INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income taxes paid (refund) [abstract]

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

		December 31, 2023			December 31, 2022
Deferred income tax assets
Non-capital loss carry-forwards	$	328,375		$	309,510
Non-capital loss carry-forwards		(8,082	)		38,740
Deferred income tax assets	$	320,293		$	348,250
Excess of carrying value over tax value of property, plant and equipment	$	(320,293	)	$	(348,250	)
Deferred income tax liability	$	(320,293	)	$	(348,250	)
Net deferred tax asset (liability)	$	-		$	-

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

		December 31, 2023		December 31, 2022
Non-capital losses carried forward	$	2,138,912	$	1,725,619
Intangible assets		118,287		123,623
Derivative warrant liability		-		990
Lease liability		4,669		39,614
Unrecognized deductible temporary differences	$	2,261,868	$	1,889,846

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

		December 31, 2023			December 31, 2022			December 31, 2021
Loss before income taxes	$	(2,101,886	)	$	(1,189,386	)	$	(2,758,567	)
Statutory income tax rate		27.00%			27.00%			27.00%
Income tax benefit computed at statutory tax rate		(567,509	)		(321,134	)		(744,813	)
Items not deductible for income tax purposes		263,791			34,640			(107,916	)
Under provision of taxes in prior years		(174,600	)		4,469			99,873
Change in timing differences		242,678			234,499			91,007
Impact of foreign exchange on tax assets and liabilities		(18,970	)		44,097			4,444
Unused tax losses and tax offsets not recognized		399,572			147,036			813,044
Income tax expense		144,962			143,607			155,639
Texas margin tax and branch tax		25,513			22,424			17,000
Income tax expense	$	170,475		$	166,031		$	172,639