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INCOME TAXES - Effective Income Tax Reconciliation (Details) - CAD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
TAXATION      
Net income (loss) before income taxes   $ (502,779) $ (2,070,249)
Income tax recovery based on effective rate of 27% (2020 - 27%)   (135,750) (551,850)
Permanent differences and others   26,856 479,127
Change in deferred tax assets not recognized   $ 108,894 $ 72,723
Effective tax rate 27.00% 27.00% 27.00%