INCOME TAXES (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| Income Tax Disclosure [Abstract] |
|
| Schedule of domestic and foreign components of Income (loss) before provision for income taxes [Table Text Block] |
| |
|
Year ended March 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
$ |
|
|
$ |
|
| Canadian |
|
(2,371,971 |
) |
|
(2,758,921 |
) |
| United States |
|
3,750,761 |
|
|
3,153,842 |
|
| Income before income taxes |
|
1,378,790 |
|
|
394,921 |
|
|
| Schedule of summary of reconciliation of the statutory income tax rate percentage to the effective tax under ASU 2023-09 [Table Text Block] |
| |
|
Amount |
|
|
Percentage |
|
| |
|
$ |
|
|
% |
|
| Canada Income tax expense (recovery) at statutory rate |
|
372,273 |
|
|
27.00 |
|
| Non-deductible expenditures and non-taxable revenues - USA |
|
- |
|
|
0.00 |
|
| IRC section 280E disallowance |
|
63,930 |
|
|
4.64 |
|
| |
|
|
|
|
|
|
| Foreign – USA |
|
|
|
|
|
|
| Change in foreign exchange rates, and others |
|
(61,077 |
) |
|
(4.43 |
) |
| Non-deductible expenditures and non-taxable revenues |
|
2,668 |
|
|
0.19 |
|
| Uncertain tax position, inclusive of interest and penalties |
|
2,230,679 |
|
|
161.79 |
|
| Change in valuation allowance |
|
(271,712 |
) |
|
(19.71 |
) |
| Payable adjustment to provision |
|
1,727,458 |
|
|
125.29 |
|
| State tax(1) |
|
(150 |
) |
|
(0.01 |
) |
| Change in valuation allowance |
|
302,212 |
|
|
21.92 |
|
| Deferred adjustment to provision versus statutory tax returns |
|
248,147 |
|
|
18.00 |
|
|
Total income tax expense for continuing operations
|
|
4,614,428 |
|
|
334.67 |
|
|
| Schedule of summary of reconciliation of the statutory income tax rate percentage to the effective tax [Table Text Block] |
| |
|
Year ended March 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
$ |
|
|
$ |
|
| Net income from continuing operations before income tax expense |
|
1,378,790 |
|
|
394,921 |
|
| Statutory rate |
|
27% |
|
|
27% |
|
| |
|
|
|
|
|
|
| Income tax expense (recovery) at statutory rate |
|
147,228 |
|
|
(82,602 |
) |
| IRC section 280E disallowance |
|
66,598 |
|
|
230,890 |
|
| Foreign tax rate differential |
|
(150 |
) |
|
606 |
|
| Change in foreign exchange rates and other |
|
26,143 |
|
|
145,186 |
|
| Uncertain tax position, inclusive of interest and penalties |
|
2,230,679 |
|
|
3,630,467 |
|
| Change in valuation allowance |
|
30,500 |
|
|
413,213 |
|
| Payable adjustment to provision versus statutory tax returns |
|
1,727,458 |
|
|
(146,592 |
) |
| Deferred adjustment to provision versus statutory tax returns |
|
385,972 |
|
|
(39,518 |
) |
| Total income tax expense for continuing operations |
|
4,614,428 |
|
|
4,151,650 |
|
|
| Schedule of components of the income tax provision [Table Text Block] |
| |
|
Year ended March 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
$ |
|
|
$ |
|
| Current |
|
|
|
|
|
|
| Canadian |
|
- |
|
|
- |
|
| US Federal and State |
|
4,893,573 |
|
|
4,054,018 |
|
| Total current income tax expense |
|
4,893,573 |
|
|
4,054,018 |
|
| |
|
|
|
|
|
|
| Deferred |
|
|
|
|
|
|
| Canadian |
|
- |
|
|
- |
|
| US Federal and State |
|
(279,145 |
) |
|
97,632 |
|
| Total deferred income tax expense (recovery) |
|
(279,145 |
) |
|
97,632 |
|
| |
|
|
|
|
|
|
|
Total income tax expense for continuing operations
|
|
4,614,428 |
|
|
4,151,650 |
|
|
| Schedule of summary of significant components of the deferred tax assets [Table Text Block] |
| |
|
Year ended March 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
$ |
|
|
$ |
|
| Deferred tax assets |
|
|
|
|
|
|
| Share issuance costs and financing fees |
|
8,560 |
|
|
- |
|
| Allowable capital losses |
|
83,738 |
|
|
127,977 |
|
| Non-capital losses |
|
5,978,900 |
|
|
5,623,310 |
|
| Intangible assets |
|
76,383 |
|
|
83,871 |
|
| Goodwill |
|
- |
|
|
749 |
|
| Lease liabilities |
|
900,674 |
|
|
831,988 |
|
| Derivative liability |
|
- |
|
|
7,513 |
|
| Property and equipment |
|
2,675 |
|
|
2,688 |
|
| ARO and other |
|
- |
|
|
3 |
|
| Total deferred tax assets |
|
7,050,930 |
|
|
6,678,099 |
|
| Valuation allowance |
|
(6,142,009 |
) |
|
(5,839,472 |
) |
| Total net deferred tax assets |
|
908,921 |
|
|
838,627 |
|
| |
|
|
|
|
|
|
| Deferred tax liabilities |
|
|
|
|
|
|
| Right-of-use assets |
|
(796,242 |
) |
|
(873,444 |
) |
| Total deferred tax liabilities |
|
(796,242 |
) |
|
(873,444 |
) |
| Net deferred tax asset (liability) |
|
112,679 |
|
|
(34,817 |
) |
|
| Schedule of aggregate change in the balance of gross unrecognized tax benefits [Table Text Block] |
| |
|
March 31,
2026
|
|
|
March 31,
2025
|
|
| |
|
$ |
|
|
$ |
|
| Beginning balance |
|
10,170,044 |
|
|
(94,883 |
) |
| Increase due to tax positions taken during current year |
|
2,192,714 |
|
|
2,482,136 |
|
| Decrease in balance as a result of lapse of the applicable statute of limitations |
|
- |
|
|
- |
|
| Increase in balance due to tax positions taken during prior years |
|
71,158 |
|
|
7,687,908 |
|
| Decrease in balance due to tax positions taken during prior years |
|
75,360 |
|
|
94,883 |
|
| Ending balance |
|
12,509,276 |
|
|
10,170,044 |
|
|
| Schedule of income tax paid in cash [Table Text Block] |
| |
|
March 31,
2026 |
|
|
March 31,
2025 |
|
| |
|
$ |
|
|
$ |
|
| Federal |
|
2,500,000 |
|
|
1,500,000 |
|
| Oregon |
|
- |
|
|
- |
|
| Canada |
|
- |
|
|
- |
|
| Total |
|
2,500,000 |
|
|
1,500,000 |
|
|