INCOME TAXES (Tables)

12 Months Ended

Feb. 28, 2022

INCOME TAXES

Summary of Income Tax Reconciliation

	Year Ended			Year Ended
	February 28,2022			February 28,2021
Income tax benefit computed at the statutory rate	$	343,000		$	342,000
Non-deductible expenses		(318,000	)		(302,000	)
Change in valuation allowance		(25,000	)		(40,000	)
Provision for income taxes	$	-		$	-

Summary of Deferred Tax Assets

	As of			As of
	February 28, 2022			February 28, 2021
Deferred income tax assets
Net operating losses	$	67,900		$	43,900
Valuation allowance		(67,900	)		(43,900	)
Net deferred income tax assets	$	-		$	-