ended September 30, 2019. The Company recognizes the expense from these retainers as they are invoiced and the invoiced charges are deducted from the various providers’ prepaid retainer balances.

NOTE 6. FIXED ASSETS

A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows:

	March 31, 2020			September 30, 2019
Office furniture & computers	$	11,917		$	11,917
Accumulated depreciation		(1,505	)		(752	)
Net book value	$	10,412		$	11,165

There were no retirements of any fixed assets in the periods presented.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 7. INTANGIBLE ASSETS

The Company acquired certain patents and technology from Digifonica in December 2013 (see Note 4). These assets have been recorded in the financial statements as intangible assets. These assets are being amortized over twelve (12) years on a straight-line basis. A summary of intangible assets as of March 31, 2020 and September 30, 2019 is as follows:

	March 31, 2020			September 30, 2019
VoIP Intellectual property and patents	$	1,552,416		$	1,552,416
Accumulated amortization		(842,166	)		(773,066	)
Net book value	$	710,250		$	779,350

There were no disposals of any intangible assets in the periods presented.

NOTE 8. RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION

The Company compensates certain of its key management personnel to operate its business in the normal course. Key management includes the Company’s executive officers and members of its Board of Directors.

Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes:

	March 31, 2020		March 31, 2019
Management fees paid or accrued to the CEO	$	72,000	$	72,000
Management fees paid or accrued to the CFO		59,247		43,200
Management fees paid or accrued to the President		-		30,000
Fees paid or accrued to Directors		18,000		36,000
	$	149,247	$	181,200

During the six-month period ended March 31, 2020 the Company issued $Nil (2019 – 1,650,000) common shares for a value of $Nil (2019 - $96,000), accrued nil (2019 – nil) common shares to be issued valued at $nil (2019 – $72,000), accrued $90,000 (2019 - $Nil) and paid cash of $59,247 (2019 - $13,200) for key management compensation totaling $149,247 (2019 - $181,200) as shown in the above table. At March 31, 2020, included in accounts payable and accrued liabilities is $270,000 (September 30, 2019 - $180,000) owed to current officers and directors.

As at March 31, 2020, included in shares to be issued is $416,000 (September 30, 2019 - $416,000) for unpaid Director fees. As at March 31, 2020, 19,434,333 (September 30, 2019 – 5,598,333) common shares are accrued to the Seller of Digifonica for the Anti-Dilution Clause. Nil common shares were issued during the six-month period ended March 31, 2020 (2019 – 225,184,791) to the Seller of Digifonica pursuant to the Anti-Dilution Clause (Notes 4 and 10).

NOTE 9. SUPPLEMENTAL CASH FLOW INFORMATION

During the period ended March 31, 2020, the Company paid $3,459 (2019 - $nil) in interest and $nil (2019 - $nil) in income taxes.

There were no non-cash investing or financing transactions during the period ended March 31, 2020.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 10. SHARE CAPITAL

Capital Stock Authorized and Issued:

-	3,000,000,000 (September 30, 2019 – 3,000,000,000) common voting shares authorized with a par value of $0.001 each, of which 1,977,131,592 (September 30, 2019 – 1,956,377,592) shares are issued.

-	1,000,000 convertible preferred shares authorized with a par value of $0.01 each, of which nil (2019 – nil) shares are issued.

Issues during the six-month period ended March 31, 2020

During the six-month period ended March 31, 2020, the Company issued:

-	13,000,000 common shares priced at $0.025 per share for services with a value of $330,000; and

-	7,754,000 common shares priced at $0.015 per share for cash proceeds of $116,310 from a private place of common shares

Issues during the year ended September 30, 2019

During the year ended September 30, 2019, the Company issued:

-	5,475,000 common shares priced at $0.04 per share for cash proceeds of $219,000 from a private placement of common shares;

-	6,306,000 common shares priced at $0.04 per share for cash proceeds of $252,240 from the exercise of 6,306,000 warrants;

-	17,410,000 common shares priced between $0.02 and $0.04 per common share for services with an aggregate value of $949,450.

-	127,000,000 common shares issued as bonus compensation, recorded as an expense to the Company of $5,080,000 (Note 13); and

-	225,184,791 common shares pursuant to the Anti-Dilution Clause (Note 4 and 8), recorded as share issue costs.

Subsequent Issues

None.

Shares to be Issued

As at March 31, 2020, there are 12,817,523 (September 30, 2019 – 12,817,523) common shares to be issued that are accrued for services provided to the Company valued at $477,320 (September 30, 2019– $477,320), of which 10,840,000 (September 30, 2019 – 10,840,000) valued at $416,000 (September 30, 2019 - $416,000) are accrued to management and related parties (see Note 8).

As at March 31, 2020, there are 19,434,333 (September 30, 2019 – 5,598,333) common shares to be issued that are accrued to the seller of Digifonica pursuant to the Anti-Dilution Clause (see Notes 4 and 8).

Warrants

During the year ended September 30, 2019, 6,306,000 common share purchase warrants were exercised to purchase 6,306,000 common shares in the capital stock of the Company at a price of $0.04 per common share.

During the six-month period ended March 31, 2020, the Company issued no new warrants.

As of March 31, 2020, there were no outstanding warrants to be exercised.

The following table summarizes the Company’s share purchase warrant transactions:

	Number of warrants			Weighted average exercise price
Balance September 30, 2018		6,306,000		$	0.04
Issued		Nil			N/A
Exercised		(6,306,000	)		0.04
Expired		Nil			N/A
Balance September 30, 2019		Nil			N/A
Issued		Nil			N/A
Exercised		Nil			N/A
Expired		Nil			N/A
Balance March 31, 2020		Nil			N/A

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 11. STOCK-BASED COMPENSATION

Stock Option Plan

In order to provide incentive to directors, officers, management, employees, consultants and others who provide services to the Company or any subsidiary (the “Service Providers”) to act in the best interests of the Company, and to retain such Service Providers, the Company has in place an incentive Stock Option Plan (the “Plan”) whereby the Company is authorized to issue up to 10% of its issued and outstanding share capital in options to purchase common shares of the Company. The maximum term of options granted under the Plan cannot exceed ten years, with vesting terms determined at the discretion of the Board of Directors.

The following table summarizes the Company’s stock option transactions:

	Number of options		Weighted average exercise price
Balance September 30, 2018		39,850,000	$	0.058
Granted		10,000,000		0.065
Cancelled		-		-
Balance September 30, 2019		49,850,000	$	0.060
Granted		-		-
Cancelled		-		-
Balance March 31, 2020		49,850,000	$	0.060

The following table summarizes the stock options outstanding at March 31, 2020:

Options Outstanding		Exercise Price		Remaining Contractual Life (Yrs)		Number of Options Currently Exercisable
	14,000,000	$	0.060		1.48		14,000,000
	14,000,000		0.060		1.69		14,000,000
	3,450,000		0.060		1.82		3,450,000
	8,400,000		0.050		2.3		8,400,000
	10,000,000		0.065		3.98		-
	49,850,000	$	0.059		2.20		39,850,000

The following assumptions were used for the Black-Scholes valuation of stock options granted during the six-month period ended March 31, 2020: risk-free rate of 0% (2019 – 3.84%), expected life of 0 years (2019 – 5 years), annualized historical volatility of 0% (2019 – 161.7%) and a dividend rate of 0% (2019 – 0%). Expected volatilities are based on historical volatility of the Company’s stock and other factors. The stock options vest on the occurrence of the earlier of a successful defense of the Company’s patents in litigation in Federal Court or a Bonusable Event as defined in Note 12 hereto. The compensation cost that has been charged against income from options vested under the Plan was $nil for the six-month period ended March 31, 2020 (2019 – $nil) as none of the vesting conditions of the options granted during the period were met.

The weighted-average grant-date fair value of options granted during the six-month period ended March 31, 2020 was $nil (2019 - $0.06). The total intrinsic value of options exercised during the period ended March 31, 2020 was $nil (2019 - $nil).

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 12. CONTINGENT LIABILITIES

Patent Litigation

The Company is party to patent and patent-related litigation cases as follows:

i)	Voip-Pal.com Inc. v. Apple, Inc. (Case No. 2:16-CV-00260) & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp. (Case No. 2:16-CV-00271) in the United States District Court, District of Nevada

In February 2016 the Company filed patent infringement lawsuits in the United States District Court, District of Nevada against Apple, Inc, (Case No. 2:16-CV-00260), Verizon Wireless Services, LLC, Verizon Communications Inc., and AT&T Corp. (Case No. 2:16-CV-00271). These cases are seeking a combined $7,024,377,876 in damages. On May 9, 2016, the lawsuits were officially served to these companies (collectively, the “Defendants”).

In August, 2018, the cases were consolidated under one lawsuit, and transferred to the U.S. District Court for the Northern District of California, where they were renamed as Case Nos. 5:18-cv-06217-LHK and 5:18-cv-06054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter.

On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the US Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision.

Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.

ii)	Voip-Pal.com Inc. v. Twitter, Inc. (Case No. 2:16-CV-02338) in the United States District Court, District of Nevada

On October 6, 2016, the Company filed a lawsuit in the United States District Court, District of Nevada against Twitter, Inc, (Case No. 2:16- CV-02338) in which Voip-Pal.com alleges infringement of U.S. Patent No. 8,542,815 and its continuation patent, U.S. Patent No. 9,179,005, This case is seeking $3,200,000,000 in damages. On December 28, 2016, the lawsuit was officially served to Twitter, Inc. On February 28, 2018, Twitter filed a motion to transfer its case based on improper venue and the case was subsequently transferred to the U.S. District Court for the Northern District of California, where it was renamed as Case No. 5:18-cv-4523 and consolidated with Case Nos. 5:18-cv-06217-LHK and 5:18-cv-066054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter. On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision.

Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.

iii)	Voip-Pal.com Inc. v. Amazon.com, Inc. et al. (Case No. 2:18-CV-01076) in the United States District Court, District of Nevada

In June 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-07020-LHK and consolidated with Case No. 5:18-cv-06216-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 12. CONTINGENT LIABILITIES (CONT’D)

Patent Litigation (cont’d)

iv)	Voip-Pal.com Inc. v. Apple, Inc. et al. (Case No. 2:18-CV-00953) in the United States District Court, District of Nevada

In May 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Apple, Inc., alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-06216-LHK and consolidated with Case No. 5:18-cv-07020. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending.

Subsequent to the six-month period ended March 31, 2020, the following patent litigation cases were filed:

v)	VoIP-Pal.com Inc. v. Facebook, Inc. et al. Case No. 6-20-cv-00267 in the United States District Court, Western District of Texas

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Facebook, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

vi)	VoIP-Pal.com Inc. v. Google, LLC fka Google, Inc. Case No. 6-20-cv-00269 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Google, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

vii)	VoIP-Pal.com Inc. v. Amazon.com, Inc. et al. Case No. 6-20-cv-00272 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

viii)

VoIP-Pal.com Inc. v. Apple, Inc. Case No. 6-20-cv-00275 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Apple, Inc. alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

ix)	VoIP-Pal.com Inc. v. AT&T, Inc. et al. Case No. 6-20-cv-00325 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against AT&T, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

x)	VoIP-Pal.com Inc. v. Verizon Communications, Inc. et al. Case No. 6-20-cv-00327 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Verizon Communications, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

xi)	Twitter, Inc. VoIP-Pal.com Inc. Case No. 5-20-cv-02397 in the United States District Court, Northern District of California.

In April 2020, Twitter filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement of U.S. Patent No. 10,218,606. The case is pending.

xii)	Apple, Inc. v. VoIP-Pal.com Inc. Case No. 5:20-cv-02460 in the United States District Court, Northern District of California.

In April 2020, Apple filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement and invalidity of U.S. Patent Nos. 9,935,872 and 10,218,606. The case is pending.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 12. CONTINGENT LIABILITIES (CONT’D)

Patent Litigation (cont’d)

Inter Partes Reviews

In additional legal actions related to the above cases, several of the Company’s patents have been subject to challenge in Inter Partes Review (“IPR”) petitions filed before the Patent Trial and Appeal Board (“PTAB”) of the United States Patent and Trademark Office (“USPTO”). An IPR is a post-grant patent review process allowing the PTAB to consider the validity of issued patents. There are no damages awarded, but a portion or all of a patent’s claims instituted for IPR may be invalidated as a result of the review.

Through 2016 and 2017, eight IPRs filed against Patents No. 8,542,815 and No. 9,179,005 by either Apple Inc., AT&T Inc. or Unified Patents Inc. as Petitioner(s) were resolved by the PTAB by denial of their institution. Subsequent to those rulings, in December 2017, Apple filed a post-judgment motion in IPR2016-01198 and IPR2016-01201, seeking invalidation of the challenged claims as sanctions against the Company for its having participated in ex parte communications during the PTAB proceedings.

During the year ended September 30, 2019, on December 21, 2018, the PTAB ruled on Apple’s sanctions motion, declining to grant Apple’s request to invalidate the challenged claims and declining to grant Apple’s request for entirely new proceedings to replace the existing panel of judges with a new panel or with judges that would consider any request for rehearing by Apple as a sanction against VoIP-Pal. On January 23, 2019, Apple appealed the PTAB’s ruling to the U.S. Court of Appeals for the Federal Circuit. The appeal remains pending.

During the year ended September 30, 2019, Apple Inc. petitioned the PTAB to have an additional four IPRs instituted against the Company’s patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2.

During the six-month period ended March 31, 2020, all four Apple petitions were denied institution by the PTAB.

Non-Patent Litigation

The Company is party to the following non-patent litigation case:

i)	Locksmith Financial Corporation, Inc. et al. (Plaintiff) v Voip-Pal.com Inc. et al. (Defendant(s)) (Case No A-15-717491-C) filed in Clark County District Court

On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000. The Company resolved to freeze said common shares as the Company believes that the shares were issued as settlement of a line of credit that the Company believes to have been legally unsupported. The Plaintiff alleged that the freeze and the Company’s actions constituted fraud and a breach of securities laws. The Defendant denied any wrongdoing.

In August, 2019, the case was heard in Nevada District Court in a jury trial. In a judgment rendered August 26, 2019, the jury ruled that certain of the Defendants (namely the directors of the Company in 2014) had breached their fiduciary duty to the shareholder and awarded monetary relief to the Plaintiff in the amount of $355,000, plus pre-judgment interest in the amount of $91,306. On a concurrent counter-claim, the jury found a claim of Unjust Enrichment against Third-Party Plaintiff TK Investment, Ltd. to be unsubstantiated and awarded monetary relief to the Third-Party Plaintiff of $84,000 plus pre-judgment interest of $3,459.

