Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Income Tax

a) The income tax expense for the years ended December 31, 2023 and 2022 is reconciled per the schedule below:

	2023			2022
Loss before income taxes	$	(14,929,000	)	$	(12,534,000	)
State income taxes, net of federal benefits		(746,000	)		(627,000	)
Non-deductible portion of meals and entertainment		14,000			41,000
Share base compensation		1,901,000			-
Interest and penalty		-			100,000
Adjusted net loss for tax purposes		(13,760,000	)		(13,020,000	)
Statutory rate		21	%		21	%
		(2,889,000	)		(2,734,000	)
Increase in valuation allowance		2,889,000			2,734,000
Provision for income taxes	$	-		$	-

Schedule of Deferred Income Tax Assets

The tax effects of temporary differences that give rise to the deferred income tax assets at December 31, 2023 and 2022 are as follows:

	2023			2022
Net operating loss carry forwards	$	6,005,000		$	3,784,000
Amortization and depreciation		120,000			(98,000	)
Change in operating lease		(3,000	)		(2,000	)
Share base compensation		1,415,000			964,000
		7,537,000			4,648,000
Deferred tax assets not recognized		(7,537,000	)		(4,648,000	)
Net deferred tax asset	$	-		$	-

Schedule of Deferred Income Taxes Within Each Jurisdiction

Deferred income taxes within each jurisdiction on the balance sheets at December 31, 2023 and 2022 are as follows:

	2023			2022
United States	$	4,201,000		$	2,103,000
Canada		3,336,000			2,545,000
Valuation allowance		(7,537,000	)		(4,648,000	)
	$	-		$	-

Schedule of Cumulative Non-capital Losses

The Company has non-capital losses carried forward of approximately $28,594,000 available to reduce future years’ taxable income. These losses will expire as follows:

	United States		Canada		Total
2034	$	53,000	$	183,000	$	236,000
2035		161,000		368,000		529,000
2036		868,000		262,000		1,130,000
2037		1,472,000		59,000		1,531,000
2038		-		520,000		520,000
2039		-		193,000		193,000
2040		-		718,000		718,000
2041		-		3,000,000		3,000,000
2042		-		4,100,000		4,100,000
2043		-		3,140,000		3,140,000
	$	2,554,000	$	12,543,000	$	15,097,000
Never expire	$	13,497,000	$	-	$	13,497,000