INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes [Table Text Block]

Year ended December 31,		2022			2021
Current income tax expense:
United States federal	$	-		$	-
State		-			-
Total current income tax expense		-			-
Deferred income tax expense (benefit):
United States federal	$	(1,928,319	)	$	1,928,319
State		-			-
Total deferred income tax expense (benefit)	$	(1,928,319	)	$	1,928,319
Total income tax expense (benefit)	$	(1,928,319	)	$	1,928,319

Schedule of income tax rate reconciliation [Table Text Block]

Year ended December 31,		2022			2021
Net income (loss) before taxes	$	42,485,033		$	(30,654,438	)
U. S. federal statutory income tax rate		21%			21%
Expected federal taxes at statutory rate		8,921,857			(6,437,432	)
Increase (decrease) resulting from:
Canadian income tax		-			-
Non-controlling interests		(7,766,896	)		54,250
Income (loss) not subject to corporate income taxes		(1,154,961	)		6,383,182
Change in tax status		-			1,928,319
Change in valuation allowance - federal		(1,928,319	)		-
Income tax expense (recovery)	$	(1,928,319	)	$	1,928,319

Schedule of deferred income tax assets and liabilities [Table Text Block]

Year ended December 31,		2022			2021
Deferred tax liabilities
Investment in Origination	$	-		$	(3,437,344	)
Total deferred tax liabilities		-			(3,437,344	)
Deferred tax assets
Investment in Origination	$	10,518,502		$	1,509,025
Canadian federal tax loss carryforwards		339,501			334,198
US federal tax loss carryforwards		9,361,332			-
Total deferred tax assets, gross		20,219,335			1,843,223
Less: Valuation allowance		(20,219,335	)		(334,198	)
Total deferred tax assets, net		-			1,509,025
Net deferred tax assets (liabilities)		-			(1,928,319	)
Presented as follows:
Total deferred tax assets		-			-
Total deferred tax liabilities		-			(1,928,319	)
Net deferred tax assets (liabilities)	$	-		$	(1,928,319	)