INCOME TAXES (Tables)

12 Months Ended

Aug. 31, 2016

Income Taxes Tables

Schedule of Deferred Tax Assets and Liabilities

Components of net deferred tax assets, including a valuation allowance, are as follows at August 31, 2016 and 2015:

	Years Ended
	August 31,
	2016			2015
Deferred tax asset attributable to:
Net operating loss carry over	$	25,638		$	11,333
Less: valuation allowance		(25,638	)		(11,333	)
Net deferred tax asset	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation between the statutory rate and the effective tax rate is as follows at August 31, 2016 and 2015:

	2016				2015
Federal statutory tax rate		(35.0	)	%		(35.0	)	%
Change in valuation allowance		35.0		%		35.0		%
Effective tax rate		-		%		-		%