text: IFRIC Interpretation 21 ‑ Levies (“IFRIC 21”) 
  
  IFRIC 21 clarifies that an entity recognises a liability for a levy when the activity that triggers payment, as identified by the relevant legislation, 
  occurs. IFRIC 21 is effective for annual periods beginning on or after January 1, 2014. The Company is in the process of assessing the impact IFRIC 
  21 may have on future financial statements. 
  
  **Disclosure Controls and Procedures and Internal Controls**
  
  The Company’s management, including the Chief Executive Officer and the Chief Financial Officer, does not expect that the Company’s Disclosure 
  Controls and Procedures and Internal Controls will prevent or detect all error and all fraud. Because of the inherent limitations in all control 
  systems, an evaluation of controls can provide only reasonable, not absolute, assurance that all control issues and instances of fraud or error, if 
  any, within the company have been detected. 
  
  *Disclosure Controls and Procedures*
  As of December 31, 2013, the Company’s management evaluated the effectiveness of the operation of its disclosure controls and procedures 
  (“Disclosure Controls”), as defined under rules adopted by the Canadian Securities Administrators. This evaluation was performed under the 
  supervision of, and with the participation of, the Chief Executive Officer and the Chief Financial Officer. 