20-F/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 20-F/A
Amendment No. 1

[  ]  REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

[ X ]  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For fiscal year ended December 31, 2017

OR

[  ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____ to ______

OR

[  ]  SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of event requiring this shell company report:

Commission file number: 001-35124

LONCOR RESOURCES INC.
(Exact Name of Registrant as Specified in Its Charter)

Ontario
(State or Other Jurisdiction of Incorporation of Organization)

1 First Canadian Place, 100 King Street West, Suite 7070, Toronto, Ontario, M5X 1E3, Canada
(Address of Principal Executive Offices, including Zip Code)

Contact: Geoffrey G. Farr; E-mail: gfarr@loncor.com; Address: 1 First Canadian Place, 100 King Street West, Suite 7070, Toronto, Ontario, M5X 1E3, Canada
(Name, Telephone, E-mail and/or Facsimile Number and Address of Company Contact Person)

Securities registered pursuant to Section 12(b) of the Act:
None

Securities registered pursuant to Section 12(g) of the Act:
Common Shares

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act.
None

Indicate the number of outstanding shares of each of the issuer's classes of capital or common stock as of December 31, 2017:
158,689,732 common shares

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes  [  ]  No  [ X ]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
Yes  [  ]  No  [ X ]

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

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

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

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

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, 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.

† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

U.S. GAAP  [  ] International Financial Reporting
Standards as issued by the International
Accounting Standards Board   [ X ] Other  [  ]

If "Other" has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow:
[  ]  Item 17  [  ]  Item 18

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
Yes  [  ]  No  [ X ]

Explanatory Note

This Amendment No. 1 to the Annual Report on Form 20-F of Loncor Resources Inc. for the year ended December 31, 2017 (the “2017 20-F”), which was filed with the Securities and Exchange Commission on April 5, 2018, is being filed solely to furnish Exhibit 101 in accordance with Rule 405 of Regulation S-T. Exhibit 101, which contains interactive data files in eXtensible Business Reporting Language (XBRL) not previously filed with the 2017 20-F due to the 30-day grace period for initial interactive data submission.

Except as described above, this Amendment No. 1 does not, and does not purport to, amend, update or restate any information set forth in the 2017 20-F or reflect any events that occurred subsequent to the filing of the 2017 20-F on April 5, 2018.

Item 19. Exhibits

101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema Linkbase Document
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*	XBRL Taxonomy Extension Label Linkbase Document
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document

* In accordance with Rule 402 of Regulation S-T, the information in these exhibits shall not be deemed to be “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

SIGNATURES

The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this Amendment No. 1 to the Annual Report on Form 20-F on its behalf.

Date: May 3, 2018
	LONCOR RESOURCES INC.
	(Registrant)
	By: (signed) "Arnold T. Kondrat"________
	Arnold T. Kondrat
	President and Chief Executive Officer

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Document and Entity Information	12 Months Ended
	Dec. 31, 2017 shares
Statement [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Trading Symbol	ln
Entity Registrant Name	Loncor Resources Inc.
Entity Central Index Key	0001472619
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	158,689,732
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY

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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 20,162	$ 21,520
Advances receivable	175,501	98,352
Due from related parties	4,518	0
Prepaid expenses and deposits	68,263	67,971
Total Current Assets	268,444	187,843
Non-Current Assets
Property, plant and equipment	16,275	35,403
Exploration and evaluation assets	27,633,564	27,857,769
Intangible assets	1	1
Total Non-Current Assets	27,649,840	27,893,173
Total Assets	27,918,284	28,081,016
Current Liabilities
Accounts payable	359,651	403,613
Accrued liabilities	67,132	209,930
Due to related parties	237,305	127,909
Employee retention allowance	208,153	596,849
Loan	122,753	0
Current Liabilities	994,994	1,338,301
Common share purchase warrants	67,305	85,633
Total Liabilities	1,062,299	1,423,934
Shareholders' Equity
Share capital	77,286,874	77,048,991
Reserves	8,219,502	8,197,193
Deficit	(58,650,391)	(58,589,102)
Total Shareholders' Equity	26,855,985	26,657,082
Total Liabilities and Shareholders' Equity	$ 27,918,284	$ 28,081,016

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CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Expenses
Consulting, management and professional fees	$ 105,092	$ 138,498	$ 92,329
Employee benefits	224,790	188,877	182,630
Office and sundry	47,932	45,503	70,549
Compensation expense-share-based payment	22,309	55,176	0
Travel and promotion	163,584	76,489	63,138
Depreciation	3,327	3,853	22,082
Interest and bank expenses	3,501	818	1,158
(Gain)/loss on derivative instruments	(314,317)	6,452	0
Impairment of exploration and evaluation assets	0	0	2,300,000
Other	(207,707)	0	0
Foreign exchange loss/(gain)	12,933	(17,774)	(177,310)
Loss before other items	(61,444)	(497,892)	(2,554,576)
Interest income	157	282	113
Other Income	0	0	137,216
Loss	(61,287)	(497,610)	(2,417,247)
Comprehensive loss for the year	$ (61,287)	$ (497,610)	$ (2,417,247)
Loss per share, basic and diluted	$ 0.00	$ 0.00	$ (0.03)

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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)	Total	Common shares [Member]	Reserves [Member]	Deficit [Member]
Beginning Balance at Dec. 31, 2014	$ 28,182,784	$ 75,715,014	$ 8,142,017	$ (55,674,247)
Beginning Balance (Shares) at Dec. 31, 2014		73,439,732
Statement [Line Items]
Loss for the year	(2,417,247)			(2,417,247)
Common shares and warrants issued	525,980	$ 525,980
Common shares and warrants issued (Shares)		11,000,000
Ending Balance at Dec. 31, 2015	26,291,517	$ 76,240,994	8,142,017	(58,091,494)
Ending Balance (Shares) at Dec. 31, 2015		84,439,732
Statement [Line Items]
Loss for the year	(497,610)			(497,610)
Share-based payments	55,176		55,176
Common shares and warrants issued	807,997	$ 807,997
Common shares and warrants issued (Shares)		68,750,000
Ending Balance at Dec. 31, 2016	$ 26,657,082	$ 77,048,991	8,197,193	(58,589,102)
Ending Balance (Shares) at Dec. 31, 2016	153,189,732	153,189,732
Statement [Line Items]
Loss for the year	$ (61,287)			(61,287)
Share-based payments	22,309		22,309
Common shares and warrants issued	237,883	$ 237,883
Common shares and warrants issued (Shares)		5,500,000
Ending Balance at Dec. 31, 2017	$ 26,855,985	$ 77,286,874	$ 8,219,502	$ (58,650,391)
Ending Balance (Shares) at Dec. 31, 2017	158,689,732	158,689,732

XML

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Cash flows from operating activities
Loss for the year	$ (61,287)	$ (497,610)	$ (2,417,247)
Adjustments to reconcile loss to net cash used in operating activities
Depreciation	3,327	3,853	23,175
Share-based payments - employee compensation	22,309	55,176	0
Loss/(gain) on derivative instruments	(314,317)	6,452	0
Employee retention allowance	23,853	23,912	(31,991)
Impairment of exploration and evaluation assets	0	0	2,300,000
Changes in non-cash working capital
Advances receivable	(77,149)	(56,352)	(9,035)
Prepaid expenses and deposits	(292)	(125)	1,302
Due from related parties	(4,518)	12,619	(2,739)
Accounts payable	(42,663)	26,636	(43,766)
Accrued liabilities	(142,798)	14,947	(108,621)
Net cash used in operating activities	(593,535)	(410,492)	(288,922)
Cash flows from investing activities
Disposition of property, plant and equipment	0	2,400	94,491
Purchase of property, plant and equipment	(1,510)	0	0
Expenditures on exploration and evaluation assets	(172,334)	(254,454)	(497,861)
Net cash used in investing activities	(173,844)	(252,054)	(403,370)
Cash flows from financing activities
Proceeds from share and warrant issuance, net of issuance costs	533,872	887,178	525,980
Loan	122,753	0	0
Due to related parties	109,396	(462,153)	118,936
Funds received from Randgold	0	250,786	0
Net cash provided from financing activities	766,021	675,811	644,916
Net increase (decrease) in cash during the year	(1,358)	13,265	(47,376)
Cash and cash equivalents, beginning of the year	21,520	8,255	55,631
Cash and cash equivalents, end of the year	$ 20,162	$ 21,520	$ 8,255

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CORPORATE INFORMATION

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

CORPORATE INFORMATION [Text Block]

1. CORPORATE INFORMATION

Loncor Resources Inc. (the "Company") is a corporation governed by the Ontario Business Corporations Act . The principal business of the Company is the acquisition and exploration of mineral properties.

These consolidated financial statements as at December 31, 2017 and 2016 and for the years ended December 31, 2017, 2016 and 2015 include the accounts of the Company and of its wholly owned subsidiaries in the Democratic Republic of the Congo (the “Congo”), Loncor Resources Congo SARL, and in the U.S., Nevada Bob’s Franchising, Inc., respectively.

The Company is a publicly traded company whose outstanding common shares are listed for trading on the Toronto Stock Exchange. The head office of the Company is located at 1 First Canadian Place, 100 King St. West, Suite 7070, Toronto, Ontario, M5X 1E3, Canada.

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BASIS OF PREPARATION

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

BASIS OF PREPARATION [Text Block]

2. BASIS OF PREPARATION

a)	Statement of compliance
	These consolidated financial statements as at December 31, 2017 and 2016 and for the years ended December 31, 2017, 2016 and 2015 have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”).
	The accompanying financial information as at December 31, 2017 and 2016 and for the years ended December 31, 2017, 2016 and 2015 has been prepared in accordance with those IASB standards and IFRS Interpretations Committee (“IFRIC”) interpretations issued and effective, or issued and early-adopted, at December 31, 2017.
	The date the Company’s Board of Directors approved these consolidated financial statements was April 2, 2018.
b)	Continuation of Business
	The Company incurred a net loss of $61,287 for the year ended December 31, 2017 (year ended December 31, 2016 – net loss of $497,610 and year ended December 31, 2015 – net loss of $2,417,247) and as at December 31, 2017 had a working capital deficit of $726,550 (December 31, 2016: $1,150,458).
	The Company’s ability to continue operations in the normal course of business is dependent on several factors, including its ability to secure additional funding. Management is exploring all available options to secure additional funding, including equity financing and strategic partnerships. In addition, the recoverability of the amount shown for exploration and evaluation assets is dependent upon the existence of economically recoverable reserves, the ability of the Company to obtain financing to continue to perform exploration activity or complete the development of the properties where necessary, or alternatively, upon the Company’s ability to recover its incurred costs through a disposition of its interests, all of which are uncertain.
	In the event the Company is unable to identify recoverable resources, receive the necessary permitting, or arrange appropriate financing, the carrying value of the Company’s assets and liabilities could be subject to material adjustment. These matters create material uncertainties that cast significant and substantial doubt upon the validity of the going concern assumption.
	These consolidated financial statements do not include any additional adjustments to the recoverability and classification of certain recorded asset amounts, classification of certain liabilities and changes to the statements of comprehensive loss that might be necessary if the Company was unable to continue as a going concern.

c)	Basis of measurement
	These consolidated financial statements have been prepared on the historical cost basis, except for certain financial assets and liabilities which are presented at fair value. These consolidated financial statements have also been prepared on an accrual basis, except for cash flow information.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Text Block]

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies set out below have been applied consistently by all group entities and to all periods presented in these consolidated financial statements, unless otherwise indicated.

a) Basis of Consolidation

i.	Subsidiaries
	Subsidiaries consist of entities over which the Company is exposed to, or has rights to, variable returns as well as ability to offset these returns through the power to direct the relevant activities of the entity. This control is generally evidenced through owning more than 50% of the voting rights or currently exercisable potential voting rights of a company’s share capital. The financial statements of subsidiaries are included in the consolidated financial statements of the Company from the date that control commences until the date that control ceases. Consolidation accounting is applied for all of the Company’s wholly-owned subsidiaries (see note 4).
ii.	Transactions eliminated on consolidation
	Inter-company balances, transactions, and any unrealized income and expenses, are eliminated in preparing the consolidated financial statements.
	Unrealized gains arising from transactions with associates are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.

b) Use of Estimates and Judgments

The preparation of these consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about critical judgments in applying accounting policies and estimates that have the most significant effect on the amounts recognized in these consolidated financial statements is included in the following notes:

Estimates:

i. Impairment

Assets, including property, plant and equipment, and exploration and evaluation assets, are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts exceed their recoverable amounts. If an impairment assessment is required, the assessment of fair value often requires estimates and assumptions such as discount rates, exchange rates, commodity prices, rehabilitation and restoration costs, future capital requirements and future operating performance. Changes in such estimates could impact recoverable values of these assets. Estimates are reviewed regularly by management.

ii. Share-based payment transactions

The Company measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. Estimating fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determining the most appropriate inputs to the valuation model including the expected life of the stock option, volatility and dividend yield and making assumptions about them. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 14.

For warrant-based derivative financial instruments, the Company uses the Black-Scholes option pricing model to estimate fair value of the derivative instruments. The assumptions and models used for estimating fair value of warrant-based derivative financial instruments are disclosed in Note 13.

