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        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" colspan="4"&gt;May 31&lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;2013&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;2012&lt;/td&gt;
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          &lt;td align="left"&gt;Net Operating Loss&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            2,259,721
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            2,206,704
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Statutory Rate&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            34%
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            34%
          &lt;/td&gt;
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          &lt;td align="left"&gt;Income tax recovery at statutory rate&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            768,305
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;$&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            750,279
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Less valuation allowance&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            (
            768,305)
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            (
            750,279)
          &lt;/td&gt;
        &lt;/tr&gt;
        &lt;tr valign="top"&gt;
          &lt;td align="left"&gt;Net deferred income tax asset&lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            -
            --
          &lt;/td&gt;
          &lt;td align="center" width="2%"&gt;&amp;#160;&lt;/td&gt;
          &lt;td align="center" width="17%"&gt;
            -
            --
          &lt;/td&gt;
        &lt;/tr&gt;
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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319



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