INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes differs from that computed at the corporate tax rate of approximately 21% (2021-21%) as follows:

	2022			2021
Net income (loss) before income taxes	$	307,468		$	(102,392	)
Expected income tax expense (recovery) at statutory rates		64,570			(21,500	)
Tax rate and other adjustments		—			—
Tax effect of non-deductible expenses (taxable items)		(18,900	)		6,300
Change in valuation allowance		(45,670	)		15,200
Provision for (benefit from) income taxes	$	—		$	—

SCHEDULE OF NET DEFERRED TAX ASSETS

Net deferred tax assets consist of the following components as of June 30, 2022 and 2021 :

	2022			2021
Deferred tax assets (non-current):
Net operating loss	$	407,130		$	296,660
Valuation allowance		(407,130	)		(296,660	)
Net deferred tax assets	$	—		$	—