During the six-month period ended March 31, 2020, the Plaintiff and the Defendant waived their rights to appeal in this case. Following such waiver, both of the above-noted judgments and accrued interest were paid in full.

VOIP-PAL.COM INC.

Notes to the Interim Consolidated Financial Statements

(Unaudited – prepared by management)

(Expressed in United States Dollars)

March 31, 2020

NOTE 12. CONTINGENT LIABILITIES (CONT’D)

Performance Bonus Payable

In 2016, the board of directors authorized the Company to provide a performance bonus (the “Performance Bonus”) of up to 3% of the capital stock of the Company by way of the issuance of Common shares from its treasury to an as yet undetermined group of related and non-related parties upon the occurrence of a bonusable event, defined as the successful completion of a sale of the Company or substantially all its assets, or a major licensing transaction. In order to provide maximum flexibility to the Company with respect to determining the level of Performance Bonus payable, and who may qualify to receive a pro-rata share of such a Performance Bonus, the Company authorized full discretion to the Board in making such determinations.

During the year ended September 30, 2019, the board of directors authorized the increase of the Performance Bonus to up to 10% of the capital stock of the Company. Concurrently, the directors authorized 66.67% of the Performance Bonus to be issued in an advance payment of an aggregate 127,000,000 Common shares (“Bonus Shares”) (Note 10) to a group of related and non-related parties, which included members of management, a director and several consultants. 94,000,000 of the Bonus Shares are restricted from trading under Rule 144 and are also subject to voluntary lock-up agreements, pursuant to which they cannot be traded, pledged, hypothecated, transferred or sold by the holders until such time as the Company has met the requirements of the bonusable event as described above.

As at March 31, 2020, no bonusable event had occurred and there was no Performance Bonus payable.

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following management’s discussion and analysis (MD&A) should be read in conjunction with our interim consolidated financial statements for the six-month period ended March 31, 2020 and notes thereto appearing elsewhere in this report, and our audited consolidated financial statements for the year ended September 30, 2019 and notes thereto.

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

This MD&A for the period ending March 31, 2020 contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amending, and Section 21E of the Securities Exchange Act of 1934, as amending. Forward-looking statements may be identified by the use of forward-looking terminology, such as “may”, “shall”, “could”, “expect”, “estimate”, “anticipate”, “predict”, “probable”, “possible”, “should”, “continue”, or similar terms, variations of those terms or the negative of those terms. The forward-looking statements specified in the following information have been compiled by our management on the basis of assumptions made by management and are considered by management to be reasonable. Our future operating results, however, are impossible to predict and no representation, guaranty, or warranty is to be inferred from those forward-looking statements.

The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. No assurance can be given that any of the assumptions relating to the forward-looking statements specified in the following information are accurate, and we assume no obligation to update any such forward-looking statements

CORPORATE HISTORY, OVERVIEW AND PRINCIPAL BUSINESS

VoIP-PAL.com Inc. (the “Company”) was incorporated in the state of Nevada in September 1997 as All American Casting International, Inc. and changed its name to VOIP MDI.com in 2004 and subsequently to VoIP-PAL.Com Inc. in 2006. Since March 2004, the Company has been in the development stage of becoming a Voice-over-Internet Protocol (“VoIP”) re-seller, a provider of a proprietary transactional billing platform tailored to the points and air mile business, and a provider of anti-virus applications for smartphones. All business activities prior to March 2004 have been abandoned and written off to deficit.

In 2013, the Company acquired Digifonica International (DIL) Limited (“Digifonica”), to fund and co-develop Digifonica’s patent suite. Digifonica had been founded in 2003 with the vision that the internet would be the future of all forms of telecommunications - a team of twenty top engineers with expertise in Linux and Internet telephony developed and wrote a software suite with applications that provided solutions for several core areas of internet connectivity. In order to properly test the applications, Digifonica built and operated three production nodes in Vancouver, Canada (Peer 1), London, UK (Teliasonera), and Denmark. Upon successfully developing the technology, Digifonica filed for patents with the United States Patent and Trademark Office (“USPTO”).

The Digifonica patents formed the basis for the Company’s current intellectual property, now a worldwide portfolio of twenty-six issued and pending patents primarily designed for the broadband VoIP market.

The Company’s intellectual property value is derived from its issued and pending patents. The inventions described in these patents, among other things, provide the means to integrate VoIP services with legacy telecommunications systems such as the public switched telephone network (PSTN) to create a seamless service using either legacy telephone numbers or IP addresses, and enhance the performance and value of VoIP implementations worldwide.

VoIP has been and continues to be a green field for innovation that has spawned numerous inventions, greatly benefitting consumers large and small across the globe. VoIP is used in many places and by every modern telephony system vendor, network supplier, and retail and wholesale carrier.

Results of Operations

The Company’s operating costs consist of expenses incurred to monetizing, selling and licensing its VoIP patents. Other operating costs include expenses for legal, accounting and other professional fees, financing costs, and other general and administrative expenses.

Comparison of the Three Months Ending March 31, 2020 and 2019

	Three months ending March 31				Increase/
	2020		2019		(Decrease)			Percent
Revenue	$	-	$	-	$	-			-
Cost of Revenue		-		-		-			-
Gross Margin		-		-		-			-
General and administrative expenses		365,095		717,257		(352,162	)		-49	%
Amortization & depreciation		35,115		34,737		378			1.09	%
Net loss	$	400,210	$	751,994	$	(351,784	)		-47	%

Comparison of the Six Months Ending March 31, 2020 and 2019

	Six months ending March 31				Increase/
	2020		2019		(Decrease)			Percent
Revenue	$	-	$	-	$	-			-
Cost of Revenue		-		-		-			-
Gross Margin		-		-		-			-
General and administrative expenses		1,304,784		6,553,921		(5,249,137	)		-80	%
Amortization & depreciation		69,853		69,476		377			0.54	%
Net loss	$	1,374,637	$	6,623,397	$	(5,248,760	)		-79	%

REVENUES, COST OF REVENUES AND GROSS MARGIN

The Company had no revenues, cost of revenues or gross margin for the three and six months ending December 31, 2020 and 2019.

GENERAL AND ADMINISTRATIVE EXPENSES

General and administrative expenses for the three months ending March 31, 2020 totaled $365,095 compared to $717,257 during the same period in 2019. The decrease in general and administrative expenses of $352,162, or 49% less than the previous year, was primarily due to a decrease in officers and directors pay, legal fees and professional fees and services.

General and administrative expenses for the six months ending March 31, 2020 totaled $1,304,784 compared to $6,553,921 during the same period in 2019. The decrease in general and administrative expenses of $5,249,137 or 80% less than the previous year, was primarily due to a $5,080,000 decrease in stock-based compensation.

AMORTIZATION AND DEPRECIATION

Amortization of intellectual VoIP communications patent properties and depreciation of capital equipment for the three months ending March 31, 2020 totaled $35,115 compared to $34,737 during the same period in 2019. There was no material change in the amount of amortization or depreciation expense recorded during the three months ending March 31, 2020 and 2019, respectively.

Amortization of the intellectual VoIP communications patent properties and depreciation of fixed assets for the six months ending March 31, 2020 totaled $69,853 compared to $69,476 during the same period in 2019. There was a small increase of $377 for depreciation on computers and furniture purchased during the six-month period. There was no material difference between the amortization expenses for the six months ending March 31, 2020 as compared to the same period in 2019.

The Company follows GAAP (FAS 142) and is amortizing its intangibles over the remaining patent life of twelve (12) years. The Company evaluates its intangible assets annually and determines if the fair market value is less than its historical cost. If the fair market value is less, then impairment expense is recorded on the Company’s financial statements. The intangible assets on the financial statements of the Company relate primarily to the Company’s acquisition of Digifonica (International) Limited.

INTEREST EXPENSE

The Company had no financing or interest costs for the three and six months ending March 31, 2020 and 2019.

NET LOSS

The Company reported a net loss of $400,210 for the three months ending March 31, 2020 compared to a net loss of $751,994 for the same period in 2019. The net loss decrease of $351,784, or 47% less than the same period in 2019, was primarily due to a decrease in officers and directors pay, legal fees and professional fees and services.

The Company reported a net loss of $1,374,637 for the six months ended March 31, 2020 compared to a net loss of $6,623,397 for the same period in 2019. The net loss decrease of $5,248,760, or 79% over the same period in 2019 was due primarily to a decrease in legal fees and stock-based compensation.

LIQUIDITY AND CAPITAL RESOURCES

As of March 31, 2020, the Company had an accumulated deficit of $53,096,333 as compared to an accumulated deficit of $49,271,761 at March 31, 2019. As of March 31, 2020, the Company had a working capital surplus of $82,259 as compared to a working capital surplus of $2,775,744 at March 31, 2019. The decrease in the Company’s working capital of $2,693,485 is due to ongoing operating expenses and less equity raised during the year, and a payment of $533,765 to settle a non-patent lawsuit paid during the six-month period ended March 31, 2020.

Net cash used by operations for the six months ending March 31, 2020 and 2019 was $720,793 and $1,110,726, respectively. The decrease in net cash used for operations for the six months ending March 31, 2020 as compared to the six months ending March 31, 2019 was primarily due to a decrease in officers and directors pay, legal fees and professional services.

Net cash used in investing activities for the six months ending March 31, 2020 and 2019 was $753 and $11,917, respectively. Net cash provided in financing activities for the six months ending March 31, 2020 and 2019 was $116,310 and $471,240, respectively. The decrease in net cash provided by financing activities of $354,930 was due to lower amount in equity raises and therefore less cash proceeds from private placements and exercise of warrants during the three and six months ending March 31, 2020.

Liquidity

The Company primarily finances its operations from cash received through the private placements of its common stock and the exercise of warrants from investors and through the payment of stock-based compensation. The Company believes its resources are adequate to fund its operations for the next twelve months.

Off Balance Sheet Arrangements

Performance Bonus Payable

In 2016, the board of directors authorized the Company to provide a performance bonus (the “Performance Bonus”) of up to 3% of the capital stock of the Company by way of the issuance of Common shares from its treasury to an as yet undetermined group of related and non-related parties upon the successful completion of a purchase and sale of the Company or a major licensing transaction, defined as a bonusable event. In order to provide maximum flexibility to the Company with respect to determining what constitutes such a bonusable event, the level of Performance Bonus payable, and who may qualify to receive a pro-rata share of such a Performance Bonus, the Company authorized full discretion to the Board in making such determinations.

As at March 31, 2020, no bonusable event had occurred and there was no Performance Bonus payable.

Impact of Inflation

We believe that inflation has not had a material impact on our results of operations for the six months ending March 31, 2020. We cannot assure you that future inflation will not have an adverse impact on our operating results and financial condition.

Item 3.

Quantitative and Qualitative Disclosures About Market Risk.

As a smaller reporting company, we are not required to provide the information required by this Item.

Item 4.

Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Management conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of March 31, 2020. In making this assessment, management used the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO. The COSO framework summarizes each of the components of a company’s internal control system, including (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring. In management’s assessment of the effectiveness of internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) as required by Exchange Act Rule 13a-15(c), our management concluded as of the end of the fiscal period covered by this Quarterly Report on Form 10-Q that our internal control over financial reporting has not been effective. The company intends, as the company’s finances improve, to hire additional accounting staff and implement additional controls.

As defined by Auditing Standard No. 5, “An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements and Related Independence Rule and Conforming Amendments,” established by the Public Company Accounting Oversight Board (“PCAOB”), a material weakness is a deficiency or combination of deficiencies that results more than a remote likelihood that a material misstatement of annual or interim financial statements will not be prevented or detected. In connection with the assessment described above, management identified the following control deficiencies that represent material weaknesses as of March 31, 2020:

1)	Lack of segregation of duties. At this time, our resources and size prevent us from being able to employ sufficient resources to enable us to have adequate segregation of duties within our internal control system. Management will periodically reevaluate this situation.

2)	Lack of an independent audit committee. Although the Board of Directors serves as an audit committee it is not comprised solely of independent directors. We may establish an audit committee comprised solely of independent directors when we have sufficient capital resources and working capital to attract qualified independent directors and to maintain such a committee.

3)	Insufficient number of independent directors. At the present time, our Board of Directors does not consist of a majority of independent directors, a factor that is counter to corporate governance practices as set forth by the rules of various stock exchanges.

Our management determined that these deficiencies constituted material weaknesses. Due to a lack of financial resources, we are not able to, and do not intend to, immediately take any action to remediate these material weaknesses. We will not be able to do so until we acquire sufficient financing to do so. We will implement further controls as circumstances, cash flow, and working capital permit. Notwithstanding the assessment that our ICFR was not effective and that there were material weaknesses as identified in this report, we believe that our financial statements fairly present our financial position, results of operations and cash flows for the years covered thereby in all material respects.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer, to allow timely decisions regarding required disclosure.

Limitations on the Effectiveness of Internal Controls

Our management does not expect that our disclosure controls and procedures or our internal control over financial reporting will necessarily prevent all fraud and material error. Our disclosure controls and procedures are designed to provide reasonable assurance of achieving our objectives and our Chief Executive Officer concluded that our disclosure controls and procedures are effective at that reasonable assurance level. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the internal control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, control may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.

Changes in Internal Control Over Financial Reporting

There have been no changes in our internal controls over financial reporting during the quarter ended March 31, 2020 that have materially affected or are reasonably likely to materially affect such controls.

PART II—OTHER INFORMATION

Item 1.

Legal Proceedings.

Other than noted below, there have been no material developments during the current quarter for our legal proceedings that were disclosed in our registration statement on Form 10 filed on April 22, 2016. For a full disclosure of legal proceedings, please reference our Form 10 registration or Note 12 of the Financial Statements contained in this report.

