v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES

The components of loss before income taxes by tax jurisdiction were as follows:

 

 

  

Year ended

March 31, 2026

  

Year ended

March 31, 2025

 
Jurisdiction  $   $ 
United States   (1,798,285)   (7,498,139)

Canada

   (765,832)   (923,040)
Loss before income taxes   

(2,404,139

)   

(8,421,179

)
SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES

The provision (benefit) for income taxes differs from the amount computed by applying the Company’s combined federal and state statutory income tax rate of approximately 26% to loss before income taxes as follows:

 

Description  2026 Amount   2026 Rate   2025 Amount   2025 Rate 
Tax at Statutory rate   (625,076)   (26.0)%   (2,189,707)   (26.0)%
Non-deductible expenses   259,068    10.8%   1,322,198    15.7%
Other temporary differences   (12,025)   (0.5)%   (988)   _
Change in valuation allowance   378,033    15.7%   868,497      
Income tax expense (benefit)   -    0%   -    0%

SCHEDULE OF DEFERRED TAX ASSETS

Deferred tax assets

 

  

As at

March 31, 2026

  

As at

March 31, 2025

 
   $   $ 
Non-capital loss carry forwards   19,550,273    19,078,653 
Other temporary differences   14,646    3,803 
Valuation allowance   (19,564,919)   (19,082,456)
Deferred tax assets