v3.26.1
12. INCOME TAXES: Schedule of Income Tax Reconciliation (Tables)
12 Months Ended
Jan. 31, 2026
Tables/Schedules  
Schedule of Income Tax Reconciliation

2026

2025

2024

 

 

 

 

 

 

 

Loss before income taxes

$

(918,474)

$

(633,173)

$

(523,905)

Canadian statutory income tax rate

 

27.0%

 

27.0%

 

27.0%

Computed “expected” income tax expense

 

(247,988)

 

(170,957)

 

(141,454)

 

 

 

 

 

 

 

Differences resulting from:

 

 

 

 

 

 

Option based payments

 

159,233

 

60,314

 

11,364

Other items

 

161,755

 

3,643

 

90

Change in deferred tax assets not recognized

 

(73,000)

 

107,000

 

130,000

 

 

 

 

 

 

 

Provision for income tax expense

$

-  

$

-  

$

-