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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2014	Nov. 17, 2014
Document And Entity Information
Entity Registrant Name	TAPIMMUNE INC
Entity Central Index Key	0001094038
Document Type	10-Q
Document Period End Date	Sep. 30, 2014
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		19,603,815
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014

Balance Sheets - USD ($)	Sep. 30, 2014	Dec. 31, 2013
Current Assets
Cash	$ 613,645	$ 48,589
Prepaid expenses and deposits	30,004	15,004
Deferred financing costs		13,439
Total Current Assets	643,649	77,032
Current Liabilities
Accounts payable and accrued liabilities	671,016	3,778,401
Research agreement obligations	492,365	492,365
Derivative liability - conversion option		582,300
Derivative liability - warrants	83,521	140,504
Convertible notes payable		3,161,977
Loans payable, related party (2013 - $5,200)		42,200
Promissory notes	52,942	277,942
Due to related parties		369,346
Total Current Liabilities	1,299,844	8,845,035
Stockholders' Deficit
Convertible preferred stock, $0.001 par value — 10,000,000 shares authorized: Series A, $0.001 par value, 1,250,000 shares designated, -0- shares issued and outstanding as of September 30, 2014 and December 31, 2013
Convertible preferred stock, $0.001 par value - 10,000,000 shares authorized: Series B, $0.001 par value, 1,500,000 shares designated, -0- shares issued and outstanding as of September 30, 2014
Common stock, $0.001 par value, 500,000,000 shares authorized 19,603,815 shares issued and outstanding (2013 – 1,465,712)	19,604	1,466
Additional paid-in capital	$ 84,484,316	$ 46,430,750
Shares to be issued	468,675	284,750
Accumulated other comprehensive loss	$ (85,573,221)	$ (55,426,635)
Accumulated deficit	(55,569)	(58,334)
Total Stockholders' Deficit	(656,195)	(8,768,003)
Total Liabilities and Stockholders' Deficit	$ 643,649	$ 77,032

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Common stock par value			$ 0.001
Common stock shares authorized			500,000,000
Common stock shares issued		19,603,815	1,465,712
Common stock shares outstanding		19,603,815	1,465,712
Convertible preferred stock par value		$ 0.001	$ 0.001
Convertible preferred stock authorized		10,000,000	10,000,000
Series A [Member]
Convertible preferred stock par value	$ 0.001	$ 0.001
Convertible preferred stock authorized	10,000,000	10,000,000
Convertible preferred stock shares designated	1,250,000	1,250,000
Convertible preferred stock, issued	0	0
Convertible preferred stock, outstanding	0	0
Series B [Member]
Convertible preferred stock par value	$ 0.001	$ 0.001
Convertible preferred stock authorized	10,000,000	10,000,000
Convertible preferred stock shares designated	1,500,000	1,500,000
Convertible preferred stock, issued	0	0
Convertible preferred stock, outstanding	0	0

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) - USD ($)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
EXPENSES
Consulting fees	$ 681,795	$ 57,679	$ 1,564,710	$ 207,814
General and administrative	322,742	70,466	626,457	365,898
Management fees	41,250	62,249	93,750	206,738
Professional fees	305,422	69,938	614,264	455,226
Research and development	32,500	30,000	77,500	218,778
Total Expenses	1,383,709	290,332	2,976,681	1,454,454
LOSS BEFORE OTHER ITEMS	(1,383,709)	(290,332)	(2,976,681)	(1,454,454)
Other Income (Expense)
Foreign exchange (loss) gain				5,896
Changes in fair value of derivative liabilities	(74,062)	266,077	243,475	2,144,566
Accretion of interest on convertible debt		(646,765)	(492,296)	(934,261)
Interest and finance charges	(15,425)	(22,957)	(83,247)	(139,840)
Loss on debt financing		(104,000)		(200,000)
Loss on settlement of debt	(94,640)	(168,392)	(26,837,837)	(1,478,792)
Net Loss for the Period			(30,146,586)	(2,056,885)
Other comprehensive income (loss)
Foreign exchange translation adjustment	2,972	(1,402)	2,765	1,803
TOTAL COMPREHENSIVE INCOME (LOSS)	$ (1,564,864)	$ (967,771)	$ (30,143,821)	$ (2,055,082)
BASIC AND DILUTED NET INCOME (LOSS) PER SHARE	$ (0.09)	$ (0.76)	$ (2.27)	$ (2.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING,	17,310,708	1,266,188	13,292,886	1,026,354

Statements of Cash Flows (Unaudited) - USD ($)

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss

$ (30,146,586)

$ (2,056,885)

Adjustments to reconcile net loss to net cash from operating activities:

Non-cash loss on debt financing

200,000

Changes in fair value of derivative liabilities

(243,475)

(2,144,566)

Loss on settlement of debt

26,837,837

1,478,792

Accretion of interest on convertible debt

492,296

934,261

Stock based compensation

1,265,625

121,685

Changes in operating assets and liabilities:

Prepaid expenses and deposits

(15,000)

(103,950)

Deferred financing costs

23,368

Accounts payable and accrued liabilities

291,359

716,371

Research agreement obligations

76,367

NET CASH USED IN OPERATING ACTIVITIES

(1,517,944)

(754,557)

CASH FLOWS FROM FINANCING ACTIVITIES

Issuance of shares, net

2,097,500

231,651

Convertible notes, net

335,000

Proceeds from loans payable

500

Repayment of promissory notes

159,000

Advances from (to) related parties

(15,000)

NET CASH PROVIDED BY FINANCING ACTIVITIES

2,083,000

725,651

INCREASE (DECREASE) IN CASH

565,056

(28,906)

CASH, BEGINNING OF PERIOD

48,589

33,839

CASH, END OF PERIOD

613,645

4,933

Supplemental cash flow information and non-cash investing and financing activities:

Conversion of convertible debt, accounts payable, loan, promissory notes, and accrued interest

$ 8,425,669

^[1]

$ 1,219,087

[1]	(1) The fair value of the debt converted during the nine months ended September 30, 2014 was determined to be $35,263,506.

