INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF INCOME TAX

	2022			2021
Loss before income taxes	$	(2,714,616	)	$	(1,253,242	)
Expected income tax recovery at statutory rates	$	(407,000	)	$	(188,000	)
Provincial income tax		(244,000	)		(137,000	)
Effect of income taxes from US operations		(42,000	)		(7,000	)
Change in statutory, foreign tax, foreign exchange rates and other		(32,000	)		(59,000	)
Permanent differences		103,000			1,000
Adjustment to prior years provision versus statutory tax returns		(53,000	)		(11,000	)
Change in valuation allowance		675,000			401,000
Deferred income tax recovery	$	-		$	-

SCHEDULE OF PRE TAX LOSS AND INCOME TAXES

Components of the Company’s pre-tax loss and income taxes are as follows:

	2022			2021
Loss for the year
Canada	$	(2,030,281	)	$	(1,144,350	)
US		(684,335	)		(108,892	)
	$	(2,714,616	)	$	(1,253,242	)
Expected income tax (recovery)
Canada	$	(549,000	)	$	(309,000	)
US		(102,000	)		(29,000	)
	$	(651,000	)	$	(338,000	)
Deferred income tax (recovery)
Canada	$	548,000		$	309,000
US		103,000			29,000
	$	651,000		$	338,000
Deferred income tax recovery	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The significant components of the Company’s deferred tax assets and liabilities are as follows:

	2022			2021
Tax loss carryforwards	$	1,342,000		$	780,000
Property and equipment		(74,000	)		(9,000	)
Financing fees		216,000			38,000
		1,484,000			809,000
Deferred tax assets valuation allowance		(1,484,000	)		(809,000	)
Net deferred tax assets	$	-		$	-