INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF INCOME TAX

	2024			2023
Loss before income taxes	$	(3,989,276	)	$	(3,939,961	)
Expected income tax recovery at statutory rates	$	(598,000	)	$	(591,000	)
Provincial income tax recovery		(373,000	)		(290,000	)
Effect of income taxes from US operations		(58,000	)		(100,000	)
Change in statutory, foreign tax, foreign exchange rates and other		(3,000	)		(18,000	)
Permanent differences – debt discount		116,000			-
Permanent differences – debt extinguishment		134,000			-
Permanent differences - Other		11,000			3,000
Adjustment to prior years provision versus statutory tax returns		3,000			(43,000	)
Change in valuation allowance		768,000			1,039,000
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:

	2024			2023
Loss for the year
Canada	$	(3,110,348	)	$	(2,418,491	)
US		(878,928	)		(1,521,470	)
	$	(3,989,276	)	$	(3,939,961	)
Expected income tax (recovery)
Canada	$	(589,000	)	$	(659,000	)
US		(177,000	)		(319,000	)
	$	(766,000	)	$	(978,000	)
Deferred income tax
Canada	$	589,000		$	659,000
US		177,000			319,000
	$	766,000		$	978,000
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:

	2024			2023
Tax loss carryforwards	$	3,037,000		$	2,313,000
Property and equipment		15,000			39,000
Financing fees		130,000			191,000
Accrued liabilities		129,000			-
		3,311,000			2,543,000
Deferred tax assets valuation allowance		(3,311,000	)		(2,543,000	)
Net deferred tax assets	$	-		$	-