Shareholders Equity - 9 months ended Sep. 30, 2014 - USD ($)	Common Stock [Member]	Additional Paid-In Capital	Shares to be Issued	Retained Earnings / Accumulated Deficit	Other Comprehensive Income / Loss	Total
Beginning Balance Shares at Dec. 31, 2013	1,465,712					284,750
Beginning Balance Amount at Dec. 31, 2013	$ 1,466	$ 46,430,750	$ 284,750	$ (55,426,635)	$ (58,334)	$ (8,768,003)
Convertible notes, promissory notes, loan and accrued interest converted into common stock Shares	14,386,030
Convertible notes, promissory notes, loan and accrued interest converted into common stock amount	$ 14,395	32,235,799				32,250,194
Conversion of accounts payable to common stock Share	1,279,032
Conversion of accounts payable to common stock amount	$ 1,271	2,892,041	120,000			3,013,312
Private placement (net of finders’ fee) Shares	2,157,042
Private placement (net of finders’ fee) amount	$ 2,157	$ 2,095,343				$ 2,097,500
Foreign exchange translation adjustment	-	-	-	-	2,765	2,765
Stock- based compensation Shares	316,000
Stock- based compensation amount	$ 315	$ 830,383	$ 63,925			$ 894,623
Net loss				(30,146,586)		$ (30,146,586)
Ending Balance Shares at Sep. 30, 2014	19,603,816					468,675
Ending Balance Amount at Sep. 30, 2014	$ 19,604	$ 84,484,316	$ 468,675	$ (85,573,221)	$ (55,569)	$ (656,195)

NATURE OF OPERATIONS

9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS

Note 1: Nature of Operations

TapImmune Inc. (the “Company”), a Nevada corporation incorporated in 1992, is a biotechnology Company focusing on immunotherapy specializing in the development of innovative peptide and gene-based immunotherapeutics and vaccines for the treatment of oncology and infectious disease. Unlike other vaccine technologies that narrowly address the initiation of an immune response, TapImmune's approach broadly stimulates the cellular immune system by enhancing the function of killer T-cells and T-helper cells and by restoring antigen presentation in tumor cells allowing their recognition and killing by the immune system.

BASIS OF PRESENTATION

9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

BASIS OF PRESENTATION

NOTE 2: Basis of Presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with the accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (“SEC”) and on the same basis as the Company prepares its annual audited consolidated financial statements. The condensed consolidated balance sheet as of September 30, 2014, condensed consolidated statements of audited interim financials include all adjustments, consisting only of normal recurring adjustments, which the Company considers necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented.

The results for the statement of operations are not necessarily indicative of results to be expected for the year ending December 31, 2014 or for any future interim period. The condensed balance sheet at December 31, 2013 has been derived from audited financial statements; however, it does not include all of the information and notes required by U.S. GAAP for complete financial statements. The accompanying condensed financial statements should be read in conjunction with the consolidated financial statements for the year ended December 31, 2013, and notes thereto included in the Company’s annual report on Form 10-K.

LIQUIDITY AND FINANCIAL CONDITION

9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

LIQUIDITY AND FINANCIAL CONDITION

Note 3: LIQUIDITY AND FINANCIAL CONDITION

The Company’s activities since inception have consisted principally of acquiring product and technology rights, raising capital, and performing research and development. Successful completion of the Company’s development programs and, ultimately, the attainment of profitable operations are dependent on future events, including, among other things, its ability to access potential markets; secure financing, develop a customer base; attract, retain and motivate qualified personnel; and develop strategic alliances. From inception, the Company has been funded by a combination of equity and debt financings.

The Company expects to continue to incur substantial losses over the next several years during its development phase. To fully execute its business plan, the Company will need to complete certain research and development activities and clinical studies. Further, the Company’s product candidates will require regulatory approval prior to commercialization. These activities may span many years and require substantial expenditures to complete and may ultimately be unsuccessful. Any delays in completing these activities could adversely impact the Company. The Company plans to meet its capital requirements primarily through issuances of debt and equity securities and, in the longer term, revenue from product sales.

As of September 30, 2014, the Company had cash and cash equivalents of approximately $613,645. Historically, the Company has net losses and negative cash flows from operations. The Company believes its current capital resources are not sufficient to support its operations. Management intends to continue its research efforts and to finance operations of the Company through debt and/or equity financings. Management plans to seek additional debt and/or equity financing through private or public offerings or through a business combination or strategic partnership. There can be no assurance that the Company will be successful in obtaining additional financing on favorable terms, or at all. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

Note 4: SIGNIFICANT ACCOUNTING POLICIES

There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the Company’s annual report on Form 10-K, which was filed with the SEC on April XX, 2014.

Recently Issued Accounting Pronouncements

Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation removes all incremental financial reporting requirements for development stage entities, including the removal of reporting of the cumulative results of operations and cash flows for the period from inception to the end of the current period. The update is effective for the first annual period beginning after December 15, 2014. Early adoption is permitted, and the Company has decided to adopt this change effective with its form 10-Q filing for the period ending September 30, 2014.

RESEARCH AGREEMENTS

9 Months Ended

Sep. 30, 2014

Research and Development [Abstract]

RESEARCH AGREEMENTS

Note 6: Research Agreements

Crucell Holland B.V. (“Crucell”) – Research License and Option Agreement

Effective August 7, 2003, Crucell and the Company’s subsidiary GPI entered into a five-year research license and option agreement. In addition, retroactively effective August 7, 2008, the Company negotiated an amended license agreement for the use of Crucell’s adenovirus technology. As at September 30, 2014, the Company accrued $492,365 under the amended agreement.

The Company has not made use of the Crucell technology in its current work and has not asked for nor received any work product. Management intends to settle the outstanding amounts with Crucell in 2014 and formally terminate the research license.

