INCOME TAXES (Tables)

12 Months Ended

Aug. 31, 2021

INCOME TAXES

Federal income tax rate

	2021			2020
Income tax provision at the federal statutory rate		21	%		21	%
Effect on operating losses	(21		%)	(21		%)

Schedule of deferred tax assets

	August 31, 2021			August 31, 2020
Deferred tax asset	$	615,839		$	807,225
Valuation allowance		(615,839	)		(807,225	)
Net deferred tax asset	$	-		$	-