INCOME TAX (Tables)
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12 Months Ended |
Jun. 30, 2025 |
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| INCOME TAX |
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| Schedule reconciliation of income taxes at statutory rates |
| | | | | | | | | | Years ended June 30, | | | | 2025 | | 2024 | | Canadian statutory tax rate | | | 27.00 | % | | 27.00 | % | | | | | | | | | Loss before income taxes | | $ | (3,780,222) | | $ | (6,027,278) | | | | | | | | | | Income tax recovery computed at Canadian statutory rates | | | (1,020,659) | | | (1,627,363) | | Foreign tax rates different from statutory rate | | | (69,866) | | | 288,448 | | Permanent items and other | | | 583,296 | | | 679,229 | | Change in unrecognized deferred tax assets | | | 507,229 | | | 659,686 | | | | | — | | | — | |
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| Schedule of deductible temporary differences and unused tax loss |
| | | | | | | | | June 30, 2025 | | June 30, 2024 | Non-capital loss carry forward | | $ | 16,212,219 | | $ | 13,414,430 | Capital loss carry forward | | | 18,622,526 | | | 18,562,659 | Proerpty, plant and equipment | | | 248,417 | | | 230,519 | Equity investments | | | 337,682 | | | 333,904 | Share issuance cost | | | 857,623 | | | 1,139,821 | | | | 36,278,467 | | | 33,681,333 |
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| Schedule of net operating losses expiring various years |
| | | | | | | | | Canada | | Bolivia | 2026 | | | — | | | 763,735 | 2027 | | | — | | | 1,312,466 | 2028 | | | — | | | 1,787,409 | 2029 | | | — | | | 1,928,247 | 2030 | | | — | | | 661,949 | 2031 | | | — | | | — | 2032 | | | — | | | — | 2033 | | | — | | | — | 2034 | | | — | | | — | 2035 | | | — | | | — | 2036 | | | — | | | — | 2037 | | | — | | | — | 2038 | | | — | | | — | 2039 | | | — | | | — | 2040 | | | — | | | — | 2041 | | | — | | | — | 2042 | | | — | | | — | 2043 | | | 3,719,705 | | | — | 2044 | | | 3,060,740 | | | — | 2045 | | | 2,977,968 | | | — | | | $ | 9,758,413 | | $ | 6,453,806 |
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