Mayo Clinic –License Option Agreement

For details regarding the license option agreement with Mayo Clinic, please refer to Note 11.

- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References + Details

DERIVATIVE LIABILITY - WARRANTS AND DERIVATIVE LIABILITY – CONVERSION OPTION

9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

DERIVATIVE WARRANT LIABILITY AND FAIR VALUE

Note 7: DERIVATIVE LIABILITY - WARRANTs AND DERIVATIVE LIABILITY – CONVERSION OPTION

Determining fair value of share purchase warrants and conversion options, given the Company’s stage of development and financial position, is highly subjective and identifying appropriate measurement criteria and models is subject to uncertainty. There are several generally accepted pricing models for warrants and options and derivative provisions. The Company has chosen to value the warrants on the notes that contain ratchet down provisions using the Black-Scholes model and conversion option on the notes that contain ratchet down provisions using the Black-Scholes model under the following assumptions:

	December 31, 2013				September 30, 2014
	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility
Share purchase warrants	0.85 to 2.78	0.13% to 0.78%	0.00%	199%	0.36 to 3.78	0.03% to 1.58%	0.00%	155.9% -199%

	December 31, 2013				June 27, 2014
	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility
Conversion option	0.16 to 0.53	0.04% to 0.10%	0.00%	199%	Nil	0.04%	0.00%	199%

The foregoing assumptions are reviewed quarterly and are subject to change based primarily on management’s assessment of the probability of the events described occurring. Accordingly, changes to these assessments could materially affect the valuations.

Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the balance sheet under Derivative liability – warrants and Derivative liability – conversion option:

	As of September 30, 2014
		Fair Value Measurements
	Fair Value	Level 1	Level 2	Level 3	Total
Derivative liability - warrants	$ 83,521	-	-	$ 83,521	$ 83,521
Total	$ 83,521	-	-	$ 83,521	$ 83,521

	As of December 31, 2013
		Fair Value Measurements
	Fair Value	Level 1	Level 2	Level 3	Total
Derivative liability - warrants	$ 140,504	-	-	$ 140,504	$ 140,504
Derivative liability – conversion option	582,300	-	-	582,300	582,300
Total	$ 722,804	-	-	$ 722,804	$ 722,804

There were no transfers between Level 1, 2 or 3 during the nine months ended September 30, 2014.

The following table presents changes in Level 3 liabilities measured at fair value for the nine months ended September 30, 2014. Both observable and unobservable inputs were used to determine the fair value of positions that the Company has classified within the Level 3 category. Unrealized gains and losses associated with liabilities within the Level 3 category include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in unobservable long-dated volatilities) inputs.

	Derivative liability – conversion option	Derivative liability – warrants
Balance – December 31, 2013	$582,300	$140,504
Loss on settlement of debt	(4,400)
Change in fair value of conversion option liability	(577,900)	-
Change in fair value of warrant liability		(56,983)
Balance – September 30, 2014	$ -	$ 83,521

CONVERTIBLE NOTES PAYABLE

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

CONVERTIBLE NOTES PAYABLE

Note 8: CONVERTIBLE NOTES PAYABLE

The following table summarizes the Company’s outstanding convertible note obligations:

		Stated				Principal Balance Outstanding
Issue Date	Maturity Date	Interest Rate			Conversion Terms	September 30, 2014		December 31, 2013
2/24/2011	2/24/2014		10.0	%	Variable at $25.00		$ -		$ 980,858
4/4/2011	4/4/2014		10.0	%	Variable at $25.00		-		215,000
6/6/2011	6/6/2014		10.0	%	Variable at $25.00		-		30,000
8/12/2012	11/12/2012		10.0	%	Variable at $9.00		-		27,500
8/20/2012	8/20/2013		8.0	%	Variable at $9.00		-		20,000
10/15/2012	10/15/2013		8.0	%	Variable at $12.00		-		340,000
11/20/2012	11/20/2013		5.0	%	Variable at $9.00		-		10,748
12/18/2012	12/14/2013		9.0	%	Fixed at $10.00		-		50,000
1/5/2013	5/31/2014		None		Fixed at $8.00		-		452,729
1/31/2013	5/31/2014		None		Fixed at $4.00		-		24,135
2/27/2013	2/27/2014		5.0	%	Variable at $9.00		-		58,500
4/2/2013	6/2/2013		8.0	%	Fixed at $7.00		-		80,967
4/18/2013	12/18/2013		8.0	%	Fixed at $7.00		-		31,688
5/2/2013	5/31/2014		10.0	%	Variable at $3.44		-		50,000
5/5/2013	7/5/2013		8.0	%	Fixed at $7.00		-		45,000
5/14/2013	5/14/2014		8.0	%	Fixed at $6.00		-		126,000
6/27/2013	6/27/2014		5.0	%	Variable at $9.00		-		37,620
6/19/2013	6/19/2014		10.0	%	Variable at $9.00		-		32,000
7/12/2013	7/12/2014		8.0	%	Fixed at $3.00		-		96,800
10/18/2013	4/18/2014		None		Variable at $1.00		-		94,444
11/1/2013	5/1/2014		None		Variable at $1.00		-		80,000
12/19/2013	6/19/2014		None		Variable at $1.00		-		277,222
12/23/2013	6/23/2014		10.0	%	Fixed at $7.00		-		536,400

	Total convertible notes					$	-	$	3,697,611
	Unamortized note discount						-		(535,634)
	Total on Balance sheet					$	-	$	3,161,977

Convertible notes converted to common stock

During the nine months ended September 30, 2014 an aggregate of approximately $3,698,000 in convertible notes and $554,000 in accrued interest were converted into approximately 14,386,000 shares of common stock. The fair value of the notes was determined to be $32,250,000.

LOANS PAYABLE

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

LOANS PAYABLE

Note 9: Loans payable

As at September 30, 2014, there were unsecured loan payable in the amount of $nil (December 31, 2013 - $42,200) which are due on demand. During the period ended September 30, 2014, investors converted $21,500 and a related party converted $2,700 of the loan into common shares of the Company as part of their total debt settlements (Note 10).

