Foreign Operations and Currency Translation

3 Months Ended

Oct. 31, 2011

Foreign Currency [Abstract]

Foreign Currency Disclosure [Text Block]

NOTE 6 -       FOREIGN CURRENCY TRANSLATION

Since the Company operates in Canada there is potential for transactions in Canadian dollars, although, as of October 31, 2011 the only transactions were  7 net expense from conversion of payments for stock in Canadian currency.  When assets and liabilities denominated in Canadian dollars exist, they are revalued to the United States dollar equivalent as of the reporting date.  The effect of change in exchange rates from the transaction dates to the reporting date is reported as a Cumulative Currency Translation Adjustment and included in Other Comprehensive Gains or (Losses) which, to date, have been normal.