INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2015

Income Taxes Tables

Provision for refundable federal income tax

The provision for refundable federal income tax consists of the following:

	2015			2014
Deferred income tax asset attributed to:
Current operations	$	68,718		$	106,927
Less: Change in valuation allowance		(68,718	)		(106,927	)
Net refundable amount	$	-		$	-

Composition of the Company's deferred tax assets

The composition of the Company's deferred tax assets as at September 30 are as follows:

	2015			2014
Income tax operating loss carryforward	$	2,435,770		$	2,233,657
Statutory federal income tax rate		34	%		34	%
Effective income rate		0	%		0	%
Deferred tax assets	$	828,162		$	759,443
Less: Valuation allowance		(828,162	)		(759,443	)
Net deferred income tax asset	$	-		$	-