v3.26.1
Income Tax
 3 Months Ended
Feb. 28, 2026
Income Tax Disclosure [Abstract]  
Income Tax

Note 7 – Income Tax

 

United States of America

 

The Company is registered in the State of Nevada and is subject to United States of America tax law. U.S. federal income tax rate is 21.0%.

 

The federal and state income tax provision (benefit) for the three months ended February 28, 2026 and 2025 are summarized as follows:

 

Income tax reconciliation   For the Three Months Ended February 28, 2026    For the Three Months Ended February 28, 2025 
Current:          
Federal  $–   $– 
State   –    – 
Total current  $–   $– 
Deferred          
Federal  $–   $– 
State   –    – 
Total deferred   –    – 
Income tax provision  $–   $– 

 

The Company records a tax provision for the anticipated tax consequences of the reported results of operations. In accordance with ASC 740, the provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards.