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INCOME TAXES (Narrative) (Details) - USD ($)
2 Months Ended 12 Months Ended
Mar. 31, 2024
Jan. 31, 2024
Jan. 31, 2023
Income Tax Disclosure [Line Items]      
Net change in valuation allowance $ (671) $ (4,604,054)  
Allowable capital losses 131,019 132,394 $ 132,986
Gross unrecognized tax benefits 46,883 68,530  
Unrecognized tax benefits which may be recognized 47,015 47,015  
Unrecognized tax benefits, interest 3,763 20,369  
Unrecognized tax benefits, penalties $ 1,012  
Description of corporate minimum tax on large corporations For taxable years beginning after December 31, 2022, the Act creates a 15% corporate minimum tax on large corporations with more than $1 billion in financial statement net income, and a 1% excise tax on stock buybacks. For taxable years beginning after December 31, 2022, the Act creates a 15% corporate minimum tax on large corporations with more than $1 billion in financial statement net income, and a 1% excise tax on stock buybacks.  
Canadian [Member]      
Income Tax Disclosure [Line Items]      
Net operating loss carryforwards $ 18,577,641 $ 18,540,482  
Operating loss carryforwards period NOLs will begin to expire in 2026 NOLs will begin to expire in 2026  
Allowable capital losses $ 485,246 $ 490,348  
U.S. Federal [Member]      
Income Tax Disclosure [Line Items]      
Net operating loss carryforwards 0    
State [Member]      
Income Tax Disclosure [Line Items]      
Net operating loss carryforwards $ 2,168,593    
Operating loss carryforwards period NOLs will begin to expire in 2034    
U.S. Federal and State [Member]      
Income Tax Disclosure [Line Items]      
Net operating loss carryforwards   $ 2,168,593  
Operating loss carryforwards period   NOLs will begin to expire in 2035