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Note 10 - Income Tax (Tables)

12 Months Ended

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.

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