10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☑  QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended August 31, 2016

☐ TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE EXCHANGE ACT

For the transition period from _________ to _________

Commission File Number: 333-172744

GALA GLOBAL INC.

(Name of Small Business Issuer in its charter)

Nevada	42-1771014
(state or other jurisdiction of incorporation or organization)	(I.R.S. Employer I.D. No.)

2780 South Jones Blvd. #3725

Las Vegas, Nevada 89146

(Address of principal executive offices)

(775) 321-8238

Issuer's telephone number

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See definition of "large accelerated filer", "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.  (Check one):

Large accelerated filer ☐      Accelerated filer ☐     Non-accelerated filer ☐     Smaller reporting company ☑

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

APPLICABLE ONLY TO CORPORATE ISSUERS

As of October 3, 2016 the registrant had 136,922,353 shares of common stock outstanding.

GALA GLOBAL INC.

Condensed Consolidated Financial Statements

(unaudited)

For the Three and Nine Month Periods Ended August 31, 2016 and 2015

Condensed Consolidated Balance Sheets (unaudited)	2
Condensed Consolidated Statements of Operations (unaudited) 3	3
Condensed Consolidated Statements of Operations (unaudited) 3	3
Condensed Consolidated Statements of Stockholders' Deficit (unaudited)4	4
Condensed Consolidated Statements of Cash Flows (unaudited) 5	5
Notes to the Condensed Consolidated Financial Statements (unaudited) 6	6

GALA GLOBAL INC.

Condensed Consolidated Balance Sheets

(unaudited)

	August 31, 2016 $			November 30, 2015 $
ASSETS
Current assets
Cash		2,011			1,804
Inventory		7,041			2,701
Prepaid expenses – related parties		–			2,917
Total assets		9,052			7,422
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable and accrued liabilities		14,975			28,050
Accounts payable and accrued liabilities – related party		83,090			130,061
Due to related parties		247,352			255,295
Loans payable		75,000			–
Loans payable - related parties		12,264			58,005
Total liabilities		432,681			471,411
STOCKHOLDERS' DEFICIT
Preferred stock Authorized: 10,000,000 shares with a par value of $0.001 per share
Issued and outstanding: 500,000 and nil shares, respectively.		500			–
Common stock Authorized: 500,000,000 shares with a par value of $0.001 per share
Issued and outstanding: 136,922,353 and 130,047,353 shares, respectively.		136,922			130,047
Additional paid-in capital		651,183			472,501
Accumulated deficit		(1,212,234	)		(1,066,537	)
Total stockholders' deficit		(423,629	)		(463,989	)
Total liabilities and stockholders' deficit		9,052			7,422

GALA GLOBAL INC.

Condensed Consolidated Statements of Operations

(unaudited)

	Three months ended August 31, 2016 $			Three months ended August 31, 2015 $			Nine months ended August 31, 2016 $			Nine months ended August 31, 2015 $
Operating expenses
Bad debt		–			–			–			7,182
Consulting fees		–			67,900			17,500			238,400
Consulting fees – related party		9,114			95,834			24,479			147,784
General and administrative		8,638			18,824			38,125			54,253
General and administrative – related party		9,000			22,500			27,000			67,500
Option expense on failed property acquisition - related party		–			2,500			–			48,500
Rent		22,500			–			37,500			–
Total operating expenses		49,252			207,558			144,604			563,619
Loss before other expenses		(49,252	)		(207,558	)		(144,604	)		(563,619	)
Other expenses
Interest expense		(540	)		(117	)		(1,093	)		(117	)
Net loss		(49,792	)		(207,675	)		(145,697	)		(563,736	)
Net loss per share, basic and diluted		(0.00	)*		(0.00	)*		(0.00	)*		(0.00	)*
Weighted average common shares outstanding		136,922,353			127,952,563			136,349,436			124,473,845

'* denotes a loss of less than $(0.01).

GALA GLOBAL INC.

Condensed Consolidated Statements of Changes in Stockholders' Deficit

(unaudited)

	Preferred stock				Common stock				Additional paid-in		Accumulated
	Shares #		Par value $		Shares #		Par value $		capital $		Deficit $			Total $
Balance, November 30, 2015		–		–		130,047,353		130,047		472,501		(1,066,537	)		(463,989	)
Shares issued for consulting services – related party		–		–		4,375,000		4,375		66,562		–			70,937
Shares issued for consulting services		–		–		2,500,000		2,500		40,000		–			42,500
Shares issued for conversion of related party payable		166,666		167		–		–		24,000		–			24,167
Shares issued for conversion of related party debt		333,334		333		–		–		48,120		–			48,453
Net loss for the period		–		–		–		–		–		(145,697	)		(145,697	)
Balance, August 31, 2016		500,000		500		136,922,353		136,922		651,183		(1,212,234	)		(423,629	)

GALA GLOBAL INC.

Condensed Consolidated Statements of Cash Flows

(unaudited)

	For the Nine Months Ended August 31, 2016 $			For the Nine Months Ended August 31, 2015 $
Operating activities
Net loss for the period		(145,697	)		(563,736	)
		-
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt provision		–			7,182
Expenses paid by related parties on behalf of the Company		8,157			–
Stock-based compensation		17,500			271,000
Stock-based compensation – related party		73,855			119,817
Shares issued for extension of property option – related party		–			28,000
Changes in operating assets and liabilities:
Inventory		(4,340	)		–
Prepaid expenses		–			(51,117	)
Accounts payable and accrued liabilities		11,925			7,895
Accounts payable and accrued liabilities – related party		(22,157	)		67,617
Net cash used in operating activities		(60,757	)		(113,342	)
Investing activities
Advances under loan receivable		–			(12,467	)
Repayment of note receivable		–			5,285
					–
Net cash used in investing activities		–			(7,182	)
Financing activities
Proceeds from related party debt		–			83,524
Repayments of related party debt		(6,100	)		(5,000	)
Proceeds from note payable - related party		2,064			42,000
Proceeds from loan payable		65,000			–
Net cash provided by financing activities		60,964			120,524
Increase in cash		207			–
Cash, beginning of period		1,804			–
Cash, end of period		2,011			–
Non-cash investing and financing activities:
Expenses paid by related parties that increased related party debt		8,157			–
Common shares issued for consulting services		17,500			–
Common shares issued for consulting services to a related party		70,937			14,117
Common shares issued to settle outstanding payables		25,000			–
Common shares issued for intangible assets		–			63,750
Preferred shares issued to settle related party payables		24,167			–
Preferred shares issued to settle related party debt		48,453			–
Supplemental disclosures:
Interest paid		–			–
Income tax paid		–			–

1.Organization and Nature of Operations

Gala Global Inc. (the "Company") was incorporated in the State of Nevada on March 10, 2010. The Company was formed to provide garment tailoring and alteration services.