Judgments:

i. Provisions and contingencies

The amount recognized as provision, including legal, contractual, constructive and other exposures or obligations, is the best estimate of the consideration required to settle the related liability, including any related interest charges, taking into account the risks and uncertainties surrounding the obligation. In addition, contingencies will only be resolved when one or more future events occur or fail to occur. Therefore assessment of contingencies inherently involves the exercise of significant judgment and estimates of the outcome of future events. The Company assesses its liabilities and contingencies based upon the best information available, relevant tax laws and other appropriate requirements. As at December 31, 2017 and 2016, the Company does not have any material asset retirement obligations related to its exploration and evaluation assets.

ii. Title to mineral property interests

Although the Company has taken steps to verify title to mineral properties in which it has an interest, these procedures do not guarantee the Company’s title. Such properties may be subject to prior agreements or transfers and title may be affected by undetected defects, government renegotiation, other legal claims, and non-compliance with regulatory, social and environmental requirements.

iii. Exploration and evaluation expenditure

The application of the Company’s accounting policy for exploration and evaluation expenditure requires significant judgment in determining whether it is likely that future economic benefits will flow to the Company, which may be based on assumptions about future events or circumstances. Estimates and assumptions made may change if new information becomes available. There are key circumstances that would indicate a test for impairment is required, which include: the expiry of the right to explore, substantive expenditure on further exploration is not planned, exploration for and evaluation of the mineral resources in the area have not led to discovery of commercially viable quantities, and/or sufficient data exists to show that the carrying amount of the asset is unlikely to be recovered in full from successful development or by sale. If information becomes available suggesting impairment, the amount capitalized is written off in the consolidated statement of comprehensive loss during the year the new information becomes available.

Significant judgements have been made with regards to the potential for indicators of impairment. This includes judgements related to the ability to carry out the desired exploration activities as a result of various permits currently being under force majeure due to the poor security situation at the North Kivu property and the need to allocate resources amongst different projects based on the availability of capital and funding.

iv. Functional and presentation currency

Judgment is required to determine the functional currency of the Company and its subsidiaries. These judgments are continuously evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances.

c) Foreign Currency Translation

i. Functional and presentation currency

These consolidated financial statements are presented in United States dollars (“$”), which is the Company’s functional and presentation currency. The United States dollar was determined to be the functional currency of the Company’s Congo subsidiary. References to Cdn$ represent Canadian dollars.

ii. Foreign currency transactions

The functional currency for each of the Company’s subsidiaries and any associates is the currency of the primary economic environment in which the entity operates. Transactions entered into by the Company’s subsidiaries and any associates in a currency other than the currency of the primary economic environment in which they operate (their "functional currency") are recorded at the rates ruling when the transactions occur except depreciation and amortization which are translated at the rates of exchange applicable to the related assets, with any gains or losses recognized in the consolidated statements of comprehensive loss. Foreign currency monetary assets and liabilities are translated at current rates of exchange with the resulting gain or losses recognized in the statements of loss. Non-monetary assets and liabilities are translated using the historical exchange rates. Non-monetary assets and liabilities measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined.

d) Cash and Cash Equivalents

Cash and cash equivalents includes cash on hand, deposits held on call with financial institutions, and other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts.

e) Financial Assets

A financial asset is classified as either financial assets at fair value through profit or loss (“FVTPL”), loans and receivables, held to maturity investments (“HTM”), or available for sale financial assets (“AFS”), as appropriate at initial recognition and, except in very limited circumstances, the classification is not changed subsequently. The classification is determined at initial recognition and depends on the nature and purpose of the financial asset. The Company does not have any financial assets that are classified as HTM and AFS. A financial asset is derecognized when contractual rights to the asset’s cash flows expire or if substantially all the risks and rewards of the asset are transferred.

Financial assets at FVTPL

A financial asset is classified as FVTPL when the financial asset is held for trading or it is designated upon initial recognition as an FVTPL. A financial asset is classified as held for trading if (1) it has been acquired principally for the purpose of selling or repurchasing in the near term; (2) it is part of an identified portfolio of financial instruments that the Company manages and has an actual pattern of short term profit taking; or (3) it is a derivative that is not designated and effective as a hedging instrument. Financial assets at FVTPL are carried in the consolidated statements of financial position at fair value with changes in fair value recognized in profit or loss. Transaction costs are expensed as incurred. The Company has classified cash and cash equivalents as FVTPL.

Loans and receivables

Loans and receivables are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortized cost less losses for impairment. The impairment loss of receivables is based on a review of all outstanding amounts at period end. Bad debts are written off during the period in which they are identified. Amortized cost is calculated taking into account any discount or premium on acquisition and includes fees that are an integral part of the effective interest rate and transaction costs. Gains and losses are recognized in the statements of comprehensive loss when the loans and receivables are derecognized or impaired, as well as through the amortization process. The Company has classified advances receivable and balances due from related parties as loans and receivables.

Impairment of financial assets

The Company assesses at each reporting date whether a financial asset or a group of financial assets is impaired. A financial asset or group of financial assets is deemed to be impaired, if, and only if, there is objective evidence of impairment as a result of one or more events that has occurred after the initial recognition of the asset and that event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated.

f) Financial Liabilities

Financial liabilities are classified as FVTPL, or other financial liabilities, as appropriate upon initial recognition. The common share purchase warrants are a liability classified as FVTPL. The common share purchase warrants are revalued at each reporting period, with a gain or loss reported on the consolidated statement of comprehensive loss. A financial liability is derecognized when the obligation under the liability is discharged, cancelled or expired.

Financial liabilities classified as other financial liabilities are initially recognized at fair value less directly attributable transaction costs. Subsequent to the initial recognition, other financial liabilities are measured at amortized cost using the effective interest method. The Company’s other financial liabilities include accounts payable, accrued liabilities, due to related parties, and employee retention allowance.

g) Earnings (loss) Per Share

Basic earnings (loss) per share is computed by dividing the net income (loss) applicable by the weighted average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share is computed by dividing the net income (loss) by the sum of the weighted average number of common shares issued and outstanding during the reporting period and all additional common shares for the assumed exercise of options and warrants outstanding for the reporting period, if dilutive. When the Company is incurring losses, basic and diluted loss per share are the same since including the exercise of outstanding options and share purchase warrants in the diluted loss per share calculation would be anti-dilutive.

h) Property, Plant and Equipment (“PPE”)

i. Recognition and measurement

Items of PPE are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials, directed labor and any other cost directly attributable to bring the asset to the location and condition necessary to be capable of operating in the manner intended by the Company.

ii. Subsequent costs

The cost of replacing part of an item of PPE is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Company and its cost can be measured reliably. The carrying amount of the replaced part is derecognized and included in net loss. If the carrying amount of the replaced component is not known, it is estimated based on the cost of the new component less estimated depreciation. The costs of the day-to-day servicing of property, plant and equipment are recognized in the statement of loss.

iii. Depreciation

Depreciation is based on the cost of an asset less its residual value. Significant components of individual assets are assessed to determine whether a component has an estimated useful life that is different from that of the remainder of that asset, in which case that component is depreciated separately. Depreciation is recognized in profit or loss over the estimated useful lives of each item or component of an item of PPE as follows:

•	Field camps and equipment	straight line over 4 Years
•	Furniture and fixtures	straight line over 4 Years
•	Office and communications equipment	straight line over 4 Years
•	Vehicles	straight line over 4 Years
•	Leasehold improvements	straight line over the lease term

Depreciation methods, useful lives and residual values are reviewed annually and adjusted, if appropriate. Depreciation commences when an asset is available for use. Changes in estimates are accounted for prospectively.

i) Exploration and Evaluation Assets

All direct costs related to exploration and evaluation of mineral properties, net of incidental revenues and recoveries, are capitalized under exploration and evaluation assets. Exploration and evaluation expenditures include such costs as acquisition of rights to explore; sampling, trenching and surveying costs; costs related to topography, geology, geochemistry and geophysical studies; drilling costs and costs in relation to technical feasibility and commercial viability of extracting a mineral resource.

Exploration and evaluation expenditures incurred by Randgold Resources (DRC) Limited (“Randgold”) under the Farm-in arrangement (See note 8b) are recorded on a cost-based approach and accounted in the same way as they would for expenditures directly incurred by the Company as described in the above paragraph. Exploration and evaluation expenditures incurred by Randgold are offset by funding received from Randgold such that no liability arises before an approved pre-feasibility study is completed.

j) Impairment of Non-Financial Assets

The Company’s PPE, exploration and evaluation assets, and intangible assets are assessed for indication of impairment at each consolidated statement of financial position date. Exploration and evaluation assets are assessed for impairment when facts and circumstances suggest that the carrying amount of an exploration and evaluation asset may exceed its recoverable amount. When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment in accordance with IAS 36 Impairment of Assets. Internal factors, such as budgets and forecasts, as well as external factors, such as expected future prices, costs and other market factors are also monitored to determine if indications of impairment exist. If any indication of impairment exists, an estimate of the asset’s recoverable amount is calculated. The recoverable amount is determined as the higher of the fair value less costs to sell for the asset and the asset’s value in use. This is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or the Company’s assets. If this is the case, the individual assets are grouped together into cash generating units (“CGU”) for impairment purposes. Such CGUs represent the lowest level for which there are separately identifiable cash inflows that are largely independent of the cash flows from other assets.

If the carrying amount of the asset exceeds its recoverable amount, the asset is impaired and an impairment loss is charged to the statements of comprehensive loss so as to reduce the carrying amount to its recoverable amount (i.e., the higher of fair value less cost to sell and value in use). Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal. Value in use is determined as the present value of the future cash flows expected to be derived from an asset or CGU. Estimated future cash flows are calculated using estimated future prices, any mineral reserves and resources, operating and capital costs. All assumptions used are those that an independent market participant would consider appropriate. The estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which estimates of future cash flows have not been adjusted. During the year ended December 31, 2017, the Company recognized impairment of exploration and evaluation assets for $nil (December 31, 2016 - $nil, December 31, 2015 - $2,300,000) to adjust the carrying value of the assets to their fair value, using a level 3 value in use methodology.

k) Income Taxes

Income tax expense consists of current and deferred tax expense. Income tax expense is recognized in the statement of loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity.

Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute current income tax assets and liabilities are measured at future anticipated tax rates, which have been enacted or substantively enacted at the reporting date. Current tax assets and current tax liabilities are only offset if a legally enforceable right exists to set off the amounts, and the Company intends to settle on a net basis, or to realize the asset and settle the liability simultaneously.

Deferred taxation is provided on all qualifying temporary differences at the reporting date between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets are only recognized to the extent that it is probable that the deductible temporary differences will reverse in the foreseeable future and future taxable profit will be available against which the temporary difference can be utilized.

Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in controlled entities where the parent entity is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority.

l) Share-Based Payments

Equity-settled share-based payments for directors, officers and employees are measured at fair value at the date of grant and recorded as compensation expense in the consolidated financial statements. The fair value determined at the grant date of the equity-settled share-based payments is expensed over the vesting period based on the Company’s estimate of options that will eventually vest. The number of forfeitures likely to occur is estimated on grant date and is revised as deemed necessary.

Compensation expense on stock options granted to consultants is measured at the earlier of the completion of performance and the date the options are vested using the fair value method and is recorded as an expense in the same period as if the Company had paid cash for the goods or services received.

When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a Black-Scholes valuation model. The expected life used in the model is adjusted, based on management’s best estimate, for the effects of non-transferability, exercise restrictions, and behavioural considerations.

Any consideration paid by directors, officers, employees and consultants on exercise of equity-settled share-based payments is credited to share capital. Shares are issued from treasury upon the exercise of equity-settled share-based instruments.

m) Provisions and Contingencies

Provisions are recognized when a legal or constructive obligation exists, as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Where the effect is material, the provision is discounted using an appropriate current market-based pre-tax discount rate. The increase in the provision due to passage of time is recognized as interest expense.

When a contingency substantiated by confirming events, can be reliably measured and is likely to result in an economic outflow, a liability is recognized as the best estimate required to settle the obligation. A contingent liability is disclosed where the existence of an obligation will only be confirmed by future events, or where the amount of a present obligation cannot be measured reliably or will likely not result in an economic outflow. Contingent assets are only disclosed when the inflow of economic benefits is probable. When the economic benefit becomes virtually certain, the asset is no longer contingent and is recognized in the consolidated financial statements.

n) Related Party Transactions

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions are in the normal course of business and have commercial substance.

o) Decommisionning obligations

The Company recognizes an estimate of the liabilities associated with decommissioning obligations when it has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate of the obligation can be made. The estimated fair value of the decommissioning obligations is recorded as a long-term liability, with a corresponding increase in the carrying amount of the related asset. The capitalized amount is amortized over the estimated life of the asset. The liability amount is increased each reporting period due to the passage of time and the amount of accretion is charged to any earnings in the period. The decommissioning obligations are charged against the decommissioning obligations to the extent of the liability recorded. The Company has no material decommissioning obligations as at December 31, 2017 and 2016.

p) Newly Applied Accounting Standards

The following amended standard was adopted as of January 1, 2017:

• IAS 7, “Statement of Cash Flows” (amendment).

