INCOME TAXES (Tables)

12 Months Ended

Aug. 31, 2019

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2019		2018
	$		$
Tax at U.S. statutory rates	128,000		138,000
Permanent differences	2,000		1,000
Stock option compensation	11,000		11,000
Effect of higher foreign tax rates in Canada	47,000		52,000
Effect of research tax credits claims filed in respect of prior years	(361,000	)	29,000
Effect of a change in statutory tax rates	—		443,000
Foreign exchange and other adjustments	(73,000	)	190,000
Recovery of previously unrecognized tax assets	—		(233,000	)
Change in valuation allowance	246,000		(631,000	)
Provision for deferred income taxes	—		—

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2019		2018
	$		$
Deferred tax assets:
Net operating loss carryforwards	886,000		789,000
Excess of book over tax depreciation	884,000		729,000
Tax Credit Carryforwards	1,013,000		1,019,000
Total deferred tax asset	2,783,000		2,537,000
Valuation allowance	(2,783,000	)	(2,537,000	)
Net deferred tax asset	—		—

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	2019		2018
	$		$
United States	(118,503	)	(166,037	)
Canada	729,281		822,307
	610,778		656,270

Summary of Operating Loss Carryforwards [Table Text Block]

	Canada	United States
	$	$
2021 and thereafter	—	4,217,000
	—	4,217,000

Summary of Tax Credit Carryforwards [Table Text Block]

	Canada	United States
	$	$
2029 and thereafter	1,233,000	—
	1,233,000	—