On May 19, 2014, a change in control of the Company occurred when IDG Ventures Ltd. sold all of its 3,547,000 common shares, representing 60.04% of our issued and outstanding common shares, in a private share purchase transaction to Messrs Haas, Lefevre and Naccarato.

On June 26, 2014, the Company had a change in management when Mr. Robert Frei resigned as President and Director of the Company and Mr. Lefevre was appointed as his successor. Concurrent with the change of management, the Company acquired two 100% owned subsidiary companies, Cannabis Ventures Inc (USA), incorporated on February 27, 2014 in the state of Nevada and Cannabis Ventures Inc. (Canada), incorporated on April 9, 2014 in Vancouver, British Columbia. Neither of these subsidiary companies had traded prior to their acquisition by the Company other than as described below.

The Company, since its change in management effective June 26, 2014, has expanded into the Hemp and Cannabidiol ("CBD") industry. The expansion is focusing on the development, research, and commercialization of products derived from the Hemp and Cannabis plant. The Company currently is finalizing its marketing strategy for a new CBD flavored thin-film strip. The film strip delivery system uses a dissolving film strip that is absorbed in the mouth. The film-strip method is an advanced method of providing CBD for dietary supplement. The Company also is seeking acquisition candidates in this area of interest in the nutraceutical and pharmaceutical industries. The Company also plans to enter into the medical marijuana cultivation industry as approved in the United States and Canada to build legalized cultivation operations.

The Company's services include the development of cannabinoid based health and wellness products; the development of medical grade compounds; the licensing of proprietary testing, genetics, labeling and packaging, tracking, production, and standardization methods for the medicinal herb industry.

Going Concern

These consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at August 31, 2016, the Company has a working capital deficit of $423,629 and an accumulated deficit of $1,212,234. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company's future operations. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Summary of Significant Accounting Policies

a) Basis of Presentation

The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") and are expressed in U.S. dollars. The Company's fiscal year end is November 30.

b) Principles of Consolidation

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Cannabis Ventures Inc. (USA), Cannabis Ventures Inc. (Canada), and CBD Life, Inc, from the date of their acquisition by the Company effective June 26, 2014. All inter-company transactions and balances have been eliminated on consolidation.

2. Summary of Significant Accounting Policies (continued)

c) Use of Estimates

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

d) Interim Financial Statements

The accompanying unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In management's opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading. Operating results for the three and nine months ended August 31, 2016 are not necessarily indicative of the results that may be expected for the year ended November 30, 2016. For more complete financial information, these unaudited financial statements should be read in conjunction with the audited financial statements for the year ended November 30, 2015 included in our Form 10-K filed with the SEC.

e) Inventory

Inventory is comprised of Vape Mods and cannabidiol products purchased for resale, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future market conditions.

f) Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As of August 31, 2016 and November 30, 2015, there were no cash equivalents.

g) Financial Instruments

Company's financial instruments consist principally of cash, accounts payable and accrued liabilities, loans payable to related parties, loan payable, and amounts due to related parties. The recorded values of all these financial instruments approximate their current fair values because of the short term nature of these financial instruments.

2.Summary of Significant Accounting Policies (continued)

h) Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

i) Revenue Recognition

The Company earns revenue from the sale of Vape Mods, which are modified electronic cigarettes and vape pens. Revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is assured.  The Company is not exposed to any credit risks as amounts are prepaid prior to performance of services.

j) Stock-based Compensation

The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

k) Basic and Diluted Net Loss per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued and outstanding during the three and nine months ended August 31, 2016 and 2015.

l) Reclassification

Prior year amounts have been reclassified to conform with the current year presentation

m) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3. Related Party Transactions

a) During the three months ended February 29, 2016, the Company issued 625,000 shares of common stock with a fair value of $10,625 to the Chief Executive Officer of the Company for services as a director of the Company. The Company incurred consulting services of $17,292 during the nine months ended August 31, 2016. As at August 31, 2016, the Company had a prepaid expense balance of $nil (2015 - $2,917) to the Chief Executive Officer of the Company related to these services.

b) As at February 29, 2016, the Company issued 625,000 common shares with a fair value of $7,187 to the Chief Financial Officer for consulting services. During the nine months ended August 31, 2016, the Company incurred consulting services of $7,187 (2015 - $nil).

c) As at August 31, 2016, the Company owed $247,352 (2015 - $255,295) to a company controlled by a significant shareholder of the Company to fund payment of operating expenditures. The amount owed is unsecured, non-interest bearing, and due on demand.

d) As at August 31, 2016, the Company owed $10,000 (2015 - $10,000) to a company controlled by a significant shareholder of the Company. The amount owed in unsecured, non-interest bearing, and due on demand.

e) On August 5, 2016, the Company issued a promissory note for $2,064 to a significant shareholder of the Company. The amount is unsecured, bears interest at 3% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $4 (2015 - $nil) has been included in accounts payable and accrued liabilities. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

f) As at August 31, 2016, the Company owed $200 (2015 - $200) to the Chief Executive Officer of the Company. The amount is unsecured, bears interest at 1% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $2 (2015 - $nil) has been included in accounts payable and accrued liabilities.

g) As at August 31, 2016, the Company owed $nil (2015 - $42,000) to a significant shareholder of the Company. The amount is unsecured, bears interest at 3% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $nil (2015 - $435) has been included in accounts payable and accrued liabilities.

h) As at August 31, 2016, the Company owed $nil (2015 - $5,000) to a significant shareholder of the Company. The amount is unsecured, bears interest at 1% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $nil (2015 - $1) has been included in accounts payable and accrued liabilities.

i) As at August 31, 2016, the Company owed $nil (2015 - $805) to a significant shareholder of the Company. The amount is unsecured, bears interest at 1% per annum, and due 180 days from the date of issuance. On January 27, 2016, the Company issued 333,334 shares of preferred stock to the loan holder as part of settling all of the outstanding debt and accrued interest.

j) As at August 31, 2016, the Company owed $79,333 (2015 - $76,500) to a significant shareholder of the Company, which has been recorded in accounts payable and accrued liabilities - related parties. The amount is unsecured, non-interest bearing, and due on demand.  During the nine months ended August 31, 2016, the Company incurred legal fees of $27,000 (2015 - $67,500) to this significant shareholder.  On January 27, 2016, the Company issued 166,666 shares of preferred stock to settle outstanding debt owed to related parties of $24,167.

