v3.26.1
12. INCOME TAXES: Schedule of Income Tax Reconciliation (Details) - CAD ($)
12 Months Ended
Jan. 31, 2026
Jan. 31, 2025
Jan. 31, 2024
Details      
Net loss for the year $ (918,474) $ (633,173) $ (523,905)
Canadian statutory income tax rate 27.00% 27.00% 27.00%
Computed “expected” income tax expense $ (247,988) $ (170,957) $ (141,454)
Differences resulting from      
Option based payments 159,233 60,314 11,364
Other non-deductible items 161,755 3,643 90
Increase/(decrease) in deferred tax assets not recognized (73,000) 107,000 130,000
Provision for income tax expense $ 0 $ 0 $ 0