Patent Litigation

The Company is party to patent- and patent-related litigation cases as follows:

i)	Voip-Pal.com Inc. v. Apple, Inc. (Case No. 2:16-CV-00260) & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp. (Case No. 2:16-CV-00271) in the United States District Court, District of Nevada

Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.

ii)	Voip-Pal.com Inc. v. Twitter, Inc. (Case No. 2:16-CV-02338) in the United States District Court, District of Nevada

Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.

iii)	Voip-Pal.com Inc. v. Amazon.com, Inc. et al. (Case No. 2:18-CV-01076) in the United States District Court, District of Nevada

iv)	Voip-Pal.com Inc. v. Apple, Inc. et al. (Case No. 2:18-CV-00953) in the United States District Court, District of Nevada

Subsequent to the six-month period ended March 31, 2020, the following patent litigation cases were filed:

v)	VoIP-Pal.com Inc. v. Facebook, Inc. et al. Case No. 6-20-cv-00267 in the United States District Court, Western District of Texas

vi)	VoIP-Pal.com Inc. v. Google, LLC fka Google, Inc. Case No. 6-20-cv-00269 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Google, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

vii)	VoIP-Pal.com Inc. v. Amazon.com, Inc. et al. Case No. 6-20-cv-00272 in the United States District Court, Western District of Texas.

viii)

VoIP-Pal.com Inc. v. Apple, Inc. Case No. 6-20-cv-00275 in the United States District Court, Western District of Texas.

ix)	VoIP-Pal.com Inc. v. AT&T, Inc. et al. Case No. 6-20-cv-00325 in the United States District Court, Western District of Texas.

x)	VoIP-Pal.com Inc. v. Verizon Communications, Inc. et al. Case No. 6-20-cv-00327 in the United States District Court, Western District of Texas.

xi)	Twitter, Inc. VoIP-Pal.com Inc. Case No. 5-20-cv-02397 in the United States District Court, Northern District of California.

xii)	Apple, Inc. v. VoIP-Pal.com Inc. Case No. 5:20-cv-02460 in the United States District Court, Northern District of California.

Inter Partes Reviews

During the six-month period ended March 31, 2020, all four Apple petitions were denied institution by the PTAB.

Non-Patent Litigation

The Company is party to the following non-patent litigation case:

i)	Locksmith Financial Corporation, Inc. et al. (Plaintiff) v Voip-Pal.com Inc. et al. (Defendant(s)) (Case No A-15-717491-C) filed in Clark County District Court

Item 1A.

Risk Factors.

As a smaller reporting company, we are not required to provide the information required by this Item.

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds.

The transactions described in this section were exempt from securities registration as provided by Section 4(a)(2) of the Securities Act for transactions not involving a public offering for sales within the United States and by Regulation S of the Securities Act for sales made outside of the United States.

During the period ended March 31, 2020, the Company issued 7,754,000 common shares priced at $0.015 per common share in a private placement for proceeds of $116,310.

Item 3.

Defaults Upon Senior Securities.

None.

Item 4.

Mine Safety Disclosures.

Not applicable.

Item 5.

Other Information.

None.

Item 6.

Exhibits.

Exhibit Number	Description of Exhibits

31.1	Rule 13a-14(a) Certification of CEO	Filed herewith
31.2	Rule 13a-14(a) Certification of CFO	Filed herewith
32.1	Section 1350 Certification	Filed herewith

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

DATED: May 12, 2020	By:	/s/ Emil Malak
		Emil Malak
		Chief Executive Officer

DATED: May 12, 2020	By:	/s/ D. Barry Lee
		D. Barry Lee
		Chief Financial Officer

EX-31.1 2 ex31-1.htm

Exhibit 31.1

CERTIFICATION

PURSUANT TO SECTION 13a-14

OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, Emil Malak, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of VoIP-Pal.com Inc.;

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; and

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 officers 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 the financial reporting and the preparation of financial statements for external reporting 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.

5.	The registrant’s other certifying officers 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 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.

Date: May 12, 2020

	/s/ Emil Malak
	Emil Malak
	Chief Executive Officer

EX-31.2 3 ex31-2.htm

Exhibit 31.2

CERTIFICATION

PURSUANT TO SECTION 13a-14

OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, D. Barry Lee, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of VoIP-Pal.com Inc.;

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; and

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 officers 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 the financial reporting and the preparation of financial statements for external reporting 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.

5.	The registrant’s other certifying officers 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 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.

Date: May 12, 2020

	/s/ D. Barry Lee
	D. Barry Lee
	Chief Financial Officer

EX-32.1 4 ex32-1.htm

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. 1350

(As adopted pursuant to 906 of the Sarbanes-Oxley Act of 2002)

For the Quarterly Report of VoIP-Pal.com Inc. (the “Company”) on Form 10-Q for the period ending March 31, 2020 (the “Report”), the undersigned, in the capacities and on the date indicated below, hereby certifies that:

(i) the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and

(ii) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the periods covered in the Report.

Date: May 12, 2020

	By:	/s/ Emil Malak
		Emil Malak
		Chief Executive Officer

	By:	/s/ D. Barry Lee
		D. Barry Lee
		Chief Financial Officer

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NOTE 1. NATURE AND CONTINUANCE OF OPERATIONS   VOIP-PAL.com, Inc. (the “Company”) was incorporated in the state of Nevada in September 1997 as All American Casting International, Inc. The Company’s registered office is located at 10900 NE 4th Street, Suite 2300, Bellevue, Washington in the United States of America.   Since March 2004, the Company has developed technology and patents related to Voice-over-Internet Protocol (VoIP) processes. All business activities prior to March 2004 have been abandoned and written off to deficit. The Company operates in one reportable segment being the acquisition and development of VoIP-related intellectual property including patents and technology. All intangible assets are located in the United States of America   In December 2013, the Company completed the acquisition of Digifonica (International) Limited, a private company controlled by the CEO of the Company, whose assets included several patents and technology developed for the VoIP market.   These interim consolidated financial statements have been prepared on the basis of a going concern, which contemplates the realization of assets and discharge of liabilities in the normal course of business. The Company is in various stages of product development and continues to incur losses and, at March 31, 2020, had an accumulated deficit of $53,096,333 (September 30, 2019 - $51,721,696). The ability of the Company to continue operations as a going concern is dependent upon raising additional working capital, settling outstanding debts and generating profitable operations. These material uncertainties raise substantial doubt about the Company’s ability to continue as a going concern. Should the going concern assumption not continue to be appropriate, further adjustments to carrying values of assets and liabilities may be required. There can be no assurance that capital will be available as necessary to meet these continued developments and operating costs or, if the capital is available, that it will be on the terms acceptable to the Company. The issuances of additional stock by the Company may result in a significant dilution in the equity interests of its current shareholders. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments. If the Company is unable to obtain financing in the amounts and on terms deemed acceptable, its business and future success may be adversely affected.   Additionally, as the Company’s stated objective is to monetize its patent suite through the licensing or sale of its intellectual property (“IP”), the Company being forced to litigate or to defend its IP claims through litigation casts substantial doubt on its future to continue as a going concern. IP litigation is generally a costly process, and in the absence of revenue the Company must raise capital to continue its own defense and to validate its claims – in the event of a failure to defend its patent claims, either because of lack of funding, a court ruling against the Company or because of a protracted litigation process, there can be no assurance that the Company will be able to raise additional capital to pay for an appeals process or a lengthy trial. The outcome of any litigation process may have a significant adverse effect on the Company’s ability to continue as a going concern.

NOTE 2. BASIS OF PRESENTATION   The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

NOTE 3. SIGNIFICANT ACCOUNTING POLICIES   Principles of Consolidation   These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities.   Use of Estimates   The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates.   Cash   Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490).   Fixed Assets   Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years.   Intangible Assets   Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets.   The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.   Fair Value of Financial Instruments   FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.   The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount.   Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income.   U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value:   Level 1: Quoted prices in active markets for identical assets and liabilities.   Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.   Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities.   The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019.   The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature.    Income Taxes   Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not.   The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.   Loss per Common Share   Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method.   For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding.   Derivatives   We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities. All derivative instruments are recognized in the consolidated financial statements and measured at fair value regardless of the purpose or intent for holding them. We determine fair value of warrants and other option type instruments based on option pricing models. The changes in fair value of these instruments are recorded in income or expense.   Stock-based compensation   The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance.   The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete.   The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period.   Concentrations of Credit Risk   The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit.   Recent Accounting Pronouncements and Adoption   In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment.    Recent Accounting Pronouncements and Adoption (cont’d)   In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements.   In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

NOTE 4. PURCHASE OF DIGIFONICA   The Company acquired Digifonica in December 2013. Pursuant to the terms in the Share Purchase Agreement (the “SPA”) the Company acquired 100% of Digifonica from the seller, the CEO of the Company (the “Seller”), for a cash payment of $800,000 and 389,023,561 common shares of the Company. The assets acquired through the acquisition were VoIP-related patented technology, including patents for Lawful Intercept, routing, billing and rating, mobile gateway, advanced interoperability solutions, intercepting voice over IP communications, and uninterrupted transmission of internet protocol transmissions during endpoint changes.   The SPA included an anti-dilution clause (the “Anti-Dilution Clause”) that requires the Company to maintain the Seller’s percentage ownership of the Company at 40% by issuing the Seller a proportionate number of common shares of any future issuance of the Company’s common shares. Shares issued pursuant to the Anti-Dilution Clause are recorded as a share issuance cost within the Additional Paid-in Capital account (Notes 8 and 10).

NOTE 5. RETAINER   The Company has retainers with several of its professional service providers. The balance on these prepaid retainers was $122,594 as of March 31, 2020 and $797,681 for the year ended September 30, 2019. The Company recognizes the expense from these retainers as they are invoiced and the invoiced charges are deducted from the various providers’ prepaid retainer balances.

NOTE 6. FIXED ASSETS   A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 50%">Office furniture & computers</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 22%; text-align: right">11,917</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 22%; text-align: right">11,917</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated depreciation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,505</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(752</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Net book value</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">10,412</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">11,165</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   There were no retirements of any fixed assets in the periods presented.

NOTE 7. INTANGIBLE ASSETS   The Company acquired certain patents and technology from Digifonica in December 2013 (see Note 4). These assets have been recorded in the financial statements as intangible assets. These assets are being amortized over twelve (12) years on a straight-line basis. A summary of intangible assets as of March 31, 2020 and September 30, 2019 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">VoIP Intellectual property and patents</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">1,552,416</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">1,552,416</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(842,166</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(773,066</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Net book value</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">710,250</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">779,350</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>   There were no disposals of any intangible assets in the periods presented.

NOTE 8. RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION   The Company compensates certain of its key management personnel to operate its business in the normal course. Key management includes the Company’s executive officers and members of its Board of Directors.   Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">Management fees paid or accrued to the CEO</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">72,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">72,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Management fees paid or accrued to the CFO</td> <td> </td> <td> </td> <td style="text-align: right">59,247</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">43,200</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Management fees paid or accrued to the President</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Fees paid or accrued to Directors</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">18,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">36,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">149,247</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">181,200</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>   During the six-month period ended March 31, 2020 the Company issued $Nil (2019 – 1,650,000) common shares for a value of $Nil (2019 - $96,000), accrued nil (2019 – nil) common shares to be issued valued at $nil (2019 – $72,000), accrued $90,000 (2019 - $Nil) and paid cash of $59,247 (2019 - $13,200) for key management compensation totaling $149,247 (2019 - $181,200) as shown in the above table. At March 31, 2020, included in accounts payable and accrued liabilities is $270,000 (September 30, 2019 - $180,000) owed to current officers and directors.   As at March 31, 2020, included in shares to be issued is $416,000 (September 30, 2019 - $416,000) for unpaid Director fees. As at March 31, 2020, 19,434,333 (September 30, 2019 – 5,598,333) common shares are accrued to the Seller of Digifonica for the Anti-Dilution Clause. Nil common shares were issued during the six-month period ended March 31, 2020 (2019 – 225,184,791) to the Seller of Digifonica pursuant to the Anti-Dilution Clause (Notes 4 and 10).

NOTE 9.	SUPPLEMENTAL CASH FLOW INFORMATION   During the period ended March 31, 2020, the Company paid $3,459 (2019 - $nil) in interest and $nil (2019 - $nil) in income taxes.   There were no non-cash investing or financing transactions during the period ended March 31, 2020.

NOTE 10. SHARE CAPITAL   Capital Stock Authorized and Issued:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: center">-</td> <td style="text-align: justify">3,000,000,000 (September 30, 2019 – 3,000,000,000) common voting shares authorized with a par value of $0.001 each, of which 1,977,131,592 (September 30, 2019 – 1,956,377,592) shares are issued. </td></tr> <tr style="vertical-align: top"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">-</td> <td style="text-align: justify">1,000,000 convertible preferred shares authorized with a par value of $0.01 each, of which nil (2019 – nil) shares are issued.</td></tr> </table>   Issues during the six-month period ended March 31, 2020   During the six-month period ended March 31, 2020, the Company issued:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: center">-</td> <td style="text-align: justify">13,000,000 common shares priced at $0.025 per share for services with a value of $330,000; and </td></tr> <tr style="vertical-align: top"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">-</td> <td style="text-align: justify">7,754,000 common shares priced at $0.015 per share for cash proceeds of $116,310 from a private place of common shares</td></tr> </table>   Issues during the year ended September 30, 2019   During the year ended September 30, 2019, the Company issued:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: center">-</td> <td style="text-align: justify">5,475,000 common shares priced at $0.04 per share for cash proceeds of $219,000 from a private placement of common shares; </td></tr> <tr style="vertical-align: top"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">-</td> <td style="text-align: justify">6,306,000 common shares priced at $0.04 per share for cash proceeds of $252,240 from the exercise of 6,306,000 warrants;</td></tr> <tr style="vertical-align: top"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">-</td> <td style="text-align: justify">17,410,000 common shares priced between $0.02 and $0.04 per common share for services with an aggregate value of $949,450. </td></tr> <tr style="vertical-align: top"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">-</td> <td style="text-align: justify">127,000,000 common shares issued as bonus compensation, recorded as an expense to the Company of $5,080,000 (Note 13); and</td></tr> <tr style="vertical-align: top"> <td style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: center">-</td> <td style="text-align: justify">225,184,791 common shares pursuant to the Anti-Dilution Clause (Note 4 and 8), recorded as share issue costs.</td></tr> </table>   Subsequent Issues   None.   Shares to be Issued   As at March 31, 2020, there are 12,817,523 (September 30, 2019 – 12,817,523) common shares to be issued that are accrued for services provided to the Company valued at $477,320 (September 30, 2019– $477,320), of which 10,840,000 (September 30, 2019 – 10,840,000) valued at $416,000 (September 30, 2019 - $416,000) are accrued to management and related parties (see Note 8).   As at March 31, 2020, there are 19,434,333 (September 30, 2019 – 5,598,333) common shares to be issued that are accrued to the seller of Digifonica pursuant to the Anti-Dilution Clause (see Notes 4 and 8).   Warrants   During the year ended September 30, 2019, 6,306,000 common share purchase warrants were exercised to purchase 6,306,000 common shares in the capital stock of the Company at a price of $0.04 per common share.   During the six-month period ended March 31, 2020, the Company issued no new warrants.   As of March 31, 2020, there were no outstanding warrants to be exercised.   The following table summarizes the Company’s share purchase warrant transactions:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number of warrants</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted average exercise price</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">Balance September 30, 2018</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">6,306,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.04</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Issued </td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Exercised</td> <td> </td> <td> </td> <td style="text-align: right">(6,306,000</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">0.04</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">Nil</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> N/A</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Balance September 30, 2019</td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Issued </td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Exercised</td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">Nil</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> N/A</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Balance March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">Nil</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> N/A</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

