INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAX EXPENSE (BENEFIT)

The provision for income tax expense (benefit) is comprised of the following:

	2023			2022
Current tax, federal	$	753,683		$	1,017,059
Current tax, state		340,952			460,098
Current tax, foreign		151,236			216,082
Current tax		1,245,871			1,693,239
Income tax recovery		(1,127,689	)		(1,476,088	)
Current tax, total		118,182			217,151
Deferred income tax, federal		(172,763	)		(49,088
Deferred income tax, state		(78,154	)		(22,207
Deferred income tax, foreign		-			-
Deferred income tax, total		(250,917	)		(71,295
Total	$	(132,735	)	$	145,856

SCHEDULE OF RECONCILIATION OF INCOME TAXES

The following table reconciles the income tax expense at the U.S. Federal statutory rate to income tax expense at the Company’s effective tax rates.

	2023			2022
Income before tax	$	3,623,250		$	7,859,085
US statutory tax rates		30.50	%		30.50	%
Expected income tax		1,105,091			2,397,021
Non-deductible items		362,554			(243,167	)
Change in estimates and other		(1,585,427	)		(2,004,041	)
Foreign tax rate difference		(92,379	)		(226,611	)
Change in valuation allowance		77,426			(222,654	)
Total income taxes		(132,735	)		145,856
Current income tax expense		118,182			217,151
Deferred tax recovery		(250,917	)		(71,295	)
Total income tax expense (recovery)	$	(132,735	)	$	145,856

SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES)

Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes. Deferred tax assets (liabilities) at December 31, 2023 and 2022 are comprised of the following:

	2023			2022
Canada
Non capital loss carryforwards	$	855,176		$	891,954
Intangible assets		-			-
Property, equipment and leaseholds		30,916			47,279
		886,092			939,233
Valuation allowance		(886,092	)		(939,233	)
Net deferred tax asset	$	-		$	-
US
		2023			2022
Net operating loss carryforwards	$	-		$	-
Intangible assets		(11,346	)		(6,070	)
Investments		-			(7,676	)
Property, equipment and leaseholds		(248,701	)		(486,713	)
Property, equipment and leaseholds		284,794			274,289
Financial instruments		-			-
Deferred tax asset not recognized		-			-
Net deferred tax asset (liability)	$	24,747		$	(226,170	)

SCHEDULE OF NON OPERATING LOSS CARRYFORWARDS

	Loss
2030		407,947
2031		941,856
2032		615,878
2037		1,692,555
2039		48,048
2040		11,871
Total		3,718,155