4.Loans Payable

a) On December 29, 2015, the Company issued a $20,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

b) On April 19, 2016, the Company issued a $3,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

c) On April 22, 2016, the Company issued a $22,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance.  The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

d) On June 3, 2016, the Company issued a $20,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

e) On June 23, 2016, the Company issued a $10,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance.  The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

5.Stockholders' Equity

(a) On December 23, 2015, the Company issued 1,250,000 shares of common stock with a fair value of $25,000 to a consultant pursuant to a consulting agreement dated May 1, 2015.

(b) On December 23, 2015, the Company issued 2,500,000 of shares of common stock with a fair value of $39,063 to the Chief Financial Officer and director of the Company pursuant to the agreement dated September 1, 2015. 1,250,000 shares were issued for the consultant's services as a director, and 1,250,000 shares for services as the Company's Chief Financial Officer.

(c) On December 23, 2015, the Company issued 1,250,000 of shares of common stock with a fair value of $21,250 to the Chief Executive Officer of the Company for the consultant's services as a director pursuant to the consulting agreement dated September 1, 2015.

(d) On December 23, 2015, the Company issued 625,000 of shares of common stock with a fair value of $10,625 to the Chief Executive Officer of the Company for services as the Company's Chief Executive Officer pursuant to the consulting agreement dated June 29, 2015.

(e) On December 23, 2015, the Company issued 1,250,000 of shares of common stock with a fair value of $17,500 to a consultant pursuant to a consulting agreement dated December 14, 2015.

(f) On January 27, 2016, the Company issued 500,000 shares of preferred stock to significant shareholders to settle debt of $72,620. Each preferred share is entitled to receive dividends when and if declared by the Company's board of directors, has 500 to 1 voting power and liquidation rights in the amount of the shares; par value in accordance with the Company's certificate of designation. Of the 500,000 shares issued, 166,666 shares were issued to a significant shareholder to settle outstanding payables to a significant shareholder of $24,167, and the remaining 333,334 shares are issued to another significant shareholder to settle debts of $42,638, $5,009, and $806 described at Note 4 for a total of $48,453 in outstanding principal and accrued interest.

(g) As at August 31, 2016, the Company owed 625,000 of shares of common stock with a fair value of $3,750 issuable to the Chief Executive Officer as compensation for consulting services, which has been recorded as accounts payable and accrued liabilities – related party until the shares have been issued.

6.Commitments

a) On May 1, 2015, the Company entered into a consulting agreement for website development and maintenance services. Pursuant to the agreement, the consultant is to be compensated by being issued 1,250,000 shares of common stock on an annual basis until the agreement is cancelled or terminated. Either party may terminate the agreement by providing written thirty days' notice.

b) On June 29, 2015, the Company entered into a consulting agreement with the Chief Executive Officer of the Company for consulting services relating to the cannabis industry. Pursuant to the agreement, the Company issued 625,000 shares of common stock to the consultant upon execution of the agreement and will issue 625,000 shares of common stock every six months thereafter as compensation. Either party may terminate the agreement by providing written thirty days notice. As of August 31, 2016, the Company has issued 1,250,000 common shares and has recorded an additional 625,000 shares issuable as accounts payable and accrued liabilities – related party.  Refer to Note 5(g).

c) On September 1, 2015, the Company entered into an agreement with the Chief Executive Officer of the Company for assuming the role of Chief Executive Officer. Pursuant to the agreement, the Company issued 1,250,000 shares of common stock to the Chief Executive Officer upon execution and will issue 1,250,000 shares of common stock every twelve months thereafter. The agreement shall be terminated upon mutual agreement with the Company and the Chief Executive Officer. On October 20, 2016, the Chief Executive Officer resigned and has agreed to forgo any additional compensation due to him as of August 31, 2016.

d) On September 1, 2015, the Company entered into an agreement with the Chief Financial Officer of the Company. Pursuant to the agreement, the Company issued 1,250,000 shares of common stock to the Chief Financial Officer upon execution and will issue 1,250,000 shares of common stock every twelve months as compensation for being the Chief Financial Officer. The Company shall also issue an additional 625,000 shares of common stock to the Chief Financial Officer upon execution and will issue 625,000 shares of common stock every six months as compensation for being a director. The agreement shall be terminated upon mutual agreement with the Company and the Chief Financial Officer.

e) On December 14, 2015, the Company entered into a consulting agreement for marketing and promotion services. Pursuant to the agreement, the consultant was issued 1,250,000 shares of common stock on an annual basis until the agreement is cancelled or terminated. Either party may terminate the agreement by providing written thirty days notice.

7. Subsequent Events

a) On September 21, 2016, the Company issued a $10,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance.

ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Safe Harbor Statement

This report on Form 10-Q contains certain forward-looking statements.  All statements other than statements of historical fact are "forward-looking statements" for purposes of these provisions, including any projections of earnings, revenues, or other financial items; any statements of the plans, strategies, and objectives of management for future operation; any statements concerning proposed new products, services, or developments; any statements regarding future economic conditions or performance; statements of belief; and any statement of assumptions underlying any of the foregoing. Such forward-looking statements are subject to inherent risks and uncertainties, and actual results could differ materially from those anticipated by the forward-looking statements.

These forward-looking statements involve significant risks and uncertainties, including, but not limited to, the following: competition, promotional costs, and risk of declining revenues.  Our actual results could differ materially from those anticipated in such forward-looking statements as a result of a number of factors.  These forward-looking statements are made as of the date of this filing, and we assume no obligation to update such forward-looking statements.  The following discusses our financial condition and results of operations based upon our financial statements which have been prepared in conformity with accounting principles generally accepted in the United States.  It should be read in conjunction with our financial statements and the notes thereto included elsewhere herein.

The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this Form 10-Q.  The discussions of results, causes and trends should not be construed to imply any conclusion that these results or trends will necessarily continue into the future.

RESULTS OF OPERATIONS

Working Capital

	August 31, 2016 $			November 30, 2015 $
Current Assets		9,052			7,422
Current Liabilities		432,681			471,411
Working Capital (Deficit)		(423,629	)		(463,989	)

Cash Flows

	Nine months ended August 31, 2016 $			Nine months ended August 31, 2015 $
Cash Flows from (used in) Operating Activities		(60,757	)		(113,342	)
Cash Flows from (used in) Investing  Activities		-			(7,182	)
Cash Flows from (used in) Financing Activities		60,964			120,524
Net Increase (decrease) in Cash During Period		207			-

Operating Expenses

Three Months Ended August 31, 2016 and 2015

During the three months ended August 31, 2016, the Company incurred operating expenses of $49,252 compared with $207,558 during the three months ended August 31, 2015. The Company recorded a $Nil of consulting fees during the three months ended August 31, 2016 compared to $67,900 cost of consulting fees incurred during the three months ended August 31, 2015.  Consulting fees incurred to related parties for management services decreased by $86,720 due to a reduction in the number of officers and directors compensated. General and administrative expenses decreased by $10,186 due to a general decrease in operating activities. General and administrative expenses charged by related parties decreased $13,500 due to a reduction in the rates charge by the Company's related party for legal fees. The Company terminated its property acquisition agreement for the British Columbia, Canada property at the end of 2015 resulting in a reduction of $2,500 in option payments from the prior period. The Company entered into a lease for a new facility during the three months ended August 31, 2016 resulting in $22,500 of rent expense.