NOTE 11. STOCK-BASED COMPENSATION   Stock Option Plan   In order to provide incentive to directors, officers, management, employees, consultants and others who provide services to the Company or any subsidiary (the “Service Providers”) to act in the best interests of the Company, and to retain such Service Providers, the Company has in place an incentive Stock Option Plan (the “Plan”) whereby the Company is authorized to issue up to 10% of its issued and outstanding share capital in options to purchase common shares of the Company. The maximum term of options granted under the Plan cannot exceed ten years, with vesting terms determined at the discretion of the Board of Directors.   The following table summarizes the Company’s stock option transactions:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Number of options</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted average exercise price</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Balance September 30, 2018</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">39,850,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">0.058</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Granted </td> <td> </td> <td> </td> <td style="text-align: right">10,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.065</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Cancelled</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Balance September 30, 2019</td> <td> </td> <td> </td> <td style="text-align: right">49,850,000</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">0.060</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Granted </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Cancelled</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Balance March 31, 2020 </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">49,850,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.060</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>   The following table summarizes the stock options outstanding at March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Options Outstanding</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Remaining Contractual Life (Yrs)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Number of Options Currently Exercisable</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 22%; text-align: right">14,000,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.060</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 22%; text-align: right">1.48</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 27%; text-align: right">14,000,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">14,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.060</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.69</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">14,000,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">3,450,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.060</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.82</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,450,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">8,400,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.050</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2.3</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,400,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,000,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.065</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">3.98</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">49,850,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.059</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">2.20</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">39,850,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>   The following assumptions were used for the Black-Scholes valuation of stock options granted during the six-month period ended March 31, 2020: risk-free rate of 0% (2019 – 3.84%), expected life of 0 years (2019 – 5 years), annualized historical volatility of 0% (2019 – 161.7%) and a dividend rate of 0% (2019 – 0%). Expected volatilities are based on historical volatility of the Company’s stock and other factors. The stock options vest on the occurrence of the earlier of a successful defense of the Company’s patents in litigation in Federal Court or a Bonusable Event as defined in Note 12 hereto. The compensation cost that has been charged against income from options vested under the Plan was $nil for the six-month period ended March 31, 2020 (2019 – $nil) as none of the vesting conditions of the options granted during the period were met.   The weighted-average grant-date fair value of options granted during the six-month period ended March 31, 2020 was $nil (2019 - $0.06). The total intrinsic value of options exercised during the period ended March 31, 2020 was $nil (2019 - $nil).

NOTE 12. CONTINGENT LIABILITIES   Patent Litigation   The Company is party to patent and patent-related litigation cases as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">i)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Voip-Pal.com Inc. v. Apple, Inc. (Case No. 2:16-CV-00260) & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp. (Case No. 2:16-CV-00271) in the United States District Court, District of Nevada</td></tr> </table>   In February 2016 the Company filed patent infringement lawsuits in the United States District Court, District of Nevada against Apple, Inc, (Case No. 2:16-CV-00260), Verizon Wireless Services, LLC, Verizon Communications Inc., and AT&T Corp. (Case No. 2:16-CV-00271). These cases are seeking a combined $7,024,377,876 in damages. On May 9, 2016, the lawsuits were officially served to these companies (collectively, the “Defendants”).   In August, 2018, the cases were consolidated under one lawsuit, and transferred to the U.S. District Court for the Northern District of California, where they were renamed as Case Nos. 5:18-cv-06217-LHK and 5:18-cv-06054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter.   On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the US Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision.   Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">ii)</td> <td style="font: 12pt Times New Roman, Times, Serif">Voip-Pal.com Inc. v. Twitter, Inc. (Case No. 2:16-CV-02338) in the United States District Court, District of Nevada</td></tr> </table>   On October 6, 2016, the Company filed a lawsuit in the United States District Court, District of Nevada against Twitter, Inc, (Case No. 2:16- CV-02338) in which Voip-Pal.com alleges infringement of U.S. Patent No. 8,542,815 and its continuation patent, U.S. Patent No. 9,179,005, This case is seeking $3,200,000,000 in damages. On December 28, 2016, the lawsuit was officially served to Twitter, Inc. On February 28, 2018, Twitter filed a motion to transfer its case based on improper venue and the case was subsequently transferred to the U.S. District Court for the Northern District of California, where it was renamed as Case No. 5:18-cv-4523 and consolidated with Case Nos. 5:18-cv-06217-LHK and 5:18-cv-066054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter. On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision.   Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">iii)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Voip-Pal.com Inc. v. Amazon.com, Inc. et al. (Case No. 2:18-CV-01076) in the United States District Court, District of Nevada</td></tr> </table>   In June 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-07020-LHK and consolidated with Case No. 5:18-cv-06216-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">iv)</td> <td style="font: 12pt Times New Roman, Times, Serif">Voip-Pal.com Inc. v. Apple, Inc. et al. (Case No. 2:18-CV-00953) in the United States District Court, District of Nevada</td></tr> </table>   In May 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Apple, Inc., alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-06216-LHK and consolidated with Case No. 5:18-cv-07020. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending.   Subsequent to the six-month period ended March 31, 2020, the following patent litigation cases were filed:   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">v)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">VoIP-Pal.com Inc. v. Facebook, Inc. et al. Case No. 6-20-cv-00267 in the United States District Court, Western District of Texas</td></tr> </table>   In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Facebook, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">vi)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">VoIP-Pal.com Inc. v. Google, LLC fka Google, Inc. Case No. 6-20-cv-00269 in the United States District Court, Western District of Texas.</td></tr> </table>   In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Google, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">vii)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">VoIP-Pal.com Inc. v. Amazon.com, Inc. et al. Case No. 6-20-cv-00272 in the United States District Court, Western District of Texas.</td></tr> </table>   In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">viii)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">VoIP-Pal.com Inc. v. Apple, Inc. Case No. 6-20-cv-00275 in the United States District Court, Western District of Texas.</td></tr> </table>   In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Apple, Inc. alleging infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif">ix)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">VoIP-Pal.com Inc. v. AT&T, Inc. et al. Case No. 6-20-cv-00325 in the United States District Court, Western District of Texas.</td></tr> </table>   In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against AT&T, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">x)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">VoIP-Pal.com Inc. v. Verizon Communications, Inc. et al. Case No. 6-20-cv-00327 in the United States District Court, Western District of Texas.</td></tr> </table>   In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Verizon Communications, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">xi)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Twitter, Inc. VoIP-Pal.com Inc. Case No. 5-20-cv-02397 in the United States District Court, Northern District of California.</td></tr> </table>   In April 2020, Twitter filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement of U.S. Patent No. 10,218,606. The case is pending.   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">xii)</td> <td style="font: 12pt Times New Roman, Times, Serif">Apple, Inc. v. VoIP-Pal.com Inc. Case No. 5:20-cv-02460 in the United States District Court, Northern District of California.</td></tr> </table>   In April 2020, Apple filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement and invalidity of U.S. Patent Nos. 9,935,872 and 10,218,606. The case is pending.   Inter Partes Reviews   In additional legal actions related to the above cases, several of the Company’s patents have been subject to challenge in Inter Partes Review (“IPR”) petitions filed before the Patent Trial and Appeal Board (“PTAB”) of the United States Patent and Trademark Office (“USPTO”). An IPR is a post-grant patent review process allowing the PTAB to consider the validity of issued patents. There are no damages awarded, but a portion or all of a patent’s claims instituted for IPR may be invalidated as a result of the review.   Through 2016 and 2017, eight IPRs filed against Patents No. 8,542,815 and No. 9,179,005 by either Apple Inc., AT&T Inc. or Unified Patents Inc. as Petitioner(s) were resolved by the PTAB by denial of their institution. Subsequent to those rulings, in December 2017, Apple filed a post-judgment motion in IPR2016-01198 and IPR2016-01201, seeking invalidation of the challenged claims as sanctions against the Company for its having participated in ex parte communications during the PTAB proceedings.   During the year ended September 30, 2019, on December 21, 2018, the PTAB ruled on Apple’s sanctions motion, declining to grant Apple’s request to invalidate the challenged claims and declining to grant Apple’s request for entirely new proceedings to replace the existing panel of judges with a new panel or with judges that would consider any request for rehearing by Apple as a sanction against VoIP-Pal. On January 23, 2019, Apple appealed the PTAB’s ruling to the U.S. Court of Appeals for the Federal Circuit. The appeal remains pending.   During the year ended September 30, 2019, Apple Inc. petitioned the PTAB to have an additional four IPRs instituted against the Company’s patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2.   During the six-month period ended March 31, 2020, all four Apple petitions were denied institution by the PTAB.   Non-Patent Litigation   The Company is party to the following non-patent litigation case:   <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px">i)</td> <td style="font: 12pt Times New Roman, Times, Serif">Locksmith Financial Corporation, Inc. et al. (Plaintiff) v Voip-Pal.com Inc. et al. (Defendant(s)) (Case No A-15-717491-C) filed in Clark County District Court </td></tr> </table>   On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000. The Company resolved to freeze said common shares as the Company believes that the shares were issued as settlement of a line of credit that the Company believes to have been legally unsupported. The Plaintiff alleged that the freeze and the Company’s actions constituted fraud and a breach of securities laws. The Defendant denied any wrongdoing.   In August, 2019, the case was heard in Nevada District Court in a jury trial. In a judgment rendered August 26, 2019, the jury ruled that certain of the Defendants (namely the directors of the Company in 2014) had breached their fiduciary duty to the shareholder and awarded monetary relief to the Plaintiff in the amount of $355,000, plus pre-judgment interest in the amount of $91,306. On a concurrent counter-claim, the jury found a claim of Unjust Enrichment against Third-Party Plaintiff TK Investment, Ltd. to be unsubstantiated and awarded monetary relief to the Third-Party Plaintiff of $84,000 plus pre-judgment interest of $3,459.   During the six-month period ended March 31, 2020, the Plaintiff and the Defendant waived their rights to appeal in this case. Following such waiver, both of the above-noted judgments and accrued interest were paid in full.    Performance Bonus Payable   In 2016, the board of directors authorized the Company to provide a performance bonus (the “Performance Bonus”) of up to 3% of the capital stock of the Company by way of the issuance of Common shares from its treasury to an as yet undetermined group of related and non-related parties upon the occurrence of a bonusable event, defined as the successful completion of a sale of the Company or substantially all its assets, or a major licensing transaction. In order to provide maximum flexibility to the Company with respect to determining the level of Performance Bonus payable, and who may qualify to receive a pro-rata share of such a Performance Bonus, the Company authorized full discretion to the Board in making such determinations.   During the year ended September 30, 2019, the board of directors authorized the increase of the Performance Bonus to up to 10% of the capital stock of the Company. Concurrently, the directors authorized 66.67% of the Performance Bonus to be issued in an advance payment of an aggregate 127,000,000 Common shares (“Bonus Shares”) (Note 10) to a group of related and non-related parties, which included members of management, a director and several consultants. 94,000,000 of the Bonus Shares are restricted from trading under Rule 144 and are also subject to voluntary lock-up agreements, pursuant to which they cannot be traded, pledged, hypothecated, transferred or sold by the holders until such time as the Company has met the requirements of the bonusable event as described above.   As at March 31, 2020, no bonusable event had occurred and there was no Performance Bonus payable.

Principles of Consolidation   These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities.

Use of Estimates   The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates.

Cash   Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490).

Fixed Assets   Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years.

Intangible Assets   Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets.   The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.

Fair Value of Financial Instruments   FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.   The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount.   Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income.   U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value:   Level 1: Quoted prices in active markets for identical assets and liabilities.   Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.   Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities.   The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019.   The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature.

Income Taxes   Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not.   The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.

Loss per Common Share   Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method.   For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding.

Derivatives   We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities. All derivative instruments are recognized in the consolidated financial statements and measured at fair value regardless of the purpose or intent for holding them. We determine fair value of warrants and other option type instruments based on option pricing models. The changes in fair value of these instruments are recorded in income or expense.

Stock-based compensation   The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance.   The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete.   The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period.

Concentrations of Credit Risk   The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit.

Recent Accounting Pronouncements and Adoption   In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment.   In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements.   In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 50%">Office furniture & computers</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 22%; text-align: right">11,917</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 22%; text-align: right">11,917</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated depreciation</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(1,505</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(752</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Net book value</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">10,412</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">11,165</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

A summary of intangible assets as of March 31, 2020 and September 30, 2019 is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">September 30, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">VoIP Intellectual property and patents</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">1,552,416</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">1,552,416</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Accumulated amortization</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(842,166</td> <td style="padding-bottom: 1.5pt">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(773,066</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Net book value</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">710,250</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">779,350</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2019</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%">Management fees paid or accrued to the CEO</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">72,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">72,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Management fees paid or accrued to the CFO</td> <td> </td> <td> </td> <td style="text-align: right">59,247</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">43,200</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Management fees paid or accrued to the President</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt">Fees paid or accrued to Directors</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">18,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">36,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">149,247</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">181,200</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

The following table summarizes the Company’s share purchase warrant transactions:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Number of warrants</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Weighted average exercise price</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">Balance September 30, 2018</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right">6,306,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.04</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Issued </td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Exercised</td> <td> </td> <td> </td> <td style="text-align: right">(6,306,000</td> <td>)</td> <td> </td> <td> </td> <td style="text-align: right">0.04</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">Nil</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> N/A</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Balance September 30, 2019</td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Issued </td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Exercised</td> <td> </td> <td> </td> <td style="text-align: right">Nil</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> N/A</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Expired</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">Nil</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> N/A</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Balance March 31, 2020</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">Nil</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"> N/A</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

The following table summarizes the Company’s stock option transactions:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Number of options</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> Weighted average exercise price</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%">Balance September 30, 2018</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right">39,850,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 16%; text-align: right">0.058</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt">Granted </td> <td> </td> <td> </td> <td style="text-align: right">10,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.065</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Cancelled</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Balance September 30, 2019</td> <td> </td> <td> </td> <td style="text-align: right">49,850,000</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">0.060</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt">Granted </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt">Cancelled</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt">Balance March 31, 2020 </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">49,850,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.060</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

The following table summarizes the stock options outstanding at March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Options Outstanding</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Exercise Price</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Remaining Contractual Life (Yrs)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Number of Options Currently Exercisable</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 22%; text-align: right">14,000,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 18%; text-align: right">0.060</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 22%; text-align: right">1.48</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 27%; text-align: right">14,000,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">14,000,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.060</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.69</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">14,000,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right">3,450,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.060</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1.82</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,450,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right">8,400,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">0.050</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2.3</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">8,400,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">10,000,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.065</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">3.98</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">-</td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">49,850,000</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">0.059</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">2.20</td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">39,850,000</td> <td style="padding-bottom: 1.5pt"> </td></tr> </table>

P7Y

No potentially dilutive securities included in the calculation of weighted-average common shares outstanding

250000

1.00

800000

389023561

0.40

11917

1505

752

P12Y

1552416

842166

773066

7754000

1650000

5475000

6306000

95832000

96000

1443000

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1000000

0.001

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0.04

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P2Y2M12D

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P1Y9M25D

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Voip-Pal.com Inc.

