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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2014
Income Taxes Tables  
Summary of income tax expense

The income tax expense is reconciled per the schedule below:

 

    2014     2013  
             
Net loss before income taxes   $ (479,341 )   $ (35,008 )
                 
Fair value of services rendered by shareholder     45,269       48,548  
Capital assets     (72 )     55  
Non-deductible portion of meals and entertainment     17       27  
Transaction costs     233,738       -  
Other adjustments     -       (1,190 )
                 
Adjusted net income (loss) for tax purposes     (200,389 )     12,432  
                 
Statutory rate     23.61 %     15.50 %
                 
    $ (47,306 )   $ 1,927  
                 
Valuation allowance     47,306       -  
Provision for (recovery of) income taxes   $ -     $ 1,927  

Deferred income tax assets

The tax effects of temporary differences that give rise to the deferred income tax assets at December 31, 2014 and 2013 are as follows:

 

    2014     2013  
             
Non-capital loss carry forwards   $ 47,312     $ -  
Transaction costs     45,597       -  
      92,909       -  
Deferred tax assets not recognized     (92,909 )     -  
                 
Net expected deferred income tax recovery   $ -     $ -