v3.26.1
INCOME TAXES (Tables)
 6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of components of loss before income taxes
        
  

Six months ended

June 30,

 
   2026   2025 
United States  $248,549   $(5,000)
Canada   36,727    (137,740)
Income (Loss) before income taxes  $285,276   $(142,740)
Schedule of components of deferred tax assets
        
  

June 30,

2026

   December 31,
2025		 
Deferred tax assets – U.S. NOLs  $2,100   $2,100 
Deferred tax assets – Canadian NOLs   37,997    – 
Gross deferred tax assets   40,097    2,100 
Less: Valuation allowance   (40,097)   (2,100)
Deferred tax assets  $–   $– 
Schedule of reconciliation of income tax rate
        
  

Six months ended

June 30,

 
   2026   2025 
U.S. federal statutory income tax rate   21.0%    21.0% 
Foreign rate differential   (2.70%)   (8.5%)
Tax on disallowed income   –%    –% 
Valuation allowance   5.21%    (12.5%)
Net operating loss applied   –%    –% 
Effective income tax rate   23.51%    0.0% 

 

A reconciliation of the income tax expense, net determined at U.S. federal statutory income tax rate to the Company’s actual income tax expense is as follows:

         
  

Six months ended

June 30,

 
   2026   2025 
Income (loss) before income tax expense  $285,276   $(142,740)
Statutory income tax rate   21.0%    21.0% 
Income tax expense (benefit) at statutory rate   59,908    (29,975)
Foreign tax differential   (7,713)   28,925 
Change in valuation allowance   14,866    1,050 
Net operating loss applied   –    – 
Income tax expenses  $67,061   $–