PROMISSORY NOTES, RELATED PARTY

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

PROMISSORY NOTES, RELATED PARTY

Note 10: Promissory notes, related party

The Company has outstanding promissory notes in the amount of $52,942, of which $23,000 of promissory notes are from an officer and a director of the Company (Note 9). The promissory notes bear no interest charges and have no fixed repayment terms.

During the period ended September 30, 2014, the note holder converted outstanding principal and accrued interest of $221,940 into 1,400,000 common shares. The fair value of the shares was determined to be $3,160,000 and the Company recorded a loss on settlement of debt of $2,938,060.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580

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-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2014

RELATED PARTY TRANSACTIONS

Note 11: Related Party Transactions

During the nine months ended September 30, 2014, the Company entered into transactions with certain officers and directors of the Company as follows:

(a)

incurred $82,500 (September 30, 2013 - $288,000) in management fees and $67,500 (September 30, 2013 - $99,000) in research and development services paid or accrued to officers and directors during the period;

(b)

recorded $11,250 (September 30, 2013 - $40,238) in stock based compensation for the fair value of options granted to management that were granted and or vested during the period;

(c)

converted $841,045 (September 30, 2013 - $83,000) of debt due to related parties during the period, which were settled with shares (Note 10).

(d)

converted $nil (September 30, 2013 - $567,729) of payable into convertible notes to officers, consultant and a director of the Company (Note 6).

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

CAPITAL STOCK

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

CAPITAL STOCK

Note 12: Capital Stock

Share Capital

On January 6, 2014, the Company designated 1,200,000 series A preferred shares (“Series A Convertible Preferred Stock”). Each share of Series A Convertible Preferred Stock that is outstanding at the time that the Company enacts a 100 to 1 reverse stock split, the Series A Convertible Preferred Stock shall automatically convert into five (5) shares of the Company’s common stock on a post-split basis.

On January 10, 2014, the Company completed a reverse stock split thereby issuing 1 new share for each 100 outstanding shares of the Company’s common stock and amending the Company’s Articles of Incorporation to increase the authorized shares of common stock from 150,000,000 shares of common stock to 500,000,000 shares.

On February 18, 2014, the Company’s board of directors approved the creation of a class of up to 1,500,000 preferred stock, par value $0.001, called series B convertible preferred stock (“Series B Convertible Preferred Stock”). The terms of the Series B Convertible Preferred Stock are:

rank pari passu to the common stock with respect to rights on liquidation, winding up and dissolution;

· have no dividend rights except as may be declared by the Board in its sole and absolute discretion;

shall have the right to cast one thousand (1,000) votes for each share held of record on all matters submitted to a vote of holders of the Corporation’s common stock; and

shall automatically convert into shares of common stock upon the occurrence of a reverse stock split of the Corporation’s common stock in which every 100 shares of the Corporation’s common stock outstanding at the time that this certificate of designation was filed with the Secretary of State of Nevada is exchanged for one share of the Corporation’s common stock, with each share of Series B Convertible Preferred Stock converting into seven (7) shares of the Corporation’s common stock (such number to be after the 100:1 reverse stock split).

All prior period share transactions included in the Company’s stock transactions and balances have been retroactively restated for the reverse stock split described above.

2014 Share Transactions

Convertible notes

During the nine months ended September 30, 2014, the Company converted convertible notes and relevant accrued interest into approximately 14,386,000 shares of common stock. The fair value of the common stock recognized was $32,250,000.

Accounts payable

During the nine months ended September 30, 2014, the Company converted accounts payable into approximately 1,279,000 shares of common stock. The fair value of the common stock recognized was $2,893,000.

Consulting services

During the nine months ended September 30, 2014, the Company issued in aggregate 316,000 shares of common stock in exchange for consulting services for which performance was complete. The fair value of the common stock recognized was approximately $714,000.

Private placements

During the period ended September 30, 2014, the Company entered into a Securities Purchase Agreement with a single institutional investor for the sale of 1,886,792 units at a purchase price of $1.06 per unit, for a total purchase price of $1,832,500, net of finders’ fee. Each unit consists of one common share and one share purchase warrant exercisable at $1.17 for a period of 5 years.

During the period ended September 30, 2014, the Company received subscription proceeds of $265,000 for 265,000 units. Each unit consists of one share of common stock and one share purchase warrant exercisable at $2.50 for a period of 3 years. The Company also issued 5,250 shares of common stock as finders’ fee relating to the subscription proceeds.

Shares to be issued

The Company has entered into consulting agreements and debt settlements for which it is obligated to issue shares as of the nine months ended September 30, 2014.

Nature of Transaction	Amount	Obligation to Issue Number of Shares
Consulting agreements	$348,367	61,167
Debt settlement	$120,000	120,000

Share Purchase Warrants

In August, 2014, the Company issued 265,000 share purchase warrants to acquire an equivalent number of common shares of the Company, at an exercise price of $2.50 per share for an exercise period of up to three years from the issuance date. The warrants were issued pursuant to private placements and included within equity. The fair value of these warrants was determined to be $258,000, using the Black-Scholes Option Pricing Model with an expected life of 3 years, a risk free interest rate of 0.93%, a dividend yield of 0%, and an expected volatility of 153.8%.

In August, 2014, the Company issued 1,986,792 share purchase warrants to acquire an equivalent number of common shares of the Company, at an exercise price of $1.17 per share for an exercise period of up to five years from the issuance date. The warrants were issued pursuant to a private placement and included within equity. The fair value of these warrants was determined to be $2,269,000, using the Black-Scholes Option Pricing Model with an expected life of 5 years, a risk free interest rate of 1.58%, a dividend yield of 0%, and an expected volatility of 150.3%.

