4. INCOME TAXES (Details) - USD ($)	12 Months Ended
	Feb. 28, 2021	Feb. 29, 2020
Income Tax Disclosure [Abstract]
Income tax benefit computed at the statutory rate	$ 342,000	$ 39,000
Non-deductible expenses	(302,000)	0
Change in valuation allowance	(40,000)	(3,900)
Income tax benefit	$ 0	$ 0