The adoption of this amended standard did not have a significant impact on the Company’s consolidated financial statements.

q)	Accounting Standards Issued But Not Yet Effective
	The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective and determined that the following may have an impact on the Company:
	IFRS 9, Financial instruments (“IFRS 9”) was issued by the IASB on July 24, 2014 and will replace IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 is intended to reduce the complexity for the classification, measurement, and impairment of financial instruments. Most of the requirements in IAS 39 for classification and measurement of financial liabilities were carried forward unchanged to IFRS 9, except that an entity choosing to measure a financial liability at fair value will present the portion of any change in its fair value due to changes in the entity’s own credit risk in other comprehensive income, rather than within profit or loss. The new standard also requires a single impairment method to be used, replacing the multiple impairment methods in IAS 39. The mandatory effective date is for annual periods beginning on or after January 1, 2018. The Company is evaluating the impact of this standard on its consolidated financial statements.
	IFRS 16, Leases (“IFRS 16”) was issued by the IASB in January 2016 and will replace IAS 17 Leases. IFRS 16 specifies the methodology to recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. The mandatory effective date is for annual periods beginning on or after January 1, 2019. The Company is evaluating the impact of this standard on its consolidated financial statements.

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SUBSIDIARIES

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

SUBSIDIARIES [Text Block]

4. SUBSIDIARIES

The following table lists the Company’s subsidiaries: aaa

Name of Subsidiary	Place of Incorporation	Proportion of Ownership Interest	Principal Activity
Loncor Resources Congo SARL	Democratic Republic of the Congo	100%	Mineral Exploration
Nevada Bob's Franchising, Inc.	Delaware, USA	100%	Dormant

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ADVANCES RECEIVABLE

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

ADVANCES RECEIVABLE [Text Block]

5. ADVANCES RECEIVABLE

		December 31,		December 31,
		2017		2016
Advances receivable	$	175,501	$	98,352

The balance of $175,501 pertains to advances to employees and suppliers (December 31, 2016 - $98,352). The balances are non-interest bearing, unsecured and due on demand.

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RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

RELATED PARTY TRANSACTIONS [Text Block]

6. RELATED PARTY TRANSACTIONS

Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation, and are not disclosed in this note.

a) Key Management Remuneration

Key management includes directors (executive and non-executive), the Chief Executive Officer (“CEO”), the Chief Financial Officer, and the senior executives reporting directly to the CEO. The remuneration of the key management of the Company as defined above, during the years ended December 31, 2017, December 31, 2016 and December 31, 2015 was as follows:

		For the year's ended
		December 31, 2017		December 31, 2016		December 31, 2015
Salaries	$	124,746	$	137,458	$	145,067
Employee retention allowance	$	10,396	$	11,455	$	9,090
Compensation expense-share-based payments	$	22,309	$	55,176	$	-
	$	157,451	$	204,088	$	154,157

b) Other Related Party Transactions

As at December 31, 2017, an amount of $4,518 was due from Kuuhubb Inc. (formerly Delrand Resources Limited), a company with common directors, incurred in connection with common expenses (December 31, 2016 - $nil).

As at December 31, 2017, an amount of $75,670 relating to consulting fees and advances provided to the Company was due to Arnold Kondrat, a director and officer of the Company (December 31, 2016 - $77,443).

As at December 31, 2017, an amount of $161,635 was due to Gentor Resources Inc. (a company with common directors) related to common expenses (December 31, 2016 - $49,085).

		December 31, 2017		December 31, 2016
Due from related party	$	4,518	$	-
Due to related parties	$	237,305	$	127,909

The amounts included in due from/to related party are unsecured, non-interest bearing and are payable on demand.

Advance receivable at December 31, 2017, includes net amounts paid to two companies controlled by an officer of the Company’s Congo subsidiary in the net amount of approximately $123,000.

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PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

PROPERTY, PLANT AND EQUIPMENT [Text Block]

7. PROPERTY, PLANT AND EQUIPMENT

The Company’s property, plant and equipment are summarized as follows:

		Office &		Field camps
	Furniture &	Communication	Vehicles	and	Leasehold	Total
	fixtures	equipment		equipment	improvements
	$	$	$	$	$	$
Cost
Balance at January 1, 2016	151,786	102,692	11,707	425,003	84,906	776,094
Additions	-	-	-	-	-	-
Disposals	-	-	-	-	-	-
Balance at December 31, 2016	151,786	102,692	11,707	425,003	84,906	776,094
Additions	-	1,510	-	-	-	1,510
Disposals	-	-	-	-	-	-
Balance at December 31 2017	151,786	104,202	11,707	425,003	84,906	777,604
Accumulated Depreciation
Balance at January 1, 2016	129,249	101,834	11,707	366,323	84,906	694,019
Additions	4,181	857	-	41,634	-	46,672
Disposals	-	-	-	-	-	-
Balance at December 31, 2016	133,429	102,691	11,707	407,957	84,906	740,691
Additions	3,405	189	-	17,046	-	20,640
Disposals	-	-	-	-	-	-
Balance at December 31 2017	136,834	102,880	11,707	425,003	84,906	761,329
Carrying amounts
Balance at December 31, 2016	18,357	-	-	17,046	-	35,403
Balance at December 31, 2017	14,952	1,322	-	-	-	16,275

During the year ended December 31, 2017, depreciation in the amount of $62 (year ended December 31, 2016 - $42,819) was capitalized to exploration and evaluation assets.

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EXPLORATION AND EVALUATION ASSETS

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

EXPLORATION AND EVALUATION ASSETS [Text Block]

8. EXPLORATION AND EVALUATION ASSETS

		North Kivu		Ngayu			Total
Cost
Balance as at January 1, 2016		9,946,482		17,739,748			27,686,230
Additions		8,933		658,620			667,553
Earn-in Randgold payment		-		(646,014	)		(646,014	)
Balance as at December 31, 2016	$	9,955,415	$	17,752,354		$	27,707,769
Additions		203,541		1,236,098			1,439,639
Adjustments		-		(412,549	)		(412,549	)
Earn-in Randgold payment		-		(1,251,296	)		(1,251,296	)
Balance as at December 31, 2017	$	10,158,956	$	17,324,607		$	27,483,564

There is $150,000 of intangible exploration and evaluation expenditures as at December 31, 2017. The intangibles have not been included in the table above. There have not been any additions or disposals of intangible assets since January 1, 2014.

The Company’s exploration and evaluation assets are subject to renewal of the underlying permits and rights and other government royalties.

a. North Kivu

The North Kivu project is situated in the North Kivu Province in eastern Congo to the northwest of Lake Edward and consists of various exploration permits. All of these exploration permits are currently under force majeure due to the poor security situation, affecting the Company’s ability to carry out the desired exploration activities. The duration of the event of force majeure is added to the time limit for execution of obligations under the permits. Exploration estimates to date have not advanced to the stage of being able to identify the quantity of possible resources available for potential mining. Under force majeure, the Company has no tax payment obligations and does not lose tenure of mining titles until force majeure is lifted.

b. Ngayu

The Ngayu project consists of various exploration permits and is found within the Tshopo Province in the northeast of the Congo, approximately 270 kilometers northeast of Kisangani. The Ngayu project covers part of the Ngayu Archaean greenstone belt which is one of a number of greenstone belts in the north-east Congo Archaeancraton that includes the Kilo and Moto greenstone belts. These Archaean greenstone belts are the northwestern extensions of the Lake Victoria greenstone belt terrain that hosts a number of world class gold deposits including Geita and Bulyanhulu.

In 2015, due to a decrease in gold prices coupled with the reduction of the exploration budget, the Company conducted an impairment analysis whereby the carrying value of the Ngayu exploration and evaluation asset as at December 31, 2015 was assessed for possible impairment. The asset’s recoverable amount was calculated applying a fair value of $15 per ounce of gold in the ground, which was provided by a valuation analysis of an independent report on similar African exploration companies, to the Ngayu project’s Makapela estimated mineral resource. Since the carrying value of the asset was determined to be higher than its recoverable amount, an impairment loss of $2,300,000 was recorded during the year ended December 31, 2015. As at December 31, 2016 and 2017, the Company conducted an analysis of various factors and determined that therewas no further impairment recognized by IFRS 6, and no evidence to support an impairment reversal.

Randgold Agreement

In January 2016, the Company’s Congo subsidiary (“Loncor Congo”) entered into an agreement with Randgold Resources (DRC) Limited ("Randgold") with respect to a portion of the Company’s Ngayu project. This agreement provides for the potential future establishment of a joint venture special purpose company (“Mining Company”) between Loncor Congo and Randgold. The Mining Company will be established only if exploration activities undertaken by Randgold at the Ngayu project result in an approved completed pre-feasibility study on any gold discovery meeting the investment criteria of Randgold. The agreement does not include certain parcels of land surrounding and including the Makapela and Yindi prospects which are retained by Loncor Congo and do not form part of the agreement.

Loncor Congo shall only be called upon to contribute to the future costs of the Mining Company after the approval of the completed pre-feasibility study. The parties will then (a) contribute to the funding required pro rata to their participating interests ( 65% for Randgold and 35% for Loncor Congo, less the free carried interest attributable to Congo authorities under applicable law, determined at the time of establishment) once the Mining Company has been established and any mining rights with respect to the area of discovery are transferred to the Mining Company, or (b) be diluted. The decision-making committee of the Mining Company will determine whether the funding is contributed (for the purpose of funding the Mining Company) by way of equity or shareholder loans.

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INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

INTANGIBLE ASSETS [Text Block]

9. INTANGIBLE ASSETS

The Company’s intangible assets include licenses and rights. Based on management’s assessment, these intangible assets have been valued at $1 as their fair value is nominal.

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SEGMENTED REPORTING

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

SEGMENTED REPORTING [Text Block]

10. SEGMENTED REPORTING

The Company has one operating segment: the acquisition, exploration and development of precious metal projects located in the Congo. The operations of the Company are located in two geographic locations, Canada and the Congo. Geographic segmentation of non-current assets is as follows:

December 31, 2017

		Property, plant and				Exploration and
		equipment		Intangible assets		evaluation
Congo	$	1,174		-	$	27,633,564
Canada	$	15,101	$	1		-
	$	16,275	$	1	$	27,633,564

December 31, 2016

		Property, plant and				Exploration and
		equipment		Intangible assets		evaluation
Congo	$	18,486		-	$	27,857,769
Canada	$	16,916	$	1		-
	$	35,403	$	1	$	27,857,769

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ACCOUNTS PAYABLE

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

ACCOUNTS PAYABLE [Text Block]

11. ACCOUNTS PAYABLE

The following table summarizes the Company’s accounts payable:

		December 31, 2017		December 31, 2016
Exploration and evaluation expenditures	$	227,537	$	228,839
Non-exploration and evaluation expenditures	$	132,114	$	174,774
Total Accounts Payable	$	359,651	$	403,613

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LOAN

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

LOAN [Text Block]

12. LOAN

On September 1, 2017,the Company received a loan from an arm’s length party in the amount of $119,565 ($150,000 CDN) that is unsecured and bears interest at 8% per annum and is payable within one year. Total interest accrued on the loan as at December 31, 2017 is $3,188.

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SHARE CAPITAL

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

SHARE CAPITAL [Text Block]

13. SHARE CAPITAL

a)	Authorized
	The authorized share capital of the Company consists of unlimited number of common shares and unlimited number of preference shares, issuable in series, with no par value. All shares issued are fully paid.
	The holders of common shares are entitled to receive notice of and to attend all meetings of the shareholders of the Company and shall have one vote for each common share held at all meetings of shareholders of the Company, except for meetings at which only holders of another specified class or series of shares are entitled to vote separately as a class or series. Subject to the prior rights of the holders of the preference shares or any other share ranking senior to the common shares, the holders of the common shares are entitled to (a) receive any dividend as and when declared by the board of directors, out of the assets of the Company properly applicable to payment of dividends, in such amount and in such form as the board of directors may from time to time determine, and (b) receive the remaining property of the Company in the event of any liquidation, dissolution or winding up of the Company.

