INCOME TAXES (Tables)

12 Months Ended

May 31, 2019

INCOME TAXES

Schedule of net deferred tax assets

Income tax provision at the federal statutory rate	21%
Effect on operating losses	(21%)
	-

Schedule of changes in net deferred tax assets

	May 31,			May 31,
	2019			2018
Net operating loss carry forward	$	35,192		$	27,031
Effect of change in the statutory rate		-			(10,812	)
Valuation allowance		(35,192	)		(16,219	)
Net deferred tax asset	$	-		$	-

Schedule of reconciliation of income taxes

	May 31,			May 31,
	2019			2018
Income tax (expense) benefit at statutory rate	$	8,161		$	3,516
Change in valuation allowance		(8,161	)		(3,516	)
Income tax expense	$	-		$	-