INCOME TAX	12 Months Ended
	Sep. 30, 2011
INCOME TAX
INCOME TAX	NOTE 4 - INCOME TAX   Surf a movie uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. During fiscal year 2011, Surf a Movie incurred net losses and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $67,676 at September 30, 2011, and will expire in the year 2031.   As at September 30, 2011, deferred tax assets consisted of the following:                     Deferred tax asset                 $ 23,010                   Less: Valuation allowance           (23,010)                                                      --------                     Net deferred tax asset             $     --                                                      ========