1. Summary of Significant Accounting Policies and Business Operations: Income Taxes (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Income Taxes

Income Taxes

The Company recognizes deferred income tax liabilities or assets at the end of each period using the tax rate expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of the deferred tax assets will not be realized.