Note 15 - Income Tax Income: Schedule of Effective Income Tax Rate Reconciliation (Tables)

6 Months Ended

Nov. 30, 2014

Tables/Schedules

Schedule of Effective Income Tax Rate Reconciliation

	Six months ended November 30, 2014	Six months ended November 30, 2013
(Loss)/income before provision for income taxes – continuing operations	$(100,898)	$849,045
Expected PRC income tax expense at statutory tax rate of 25%	$(25,225)	212,261
Different tax rate for PRC/Hong Kong local authority	5,561	7,344
Expenses not deductible for tax	9,351	10,529
Utilization of tax loss brought forward	(54,915)	(197,546)
Tax loss not provided for deferred tax	57,840	39,005
Total	$(7,388)	$71,593