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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><b>NOTE 1 – ORGANIZATION AND NATURE
OF BUSINESS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Earth Life Sciences Inc.
(the “Company”) was incorporated in the state of Nevada on November 2, 2001. Originally the corporate name was Altus
Explorations, Inc. On June 2, 2014 the Company changed its name to Earth Life Sciences Inc.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">On October 1, 2010, the
Company entered into a Share Exchange Agreement (the “Agreement”) with UWD Unitas World Development Inc. (“UWD”),
a privately held Canadian incorporated company. Pursuant to the Agreement, the Company issued 80,000,000 shares of common stock
for the acquisition 100% of the issued shares of Canadian Tactical Training Academy Inc (“CTTA”). The Company operations
consisted of the training of law enforcement, security, investigation and protection for officers and individuals. During the year
ended December 31, 2015 the Company discontinued the operations of CTTA and returned the shares of CTTA.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">On June 12, 2015, the
Company, through an option agreement, issued 225,000,000 shares to Mr. Song Bo, to earn the mineral rights for the White Channel
mineral claims located in British Columbia. . The Company embarked on mineral exploration programs until October 2017. As of December
31, 2017, the Company terminated exploration and development of the White Channel property.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">.The Company has been
considering an entry into the marijuana market, starting in 2016. The Company developed a business plan and are contemplating an
entry into the marijuana marketplace.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">These financial statements
have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities
in the normal course of business. The Company is unlikely to pay dividends or generate significant earnings in the immediate or
foreseeable future. The continuation of the Company as a going concern and the ability of the Company to emerge from the Development
stage are dependent upon management’s successful efforts to raise additional equity financing to continue operations and
generate sustainable significant revenues.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">These financial statements
do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities
that might be necessary should the Company be unable to continue as a going concern. The Company will require significant additional
financial resources and will be dependent on future financings to fund its ongoing operations as well as other working capital
requirements. There is no guarantee that management will be able to raise adequate equity financings or generate profits from operations.
These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Management of the Company
has undertaken steps as part of a plan with the goal of sustaining Company operations for the next twelve months and beyond. These
steps include: (a) continuing efforts to raise additional capital and/or other forms of financing; and (b) controlling overhead
and expenses. Management is aware that material uncertainties exist, related to current economic conditions, which could cast a
doubt about the Company’s ability to continue to finance its activities. It is to be expected that the Company may incur
further losses in the Development of its business and there can be no assurance that any of these efforts will be successful.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>NOTE 2 - SUMMARY OF
ACCOUNTING POLICIES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Basis of Presentation</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The financial statements
of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US
GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year-end is December 31.  </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Use of Estimates</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The preparation of financial
statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates and
assumptions. Significant areas requiring the use of management estimates relate to the determination of impairment of long-lived
assets, expected tax rates for future income tax recoveries and determining the fair values of financial instruments.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Equipment</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Equipment is recorded
at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions
of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives
of the assets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Mineral properties
and development costs</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">All direct costs related
to the acquisition of mineral property interests are capitalized. Mineral property exploration expenditures are expensed when incurred.
When it has been established that a mineral deposit is commercially mineable, an economic analysis has been completed in accordance
with SEC Industry Guide 7 and permits are obtained, the costs subsequently incurred to develop a mine on the property prior
to the start of mining operations are capitalized. Capitalized costs will be amortized following commencement of production using
the unit of production method over the estimated life of proven and probable reserves.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The acquisition of title
to mineral properties is a complicated and uncertain process. The Company has taken steps, in accordance with industry standards,
to verify the title to mineral properties in which it has an interest. Although the Company has made efforts to ensure that legal
titles to its mining assets are properly recorded, there can be no assurance that such title will be secured indefinitely.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Impairment of Assets</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company reviews the
carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical carrying
value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value cost of the asset by
estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash
flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s
carrying value and fair value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Other Comprehensive
Income</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company reports and
displays comprehensive income and its components in the financial statements. During the periods ended March 31, 2019 and 2018,
the Company recorded unrealized foreign exchange gains of $nil and $nil respectfully.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Income Taxes</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company uses the
asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized
for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected
to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company recognizes
the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than
not sustain the position following an audit. For tax positions meeting this standard, the amount recognized in the financial statements
is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant
tax authority.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Basic and Diluted
Loss per Share</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Basic loss per share
is computed using the weighted average number of common shares outstanding during the year. Diluted earnings per share reflect
the potential dilution that could occur if potentially dilutive securities were exercised or converted to common stock. The dilutive
effect of options and warrants and their equivalent is computed by application of the treasury stock method and the effect of convertible
securities by the “if converted” method. For the years presented, diluted loss per share is equal to basic loss per
share as the effect of the computations are anti-dilutive.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Financial Instruments</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company’s balance
sheet includes financial instruments, specifically accounts payable, accrued expenses, and payables to related parties. The carrying
amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between
the origination of these instruments and their expected realization.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">ASC 820, <i>Fair Value
Measurements and Disclosures</i>, defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices
in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three
levels of the fair value hierarchy are described below:</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in">Level
1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or
liabilities</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in">Level
2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or
indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar
assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability
(e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or
other means.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.5in">Level 3 - Inputs that
are both significant to the fair value measurement and unobservable.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Fair value estimates
discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2019.
