INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of components of the income tax provision [Table Text Block]

		2023			2022 (As restated -  Note 2)
	$			$
Current
Canadian		-			-
US Federal and State		2,866,688			4,344,395
Total current income tax expense		2,866,688			4,344,395
Deferred
Canadian		-			-
US Federal and State		(56,920	)		590,072
Total deferred income tax recovery		(56,920	)		590,072
Total income tax expense		2,809,768			4,934,467

Schedule of domestic and foreign components of Income (loss) before provision for income taxes [Table Text Block]

	2023		2022 (As restated -  Note 2)
	$		$
Canadian	(702,488	)	6,985,670
United States	4,893,796		10,146,371
Income (loss) before income taxes	4,191,308		17,132,041

Schedule of summary of reconciliation of the statutory income tax rate percentage to the effective tax [Table Text Block]

	2023		2022 (As restated - Note 2)
	$		$
Income (loss) for the year	4,191,308		17,132,041
Statutory rate	27%		27%
Income tax expense at statutory rate	1,131,653		4,625,653
Non-deductible expenditures and non-taxable revenues
IRC section 280E disallowance	1,802,992		1,834,479
Other	56,549		98,946
Foreign tax rate differential	(288,933	)	(608,783	)
Change in foreign exchange rates and other	196,298		115,835
Change in valuation allowance	(198,848	)	(73,893	)
Payable adjustment to provision versus statutory tax returns	67,056		2,738,188
Deferred adjustment to provision versus statutory tax returns	10,410		(4,316,443	)
Uncertain tax position, inclusive of interest and penalties	32,591		520,485
	2,809,768		4,934,467

Schedule of summary of significant components of the deferred tax assets [Table Text Block]

	January 31, 2023	January 31, 2022 (As restated - Note 2)
	$	$
Deferred tax assets
Share issuance costs and financing fees	4,764	262,726
Allowable capital losses	132,986	139,182
Non-capital losses	4,699,606	4,376,843
Intangible assets	85,843	98,394
Right of use assets and lease liabilities, net	73,247	53,248
Reclamation obligation	14,219	14,923
Derivative liability	64,719	271,719
Inventories	36,797	-
Convertible promissory note	312,190	345,989
Total deferred tax assets	5,424,371	5,563,024
Valuation allowance	(5,311,368)	(5,510,216)
Total net deferred tax assets	113,003	52,808
Deferred tax liabilities
Property and equipment	(89,641)	(86,366)
Net deferred tax (liability) asset	23,362	(33,558)

Schedule of aggregate change in the balance of gross unrecognized tax benefits [Table Text Block]

	January 31, 2023	2022 (As restated - Note 2)
	$	$
Beginning balance	813,855	293,370
Increase due to tax positions taken during a prior year	32,591	520,485
Ending balance	846,446	813,855

Schedule of income tax payable [Table Text Block]

	January 31, 2023	January 31, 2022 (As restated - Note 2)
	$	$
Income taxes payable	6,890,412	4,056,315
Unrecognized tax position, inclusive of interest and penalties	846,446	813,855
	7,736,858	4,870,170