INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income taxes paid (refund) [abstract]

Disclosure of deferred taxes [Table Text Block]

		December 31,			December 31,
		2019			2018
Deferred income tax assets
Non-capital loss carry-forwards	$	221,178		$	137,251
Deferred income tax assets	$	221,178		$	137,251
Deficiency (excess) of carrying value over tax value of property, plant and equipment	$	(195,048	)	$	(112,422	)
Excess of carrying value over tax value of intangible assets		(26,130	)		(24,829	)
Deferred income tax liability	$	(221,178	)	$	(137,251	)
Net deferred tax asset (liability)	$	-		$	-

Disclosure of temporary difference, unused tax losses and unused tax credits [Table Text Block]

		December 31,		December 31,
		2019		2018
Excess of tax value over carrying value of mineral properties	$	9,333	$	12,708
Non-capital losses carried forward		264,989		4,660,241
Lease liability		79,896		-
Unrecognized deductible temporary differences	$	354,218	$	4,672,949

Disclosure of detailed information about effective income tax expense recovery [Table Text Block]

		December 31,			December 31,			December 31,
		2019			2018			2017
Income (loss) before income taxes	$	3,334,043		$	(56,711	)	$	(5,166,207	)
Statutory income tax rate		27.00%			27.00%			26.00%
Income tax (benefit) liability computed at statutory tax rate		900,192			(15,312	)		(1,343,214	)
Items not deductible for income tax purposes		(12,564	)		77,417			(100,626	)
Under provision of taxes in prior years		36,225			-			-
Change in timing differences		135,130			(80,965	)		187,473
Impact of foreign exchange on tax assets and liabilities		(39,116	)		(90,212	)		117,313
Difference between Canadian and foreign taxes		-			3,403			(464,959	)
Effect of change in tax rates		-			(42,564	)		-
Unused tax losses and tax offsets not recognized		(983,204	)		148,233			1,431,580
Income tax expense (recovery)		36,663			-			(172,433	)
Penalties and interest included in income tax expense (recovery)		27,989			(290,818	)		-
Texas margin tax and branch tax		34,425			39,654			22,137
Income tax expense (recovery)	$	99,077		$	(251,164	)	$	(150,296	)