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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
Income Tax Disclosure [Abstract]    
Income (loss) for the year $ 321,304 $ 258,657
Statutory rate 27.00% 27.00%
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 0 (8,694)
Income tax expense (benefit) $ 372,743 $ 3,482,125