STOCKHOLDERS’ DEFICIT (Tables)

12 Months Ended

May 31, 2022

Equity [Abstract]

Schedule of Fair Value Assumptions

The fair value of stock options granted was calculated using the Black-Scholes option pricing model using the following weighted average assumptions during the year ended May 31,2022. There were no options granted in the year ended May 31, 2021.

STOCKHOLDERS' DEFICIT

	2022
Risk-free interest rate	1.85%
Expected dividend yield	0%
Expected volatility	314.9%
Expected life of options	6.0 years

Schedule of Stock Option Outstanding

The following table summarizes information about options granted during the years ended May 31, 2022 and 2021:

STOCKHOLDERS' DEFICIT (Details 2)

	Number of Shares			Weighted Average Exercise Price
Balance, May 31, 2020		4,679,000		$	0.89
Options granted and assumed		-			-
Options expired		-			-
Options cancelled, forfeited		(379,000	)		0.38
Options exercised		-			-
Balance, May 31, 2021		4,300,000		$	0.94
Options granted and assumed		4,175,000			0.10
Options expired		(1,500,000	)		2.00
Options cancelled, forfeited		(1,700,000	)		0.36
Options exercised		-			-
Balance, May 31, 2022		5,275,000		$	0.16