Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Net Income (Loss) Before Tax

The tax on the Company’s net income (loss) before tax differs from the amount that would arise using the tax rate applicable to the Company as follows:

As at		December 31, 2025				December 31, 2024
						$
Net loss before income taxes			(49,858,355	)			(26,948,922	)

Expected income tax recovery			(13,212,464	)			(7,141,464	)
Foreign tax rates differences			7,148				(226,755	)
Non-deductible items			3,994,940				1,115,325
Adjustments in respect of prior years			1,335				142,541
			(9,209,041	)			(6,110,353	)
Change in unrecognised deferred tax assets			9,209,041				6,110,353
Income tax expense (recovery)			–				–

Schedule of Tax Losses and Tax Assets Available in Canada and Colombia to Reduce Income Taxes Payable

Tax losses and tax assets available in Canada and Colombia to reduce income taxes payable in the future, for which the effect has not been recognized in the consolidated financial statements as at December 31, 2025 are as follows:

As at		December 31, 2025				Expiry Date		December 31, 2024				Expiry Date
		$						$
Tax loss – Colombia			25,850,353			2026-2037			13,020,087			2025-2036
Intangibles – Colombia			66,821,572			2026-2035			36,669,901			2025-2034
Fixed assets and others – Colombia			8,975,060			2026-2035			609,182			2025-2034
Tax loss – Canada			16,231,905			2026-2045			12,153,714			2025-2044
Transaction costs - Canada			177,195			No expiry			177,233			No expiry
Financing costs – Canada			6,262,873			No expiry			3,655,706			No expiry