	The Company may issue preference shares at any time and from time to time in one or more series with designations, rights, privileges, restrictions and conditions fixed by the board of directors. The preference shares of each series are ranked on parity with the preference shares of every series and are entitled to priority over the common shares and any other shares of the Company ranking junior to the preference shares, with respect to priority in payment of dividends and the return of capital and the distribution of assets of the Company in the event of liquidation, dissolution or winding up of the Company.
b)	Issued share capital
	In February 2015, the Company closed a non-brokered private placement of 8,000,000 common shares of the Company at a price of Cdn$0.06 per share for proceeds to the Company of Cdn$480,000. In March 2015, the Company closed a non- brokered private placement of 3,000,000 common shares of the Company at a price of Cdn$0.06 per share for proceeds to the Company of Cdn$180,000. Arnold T. Kondrat, President, Chief Executive Officer and a director of the Company, purchased 3,500,000 of the shares issued under the February 2015 private placement and 500,000 of the shares under the March 2015 private placement.
	In February 2016, the Company closed a non-brokered private placement of 67,000,000 common shares of the Company at a price of Cdn$0.015 per share for gross proceeds of Cdn$1,005,000 (the "Offering"). Arnold T. Kondrat, President, Chief Executive Officer and a director of the Company, acquired 60,000,000 of the shares issued under the Offering. Mr. Kondrat currently holds 74,300,818 (or 46.82%) of the outstanding common shares of the Company. A portion of the proceeds of the Offering were used to repay short term, non-interest bearing loans totalling Cdn$825,000 provided to the Company by Mr. Kondrat.
	In June 2016, the Company closed a non-brokered private placement of 1,750,000 units of the Company at a price of Cdn$0.12 per unit for gross proceeds of Cdn$210,000. Each such unit was comprised of one common share of the Company and one-half of one warrant of the Company, with each full warrant entitling the holder to purchase one common share of the Company at a price of Cdn$0.18 for a period of two years.
	In February 2017, the Company closed a non-brokered private placement of 4,000,000 units of the Company at a price of Cdn$0.12 per unit for gross proceeds of Cdn$480,000. Each such unit was comprised of one common share of the Company and one-half of one warrant of the Company, with each full warrant entitling the holder to purchase one common share of the Company at a price of Cdn$0.18 for a period of two years. Also in February 2017, the Company closed a second non-brokered private placement of 1,500,000 units of the Company at a price of Cdn$0.13 per unit for gross proceeds of Cdn$195,000. Each such unit was comprised of one common share of the Company and one-half of one warrant of the Company, with each full warrant entitling the holder to purchase one common share of the Company at a price of Cdn$0.18 for a period of two years.
	As of December 31, 2017, the Company had issued and outstanding 158,689,732 common shares (December 31, 2016 – 153,189,732) and no preference shares are issued and outstanding.
c)	Common share purchase warrants
	As at December 31, 2017, the Company had outstanding 3,625,000 (December 31, 2016 – 875,000) common share purchase warrants. No warrants were forfeited or cancelled during the year ended December 31, 2017 (year ended December 31, 2016 – nil). The common share purchase warrants are classified as a liability because they are a derivative financial instrument due to their exercise price differing from the functional currency of the Company. The common share purchase warrants are re-valued at year and period end, with a gain or loss reported on the consolidated statement of comprehensive loss. During the year ended December 31, 2017, the Company recognized in the consolidated statement of comprehensive loss a gain of $314,317 (2016 – loss of $6,452) representing the change in fair value on this derivative financial instrument. The following table summarizes the Company’s common share purchase warrants outstanding as at December 31, 2017:

		Granted								Remaining
	Opening	during			Closing		Exercise	Exercise period		contractual life
Date of Grant	Balance	period	Exercised	Expired	Balance		Price	(months)	Expiry Date	(months)
29/06/2016	875,000	-	-	-	875,000	$	0.18	24	29/06/2018	6
03/02/2017	-	2,000,000	-	-	2,000,000	$	0.18	24	03/02/2019	13
28/02/2017	-	750,000	-	-	750,000	$	0.18	24	28/02/2019	14
	875,000	2,750,000	-	-	3,625,000

The value of the warrants was calculated using the Black-Scholes model and the assumptions at grant date and period end date were as follows:

(i)	Risk-free interest rate: 0.48% - 1.66%, which is based on the Bank of Canada benchmark bonds yield 2 year rate in effect at the time of grant for bonds with maturity dates at the estimated term of the warrants
(ii)	Expected volatility: 112.46% - 179.41%, which is based on the Company’s historical stock prices
(iii)	Expected life: 1 - 2 years
(iv)	Expected dividends: $Nil

d)

Loss per share

Loss per share was calculated on the basis of the weighted average number of common shares outstanding for the year ended December 31, 2017 amounting to 158,074,664 (year ended December 31, 2016 – 142,123,979) common shares. The diluted weighted average number of common shares outstanding for the year ended December 31, 2017 amounted to 158,074,664 (year ended December 31, 2016 - 142,123,979) common shares. During the year ended December 31, 2017, fully diluted earnings per share calculated by adding 2,400,000 (December 31, 2016 – 3,215,000) common shares related to stock options and 3,625,000 common share purchase warrants were the same as the basic earnings per share because they were anti-dilutive.

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SHARE-BASED PAYMENTS

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

SHARE-BASED PAYMENTS [Text Block]

14. SHARE-BASED PAYMENTS

The Company has an incentive Stock Option Plan under which non-transferable options to purchase common shares of the Company may be granted to directors, officers, employees or consultants of the Company or any of its subsidiaries. No amounts are paid or payable by the recipient on receipt of the option, and the exercise of the options granted is not dependent on any performance-based criteria. In accordance with these programs, options are exercisable at a price not less than the last closing price of the shares at the grant date.

Under this Stock Option Plan, 25% of options granted vest on each of the 6 month, 12 month, 18 month and 24 month anniversaries of the grant date.

The following tables summarize information about stock options:

For the year ended December 31, 2017:

		During the Period					Weighted
							average
Exercise Price	Opening Balance					Closing Balance	remaining	Vested &	Unvested
Range (Cdn$)		Granted	Exercised	Forfeiture	Expired		contractual	Exercisable
							life (years)
0 - 0.99	2,400,000	-	-	-	-	2,400,000	3.19	1,800,000	600,000
1.00 - 1.25	815,000	-	-	(25,000)	(790,000)	-	0.00	-	-
	3,215,000	-	-	(25,000)	(790,000)	2,400,000	3.19	1,800,000	600,000
Weighted Average Exercise Price (Cdn$)	0.31	-	-	-	-	0.06		0.06	0.06

For the year ended December 31, 2016:

		During the Period					Weighted
							average
Exercise Price	Opening Balance					Closing Balance	remaining	Vested &	Unvested
Range (Cdn$)		Granted	Exercised	Forfeiture	Expired		contractual	Exercisable
							life (years)
0 - 0.99	-	2,400,000	-	-	-	2,400,000	3.13	600,000	1,800,000
1.00 - 1.25	815,000	-	-	-	-	815,000	0.24	815,000	-
2.45 - 2.69	580,000	-	-	-	(580,000)	-	0.00	-	-
	1,395,000	2,400,000			(580,000)	3,215,000	2.40	1,415,000	1,800,000
Weighted Average Exercise Price (Cdn$)	1.71	0.06			2.65	0.31		0.63	0.06

There were no stock options granted during the year ended December 31, 2017. The weighted average grant date fair value of stock options as at December 31, 2017 was estimated at Cdn$0.04 per stock option (year ended December 31, 2016 – Cdn$0.11) .

During the year ended December 31, 2017, the Company recognized in the statement of comprehensive loss as an expense $22,309 (year ended December 31, 2016 – $55,176) representing the vesting of the fair value at the date of grant of stock options previously granted to employees, directors and officers under the Company’s Stock Option Plan.

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COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

COMMITMENTS AND CONTINGENCIES [Text Block]

15. COMMITMENTS AND CONTINGENCIES

Environmental

The Company’s exploration and evaluation activities are subject to laws and regulations governing the protection of the environment. These laws and regulations are continually changing and generally becoming more restrictive. The Company believes its activities are materially in compliance with all applicable laws and regulations. The Company has made, and expects to make in the future expenditures to comply with such laws and regulations.

Lease Commitments

The Company has in place a lease agreement for the head office location in Toronto, Canada, (with monthly obligation of U.S. dollar equivalent of Cdn $18,442) to August 2019.

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FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES [Text Block]

16. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

a)	Fair value of financial assets and liabilities
	The consolidated statements of financial position carrying amounts for cash and cash equivalents, advances receivable, balances due from and due to related parties, accounts payable, accrued liabilities and the employee retention allowance approximate fair value due to their short-term nature.
	Fair value hierarchy
	The following table provides an analysis of financial instruments that are measured subsequent to initial recognition at fair value, grouped into Levels 1 to 3 based on the degree to which the fair value is observable:

• Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities;

• Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices);

• Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).

There were no transfers between Level 1, 2 and 3 during the reporting period. Cash and cash equivalents are ranked Level 1 as the market value is readily observable. The carrying value of cash and cash equivalents approximates fair value, as maturities are less than three months.

The fair value of warrants (note 13c) would be included in the hierarchy as follows:

31-Dec-17
Liabilities:	Level 1	Level 2	Level 3
Canadian dollar common share purchase warrants	-	$ 67,305	-

31-Dec-16
Liabilities:	Level 1	Level 2	Level 3
Canadian dollar common share purchase warrants	-	$ 85,633	-

b)	Risk Management Policies
	The Company is sensitive to changes in commodity prices and foreign-exchange. The Company’s Board of Directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. Although the Company has the ability to address its price-related exposures through the use of options, futures and forward contracts, it does not generally enter into such arrangements.
c)	Foreign Currency Risk
	Foreign currency risk is the risk that a variation in exchange rates between the United States dollar and Canadian dollar or other foreign currencies will affect the Company’s operations and financial results. A portion of the Company’s transactions are denominated in Canadian dollars. The Company is also exposed to the impact of currency fluctuations on its monetary assets and liabilities. Significant foreign exchange gains or losses are reflected as a separate item in the consolidated statement of comprehensive loss. The Company does not use derivative instruments to reduce its exposure to foreign currency risk.

The following table indicates the impact of foreign currency exchange risk on net working capital as at December 31, 2017. The table below also provides a sensitivity analysis of a 10 percent strengthening of the US dollar against the Canadian dollar which would have increased (decreased) the Company’s net loss by the amounts shown in the table below. A 10 percent weakening of the US dollar against the Canadian dollar would have had the equal but opposite effect as at December 31, 2017.

	December 31, 2017
	Canadian dollar
Cash and cash equivalents	1,913
Accounts payable and accrued liabilities	(243,014	)
Employee retention allowance	(261,138	)
Total foreign currency financial assets and liabilities	(502,239	)
Foreign exchange rate at December 31, 2017	0.7971
Total foreign currency financial assets and liabilities in US $	(400,334	)
Impact of a 10% strengthening of the US $ on net loss	(40,033	)

d)	Credit Risk
	Financial instruments which are potentially subject to credit risk for the Company consist primarily of cash and cash equivalents, advances receivable, and due from related parties. Cash and cash equivalents are maintained with several financial institutions of reputable credit and may be redeemed upon demand. It is therefore the Company’s opinion that such credit risk is subject to normal industry risks and is considered minimal. The credit risk of advances receivable is, in management opinion, normal given ongoing relationships with those debtors.
	The Company limits its exposure to credit risk on any investments by investing only in securities rated R1 (the highest rating) by credit rating agencies such as the DBRS (Dominion Bond Rating Service). Management continuously monitors the fair value of any investments to determine potential credit exposures. Short-term excess cash is invested in R1 rated investments including money market funds and other highly rated short-term investment instruments. Any credit risk exposure on cash balances is considered negligible as the Company places deposits only with major established banks in the countries in which it carries on operations.
	The carrying amount of financial assets represents the maximum credit exposure. The Company’s gross credit exposure at December 31, 2017 and December 31, 2016 was as follows:

		December 31,		December 31,
		2017		2016
Cash and cash equivalents	$	20,162	$	21,520
Advances receivable	$	175,501	$	98,352
Due from related parties	$	4,518	$	0
	$	200,181	$	119,872

e)

Liquidity Risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company attempts to ensure that there is sufficient cash to meet its liabilities when they are due and manages this risk by regularly evaluating its liquid financial resources to fund current and long-term obligations and to meet its capital commitments in a cost-effective manner. Temporary surplus funds of the Company are invested in short-term investments. The Company arranges the portfolio so that securities mature approximately when funds are needed. The key to success in managing liquidity is the degree of certainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases. The Company’s liquidity requirements are met through a variety of sources, including cash and cash equivalents and equity capital markets. All financial obligations of the Company including accounts payable of $359,651, accrued liabilities of $67,132, due to related parties of $237,305, employee retention allowance of $208,153 and a loan of $122,753 are due within one year.

f)	Mineral Property Risk
	The Company’s operations in the Congo are exposed to various levels of political risk and uncertainties, including political and economic instability, government regulations relating to exploration and mining, military repression and civil disorder, all or any of which may have a material adverse impact on the Company’s activities or may result in impairment in or loss of part or all of the Company's assets.
g)	Capital Management
	The Company manages its common shares, warrants and stock options as capital. The Company’s policy is to maintain a sufficient capital base in order to meet its short term obligations and at the same time preserve investors’ confidence required to sustain future development of the business.

		December 31,			December 31,
		2017			2016
Share capital	$	77,286,874		$	77,048,991
Reserves	$	8,219,502		$	8,197,193
Deficit	$	(58,650,391	)	$	(58,589,102	)
Common share purchase warrants	$	67,305		$	85,633
	$	26,923,290		$	26,742,715

The Company is not subject to any capital requirements imposed by a lending institution or regulatory body, other than the TSX which requires adequate working capital or financial resources to maintain operations and cover general and administrative expenses.

