v2.4.0.8

INCOME TAXES (Tables)

3 Months Ended

Apr. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for refundable federal income tax consists of the following for the periods ending:

		April 30, 2013			January 31, 2013
Federal income tax benefit attributed to:
Net operating loss			31,617			21,661
Valuation			(31,617)			(5,164)
Net benefit			-			-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

		April 30, 2013			January 31, 2013
Deferred tax attributed:
Net operating loss carryover			26,224			21,661
Less: change in valuation allowance			(26,224)			(5,164)
Net deferred tax asset			-			-

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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