INCOME TAXES (Table)

12 Months Ended

Dec. 31, 2021

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Income tax expense and recovery

	December 31, 2021			December 31, 2020
Net income (loss)	$	59,545		$	(91,852	)
Statutory and effective tax rate		21	%		21	%
Income tax expense (recovery) at the effective rate		12,000			(19,000	)
Tax benefit (liability) deferred		(12,000	)		19,000
Income tax expense (recovery	$	-		$	-

Deferredasset valuation

	December 31, 2021			December 31, 2020
Tax losses carried forward	$	41,000		$	100,000
Statutory and effective tax rate		21	%		21	%
Deferred tax asset		9,000			21,000
Valuation allowance		(9,000	)		(21,000	)
Net deferred asset	$	-		$	-