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Income Taxes (Tables) | 3 Months Ended
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Mar. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The following is a summary of the Company's income tax expense (benefit) for the three months years ended March 31, 2023 and 2022:
|  | For the three months ended March 31, 2023 |
|  | Federal |  |  | State |  |  | Canadian |  |  | Total |
Current |  | $ | 51,557 |  |  | $ | 9,277 |  |  | $ | 96,099 |  |  | $ | 156,933 |
Deferreds |  |  | (2,619 | ) |  |  | (399 | ) |  |  | 123,305 |  |  |  | 120,287 |
Total |  | $ | 48,938 |  |  | $ | 8,878 |  |  | $ | 219,404 |  |  | $ | 277,220 |
|  | For the three months ended March 31, 2022 |
|  | Federal |  |  | State |  |  | Canadian |  |  | Total |
Current |  | $ | 67,090 |  |  | $ | 12,450 |  |  | $ | - |  |  | $ | 79,540 |
Deferreds |  |  | (37,519 | ) |  |  | (5,717 | ) |  |  | 284,824 |  |  |  | 241,588 |
Total |  | $ | 29,571 |  |  | $ | 6,733 |  |  | $ | 284,824 |  |  | $ | 321,128 |
Schedule of Deferred Tax Assets and Liabilities | The major sources of temporary differences that give rise to the deferred tax effects are shown below:
|  | March 31, 2023 |  |  | December 31, 2022 |
Deferred tax liabilities: |  |  |  |  |  |
Intangible contract assets |  | $ | (27,166 | ) |  | $ | (30,184 | )
Canadian real estate |  |  | (10,230,229 | ) |  |  | (10,123,376 | )
Total deferred tax liability |  |  | (10,257,395 | ) |  |  | (10,153,560 | )
Deferred tax assets: |  |  |  |  |  |
Other |  |  | 77,437 |  |  |  | 90,563 |
Canadian non-capital losses |  |  | 7,800,094 |  |  |  | 7,935,309 |
Total deferred tax assets |  |  | 7,877,531 |  |  |  | 8,025,872 |
Valuation allowance |  |  | (3,954,411 | ) |  |  | (4,077,932 | )
Net deferred tax liabilities |  | $ | (6,334,275 | ) |  | $ | (6,205,620 | )

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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