Note 9 - Income Tax (Tables)

12 Months Ended

Sep. 30, 2025

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	September 30, 2025			September 30, 2024
Net loss before recovery of income taxes	$	(7,185,000	)	$	(6,169,000	)
Canadian federal and provincial statutory income tax rate		26.5	%		26.5	%
Expected income tax recovery	$	(1,910,000	)	$	(1,635,000	)
Effect of foreign currency and foreign tax rate differences		216,800			(58,200	)
Permanent differences		200,000			147,000
Share issuance cost booked through equity or capitalization		(202,000	)		36,000
Non-capital losses limitation - U.S.		0			0
Other		(19,000	)		(38,000	)
Change in valuation allowance		1,715,000			1,549,000
Income tax (recovery) expense	$	800		$	800

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	September 30, 2025			September 30, 2024
Non-capital losses carried forward - Canada	$	17,270,000		$	15,547,000
Non-capital losses carried forward - U.S.		749,000			742,000
Research and development tax credits		1,510,000			1,504,000
Share issuance and financing costs		314,000			381,000
Right-of-use lease liabilities		-			5,000
Other temporary differences		21,000			21,000
Subtotal	$	19,864,000		$	18,200,000
Less: valuation allowance		(19,733,000	)		(18,074,000	)
Total net deferred tax assets	$	131,000		$	126,000
Property and equipment	$	(3,000	)	$	(2,000	)
Right-of-use assets		-			(5,000	)
Grant Income receivable		(129,000	)		(71,000	)
Deferred share issuance costs		1,000			(48,000	)
Total deferred tax liabilities	$	(131,000	)	$	(126,000	)
Net deferred taxes	$	-		$	-

Summary of Operating Loss Carryforwards [Table Text Block]

2026		41,000
2027		84,000
2028		172,000
2029		509,000
2030		636,000
2031		506,000
2032		498,000
2033		79,000
2034		1,420,000
2035		1,611,000
2036		1,612,000
2037		1,566,000
2038		2,573,000
2039		1,260,000
2040		5,792,000
2041		9,172,000
2042		15,827,000
2043		7,621,000
2044		6,188,000
2044		7,526,000
Total	$	64,693,000

2039	$	70,000
2040		150,000
2041		68,000
2042		6,000
2044		41,000
2044		25,000
Total	$	360,000