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Note 10 - Income Tax (Tables) | 12 Months Ended
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Sep. 30, 2024
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Years Ended |
|  | September 30, 2024 |  |  | September 30, 2023 |
Net loss before recovery of income taxes |  | $ | (6,169,000 | ) |  | $ | (8,374,000 | )
Canadian federal and provincial statutory income tax rate |  |  | 26.5 | % |  |  | 26.5 | %
Expected income tax recovery |  | $ | (1,635,000 | ) |  | $ | (2,219,000 | )
Effect of foreign currency and foreign tax rate differences |  |  | (58,200 | ) |  |  | (207,200 | )
Permanent differences |  |  | 147,000 |  |  |  | 339,000 |
Share issuance cost booked through equity or capitalization |  |  | 36,000 |  |  |  | (89,000 | )
Non-capital losses limitation - U.S. |  |  | 0 |  |  |  | 899,000 |
Other |  |  | (38,000 | ) |  |  | (94,000 | )
Change in valuation allowance |  |  | 1,549,000 |  |  |  | 1,372,000 |
Income tax (recovery) expense |  | $ | 800 |  |  | $ | 800 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | September 30, 2024 |  |  | September 30, 2023 |
Non-capital losses carried forward - Canada |  | $ | 15,547,000 |  |  | $ | 13,943,000 |
Non-capital losses carried forward - U.S. |  |  | 742,000 |  |  |  | 731,000 |
Research and development tax credits |  |  | 1,504,000 |  |  |  | 1,371,000 |
Share issuance and financing costs |  |  | 381,000 |  |  |  | 585,000 |
Right-of-use lease liabilities |  |  | 5,000 |  |  |  | 25,000 |
Other temporary differences |  |  | 21,000 |  |  |  | 44,000 |
Subtotal |  | $ | 18,200,000 |  |  | $ | 16,699,000 |
Less: valuation allowance |  |  | (18,074,000 | ) |  |  | (16,466,000 | )
Total net deferred tax assets |  | $ | 126,000 |  |  | $ | 233,000 |
Property and equipment |  | $ | (2,000 | ) |  | $ | (3,000 | )
Right-of-use assets |  |  | (5,000 | ) |  |  | (24,000 | )
Grant Income receivable |  |  | (71,000 | ) |  |  | (153,000 | )
Deferred share issuance costs |  |  | (48,000 | ) |  |  | (53,000 | )
Total deferred tax liabilities |  | $ | (126,000 | ) |  | $ | (233,000 | )
Net deferred taxes |  | $ | - |  |  | $ | - |
Summary of Operating Loss Carryforwards [Table Text Block] |
2025 |  | C$ | 16,000 |
2026 |  |  | 41,000 |
2027 |  |  | 84,000 |
2028 |  |  | 171,000 |
2029 |  |  | 507,000 |
2030 |  |  | 633,000 |
2031 |  |  | 504,000 |
2032 |  |  | 496,000 |
2033 |  |  | 79,000 |
2034 |  |  | 1,432,000 |
2035 |  |  | 1,628,000 |
2036 |  |  | 1,637,000 |
2037 |  |  | 1,564,000 |
2038 |  |  | 2,580,000 |
2039 |  |  | 1,279,000 |
2040 |  |  | 5,904,000 |
2041 |  |  | 9,366,000 |
2042 |  |  | 16,191,000 |
2043 |  |  | 7,890,000 |
2044 |  |  | 6,260,000 |
Total |  | C$ | 58,262,000 |
2039 |  | $ | 70,000 |
2040 |  |  | 150,000 |
2041 |  |  | 68,000 |
2042 |  |  | 6,000 |
2044 |  |  | 41,000 |
Total |  | $ | 335,000 |

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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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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