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Income Tax Note (Tables)

12 Months Ended

Mar. 31, 2025

Income Tax Note [Abstract]

Schedule of Canadian Federal and Provincial Statutory Income Tax Rate

The reconciliation of the combined Canadian federal and provincial statutory income tax rate of 26.5% (2024 – 26.5%) to the effective tax rate is as follows:

		2025				2024
Net Income/(Loss) before recovery of income taxes			1,011,790				(51,159,048	)
Expected income tax (recovery)/expense			268,124				(13,557,148	)
Difference in foreign tax rates			6,871				966
Listing expense			-				10,992,625
Non-taxable fair value gain adjustment			(1,722,146	)			-
Non-deductible loss on loan settlement			449,196				-
Share issue costs booked to equity			(246,802	)			-
Other permanent expenses			1,787				2,061,001
Change in tax benefits not recognized			1,242,970				502,556
Income tax (recovery)/expense			-				-

Schedule of Deferred Tax Assets

Deferred tax assets have not been recognized in respect of the following deductible temporary differences:

Unrecognized deductible temporary differences		2025				2024
Equipment			4,508				240
Restricted interest and financing expenses – Canada			764,297				-
Share issuance costs and others			722,097				124,132
Non-capital losses carried forward-Canada			4,248,226				1,357,347
Non-capital losses carried forward-Australia			431,349				164,861
			6,170,477				1,646,580

Schedule of Non-Capital Loss Carry Forwards

The Company’s non-capital loss carry forwards will expire as noted in the table below:

Year of expiry		Canada				Australia
2044			1,357,347				-
2045			2,890,879
Indefinite			-				431,349
Total			4,248,226				431,349

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 2024-01-01
-Paragraph 81
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2024-03-27

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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.

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