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SUPPLEMENTAL CASH FLOW INFORMATION

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

SUPPLEMENTAL CASH FLOW INFORMATION [Text Block]

17. SUPPLEMENTAL CASH FLOW INFORMATION

During the periods indicated the Company undertook the following significant non-cash transactions:

			For the year ended
	Note		December 31, 2017		December 31, 2016		December 31, 2015
Depreciation included in exploration and evaluation assets	8	$	62	$	42,819	$	82,272
Employee retention allowance included in exploration and evaluation assets	18	$	-	$	9,800	$	9,800
Exploration and evaluation expenditures by Randgold		$	1,251,286	$	250,786	$	-

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EMPLOYEE RETENTION ALLOWANCE

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

EMPLOYEE RETENTION ALLOWANCE [Text Block]

18. EMPLOYEE RETENTION ALLOWANCE

The Company has an incentive employee retention plan under which an amount equal to one month salary per year of service is accrued to each qualified employee up to a maximum of 10 months (or 10 years of service with the Company and/or a related company). To qualify for this retention allowance, an employee must complete two years of service with the Company and/or a related company. The full amount of retention allowance accumulated by a particular employee is paid out when the employee is no longer employed with the Company, unless other arrangements are made or unless there is a termination due to misconduct, in which case the retention allowance is forfeited. There is uncertainty about the timing and amount of these potential outflows. As at December 31, 2017, the Company estimated a total provision of $208,153 (December 31, 2016 - $596,849).

The following table summarizes information about changes to the Company’s employee retention provision during the year ended December 31, 2017.

	$
Balance at December 31, 2015	570,487
Additions	21,255
Foreign exchange gain	5,107
Balance at December 31, 2016	596,849
Additions	10,396
Change in estimate	(412,549	)
Foreign exchange gain	13,457
Balance at December 31, 2017	208,153

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INCOME TAXES

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

INCOME TAXES [Text Block]

19. INCOME TAXES

a)	Provision for Income Taxes
	Major items causing the Company’s effective tax rate to differ from the combined Canadian federal and provincial statutory rate of 26.5% (2012 – 28.25%) were as follows:

	Years Ended December 31,
	2017		2016		2015
	$		$		$
Net loss for the year	(61,287	)	(497,610	)	(2,417,247	)
Combined federal and provincial income tax rates	26.50%		26.50%		26.50%
Income tax recovery at Canadian federal and provincial statutory rates	(16,000	)	(131,867	)	(640,570	)
Permanent differences	(77,000	)	13,679		(49,263	)
Difference between Canadian rates and rates applicable to subsidiary in the Foreign Jurisdictions	-		-		(80,501	)
Foreign exchange differences	-		(91,671	)	575,147
Other	2,000		7,219		1,887
Change in unrecognized deferred tax asset	91,000		202,640		193,300
Income tax expense	-		-		-

b)	Deferred Income Taxes
	Deferred income taxes assets have not been recognized in respect to the following deductible temporary differences:

	2017	2016
	$	$
Non-capital losses carried forward	15,953,000	13,514,706
Financing costs - Canada	7,000	-
Fixed assets - Canada	255,000	185,547
Exploration and evaluation properties - Congo	31,242,000	31,000,260
Total	47,457,000	44,700,513

Non-capital losses in Canada expire in the following years:

2026	$	46,000
2027		215,000
2028		772,000
2029		879,000
2030		1,982,000
2031		3,381,000
2032		2,852,000
2033		2,538,000
2034		1,135,000
2035		810,000
2036		798,000
2037		545,000
	$	15,953,000

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Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Basis of Consolidation [Policy Text Block]

a) Basis of Consolidation

i.	Subsidiaries
	Subsidiaries consist of entities over which the Company is exposed to, or has rights to, variable returns as well as ability to offset these returns through the power to direct the relevant activities of the entity. This control is generally evidenced through owning more than 50% of the voting rights or currently exercisable potential voting rights of a company’s share capital. The financial statements of subsidiaries are included in the consolidated financial statements of the Company from the date that control commences until the date that control ceases. Consolidation accounting is applied for all of the Company’s wholly-owned subsidiaries (see note 4).
ii.	Transactions eliminated on consolidation
	Inter-company balances, transactions, and any unrealized income and expenses, are eliminated in preparing the consolidated financial statements.
	Unrealized gains arising from transactions with associates are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.

Use of Estimates and Judgments [Policy Text Block]

b) Use of Estimates and Judgments

The preparation of these consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Information about critical judgments in applying accounting policies and estimates that have the most significant effect on the amounts recognized in these consolidated financial statements is included in the following notes:

Estimates:

i. Impairment

Assets, including property, plant and equipment, and exploration and evaluation assets, are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts exceed their recoverable amounts. If an impairment assessment is required, the assessment of fair value often requires estimates and assumptions such as discount rates, exchange rates, commodity prices, rehabilitation and restoration costs, future capital requirements and future operating performance. Changes in such estimates could impact recoverable values of these assets. Estimates are reviewed regularly by management.

ii. Share-based payment transactions

The Company measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. Estimating fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determining the most appropriate inputs to the valuation model including the expected life of the stock option, volatility and dividend yield and making assumptions about them. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 14.

For warrant-based derivative financial instruments, the Company uses the Black-Scholes option pricing model to estimate fair value of the derivative instruments. The assumptions and models used for estimating fair value of warrant-based derivative financial instruments are disclosed in Note 13.

Judgments:

i. Provisions and contingencies

The amount recognized as provision, including legal, contractual, constructive and other exposures or obligations, is the best estimate of the consideration required to settle the related liability, including any related interest charges, taking into account the risks and uncertainties surrounding the obligation. In addition, contingencies will only be resolved when one or more future events occur or fail to occur. Therefore assessment of contingencies inherently involves the exercise of significant judgment and estimates of the outcome of future events. The Company assesses its liabilities and contingencies based upon the best information available, relevant tax laws and other appropriate requirements. As at December 31, 2017 and 2016, the Company does not have any material asset retirement obligations related to its exploration and evaluation assets.

ii. Title to mineral property interests

Although the Company has taken steps to verify title to mineral properties in which it has an interest, these procedures do not guarantee the Company’s title. Such properties may be subject to prior agreements or transfers and title may be affected by undetected defects, government renegotiation, other legal claims, and non-compliance with regulatory, social and environmental requirements.

iii. Exploration and evaluation expenditure

The application of the Company’s accounting policy for exploration and evaluation expenditure requires significant judgment in determining whether it is likely that future economic benefits will flow to the Company, which may be based on assumptions about future events or circumstances. Estimates and assumptions made may change if new information becomes available. There are key circumstances that would indicate a test for impairment is required, which include: the expiry of the right to explore, substantive expenditure on further exploration is not planned, exploration for and evaluation of the mineral resources in the area have not led to discovery of commercially viable quantities, and/or sufficient data exists to show that the carrying amount of the asset is unlikely to be recovered in full from successful development or by sale. If information becomes available suggesting impairment, the amount capitalized is written off in the consolidated statement of comprehensive loss during the year the new information becomes available.

Significant judgements have been made with regards to the potential for indicators of impairment. This includes judgements related to the ability to carry out the desired exploration activities as a result of various permits currently being under force majeure due to the poor security situation at the North Kivu property and the need to allocate resources amongst different projects based on the availability of capital and funding.

iv. Functional and presentation currency

Judgment is required to determine the functional currency of the Company and its subsidiaries. These judgments are continuously evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances.

Foreign Currency Translation [Policy Text Block]

c) Foreign Currency Translation

i. Functional and presentation currency

These consolidated financial statements are presented in United States dollars (“$”), which is the Company’s functional and presentation currency. The United States dollar was determined to be the functional currency of the Company’s Congo subsidiary. References to Cdn$ represent Canadian dollars.

ii. Foreign currency transactions

The functional currency for each of the Company’s subsidiaries and any associates is the currency of the primary economic environment in which the entity operates. Transactions entered into by the Company’s subsidiaries and any associates in a currency other than the currency of the primary economic environment in which they operate (their "functional currency") are recorded at the rates ruling when the transactions occur except depreciation and amortization which are translated at the rates of exchange applicable to the related assets, with any gains or losses recognized in the consolidated statements of comprehensive loss. Foreign currency monetary assets and liabilities are translated at current rates of exchange with the resulting gain or losses recognized in the statements of loss. Non-monetary assets and liabilities are translated using the historical exchange rates. Non-monetary assets and liabilities measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined.

Cash and Cash Equivalents [Policy Text Block]

d) Cash and Cash Equivalents

Cash and cash equivalents includes cash on hand, deposits held on call with financial institutions, and other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts.

Financial Assets [Policy Text Block]

e) Financial Assets

A financial asset is classified as either financial assets at fair value through profit or loss (“FVTPL”), loans and receivables, held to maturity investments (“HTM”), or available for sale financial assets (“AFS”), as appropriate at initial recognition and, except in very limited circumstances, the classification is not changed subsequently. The classification is determined at initial recognition and depends on the nature and purpose of the financial asset. The Company does not have any financial assets that are classified as HTM and AFS. A financial asset is derecognized when contractual rights to the asset’s cash flows expire or if substantially all the risks and rewards of the asset are transferred.

Financial assets at FVTPL

A financial asset is classified as FVTPL when the financial asset is held for trading or it is designated upon initial recognition as an FVTPL. A financial asset is classified as held for trading if (1) it has been acquired principally for the purpose of selling or repurchasing in the near term; (2) it is part of an identified portfolio of financial instruments that the Company manages and has an actual pattern of short term profit taking; or (3) it is a derivative that is not designated and effective as a hedging instrument. Financial assets at FVTPL are carried in the consolidated statements of financial position at fair value with changes in fair value recognized in profit or loss. Transaction costs are expensed as incurred. The Company has classified cash and cash equivalents as FVTPL.

Loans and receivables

Loans and receivables are initially recognized at fair value plus transaction costs that are directly attributable to their acquisition or issue, and are subsequently carried at amortized cost less losses for impairment. The impairment loss of receivables is based on a review of all outstanding amounts at period end. Bad debts are written off during the period in which they are identified. Amortized cost is calculated taking into account any discount or premium on acquisition and includes fees that are an integral part of the effective interest rate and transaction costs. Gains and losses are recognized in the statements of comprehensive loss when the loans and receivables are derecognized or impaired, as well as through the amortization process. The Company has classified advances receivable and balances due from related parties as loans and receivables.

Impairment of financial assets

The Company assesses at each reporting date whether a financial asset or a group of financial assets is impaired. A financial asset or group of financial assets is deemed to be impaired, if, and only if, there is objective evidence of impairment as a result of one or more events that has occurred after the initial recognition of the asset and that event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated.

Financial Liabilities [Policy Text Block]

f) Financial Liabilities

Financial liabilities are classified as FVTPL, or other financial liabilities, as appropriate upon initial recognition. The common share purchase warrants are a liability classified as FVTPL. The common share purchase warrants are revalued at each reporting period, with a gain or loss reported on the consolidated statement of comprehensive loss. A financial liability is derecognized when the obligation under the liability is discharged, cancelled or expired.

Financial liabilities classified as other financial liabilities are initially recognized at fair value less directly attributable transaction costs. Subsequent to the initial recognition, other financial liabilities are measured at amortized cost using the effective interest method. The Company’s other financial liabilities include accounts payable, accrued liabilities, due to related parties, and employee retention allowance.

Earnings (loss) Per Share [Policy Text Block]

g) Earnings (loss) Per Share

Basic earnings (loss) per share is computed by dividing the net income (loss) applicable by the weighted average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share is computed by dividing the net income (loss) by the sum of the weighted average number of common shares issued and outstanding during the reporting period and all additional common shares for the assumed exercise of options and warrants outstanding for the reporting period, if dilutive. When the Company is incurring losses, basic and diluted loss per share are the same since including the exercise of outstanding options and share purchase warrants in the diluted loss per share calculation would be anti-dilutive.

Property, Plant and Equipment (PPE) [Policy Text Block]

h) Property, Plant and Equipment (“PPE”)

i. Recognition and measurement

Items of PPE are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the cost of materials, directed labor and any other cost directly attributable to bring the asset to the location and condition necessary to be capable of operating in the manner intended by the Company.

ii. Subsequent costs

The cost of replacing part of an item of PPE is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within the part will flow to the Company and its cost can be measured reliably. The carrying amount of the replaced part is derecognized and included in net loss. If the carrying amount of the replaced component is not known, it is estimated based on the cost of the new component less estimated depreciation. The costs of the day-to-day servicing of property, plant and equipment are recognized in the statement of loss.

iii. Depreciation

Depreciation is based on the cost of an asset less its residual value. Significant components of individual assets are assessed to determine whether a component has an estimated useful life that is different from that of the remainder of that asset, in which case that component is depreciated separately. Depreciation is recognized in profit or loss over the estimated useful lives of each item or component of an item of PPE as follows:

•	Field camps and equipment	straight line over 4 Years
•	Furniture and fixtures	straight line over 4 Years
•	Office and communications equipment	straight line over 4 Years
•	Vehicles	straight line over 4 Years
•	Leasehold improvements	straight line over the lease term

Depreciation methods, useful lives and residual values are reviewed annually and adjusted, if appropriate. Depreciation commences when an asset is available for use. Changes in estimates are accounted for prospectively.

