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INCOME TAXES (Schedule of effective income tax rate reconciliation) (Details) - USD ($)
2 Months Ended 12 Months Ended
Mar. 31, 2024
Jan. 31, 2024
Jan. 31, 2023
Income Tax Disclosure [Abstract]      
Income (loss) for the year $ 321,304 $ 258,657 $ 4,191,308
Statutory rate 27.00% 27.00% 27.00%
Income tax expense at statutory rate $ 57,498 $ (74,152) $ 1,131,653
IRC section 280E disallowance 265,584 1,954,392 1,802,992
Foreign tax rate differential 5,526 16,068 (288,933)
Change in foreign exchange rates and other 55,019 21,188 196,298
Uncertain tax position, inclusive of interest and penalties 48,080 (354,637) 32,591
Change in valuation allowance (671) (50,016) (198,848)
Payable adjustment to provision versus statutory tax returns 78,204 1,153,756 67,056
Deferred adjustment to provision versus statutory tax returns (136,497) 824,220 10,410
Other 0 (8,694) 56,549
Income tax expense (benefit) $ 372,743 $ 3,482,125 $ 2,809,768