v3.26.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of components of loss before income taxes
          
  

Years ended

December 31,

 
   2025   2024 
United States  $3,285   $(5,000)
Canada   1,056,003    (485,756)
Income (Loss) before income taxes  $1,059,288   $(490,756)
Schedule of components of deferred tax assets
          
   December 31,
2025		   December 31,
2024		 
Deferred tax assets – U.S. NOLs  $2,100   $1,050 
Deferred tax assets – Canadian NOLs   –    163,088 
Gross deferred tax assets   2,100    164,138 
Less: Valuation allowance   (2,100)   (164,138)
Deferred tax assets – U.S. NOLs  $–   $– 
Reconciliation of income tax rate
Reconciliation of income tax rate          
  

Years ended

December 31,

 
   2025   2024 
U.S. federal statutory income tax rate   21.0 %   21.0 %
Foreign rate differential   5.5 %   (8.9)%
Tax on disallowed income   – %   – %
Valuation allowance   – %   (13.0)%
Net operating loss applied   (26.5)%   – %
Effective income tax rate   – %   (0.9)%

 

A reconciliation of the income tax expense, net determined at U.S. federal statutory income tax rate to the Company’s actual income tax expense is as follows:

           
   Years Ended
December 31,		 
   2025   2024 
Income (loss) before income tax expense  $1,059,288   $(490,756)
Statutory income tax rate   21.0 %   21.0 %
Income tax expense (benefit) at statutory rate   222,450    (103,059)
Foreign tax differential   58,081    43,681 
Change in valuation allowance   –    63,903 
Net operating loss applied   (280,531)   – 
Income tax expenses  $–   $4,525