Nine Months Ended August 31, 2016 and 2015

During the nine months ended August 31, 2016, the Company incurred operating expenses of $144,604 compared with $563,619 during the nine months ended August 31, 2015. The Company reduced consulting expense by $220,900 during the nine months ended August 31, 2016 compared to the nine months ended August 31, 2015 due to the Company focusing on the commercialization of products derived from the Hemp and Cannabis plant. Consulting fees incurred to related parties for management services decreased by $123,305 due to a reduction in the number of officers and directors compensated during the nine months ended August 31, 2016. General and administrative expenses decreased by $16,128 due to a general decrease in operations. General and administrative expenses charged by related parties decreased by $40,500 when compared to the nine months ended August 31, 2016 due to a reduction in the rates charge by the Company's related party for legal fees. The Company terminated its property acquisition agreement for the British Columbia, Canada property at the end of 2015 resulting in a reduction of $48,500 in option payments from the prior period.  The Company entered into a lease for a new facility March, 2016 resulting in $37,500 of rent expense as of August 31, 2016.

Net Loss

During the three months August 31, 2016, the Company incurred a net loss of $49,792 and a net loss per share of $0.00 compared with a net loss of $207,675 and a net loss per share of $0.00 for the three months ended August 31, 2015 due to the factors discussed above.

During the nine months ended August 31, 2016, the Company incurred a net loss of $145,697 and a net loss per share of $0.00 compared with a net loss of $563,736 and a net loss per share of $0.00 for the nine months ended August 31, 2015 due to the factors discussed above.

Liquidity and Capital Resources

As of August 31, 2016, the Company has a working capital deficit of $423,629, and an accumulated deficit of $1,212,234. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company's future operations. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Cash flow from Operating Activities

During the nine months ended August 31, 2016, the Company used $60,757 of cash in operating activities compared to the use of $113,342 of cash for operating activities during the nine months ended August 31, 2015 for a decrease of $52,585 in cash used in operating activities. The decrease in cash used for operating activities is due to a decrease in the overall operating activity of the Company compared to prior year.

Cash flow from Investing Activities

During the nine months ended August 31, 2016, the Company used $nil of cash for investing activities compared with $7,182 during the nine months ended August 31, 2015. The decrease in the use of cash is due to the fact that the Company had advanced $12,467 to an unrelated party during the nine month period ended August 31, 2015. The Company received a repayment of $5,285, and deemed the remaining balance to be uncollectible. Consequently, the Company recognized bad debt of $7,182 on the loan receivable for uncollectible principal and interest.

Cash flow from Financing Activities

During the nine months ended August 31, 2016, the Company received $60,964 of cash from financing activities compared with $120,524 during the nine months ended August 31, 2015.  During the current period, the Company received $65,000 as loans from unrelated parties and $2,064 in loans from related parties, offset by $6,100 paid to a related party for amounts owed. During the prior period, the Company repaid $5,000 to a related party and received $120,524 in advances from related parties, which included $42,000 from a note payable issued to a related party.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Subsequent Events

On September 21, 2016, the Company issued a $10,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance.

Going Concern

We have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive activities. For these reasons, our auditors stated in their report on our audited financial statements that they have substantial doubt that we will be able to continue as a going concern without further financing.

Future Financings

We will continue to rely on equity sales of our common shares in order to continue to fund our business operations. Issuances of additional shares will result in dilution to existing stockholders. There is no assurance that we will achieve any additional sales of the equity securities or arrange for debt or other financing to fund planned acquisitions and activities.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. A complete summary of these policies is included in note (1) of the notes to our financial statements. In general, management's estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes for the reporting period. Significant areas requiring the use of management estimates relate to the valuation of its mineral leases and claims and our ability to obtain final government permission to complete the project.

Stock-Based Compensation

The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Recently Issued Accounting Pronouncements

The Company has reviewed all the recently issued, but not yet effective, accounting pronouncements and does not believe that the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations as reported in its financial statements.

Contractual Obligations

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4.  CONTROLS AND PROCEDURES

Management's Report on Internal Control over Financial Reporting.

Our Internal control over financial reporting is a process that, under the supervision of and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, was designed to provide reasonable assurances regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.  Our internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect our transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and our trustees; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect on our financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.  Also, projections of any evaluation of effectiveness to future periods are subject to the risk that our controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

As management, it is our responsibility to establish and maintain adequate internal control over financial reporting.  As of August 31, 2016, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we evaluated the effectiveness of our internal control over financial reporting using criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO").  Based on our evaluation, we concluded that the Company has not maintained effective internal control over financial reporting as of August 31, 2016, based on criteria established in the Internal Control Integrated Framework issued by the COSO.

This quarterly report does not include an attestation report of the company's registered public accounting firm regarding internal control over financial reporting.  Management's report was not subject to attestation by the company's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the company to provide only management's report in this quarterly report.

Evaluation of disclosure controls and procedures.

As of August 31, 2016, the Company's chief executive officer and chief financial officer conducted an evaluation regarding the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act.  Based upon the evaluation of these controls and procedures, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were not effective as of the date of filing this annual report applicable for the period covered by this report.

Changes in internal controls.  

During the period covered by this report, no changes occurred in our internal control over financial reporting that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

As of August 31, 2016 there are no material pending legal proceedings, other than ordinary routine litigation incidental to our business, to which we or any of our subsidiaries are a party or of which any of our properties is the subject.  Also, our management is not aware of any legal proceedings contemplated by any governmental authority against us.

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS SECURITIES

For the nine months ended August 31, 2016, 6,875,000 shares of common stock were issued for consulting services, and 500,000 shares of preferred stock were issued for conversion of debt.  No unregistered sales of equity securities were completed during the nine months ended August 31, 2016.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

No senior securities were issued or outstanding during the nine months ended August 31, 2016 and 2015.

ITEM 4.  MINE SAFETY DISCLOSURES

Not applicable to our Company.

ITEM 5.  OTHER INFORMATION

On October 20, 2016, Calvin Frye, the Chief Executive Officer and a director of the Company, resigned.

