Income Tax (Tables)

12 Months Ended

Jan. 31, 2026

Schedule of expected income tax expense

		January 31, 2026 $				January 31, 2025 $				January 31, 2024 $

Net loss before taxes			(1,512,918	)			(3,621,884	)			(2,898,510	)
Statutory rate			27.00	%			27.00	%			27.00	%

Expected tax recovery			(408,488	)			(977,909	)			(782,598	)
Foreign tax rate differences			(1,565	)			(51,614	)			2,472
Permanent differences and other			(28,319	)			(123,593	)			(152,792	)
Share-based payments			45,833				551,753				135,071
Change in deferred tax assets not recognized			392,539				601,363				797,847

Income tax expense			–				–				–

Schedule of components of deferred tax

		2026 $				2025 $

Deferred tax assets:
Financing fees			4,769				56,306

Deferred tax liabilities:
Convertible debentures			(4,769	)			(56,306	)

Net deferred tax asset (liability)			–				–

Schedule of deferred income tax assets and liabilities

		2026 $				2025 $

Tax loss carryforwards – Canada			70,202,170				68,454,560
Tax loss carryforwards – Australia			16,240				28,460
Tax loss carryforwards – Hong Kong			81,440				81,440
Intangible assets			12,517,320				13,176,120
Property and equipment			10,740				13,440
Contingent liabilities and tax reserves			1,441,910				382,430
Financing costs			–				475,960
Capital loss			12,363,360				12,363,360

Total unrecognized deductible temporary differences			96,633,180				94,975,770

Schedule of non-capital income tax losses expire

Expiry Date		Non-Capital Loss $

2032			608,940
2034			687,130
2035			1,499,360
2036			4,769,160
2037			1,267,150
2038			1,169,740
2039			4,937,400
2040			11,051,000
2041			9,067,090
2042			13,177,460
2043			10,965,790
2044			4,575,310
2045			3,809,870
2046			2,616,770

			70,202,170