The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term
nature of these instruments.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Revenue Recognition</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company follows ASC
605, Revenue Recognition -The Company recognizes revenue when it is realized or realizable and earned.  The Company considers
revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement
exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or
determinable, and (iv) collectability is reasonably assured.  The Company provides services to companies on a time and materials
basis and recognizes revenues upon billing of time and materials at which all services have been completed and there is no warranty
or returns on services.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Deferred Income
Taxes and Valuation Analysis</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company accounts
for income taxes under ASC 740 <i>Income Taxes</i>.  Under the asset and liability method of ASC 740, deferred tax assets
and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying
amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be
recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely
than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were
recognized as of March 31, 2019 or December 31, 2018.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Net Income (loss)
per Common Share</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Net income (loss) per
share is calculated in accordance with ASC 260, “Earnings Per Share.”  The weighted-average number of common shares
outstanding during each period is used to compute basic earning or loss per share.  Diluted earnings or loss per share is
computed using the weighted average number of shares and diluted potential common shares outstanding.  Dilutive potential
common shares are additional common shares assumed to be exercised.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Basic net income (loss)
per common share is based on the weighted average number of shares of common stock outstanding at March 31, 2019 and 2018.  </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Share Based Compensation</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">ASC 718, <i>Compensation
– Stock Compensation</i>, prescribes accounting and reporting standards for all share-based payment transactions in which
employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,
and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to
employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based
on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange
for the award, known as the requisite service period (usually the vesting period). </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company accounts
for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, <i>Equity
– Based Payments to Non-Employees.</i>  Measurement of share-based payment transactions with non-employees is based
on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued.
 </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Share-based expense for
the periods ended March 31, 2019 and 2018 totaled $nil and $nil, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Recent Accounting
Pronouncements</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">In February 2016, the
FASB issued Accounting Standards Update No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02
will require lessees to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those
leases. Under ASU 2016-02, a lessee will be required to recognize assets and liabilities for leases with terms of more than 12
months. Lessor accounting remains substantially similar to current GAAP. In addition, disclosures of leasing activities are to
be expanded to include qualitative along with specific quantitative information. ASU 2016-02 will be effective in fiscal years
beginning after December 15, 2018 (with early adoption permitted). ASU 2016-02 mandates a modified retrospective transition method.
The Company does not expect this amendment to have a material impact on its financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>NOTE 3 – CONVERTIBLE
NOTE PAYABLE</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">As at March 31, 2019,
the Company had a convertible note payable totaling $32,720 (December 31, 2018 - $32,720). The convertible note was issued in 2011
and has no interest rate and no fixed terms of repayment. The Note is convertible into common shares at $0.001 per share. Currently,
the note could be converted to 32,720,000 shares.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>NOTE 4– COMMON
STOCK</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">As at March 31, 2019,
the Company had 500,000,000 shares of $0.001 par value common shares authorized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>NOTE 5 - INCOME TAXES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company is subject
to United States federal and state income taxes at an approximate rate of 35%. The amount taken into income as deferred income
tax assets must reflect that portion of the income tax loss carry forwards that is more likely-than-not to be realized from future
operations. The Company has chosen to provide a full valuation allowance against all available income tax loss carry forwards,
regardless of their time of expiry.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">No provision for income
taxes has been provided in these financial statements due to the net loss for the periods ended March 31, 2019 and 2018. The potential
tax benefit of these losses may be limited due to certain change in ownership provisions under Section 382 of the Internal Revenue
Code and similar state provisions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Basis of Presentation</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The financial statements
of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US
GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year-end is December 31.  </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Use of Estimates</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The preparation of financial
statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported
amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates and
assumptions. Significant areas requiring the use of management estimates relate to the determination of impairment of long-lived
assets, expected tax rates for future income tax recoveries and determining the fair values of financial instruments.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Equipment</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Equipment is recorded
at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions
of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives
of the assets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Financial Instruments</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company’s balance
sheet includes financial instruments, specifically accounts payable, accrued expenses, and payables to related parties. The carrying
amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between
the origination of these instruments and their expected realization.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">ASC 820, <i>Fair Value
Measurements and Disclosures</i>, defines fair value as the exchange price that would be received for an asset or paid to transfer
a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between
market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices
in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three
levels of the fair value hierarchy are described below:</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in">Level
1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or
liabilities</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in">Level
2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or
indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar
assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability
(e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or
other means.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0; margin-left: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.5in">Level 3 - Inputs that
are both significant to the fair value measurement and unobservable.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Fair value estimates
discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2019.
