INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of provision for income tax expense

	2023			2022
Deferred tax (expense) benefit
US – Federal	$	(267,514	)	$	614,759
US – State		(56,051	)		128,807
Canada		(1,847,617	)		1,438,466
Total deferred tax (expense) benefit		(2,171,182	)		2,182,032
Valuation allowance		2,171,182			(2,182,032	)
Income tax expense	$	–		$	–

Schedule of reconciliation of income tax rates

	2023			2022
Income (loss) before tax	$	3,688,456		$	(8,531,020	)
Statutory tax rate		25.40%			25.40%
Income tax benefit computed at statutory rate		936,868			(2,166,879	)
Non-deductible expenditures and non-taxable revenues		(230,938	)		635,155
Impact of foreign tax rates and other		505,463			322,371
Adjustment to prior years provision versus statutory tax returns		959,789			(972,679	)
Change in valuation allowance		(2,171,182	)		2,182,032
Income tax expense	$	–		$	–

Schedule of deferred tax assets and liabilities

	2023			2022
Deferred tax assets (liabilities)
Net operating loss carryforwards	$	23,857,401		$	24,239,960
Property and equipment		(7,081	)		(3,523	)
Intangible assets		–			736,720
Lease liability, net of right-of-use asset		12,705			107,147
Derivative liability		321,155			256,252
Other		20,005			279,622
Less: valuation allowance		(24,204,185	)		(25,616,178	)
Net deferred tax assets	$	–		$	–