INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

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

		December 31,			December 31,
		2018			2017
Net income (loss) for the year	$	(770,853	)	$	71,040
Statutory rate		21%			35%
Expected income tax expense (recovery)		(162,000	)		25,000
Impact of statutory tax rate on earnings of subsidiary		(26,000	)		(8,000	)
Non-taxable earnings		24,000			(23,000	)
Effect of change of future enacted tax rate		-			998,000
Effect of foreign exchange on tax assets		-			13,000
Adjustment to prior year tax provision		1,000			(59,000	)
Change in valuation allowance		151,000			(946,000	)
	$	(12,000	)	$	-

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

		December 31,			December 31,
		2018			2017
Net operating losses	$	1,706,000		$	1,567,000
Intangible assets		67,000			55,000
		1,773,000			1,622,000
Valuation allowance		(1,773,000	)		(1,622,000	)
	$	-		$	-