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9. INCOME TAXES: Schedule of Effective Income Tax Rate Reconciliation (Tables)
3 Months Ended
Apr. 30, 2024
Tables/Schedules  
Schedule of Effective Income Tax Rate Reconciliation

 

 

April 30,
2024

 

January 31,
2024

Computed “expected” tax expense (benefit)

 

$(1,440) 

 

$(4,646) 

Change in valuation allowance

 

$1,440  

 

$4,646  

Actual tax expense (benefit)

  

$ 

 

$