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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2013
Income Taxes Tables  
Schedule Of Net Loss Before Taxes

 

    2013   2012
Net loss before taxes   $ (402,608 )   $ (327,357 )
                 
    $ —       $ —    
Schedule Of A Reconciliation Of The Expected Income Tax Expense

A reconciliation of the expected income tax expense, computed by applying a 35% U.S. Federal corporate income tax rate to income before taxes to income tax expense is as follows:

 

    2013   2012
Expected income tax expense (recovery)   $ (141,000 )   $ (115,000 )
Share-based payments     96,000       69,000  
Interest     5,100       5,000  
Change in valuation allowance     39,900       41,000  
    $ —       $ —