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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2023
Notes and other explanatory information [abstract]  
SCHEDULE OF INCOME TAX

The following table reconciles the expected income taxes at the Canadian statutory income tax rates to the amounts recognized in the statements of comprehensive loss for the years ended December 31, 2023 and 2022:

 

   December 31, 2023   December 31, 2022    December 31, 2021  
Loss before income taxes  $23,611,810  $27,654,364    $ 16,202,972  
Canadian statutory rates   27%   27%     27 %
Expected income tax recovery   6,330,400   7,338,900      4,196,600  
Impact of different foreign statutory tax rates   -    -      34,900  
Non-deductible items   (509,800)   (1,214,400)     116,400  
Share issue costs   773,400   1,400      887,600  
Adjustments to prior years provision versus statutory tax returns   (87,600)   (742,400)     376,500  
Differences between prior year provision and final tax return   (153,400)   867,500      (206,000 )
Change in deferred tax asset not recognized   (6,353,000)   (6,251,000)     (5,406,000 )
Income tax  $-   $-    $ -  
SCHEDULE OF DEFERRED TAXES

The Company’s unrecognized deductible temporary differences and unused tax losses for which no deferred tax asset is recognized consist of the following amounts:

 

   December 31, 2023   December 31, 2022    December 31, 2021  
Deferred income tax assets (liabilities):                  
Share issuance costs  $995,000   $568,000    $ 728,000  
Non-capital losses   20,377,000    14,602,000      7,043,000  
Property and equipment   1,115,000    962,000      449,000  
Capital gain reserve   -    -      74,000  
Scientific Research and Experimental Development   365,000    367,000      291,000  
Total deferred income tax assets  $22,852,000   $16,499,000      8,585,000  
Deferred income tax not recognized   (22,852,000)   (16,499,000)     (8,585,000 )
Net deferred tax assets  $-   $-    $ -