INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

TAXATION

Schedule of effective income tax rate reconciliation

			For the year ended
	December 31,		December 31,
	2022		2021
Tax loss carry forwards	$	332,184	$	99,672
Share issuance costs		288,230		—
Marketable securities and other		74,568		41,908
Deferred income taxes not recognized		(694,982)		(141,580)
	$	—	$	—

	December 31,	December 31,
	2021	2020
	$	$
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
Net deferred tax (recovery)	—	—

Schedule of deductible temporary differences for which deferred income tax assets have not been recognized

			For the year ended
	December 31,		December 31,
	2022		2021
Expected income tax recovery	$	(288,466)	$	(108,298)
Share issuance costs		(298,176)		—
Impact of difference in tax rates and other		(10,670)		21,425
Share-based compensation		43,910		—
Deferred income taxes not recognized		553,402		86,873
	$	—	$	—

	December 31,	December 31,
	2021	2020
	$	$
Non-capital loss carry-forwards	128,486	53,142
Marketable securities and others	53,131	19,581
Deferred tax assets not recognized	(181,617)	(72,723)
	—	—