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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]  
Schedule of Operating Loss Carryforwards
The right to claim the tax losses in the United States expire according to the following table:
 
Fiscal Year of Expiry
 
 
Amount $
 
2018
 
 
331,000
 
2019
 
 
795,000
 
2020
 
 
550,000
 
2022
 
 
138,000
 
2023
 
 
90,000
 
2024
 
 
222,000
 
2025
 
 
457,000
 
2026
 
 
1,094,000
 
2027
 
 
800,000
 
2028
 
 
561,000
 
2029
 
 
479,000
 
2030
 
 
2,065,000
 
2031
 
 
3,921,183
 
2032
 
 
753,861
 
2033
 
 
1,901,841
 
 
 
 
14,158,885
Schedule of Deferred Taxes
The tax effects of temporary differences that give rise to the Company's net deferred tax assets are as follows:
  
 
 
2013
$
 
2012
$
 
Tax loss carry forwards
 
7,895,814
 
6,737,948
 
Valuation allowance
 
(8,048,548)
 
(6,890,682)
 
Stock compensation expense
 
152,734
 
152,734
 
 
 
 
 
Reconciliation of Income Tax Computed at Statutory Rate to Income Tax Expense
The reconciliation of income tax computed at the federal statutory rate to income tax expense is as follows:
 
 
2013
 
2012
 
 
$
 
$
 
Tax at statutory rate
 
 
(1,157,866)
 
 
 
(408,127)
 
Movement in deferred tax asset
 
 
 
 
 
191,760
 
Change in valuation allowance for deferred tax asset
 
 
1,157,866
 
 
 
135,779
 
Other
 
 
 
 
 
80,588
 
Income tax expense
$
 
 
$