SIGNIFICANT ACCOUNTING POLICIES (Table)

12 Months Ended

Jan. 31, 2019

Significant Accounting Policies Table Abstract

Property and equipment decline

Property and equipment are depreciated annually using the following methods and rates:

Buildings	10% declining balance
Computer hardware	20% declining balance
Equipment	20% declining balance
Vehicles	5 years straight line

Schedule of Earnings (loss) per share

The calculations for basic and diluted earnings (loss) per share are as follows:

	2019		2018		2017
Net income (loss) for the period	$	704,296	$	2,015,340	$	(981,139	)
Basic weighted average number of shares outstanding		48,672,608		47,570,158		48,396,734
Dilutive stock options		700,150		606,119		-
Dilutive warrants		453,671		2,333,005		-
Diluted weighted average number of shares outstanding		49,826,429		50,509,282		48,396,734
Basic earnings per share	$	0.01	$	0.04	$	(0.02	)
Diluted earnings per share	$	0.01	$	0.04	$	(0.02	)