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INCOME TAXES (Tables)
6 Months Ended
Jun. 30, 2015
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
The components of these differences are as follows:
 
 
 
June 30
 
June 30
 
 
 
2015
 
2014
 
 
 
$
 
$
 
Net tax loss carry-forwards
 
 
18,006
 
 
1,600
 
Statutory rate
 
 
15
%
 
15
%
Expected tax recovery
 
 
2,701
 
 
240
 
Change in valuation allowance
 
 
(2,701)
 
 
(240)
 
Income tax provision
 
 
-
 
 
-
 
 
 
 
June 30
 
December 31
 
 
 
2015
 
2014
 
Components of deferred tax assets:
 
$
 
$
 
Non capital tax loss carry forwards
 
 
2,701
 
 
1,112
 
Less: valuation allowance
 
 
(2,701)
 
 
(1,112)
 
Net deferred tax asset
 
 
-
 
 
-