PROVISION FOR INCOME TAXES (Tables)

12 Months Ended

May 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Company Deferred Tax Assets

The components of the Company’s deferred tax asset as of May 31, 2022 and 2021 are as follows:

PROVISION FOR INCOME TAXES

	2022			2021
Net operating loss	$	658,225		$	380,696
Stock compensation		348,104			297,710
Deferred compensation		356,648			319,449
Other		(27,123	)		(17,163	)
Valuation allowance		(1,335,854	)		(980,692	)
Net deferred tax asset	$	-		$	-

Schedule of Income Tax Reconciliation

A reconciliation of income taxes computed at the statutory rate to the income tax amount recorded is as follows:

PROVISION FOR INCOME TAXES (Details 2)

	2022			2021
Tax at statutory rate (21%)	$	(188,128	)	$	(77,330	)
Effect of non-taxable and non-deductible permanent differences		(263,296	)		-
Effect of change in statutory tax rate		-			-
Other		99,192			2,930
Increase/(decrease) in valuation allowance		352,232			74,400
Net deferred tax asset	$	-		$	-