XML 117 R95.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES (Schedule of Effective Income Tax Rate Reconciliation) (Details) - USD ($)
12 Months Ended
Jan. 31, 2022
Jan. 31, 2021
Income Tax Disclosure [Abstract]    
Income (loss) for the year $ 17,132,041 $ (1,633,439)
Statutory rate 27.00% 27.00%
Income tax expense (recovery) at statutory rate $ 4,625,652 $ (441,029)
Non-deductible expenditures and non-taxable revenues 1,530,604 1,842,777
Foreign tax rate differential (608,783) (602,698)
Change in valuation allowance (654,621) 737,667
Adjustment to provision versus statutory tax returns (919,606) 1,431,416
Income Tax Expense (Benefit) $ 3,973,246 $ 2,968,133