TAXATION (Tables)

12 Months Ended

Jan. 31, 2019

TAXATION [abstract]

Schedule of effective income tax expense (recovery)

		2019			2018
Loss for the year	$	(23,601,170	)	$	(599,471	)
Statutory Tax Rates		27%			26%
Expected income tax (recovery)		(6,372,316	)		(155,863	)
Change in statutory, foreign tax, foreign exchange rates and other		1,297,693			-
Permanent differences		1,494,947			17,156
Share issue costs		(1,010,208	)		-
Change in unrecognized deductible temporary differences		4,589,884			138,707
Total	$	-		$	-

Schedule of deferred taxes

		2019			2018			2017
Deferred tax assets (liabilities)
Exploration and evaluation assets	$	974,824		$	974,824		$	931,609
Property and equipment		47,452			-			-
Share issue costs		809,716			1,550			-
Biological assets		58,573			-			-
Intangible assets		197,810			-			-
Marketable securities		2,325			2,325			2,302
Asset retirement obligation		14,723			14,723			13,948
Allowable capital losses		93,018			56,568			53,717
Non-capital losses available for future period		5,241,525			375,052			270,122
	$	7,439,966		$	1,425,042		$	1,271,698
Unrecognized deferred tax assets		(7,439,966	)		(1,425,042	)		(1,271,698	)
Net deferred tax assets	$	-		$	-		$	-

Schedule of temporary difference, unused tax losses and unused tax credits

			Expiry Date
		2019	Range		2018		2017
Temporary Differences
Exploration and evaluation assets	$	3,611,809	No expiry date	$	3,611,809	$	3,583,704
Property and equipment		225,963	No expiry date		-		-
Share issue costs		2,998,633	2038 to 2041		5,424		-
Biological assets		278,920	No expiry date		-		-
Intangible assets		941,954	No expiry date		-		-
Marketable securities		15,498	No expiry date		15,498		15,348
Asset retirement obligation		54,243	No expiry date		54,243		53,717
Allowable capital losses		344,223	No expiry date		209,223		207,195
Non-capital losses available for future periods		19,751,990	Varies		1,389,396		1,040,579
Canada	$	18,228,212	2026 to 2039	$	1,389,396	$	1,040,579
USA	$	1,523,778	No expiry date	$	-	$	-