DEFERRED TAX ASSETS

3 Months Ended

Jan. 31, 2012

Deferred Tax Assets [Abstract]

Deferred Tax Assets [Text Block]

13. DEFERRED TAX ASSETS

Deferred tax assets as of January 31, 2012 and October 31, 2011was as follows:

Deferred tax assets as of	Allowance for doubtful and inventory provision	Temporary difference	Income tax rate	Deferred tax assets
January 31, 2012	$           941,194	$       941,194	15%	$    141,179
October 31, 2011	$           928,174	$       928,174	15%	$    139,226