In September, 2014, the Company issued 100,000 share purchase warrants to acquire an equivalent number of common shares of the Company, at an exercise price of $1.15 per share for an exercise period of up to five years from the issuance date. The warrants were issued pursuant to a service agreement. The fair value of these warrants was determined to be $105,000, using the Black-Scholes Option Pricing Model with an expected life of 5 years, a risk free interest rate of 1.63%, a dividend yield of 0%, and an expected volatility of 150.18%.

In March, 2014, the Company issued 100,000 share purchase warrants to acquire an equivalent number of common shares of the Company, at an exercise price of $4.00 per share for an exercise period of up to four years from the issuance date. The warrants were issued pursuant to a technology option agreement. The fair value of these warrants was determined to be $303,000. The weighted average assumptions used for the Black-Scholes option-pricing model to value these warrants were: expected volatility of 156.6%, risk free rate of 1.4%, expected life of 4 years and expected dividend rate of 0%. The Company used the Black-Scholes option-pricing model as the resultant fair value is not significantly different than the Monte Carlo option pricing model. In August 2014, the Company repriced the 100,000 warrants by reducing the exercise price from $4.00 to $1.06. As a result, the Company recorded incremental fair value of $14,000 during the period ended September 30, 2014. The warrants contain “down round protection” and the Company classifies these warrant instruments as derivative liabilities measured at fair value and remeasures these instruments at fair value each reporting period.

A summary of the Company’s share purchase warrants as of September 30, 2014 and changes during the period is presented below:

	Number of Warrants	Weighted Average Exercise Price	Weighted Average Remaining Life

Balance, December 31, 2013	149,452	25.85	2.76
Issued	2,451,792	1.31	4.64
Exercised	-	-	-
Extinguished or expired	(15,167)	40.00	-
Balance, September 30, 2014	2,586,077	$ 2.50	4.52

CONTINGENCIES AND COMMITMENTS

9 Months Ended

Sep. 30, 2014

COMMITMENTS AND CONTINGENCIES

CONTINGENCIES AND COMMITMENTS

Note 13: ContingencIES AND COMMITMENTs

Contingencies:

Consultant Litigation

In May 2012, the Company issued 112,000 shares of common stock to two consultants. The Company contested the validity of the services provided and initially was able to delay the sale of the contested shares. The Company was not successful in recovering the contested shares. A claim for alleged damages of approximately $362,000 plus costs by one of the consultants as a result of the contesting of the issuance of the shares was filed in the Supreme Court of New York. The claim is for damages on the difference between market price at the time the Company was able to delay the sale of his shares and the market price at the time of the sale of all of his shares. As the result of a judicial decision in New York the consultant received a bond payment of approximately $100,000 that the Company had used to secure a temporary restraining order against the issuance of stock to him. Following hearings at the International Arbitration Tribunal held in New York on May 13-16 the arbitrator ordered (on July 18, 2014) the consultant to pay Tapimmune $ 196,204 plus 9% interest from the date of the award.

Tax Filings

The Company has not filed income tax returns for several years in certain operating jurisdictions, and may be subject to possible compliance penalties and interest. Management is currently not able to make a reliably measurable provision for possible liability for penalties and interest, if any, at this time, and the Company may be liable for such amounts upon assessment. Penalties and interest, if assessed in the future, will be recorded in the period such amounts are determinable.

Commitments:

Consultant Agreements

The Company granted 250,000 shares to a consultant post restructuring of the Company’s debt, of which the Company issued 150,000 common shares during the period ended September 30, 2014 (Note 10). The Company determined the fair value of the 150,000 issued shares to be $337,500, which was expensed during the period ended September 30, 2014

In February, 2014, the Company entered into a one year media and investor relations service contract with a consultant. The contract provides for the Company to make a $100,000 payment on signing of the contract (paid) and 200,000 shares of restricted common stock, of which 100,000 were issued immediately and an additional 100,000 restricted common stock within 10 business days upon the Company’s successful listing on NASDAQ or NYSE MKT exchange. The Company determined the fair value of the 100,000 issued shares to be $270,000, which was expensed during the period ended September 30, 2014.

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2014

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

Note 14: SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date of the condensed consolidated financial statements are issued.

SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

CONVERTIBLE NOTES PAYABLE (Tables)

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Debt instrument transactions

		Stated				Principal Balance Outstanding
Issue Date	Maturity Date	Interest Rate			Conversion Terms	September 30, 2014		December 31, 2013
2/24/2011	2/24/2014		10.0	%	Variable at $25.00		$ -		$ 980,858
4/4/2011	4/4/2014		10.0	%	Variable at $25.00		-		215,000
6/6/2011	6/6/2014		10.0	%	Variable at $25.00		-		30,000
8/12/2012	11/12/2012		10.0	%	Variable at $9.00		-		27,500
8/20/2012	8/20/2013		8.0	%	Variable at $9.00		-		20,000
10/15/2012	10/15/2013		8.0	%	Variable at $12.00		-		340,000
11/20/2012	11/20/2013		5.0	%	Variable at $9.00		-		10,748
12/18/2012	12/14/2013		9.0	%	Fixed at $10.00		-		50,000
1/5/2013	5/31/2014		None		Fixed at $8.00		-		452,729
1/31/2013	5/31/2014		None		Fixed at $4.00		-		24,135
2/27/2013	2/27/2014		5.0	%	Variable at $9.00		-		58,500
4/2/2013	6/2/2013		8.0	%	Fixed at $7.00		-		80,967
4/18/2013	12/18/2013		8.0	%	Fixed at $7.00		-		31,688
5/2/2013	5/31/2014		10.0	%	Variable at $3.44		-		50,000
5/5/2013	7/5/2013		8.0	%	Fixed at $7.00		-		45,000
5/14/2013	5/14/2014		8.0	%	Fixed at $6.00		-		126,000
6/27/2013	6/27/2014		5.0	%	Variable at $9.00		-		37,620
6/19/2013	6/19/2014		10.0	%	Variable at $9.00		-		32,000
7/12/2013	7/12/2014		8.0	%	Fixed at $3.00		-		96,800
10/18/2013	4/18/2014		None		Variable at $1.00		-		94,444
11/1/2013	5/1/2014		None		Variable at $1.00		-		80,000
12/19/2013	6/19/2014		None		Variable at $1.00		-		277,222
12/23/2013	6/23/2014		10.0	%	Fixed at $7.00		-		536,400

