17. Income Taxes

The following is a reconciliation of income taxes attributable to operations computed at the statutory tax rates to income tax recovery.

		January 31, 2022			January 31, 2021
Loss for the period	$	(1,882,178	)	$	(1,584,533	)
Tax rate		27%			27%
Expected income tax recoverable at statutory rate		(508,000	)		(428,000	)
Change due to acquisition, tax rates, and other		-			(32,131	)
Non-deductible items		54,000			166,000
Share issuance costs		(1,000	)		(26,000	)
Expired non-capital losses		-			350,282
Change in unrecognized deductible temporary differences		455,000			(30,151	)
Total income tax recovery	$	-		$	-

Deferred tax assets

The significant components of the Company's deferred tax assets that have not been included on the consolidated statement of financial position are as follows:

		January 31, 2022			January 31, 2021
Non-capital losses available for future period	$	1,821,000		$	1,381,000
Share issuance costs		13,000			19,000
Property equipment and intangible assets		22,000			1,000
Total deferred tax assets		1,856,000			1,401,000
Less: Unrecognized deferred tax assets		(1,856,000	)		(1,401,000	)
Net deferred tax assets	$	-		$	-

The significant components of the Company's unrecognized temporary differences and tax losses are as follows:

		January 31, 2022	Expiry Date	January 31, 2021
Non-capital losses	$	6,745,000	2027 - 2042	5,116,666
Share issuance costs	$	47,000	2042 - 2046	69,003
Property equipment and intangible assets	$	84,000	No expiry	5,180

Tax attributes are subject to review and potential adjustment by tax authorities.