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INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
SUMMARY OF INCOME TAX PROVISION

For the year ended December 31, 2021 and 2020, loss before income tax provision consisted of the following:

 

   December 31, 2021   December 31, 2020 
         
Domestic operations - Canada  $(6,202,837)  $(2,732,888)
Foreign operations - United States   (440,279)   (488,638)
Total loss before taxes  $(6,643,116)  $(3,221,526)
SCHEDULE OF COMPONENTS OF INCOME TAX

Income tax expense (benefit) consists of the following for the years ended December 31, 2021 and December 31, 2020:

 

   December 31, 2021   December 31, 2020 
         
Loss before taxes  $(6,643,116)  $(3,221,526)
Statutory tax rate   27.00%   27.00%
Income taxes at the statutory rate  $(1,793,641)  $(869,812)
Change in fair value of warrants   

(321,674

)   - 
Other permanent differences   93,375   - 
Stock-based compensation   253,556    154,227 
Share issue costs   (112,812)   (45,854)
Others   18,499    (41,388)
Total  $(1,862,697)  $(720,051)
           
Change in valuation Allowance  $1,862,697   $720,051 
Total income tax expense (benefit)  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not that we will not realize those tax assets through future operations. Significant components of the Company’s deferred taxes are as follows:

 

   December 31, 2021   December 31, 2020 
Deferred tax assets:          
Unused net operating losses carry forward - Canada and United States  $4,459,457   $2,669,781 
Unused capital losses carry forward   

40,962

    - 
Share issue costs   174,377    142,318 
Property and equipment    -    - 
Total deferred tax assets  $4,674,796   $2,812,099 
Deferred tax asset not recognized   -    - 
           
Net deferred tax assets   4,674,796    2,812,099 
           
Deferred tax liability:          
           
Total deferred tax liability   -    - 
           
Valuation Allowance  $(4,674,796)  $(2,812,099)
Net deferred tax assets (liabilities)  $-   $-