	Total convertible notes					$	-	$	3,697,611
	Unamortized note discount						-		(535,634)
	Total on Balance sheet					$	-	$	3,161,977

CAPITAL STOCK (Tables)

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Share Purchase Warrants

	Number of Warrants	Weighted Average Exercise Price	Weighted Average Remaining Life

Balance, December 31, 2013	149,452	25.85	2.76
Issued	2,451,792	1.31	4.64
Exercised	-	-	-
Extinguished or expired	(15,167)	40.00	-
Balance, September 30, 2014	2,586,077	$ 2.50	4.52

Debt settlements

The Company has entered into consulting agreements and debt settlements for which it is obligated to issue shares as of the nine months ended September 30, 2014.

Nature of Transaction	Amount	Obligation to Issue Number of Shares
Consulting agreements	$348,367	61,167
Debt settlement	$120,000	120,000

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

	September 30, 2014	December 31, 2013
	$	$

Trade accounts payable	589,851	1,450,083
Debt settlement accruals	-	1,348,663
Accrued liabilities	68,994	201,334
Employee payroll and severance	8,083	220,290
Accrued interest	4,088	558,032
	671,016	3,778,401

DERIVATIVE LIABILITY WARRANTS AND DERIVATIVE LIABILITY CONVERSION OPTION (Tables)

9 Months Ended

Sep. 30, 2014

Notes to Financial Statements

Warrants and conversion option

	December 31, 2013				September 30, 2014
	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility
Share purchase warrants	0.85 to 2.78	0.13% to 0.78%	0.00%	199%	0.36 to 3.78	0.03% to 1.58%	0.00%	155.9% -199%

	December 31, 2013				June 27, 2014
	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility	Expected Life (Years)	Risk free Rate	Dividend yield	Volatility
Conversion option	0.16 to 0.53	0.04% to 0.10%	0.00%	199%	Nil	0.04%	0.00%	199%

Derivative liability - warrants and Derivative liability - conversion option

	As of September 30, 2014
		Fair Value Measurements
	Fair Value	Level 1	Level 2	Level 3	Total
Derivative liability - warrants	$ 83,521	-	-	$ 83,521	$ 83,521
Total	$ 83,521	-	-	$ 83,521	$ 83,521

	As of December 31, 2013
		Fair Value Measurements
	Fair Value	Level 1	Level 2	Level 3	Total
Derivative liability - warrants	$ 140,504	-	-	$ 140,504	$ 140,504
Derivative liability – conversion option	582,300	-	-	582,300	582,300
Total	$ 722,804	-	-	$ 722,804	$ 722,804

Financial assets and liabilities

	Derivative liability – conversion option	Derivative liability – warrants
Balance – December 31, 2013	$582,300	$140,504
Loss on settlement of debt	(4,400)
Change in fair value of conversion option liability	(577,900)	-
Change in fair value of warrant liability		(56,983)
Balance – September 30, 2014	$ -	$ 83,521

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]
Trade accounts payable	$ 589,851	$ 1,450,083
Debt settlement accruals		1,348,663
Accrued liabilities	68,994	201,334
Employee payroll and severance	8,083	220,290
Accrued interest	4,088	558,032
Total accounts Payable and Accrued Liabilities	$ 671,016	$ 3,778,401

RESEARCH AGREEMENTS (Details Narrative)	Sep. 30, 2014 USD ($)
Research and Development [Abstract]
Accrued liablities	$ 492,365

DERIVATIVE LIABILITY - WARRANTS AND DERIVATIVE LIABILITY – CONVERSION OPTION (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Dec. 30, 2013
SharePurchaseWarrants[Member]
Dividend yield	0.00%	0.00%
Volatility		199.00%
SharePurchaseWarrants[Member] \| Maximum [Member]
Expected Life (Years)	3 years 9 months 11 days		2 years 9 months 11 days
Risk free Rate	1.58%		0.78%
Volatility	199.00%
SharePurchaseWarrants[Member] \| Minimum [Member]
Expected Life (Years)	4 months 10 days	10 months 6 days
Risk free Rate	0.03%	0.13%
Volatility	155.90%
ConversionOption[Member]
Risk free Rate	0.04%
Dividend yield	0.00%	0.00%
Volatility	199.00%	199.00%
ConversionOption[Member] \| Maximum [Member]
Expected Life (Years)		6 months 11 days
Risk free Rate		0.10%
ConversionOption[Member] \| Minimum [Member]
Expected Life (Years)		1 month 28 days
Risk free Rate		0.04%

DERIVATIVE LIABILITY - WARRANTS AND DERIVATIVE LIABILITY – CONVERSION OPTION (Details 1) - USD ($)	Sep. 30, 2014	Dec. 31, 2013
Derivative liability - warrants	$ 83,521	$ 140,504
Derivative liability - conversion option		582,300
Total	83,521	722,804
Fair Value [Member]
Derivative liability - warrants	83,521
Total	83,521
Fair Value, Inputs, Level 1 [Member]
Derivative liability - warrants		140,504
Derivative liability - conversion option		582,300
Total		722,804
Fair Value, Inputs, Level 2 [Member]
Derivative liability - warrants
Total
Fair Value, Inputs, Level 3 [Member]
Derivative liability - warrants	83,521
Total	$ 83,521
Fair Value1 [Member]
Derivative liability - warrants		140,504
Derivative liability - conversion option		582,300
Total		$ 722,804

