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Income tax note (Tables)

12 Months Ended

Mar. 31, 2024

Income tax note

Summary of reconciliation of the combined Canadian federal and provincial statutory income tax rate to the effective tax rate

​

​	​	​	​	​
​		2024		2023
Net Income/(Loss) before recovery of income taxes		(51,159,048)		(3,206,403)
Expected income tax (recovery)/expense		(13,557,148)		(849,679)
Difference in foreign tax rates		966		—
Listing expense		10,992,625		—
Other permanent expenses		2,061,001		—
Change in tax benefits not recognized		502,556		849,679
Income tax (recovery)/expense		—		—

Summary of unrecognized deferred tax asset

​

​	​	​	​	​
Unrecognized deductible temporary differences		2024		2023
Equipment		240		—
Other		124,132		22,035
Non-capital losses carried forward-Canada		1,357,347		—
Non-capital losses carried forward-Australia		164,861		1,699,257
​		1,646,580		1,721,292

Summary of non-capital loss carry forwards

​

​	​	​	​	​
Year of expiry		Canada		Australia
2044		1,357,347		—
Indefinite		—		164,861
Total		1,357,347		164,861

​

X

- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2023-01-01
-Paragraph 81
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2023-03-23

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carry forwards, including an assessment of the likelihood of utilization.

+ References

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