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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF PROVISION FOR INCOME TAX EXPENSE (BENEFIT) | The provision for income tax expense (benefit) is comprised of the following: SCHEDULE OF PROVISION FOR INCOME TAX EXPENSE (BENEFIT)
|  | 2024 |  |  | 2023 |
Current tax, federal |  | $ | 763,471 |  |  | $ | 753,683 |
Current tax, state |  |  | 345,380 |  |  |  | 340,952 |
Current tax, foreign |  |  | 217,552 |  |  |  | 151,236 |
Current tax expense |  |  | 1,326,403 |  |  |  | 1,245,871 |
Income tax benefit |  |  | (621,959 | ) |  |  | (1,127,689 | )
Current tax, total expense |  |  | 704,444 |  |  |  | 118,182 |
Deferred income tax, federal |  |  | 101,053 |  |  |  | (172,763 | )
Deferred income tax, state |  |  | 45,714 |  |  |  | (78,154 | )
Deferred income tax, foreign |  |  | - |  |  |  | - |
Deferred income tax, total expense (benefit) |  |  | 146,767 |  |  |  | (250,917 | )
Total |  | $ | 851,211 |  |  | $ | (132,735 | )
SCHEDULE OF RECONCILIATION OF INCOME TAXES | The following table reconciles the income tax expense at the U.S. Federal statutory rate to income tax expense at the Company’s effective tax rates. SCHEDULE OF RECONCILIATION OF INCOME TAXES
|  | 2024 |  |  | 2023 |
Income before income tax - United States |  | $ | 4,472,950 |  |  | $ | 3,249,901 |
Income before income tax - Canada |  |  | 479,850 |  |  |  | 373,349 |
Income before income tax |  |  | 4,952,800 |  |  |  | 3,623,250 |
US federal statutory tax rate |  |  | 21.00 | % |  |  | 21.00 | %
Expected income tax expense |  |  | 1,040,088 |  |  |  | 760,883 |
State income tax expense, net of federal tax benefit |  |  | 371,708 |  |  |  | 344,208 |
Non-deductible items |  |  | 64,857 |  |  |  | 362,554 |
Change in estimates and other |  |  | (194,142 | ) |  |  | (1,585,427 | )
Foreign tax rate differential |  |  | (35,952 | ) |  |  | (92,379 | )
Change in valuation allowance |  |  | (395,348 | ) |  |  | 77,426 |
Total income taxes expense (benefit) |  | $ | 851,211 |  |  | $ | (132,735 | )
SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES) | Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes. Deferred tax assets (liabilities) at December 31, 2024 and 2023 are comprised of the following: SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES)
|  | 2024 |  |  | 2023 |
Canada |  |  |  |  |  |  |  |
Non-capital loss carryforwards |  | $ | 1,059,468 |  |  | $ | 855,176 |
Share issuance costs |  |  | 1,024 |  |  |  | - |
Property, equipment and leaseholds |  |  | 27,995 |  |  |  | 30,916 |
Deferred tax assets gross |  |  | 1,088,487 |  |  |  | 886,092 |
Valuation allowance |  |  | (1,088,487 | ) |  |  | (886,092 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |
|  |  | 2024 |  |  |  | 2023 |
United States |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 190,024 |  |  | $ | - |
Property, equipment and leaseholds |  |  | 502,646 |  |  |  | 36,093 |
Deferred tax asset |  |  | 692,670 |  |  |  | 36,093 |
Valuation allowance |  |  | (192,953 | ) |  |  | - |
Net deferred tax asset |  | $ | 499,717 |  |  | $ | 36,093 |
Intangible assets |  | $ | (516,414 | ) |  | $ | (11,346 | )
Investments |  |  | (105,322 | ) |  |  | - |
Deferred tax liability |  |  | (621,736 | ) |  |  | (11,346 | )
Net deferred tax asset (liability) |  | $ | (122,019 | ) |  | $ | 24,747 |
SCHEDULE OF NON OPERATING LOSS CARRYFORWARDS | SCHEDULE OF NON OPERATING LOSS CARRYFORWARDS
|  | Loss |
2030 |  | $ | 249,807 |
2031 |  |  | 865,746 |
2032 |  |  | 566,109 |
2037 |  |  | 1,555,780 |
2039 |  |  | 134,471 |
2040 |  |  | 396,186 |
2041 |  |  | 301,063 |
2042 |  |  | 315,157 |
2043 |  |  | 222,064 |
Total |  | $ | 4,606,383 |

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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/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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