DERIVATIVE LIABILITY - WARRANTS AND DERIVATIVE LIABILITY – CONVERSION OPTION (Details 2)	9 Months Ended
	Sep. 30, 2014 USD ($)
ConversionOption[Member]
Balance – December 31, 2013	$ 582,300
Loss on settlement of debt	(4,400)
Change in fair value of conversion option liability	(577,900)
Balance – September 30, 2014
Warrants 1 [Member]
Balance – December 31, 2013	140,504
Change in fair value of conversion option liability
Change in fair value of warrant liability	(56,983)
Balance – September 30, 2014	$ 83,521

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	9 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Principal Balance September	$ 3,697,611
Total convertible notes	(535,634)
Unamortized note discount	$ 3,161,977
Convertible note [Member]
Issue Date	--02-24
Maturity Date	--02-24
Interest Rate	10.00%
Conversion Terms	Variable at $25.00
Principal Balance December			$ 980,858
Convertible Notes Payable1 [Member]
Issue Date	--04-04
Maturity Date	--04-04
Interest Rate	10.00%
Conversion Terms	Variable at $25.00
Principal Balance September
Principal Balance December			215,000
Convertible Notes Payable 2 [Member]
Issue Date	--06-06
Maturity Date	--06-06
Interest Rate	10.00%
Conversion Terms	Variable at $25.00
Principal Balance September
Principal Balance December			30,000
Convertible Notes Payable 3 [Member]
Issue Date	--11-12
Maturity Date	--08-12
Interest Rate	10.00%
Conversion Terms	Variable at $9.00
Principal Balance September
Principal Balance December			27,500
Convertible Notes Payable 4 [Member]
Issue Date	--08-20
Maturity Date	--08-20
Interest Rate	8.00%
Conversion Terms	Variable at $9.00
Principal Balance September
Principal Balance December			20,000
Convertible Notes Payable 5 [Member]
Issue Date	--10-15
Maturity Date	--10-15
Interest Rate	8.00%
Conversion Terms	Variable at $12.00
Principal Balance December			340,000
Convertible Notes Payable 6 [Member]
Issue Date	--11-20
Maturity Date	--11-20
Interest Rate	5.00%
Conversion Terms	Variable at $9.00
Principal Balance December			10,748
Convertible Notes Payable 7 [Member]
Issue Date	--12-18
Maturity Date	--12-18
Interest Rate	9.00%
Conversion Terms	Fixed at $10.00
Principal Balance December			50,000
Convertible Notes Payable 8 [Member]
Issue Date	--01-05
Maturity Date	--05-31
Interest Rate
Conversion Terms	Fixed at $8.00
Principal Balance December			452,729
Convertible Notes Payable 9 [Member]
Issue Date	--01-31
Maturity Date	--05-31
Interest Rate
Conversion Terms	Fixed at $4.00
Principal Balance December			24,135
Convertible Notes Payable 10 [Member]
Issue Date	--02-27
Maturity Date	--02-27
Interest Rate	5.00%
Conversion Terms	Variable at $9.00
Principal Balance December			58,500
Convertible Notes Payable 1 1[Member]
Issue Date	--04-02
Maturity Date	--06-02
Interest Rate	8.00%
Conversion Terms	Fixed at $7.00
Principal Balance December			80,967
Convertible Notes Payable 12 [Member]
Issue Date	--04-18
Maturity Date	--12-18
Interest Rate	8.00%
Conversion Terms	Fixed at $7.00
Principal Balance December			31,688
Convertible Notes Payable 13 [Member]
Issue Date	--05-02
Maturity Date	--05-31
Interest Rate	10.00%
Conversion Terms	Variable at $3.44
Principal Balance December			50,000
Convertible Notes Payable 14 [Member]
Issue Date	--05-05
Maturity Date	--05-05
Interest Rate	8.00%
Conversion Terms	Fixed at $7.00
Principal Balance December			45,000
Convertible Notes Payable 15 [Member]
Issue Date	--05-14
Maturity Date	--05-14
Interest Rate	8.00%
Conversion Terms	Fixed at $6.00
Principal Balance December			126,000
Convertible Notes Payable 16 [Member]
Issue Date	--06-27
Maturity Date	--06-27
Interest Rate	8.00%
Conversion Terms	Variable at $9.00
Principal Balance December			37,620
Convertible Notes Payable 17 [Member]
Issue Date	--06-19
Maturity Date	--06-19
Conversion Terms	Variable at $9.00
Principal Balance December			32,000
Convertible Notes Payable 18 [Member]
Issue Date	--07-12
Maturity Date	--07-12
Interest Rate	8.00%
Conversion Terms	Fixed at $3.00
Principal Balance December			96,800
Convertible Notes Payable 19 [Member]
Issue Date	--10-18
Maturity Date	--04-18
Interest Rate
Conversion Terms	Variable at $1.00
Principal Balance December			94,444
Convertible Notes Payable 20 [Member]
Issue Date	--11-01
Maturity Date	--05-01
Interest Rate
Conversion Terms	Variable at $1.00
Principal Balance December			80,000
Convertible Notes Payable 21 [Member]
Issue Date	--12-19
Maturity Date	--06-19
Interest Rate
Conversion Terms	Variable at $1.00
Principal Balance December			$ 277,222
Convertible Notes Payable 22 [Member]
Issue Date	--12-23
Maturity Date	--06-23
Interest Rate	10.00%
Conversion Terms	Fixed at $7.00
Principal Balance December		$ 536,400

