INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income taxes paid (refund) [abstract]

Disclosure of detailed information about deferred taxes [Table Text Block]

		December 31, 2021			December 31, 2020
Deferred income tax assets
Non-capital loss carry-forwards	$	216,826		$	22,609
Deferred income tax assets	$	216,826		$	22,609
Deficiency (excess) of carrying value over tax value of property, plant and equipment	$	(216,826	)	$	-
Excess of carrying value over tax value of intangible assets		-			(22,609	)
Deferred income tax liability	$	(216,826	)	$	(22,609	)
Net deferred tax asset (liability)	$	-		$	-

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

		December 31, 2021		December 31, 2020
Excess of tax value over carrying value of mineral properties	$	1,135	$	1,536
Non-capital losses carried forward		1,411,411		936,086
Property, plant and equipment		-		14,809
Intangible assets		49,992		-
Lease liability		77,682		40,297
Unrecognized deductible temporary differences	$	1,540,220	$	992,728

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

		December 31, 2021			December 31, 2020			December 31, 2019
Income (loss) before income taxes	$	(2,758,567	)	$	(1,307,890	)	$	3,334,043
Statutory income tax rate		27.00%			27.00%			27.00%
Income tax (benefit) liability computed at statutory tax rate		(744,813	)		(353,130	)		900,192
Items not deductible for income tax purposes		(107,916	)		147,116			(12,564	)
Under provision of taxes in prior years		99,873			(84,532	)		36,225
Change in timing differences		91,007			499,718			135,130
Impact of foreign exchange on tax assets and liabilities		4,444			(7,163	)		(39,116	)
Unused tax losses and tax offsets not recognized		813,044			33,082			(983,204	)
Income tax expense		155,639			235,091			36,663
Penalties and interest included in income tax expense		-			-			27,989
Texas margin tax and branch tax		17,000			13,901			34,425
Income tax expense	$	172,639		$	248,992		$	99,077