ITEM 6.  EXHIBITS

Exhibit Number	Exhibit Description
17.0	Resignation of Director
31.1	Certification of the Chief Executive Officer and Chief Financial Officer Pursuant to Rule 13a-14 or 15d-14 of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
EX-101.INS	XBRL Instance Document
EX-101.SCH	XBRL Taxonomy Extension Schema
EX-101.CAL	XBRL Taxonomy Extension Calculation Linkbase
EX-101.LAB	XBRL Taxonomy Extension Label Linkbase
EX-101.PRE	XBRL Taxonomy Extension Presentation Linkbase
EX-101.DEF	XBRL Taxonomy Extension Definition Linkbase

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on our behalf by the undersigned thereunto duly authorized.

	GALA GLOBAL INC.
		(REGISTRANT)
Date:  November 4, 2016	/s/   Alison Hess
		Allison Hess
		President, Chief Financial Officer and Director
		(Authorized Officer for Registrant)

EX-17

Resignation

Board of DirectorsGala Global Inc.

Dear Sirs:

Effective immediately, I hereby resign as Officer and Director of Gala Global Inc., a Nevada corporation (the "Corporation").

My resignation is not due to any disagreement with the Corporation on any matter relating to the Corporation's operations, policies, practices, or otherwise.

I confirm that I have no claim against the Corporation whether in respect of remuneration, severance payments, pensions, expenses or compensation for loss of office or in any other respect whatsoever.

EX-31.1

EXHIBIT 31.1

CERTIFICATION PURSUANT TO18 U.S.C. ss 1350, AS ADOPTED PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Allison Hess, certify that:

1. I have reviewed this Annual Report on Form 10-Q of Gala Global Inc.;

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

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

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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

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

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

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

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

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

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

Date: November 4, 2016

/s/ Allison Hess

Allison HessPresiden, Chief Financial Officer, and Director(Principal Executive Officer, Principal Financial Officerand Principal Accounting Officer)

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Allison Hess, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) the Quarter Report on Form 10-Q of Gala Global Inc. for the quarter ended August 31, 2016 (the "Report") fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Gala Global Inc.

Dated:  November 4, 2016
	/s/ Allison Hess
	Allison Hess
	President, Chief Financial Officer,  and Director
	(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

XML

Document and Entity Information - shares	9 Months Ended
	Aug. 31, 2016	Jul. 12, 2016
Document And Entity Information
Entity Registrant Name	Gala Global Inc.
Entity Central Index Key	0001513403
Document Type	10-Q
Document Period End Date	Aug. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--11-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Accelerated Filer
Entity Common Stock, Shares Outstanding		136,922,353
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2016

XML

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Aug. 31, 2016	Nov. 30, 2015
Current assets
Cash	$ 2,011	$ 1,804
Inventory	7,041	2,701
Prepaid expenses - related parties		2,917
Total assets	9,052	7,422
Current liabilities
Accounts payable and accrued liabilities	14,975	28,050
Accounts payable and accrued liabilities - related party	83,090	130,061
Due to related parties	247,352	255,295
Loans payable	75,000
Loans payable - related parties	12,264	58,005
Total liabilities	432,681	471,411
STOCKHOLDERS' DEFICIT
Preferred stock Authorized: 10,000,000 shares with a par value of $0.001 per share Issued and outstanding: 500,000 and nil shares, respectively.	500
Common stock Authorized: 500,000,000 shares with a par value of $0.001 per share Issued and outstanding: 136,922,353 and 130,047,353 shares, respectively.	136,922	130,047
Additional paid-in capital	651,183	472,501
Accumulated deficit	(1,212,234)	(1,066,537)
Total stockholders' deficit	(423,629)	(463,989)
Total liabilities and stockholders' deficit	$ 9,052	$ 7,422

XML

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Aug. 31, 2016	Nov. 30, 2015
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares issued	500,000
Preferred stock, shares outstanding	500,000
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares issued	136,922,353	130,047,353
Common stock, shares outstanding	136,922,353	130,047,353

XML

Condensed Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Aug. 31, 2016	Aug. 31, 2015	Aug. 31, 2016	Aug. 31, 2015
Operating expenses
Bad debt				$ 7,182
Consulting fees		67,900	17,500	238,400
Consulting fees - related party	9,114	95,834	24,479	147,784
General and administrative	8,638	18,824	38,125	54,253
General and administrative - related party	9,000	22,500	27,000	67,500
Option expense on failed property acquisition - related party		2,500		48,500
Rent	22,500		37,500
Total operating expenses	49,252	207,558	144,604	563,619
Loss before other expenses	(49,252)	(207,558)	(144,604)	(563,619)
Other expenses
Interest expense	(540)	(117)	(1,093)	(117)
Net loss	$ (49,792)	$ (207,675)	$ (145,697)	$ (563,736)
Net loss per share, basic and diluted	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Weighted average common shares outstanding	136,922,353	127,952,563	136,349,436	124,473,845

XML

Consolidated Statements Of Changes In Stockholders' Deficit (Unaudited) - 9 months ended Aug. 31, 2016 - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance, Shares at Nov. 30, 2015		130,047,353
Balance, Amount at Nov. 30, 2015		$ 130,047	$ 472,501	$ (1,066,537)	$ (463,989)
Shares issued for consulting services – related party, Shares		4,375,000
Shares issued for consulting services – related party, Amount		$ 4,375	66,562		70,937
Shares issued for consulting services, Shares	166,666	2,500,000
Shares issued for consulting services, Amount		$ 2,500	40,000		42,500
Shares issued for conversion of related party payable, Shares	166,666
Shares issued for conversion of related party payable, Amount	$ 167		24,000		24,167
Shares issued for conversion of related party debt, Shares	333,334
Shares issued for conversion of related party debt, Amount	$ 333		48,120		48,453
Net loss for the period				(145,697)	(145,697)
Balance, Shares at Aug. 31, 2016	500,000	136,922,353
Balance, Amount at Aug. 31, 2016	$ 500	$ 136,922	$ 651,183	$ (1,212,234)	$ (423,629)

XML

Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Aug. 31, 2016	Aug. 31, 2015
Operating activities
Net loss for the period	$ (145,697)	$ (563,736)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt provision		7,182
Expenses paid by related parties on behalf of the Company	8,157
Stock-based compensation	17,500	271,000
Stock based compensation - related party	73,855	119,817
Shares issued for extension of property option - related party		28,000
Changes in operating assets and liabilities:
Inventory	(4,340)
Prepaid expenses		(51,117)
Accounts payable and accrued liabilities	11,925	7,895
Accounts payable and accrued liabilities - related party	(22,157)	67,617
Net cash used in operating activities	(60,757)	(113,342)
Investing activities
Advances under loan receivable		(12,467)
Repayment of note receivable		5,285
Net cash used in investing activities		(7,182)
Financing activities
Proceeds from related party debt		83,524
Repayments to related party debt	(6,100)	(5,000)
Proceeds from note payable - related party	2,064	42,000
Proceeds from loan payable	65,000
Net cash provided by financing activities	60,964	120,524
Increase in cash	207
Cash, beginning of period	1,804
Cash, end of period	2,011
Non-cash investing and financing activities:
Expenses paid by related parties that increased related party debt	8,157
Common shares issued for consulting services	17,500
Common shares issued for consulting services to a related party	70,937	14,117
Common shares issued to settle outstanding payables	25,000
Common shares issued for intangible assets		63,750
Preferred shares issued to settle related party payables	24,167
Preferred shares issued to settle related party debt	48,453
Supplemental disclosures:
Interest paid
Income tax paid

