INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2020

INCOME TAXES (Tables)

Schedule of reconciliation of income taxes

	2020			2019			2018
Expected income tax recovery (expense)	$	144,000		$	(110,000	)	$	(982,000	)
Permanent differences		(72,000	)		(113,000	)		100,000
Changes in timing differences and other		48,000			336,000			459,000
Effect of foreign exchange changes on U.S. loss carry-forwards		-			(17,000	)		(52,000	)
Expired losses		-			-			-
Changes in unrecognized deferred income tax assets		(122,000	)		200,000			(758,000	)
Adjustments due to effective tax rate attributable to U.S. tax on subsidiaries		13,000			-			(517,000	)
Total deferred and current income tax recovery (expense)	$	11,000		$	296,000		$	(1,750,000	)

Schedule of potential deferred income tax assets and liabilities

	January 31, 2020			January 31, 2019
Non-capital losses carried forward	$	20,000		$	-
Reclamation provision		-			-
Exploration and evaluation assets		(62,000	)		(55,000	)
Equipment and other		(2,000	)		-
Net deferred income tax assets (liabilities)	$	(44,000	)	$	(55,000	)

Unrecognized deductible temporary differences and tax losses

	January 31, 2020		January 31, 2019
Non-capital losses carried forward	$	2,662,000	$	2,539,000
Equipment and other		4,000		4,000
Investments		-		-
Exploration and evaluation assets		734,000		734,000
Unrecognized deductible temporary differences	$	3,400,000	$	3,277,000