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INCOME TAXES - Disclosure of detailed information about effective income tax expense (recovery) (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income taxes paid (refund) [abstract]      
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