6. ACCRUED LIABILITIES AND OTHER PAYABLES

12 Months Ended

Oct. 31, 2019

Payables and Accruals [Abstract]

ACCRUED LIABILITIES AND OTHER PAYABLES

6. ACCRUED LIABILITIES AND OTHER PAYABLES

Accrued liabilities and other payables consist of the following:

	As of October 31,
	2019		2018
Accrued operating expenses	$	104,475	$	96,519
Potential tax penalty liability (Note 12)		–		135,000
Other payable		222,856		99,308
	$	327,331	$	330,827