Exploration and Evaluation Assets [Policy Text Block]

i) Exploration and Evaluation Assets

All direct costs related to exploration and evaluation of mineral properties, net of incidental revenues and recoveries, are capitalized under exploration and evaluation assets. Exploration and evaluation expenditures include such costs as acquisition of rights to explore; sampling, trenching and surveying costs; costs related to topography, geology, geochemistry and geophysical studies; drilling costs and costs in relation to technical feasibility and commercial viability of extracting a mineral resource.

Exploration and evaluation expenditures incurred by Randgold Resources (DRC) Limited (“Randgold”) under the Farm-in arrangement (See note 8b) are recorded on a cost-based approach and accounted in the same way as they would for expenditures directly incurred by the Company as described in the above paragraph. Exploration and evaluation expenditures incurred by Randgold are offset by funding received from Randgold such that no liability arises before an approved pre-feasibility study is completed.

Impairment of Non-Financial Assets [Policy Text Block]

j) Impairment of Non-Financial Assets

The Company’s PPE, exploration and evaluation assets, and intangible assets are assessed for indication of impairment at each consolidated statement of financial position date. Exploration and evaluation assets are assessed for impairment when facts and circumstances suggest that the carrying amount of an exploration and evaluation asset may exceed its recoverable amount. When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment in accordance with IAS 36 Impairment of Assets. Internal factors, such as budgets and forecasts, as well as external factors, such as expected future prices, costs and other market factors are also monitored to determine if indications of impairment exist. If any indication of impairment exists, an estimate of the asset’s recoverable amount is calculated. The recoverable amount is determined as the higher of the fair value less costs to sell for the asset and the asset’s value in use. This is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or the Company’s assets. If this is the case, the individual assets are grouped together into cash generating units (“CGU”) for impairment purposes. Such CGUs represent the lowest level for which there are separately identifiable cash inflows that are largely independent of the cash flows from other assets.

If the carrying amount of the asset exceeds its recoverable amount, the asset is impaired and an impairment loss is charged to the statements of comprehensive loss so as to reduce the carrying amount to its recoverable amount (i.e., the higher of fair value less cost to sell and value in use). Fair value less cost to sell is the amount obtainable from the sale of an asset or CGU in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal. Value in use is determined as the present value of the future cash flows expected to be derived from an asset or CGU. Estimated future cash flows are calculated using estimated future prices, any mineral reserves and resources, operating and capital costs. All assumptions used are those that an independent market participant would consider appropriate. The estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which estimates of future cash flows have not been adjusted. During the year ended December 31, 2017, the Company recognized impairment of exploration and evaluation assets for $nil (December 31, 2016 - $nil, December 31, 2015 - $2,300,000) to adjust the carrying value of the assets to their fair value, using a level 3 value in use methodology.

Income Taxes [Policy Text Block]

k) Income Taxes

Income tax expense consists of current and deferred tax expense. Income tax expense is recognized in the statement of loss, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. In this case, the tax is also recognized in other comprehensive income or directly in equity.

Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute current income tax assets and liabilities are measured at future anticipated tax rates, which have been enacted or substantively enacted at the reporting date. Current tax assets and current tax liabilities are only offset if a legally enforceable right exists to set off the amounts, and the Company intends to settle on a net basis, or to realize the asset and settle the liability simultaneously.

Deferred taxation is provided on all qualifying temporary differences at the reporting date between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets are only recognized to the extent that it is probable that the deductible temporary differences will reverse in the foreseeable future and future taxable profit will be available against which the temporary difference can be utilized.

Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in controlled entities where the parent entity is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority.

Share-Based Payments [Policy Text Block]

l) Share-Based Payments

Equity-settled share-based payments for directors, officers and employees are measured at fair value at the date of grant and recorded as compensation expense in the consolidated financial statements. The fair value determined at the grant date of the equity-settled share-based payments is expensed over the vesting period based on the Company’s estimate of options that will eventually vest. The number of forfeitures likely to occur is estimated on grant date and is revised as deemed necessary.

Compensation expense on stock options granted to consultants is measured at the earlier of the completion of performance and the date the options are vested using the fair value method and is recorded as an expense in the same period as if the Company had paid cash for the goods or services received.

When the value of goods or services received in exchange for the share-based payment cannot be reliably estimated, the fair value is measured by use of a Black-Scholes valuation model. The expected life used in the model is adjusted, based on management’s best estimate, for the effects of non-transferability, exercise restrictions, and behavioural considerations.

Any consideration paid by directors, officers, employees and consultants on exercise of equity-settled share-based payments is credited to share capital. Shares are issued from treasury upon the exercise of equity-settled share-based instruments.

Provisions and Contingencies [Policy Text Block]

m) Provisions and Contingencies

Provisions are recognized when a legal or constructive obligation exists, as a result of past events, and it is probable that an outflow of resources that can be reliably estimated will be required to settle the obligation. Where the effect is material, the provision is discounted using an appropriate current market-based pre-tax discount rate. The increase in the provision due to passage of time is recognized as interest expense.

When a contingency substantiated by confirming events, can be reliably measured and is likely to result in an economic outflow, a liability is recognized as the best estimate required to settle the obligation. A contingent liability is disclosed where the existence of an obligation will only be confirmed by future events, or where the amount of a present obligation cannot be measured reliably or will likely not result in an economic outflow. Contingent assets are only disclosed when the inflow of economic benefits is probable. When the economic benefit becomes virtually certain, the asset is no longer contingent and is recognized in the consolidated financial statements.

Related Party Transactions [Policy Text Block]

n) Related Party Transactions

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions are in the normal course of business and have commercial substance.

Decommisionning obligations [Policy Text Block]

o) Decommisionning obligations

The Company recognizes an estimate of the liabilities associated with decommissioning obligations when it has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and a reliable estimate of the obligation can be made. The estimated fair value of the decommissioning obligations is recorded as a long-term liability, with a corresponding increase in the carrying amount of the related asset. The capitalized amount is amortized over the estimated life of the asset. The liability amount is increased each reporting period due to the passage of time and the amount of accretion is charged to any earnings in the period. The decommissioning obligations are charged against the decommissioning obligations to the extent of the liability recorded. The Company has no material decommissioning obligations as at December 31, 2017 and 2016.

Newly Applied Accounting Standards [Policy Text Block]

p) Newly Applied Accounting Standards

The following amended standard was adopted as of January 1, 2017:

• IAS 7, “Statement of Cash Flows” (amendment).

The adoption of this amended standard did not have a significant impact on the Company’s consolidated financial statements.

Accounting Standards Issued But Not Yet Effective [Policy Text Block]

q)	Accounting Standards Issued But Not Yet Effective
	The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective and determined that the following may have an impact on the Company:
	IFRS 9, Financial instruments (“IFRS 9”) was issued by the IASB on July 24, 2014 and will replace IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 is intended to reduce the complexity for the classification, measurement, and impairment of financial instruments. Most of the requirements in IAS 39 for classification and measurement of financial liabilities were carried forward unchanged to IFRS 9, except that an entity choosing to measure a financial liability at fair value will present the portion of any change in its fair value due to changes in the entity’s own credit risk in other comprehensive income, rather than within profit or loss. The new standard also requires a single impairment method to be used, replacing the multiple impairment methods in IAS 39. The mandatory effective date is for annual periods beginning on or after January 1, 2018. The Company is evaluating the impact of this standard on its consolidated financial statements.
	IFRS 16, Leases (“IFRS 16”) was issued by the IASB in January 2016 and will replace IAS 17 Leases. IFRS 16 specifies the methodology to recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. The mandatory effective date is for annual periods beginning on or after January 1, 2019. The Company is evaluating the impact of this standard on its consolidated financial statements.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about estimated useful life or depreciation rate [Table Text Block]

•	Field camps and equipment	straight line over 4 Years
•	Furniture and fixtures	straight line over 4 Years
•	Office and communications equipment	straight line over 4 Years
•	Vehicles	straight line over 4 Years
•	Leasehold improvements	straight line over the lease term

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SUBSIDIARIES (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of subsidiaries [Table Text Block]

Name of Subsidiary	Place of Incorporation	Proportion of Ownership Interest	Principal Activity
Loncor Resources Congo SARL	Democratic Republic of the Congo	100%	Mineral Exploration
Nevada Bob's Franchising, Inc.	Delaware, USA	100%	Dormant

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ADVANCES RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about trade and other receivables [Table Text Block]

		December 31,		December 31,
		2017		2016
Advances receivable	$	175,501	$	98,352

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RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of information about key management personnel [Table Text Block]

		For the year's ended
		December 31, 2017		December 31, 2016		December 31, 2015
Salaries	$	124,746	$	137,458	$	145,067
Employee retention allowance	$	10,396	$	11,455	$	9,090
Compensation expense-share-based payments	$	22,309	$	55,176	$	-
	$	157,451	$	204,088	$	154,157

Disclosure of transactions between related parties [text block] [Table Text Block]

		December 31, 2017		December 31, 2016
Due from related party	$	4,518	$	-
Due to related parties	$	237,305	$	127,909

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PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about property, plant and equipment [Table Text Block]

		Office &		Field camps
	Furniture &	Communication	Vehicles	and	Leasehold	Total
	fixtures	equipment		equipment	improvements
	$	$	$	$	$	$
Cost
Balance at January 1, 2016	151,786	102,692	11,707	425,003	84,906	776,094
Additions	-	-	-	-	-	-
Disposals	-	-	-	-	-	-
Balance at December 31, 2016	151,786	102,692	11,707	425,003	84,906	776,094
Additions	-	1,510	-	-	-	1,510
Disposals	-	-	-	-	-	-
Balance at December 31 2017	151,786	104,202	11,707	425,003	84,906	777,604
Accumulated Depreciation
Balance at January 1, 2016	129,249	101,834	11,707	366,323	84,906	694,019
Additions	4,181	857	-	41,634	-	46,672
Disposals	-	-	-	-	-	-
Balance at December 31, 2016	133,429	102,691	11,707	407,957	84,906	740,691
Additions	3,405	189	-	17,046	-	20,640
Disposals	-	-	-	-	-	-
Balance at December 31 2017	136,834	102,880	11,707	425,003	84,906	761,329
Carrying amounts
Balance at December 31, 2016	18,357	-	-	17,046	-	35,403
Balance at December 31, 2017	14,952	1,322	-	-	-	16,275

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EXPLORATION AND EVALUATION ASSETS (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about exploration assets [Table Text Block]

		North Kivu		Ngayu			Total
Cost
Balance as at January 1, 2016		9,946,482		17,739,748			27,686,230
Additions		8,933		658,620			667,553
Earn-in Randgold payment		-		(646,014	)		(646,014	)
Balance as at December 31, 2016	$	9,955,415	$	17,752,354		$	27,707,769
Additions		203,541		1,236,098			1,439,639
Adjustments		-		(412,549	)		(412,549	)
Earn-in Randgold payment		-		(1,251,296	)		(1,251,296	)
Balance as at December 31, 2017	$	10,158,956	$	17,324,607		$	27,483,564

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SEGMENTED REPORTING (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Statement [Line Items]

Disclosure of detailed information about entity reportable segments [Table Text Block]

		Property, plant and				Exploration and
		equipment		Intangible assets		evaluation
Congo	$	1,174		-	$	27,633,564
Canada	$	15,101	$	1		-
	$	16,275	$	1	$	27,633,564

		Property, plant and				Exploration and
		equipment		Intangible assets		evaluation
Congo	$	18,486		-	$	27,857,769
Canada	$	16,916	$	1		-
	$	35,403	$	1	$	27,857,769

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ACCOUNTS PAYABLE (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about trade and other payables [Table Text Block]

		December 31, 2017		December 31, 2016
Exploration and evaluation expenditures	$	227,537	$	228,839
Non-exploration and evaluation expenditures	$	132,114	$	174,774
Total Accounts Payable	$	359,651	$	403,613

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SHARE CAPITAL (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about warrants outstanding [Table Text Block]

		Granted								Remaining
	Opening	during			Closing		Exercise	Exercise period		contractual life
Date of Grant	Balance	period	Exercised	Expired	Balance		Price	(months)	Expiry Date	(months)
29/06/2016	875,000	-	-	-	875,000	$	0.18	24	29/06/2018	6
03/02/2017	-	2,000,000	-	-	2,000,000	$	0.18	24	03/02/2019	13
28/02/2017	-	750,000	-	-	750,000	$	0.18	24	28/02/2019	14
	875,000	2,750,000	-	-	3,625,000

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SHARE-BASED PAYMENTS (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Statement [Line Items]

Disclosure of number and weighted average remaining contractual life of outstanding share options [Table Text Block]

		During the Period					Weighted
							average
Exercise Price	Opening Balance					Closing Balance	remaining	Vested &	Unvested
Range (Cdn$)		Granted	Exercised	Forfeiture	Expired		contractual	Exercisable
							life (years)
0 - 0.99	2,400,000	-	-	-	-	2,400,000	3.19	1,800,000	600,000
1.00 - 1.25	815,000	-	-	(25,000)	(790,000)	-	0.00	-	-
	3,215,000	-	-	(25,000)	(790,000)	2,400,000	3.19	1,800,000	600,000
Weighted Average Exercise Price (Cdn$)	0.31	-	-	-	-	0.06		0.06	0.06

