Foreign Operations and Currency Translation

3 Months Ended

Dec. 31, 2012

Foreign Currency [Abstract]

Foreign Currency Disclosure [Text Block]

NOTE 7 -       FOREIGN CURRENCY TRANSLATION

Since the Company may operate in Canada there is potential for transactions denominated in Canadian dollars, although no material transactions occurred as of December 31, 2012.  Assets and liabilities denominated in Canadian dollars will be revalued to the United States dollar equivalent as of the reporting date.  Since the Company has identified US Dollars as the functional currency, the effect of change in exchange rates from the transaction dates to the reporting date, for assets and liabilities, will be reported as a non-operating Foreign Currency Gain or Loss.