Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Taxes Tables

Schedule of Reconciliation of Income Tax

The income tax expense for the year ended December 31, 2020 and 2019 is reconciled per the schedule below:

	2020			2019
Net loss before income taxes	$	(1,187,620	)	$	(359,034	)
Depreciation		26,962			(10,956	)
Non-deductible portion of meals and entertainment		586			1,115
Expenses paid in shares		415,666			-
Interest on lease liability		5,039			-
Lease payments		(31,292	)		-
Gain on impairment		-			54,292
Gain Settlement of Debt		(184,868	)		(250,778	)
Adjusted net loss for tax purposes		(955,527	)		(565,362	)
Statutory rate		25.60	%		24.63	%
		(244,658	)		(139,248	)
Increase in valuation allowance		244,658			139,248
Provision for income taxes	$	-		$	-

Schedule of Deferred Income Tax Assets

The tax effects of temporary differences that give rise to the deferred income tax assets at December 31, 2020 and 2019 are as follows:

	2020			2019
Net operating loss carry forwards	$	1,365,333		$	1,113,488
Transaction costs		-			-
		1,365,333			1,113,488
Deferred tax assets not recognized		(1,365,333	)		(1,113,488	)
Net deferred tax asset	$	-		$	-

Schedule of Cumulative Non-capital Losses

These losses will expire as follows:

	United States		Canada		Total
2034	$	53,000	$	183,000	$	236,000
2035		161,000		368,000		529,000
2036		868,000		262,000		1,130,000
2037		1,472,000		59,000		1,531,000
2038		431,000		520,000		951,000
2039		372,000		193,000		565,000
2040		237,000		718,000		955,000
	$	3,594,000	$	2,303,000	$	5,897,000