		During the Period					Weighted
							average
Exercise Price	Opening Balance					Closing Balance	remaining	Vested &	Unvested
Range (Cdn$)		Granted	Exercised	Forfeiture	Expired		contractual	Exercisable
							life (years)
0 - 0.99	-	2,400,000	-	-	-	2,400,000	3.13	600,000	1,800,000
1.00 - 1.25	815,000	-	-	-	-	815,000	0.24	815,000	-
2.45 - 2.69	580,000	-	-	-	(580,000)	-	0.00	-	-
	1,395,000	2,400,000			(580,000)	3,215,000	2.40	1,415,000	1,800,000
Weighted Average Exercise Price (Cdn$)	1.71	0.06			2.65	0.31		0.63	0.06

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FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Statement [Line Items]

Disclosure of fair value of financial instruments [Table Text Block]

31-Dec-17
Liabilities:	Level 1	Level 2	Level 3
Canadian dollar common share purchase warrants	-	$ 67,305	-

31-Dec-16
Liabilities:	Level 1	Level 2	Level 3
Canadian dollar common share purchase warrants	-	$ 85,633	-

Disclosure of detailed information about foreign currency risk [Table Text Block]

	December 31, 2017
	Canadian dollar
Cash and cash equivalents	1,913
Accounts payable and accrued liabilities	(243,014	)
Employee retention allowance	(261,138	)
Total foreign currency financial assets and liabilities	(502,239	)
Foreign exchange rate at December 31, 2017	0.7971
Total foreign currency financial assets and liabilities in US $	(400,334	)
Impact of a 10% strengthening of the US $ on net loss	(40,033	)

Disclosure of credit risk [Table Text Block]

		December 31,		December 31,
		2017		2016
Cash and cash equivalents	$	20,162	$	21,520
Advances receivable	$	175,501	$	98,352
Due from related parties	$	4,518	$	0
	$	200,181	$	119,872

Disclosure of detailed information about capital management [Table Text Block]

		December 31,			December 31,
		2017			2016
Share capital	$	77,286,874		$	77,048,991
Reserves	$	8,219,502		$	8,197,193
Deficit	$	(58,650,391	)	$	(58,589,102	)
Common share purchase warrants	$	67,305		$	85,633
	$	26,923,290		$	26,742,715

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SUPPLEMENTAL CASH FLOW INFORMATION (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about supplemental cash flow information [Table Text Block]

			For the year ended
	Note		December 31, 2017		December 31, 2016		December 31, 2015
Depreciation included in exploration and evaluation assets	8	$	62	$	42,819	$	82,272
Employee retention allowance included in exploration and evaluation assets	18	$	-	$	9,800	$	9,800
Exploration and evaluation expenditures by Randgold		$	1,251,286	$	250,786	$	-

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EMPLOYEE RETENTION ALLOWANCE (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about employee retention allowance [Table Text Block]

	$
Balance at December 31, 2015	570,487
Additions	21,255
Foreign exchange gain	5,107
Balance at December 31, 2016	596,849
Additions	10,396
Change in estimate	(412,549	)
Foreign exchange gain	13,457
Balance at December 31, 2017	208,153

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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Statement [Line Items]

Disclosure of detailed information about effective income tax expense recovery [Table Text Block]

	Years Ended December 31,
	2017		2016		2015
	$		$		$
Net loss for the year	(61,287	)	(497,610	)	(2,417,247	)
Combined federal and provincial income tax rates	26.50%		26.50%		26.50%
Income tax recovery at Canadian federal and provincial statutory rates	(16,000	)	(131,867	)	(640,570	)
Permanent differences	(77,000	)	13,679		(49,263	)
Difference between Canadian rates and rates applicable to subsidiary in the Foreign Jurisdictions	-		-		(80,501	)
Foreign exchange differences	-		(91,671	)	575,147
Other	2,000		7,219		1,887
Change in unrecognized deferred tax asset	91,000		202,640		193,300
Income tax expense	-		-		-

Disclosure of deferred taxes [Table Text Block]

	2017	2016
	$	$
Non-capital losses carried forward	15,953,000	13,514,706
Financing costs - Canada	7,000	-
Fixed assets - Canada	255,000	185,547
Exploration and evaluation properties - Congo	31,242,000	31,000,260
Total	47,457,000	44,700,513

Disclosure of detailed information about non-capital losses available explanatory [Table Text Block]

2026	$	46,000
2027		215,000
2028		772,000
2029		879,000
2030		1,982,000
2031		3,381,000
2032		2,852,000
2033		2,538,000
2034		1,135,000
2035		810,000
2036		798,000
2037		545,000
	$	15,953,000

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BASIS OF PREPARATION (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Net loss	$ 61,287	$ 497,610	$ 2,417,247
Working capital deficit	$ 726,550	$ 1,150,458

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Impairment of exploration and evaluation assets	$ 0	$ 0	$ 2,300,000

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ADVANCES RECEIVABLE (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Advances receivable	$ 175,501	$ 98,352

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RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Amounts receivable, related party transactions	$ 4,518	$ 0
Amounts payable, related party transactions	237,305	127,909
Kuuhubb Inc. [Member]
Statement [Line Items]
Amounts receivable, related party transactions	4,518	0
Arnold Kondrat [Member]
Statement [Line Items]
Amounts payable, related party transactions	75,670	77,443
Gentor Resources Inc. [Member]
Statement [Line Items]
Amounts payable, related party transactions	161,635	$ 49,085
Two companies controlled by an officer of the Companys Congo subsidiary [Member]
Statement [Line Items]
Advance receivable, related party transactions	$ 123,000

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PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Depreciation capitalized to exploration and evaluation assets	$ 62	$ 42,819	$ 82,272

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EXPLORATION AND EVALUATION ASSETS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Intangible exploration and evaluation expenditures	$ 150,000
Gold price used in valuation analysis			$ 15
Impairment of exploration and evaluation assets	$ 0	$ 0	$ 2,300,000
Proportion of ownership interest in joint venture (Ngayu project)	35.00%
Randgold Resources (DRC) Limited [Member]
Statement [Line Items]
Proportion of ownership interest in joint venture (Ngayu project)	65.00%

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INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Intangible assets	$ 1	$ 1

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LOAN (Narrative) (Details)	1 Months Ended
	Sep. 30, 2017 USD ($)	Sep. 30, 2017 CAD ($)	Dec. 31, 2017 USD ($)
Statement [Line Items]
Proceeds from loan	$ 119,565	$ 150,000
Loan, interest rate	8.00%	8.00%
Interest accrued			$ 3,188

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SHARE CAPITAL (Narrative) (Details)	1 Months Ended					12 Months Ended
	Feb. 28, 2017 CAD ($)	Jun. 30, 2016 CAD ($)	Feb. 29, 2016 CAD ($) shares	Mar. 31, 2015 CAD ($) shares	Feb. 28, 2015 CAD ($) shares	Dec. 31, 2017 USD ($) yr shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($)
Statement [Line Items]
Common shares issued during period | shares			67,000,000	3,000,000	8,000,000
Equity issuance, share price			$ 0.015	$ 0.06	$ 0.06
Proceeds from share issuance			$ 1,005,000	$ 180,000	$ 480,000	$ 533,872	$ 887,178	$ 525,980
Cash repayments of advances and loans from related parties						$ (109,396)	$ 462,153	(118,936)
Number of units granted in share-based payment arrangement		1,750,000
Equity Issuance, Price per Unit		$ 0.12
Proceeds from issuance of units		210,000
Weighted average exercise price of warrants granted in share-based payment arrangement		$ 0.18
Number of shares issued | shares						158,689,732	153,189,732
Number of shares outstanding | shares						158,689,732	153,189,732
Number of warrants outstanding in share-based payment arrangement at beginning of period						3,625,000	875,000
Number of warrants forfeited in share-based payment arrangement							0
Gain/(loss) on derivative instruments						$ 314,317	$ (6,452)	$ 0
Expected dividend, warrants granted						$ 0
Weighted Average Number of Shares, Basic | shares						158,074,664	142,123,979
Weighted Average Number of Shares, Diluted | shares						158,074,664	142,123,979
Dilutive effect of share options on number of ordinary shares | shares						2,400,000	3,215,000
Dilutive effect of share purchase warrants on number of ordinary shares | shares						3,625,000
Arnold Kondrat [Member]
Statement [Line Items]
Common shares issued during period | shares			60,000,000	500,000	3,500,000
Proportion of ownership interest in company						46.82%
Cash repayments of advances and loans from related parties			$ 825,000
Number of shares outstanding | shares						74,300,818
First non-brokered private placement [Member]
Statement [Line Items]
Number of units granted in share-based payment arrangement	4,000,000
Equity Issuance, Price per Unit	$ 0.12
Proceeds from issuance of units	480,000
Weighted average exercise price of warrants granted in share-based payment arrangement	$ 0.18
Second non-brokered private placement [Member]
Statement [Line Items]
Number of units granted in share-based payment arrangement	1,500,000
Equity Issuance, Price per Unit	$ 0.13
Proceeds from issuance of units	195,000
Weighted average exercise price of warrants granted in share-based payment arrangement	$ 0.18
Bottom of range [Member]
Statement [Line Items]
Risk free interest rate, warrants granted						0.48%
Expected volatility, warrants granted						112.46%
Expected life, warrants granted | yr						1
Top of range [Member]
Statement [Line Items]
Risk free interest rate, warrants granted						1.66%
Expected volatility, warrants granted						179.41%
Expected life, warrants granted | yr						2

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SHARE-BASED PAYMENTS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 CAD ($)
Statement [Line Items]
Description of vesting requirements for share-based payment arrangement	Under this Stock Option Plan, 25% of options granted vest on each of the 6 month, 12 month, 18 month and 24 month anniversaries of the grant date.
Weighted average fair value at measurement date, share options granted				$ 0.04	$ 0.11
Compensation expense-share-based payment	$ 22,309	$ 55,176	$ 0

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COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017 CAD ($)
Statement [Line Items]
Minimum operating lease payments recognised as expense	$ 18,442

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FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Accounts payable	$ 359,651	$ 403,613
Accrued liabilities	67,132	209,930
Due to related parties	237,305	127,909
Employee retention allowance	208,153	596,849	$ 570,487
Loan	$ 122,753	$ 0

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EMPLOYEE RETENTION ALLOWANCE (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Description of incentive employee retention plan	The Company has an incentive employee retention plan under which an amount equal to one month salary per year of service is accrued to each qualified employee up to a maximum of 10 months (or 10 years of service with the Company and/or a related company). To qualify for this retention allowance, an employee must complete two years of service with the Company and/or a related company.
Employee retention allowance	$ 208,153	$ 596,849	$ 570,487

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INCOME TAXES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2012
Statement [Line Items]
Canadian federal and provincial statutory rate	26.50%	26.50%	26.50%	28.25%

XML

Disclosure of detailed information about estimated useful life or depreciation rate (Details)	12 Months Ended
	Dec. 31, 2017
Field camps and equipment [Member]
Statement [Line Items]
Useful lives or depreciation rates, property, plant and equipment	straight line over 4 Years
Furniture and fixtures [Member]
Statement [Line Items]
Useful lives or depreciation rates, property, plant and equipment	straight line over 4 Years
Office and communication equipment [Member]
Statement [Line Items]
Useful lives or depreciation rates, property, plant and equipment	straight line over 4 Years
Vehicles [Member]
Statement [Line Items]
Useful lives or depreciation rates, property, plant and equipment	straight line over 4 Years
Leasehold improvements [Member]
Statement [Line Items]
Useful lives or depreciation rates, property, plant and equipment	straight line over the lease term

XML

Disclosure of subsidiaries (Details)	12 Months Ended
	Dec. 31, 2017
Loncor Resources Congo SARL [Member]
Statement [Line Items]
Proportion of ownership interest in subsidiary	100.00%
Nevada Bob's Franchising, Inc. [Member]
Statement [Line Items]
Proportion of ownership interest in subsidiary	100.00%

XML

Disclosure of detailed information about trade and other receivables (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Advances receivable	$ 175,501	$ 98,352

XML

Disclosure of information about key management personnel (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Salaries	$ 124,746	$ 137,458	$ 145,067
Employee retention allowance	10,396	11,455	9,090
Compensation expense-share-based payments	22,309	55,176	0
Key management personnel compensation	$ 157,451	$ 204,088	$ 154,157

XML

Disclosure of transactions between related parties (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Amounts receivable, related party transactions	$ 4,518	$ 0
Amounts payable, related party transactions	$ 237,305	$ 127,909

