TAXATION (Tables)

12 Months Ended

Jan. 31, 2021

Major components of tax expense (income) [abstract]

Schedule of effective income tax expense (recovery)

	Year ended January 31,
	2021		2020
	-$-		-$-
Loss for the year	(3,739,971	)	(28,840,967	)
Statutory tax rates	27%		27%
Expected income tax recovery	(1,009,792	)	(7,787,061	)
Change in statutory, foreign tax, foreign exchange rates and other	(1,141,010	)	3,135,069
Permanent differences	3,561,240		8,006,873
Share issue costs	(7,733	)	(7,590	)
Change in unrecognized deductible temporary differences	963,341		367,375
Total income tax expense	2,366,046		3,714,666

Schedule of deferred taxes

	Year ended January 31,
	2021		2020
	-$-		-$-
Deferred tax assets (liabilities)
Exploration and evaluation assets	1,258,000		254,000
Property and equipment	(236,000	)	1,012,000
Share issue costs	499,000		611,000
Biological assets	(885,000	)	186,000
Intangible assets	(1,784,000	)	619,000
Goodwill	3,984,000		-
Marketable securities	-		2,000
Asset retirement obligation	15,000		15,000
Right-of-use assets	(2,051,000	)	-
Lease liabilities	2,127,000		-
Allowable capital losses	138,000		36,000
Non-capital losses available for future period	4,551,000		3,918,000
	7,616,000		6,653,000
Unrecognized deferred tax assets	(7,616,000)		(6,653,000)
Deferred tax assets	-		-

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

	2021		Expiry Date Range	2020
	-$-			-$-
Temporary Differences
Exploration and evaluation assets	4,661,000		No expiry date	942,000
Property and equipment	(1,125,000	)	No expiry date	4,819,000
Share issue costs	1,847,000		2038 to 2041	2,262,000
Biological assets	(4,213,000	)	No expiry date	886,000
Intangible assets	(8,494,000	)	No expiry date	2,949,000
Goodwill	18,970,000		No expiry date
Marketable securities	-		No expiry date	15,000
Asset retirement obligation	55,000		No expiry date	54,000
Right-of-use assets	(9,766,000	)	No expiry date
Lease liabilities	10,129,000		No expiry date
Allowable capital losses	513,000		No expiry date	135,000
Non-capital losses available for future periods	16,856,000		Varies	14,511,000
Canada	16,856,000		2026 to 2041	14,511,000
USA	-		No expiry date	-