v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS

   2025   2024 
Deferred tax assets (liabilities):          
Canada net operating loss carryforwards 

$

4,253,000

   $

3,928,000

 
United States net operating loss carryforwards   

965,000

    

612,000

 
Fixed assets  58,000   58,000 
Intangibles   

356,000

    

220,000

 
Accrued expenses   303,000    256,000 
Deferred tax asset, ending   5,935,000    5,074,000 
Valuation allowance   (5,935,000)   (5,074,000)
Net deferred tax assets  $-   $- 
SCHEDULE OF RECONCILIATION BETWEEN INCOME TAXES

The reconciliation between income taxes at the Canadian federal rate of 15% and the amount recorded in the accompanying consolidated financial statements is as follows:

 

                    
   As of December 31, 
   2025   2024 
Canadian Federal statutory tax rate 

$

(556,793)   15.00%  $(437,780)   15.00%
Provincial income tax, net of federal income tax effect (1)   -    0.00%   -    0.00%
Foreign tax effects                    
United States   (224,793)   6.06%   (221,265)   7.58%
Effects of changes in tax laws or rates enacted in the current period   70,886    (1.91)%   53,504    (1.83)%
Nontaxable or nondeductible items                    
Other permanent items   15,281    (0.41)%   3,223    (0.11)%
Change in valuation allowance   720,069    (19.40)%   774,052    (26.52)%
Other adjustments                    
Prior period adjustment   -    0.00%   (171,734)   5.88%
Other   (24,649)   0.66%   -    0.00%
Income Taxes Provision (Benefit)  $-   0.00%  $-    0.00%

 

(1)primarily from the province of Ontario