INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2013

Income Taxes Tables

Regional sources of tax losses

	2013			2012			2011
North America	$	(127,369	)	$	(92,893	)	$	(262,060	)
Outside North America		(631,107	)		-			-
	$	(758,476	)	$	(92,893	)	$	(559,314	)

Tax losses by year of origin and year of expiry

Tax losses by year of origin and year of expiry are as follows:

Origin	United States		Year of Expiry	Canada		Year of Expiry	Outside North America		Year of Expiry
1998	$	212,899	2018
1999		795,878	2019
2000		6,179	2020
2001		292,351	2021
2002		1,017,792	2022
2003		1,189,476	2023
2004		790,108	2024
2005		2,166,634	2025		732,448	2015
2006		1,764,202	2026		682,619	2016
2007		1,530,976	2027					293,528	2014
2008		1,266,180	2028					99,852	2015
2009		208,940	2029		97,040	2019		78,953	2016
2010		477,350	2030		54,697	2020		27,267	2017
2011		77,922	2031		184,138	2021
2012		38,979	2032		90,950	2022
2013		3,502	2033		123,867	2023		631,107	2020
TOTAL	$	11,839,368		$	1,965,759		$	1,130,707
CONSOLIDATED TAX LOSSES							$	14,935,834

Deferred tax assets

The tax effect of material temporary differences representing deferred tax assets is estimated as follows:

	2013			2012			2011
Deferred tax assets:
North America	$	4,762,769		$	4,718,827		$	4,674,001
Outside North America		169,606			105,708			105,708
Sub-total		4,932,375			4,824,535			4,779,709
Less Valuation allowance		(4,932,375	)		(4,824,535	)		(4,779,709	)
Net deferred tax assets		-			-			-

Consolidated effective tax (benefit) rate

	2013			2012			2011
Combined Statutory Rates		31.3	%		31.3	%		31.3	%
Non-deductible expenses		(9	)		(9	)		(9	)
Change in valuation allowance		(22.3	)		(22.3	)		(22.3	)
Effective tax rate		0	%		0	%		0	%