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DTRC Acquisition
9 Months Ended
Dec. 31, 2022
Business Combinations [Abstract]  
DTRC Acquisition [Text Block]

NOTE 3 - DTRC Acquisition

In May 2020, the Company entered into an agreement with DTRC (the "Agreement") which granted the Company the right to purchase approximately 64% of DTRC. The Company closed the acquisition in two tranches, one in October 2020 and then in March 2021.

The Company determined that the acquisition of control of DTRC took place on October 15, 2020. For accounting purposes, the acquisition of DTRC has been treated as an acquisition of mineral properties and because of the acquisition $53,035,706 was allocated to mineral properties and the Company recorded a deferred tax liability of $9,811,882.

DTRC Merger and Acquisition of Non-Controlling Interest

Pursuant to the DTRC Merger agreement, (Note 4) the Company completed the acquisition of the remaining shares of DTRC (Notes 1 and 4) and DTRC became a wholly-owned subsidiary of the Company.