INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAX EXPENSE (BENEFIT)

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

	2024			2023
Current tax, federal	$	763,471		$	753,683
Current tax, state		345,380			340,952
Current tax, foreign		217,552			151,236
Current tax expense		1,326,403			1,245,871
Income tax benefit		(621,959	)		(1,127,689	)
Current tax, total expense		704,444			118,182
Deferred income tax, federal		101,053			(172,763	)
Deferred income tax, state		45,714			(78,154	)
Deferred income tax, foreign		-			-
Deferred income tax, total expense (benefit)		146,767			(250,917	)
Total	$	851,211		$	(132,735	)

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.

	2024			2023
Income before income tax - United States	$	4,472,950		$	3,249,901
Income before income tax - Canada		479,850			373,349
Income before income tax		4,952,800			3,623,250
US federal statutory tax rate		21.00	%		21.00	%
Expected income tax expense		1,040,088			760,883
State income tax expense, net of federal tax benefit		371,708			344,208
Non-deductible items		64,857			362,554
Change in estimates and other		(194,142	)		(1,585,427	)
Foreign tax rate differential		(35,952	)		(92,379	)
Change in valuation allowance		(395,348	)		77,426
Total income taxes expense (benefit)	$	851,211		$	(132,735	)

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, 2024 and 2023 are comprised of the following:

	2024			2023
Canada
Non-capital loss carryforwards	$	1,059,468		$	855,176
Share issuance costs		1,024			-
Property, equipment and leaseholds		27,995			30,916
		1,088,487			886,092
Valuation allowance		(1,088,487	)		(886,092	)
Net deferred tax asset	$	-		$	-

		2024			2023
United States
Net operating loss carryforwards	$	190,024		$	-
Property, equipment and leaseholds		502,646			36,093
Deferred tax asset		692,670			36,093
Valuation allowance		(192,953	)		-
Net deferred tax asset	$	499,717		$	36,093
Intangible assets	$	(516,414	)	$	(11,346	)
Investments		(105,322	)		-
Deferred tax liability		(621,736	)		(11,346	)
Net deferred tax asset (liability)	$	(122,019	)	$	24,747

SCHEDULE OF NON OPERATING LOSS CARRYFORWARDS

	Loss
2030	$	249,807
2031		865,746
2032		566,109
2037		1,555,780
2039		134,471
2040		396,186
2041		301,063
2042		315,157
2043		222,064
Total	$	4,606,383