Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended		96 Months Ended
	Feb. 28, 2013	Feb. 29, 2012	Feb. 28, 2013
OPERATING ACTIVITIES
Net loss for the period	$ (158,524)	$ (415,514)	$ (6,910,060)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation.	808	522	24,516
Stock-based compensation.	0	(4,897)	1,609,565
Impairment loss.	0	0	2,551,440
Loss (gain) on settlement of debt.	0	(3,999)	11,987
Acquired development costs.	0	0	242,501
Changes in operating assets and liabilities:
Prepaid expenses.	(2,677)	50,020	8,575
Accrued interest.	0	0	244
Accounts payable and accrued liabilities.	32,007	(10,053)	173,661
Account receivables.	7,641	1,093	(22,273)
Note receivables.	0	0	(280,000)
Due to related parties.	52,553	(31,712)	76,511
NET CASH FLOWS USED IN OPERATING ACTIVITIES	(68,192)	(414,540)	(2,513,333)
INVESTING ACTIVITIES
Purchase of equipment	(1,660)	0	(25,164)
Purchase of short-term investments	0	0	(2,472,839)
Redemption of short-term investments	0	0	2,493,484
Cash acquired from acquisition	0	0	21,016
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	(1,660)	0	16,497
Financing activities
Proceeds from common stock issuances	49,500	492,500	2,415,249
Proceeds from common stock subscribed	0	20,000	0
Proceeds from (repayment of) related party loans	0	(144,536)	62,854
Proceeds from (repayment of) note payable	0	(10,324)	50,000
Proceeds from swing sale disgorgement	0	118,900	118,900
NET CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	49,500	476,540	2,647,003
Effect of exchange rate changes on cash	2,594	16,093	(23,239)
Increase (Decrease) in cash and cash equivalents	(17,758)	78,093	126,928
Cash and cash equivalents - beginning of period	144,686	23,465	0
CASH AND CASH EQUIVALENTS - END OF PERIOD	126,928	101,558	126,928
Supplementary disclosures:
Interest paid	0	0	0
Income taxes paid	0	0	0
Significant non-cash investing and financing activities:
Stock issuance for acquisition	0	0	2,601,077
Increase intangible asset due to acquisition	0	0	2,551,400
Accounts payable increased due to acquisition	0	0	30,986
Stock issuance for finders fee	$ 0	$ 0	$ 8,250

Sky Harvest Windpower Corp. 10-Q