INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2019

Income Taxes

Schedule of reconciliation of income taxes

	2019			2018			2017
Expected income tax recovery (expense)	$	(110,000	)	$	(982,000	)	$	145,000
Permanent differences		(113,000	)		100,000			(46,000	)
Changes in timing differences and other		336,000			459,000			(11,000	)
Effect of foreign exchange changes on U.S. loss carry-forwards		(17,000	)		(52,000	)		(412,000	)
Expired losses		-			-			-
Changes in unrecognized deferred income tax assets		200,000			(758,000	)		(108,000	)
Adjustments due to effective tax rate attributable to U.S.  tax on subsidiaries		-			(517,000	)		9,000
Total deferred and current income tax recovery (expense)	$	296,000		$	(1,750,000	)	$	(423,000	)

Schedule of potential deferred income tax assets and liabilities

	January 31, 2019			January 31, 2018
Non-capital losses carried forward	$	-		$	-
Reclamation provision		-			-
Exploration and evaluation assets		(55,000	)		(42,000	)
Equipment and other		-			-
Net deferred income tax assets (liabilities)	$	(55,000	)	$	(42,000	)

Unrecognized deductible temporary differences and tax losses

	January 31, 2019		January 31, 2018
Non-capital losses carried forward	$	2,539,000	$	2,741,000
Equipment and other		4,000		2,000
Investments		-		-
Exploration and evaluation assets		734,000		734,000
Unrecognized deductible temporary differences	$	3,277,000	$	3,477,000