Locksmith Financial Corporation, Inc.

Voip-Pal.com Inc.

Apple, Inc. & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp.

Twitter, Inc.

Voip-Pal.com Inc.

Amazon.com, Inc.

Apple, Inc.

No. 8,542,815

No. 9,179,005

Petitioned the PTAB to have an additional four IPRs instituted against the Company's patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2.

On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000.

7024377876

3200000000

355000

84000

91306

3459

0.6667 0.03 127000000 94000000

0.00

0.0384

P0Y

P5Y

0.00

1.617

0.00

0.06

0.10 1977131592 false

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Disclosure - Contingent Liabilities (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 vplm-20200331_cal.xml XBRL CALCULATION FILE EX-101.DEF 8 vplm-20200331_def.xml XBRL DEFINITION FILE EX-101.LAB 9 vplm-20200331_lab.xml XBRL LABEL FILE Equity Components [Axis] Common Shares [Member] Additional Paid-in Capital [Member] Deficit [Member] Property, Plant and Equipment, Type [Axis] Furniture and Computers [Member] Collaborative Arrangement and Arrangement Other than Collaborative [Axis] Share Purchase Agreement [Member] Title of Individual [Axis] Chief Financial Officer [Member] Seller of Digifonica [Member] Chief Executive Officer [Member] President [Member] Directors [Member] Class of Stock [Axis] Convertible Preferred Stock [Member] Sale of Stock [Axis] Private Placement [Member] Statistical Measurement [Axis] Minimum [Member] Maximum [Member] Scenario [Axis] Share to be Issued [Member] Related Party [Axis] Management and Related Parties [Member] Warrant [Member] Award Type [Axis] Stock Option Plan [Member] Exercise Price Range [Axis] Range 1 [Member] Range 2 [Member] Range 3 [Member] Range 4 [Member] Range 5 [Member] Litigation Case [Axis] Apple Inc, Verizon Wireless Services LLC, Verizon Communications Inc, AT&T Corp [Member] Twitter, Inc [Member] Amazon.com, Inc [Member] Apple Inc [Member] Apple Inc., At&T Inc. [Member] Locksmith Financial Corporation, Inc [Member] State Case [Member] Third-Party Plaintiff [Member] Board of Directors [Member] Director and Several Consultants [Member] Officers and Directors [Member] Common Stock [Member] Shares to be Issued Value [Member] Additional Paid-In Capital [Member] Restricted from Trading Under Rule 144 [Member] Cover [Abstract] Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Flag Entity Emerging Growth Company Entity Shell Company Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS CURRENT Cash Prepaid expense Retainer (Note 5) TOTAL CURRENT ASSETS NON-CURRENT Fixed assets (Note 6) Intellectual VoIP communications patent properties, net (Note 7) TOTAL ASSETS LIABILITIES CURRENT Accounts payable and accrued liabilities (Note 8) TOTAL LIABILITIES STOCKHOLDERS' EQUITY SHARE CAPITAL (Note 10) ADDITIONAL PAID-IN CAPITAL (Note 10) SHARES TO BE ISSUED (Note 10) DEFICIT TOTAL STOCKHOLDERS' EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY Income Statement [Abstract] EXPENSES Amortization (Note 6 & 7) Officers and Directors fees (Note 8) Legal fees (Note 8) Office & general Patent consulting fees Professional fees & services (Note 8) Stock-based compensation (Note 11) Total expenses NET LOSS AND COMPREHENSIVE LOSS FOR THE PERIOD Basic and diluted loss per common share Weighted-average number of common shares outstanding: Basic and diluted Statement of Cash Flows [Abstract] Cash Flows used in Operating Activities Loss for the period Add items not affecting cash: Stock-based compensation Shares issued for services Amortization Changes in non-cash working capital: Retainer Accounts payable and accrued liabilities Prepaid expense Cash Flows Used in Operations Cash Flows used in Investing Activities Acquisition of fixed assets Cash Flows Used in Investing Activities Cash Flows from Financing Activities Proceeds from private placement Proceeds from warrant exercise Cash Flows Provided by Financing Activities Increase / (Decrease) in cash Cash, beginning of the period Cash, end of the period Statement [Table] Statement [Line Items] Balance Balance, shares Shares issued for private placement Shares issued for private placement, shares Shares issued for warrant exercise Shares issued for warrant exercise, shares Shares issued for services Shares issued for services, shares Shares issued for bonus compensation (Note 11) Shares issued for bonus compensation (Note 11), shares Shares issued for Anti-Dilution Clause (Notes 4,8 & 10) Shares issued for Anti-Dilution Clause (Notes 4,8 & 10), shares Balance Balance, shares Organization, Consolidation and Presentation of Financial Statements [Abstract] Nature and Continuance of Operations Accounting Policies [Abstract] Basis of Presentation Significant Accounting Policies Business Combinations [Abstract] Purchase of Digifonica Retainer Retainer Property, Plant and Equipment [Abstract] Fixed Assets Goodwill and Intangible Assets Disclosure [Abstract] Intangible Assets Related Party Transactions [Abstract] Related Party Transactions and Key Management Compensation Supplemental Cash Flow Elements [Abstract] Supplemental Cash Flow Information Equity [Abstract] Share Capital Share-based Payment Arrangement [Abstract] Stock-Based Compensation Commitments and Contingencies Disclosure [Abstract] Contingent Liabilities Principles of Consolidation Use of Estimates Cash Fixed Assets Intangible Assets Fair Value of Financial Instruments Income Taxes Loss Per Common Share Derivatives Stock-based Compensation Concentrations of Credit Risk Recent Accounting Pronouncements and Adoption Schedule of Fixed Assets Schedule of Intangible Assets Schedule of Compensation Paid or Accrued to Key Management for Services Schedule of Share Purchase Warrant Transactions Schedule of Stock Options Transactions Schedule of Stock Options Outstanding Accumulated deficit Long-Lived Tangible Asset [Axis] Property, plant and equipment, useful life Earnings per share, potentially dilutive securities Cash, FDIC insured amount Business acquisition, percentage of ownership acquired Business combination, cash transferred Business acquisition, equity interest issued, number of shares Anti-dilution clause, percentage of ownership Prepaid retainers, value Office furniture & computers Accumulated depreciation Net book value Finite-lived Intangible asset, useful life VoIP Intellectual property and patents Accumulated amortization Net book value EX-101.PRE 10 vplm-20200331_pre.xml XBRL PRESENTATION FILE XML 11 R2.htm IDEA: XBRL DOCUMENT

Interim Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
CURRENT
Cash	$ 356,760	$ 960,490
Prepaid expense	13,750	19,500
Retainer (Note 5)	122,594	797,681
TOTAL CURRENT ASSETS	493,104	1,777,671
NON-CURRENT
Fixed assets (Note 6)	10,412	11,165
Intellectual VoIP communications patent properties, net (Note 7)	710,250	779,350
TOTAL ASSETS	1,213,766	2,568,186
CURRENT
Accounts payable and accrued liabilities (Note 8)	410,845	836,938
TOTAL LIABILITIES	410,845	836,938
STOCKHOLDERS' EQUITY
SHARE CAPITAL (Note 10)	1,453,598	1,432,844
ADDITIONAL PAID-IN CAPITAL (Note 10)	51,968,336	51,542,780
SHARES TO BE ISSUED (Note 10)	477,320	477,320
DEFICIT	(53,096,333)	(51,721,696)
TOTAL STOCKHOLDERS' EQUITY	802,921	1,731,248
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,213,766	$ 2,568,186

XML 12 R19.htm IDEA: XBRL DOCUMENT

Fixed Assets (Tables)

6 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

Schedule of Fixed Assets

A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows:

	March 31, 2020			September 30, 2019
Office furniture & computers	$	11,917		$	11,917
Accumulated depreciation		(1,505	)		(752	)
Net book value	$	10,412		$	11,165

XML 13 R6.htm IDEA: XBRL DOCUMENT

Nature and Continuance of Operations

6 Months Ended

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature and Continuance of Operations

NOTE 1. NATURE AND CONTINUANCE OF OPERATIONS

XML 14 R15.htm IDEA: XBRL DOCUMENT

Share Capital

6 Months Ended

Mar. 31, 2020

Equity [Abstract]

Share Capital

NOTE 10. SHARE CAPITAL

Capital Stock Authorized and Issued:

-	3,000,000,000 (September 30, 2019 – 3,000,000,000) common voting shares authorized with a par value of $0.001 each, of which 1,977,131,592 (September 30, 2019 – 1,956,377,592) shares are issued.

-	1,000,000 convertible preferred shares authorized with a par value of $0.01 each, of which nil (2019 – nil) shares are issued.

Issues during the six-month period ended March 31, 2020

During the six-month period ended March 31, 2020, the Company issued:

-	13,000,000 common shares priced at $0.025 per share for services with a value of $330,000; and

-	7,754,000 common shares priced at $0.015 per share for cash proceeds of $116,310 from a private place of common shares

Issues during the year ended September 30, 2019

During the year ended September 30, 2019, the Company issued:

-	5,475,000 common shares priced at $0.04 per share for cash proceeds of $219,000 from a private placement of common shares;

-	6,306,000 common shares priced at $0.04 per share for cash proceeds of $252,240 from the exercise of 6,306,000 warrants;

-	17,410,000 common shares priced between $0.02 and $0.04 per common share for services with an aggregate value of $949,450.

-	127,000,000 common shares issued as bonus compensation, recorded as an expense to the Company of $5,080,000 (Note 13); and

-	225,184,791 common shares pursuant to the Anti-Dilution Clause (Note 4 and 8), recorded as share issue costs.

Subsequent Issues

None.

Shares to be Issued

Warrants

During the six-month period ended March 31, 2020, the Company issued no new warrants.

As of March 31, 2020, there were no outstanding warrants to be exercised.

The following table summarizes the Company’s share purchase warrant transactions:

	Number of warrants			Weighted average exercise price
Balance September 30, 2018		6,306,000		$	0.04
Issued		Nil			N/A
Exercised		(6,306,000	)		0.04
Expired		Nil			N/A
Balance September 30, 2019		Nil			N/A
Issued		Nil			N/A
Exercised		Nil			N/A
Expired		Nil			N/A
Balance March 31, 2020		Nil			N/A

XML 15 R11.htm IDEA: XBRL DOCUMENT

Fixed Assets

6 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

Fixed Assets

NOTE 6. FIXED ASSETS

A summary of the Company’s fixed assets as of March 31, 2020 and September 30, 2019 is as follows:

	March 31, 2020			September 30, 2019
Office furniture & computers	$	11,917		$	11,917
Accumulated depreciation		(1,505	)		(752	)
Net book value	$	10,412		$	11,165

There were no retirements of any fixed assets in the periods presented.

XML 16 R32.htm IDEA: XBRL DOCUMENT

Related Party Transactions and Key Management Compensation - Schedule of Compensation Paid or Accrued to Key Management for Services (Details) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Fees paid or accrued, total	$ 149,247	$ 181,200
Chief Executive Officer [Member]
Fees paid or accrued, total	72,000	72,000
Chief Financial Officer [Member]
Fees paid or accrued, total	59,247	43,200
President [Member]
Fees paid or accrued, total		30,000
Directors [Member]
Fees paid or accrued, total	$ 18,000	$ 36,000

XML 17 R36.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation (Details Narrative) - USD ($)	6 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Risk free interest rate	0.00%	3.84%
Expected life (in years)	0 years	5 years
Expected volatility	0.00%	161.70%
Expected dividend yield	0.00%	0.00%
Stock options granted		$ 0.06
Stock options exercised
Stock Option Plan [Member]
Options to purchase common shares	10.00%

XML 19 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 20 R27.htm IDEA: XBRL DOCUMENT

Retainer (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Retainer
Prepaid retainers, value	$ 122,594	$ 797,681

XML 21 R23.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation (Tables)

6 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [Abstract]

Schedule of Stock Options Transactions

The following table summarizes the Company’s stock option transactions:

	Number of options		Weighted average exercise price
Balance September 30, 2018		39,850,000	$	0.058
Granted		10,000,000		0.065
Cancelled		-		-
Balance September 30, 2019		49,850,000	$	0.060
Granted		-		-
Cancelled		-		-
Balance March 31, 2020		49,850,000	$	0.060

Schedule of Stock Options Outstanding

The following table summarizes the stock options outstanding at March 31, 2020:

Options Outstanding		Exercise Price		Remaining Contractual Life (Yrs)		Number of Options Currently Exercisable
	14,000,000	$	0.060		1.48		14,000,000
	14,000,000		0.060		1.69		14,000,000
	3,450,000		0.060		1.82		3,450,000
	8,400,000		0.050		2.3		8,400,000
	10,000,000		0.065		3.98		-
	49,850,000	$	0.059		2.20		39,850,000

XML 22 R26.htm IDEA: XBRL DOCUMENT

Purchase of Digifonica (Details Narrative) - Share Purchase Agreement [Member]	1 Months Ended
	Dec. 31, 2013 USD ($) shares
Business acquisition, percentage of ownership acquired	100.00%
Business combination, cash transferred \| $	$ 800,000
Business acquisition, equity interest issued, number of shares \| shares	389,023,561
Anti-dilution clause, percentage of ownership	40.00%

XML 23 R22.htm IDEA: XBRL DOCUMENT

Share Capital (Tables)

6 Months Ended

Mar. 31, 2020

Equity [Abstract]

Schedule of Share Purchase Warrant Transactions

The following table summarizes the Company’s share purchase warrant transactions:

	Number of warrants			Weighted average exercise price
Balance September 30, 2018		6,306,000		$	0.04
Issued		Nil			N/A
Exercised		(6,306,000	)		0.04
Expired		Nil			N/A
Balance September 30, 2019		Nil			N/A
Issued		Nil			N/A
Exercised		Nil			N/A
Expired		Nil			N/A
Balance March 31, 2020		Nil			N/A

XML 24 R14.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information

6 Months Ended

Mar. 31, 2020

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

NOTE 9. SUPPLEMENTAL CASH FLOW INFORMATION

During the period ended March 31, 2020, the Company paid $3,459 (2019 - $nil) in interest and $nil (2019 - $nil) in income taxes.

