INCOME TAXES (Tables)

12 Months Ended

May 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Provision for Federal Income Tax

The provision for Federal income tax consists of the following at May 31:

	2016			2015
Federal income tax benefit attributable to:
Current Operations	$	26,334		$	12,274
Less: valuation allowance		(26,334	)		(12,274	)
Net provision for Federal income taxes	$	—		$	—

Schedule of Net Deferred Tax Assets

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows at May 31:

	2016			2015
Deferred tax asset attributable to:
Net operating loss carryover	$	38,654		$	12,321
Less: valuation allowance		(38,654	)		(12,321	)
Net deferred tax asset	$	—		$	—