The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. As of July 31, 2020, the Company had net operating loss carry forwards of $130,256 that may be available to reduce future years' taxable income in varying amounts through 2041. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The valuation allowance at July 31, 2020 was $27,354. The net change in valuation allowance during the six months ended July 31, 2020 was $22, 756. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized.

		July 31, 2020		January 31, 2020
Non-current deferred tax assets	$	-	$	-
Net-operating loss carry forwards		27,354		4,598
Valuation allowance		(27,354)		(4,598)

Net-deferred tax assets	$	-	$	-

The actual tax benefit at the expected rate of 21% differs from the expected tax benefit for the six months ended July 31, 2020 are as follows:

		July 31, 2020		January 31, 2020
Computed “expected tax expense (benefit)	$	(22,756)	$	(1,453)
Change in valuation allowance		22,756		1,453

Actual tax expense (benefit)	$	-	$	-