INCOME TAXES (Tables)

12 Months Ended

Oct. 31, 2015

U.S. parent company [Member]

Deferred tax assets

The Company's deferred tax assets for the U.S. parent company consisted of the following as of October 31, 2015 and 2014:

	2015			2014
Income/(Loss) Before Income Taxes	$	(813,802	)	$	(805,623	)
Income Tax Recovery/Expense		(284,831	)		(281,968	)
Use of PY NOL
Valuation Allowance		284,831			281,968
	$	-		$	-
Net Operating Losses	$	437,360		$	752,549
Tax Rate		35	%		35	%
Deferred Tax Assets		153,076			263,392
Valuation Allowance		(153,076	)		(263,392	)
Net Deferred Tax Assets	$	-		$	-

Reconciliation of income taxes at the federal statutory rate

A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended October 31, 2015 and 2014 is as follows:

	2015			2014
U.S. federal statutory rate		35	%		35	%
Net operating loss	(35		)%	(35		)%
Effective tax rate		-	%		-	%

Canadian subsidiary company [Member]

Deferred tax assets

The Company's deferred tax assets for the Canadian subsidiary company consisted of the following as of October 31, 2015 and 2014:

	2015			2014
Income/(Loss) Before Income Taxes	$	(471,494	)	$	(385,637	)
Income Tax Recovery/Expense		(94,299	)		(77,127	)
Valuation Allowance		94,299			77,127
		-			-
Net Operating Losses	$	795,928		$	429,075
Tax Rate		20	%		20	%
Deferred Tax Assets		159,186			85,815
Valuation Allowance		(159,186	)		(85,815	)
Net Deferred Tax Assets		-			-

Reconciliation of income taxes at the federal statutory rate

A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended October 31, 2015 and 2014 is as follows:

	2015			2014
Canadian federal statutory rate		20	%		20	%
Net operating loss	(20		)%	(20		)%
Effective tax rate		-	%		-	%

Japanese subsidiary company [Member]

Deferred tax assets

The Company's deferred tax assets for the Japanese subsidiary company consisted of the following as of October 31, 2015:

	2015
Income/(Loss) Before Income Taxes	$	(27,186	)
Income Tax Recovery/Expense		(10,333	)
Valuation Allowance		10,333
		-
Net Operating Losses	$	10,333
Tax Rate		38.01	%
Deferred Tax Assets		10,333
Valuation Allowance		(10,333	)
Net Deferred Tax Assets		-

Reconciliation of income taxes at the federal statutory rate

A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended October 31, 2015 is as follows:

	2015
Japanese federal statutory rate		38.01	%
Net operating loss	(38.01		)%
Effective tax rate		-	%