INCOME TAXES (Tables)

12 Months Ended

Aug. 31, 2017

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, 2017 and 2016:

	Years Ended
	August 31,
	2017		2016
Deferred tax asset attributable to:
Net operating loss carry over	$	-	$	25,638
Less: valuation allowance		-		(25,638	)
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, 2017 and 2016:

	2017			2016
Federal statutory tax rate		(35	%)		(35	%)
Change in valuation allowance		0	%		35	%
Effective tax rate		(35	%)		-