INCOME TAXES (Tables)

3 Months Ended

Nov. 30, 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 November 30, 2016 and August 31, 2016:

	Period ending
	November 30,			August 31,
	2016			2016
Deferred tax asset attributable to:
Net operating loss carry over	$	12,838		$	12,838
Net operating losses utilized		(1,919	)		-
Less: valuation allowance		(10,919	)		(12,838	)
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 November 30, 2016, and August 31, 2016:

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