The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term
nature of these instruments.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Revenue Recognition</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company follows ASC
605, Revenue Recognition -The Company recognizes revenue when it is realized or realizable and earned.  The Company considers
revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement
exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or
determinable, and (iv) collectability is reasonably assured.  The Company provides services to companies on a time and materials
basis and recognizes revenues upon billing of time and materials at which all services have been completed and there is no warranty
or returns on services.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Deferred Income
Taxes and Valuation Analysis</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company accounts
for income taxes under ASC 740 <i>Income Taxes</i>.  Under the asset and liability method of ASC 740, deferred tax assets
and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying
amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be
recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely
than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were
recognized as of March 31, 2019 or December 31, 2018.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Net Income (loss)
per Common Share</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Net income (loss) per
share is calculated in accordance with ASC 260, “Earnings Per Share.”  The weighted-average number of common shares
outstanding during each period is used to compute basic earning or loss per share.  Diluted earnings or loss per share is
computed using the weighted average number of shares and diluted potential common shares outstanding.  Dilutive potential
common shares are additional common shares assumed to be exercised.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Basic net income (loss)
per common share is based on the weighted average number of shares of common stock outstanding at March 31, 2019 and 2018.  </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Share Based Compensation</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">ASC 718, <i>Compensation
– Stock Compensation</i>, prescribes accounting and reporting standards for all share-based payment transactions in which
employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options,
and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to
employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based
on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange
for the award, known as the requisite service period (usually the vesting period). </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company accounts
for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, <i>Equity
– Based Payments to Non-Employees.</i>  Measurement of share-based payment transactions with non-employees is based
on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued.
 </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Share-based expense for
the periods ended March 31, 2019 and 2018 totaled $nil and $nil, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b><u>Recent Accounting
Pronouncements</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">In February 2016, the
FASB issued Accounting Standards Update No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). ASU 2016-02
will require lessees to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those
leases. Under ASU 2016-02, a lessee will be required to recognize assets and liabilities for leases with terms of more than 12
months. Lessor accounting remains substantially similar to current GAAP. In addition, disclosures of leasing activities are to
be expanded to include qualitative along with specific quantitative information. ASU 2016-02 will be effective in fiscal years
beginning after December 15, 2018 (with early adoption permitted). ASU 2016-02 mandates a modified retrospective transition method.
The Company does not expect this amendment to have a material impact on its financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Impairment of Assets</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company reviews the
carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical carrying
value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value cost of the asset by
estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash
flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s
carrying value and fair value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Other Comprehensive
Income</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company reports and
displays comprehensive income and its components in the financial statements. During the periods ended March 31, 2019 and 2018,
the Company recorded unrealized foreign exchange gains of $nil and $nil respectfully.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Income Taxes</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company uses the
asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized
for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of assets
and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected
to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The Company recognizes
the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than
not sustain the position following an audit. For tax positions meeting this standard, the amount recognized in the financial statements
is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant
tax authority.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Basic and Diluted
Loss per Share</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">Basic loss per share
is computed using the weighted average number of common shares outstanding during the year. Diluted earnings per share reflect
the potential dilution that could occur if potentially dilutive securities were exercised or converted to common stock. The dilutive
effect of options and warrants and their equivalent is computed by application of the treasury stock method and the effect of convertible
securities by the “if converted” method. For the years presented, diluted loss per share is equal to basic loss per
share as the effect of the computations are anti-dilutive.</p>
332817339
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><b>Mineral properties and development costs</b></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">All direct costs related to the acquisition of mineral property interests are capitalized. Mineral property exploration expenditures are expensed when incurred. When it has been established that a mineral deposit is commercially mineable, an economic analysis has been completed in accordance with SEC Industry Guide 7 and permits are obtained, the costs subsequently incurred to develop a mine on the property prior to the start of mining operations are capitalized. Capitalized costs will be amortized following commencement of production using the unit of production method over the estimated life of proven and probable reserves.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0">The acquisition of title to mineral properties is a complicated and uncertain process. The Company has taken steps, in accordance with industry standards, to verify the title to mineral properties in which it has an interest. Although the Company has made efforts to ensure that legal titles to its mining assets are properly recorded, there can be no assurance that such title will be secured indefinitely.</p>