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
Gain on settlement of debt		$ 2,938,060
Secured Convertible Notes [Member]
Principal amount		$ 980,858
Common shares		1,593,850
Secured Convertible Notes1 [Member]
Principal amount		$ 215,000
Common shares		349,375
Secured Convertible Notes2 [Member]
Principal amount		$ 30,000
Common shares		48,750
Convertible Notes II [Member]
Common shares		1,093,900
Debt discount		$ 492,296
Convertible Note1 [Member]
Principal amount		$ 27,500
Common shares		37,500
Convertible Note2 [Member]
Principal amount	$ 20,000
Common shares	30,000
Convertible Notes I [Member]
Common shares		1,750,000
Convertible Note19 [Member]
Common shares		560,000
Convertible Note5 [Member]
Principal amount		$ 10,748	$ 30,212
Common shares		20,472	36,000
Convertible Note18 [Member]
Common shares		385,000
Convertible Note17 [Member]
Common shares		156,250
Convertible Note12 [Member]
Principal amount		$ 31,688	$ 31,733
Common shares		46,443
Convertible Note15 [Member]
Principal amount		$ 20,670
Common shares		22,830
Convertible Note14 [Member]
Common shares		157,500
Convertible Note16 [Member]
Principal amount		$ 32,000	$ 83,000
Common shares		40,000	108,188
Convertible Note13 [Member]
Common shares		350,000
Convertible Note7 [Member]
Common shares		68,750
Convertible Note8 [Member]
Common shares		543,636
Convertible Note9 [Member]
Common shares		40,551
Convertible Note10 [Member]
Common shares		38,170
Convertible Note11 [Member]
Common shares		210,233
Convertible Note6 [Member]
Principal amount			$ 189,210
Common shares			31,763
Convertible Note3 [Member]
Principal amount			$ 81,360
Common shares			29,444
Remaining balance			$ 24,990
Settlement and recognized repaid			20,000
Gain on settlement of debt			4,990
Convertible note [Member]
Principal amount			$ 111,430
Common shares			20,500
Convertible Note4 [Member]
Common shares			53,690

LOANS PAYABLE (Details Narrative) - USD ($)	9 Months Ended
LOANS PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]
Unsecured loan advances amount		$ 42,200
Investors converted	21,500
Related party converted	$ 2,700

PROMISSORY NOTES, RELATED PARTY (Details Narrative)	9 Months Ended
PROMISSORY NOTES, RELATED PARTY (Details Narrative)	Sep. 30, 2014 USD ($) shares
Equity [Abstract]
Accrued interest	$ 221,940
Post reverse stock split common shares \| shares	1,400,000
Fair value of shares	$ 3,160,000
Loss on settlement of debt	$ 2,938,060

RELATED PARTY TRANSACTIONS (Details Narrative)	9 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Sep. 30, 2014 USD ($)
Related Party Transactions [Abstract]
Cost incurred	$ 82,500
Amounts of owing directors and officers fees	288,000
Management fees	67,500
Research and development services	99,000
Stock based compensation	40,238
Cost recorded	11,250
Note converted	841,045
Debt due to related parties	83,000
Payable into convertible notes	$ 567,729

CAPITAL STOCK (Details )	9 Months Ended
CAPITAL STOCK (Details )	Sep. 30, 2014 USD ($) shares
Equity [Abstract]
Consulting agreements Amount \| $	$ 348,367
Consulting agreements Obligation to Issue Number of Shares \| shares	61,167
Debt settlement Amount \| $	$ 120,000
Debt settlement Obligation to Issue Number of Shares \| shares	120,000

CAPITAL STOCK (Details 1)	9 Months Ended
CAPITAL STOCK (Details 1)	Sep. 30, 2014 $ / shares shares
Number of Warrants
Balance, December 31, 2013 \| shares	149,452
Issued \| shares	2,451,792
Exercised \| shares
Extinguished or expired \| shares	(15,167)
Balance, September 30, 2014 \| shares	2,586,077
Weighted Average Exercise Price
Balance, December 31, 2013 \| $ / shares	$ 25.85
Issued \| $ / shares	1.31
Exercised \| $ / shares
Extinguished or expired \| $ / shares	40.00
Balance, September 30, 2014 \| $ / shares	$ 2.50
Weighted Average Remaining Life
Balance, December 31, 2013	2 years 9 months 4 days
Issued	4 years 7 months 21 days
Balance, September 30, 2014	4 years 6 months 7 days

CAPITAL STOCK (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
CAPITAL STOCK (Details Narrative) - USD ($)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Received subscription proceeds1			$ 165,000
Received subscription proceeds			$ 418,000
Shares of common stock			11,088,081
Fair value			$ 24,952,358
Accrued interest			4,960,982
Related parties converted			$ 721,045
Accounts payable and loan shares			766,444
Fair value of approximately			$ 910,000
Stock based consulting and management fees	$ 41,250	$ 62,249	$ 93,750	$ 206,738
Series B Convertible Preferred Stock
Preferred stock			418,000
Common Stock6 [Member]
Shares of common stock			46,443
Common Stock [Member]
Shares of common stock			58,787
Common Stock1 [Member]
Shares of common stock			150,000
Common Stock2 [Member]
Shares of common stock			145,000
Common Stock3 [Member]
Shares of common stock			12,500
Common Stock4 [Member]
Shares of common stock			845,075
Common Stock5 [Member]
Shares of common stock			81,472
Fair Value6 [Member]
Fair value			$ 204,349
Fair Value [Member]
Fair value			151,821
Fair Value1 [Member]
Fair value			337,500
Fair Value2 [Member]
Fair value			761,250
Fair Value3 [Member]
Fair value			58,750
Fair Value4 [Member]
Fair value			2,981,231
Fair Value5 [Member]
Fair value			$ 211,658

CONTINGENCIES AND COMMITMENTS (Details Narrative)	9 Months Ended
CONTINGENCIES AND COMMITMENTS (Details Narrative)	Sep. 30, 2014 USD ($) shares
Grant shares	250,000
Issued common shares	150,000
Consultant Agreements [Member]
Shares issued at fair value	150,000
Expensed during the period \| $	$ 337,500
Consultant Agreements 1 [Member]
Shares issued at fair value	100,000
Expensed during the period \| $	$ 270,000

LIQUIDITY AND FINANCIAL CONDITION (Details Narrative)	Sep. 30, 2014 USD ($)
Notes to Financial Statements
Cash and cash equivalents	$ 613,645