Quarterly report pursuant to Section 13 or 15(d)

PLANT AND EQUIPMENT

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PLANT AND EQUIPMENT
 6 Months Ended
May. 31, 2015
PLANT AND EQUIPMENT [Text Block]
3.

EQUIPMENT
   
 

Equipment is 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

      May 31, 2015     November 30, 2014  
            Accumulated           Accumulated  
      Cost     Amortization     Cost     Amortization  
      $     $     $     $  
  Computer equipment   37,573     33,821     37,573     33,159  
  Furniture and fixtures   18,027     15,635     18,027     15,212  
  Leasehold Improvements   23,721     14,697     23,721     13,151  
  Moulds   209,515     104,090     209,515     83,138  
      288,836     168,243     288,836     144,660  
                           
  Net carrying amount $       120,593   $       144,176  
                           
  Depreciation expense $       23,583 ( 6 months)           45,586 (12 months)