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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Income Tax

a) The income tax expense for the years ended December 31, 2022 and 2021 is reconciled per the schedule below:

Schedule of Reconciliation of Income Tax 

		2022				2021
Loss before income taxes		$	(12,534,414	)		$	(7,897,086	)
State income taxes, net of federal benefits			(626,721	)			(394,855	)
Non-deductible portion of meals and entertainment			41,409				19,899
Share base compensation			562,530				1,007,220
Interest and penalty			100,000				-
Adjusted net loss for tax purposes			(12,457,196	)			(7,264,822	)
Statutory rate			21	%			21	%
Income tax benefit			(2,616,011	)			(1,525,613	)
Increase in valuation allowance			2,616,011				1,525,613
Provision for income taxes		$	-			$	-

Schedule of Deferred Income Tax Assets

The tax effects of temporary differences that give rise to the deferred income tax assets at December 31, 2022 and 2021 are as follows:

Schedule of Deferred Income Tax Assets 

		2022				2021
Net operating loss carry forwards		$	4,189,777			$	2,358,455
Amortization			482,691				32,265
Change in operating lease			(9,964	)			16,208
Share base compensation			4,336,903				3,976,468
Deferred tax assets, gross			8,999,407				6,383,396
Deferred tax assets not recognized			(8,999,407	)			(6,383,396	)
Net deferred tax asset		$	-			$	-

Schedule of Deferred Income Taxes Within Each Jurisdiction

Deferred income taxes within each jurisdiction on the balance sheets at December 31, 2022 and 2021 are as follows:

Schedule of Deferred Income Taxes Within Each Jurisdiction 

		2022				2021
United States		$	6,454,407			$	4,925,396
Canada			2,545,000				1,458,000
Deferred income taxes			2,545,000				1,458,000
Valuation allowance			(8,999,407	)			(6,383,396	)
Net deferred tax asset		$	-			$	-

Schedule of Cumulative Non-capital Losses

The Company has non-capital losses carried forward of approximately $17,997,000 available to reduce future years’ taxable income. These losses will expire as follows:

Schedule of Cumulative Non-capital Losses 

		United States				Canada				Total
2034		$	53,000			$	183,000			$	236,000
2035			161,000				368,000				529,000
2036			868,000				262,000				1,130,000
2037			1,472,000				59,000				1,531,000
2038			-				520,000				520,000
2039			-				193,000				193,000
2040			-				718,000				718,000
2041			-				3,000,000				3,000,000
2042			-				4,100,000				4,100,000
Non-capital losses carried forward Total		$	2,554,000			$	9,603,000			$	12,157,000
Never expire		$	5,840,000			$	-			$	5,840,000

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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.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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