INCOME TAXES (Tables)

2 Months Ended

12 Months Ended

Mar. 31, 2024

Jan. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of components of the income tax provision [Table Text Block]

	Years ended
	March 31, 2024		January 31, 2024
	$		$
Current
Canadian	-		-
US Federal and State	510,550		3,233,053
Total current income tax expense	510,550		3,233,053
Deferred
Canadian	-		-
US Federal and State	(137,807	)	249,072
Total deferred income tax expense (recovery)	(137,807	)	249,072
Total income tax expense	372,743		3,482,125

	2024	2023
	$	$
Current
Canadian	-	-
US Federal and State	3,233,053	2,866,688
Total current income tax expense	3,233,053	2,866,688
Deferred
Canadian	-	-
US Federal and State	249,072	(56,920	)
Total deferred income tax expense (recovery)	249,072	(56,920	)
Total income tax expense	3,482,125	2,809,768

Schedule of domestic and foreign components of Income (loss) before provision for income taxes [Table Text Block]

	Years ended
	March 31, 2024		January 31, 2024
	$		$
Canadian	(197,486	)	(2,141,166	)
United States	518,790		2,399,823
Income before income taxes	321,304		258,657

	2024		2023
	$		$
Canadian	(2,141,166	)	(702,488	)
United States	2,399,823		4,893,796
Income before income taxes	258,657		4,191,308

Schedule of summary of reconciliation of the statutory income tax rate percentage to the effective tax [Table Text Block]

	Years ended
	March 31, 2024		January 31, 2024
	$		$
Income (loss) for the year	321,304		258,657
Statutory rate	27%		27%
Income tax expense at statutory rate	57,498		(74,152	)
IRC section 280E disallowance	265,584		1,954,392
Foreign tax rate differential	5,526		16,068
Change in foreign exchange rates and other	55,019		21,188
Uncertain tax position, inclusive of interest and penalties	48,080		(354,637	)
Change in valuation allowance	(671	)	(50,016	)
Payable adjustment to provision versus statutory tax returns	78,204		1,153,756
Deferred adjustment to provision versus statutory tax returns	(136,497	)	824,220
Other	-		(8,694	)
	372,743		3,482,125

	2024		2023
	$		$
Income for the year	258,657		4,191,308
Statutory rate	27%		27%
Income tax expense at statutory rate	(74,152	)	1,131,653
IRC section 280E disallowance	1,954,392		1,802,992
Foreign tax rate differential	16,068		(288,933	)
Change in foreign exchange rates and other	21,188		196,298
Uncertain tax position, inclusive of interest and penalties	(354,637	)	32,591
Change in valuation allowance	(50,016	)	(198,848	)
Payable adjustment to provision versus statutory tax returns	1,153,756		67,056
Deferred adjustment to provision versus statutory tax returns	824,220		10,410
Other	(8,694	)	56,549
	3,482,125		2,809,768

Schedule of summary of significant components of the deferred tax assets [Table Text Block]

	March 31, 2024		January 31, 2024
	$		$
Deferred tax assets
Share issuance costs and financing fees	268		1,610
Allowable capital losses	131,019		132,394
Non-capital losses	5,180,776		5,170,743
Intangible assets	80,636		82,004
Goodwill	-		6,606
Lease liabilities	1,032,671		1,048,101
Derivative liability	22,915		29,223
Property and equipment	4,013		3,686
Other	14,008		14,187
Total deferred tax assets	6,466,306		6,488,554
Valuation allowance	(5,260,681	)	(5,261,352	)
Total net deferred tax assets	1,205,625		1,227,202
Deferred tax liabilities
Right-of-use assets	(942,784	)	(959,509	)
IRC 481(a) adjustments	(140,998	)	(283,658	)
Total deferred tax liabilities	(1,083,782	)	(1,243,167	)
Net deferred tax asset (liability)	121,843		(15,965	)

	January 31, 2024		January 31, 2023
	$		$
Deferred tax assets
Share issuance costs and financing fees	1,610		4,764
Allowable capital losses	132,394		132,986
Non-capital losses	5,170,743		4,704,180
Intangible assets	82,004		230,563
Goodwill	6,606		-
Lease liabilities	1,048,101		1,095,352
Reclamation obligation	-		14,219
Derivative liability	29,223		64,719
Inventories	-		36,797
Convertible promissory note	-		312,190
Property and equipment	3,686		-
Other	14,187		-
Total deferred tax assets	6,488,554		6,595,770
Valuation allowance	(5,261,352	)	(5,311,368	)
Total net deferred tax assets	1,227,202		1,284,402
Deferred tax liabilities
Property and equipment	-		(95,857	)
Right-of-use assets	(959,509	)	(1,022,105	)
IRC 481(a) adjustments	(283,658	)	-
Total deferred tax liabilities	(1,243,167	)	(1,117,962	)
Net deferred tax asset (liability)	(15,965	)	166,440

Schedule of aggregate change in the balance of gross unrecognized tax benefits [Table Text Block]

	March 31, 2024		January 31, 2024
	$		$
Beginning balance	(91,186	)	789,112
Increase due to tax positions taken during current year	-		5,059
Decrease in balance as a result of lapse of the applicable statute of limitations	-		(171,314	)
Decrease in balance due to tax positions taken during prior years	(3,697	)	(714,043	)
Ending balance	(94,883	)	(91,186	)

	January 31, 2024		January 31, 2023
	$		$
Beginning balance	789,112		813,855
Increase due to tax positions taken during current year	5,059		-
Decrease in balance as a result of lapse of the applicable statute of limitations	(171,314	)	-
Increase in balance due to tax positions taken during prior years	-		-
Decrease in balance due to tax positions taken during prior years	(714,043	)	(24,743	)
Ending balance	(91,186	)	789,112