INCOME TAXES (Tables)

12 Months Ended

Jul. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income tax Reconciliation

Income tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the years ended July 31, 2022 and 2021 as follows:

INCOME TAXES

	Year Ended July 31
	2022			2021
Net loss for the year	$	(63,515	)	$	(7,500	)
Statutory and effective tax rate		25.46	%		25.46	%
Expected income tax recovery	$	(16,162	)	$	(1,909	)
Tax benefit deferred		16,162			1,909
Income taxes recorded	$	-		$	-

Schedule of Deferred Tax Assets

INCOME TAXES (Details 2)

	Year Ended July 31
	2022			2021
Tax losses carried forward	$	1,814,000		$	1,750,000
Statutory and effective tax rate		25.46	%		25.46	%
Deferred tax asset	$	462,000		$	446,000
Valuation allowance		(462,000	)		(446,000	)
Net deferred tax asset	$	-		$	-