There were no non-cash investing or financing transactions during the period ended March 31, 2020.

XML 25 R10.htm IDEA: XBRL DOCUMENT

Retainer

6 Months Ended

Mar. 31, 2020

Retainer

Retainer

NOTE 5. RETAINER

XML 26 R18.htm IDEA: XBRL DOCUMENT

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities.
Use of Estimates	Use of Estimates The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates.
Cash	Cash Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490).
Fixed Assets	Fixed Assets Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years.
Intangible Assets	Intangible Assets Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets. The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.
Fair Value of Financial Instruments	Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount. Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income. U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets and liabilities. Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019. The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature.
Income Taxes	Income Taxes Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not. The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.
Loss Per Common Share	Loss per Common Share Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method. For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding.
Derivatives	Derivatives We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities. All derivative instruments are recognized in the consolidated financial statements and measured at fair value regardless of the purpose or intent for holding them. We determine fair value of warrants and other option type instruments based on option pricing models. The changes in fair value of these instruments are recorded in income or expense.
Stock-based Compensation	Stock-based compensation The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance. The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete. The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit.
Recent Accounting Pronouncements and Adoption	Recent Accounting Pronouncements and Adoption In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment. In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements. In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

XML 27 R3.htm IDEA: XBRL DOCUMENT

Interim Consolidated Statements of Loss and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
EXPENSES
Amortization (Note 6 & 7)	$ 35,114	$ 34,737	$ 69,853	$ 69,476
Officers and Directors fees (Note 8)	67,167	155,729	149,247	446,329
Legal fees (Note 8)	165,614	288,635	542,552	526,043
Office & general	18,436	77,542	61,699	151,829
Patent consulting fees	4,653	33,800	12,960	77,475
Professional fees & services (Note 8)	109,226	161,551	538,326	272,245
Stock-based compensation (Note 11)				5,080,000
Total expenses	400,210	751,994	1,374,637	6,623,397
NET LOSS AND COMPREHENSIVE LOSS FOR THE PERIOD	$ (400,210)	$ (751,994)	$ (1,374,637)	$ (6,623,397)
Basic and diluted loss per common share	$ 0.00	$ 0.00	$ (0.00)	$ (0.00)
Weighted-average number of common shares outstanding:
Basic and diluted	1,972,791,881	1,950,139,362	1,967,137,229	1,819,762,248

XML 28 R7.htm IDEA: XBRL DOCUMENT

Basis of Presentation

6 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Basis of Presentation

NOTE 2. BASIS OF PRESENTATION

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

XML 29 R33.htm IDEA: XBRL DOCUMENT

Supplemental Cash Flow Information (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Interest paid, net	$ 3,459
Income taxes paid

XML 30 R37.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation - Schedule of Stock Options Transactions (Details) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Beginning balance, Number of Options	49,850,000	39,850,000
Granted, Number of Options		10,000,000
Cancelled, Number of Options
Ending balance, Number of Options	49,850,000	49,850,000
Beginning balance, Weighted Average Exercise Price	$ 0.060	$ 0.058
Granted, Weighted Average Exercise Price		0.065
Cancelled, Weighted Average Exercise Price
Ending balance, Weighted Average Exercise Price	$ 0.059	$ 0.060

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Fixed Assets - Schedule of Fixed Assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Office furniture & computers	$ 11,917	$ 11,917
Accumulated depreciation	(1,505)	(752)
Net book value	$ 10,412	$ 11,165

XML 33 R24.htm IDEA: XBRL DOCUMENT

Nature and Continuance of Operations (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (53,096,333)	$ (51,721,696)

XML 34 R20.htm IDEA: XBRL DOCUMENT

Intangible Assets (Tables)

6 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets

A summary of intangible assets as of March 31, 2020 and September 30, 2019 is as follows:

	March 31, 2020			September 30, 2019
VoIP Intellectual property and patents	$	1,552,416		$	1,552,416
Accumulated amortization		(842,166	)		(773,066	)
Net book value	$	710,250		$	779,350

XML 35 R31.htm IDEA: XBRL DOCUMENT

Related Party Transactions and Key Management Compensation (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended			12 Months Ended	30 Months Ended
	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Mar. 31, 2020
Shares issued during period, shares				7,754,000
Fees paid or accrued, total				$ 149,247		$ 181,200
Shares issued for services	$ 330,000	$ 96,500	$ 307,500	330,000	$ 545,450		$ 949,450
Accounts payable and accrued liabilities				410,845	836,938		$ 836,938	$ 410,845
Shares pursuant to anti-dilution clause							225,184,791
Chief Financial Officer [Member]
Fees paid or accrued, total				$ 59,247		$ 43,200
Seller of Digifonica [Member]
Shares pursuant to anti-dilution clause						225,184,791
Shares accrued during period, shares				19,434,333		5,598,333
Officers and Directors [Member]
Accounts payable and accrued liabilities				$ 270,000	180,000		$ 180,000	270,000
Share to be Issued [Member]
Shares issued for services						$ 72,000
Shares to be issued for unpaid director fees							$ 416,000	$ 416,000
Common Shares [Member]
Shares issued during period, shares						1,650,000	6,306,000
Shares issued during period, value						$ 96,000
Fees paid or accrued, total				90,000
Shares issued for services	$ 13,000	$ 1,062	$ 12,238		$ 4,110
Common Shares [Member] \| Share to be Issued [Member]
Shares issued for services				$ 477,320			$ 477,320

XML 36 R35.htm IDEA: XBRL DOCUMENT

Share Capital - Schedule of Share Purchase Warrant Transactions (Details) - Warrant [Member] - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Number of Shares Subject to Warrants, Outstanding, beginning balance		6,306,000
Number of Shares Subject to Warrants Outstanding, Issued
Number of Shares Subject to Warrants Outstanding, Exercised		(6,306,000)
Number of Shares Subject to Warrants Outstanding, Expired
Number of Shares Subject to Warrants, Outstanding, ending balance
Weighted avg. Exercise Price, beginning balance		$ 0.04
Weighted avg. Exercise Price, Issued
Weighted avg. Exercise Price, exercised		0.04
Weighted avg. Exercise Price, expired
Weighted avg. Exercise Price, ending balance

XML 37 R39.htm IDEA: XBRL DOCUMENT

Contingent Liabilities (Details Narrative)				1 Months Ended			6 Months Ended	12 Months Ended
Contingent Liabilities (Details Narrative)	Aug. 26, 2019 USD ($)	Oct. 06, 2016 USD ($)	Mar. 24, 2014 USD ($) shares	Jun. 30, 2018 Integer	May 31, 2018 Integer	Feb. 29, 2016 USD ($)	Mar. 31, 2020 shares	Sep. 30, 2019 shares	Sep. 30, 2017	Sep. 30, 2016
Shares issued during period, shares \| shares							7,754,000
Board of Directors [Member]
Performance bonus percent								66.67%		3.00%
Authorized the increase of performance bonus								10.00%
Director and Several Consultants [Member]
Bonus shares \| shares								127,000,000
Director and Several Consultants [Member] \| Restricted from Trading Under Rule 144 [Member]
Bonus shares \| shares								94,000,000
Apple Inc, Verizon Wireless Services LLC, Verizon Communications Inc, AT&T Corp [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Apple, Inc. & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp.
Legal suit, description							In February 2016 the Company filed patent infringement lawsuits in the United States District Court, District of Nevada against Apple, Inc, (Case No. 2:16-CV-00260), Verizon Wireless Services, LLC, Verizon Communications Inc., and AT&T Corp. (Case No. 2:16-CV-00271). These cases are seeking a combined $7,024,377,876 in damages. On May 9, 2016, the lawsuits were officially served to these companies (collectively, the "Defendants").
Damages sought value						$ 7,024,377,876
Twitter, Inc [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Twitter, Inc.
Legal suit, description							On October 6, 2016, the Company filed a lawsuit in the United States District Court, District of Nevada against Twitter, Inc, (Case No. 2:16- CV-02338) in which Voip-Pal.com alleges infringement of U.S. Patent No. 8,542,815 and its continuation patent, U.S. Patent No. 9,179,005, This case is seeking $3,200,000,000 in damages. On December 28, 2016, the lawsuit was officially served to Twitter, Inc.
Damages sought value		$ 3,200,000,000
Amazon.com, Inc [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Amazon.com, Inc.
Legal suit, description				In June 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549.
Number of patents alleging infringement \| Integer				4
Apple Inc [Member]
Name of Plaintiff							Voip-Pal.com Inc.
Name of Defendant							Apple, Inc.
Legal suit, description					In May 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Apple, Inc., alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549.			Petitioned the PTAB to have an additional four IPRs instituted against the Company's patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2.
Number of patents alleging infringement \| Integer					4
Apple Inc., At&T Inc. [Member]
Legal suit, description									No. 9,179,005	No. 8,542,815
Locksmith Financial Corporation, Inc [Member]
Name of Plaintiff							Locksmith Financial Corporation, Inc.
Name of Defendant							Voip-Pal.com Inc.
Legal suit, description							On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000.
Shares issued during period, shares \| shares			95,832,000
Number of issued shares value			$ 1,443,000
State Case [Member]
Amount awarded monetary relief to the Plaintiff	$ 355,000
Interest amount	91,306
State Case [Member] \| Third-Party Plaintiff [Member]
Amount awarded monetary relief to the Plaintiff	84,000
Interest amount	$ 3,459

XML 38 R16.htm IDEA: XBRL DOCUMENT

Stock-Based Compensation

6 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [Abstract]

Stock-Based Compensation

NOTE 11. STOCK-BASED COMPENSATION

Stock Option Plan

The following table summarizes the Company’s stock option transactions:

	Number of options		Weighted average exercise price
Balance September 30, 2018		39,850,000	$	0.058
Granted		10,000,000		0.065
Cancelled		-		-
Balance September 30, 2019		49,850,000	$	0.060
Granted		-		-
Cancelled		-		-
Balance March 31, 2020		49,850,000	$	0.060

The following table summarizes the stock options outstanding at March 31, 2020:

Options Outstanding		Exercise Price		Remaining Contractual Life (Yrs)		Number of Options Currently Exercisable
	14,000,000	$	0.060		1.48		14,000,000
	14,000,000		0.060		1.69		14,000,000
	3,450,000		0.060		1.82		3,450,000
	8,400,000		0.050		2.3		8,400,000
	10,000,000		0.065		3.98		-
	49,850,000	$	0.059		2.20		39,850,000

XML 39 R9.htm IDEA: XBRL DOCUMENT

Purchase of Digifonica

6 Months Ended

Mar. 31, 2020

Business Combinations [Abstract]

Purchase of Digifonica

NOTE 4. PURCHASE OF DIGIFONICA

XML 40 R12.htm IDEA: XBRL DOCUMENT

Intangible Assets

6 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

NOTE 7. INTANGIBLE ASSETS

	March 31, 2020			September 30, 2019
VoIP Intellectual property and patents	$	1,552,416		$	1,552,416
Accumulated amortization		(842,166	)		(773,066	)
Net book value	$	710,250		$	779,350

There were no disposals of any intangible assets in the periods presented.

XML 41 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	May 12, 2020
Cover [Abstract]
Entity Registrant Name	Voip-pal.com Inc
Entity Central Index Key	0001410738
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,977,131,592
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

XML 42 R5.htm IDEA: XBRL DOCUMENT

Interim Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Shares to be Issued Value [Member]	Additional Paid-In Capital [Member]	Deficit [Member]	Total
Balance at Sep. 30, 2018	$ 1,276,653	$ 477,320	$ 45,198,281	$ (42,648,364)	$ 4,303,890
Balance, shares at Sep. 30, 2018	1,575,001,801
Shares issued for private placement	$ 2,250		87,750		90,000
Shares issued for private placement, shares	2,250,000
Shares issued for warrant exercise	$ 6,306		245,934		252,240
Shares issued for warrant exercise, shares	6,306,000
Shares issued for services	$ 12,238	18,000	277,262		307,500
Shares issued for services, shares	12,237,500
Shares issued for bonus compensation (Note 11)	$ 127,000		4,953,000		5,080,000
Shares issued for bonus compensation (Note 11), shares	127,000,000
Shares issued for Anti-Dilution Clause (Notes 4,8 & 10)
Shares issued for Anti-Dilution Clause (Notes 4,8 & 10), shares	225,184,791
Loss for the period				(5,871,403)	(5,871,403)
Balance at Dec. 31, 2018	$ 1,424,447	495,320	50,762,227	(48,519,767)	4,162,227
Balance, shares at Dec. 31, 2018	1,947,980,092
Balance at Sep. 30, 2018	$ 1,276,653	477,320	45,198,281	(42,648,364)	4,303,890
Balance, shares at Sep. 30, 2018	1,575,001,801
Loss for the period					(6,623,397)
Balance at Mar. 31, 2019	$ 1,428,734	549,320	50,929,440	(49,271,761)	3,635,733
Balance, shares at Mar. 31, 2019	1,952,267,592
Balance at Sep. 30, 2018	$ 1,276,653	477,320	45,198,281	(42,648,364)	4,303,890
Balance, shares at Sep. 30, 2018	1,575,001,801
Shares issued for services					$ 949,450
Shares issued for services, shares					17,410,000
Shares issued for bonus compensation (Note 11), shares	127,000,000
Balance at Sep. 30, 2019	$ 1,432,844	477,320	51,542,780	(51,721,696)	$ 1,731,248
Balance, shares at Sep. 30, 2019	1,956,377,592
Balance at Dec. 31, 2018	$ 1,424,447	495,320	50,762,227	(48,519,767)	4,162,227
Balance, shares at Dec. 31, 2018	1,947,980,092
Shares issued for private placement	$ 3,225		125,775		129,000
Shares issued for private placement, shares	3,225,000
Shares issued for services	$ 1,062	54,000	41,438		96,500
Shares issued for services, shares	1,062,500
Loss for the period				(751,994)	(751,994)
Balance at Mar. 31, 2019	$ 1,428,734	549,320	50,929,440	(49,271,761)	3,635,733
Balance, shares at Mar. 31, 2019	1,952,267,592
Shares issued for services	$ 4,110	(72,000)	613,340		545,450
Shares issued for services, shares	4,110,000
Loss for the period				(2,449,935)	(2,449,935)
Balance at Sep. 30, 2019	$ 1,432,844	477,320	51,542,780	(51,721,696)	1,731,248
Balance, shares at Sep. 30, 2019	1,956,377,592
Shares issued for services	$ 13,000		317,000		330,000
Shares issued for services, shares	13,000,000
Loss for the period				(974,427)	(974,427)
Balance at Dec. 31, 2019	$ 1,445,844	477,320	51,859,780	(52,696,123)	1,086,821
Balance, shares at Dec. 31, 2019	1,969,377,592
Balance at Sep. 30, 2019	$ 1,432,844	477,320	51,542,780	(51,721,696)	1,731,248
Balance, shares at Sep. 30, 2019	1,956,377,592
Shares issued for services					$ 330,000
Shares issued for services, shares					13,000,000
Loss for the period					$ (1,374,637)
Balance at Mar. 31, 2020	$ 1,453,598	477,320	51,968,336	(53,096,333)	802,921
Balance, shares at Mar. 31, 2020	1,977,131,592
Balance at Dec. 31, 2019	$ 1,445,844	477,320	51,859,780	(52,696,123)	1,086,821
Balance, shares at Dec. 31, 2019	1,969,377,592
Shares issued for private placement	$ 7,754		108,556		116,310
Shares issued for private placement, shares	7,754,000
Loss for the period				(400,210)	(400,210)
Balance at Mar. 31, 2020	$ 1,453,598	$ 477,320	$ 51,968,336	$ (53,096,333)	$ 802,921
Balance, shares at Mar. 31, 2020	1,977,131,592

