3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (o) Finance costs (Policies)	12 Months Ended
Jan. 31, 2020
Policies
(o) Finance costs	`(o)`Finance costs Finance costs comprise interest expense on borrowings and the reversal of the discount on provisions. Borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in the income statement using the effective interest method. The Company currently does not have any finance costs.

The description of the entity's accounting policy for finance costs. [Refer: Finance costs]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 117
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_117_b&doctype=Standard
-URIDate 2019-03-27

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