INCOME TAXES (Tables)

12 Months Ended

May 31, 2020

Income Taxes [Abstract]

Schedule of income tax expense

		May 31			May 31
For the year ended		2020			2019
Loss before income taxes	$	(6,132,721	)	$	(2,087,058	)
Canadian federal and provincial income tax rates		27.00%			27.00%
Expected income tax expense (recovery) at statutory income tax rate		(1,655,835	)		(538,035	)
Difference between Canadian and foreign tax rate		(18,518	)		(14,573	)
Permanent differences		655,814			246,212
Changes in unrecognized deferred tax assets		1,277,153			721,316
Other adjustments		127,751			(58,489	)
Total income tax expense	$	386,365		$	356,431
Current income tax expense (recovery)	$	(128,718	)	$	408,524
Deferred income tax expense (recovery)	$	515,083		$	(52,093	)

Schedule of deferred income tax asset (liability)

		May 31			May 31
Deferred income tax assets (liabilities)		2020			2019
Deferred tax assets:
Mineral expenditures and capital assets	$	1,548,158		$	1,519,734
Share issue costs		170,052			182,079
Non-capital losses and others		5,089,446			3,437,319
Unrecognized deferred tax assets		6,807,656			5,139,132
		(6,284,425	)		(5,139,132	)
Deferred tax liabilities		(1,183,536	)		(145,221	)
Net deferred income tax asset (liability)	$	(660,305	)	$	(145,221	)

Schedule of significant temporary differences, unused tax credits, and unused tax losses

		May 31	Expiry		May 31	Expiry
		2020	date range		2019	date range
Mineral expenditures and capital assets	$	5,733,918	No expiry date	$	5,752,246	No expiry date
Share issue costs		629,923	2022 to 2025		674,367	2022 to 2024
Non-capital losses and other		19,633,365	2026 to 2040		15,487,395	2026 to 2039