Quarterly report pursuant to Section 13 or 15(d)

PROPERTY AND EQUIPMENT

v3.5.0.2
PROPERTY AND EQUIPMENT
 9 Months Ended
Aug. 31, 2016
PROPERTY AND EQUIPMENT [Text Block]
3.

PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is provided commencing in the month following acquisition using the following annual rate and method:

Computer equipment                  30% declining balance method
Furniture and Fixtures                30% declining balance method
Leasehold Improvements straight line over period of lease
Moulds                                          20% straight line over 5 years

      August 31, 2016     November 30, 2015  
            Accumulated           Accumulated  
      Cost     Amortization     Cost     Amortization  
      $      $      $      $   
  Computer equipment   37,573     35,178     37,573     34,483  
  Furniture and fixtures   18,027     16,500     18,027     16,057  
  Leasehold Improvements   23,721     18,565     23,721     16,244  
  Moulds   209,515     156,469     209,515     125,041  
      288,836     226,712     288,836     191,825  
                           
  Net carrying amount $       62,124   $       97,011  
                           
  Depreciation expense $       34,886 (6 months )         47,165 (12 months)