INCOME TAXES

3 Months Ended

Mar. 31, 2017

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 5 – INCOME TAXES

The (benefit)/provision for income taxes for the periods ended March 31, 2017 and December 31, 2016 differ from the amount which would be expected as a result of applying the statutory tax rates to the losses before income taxes due primarily to changes in the valuation allowance to fully reserve net deferred tax assets.

Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forwards are expected to be available to reduce taxable income.

The components of these differences are as follows:

	March 31,			March 31,
	2017			2016
	(unaudited)
	$			$
Net tax loss carry-forwards		(7,388	)		10,685
Statutory rate		15	%		15	%
Expected tax recovery		1,108			1,603
Change in valuation allowance		(1,108	)		(1,603	)
Income tax provision		-			-

	March 31,			December 31,
	2017			2016
	(unaudited)
	$			$
Components of deferred tax assets:
Non capital tax loss carry forwards		10,060			8,952
Less: valuation allowance		(10,060	)		(8,952	)
Net deferred tax asset		-			-