XML

Disclosure of detailed information about property, plant and equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Property, plant and equipment at beginning of period	$ 35,403
Property, plant and equipment at end of period	16,275	$ 35,403
Cost [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	776,094	776,094
Additions	1,510	0
Disposals	0	0
Property, plant and equipment at end of period	777,604	776,094
Accumulated Depreciation [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	740,691	694,019
Additions	20,640	46,672
Disposals	0	0
Property, plant and equipment at end of period	761,329	740,691
Furniture and fixtures [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	18,357
Property, plant and equipment at end of period	14,952	18,357
Furniture and fixtures [Member] | Cost [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	151,786	151,786
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	151,786	151,786
Furniture and fixtures [Member] | Accumulated Depreciation [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	133,429	129,249
Additions	3,405	4,181
Disposals	0	0
Property, plant and equipment at end of period	136,834	133,429
Office and communication equipment [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	0
Property, plant and equipment at end of period	1,322	0
Office and communication equipment [Member] | Cost [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	102,692	102,692
Additions	1,510	0
Disposals	0	0
Property, plant and equipment at end of period	104,202	102,692
Office and communication equipment [Member] | Accumulated Depreciation [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	102,691	101,834
Additions	189	857
Disposals	0	0
Property, plant and equipment at end of period	102,880	102,691
Vehicles [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	0
Property, plant and equipment at end of period	0	0
Vehicles [Member] | Cost [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	11,707	11,707
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	11,707	11,707
Vehicles [Member] | Accumulated Depreciation [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	11,707	11,707
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	11,707	11,707
Field camps and equipment [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	17,046
Property, plant and equipment at end of period	0	17,046
Field camps and equipment [Member] | Cost [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	425,003	425,003
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	425,003	425,003
Field camps and equipment [Member] | Accumulated Depreciation [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	407,957	366,323
Additions	17,046	41,634
Disposals	0	0
Property, plant and equipment at end of period	425,003	407,957
Leasehold improvements [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	0
Property, plant and equipment at end of period	0	0
Leasehold improvements [Member] | Cost [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	84,906	84,906
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	84,906	84,906
Leasehold improvements [Member] | Accumulated Depreciation [Member]
Statement [Line Items]
Property, plant and equipment at beginning of period	84,906	84,906
Additions	0	0
Disposals	0	0
Property, plant and equipment at end of period	$ 84,906	$ 84,906

XML

Disclosure of detailed information about exploration assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Tangible exploration and evaluation assets	$ 27,707,769	$ 27,686,230
Additions	1,439,639	667,553
Adjustments	(412,549)
Earn-in Randgold payment	(1,251,296)	(646,014)
Tangible exploration and evaluation assets	27,483,564	27,707,769
North Kivu [Member]
Statement [Line Items]
Tangible exploration and evaluation assets	9,955,415	9,946,482
Additions	203,541	8,933
Adjustments	0
Earn-in Randgold payment	0	0
Tangible exploration and evaluation assets	10,158,956	9,955,415
Ngayu [Member]
Statement [Line Items]
Tangible exploration and evaluation assets	17,752,354	17,739,748
Additions	1,236,098	658,620
Adjustments	(412,549)
Earn-in Randgold payment	(1,251,296)	(646,014)
Tangible exploration and evaluation assets	$ 17,324,607	$ 17,752,354

XML

Disclosure of detailed information about entity reportable segments (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Property, plant and equipment	$ 16,275	$ 35,403
Intangible assets	1	1
Exploration and evaluation assets	27,633,564	27,857,769
Congo [Member]
Statement [Line Items]
Property, plant and equipment	1,174	18,486
Intangible assets	0	0
Exploration and evaluation assets	27,633,564	27,857,769
Canada [Member]
Statement [Line Items]
Property, plant and equipment	15,101	16,916
Intangible assets	1	1
Exploration and evaluation assets	$ 0	$ 0

XML

Disclosure of detailed information about trade and other payables (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Exploration and evaluation expenditures	$ 227,537	$ 228,839
Non-exploration and evaluation expenditures	132,114	174,774
Total Accounts Payable	$ 359,651	$ 403,613

XML

Disclosure of detailed information about warrants outstanding (Details)	12 Months Ended
	Dec. 31, 2017 USD ($) mo
Statement [Line Items]
Opening Balance	875,000
Granted during period	2,750,000
Exercised	0
Expired	0
Closing Balance	3,625,000
Granted 29/06/2016 [Member]
Statement [Line Items]
Opening Balance	875,000
Granted during period	0
Exercised	0
Expired	0
Closing Balance	875,000
Exercise Price | $	$ 0.18
Exercise period (months)	24
Remaining contractual life (months)	6
Granted 03/02/2017 [Member]
Statement [Line Items]
Opening Balance	0
Granted during period	2,000,000
Exercised	0
Expired	0
Closing Balance	2,000,000
Exercise Price | $	$ 0.18
Exercise period (months)	24
Remaining contractual life (months)	13
Granted 28/02/2017 [Member]
Statement [Line Items]
Opening Balance	0
Granted during period	750,000
Exercised	0
Expired	0
Closing Balance	750,000
Exercise Price | $	$ 0.18
Exercise period (months)	24
Remaining contractual life (months)	14

XML

Disclosure of number and weighted average remaining contractual life of outstanding share options (Details)	12 Months Ended
	Dec. 31, 2017 USD ($) yr	Dec. 31, 2016 USD ($) yr
Statement [Line Items]
Opening balance	3,215,000	1,395,000
Granted	0	2,400,000
Exercised	0
Forfeiture	(25,000)
Expired	(790,000)	(580,000)
Closing balance	2,400,000	3,215,000
Weighted average remaining contractual life (years) | yr	3.19	2.40
Vested and exercisable	1,800,000	1,415,000
Unvested	600,000	1,800,000
Weighted average exercise price of share options outstanding opening balance	$ 0.31	$ 1.71
Weighted average exercise price of share options granted	0	0.06
Weighted average exercise price of share options exercised in share-based payment arrangement	0
Weighted average exercise price of share options forfeited in share-based payment arrangement	0
Weighted average exercise price of share options expired	0	2.65
Weighted average exercise price of share options outstanding closing balance	0.06	0.31
Weighted average exercise price of share options vested and exercisable	0.06	0.63
Weighted average exercise price of stock options unvested	$ 0.06	$ 0.06
Exercise Price Range 1 [Member]
Statement [Line Items]
Opening balance	2,400,000	0
Granted	0	2,400,000
Exercised	0	0
Forfeiture	0	0
Expired	0	0
Closing balance	2,400,000	2,400,000
Weighted average remaining contractual life (years) | yr	3.19	3.13
Vested and exercisable	1,800,000	600,000
Unvested	600,000	1,800,000
Exercise Price Range 1 [Member] | Bottom of range [Member]
Statement [Line Items]
Exercise price range	$ 0	$ 0
Exercise Price Range 1 [Member] | Top of range [Member]
Statement [Line Items]
Exercise price range	$ 0.99	$ 0.99
Exercise Price Range 2 [Member]
Statement [Line Items]
Opening balance	815,000	815,000
Granted	0	0
Exercised	0	0
Forfeiture	(25,000)	0
Expired	(790,000)	0
Closing balance	0	815,000
Weighted average remaining contractual life (years) | yr	0.00	0.24
Vested and exercisable	0	815,000
Unvested	0	0
Exercise Price Range 2 [Member] | Bottom of range [Member]
Statement [Line Items]
Exercise price range	$ 1.00	$ 1.00
Exercise Price Range 2 [Member] | Top of range [Member]
Statement [Line Items]
Exercise price range	$ 1.25	$ 1.25
Exercise Price Range 3 [Member]
Statement [Line Items]
Opening balance	0	580,000
Granted		0
Exercised		0
Forfeiture		0
Expired		(580,000)
Closing balance		0
Weighted average remaining contractual life (years) | yr		0.00
Vested and exercisable		0
Unvested		0
Exercise Price Range 3 [Member] | Bottom of range [Member]
Statement [Line Items]
Exercise price range		$ 2.45
Exercise Price Range 3 [Member] | Top of range [Member]
Statement [Line Items]
Exercise price range		$ 2.69

XML

Disclosure of fair value of financial instruments (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Common share purchase warrants	$ 67,305	$ 85,633
Level 1 [Member]
Statement [Line Items]
Common share purchase warrants	0	0
Level 2 [Member]
Statement [Line Items]
Common share purchase warrants	67,305	85,633
Level 3 [Member]
Statement [Line Items]
Common share purchase warrants	$ 0	$ 0

XML

Disclosure of detailed information about foreign currency risk (Details)	Dec. 31, 2017 USD ($)	Dec. 31, 2017 CAD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Statement [Line Items]
Cash and cash equivalents	$ 20,162		$ 21,520	$ 8,255	$ 55,631
Employee retention allowance	(208,153)		$ (596,849)	$ (570,487)
Amounts held in foreign currencies [Member]
Statement [Line Items]
Cash and cash equivalents		$ 1,913
Accounts payable and accrued liabilities		(243,014)
Employee retention allowance		(261,138)
Total foreign currency financial assets and liabilities	$ (400,334)	$ (502,239)
Foreign exchange rate	0.7971	0.7971
Currency risk [Member]
Statement [Line Items]
Sensitivity analysis, convidence interval, percentage	10.00%	10.00%
Value at risk	$ (40,033)

XML

Disclosure of credit risk (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement [Line Items]
Cash and cash equivalents	$ 20,162	$ 21,520	$ 8,255	$ 55,631
Advances receivable	175,501	98,352
Due from related parties	4,518	0
Credit risk [Member]
Statement [Line Items]
Cash and cash equivalents	20,162	21,520
Advances receivable	175,501	98,352
Due from related parties	4,518	0
Value at risk	$ 200,181	$ 119,872

XML

Disclosure of detailed information about capital management (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Share capital	$ 77,286,874	$ 77,048,991
Reserves	8,219,502	8,197,193
Deficit	(58,650,391)	(58,589,102)
Common share purchase warrants	67,305	85,633
Capital	$ 26,923,290	$ 26,742,715

XML

Disclosure of detailed information about supplemental cash flow information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement [Line Items]
Depreciation included in exploration and evaluation assets	$ 62	$ 42,819	$ 82,272
Employee retention allowance included in exploration and evaluation assets	0	9,800	9,800
Exploration and evaluation expenditures by Randgold	$ 1,251,286	$ 250,786	$ 0

XML

Disclosure of detailed information about employee retention allowance (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Employee retention allowance, beginning balance	$ 596,849	$ 570,487
Additions	10,396	21,255
Change in estimate	(412,549)
Foreign exchange gain	13,457	5,107
Employee retention allowance, ending balance	$ 208,153	$ 596,849

XML

Disclosure of detailed information about effective income tax expense recovery (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2012
Statement [Line Items]
Net loss for the year	$ (61,287)	$ (497,610)	$ (2,417,247)
Combined federal and provincial income tax rates	26.50%	26.50%	26.50%	28.25%
Income tax recovery at Canadian federal and provincial statutory rates	$ (16,000)	$ (131,867)	$ (640,570)
Permanent differences	(77,000)	13,679	(49,263)
Difference between Canadian rates and rates applicable to subsidiary in the Foreign Jurisdictions	0	0	(80,501)
Foreign exchange differences	0	(91,671)	575,147
Other	2,000	7,219	1,887
Change in unrecognized deferred tax asset	91,000	202,640	193,300
Income tax expense	$ 0	$ 0	$ 0

XML

Disclosure of deferred taxes (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Deferred tax assets	$ 47,457,000	$ 44,700,513
Non-capital losses carried forward [Member]
Statement [Line Items]
Deferred tax assets	15,953,000	13,514,706
Financing costs - Canada [Member]
Statement [Line Items]
Deferred tax assets	7,000	0
Fixed assets - Canada [Member]
Statement [Line Items]
Deferred tax assets	255,000	185,547
Exploration and evaluation properties - Congo [Member]
Statement [Line Items]
Deferred tax assets	$ 31,242,000	$ 31,000,260

XML

Disclosure of detailed information about non-capital losses available explanatory (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Statement [Line Items]
Deferred tax assets	$ 47,457,000	$ 44,700,513
Non-capital losses carried forward [Member]
Statement [Line Items]
Deferred tax assets	15,953,000	$ 13,514,706
Non-capital losses carried forward [Member] | 2026 [Member]
Statement [Line Items]
Deferred tax assets	46,000
Non-capital losses carried forward [Member] | 2027 [Member]
Statement [Line Items]
Deferred tax assets	215,000
Non-capital losses carried forward [Member] | 2028 [Member]
Statement [Line Items]
Deferred tax assets	772,000
Non-capital losses carried forward [Member] | 2029 [Member]
Statement [Line Items]
Deferred tax assets	879,000
Non-capital losses carried forward [Member] | 2030 [Member]
Statement [Line Items]
Deferred tax assets	1,982,000
Non-capital losses carried forward [Member] | 2031 [Member]
Statement [Line Items]
Deferred tax assets	3,381,000
Non-capital losses carried forward [Member] | 2032 [Member]
Statement [Line Items]
Deferred tax assets	2,852,000
Non-capital losses carried forward [Member] | 2033 [Member]
Statement [Line Items]
Deferred tax assets	2,538,000
Non-capital losses carried forward [Member] | 2034 [Member]
Statement [Line Items]
Deferred tax assets	1,135,000
Non-capital losses carried forward [Member] | 2035 [Member]
Statement [Line Items]
Deferred tax assets	810,000
Non-capital losses carried forward [Member] | 2036 [Member]
Statement [Line Items]
Deferred tax assets	798,000
Non-capital losses carried forward [Member] | 2037 [Member]
Statement [Line Items]
Deferred tax assets	$ 545,000