Consolidated Statement of Changes in Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-In Capital	Shares to be Issued	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total
Beginning Balance, Shares at Dec. 31, 2015	99,560,923
Beginning Balance, Amount at Dec. 31, 2015	$ 19,913	$ 5,581,585	$ 20,000	$ (8,750,688)	$ 359,550	$ (2,769,640)
Common shares to be issued for conversion of convertible debentures to related parties (note 15), Amount			23,000			23,000
Common shares issued for settlement of deferred fees owing to a related party (note 20), Shares	480,000
Common shares issued for settlement of deferred fees owing to a related party (note 20), Amount	$ 96	76,704				76,800
Common shares issued for settlement of consulting fees, Shares	562,715
Common shares issued for settlement of consulting fees, Amount	$ 112	78,668	(20,000)			58,780
Common shares issued for employment income to a related party, Shares	150,000
Common shares issued for employment income to a related party, Amount	$ 30	20,970				21,000
Common shares to be issued for settlement of consulting fees (note 18)			68,550			68,550
Common shares to be issued for settlement of consulting fees (note 18)			55,000			55,000
Issuance of stock options (note 18 and 21)						0
Warrants issued as stock based compensation (note 17)		662,777				662,777
Warrants issued with convertible debentures (note 16)		378,608				378,608
Embedded conversion feature of convertible debenture (note 14)		248,667				248,667
Foreign currency translation gain					(14,246)	(14,246)
Net loss				(4,500,206)		(4,500,206)
Ending Balance, Shares at Dec. 31, 2016	100,753,638
Ending Balance, Amount at Dec. 31, 2016	$ 20,151	7,047,979	146,550	(13,250,894)	345,304	(5,690,910)
Private placement units issued for cash, net of issuance costs, Shares	19,083,818
Private placement units issued for cash, net of issuance costs, Amount	$ 3,817	1,814,855				1,818,672
Private placement units issued for settlement of amounts owing to related parties (note 20(c)), Shares	1,998,950
Private placement units issued for settlement of amounts owing to related parties (note 20(c)), Amount	$ 400	199,495				199,895
Private placement units issued for settlement of amounts owing to a shareholder (note 11(i)), Shares	226,920
Private placement units issued for settlement of amounts owing to a shareholder (note 11(i)), Amount	$ 45	22,647				22,692
Common shares issued for settlement of amounts owing to a shareholder, Shares	320,022
Common shares issued for settlement of amounts owing to a shareholder, Amount	$ 65	49,935	(50,000)
Common shares issued for settlement of consulting fees owing to unrelated parties, Shares	510,382
Common shares issued for settlement of consulting fees owing to unrelated parties, Amount	$ 103	73,447	(73,550)
Common shares issued for settlement of amounts owing to a director of the Company (note 20(a)), Shares	300,000
Common shares issued for settlement of amounts owing to a director of the Company (note 20(a)), Amount	$ 60	32,940				33,000
Common shares issued for settlement of amounts owing as charitable contributions to an unrelated party (note 22(d)), Shares	300,000
Common shares issued for settlement of amounts owing as charitable contributions to an unrelated party (note 22(d)), Amount	$ 60	35,940				36,000
Common shares issued as employment income to an unrelated party, Shares	50,000
Common shares issued as employment income to an unrelated party, Amount	$ 10	5,990				6,000
Common shares issued for settlement of fees owing to former directors of the Company (note 20(a)), Shares	871,000
Common shares issued for settlement of fees owing to former directors of the Company (note 20(a)), Amount	$ 174	121,766				121,940
Common shares issued on conversion of convertible debentures to unrelated parties (note 15), Shares	3,220,000
Common shares issued on conversion of convertible debentures to unrelated parties (note 15), Amount	$ 644	321,356				322,000
Common shares to be issued for conversion of convertible debentures to related parties (note 15), Shares	2,910,000
Common shares to be issued for conversion of convertible debentures to related parties (note 15), Amount	$ 582	290,418				291,000
Common shares issued on settlement of interest owing on convertible debentures to unrelated parties (note 15), Shares	285,822
Common shares issued on settlement of interest owing on convertible debentures to unrelated parties (note 15), Amount	$ 57	28,525				28,582
Common shares issued on settlement of interest owing on convertible debentures to related parties (note 15), Shares	308,429
Common shares issued on settlement of interest owing on convertible debentures to related parties (note 15), Amount	$ 62	$ 30,781				$ 30,843
Private placement units issued for settlement of financing fees related to an amendment of the term loan (note 13), Shares	500,000
Private placement units issued for settlement of financing fees related to an amendment of the term loan (note 13), Amount	100	48,385				48,485
Common shares issued as part of a private placement to unrelated parties (note 19), Shares	730,280
Common shares issued as part of a private placement to unrelated parties (note 19), Amount	$ 146	$ 72,882				$ 73,028
Common shares issued as part of acquisition of subsidiary (note 4(c)), Shares	2,500,000
Common shares issued as part of acquisition of subsidiary (note 4(c)), Amount	$ 500	349,500				350,000
Common shares issued on conversion of convertible debentures to unrelated parties (note 15)			295,000			295,000
Common shares issued on conversion of convertible debentures to related parties (note 15)			130,000			130,000
Common shares to be issued on settlement of interest owing on convertible debentures to unrelated parties (note 15)			23,920			23,920
Common shares to be issued on settlement of interest owing on convertible debentures to related parties (note 15)			13,264			13,264
Issuance of stock options (note 18 and 21)		1,267,867				1,267,867
Warrants issued as stock based compensation (note 17)		507,215				507,215
Warrants issued with convertible debentures (note 16)		43,737				43,737
Warrants issued as part of acquisition of subsidiary (note 17)		252,631				252,631
Embedded conversion feature of convertible debenture (note 14)		31,263				31,263
Foreign currency translation gain					(272,526)	(272,526)
Net loss				(6,647,947)		(6,647,947)
Ending Balance, Shares at Dec. 31, 2017	134,869,261
Ending Balance, Amount at Dec. 31, 2017	$ 26,976	$ 12,758,700	$ 485,184	$ (19,898,841)	$ 72,778	$ (6,555,203)

GILLA INC. 10-K/A