INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF INCOME TAX

	2023			2022
Loss before income taxes	$	(3,939,961	)	$	(2,714,616	)
Expected income tax recovery at statutory rates	$	(591,000	)	$	(407,000	)
Provincial income tax recovery		(290,000	)		(244,000	)
Effect of income taxes from US operations		(100,000	)		(42,000	)
Change in statutory, foreign tax, foreign exchange rates and other		(18,000	)		(32,000	)
Permanent differences		3,000			103,000
Adjustment to prior years provision versus statutory tax returns		(43,000	)		(53,000	)
Change in valuation allowance		1,039,000			675,000
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:

	2023			2022
Loss for the year
Canada	$	(2,418,491	)	$	(2,030,281	)
US		(1,521,470	)		(684,335	)
	$	(3,939,961	)	$	(2,714,616	)
Expected income tax (recovery)
Canada	$	(659,000	)	$	(549,000	)
US		(319,000	)		(102,000	)
	$	(978,000	)	$	(651,000	)
Deferred income tax
Canada	$	659,000		$	548,000
US		319,000			103,000
	$	978,000		$	651,000
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:

	2023			2022
Tax loss carryforwards	$	2,313,000		$	1,342,000
Property and equipment		39,000			(74,000	)
Financing fees		191,000			216,000
		2,543,000			1,484,000
Deferred tax assets valuation allowance		(2,543,000	)		(1,484,000	)
Net deferred tax assets	$	-		$	-