INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

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

		December 31, 2021			December 31, 2020
Net income (loss) for the year	$	(150,615	)	$	231,999
Statutory rate		21%			21%
Expected income tax expense (recovery)		(32,000	)		49,000
Impact of statutory tax rate on earnings of subsidiary		46,000			(2,000	)
Non-taxable earnings		(109,000	)		(101,000	)
Change in valuation allowance		95,000			54,000
	$	-		$	-

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

		December 31, 2021			December 31, 2020
Net operating losses	$	1,830,000		$	1,762,000
Intangible assets		20,000			(7,000	)
		1,850,000			1,755,000
Valuation allowance		(1,850,000	)		(1,755,000	)
	$	-		$	-