SHARE-BASED PAYMENTS	9 Months Ended
Oct. 31, 2021
Equity [Abstract]
SHARE-BASED PAYMENTS	15. SHARE-BASED PAYMENTS The Trust compensates its three independent non-employee Trustees for their services through grants of restricted Shares. The aggregate grant date fair value of these Shares was $187,110, for the Fiscal Year ending January 31, 2021. These restricted 48,000 shares, (16,000 each to the three Independent Trustees), vest in equal monthly amounts in the current fiscal year 2022. In addition, 3,000 IHT restricted shares were issued to each of the Trust’s three accountants, and 2,000 restricted IHT Shares to each of three IHT employees, for a total of 15,000 Shares. The aggregate grant date fair value of these Shares was $44,550. These 15,000 shares vested in equal monthly amounts in the current fiscal year 2022. See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”

SHARE-BASED PAYMENTS

9 Months Ended

Oct. 31, 2021

15. SHARE-BASED PAYMENTS

The Trust compensates its three independent non-employee Trustees for their services through grants of restricted Shares. The aggregate grant date fair value of these Shares was $187,110, for the Fiscal Year ending January 31, 2021. These restricted 48,000 shares, (16,000 each to the three Independent Trustees), vest in equal monthly amounts in the current fiscal year 2022.

In addition, 3,000 IHT restricted shares were issued to each of the Trust’s three accountants, and 2,000 restricted IHT Shares to each of three IHT employees, for a total of 15,000 Shares. The aggregate grant date fair value of these Shares was $44,550. These 15,000 shares vested in equal monthly amounts in the current fiscal year 2022.

See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”