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INCOME TAXES - Schedule of effective income tax rate reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]    
Net income (loss) for the year $ (150,615) $ 231,999
Statutory rate 21.00% 21.00%
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
Income tax expense (benefit), total $ 0 $ 0