SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jan. 31, 2020

SIGNIFICANT ACCOUNTING POLICIES (Tables)

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:

	2020			2019		2018
Net income (loss) for the period	$	(531,945	)	$	704,296	$	2,015,340
Basic weighted average number of shares outstanding		47,466,277			48,672,608		47,570,158
Dilutive stock options		-			700,150		606,119
Dilutive warrants		-			453,671		2,333,005
Diluted weighted average number of shares outstanding		47,466,277			49,826,429		50,509,282
Basic earnings (loss) per share	$	(0.01	)	$	0.01	$	0.04
Diluted earnings (loss) per share	$	(0.01	)	$	0.01	$	0.04