INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

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

		December 31, 2019			December 31, 2018
Net income (loss) for the year	$	15,765		$	(770,853	)
Statutory rate		21%			21%
Expected income tax expense (recovery)		3,000			(162,000	)
Impact of statutory tax rate on earnings of subsidiary		11,000			(26,000	)
Non-taxable earnings		49,000			24,000
Adjustment to prior year tax  provision		—			1,000
Change in valuation allowance		(63,000	)		151,000
	$	—		$	(12,000	)

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

		December 31, 2019			December 31, 2018
Net operating losses	$	1,705,000		$	1,706,000
Intangible assets		11,000			67,000
		1,716,000			1,773,000
Valuation allowance		(1,716,000	)		(1,773,000	)
	$	—		$	—