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Sep. 30, 2019

Sep. 30, 2018

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Exercise Price $ 0.060

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Exercise Price $ 0.050

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Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)

Mar. 31, 2020

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

VoIP Intellectual property and patents $ 1,552,416 $ 1,552,416

Accumulated amortization (842,166) (773,066)

Net book value $ 710,250 $ 779,350

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Share Capital (Details Narrative) - USD ($)
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

Dec. 31, 2018

Mar. 31, 2020

Sep. 30, 2019

Mar. 31, 2019

Jun. 30, 2020

Sep. 30, 2019

Common stock, shares authorized 3,000,000,000 3,000,000,000 3,000,000,000 3,000,000,000

Common stock, par value $ 0.001 $ 0.001 $ 0.001 $ 0.001

Common stock, shares issued 1,977,131,592 1,977,131,592 1,956,377,592 1,956,377,592

Shares issued for services during period, shares 13,000,000 17,410,000

Share issued, price per share $ 0.025 $ 0.025

Shares issued for services during period $ 330,000 $ 96,500 $ 307,500 $ 330,000 $ 545,450 $ 949,450

Shares issued during period, shares 7,754,000

Cash proceeds from private placement $ 116,310 $ 219,000

Share based compensation, expense $ 5,080,000

Shares pursuant to anti-dilution clause, shares 225,184,791

Seller of Digifonica [Member]

Shares pursuant to anti-dilution clause, shares 225,184,791

Share to be Issued [Member]

Shares issued for services during period $ 72,000

Minimum [Member]

Share issued, price per share $ 0.02 $ 0.02

Maximum [Member]

Share issued, price per share $ 0.04 0.04

Common Shares [Member]

Shares issued for services during period, shares 13,000,000 1,062,500 12,237,500 4,110,000

Share issued, price per share $ 0.015 $ 0.015 $ 0.04 $ 0.04

Shares issued for services during period $ 13,000 $ 1,062 $ 12,238 $ 4,110

Shares issued during period, shares 1,650,000 6,306,000

Proceeds from issuance of stock $ 252,240

Number of warrant exercised to purchase common shares 6,306,000 6,306,000

Shares issued for bonus compensation, shares 127,000,000 127,000,000

Share based compensation, expense $ 5,080,000

Common Shares [Member] | Share to be Issued [Member]

Shares issued for services during period, shares 12,817,523 12,817,523

Shares issued for services during period $ 477,320 $ 477,320

Common Shares [Member] | Share to be Issued [Member] | Seller of Digifonica [Member]

Shares issued for services during period, shares 19,434,333 5,598,333

Common Shares [Member] | Share to be Issued [Member] | Management and Related Parties [Member]

Shares issued for services during period, shares 10,840,000 10,840,000

Shares issued for services during period $ 416,000 $ 416,000

Common Shares [Member] | Private Placement [Member]

Share issued, price per share $ 0.04 $ 0.04

Shares issued during period, shares 5,475,000

Cash proceeds from private placement $ 219,000

Warrant [Member]

Share issued, price per share $ 0.04 $ 0.04

Number of warrant exercised to purchase common shares 6,306,000 6,306,000

Convertible Preferred Stock [Member]

Common stock, shares authorized 1,000,000 1,000,000

Common stock, par value $ 0.01 $ 0.01

Common stock, shares issued

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Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

Dec. 31, 2018

Mar. 31, 2020

Sep. 30, 2019

Mar. 31, 2019

Sep. 30, 2019

Cash Flows used in Operating Activities

Loss for the period $ (400,210) $ (974,427) $ (751,994) $ (5,871,403) $ (1,374,637) $ (2,449,935) $ (6,623,397)

Add items not affecting cash:

Stock-based compensation 5,080,000

Shares issued for services 330,000 404,000

Amortization 35,114 34,737 69,853 69,476

Changes in non-cash working capital:

Retainer 675,087 (36,386)

Accounts payable and accrued liabilities (426,093) (7,103)

Prepaid expense 5,750 (20,000)

Cash Flows Used in Operations (720,040) (1,133,410)

Cash Flows used in Investing Activities

Acquisition of fixed assets (11,917)

Cash Flows Used in Investing Activities (11,917)

Cash Flows from Financing Activities

Proceeds from private placement 116,310 219,000

Proceeds from warrant exercise 252,240

Cash Flows Provided by Financing Activities 116,310 471,240

Increase / (Decrease) in cash (603,730) (674,087)

Cash, beginning of the period $ 960,490 $ 3,175,523 960,490 2,501,436 3,175,523 $ 3,175,523

Cash, end of the period $ 356,760 $ 2,501,436 $ 356,760 $ 960,490 $ 2,501,436 $ 960,490

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Contingent Liabilities
6 Months Ended

Mar. 31, 2020

Commitments and Contingencies Disclosure [Abstract]

Contingent Liabilities

NOTE 12. CONTINGENT LIABILITIES

Patent Litigation

The Company is party to patent and patent-related litigation cases as follows:

i) Voip-Pal.com Inc. v. Apple, Inc. (Case No. 2:16-CV-00260) & Verizon Wireless Services, LLC, Verizon Communications Inc., AT&T Corp. (Case No. 2:16-CV-00271) in the United States District Court, District of Nevada

In February 2016 the Company filed patent infringement lawsuits in the United States District Court, District of Nevada against Apple, Inc, (Case No. 2:16-CV-00260), Verizon Wireless Services, LLC, Verizon Communications Inc., and AT&T Corp. (Case No. 2:16-CV-00271). These cases are seeking a combined $7,024,377,876 in damages. On May 9, 2016, the lawsuits were officially served to these companies (collectively, the “Defendants”).

In August, 2018, the cases were consolidated under one lawsuit, and transferred to the U.S. District Court for the Northern District of California, where they were renamed as Case Nos. 5:18-cv-06217-LHK and 5:18-cv-06054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter.

On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the US Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision.

Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.

ii) Voip-Pal.com Inc. v. Twitter, Inc. (Case No. 2:16-CV-02338) in the United States District Court, District of Nevada

On October 6, 2016, the Company filed a lawsuit in the United States District Court, District of Nevada against Twitter, Inc, (Case No. 2:16- CV-02338) in which Voip-Pal.com alleges infringement of U.S. Patent No. 8,542,815 and its continuation patent, U.S. Patent No. 9,179,005, This case is seeking $3,200,000,000 in damages. On December 28, 2016, the lawsuit was officially served to Twitter, Inc. On February 28, 2018, Twitter filed a motion to transfer its case based on improper venue and the case was subsequently transferred to the U.S. District Court for the Northern District of California, where it was renamed as Case No. 5:18-cv-4523 and consolidated with Case Nos. 5:18-cv-06217-LHK and 5:18-cv-066054-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘005 and ‘815 patents do not claim patentable subject matter. On March 25, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit. The Federal Circuit affirmed the district court’s decision.

Subsequent to the six-month period ending March 31, 2020, on April 15, 2020, the Company filed a combined petition for rehearing and rehearing en banc, which remains pending.

iii) Voip-Pal.com Inc. v. Amazon.com, Inc. et al. (Case No. 2:18-CV-01076) in the United States District Court, District of Nevada

In June 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-07020-LHK and consolidated with Case No. 5:18-cv-06216-LHK. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending.

iv) Voip-Pal.com Inc. v. Apple, Inc. et al. (Case No. 2:18-CV-00953) in the United States District Court, District of Nevada

In May 2018, the Company filed a lawsuit in the United States District Court, District of Nevada, against Apple, Inc., alleging infringement of U.S. Patent Nos. 9,537,762, 9,813,330, 9,826,002 and 9,948,549. In November 2018, the case was transferred to the U.S. District Court for the Northern District of California, where it was renamed Case No. 5:18-cv-06216-LHK and consolidated with Case No. 5:18-cv-07020. The Defendants filed a Motion to Dismiss the cases, asserting that Voip-Pal’s ‘762, ‘330, ‘002, and ‘549 patents do not claim patentable subject matter. On November 1, 2019, the U.S. District Court for the Northern District of California granted the Defendants’ Motion to Dismiss in all of the cases. The Company appealed the district court decision to the U.S. Court of Appeals for the Federal Circuit and the appeal remains pending.

Subsequent to the six-month period ended March 31, 2020, the following patent litigation cases were filed:

v) VoIP-Pal.com Inc. v. Facebook, Inc. et al. Case No. 6-20-cv-00267 in the United States District Court, Western District of Texas

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Facebook, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

vi) VoIP-Pal.com Inc. v. Google, LLC fka Google, Inc. Case No. 6-20-cv-00269 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Google, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

vii) VoIP-Pal.com Inc. v. Amazon.com, Inc. et al. Case No. 6-20-cv-00272 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Amazon.com, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

viii) VoIP-Pal.com Inc. v. Apple, Inc. Case No. 6-20-cv-00275 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Apple, Inc. alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

ix) VoIP-Pal.com Inc. v. AT&T, Inc. et al. Case No. 6-20-cv-00325 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against AT&T, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

x) VoIP-Pal.com Inc. v. Verizon Communications, Inc. et al. Case No. 6-20-cv-00327 in the United States District Court, Western District of Texas.

In April 2020, the Company filed a lawsuit in the United States District Court, Western District of Texas, against Verizon Communications, Inc. and certain related entities, alleging infringement of U.S. Patent No. 10,218,606. The case is pending.

xi) Twitter, Inc. VoIP-Pal.com Inc. Case No. 5-20-cv-02397 in the United States District Court, Northern District of California.

In April 2020, Twitter filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement of U.S. Patent No. 10,218,606. The case is pending.

xii) Apple, Inc. v. VoIP-Pal.com Inc. Case No. 5:20-cv-02460 in the United States District Court, Northern District of California.

In April 2020, Apple filed a declaratory judgment lawsuit against the Company in the United States District Court, Northern District of California, alleging non-infringement and invalidity of U.S. Patent Nos. 9,935,872 and 10,218,606. The case is pending.

Inter Partes Reviews

In additional legal actions related to the above cases, several of the Company’s patents have been subject to challenge in Inter Partes Review (“IPR”) petitions filed before the Patent Trial and Appeal Board (“PTAB”) of the United States Patent and Trademark Office (“USPTO”). An IPR is a post-grant patent review process allowing the PTAB to consider the validity of issued patents. There are no damages awarded, but a portion or all of a patent’s claims instituted for IPR may be invalidated as a result of the review.

Through 2016 and 2017, eight IPRs filed against Patents No. 8,542,815 and No. 9,179,005 by either Apple Inc., AT&T Inc. or Unified Patents Inc. as Petitioner(s) were resolved by the PTAB by denial of their institution. Subsequent to those rulings, in December 2017, Apple filed a post-judgment motion in IPR2016-01198 and IPR2016-01201, seeking invalidation of the challenged claims as sanctions against the Company for its having participated in ex parte communications during the PTAB proceedings.

During the year ended September 30, 2019, on December 21, 2018, the PTAB ruled on Apple’s sanctions motion, declining to grant Apple’s request to invalidate the challenged claims and declining to grant Apple’s request for entirely new proceedings to replace the existing panel of judges with a new panel or with judges that would consider any request for rehearing by Apple as a sanction against VoIP-Pal. On January 23, 2019, Apple appealed the PTAB’s ruling to the U.S. Court of Appeals for the Federal Circuit. The appeal remains pending.

During the year ended September 30, 2019, Apple Inc. petitioned the PTAB to have an additional four IPRs instituted against the Company’s patents numbered 9,537,762, 9,813,330 B2, 9,826,002 B2, and 9,948,549 B2.

During the six-month period ended March 31, 2020, all four Apple petitions were denied institution by the PTAB.

Non-Patent Litigation

The Company is party to the following non-patent litigation case:

i) Locksmith Financial Corporation, Inc. et al. (Plaintiff) v Voip-Pal.com Inc. et al. (Defendant(s)) (Case No A-15-717491-C) filed in Clark County District Court

On March 24, 2014, the Company resolved to freeze 95,832,000 common shares that were issued to a company controlled by a former director in fiscal 2013 and accounted for at a cost of $1,443,000. The Company resolved to freeze said common shares as the Company believes that the shares were issued as settlement of a line of credit that the Company believes to have been legally unsupported. The Plaintiff alleged that the freeze and the Company’s actions constituted fraud and a breach of securities laws. The Defendant denied any wrongdoing.

In August, 2019, the case was heard in Nevada District Court in a jury trial. In a judgment rendered August 26, 2019, the jury ruled that certain of the Defendants (namely the directors of the Company in 2014) had breached their fiduciary duty to the shareholder and awarded monetary relief to the Plaintiff in the amount of $355,000, plus pre-judgment interest in the amount of $91,306. On a concurrent counter-claim, the jury found a claim of Unjust Enrichment against Third-Party Plaintiff TK Investment, Ltd. to be unsubstantiated and awarded monetary relief to the Third-Party Plaintiff of $84,000 plus pre-judgment interest of $3,459.

During the six-month period ended March 31, 2020, the Plaintiff and the Defendant waived their rights to appeal in this case. Following such waiver, both of the above-noted judgments and accrued interest were paid in full.



Performance Bonus Payable

In 2016, the board of directors authorized the Company to provide a performance bonus (the “Performance Bonus”) of up to 3% of the capital stock of the Company by way of the issuance of Common shares from its treasury to an as yet undetermined group of related and non-related parties upon the occurrence of a bonusable event, defined as the successful completion of a sale of the Company or substantially all its assets, or a major licensing transaction. In order to provide maximum flexibility to the Company with respect to determining the level of Performance Bonus payable, and who may qualify to receive a pro-rata share of such a Performance Bonus, the Company authorized full discretion to the Board in making such determinations.

