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INCOME TAXES (Details) - USD ($)
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
INCOME TAXES    
Net income (loss) $ 59,545 $ (91,852)
Statutory and effective tax rate 21.00% 21.00%
Income tax expense (recovery) at the effective rate $ 12,000 $ (19,000)
Tax benefit (liability) deferred (12,000) 19,000
Income tax expense (recovery $ 0 $ 0