XML

Organization and Nature of Operations

9 Months Ended

Aug. 31, 2016

Accounting Policies [Abstract]

Organization and Nature of Operations

Organization and Nature of Operations

Gala Global Inc. (the “Company”) was incorporated in the State of Nevada on March 10, 2010. The Company was formed to provide garment tailoring and alteration services.

On May 19, 2014, a change in control of the Company occurred when IDG Ventures Ltd. sold all of its 3,547,000 common shares, representing 60.04% of our issued and outstanding common shares, in a private share purchase transaction to Messrs Haas, Lefevre and Naccarato.

On June 26, 2014, the Company had a change in management when Mr. Robert Frei resigned as President and Director of the Company and Mr. Lefevre was appointed as his successor. Concurrent with the change of management, the Company acquired two 100% owned subsidiary companies, Cannabis Ventures Inc (USA), incorporated on February 27, 2014 in the state of Nevada and Cannabis Ventures Inc. (Canada), incorporated on April 9, 2014 in Vancouver, British Columbia. Neither of these subsidiary companies had traded prior to their acquisition by the Company other than as described below.

The Company, since its change in management effective June 26, 2014, has expanded into the Hemp and Cannabidiol (“CBD”) industry. The expansion is focusing on the development, research, and commercialization of products derived from the Hemp and Cannabis plant. The Company currently is finalizing its marketing strategy for a new CBD flavored thin-film strip. The film strip delivery system uses a dissolving film strip that is absorbed in the mouth. The film-strip method is an advanced method of providing CBD for dietary supplement. The Company also is seeking acquisition candidates in this area of interest in the nutraceutical and pharmaceutical industries. The Company also plans to enter into the medical marijuana cultivation industry as approved in the United States and Canada to build legalized cultivation operations.

The Company’s services include the development of cannabinoid based health and wellness products; the development of medical grade compounds; the licensing of proprietary testing, genetics, labeling and packaging, tracking, production, and standardization methods for the medicinal herb industry.

Going Concern

These consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at August 31, 2016, the Company has a working capital deficit of $423,629 and an accumulated deficit of $1,212,234. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

XML

Summary of Significant Accounting Policies

9 Months Ended

Aug. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

a) Basis of Presentation

The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is November 30.

b) Principles of Consolidation

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Cannabis Ventures Inc. (USA), Cannabis Ventures Inc. (Canada), and CBD Life, Inc, from the date of their acquisition by the Company effective June 26, 2014. All inter-company transactions and balances have been eliminated on consolidation.

c) Use of Estimates

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

d) Interim Financial Statements

The accompanying unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In management’s opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading. Operating results for the three and nine months ended August 31, 2016 are not necessarily indicative of the results that may be expected for the year ended November 30, 2016. For more complete financial information, these unaudited financial statements should be read in conjunction with the audited financial statements for the year ended November 30, 2015 included in our Form 10-K filed with the SEC.

e) Inventory

Inventory is comprised of Vape Mods and cannabidiol products purchased for resale, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future market conditions.

f) Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As of August 31, 2016 and November 30, 2015, there were no cash equivalents.

g) Financial Instruments

Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, loans payable to related parties, loan payable, and amounts due to related parties. The recorded values of all these financial instruments approximate their current fair values because of the short term nature of these financial instruments.

h) Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

i) Revenue Recognition

The Company earns revenue from the sale of Vape Mods, which are modified electronic cigarettes and vape pens. Revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is assured. The Company is not exposed to any credit risks as amounts are prepaid prior to performance of services.

j) Stock-based Compensation

The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

k) Basic and Diluted Net Loss per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued and outstanding during the three and nine months ended August 31, 2016 and 2015.

l) Reclassification

Prior year amounts have been reclassified to conform with the current year presentation

m) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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Related Party Transactions

9 Months Ended

Aug. 31, 2016

Related Party Transactions [Abstract]

Related Party Transactions

3. Related Party Transactions

a) During the three months ended February 29, 2016, the Company issued 625,000 shares of common stock with a fair value of $10,625 to the Chief Executive Officer of the Company for services as a director of the Company. The Company incurred consulting services of $17,292 during the nine months ended August 31, 2016. As at August 31, 2016, the Company had a prepaid expense balance of $nil (2015 - $2,917) to the Chief Executive Officer of the Company related to these services.

b) As at February 29, 2016, the Company issued 625,000 common shares with a fair value of $7,187 to the Chief Financial Officer for consulting services. During the nine months ended August 31, 2016, the Company incurred consulting services of $7,187 (2015 - $nil).

c) As at August 31, 2016, the Company owed $247,352 (2015 - $255,295) to a company controlled by a significant shareholder of the Company to fund payment of operating expenditures. The amount owed is unsecured, non-interest bearing, and due on demand.

d) As at August 31, 2016, the Company owed $10,000 (2015 - $10,000) to a company controlled by a significant shareholder of the Company. The amount owed in unsecured, non-interest bearing, and due on demand.

e) On August 5, 2016, the Company issued a promissory note for $2,064 to a significant shareholder of the Company. The amount is unsecured, bears interest at 3% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $4 (2015 - $nil) has been included in accounts payable and accrued liabilities. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

f) As at August 31, 2016, the Company owed $200 (2015 - $200) to the Chief Executive Officer of the Company. The amount is unsecured, bears interest at 1% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $2 (2015 - $nil) has been included in accounts payable and accrued liabilities.

g) As at August 31, 2016, the Company owed $nil (2015 - $42,000) to a significant shareholder of the Company. The amount is unsecured, bears interest at 3% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $nil (2015 - $435) has been included in accounts payable and accrued liabilities.

h) As at August 31, 2016, the Company owed $nil (2015 - $5,000) to a significant shareholder of the Company. The amount is unsecured, bears interest at 1% per annum, and due 180 days from the date of issuance. As at August 31, 2016, accrued interest of $nil (2015 - $1) has been included in accounts payable and accrued liabilities.

i) As at August 31, 2016, the Company owed $nil (2015 - $805) to a significant shareholder of the Company. The amount is unsecured, bears interest at 1% per annum, and due 180 days from the date of issuance. On January 27, 2016, the Company issued 333,334 shares of preferred stock to the loan holder as part of settling all of the outstanding debt and accrued interest.

j) As at August 31, 2016, the Company owed $79,333 (2015 - $76,500) to a significant shareholder of the Company, which has been recorded in accounts payable and accrued liabilities - related parties. The amount is unsecured, non-interest bearing, and due on demand. During the nine months ended August 31, 2016, the Company incurred legal fees of $27,000 (2015 - $67,500) to this significant shareholder. On January 27, 2016, the Company issued 166,666 shares of preferred stock to settle outstanding debt owed to related parties of $24,167.

