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Income taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2025 and 2024, are presented below:

Schedule of Effective Income Tax Rate Reconciliation  

		2025				2024				2023
Income (loss) for the year before tax			430,949				511,720				(2,038,034	)
Expected tax expense (recovery)		$	123,341			$	138,164			$	(550,269	)
Change in statutory, foreign tax, foreign exchange rates and other			(158,538	)			(184,459	)			183,916
Permanent differences			125,175				103,865				140,572
Impact of SRED and ITC due to rate differences			(504,153	)			-				-
Adjustment to prior years provision versus statutory tax returns			(73,796	)			(911	)			(26,902	)
Change in unrecognized deductible temporary differences			462,103				101,921				226,705
Current income tax (recovery) expense		$	(25,868	)		$	158,580			$	(25,978	)
Deferred income tax expense (recovery)			-				-				-
Total income tax (recovery) expense		$	(25,868	)		$	158,580			$	(25,978	)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2025 and 2024 are presented below:

Schedule of Deferred Tax Assets and Liabilities  

		2025				2024
Deferred tax (liabilities) assets:
Non-capital loss carry forwards		$	249,290			$	312,261
Equipment			1,178				(1,066	)
Intangible assets			(23,836	)			(44,266	)
Investment tax credit			480,853				-
Other			185,352				176,752
Deferred tax assets gross			892,837				443,681
Unrecognized deferred tax assets			(892,837	)			(443,681	)
Total deferred tax (liability) asset		$	-			$	-

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- References

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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

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- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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