During the year ended September 30, 2019, the board of directors authorized the increase of the Performance Bonus to up to 10% of the capital stock of the Company. Concurrently, the directors authorized 66.67% of the Performance Bonus to be issued in an advance payment of an aggregate 127,000,000 Common shares (“Bonus Shares”) (Note 10) to a group of related and non-related parties, which included members of management, a director and several consultants. 94,000,000 of the Bonus Shares are restricted from trading under Rule 144 and are also subject to voluntary lock-up agreements, pursuant to which they cannot be traded, pledged, hypothecated, transferred or sold by the holders until such time as the Company has met the requirements of the bonusable event as described above.

As at March 31, 2020, no bonusable event had occurred and there was no Performance Bonus payable.

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Related Party Transactions and Key Management Compensation
6 Months Ended

Mar. 31, 2020

Related Party Transactions [Abstract]

Related Party Transactions and Key Management Compensation

NOTE 8. RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION

The Company compensates certain of its key management personnel to operate its business in the normal course. Key management includes the Company’s executive officers and members of its Board of Directors.

Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes:

March 31, 2020 March 31, 2019

Management fees paid or accrued to the CEO $ 72,000 $ 72,000

Management fees paid or accrued to the CFO 59,247 43,200

Management fees paid or accrued to the President - 30,000

Fees paid or accrued to Directors 18,000 36,000

$ 149,247 $ 181,200

During the six-month period ended March 31, 2020 the Company issued $Nil (2019 – 1,650,000) common shares for a value of $Nil (2019 - $96,000), accrued nil (2019 – nil) common shares to be issued valued at $nil (2019 – $72,000), accrued $90,000 (2019 - $Nil) and paid cash of $59,247 (2019 - $13,200) for key management compensation totaling $149,247 (2019 - $181,200) as shown in the above table. At March 31, 2020, included in accounts payable and accrued liabilities is $270,000 (September 30, 2019 - $180,000) owed to current officers and directors.

As at March 31, 2020, included in shares to be issued is $416,000 (September 30, 2019 - $416,000) for unpaid Director fees. As at March 31, 2020, 19,434,333 (September 30, 2019 – 5,598,333) common shares are accrued to the Seller of Digifonica for the Anti-Dilution Clause. Nil common shares were issued during the six-month period ended March 31, 2020 (2019 – 225,184,791) to the Seller of Digifonica pursuant to the Anti-Dilution Clause (Notes 4 and 10).

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Significant Accounting Policies
6 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Significant Accounting Policies

NOTE 3. SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

These interim consolidated financial statements have been prepared on a consolidated basis and include the accounts of the Company and its wholly owned subsidiary Digifonica. All intercompany transactions and balances have been eliminated. As at March 31, 2020, Digifonica had no activities.

Use of Estimates

The preparation of these interim consolidated financial statements required management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Where estimates have been used, financial results as determined by actual events could differ from those estimates.

Cash

Cash consists of cash on hand, cash held in trust, and monies held in checking and savings accounts. The Company had $356,760 in cash on March 31, 2020 (September 30, 2019 - $960,490).

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation, and depreciated using the straight-line method over their useful lives; Furniture and computers – 7 years.

Intangible Assets

Intangible assets, consisting of VoIP communication patent intellectual properties (IP) are recorded at cost and amortized over the assets estimated life on a straight-line basis. Management considers factors such as remaining life of the patents, technological usefulness and other factors in estimating the life of the assets.

The carrying value of intangible assets are reviewed for impairment by management of the Company at least annually or upon the occurrence of an event which may indicate that the carrying amount may be less than its fair value. If impaired, the Company will write-down such impairment. In addition, the useful life of the intangible assets will be evaluated by management at least annually or upon the occurrence of an event which may indicate that the useful life may have changed.

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement, defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

The Company classifies financial assets and liabilities as held-for-trading, available-for-sale, held-to-maturity, loans and receivables or other financial liabilities depending on their nature. Financial assets and financial liabilities are recognized at fair value on their initial recognition, except for those arising from certain related party transactions which are accounted for at the transferor’s carrying amount or exchange amount.

Financial assets and liabilities classified as held-for-trading are measured at fair value, with gains and losses recognized in net income. Financial assets classified as held-to-maturity, loans and receivables, and financial liabilities other than those classified as held-for-trading are measured at amortized cost, using the effective interest method of amortization. Financial assets classified as available-for-sale are measured at fair value, with unrealized gains and losses being recognized as other comprehensive income until realized, or if an unrealized loss is considered other than temporary, the unrealized loss is recorded in income.

U.S. GAAP establishes a framework for measuring fair value under generally accepted accounting principles and enhances disclosures about fair value measurements. Fair value is defined as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value:

Level 1: Quoted prices in active markets for identical assets and liabilities.

Level 2: Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3: Unobservable inputs supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The fair value of cash is classified as Level 1 at March 31, 2020 and September 30, 2019.

The Company classifies its financial instruments as follows: Cash is classified as held for trading and is measured at fair value. Accounts payable and accrued liabilities are classified as other financial liabilities, and have a fair value approximating their carrying value, due to their short-term nature.



Income Taxes

Deferred income taxes have been provided for temporary differences between financial statement and income tax reporting under the asset and liability method, using expected tax rates and laws that are expected to be in effect when the differences are expected to reverse. A valuation allowance is provided when realization is not considered more likely than not.

The Company’s policy is to classify income tax assessments, if any, for interest expense and for penalties in general and administrative expenses. The Company’s income tax returns are subject to examination by the IRS and corresponding states, generally for three years after they are filed.

Loss per Common Share

Basic loss per share is calculated using the weighted-average number of common shares outstanding during each period. Diluted income per share includes potentially dilutive securities such as outstanding options and warrants outstanding during each period. To calculate diluted loss per share the Company uses the treasury stock method and the If-converted method.

For the period ended March 31, 2020 and the year ended September 30, 2019 there were no potentially dilutive securities included in the calculation of weighted-average common shares outstanding.

Derivatives

We account for derivatives pursuant to ASC 815, Accounting for Derivative Instruments and Hedging Activities. All derivative instruments are recognized in the consolidated financial statements and measured at fair value regardless of the purpose or intent for holding them. We determine fair value of warrants and other option type instruments based on option pricing models. The changes in fair value of these instruments are recorded in income or expense.

Stock-based compensation

The Company recognizes compensation expense for all stock-based payments made to employees, directors and others based on the estimated fair values of its common stock on the date of issuance.

The Company determines the fair value of the share-based compensation payments granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of either the date at which a commitment for performance to earn the equity instrument is reached or the date the performance is complete.

The Company recognizes compensation expense for stock awards with service conditions on a straight-line basis over the requisite service period, which is included in operations. Stock option expense is recognized over the option’s vesting period.

Concentrations of Credit Risk

The Company’s policy is to maintain cash with reputable financial institutions or in retainers with trusted vendors. The Company has at times had cash balances at financial institutions in excess of the Federal Deposit Insurance Corporation (FDIC) Insurance Limit of $250,000, but has not experienced any losses to date as a result. As of March 31, 2020, the Company’s bank operating account balances did not exceed the FDIC Insurance Limit.

Recent Accounting Pronouncements and Adoption

In January 2016, FASB issued an ASU, Subtopic 825-10, to amend certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. Most prominent among the amendments is the requirement for changes in fair value of equity investments, with certain exceptions, to be recognized through profit or loss rather than other comprehensive income. The Company adopted the standard October 1, 2018. There was no impact on the Company’s financial statements from the adoption of this amendment.



Recent Accounting Pronouncements and Adoption (cont’d)

In February 2016 FASB issued ASU No. 2016-02, Leases (Topic 842) which supersedes FASB ASC Topic 840, Leases (Topic 840) and provides principles for the recognition, measurement, presentation, and disclosure of leases for both lessees and the lessors. The new standard requires the lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. The classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than twelve months regardless of classification. Leases with a term of twelve months or less will be accounted for similar to existing guidance for operating leases. The standard is effective for annual periods beginning after December 15, 2018, with early adoption permitted upon issuance. The adoption of this guidance had no material impact on the financial statements.

In June 2016, the FASB issued ASU 2016-13 to replace the incurred loss impairment methodology in current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss credit loss estimates. For trade and other receivables, loans and other financial instruments, the Company will be required to use a forward-looking expected loss model rather than the incurred loss model for recognizing credit losses which reflects losses that are probable. Credit losses relating to available for sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. The new standard will be effective for the Company beginning October 1, 2020, with early adoption permitted. Application of the amendments is through a cumulative-effect adjustment to deficit as of the effective date. The Company is currently assessing the impact of the standard on its consolidated financial statements.

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Significant Accounting Policies (Details Narrative) - USD ($)
6 Months Ended 12 Months Ended

Mar. 31, 2020

Sep. 30, 2019

Cash $ 356,760 $ 960,490

Earnings per share, potentially dilutive securities No potentially dilutive securities included in the calculation of weighted-average common shares outstanding No potentially dilutive securities included in the calculation of weighted-average common shares outstanding

Cash, FDIC insured amount $ 250,000

Furniture and Computers [Member]

Property, plant and equipment, useful life 7 years

X

- Definition
Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section 45
-Paragraph 20
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-Topic 210
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-Topic 946
-SubTopic 210
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Related Party Transactions and Key Management Compensation (Tables)
6 Months Ended

Mar. 31, 2020

Related Party Transactions [Abstract]

Schedule of Compensation Paid or Accrued to Key Management for Services

Compensation paid or accrued to key management for services during the six-month period ended March 31, 2020 includes:

March 31, 2020 March 31, 2019

Management fees paid or accrued to the CEO $ 72,000 $ 72,000

Management fees paid or accrued to the CFO 59,247 43,200

Management fees paid or accrued to the President - 30,000

Fees paid or accrued to Directors 18,000 36,000

$ 149,247 $ 181,200

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Intangible Assets (Details Narrative)
6 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Finite-lived Intangible asset, useful life 12 years

X

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Stock-Based Compensation - Schedule of Stock Options Outstanding (Details) - $ / shares	6 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2018
Options Outstanding	49,850,000	49,850,000	39,850,000
Exercise Price	$ 0.059	$ 0.060	$ 0.058
Remaining Contractual Life (Yrs)	2 years 2 months 12 days
Number of Options Currently Exercisable	39,850,000
Range 1 [Member]
Options Outstanding	14,000,000
Exercise Price	$ 0.060
Remaining Contractual Life (Yrs)	1 year 5 months 23 days
Number of Options Currently Exercisable	14,000,000
Range 2 [Member]
Options Outstanding	14,000,000
Exercise Price	$ 0.060
Remaining Contractual Life (Yrs)	1 year 8 months 9 days
Number of Options Currently Exercisable	14,000,000
Range 3 [Member]
Options Outstanding	3,450,000
Exercise Price	$ 0.060
Remaining Contractual Life (Yrs)	1 year 9 months 25 days
Number of Options Currently Exercisable	3,450,000
Range 4 [Member]
Options Outstanding	8,400,000
Exercise Price	$ 0.050
Remaining Contractual Life (Yrs)	2 years 3 months 19 days
Number of Options Currently Exercisable	8,400,000
Range 5 [Member]
Options Outstanding	10,000,000
Exercise Price	$ 0.065
Remaining Contractual Life (Yrs)	3 years 11 months 23 days
Number of Options Currently Exercisable

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
VoIP Intellectual property and patents	$ 1,552,416	$ 1,552,416
Accumulated amortization	(842,166)	(773,066)
Net book value	$ 710,250	$ 779,350

Share Capital (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended			9 Months Ended	12 Months Ended
Share Capital (Details Narrative) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Sep. 30, 2019
Common stock, shares authorized	3,000,000,000				3,000,000,000	3,000,000,000			3,000,000,000
Common stock, par value	$ 0.001				$ 0.001	$ 0.001			$ 0.001
Common stock, shares issued	1,977,131,592				1,977,131,592	1,956,377,592			1,956,377,592
Shares issued for services during period, shares					13,000,000				17,410,000
Share issued, price per share	$ 0.025				$ 0.025
Shares issued for services during period		$ 330,000	$ 96,500	$ 307,500	$ 330,000	$ 545,450			$ 949,450
Shares issued during period, shares					7,754,000
Cash proceeds from private placement					$ 116,310		$ 219,000
Share based compensation, expense							$ 5,080,000
Shares pursuant to anti-dilution clause, shares									225,184,791
Seller of Digifonica [Member]
Shares pursuant to anti-dilution clause, shares							225,184,791
Share to be Issued [Member]
Shares issued for services during period							$ 72,000
Minimum [Member]
Share issued, price per share						$ 0.02			$ 0.02
Maximum [Member]
Share issued, price per share						$ 0.04			0.04
Common Shares [Member]
Shares issued for services during period, shares		13,000,000	1,062,500	12,237,500		4,110,000
Share issued, price per share	$ 0.015				$ 0.015	$ 0.04			$ 0.04
Shares issued for services during period		$ 13,000	$ 1,062	$ 12,238		$ 4,110
Shares issued during period, shares							1,650,000		6,306,000
Proceeds from issuance of stock									$ 252,240
Number of warrant exercised to purchase common shares						6,306,000			6,306,000
Shares issued for bonus compensation, shares				127,000,000					127,000,000
Share based compensation, expense									$ 5,080,000
Common Shares [Member] \| Share to be Issued [Member]
Shares issued for services during period, shares					12,817,523				12,817,523
Shares issued for services during period					$ 477,320				$ 477,320
Common Shares [Member] \| Share to be Issued [Member] \| Seller of Digifonica [Member]
Shares issued for services during period, shares					19,434,333			5,598,333
Common Shares [Member] \| Share to be Issued [Member] \| Management and Related Parties [Member]
Shares issued for services during period, shares					10,840,000				10,840,000
Shares issued for services during period					$ 416,000				$ 416,000
Common Shares [Member] \| Private Placement [Member]
Share issued, price per share						$ 0.04			$ 0.04
Shares issued during period, shares									5,475,000
Cash proceeds from private placement									$ 219,000
Warrant [Member]
Share issued, price per share						$ 0.04			$ 0.04
Number of warrant exercised to purchase common shares						6,306,000			6,306,000
Convertible Preferred Stock [Member]
Common stock, shares authorized	1,000,000				1,000,000
Common stock, par value	$ 0.01				$ 0.01
Common stock, shares issued

Intangible Assets (Details Narrative)	6 Months Ended
Intangible Assets (Details Narrative)	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-lived Intangible asset, useful life	12 years