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Loans Payable

9 Months Ended

Aug. 31, 2016

Debt Disclosure [Abstract]

Loans Payable

4. Loans Payable

a) On December 29, 2015, the Company issued a $20,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

b) On April 19, 2016, the Company issued a $3,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

c) On April 22, 2016, the Company issued a $22,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

d) On June 3, 2016, the Company issued a $20,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

e) On June 23, 2016, the Company issued a $10,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance. The promissory note contains a conversion provision in case the company cannot fulfill its obligation.  The terms of the conversion will be determined at the time of conversion.

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Stockholders' Equity

9 Months Ended

Aug. 31, 2016

Equity [Abstract]

Stockholders' Equity

5. Stockholders’ Equity

(a) On December 23, 2015, the Company issued 1,250,000 shares of common stock with a fair value of $25,000 to a consultant pursuant to a consulting agreement dated May 1, 2015.

(b) On December 23, 2015, the Company issued 2,500,000 of shares of common stock with a fair value of $39,063 to the Chief Financial Officer and director of the Company pursuant to the agreement dated September 1, 2015. 1,250,000 shares were issued for the consultant’s services as a director, and 1,250,000 shares for services as the Company’s Chief Financial Officer.

(c) On December 23, 2015, the Company issued 1,250,000 of shares of common stock with a fair value of $21,250 to the Chief Executive Officer of the Company for the consultant’s services as a director pursuant to the consulting agreement dated September 1, 2015.

(d) On December 23, 2015, the Company issued 625,000 of shares of common stock with a fair value of $10,625 to the Chief Executive Officer of the Company for services as the Company’s Chief Executive Officer pursuant to the consulting agreement dated June 29, 2015.

(e) On December 23, 2015, the Company issued 1,250,000 of shares of common stock with a fair value of $17,500 to a consultant pursuant to a consulting agreement dated December 14, 2015.

(f) On January 27, 2016, the Company issued 500,000 shares of preferred stock to significant shareholders to settle debt of $72,620. Each preferred share is entitled to receive dividends when and if declared by the Company’s board of directors, has 500 to 1 voting power and liquidation rights in the amount of the shares; par value in accordance with the Company’s certificate of designation. Of the 500,000 shares issued, 166,666 shares were issued to a significant shareholder to settle outstanding payables to a significant shareholder of $24,167, and the remaining 333,334 shares are issued to another significant shareholder to settle debts of $42,638, $5,009, and $806 described at Note 4 for a total of $48,453 in outstanding principal and accrued interest.

(g) As at August 31, 2016, the Company owed 625,000 of shares of common stock with a fair value of $3,750 issuable to the Chief Executive Officer as compensation for consulting services, which has been recorded as accounts payable and accrued liabilities – related party until the shares have been issued.

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Commitments

9 Months Ended

Aug. 31, 2016

Commitments and Contingencies Disclosure [Abstract]

Commitments

6. Commitments

a) On May 1, 2015, the Company entered into a consulting agreement for website development and maintenance services. Pursuant to the agreement, the consultant is to be compensated by being issued 1,250,000 shares of common stock on an annual basis until the agreement is cancelled or terminated. Either party may terminate the agreement by providing written thirty days’ notice.

b) On June 29, 2015, the Company entered into a consulting agreement with the Chief Executive Officer of the Company for consulting services relating to the cannabis industry. Pursuant to the agreement, the Company issued 625,000 shares of common stock to the consultant upon execution of the agreement and will issue 625,000 shares of common stock every six months thereafter as compensation. Either party may terminate the agreement by providing written thirty days notice. As of August 31, 2016, the Company has issued 1,250,000 common shares and has recorded an additional 625,000 shares issuable as accounts payable and accrued liabilities – related party. Refer to Note 5(g).

c) On September 1, 2015, the Company entered into an agreement with the Chief Executive Officer of the Company for assuming the role of Chief Executive Officer. Pursuant to the agreement, the Company issued 1,250,000 shares of common stock to the Chief Executive Officer upon execution and will issue 1,250,000 shares of common stock every twelve months thereafter. The agreement shall be terminated upon mutual agreement with the Company and the Chief Executive Officer. On October 20, 2016, the Chief Executive Officer resigned and has agreed to forgo any additional compensation due to him as of August 31, 2016.

d) On September 1, 2015, the Company entered into an agreement with the Chief Financial Officer of the Company. Pursuant to the agreement, the Company issued 1,250,000 shares of common stock to the Chief Financial Officer upon execution and will issue 1,250,000 shares of common stock every twelve months as compensation for being the Chief Financial Officer. The Company shall also issue an additional 625,000 shares of common stock to the Chief Financial Officer upon execution and will issue 625,000 shares of common stock every six months as compensation for being a director. The agreement shall be terminated upon mutual agreement with the Company and the Chief Financial Officer.

e) On December 14, 2015, the Company entered into a consulting agreement for marketing and promotion services. Pursuant to the agreement, the consultant was issued 1,250,000 shares of common stock on an annual basis until the agreement is cancelled or terminated. Either party may terminate the agreement by providing written thirty days notice.

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Subsequent Events

9 Months Ended

Aug. 31, 2016

Subsequent Events [Abstract]

Subsequent Events

7. Subsequent Events

a) On September 21, 2016, the Company issued a $10,000 promissory note to an unrelated party. Under the terms of the note, the amount due is unsecured, bears interest at 3% per annum, and is due 180 days from the date of issuance.

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Summary of Significant Accounting Policies (Policies)

9 Months Ended

Aug. 31, 2016

Accounting Policies [Abstract]

Basis of Presentation

a) Basis of Presentation

The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is November 30.

Principles of Consolidation

a) Principles of Consolidation

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Cannabis Ventures Inc. (USA), Cannabis Ventures Inc. (Canada), and CBD Life, Inc, from the date of their acquisition by the Company effective June 26, 2014. All inter-company transactions and balances have been eliminated on consolidation.

