INCOME TAXES (Tables)

12 Months Ended

Apr. 30, 2020

Income Tax Disclosure [Abstract]

Reconciliation Of The Income Tax Provision

	2020 $	2019 $
Statutory tax rate	27%	27%
Loss before income taxes	(5,116,750)	(3,709,657)
Expected income tax recovery	(1,382,000)	(1,002,000)
Increase (decrease) in income tax recovery resulting from:
Derivative liability	2,000	(73,000)
Other permanent differences	18,000	76,000
Effect of change in statutory rate and other	-	(19,000)
Foreign income taxed at foreign rates	85,000	66,000
Impact of under provision in previous year	(38,000)	(120,000)
Change in valuation allowance	1,315,000	1,072,000
Income tax recovery (expense)	-	-

Deferred Income Tax Assets And Liabilities

	2020 $	2019 $
Deferred income tax assets / (liabilities)
Operating losses carried forward	10,061,000	8,836,000
Resource property	698,000	581,000
Share issuance costs	36,000	63,000
Other	19,000	19,000
Valuation allowance	(10,814,000)	(9,499,000)
Net deferred income tax assets	-	-