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EMPLOYEE RETENTION TAX CREDIT (Details Narrative)
9 Months Ended
Oct. 31, 2022
Employee Retention Tax Credit  
Income tax examination description the Trust conservatively placed an amount equal to approximately 12% of this total as a Tax Credit Receivable and Tax Refund on the Balance Sheet and Income statement, respectively, for the year ended January 31, 2022. The Trust has further conservatively recognized an additional 12% each Fiscal Quarter, approximately, of the total anticipated Tax Credit receivable for the Quarter ended October 31, 2022