Use of Estimates

a) Use of Estimates

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

Interim Financial Statements

a) Interim Financial Statements

The accompanying unaudited financial statements of the Company have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In management’s opinion the financial statements include all adjustments (consisting of normal recurring accruals) necessary in order to make the financial statements not misleading. Operating results for the three and nine months ended August 31, 2016 are not necessarily indicative of the results that may be expected for the year ended November 30, 2016. For more complete financial information, these unaudited financial statements should be read in conjunction with the audited financial statements for the year ended November 30, 2015 included in our Form 10-K filed with the SEC.

Inventory

a) Inventory

Inventory is comprised of Vape Mods and cannabidiol products purchased for resale, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future market conditions.

Cash and Cash Equivalents

a) Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As of August 31, 2016 and November 30, 2015, there were no cash equivalents.

Financial Instruments

a) Financial Instruments

Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, loans payable to related parties, loan payable, and amounts due to related parties. The recorded values of all these financial instruments approximate their current fair values because of the short term nature of these financial instruments.

Income Taxes

a) Income Taxes

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

Revenue Recognition

a) Revenue Recognition

The Company earns revenue from the sale of Vape Mods, which are modified electronic cigarettes and vape pens. Revenue will be recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is assured. The Company is not exposed to any credit risks as amounts are prepaid prior to performance of services.

Stock-based Compensation

a) Stock-based Compensation

The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Compensation using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Basic and Diluted Net Loss per Share

a) Basic and Diluted Net Loss per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued and outstanding during the three and nine months ended August 31, 2016 and 2015.

Reclassification

a) Reclassification

Prior year amounts have been reclassified to conform with the current year presentation

Recent Accounting Pronouncements

a) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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Organization and Nature of Operations (Details Narrative) - USD ($)	1 Months Ended
	May 19, 2014	Aug. 31, 2016	Nov. 30, 2015
Accounting Policies [Abstract]
IDG Ventures Ltd, sold shares to Messrs Hass, Lefevre and Naccarato	3,547,000
Percentage of shares transfered	6004.00%
Capital deficit		$ 423,629
Accumulated deficit		$ (1,212,234)	$ (1,066,537)

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Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended
	Aug. 31, 2016	Nov. 30, 2015
Due to related parties	$ 247,352	$ 255,295
Significant Shareholder One [Member]
Debt instrument interest rate	1.00%
Related Party Transactions	$ 805
A Company Controlled By A Significant Shareholder [Member]
Debt instrument interest rate	3.00%
Related Party Transactions	$ (200)
Chief Executive Officer [Member]
Due to related parties	$ 200
Debt instrument interest rate	1.00%
Related Party Transactions	$ 2

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Loan Payable (Narrative) (Details) - USD ($)

Jun. 23, 2016

Jun. 03, 2016

Apr. 22, 2016

Apr. 19, 2016

Dec. 29, 2015

Sep. 21, 2016

Short-term Debt [Line Items]

Promissory note face value

$ 10,000

Promissory note interest rate

3.00%

Promissory Note To An Unrelated Party Dated December 29, 2015 [Member]

Short-term Debt [Line Items]

Promissory note face value

$ 20,000

Promissory note interest rate

3.00%

Promissory note description

Under the terms of the note, the amount due is unsecured

Promissory note maturity date description

Due 180 days from the date of issuance.

Promissory Note To An Unrelated Party Dated April 19, 2016 [Member]

Short-term Debt [Line Items]

Promissory note face value

$ 3,000

Promissory note interest rate

3.00%

Promissory note description

Under the terms of the note, the amount due is unsecured

Promissory note maturity date description

Due 180 days from the date of issuance.

Promissory Note To An Unrelated Party Dated April 22, 2016 [Member]

Short-term Debt [Line Items]

Promissory note face value

$ 22,000

Promissory note interest rate

3.00%

Promissory note description

Under the terms of the note, the amount due is unsecured

Promissory note maturity date description

Due 180 days from the date of issuance.

Promissory Note To An Unrelated Party Dated June 03, 2016 [Member]

Short-term Debt [Line Items]

Promissory note face value

$ 20,000

Promissory note interest rate

3.00%

Promissory note description

Under the terms of the note, the amount due is unsecured

Promissory note maturity date description

Due 180 days from the date of issuance.

Promissory Note To An Unrelated Party Dated June 23, 2016 [Member]

Short-term Debt [Line Items]

Promissory note face value

$ 10,000

Promissory note interest rate

3.00%

Promissory note description

Under the terms of the note, the amount due is unsecured

Promissory note maturity date description

Due 180 days from the date of issuance.

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Stockholders' Equity (Details Narrative) - USD ($)					9 Months Ended
	Aug. 31, 2016	Jan. 27, 2016	Dec. 23, 2015	Dec. 23, 2015	Aug. 31, 2016
Shares issued for consulting services, value					$ 42,500
Common Stock
Shares issued for consulting services, value					$ 2,500
Stock issued to settle an outstanding debt owed to related parties, shares				1,250,000
Stock issued to settle an outstanding debt owed to related parties, value				$ 25,000
Chief Financial Officer and director
Stock issued to settle an outstanding debt owed to related parties, shares			2,500,000
Stock issued to settle an outstanding debt owed to related parties, value			$ 39,063
Chief Executive Officer
Stock issued to settle an outstanding debt owed to related parties, shares			1,250,000
Stock issued to settle an outstanding debt owed to related parties, value			$ 21,250
Chief Executive Officer of the Company for services
Stock issued to settle an outstanding debt owed to related parties, shares			625,000
Stock issued to settle an outstanding debt owed to related parties, value			$ 10,625
consultant pursuant to a consulting agreement
Stock issued to settle an outstanding debt owed to related parties, shares			1,250,000
Stock issued to settle an outstanding debt owed to related parties, value			$ 17,500
Preferred stock to significant shareholders
Stock issued to settle an outstanding debt owed to related parties, shares	625,000	500,000
Stock issued to settle an outstanding debt owed to related parties, value	$ 3,750	$ 72,620

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Commitments (Detail Narrative) - shares	Dec. 14, 2015	Sep. 01, 2015	Sep. 01, 2015	Jun. 29, 2015	May 01, 2015
website development and maintenance services [Member]
Commitments consulting agreement shares					1,250,000
Chief Executive Officer [Member]
Commitments consulting agreement shares				625,000
Chief Executive Officer [Member]
Commitments consulting agreement shares		1,250,000
Chief Financial Officer [Member]
Commitments consulting agreement shares			1,250,000
Marketing and promotion services [Member]
Commitments consulting agreement shares	1,250,000

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Subsequent Events (Details Narrative)	Sep. 21, 2016 USD ($)
Subsequent Events [Abstract]
Promissory note face value	$ 10,000
Promissory note interest rate	3.00%