DISCONTINUED OPERATIONS (Tables) - Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] - Swell And Megawood [Member]

12 Months Ended

Jan. 31, 2023

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of disposal groups including discontinued operations consolidated balance sheets [Table Text Block]

	January 31, 2023	January 31, 2022
	$	$
Carrying amounts of the major classes of assets included in discontinued operations:
Receivables	15,522	64,456
Inventory	-	363,391
Prepaid expenses and deposits	84,972	111,617
Deferred tax asset	143,078	152,177
Property and equipment	1,139,517	1,139,517
Right-of-use assets	-	346,987
Total assets classified as held for sale	1,383,089	2,178,145
Carrying amounts of the major classes of liabilities included in discontinued operations:
Lease liabilities	216,298	412,093
Long-term debt	423,968	462,286
Total liabilities classified as held for sale	640,266	874,379

Schedule of disposal groups including discontinued operations consolidated operations [Table Text Block]

	2023		2022
	$		$
Revenue	357,540		1,128,403
Cost of sales	357,540		1,602,257
Gross loss	-		(473,854	)
Expenses (income)
Selling, general and administrative expenses	608,112		638,521
Impairment loss	245,682		1,093,308
Provision for expected credit losses	218,425		111,616
Other income	6,861		(32,231	)
Net loss from discontinued operations before income taxes	(1,079,080	)	(2,285,068	)
Income tax (recovery) expense	(9,249	)	42,424
Net loss from discontinued operations after income taxes	(1,088,329	)	(2,242,644	)

Schedule of disposal groups including discontinued operations consolidated cash flows [Table Text Block]

	2023		2022
	$		$
Net cash used in operating activities of discontinued operations	(71,292	)	(1,602,478	)
Net cash provided by investing activities of discontinued operations	51,357		1,168,349
Net cash used in financing activities of discontinued operations	(58,032	)	(105,360	)