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 October 31, 2020, the Company had net operating loss carry forwards of $101,549 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 October 31, 2020 was $21,325. The net change in valuation allowance during the nine months ended October 31, 2020 was $16,727 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.

The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of October 31, 2020. All tax years since inception remains open for examination by taxing authorities.

		October 31, 2020		January 31, 2020
Non-current deferred tax assets	$	-	$	-
Net-operating loss carry forwards		21,325		4,598
Valuation allowance		(21,325)		(4,598)

Net-deferred tax assets	$	-	$	-

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

		October 31, 2020		January 31, 2020
Computed “expected tax expense (benefit)	$	(16,727)	$	(1,453)
Change in valuation allowance		16,727		1,453

Actual tax expense (benefit)	$	-	$	-