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INCOME TAXES - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]      
Gain(Loss) for the year before income tax $ 53,976 $ (257,913) $ (48,023)
Expected income tax recovery based on statutory rate 11,000 (54,000) (10,000)
Adjustment to expected income tax benefit:      
Permanent differences 0 (1,575) 0
Change in tax rate 0 0 0
Change in benefit of tax assets not recognized (64,976) 55,575 10,000
Income tax charge / benefit $ (0) $ 0 $ 0