| Income tax expense and recovery |
| | December 31, 2022 | | | December 31, 2021 | | Net income (loss) | | $ | (49,273 | ) | | $ | 59,545 | | | | | | | | | | | Statutory and effective tax rate | | | 21 | % | | | 21 | % | Income tax expense (recovery) at the effective rate | | | (10,300 | ) | | | 12,500 | | Permanent adjustment | | | | | | | (23,600 | ) | Tax benefit (liability) deferred | | | 10,300 | | | | 11,100 | | Income tax expense (recovery) | | $ | - | | | $ | - | | | | | | | | | | | | | December 31, 2022 | | | December 31, 2021 | | Tax losses carried forward | | $ | 149,125 | | | $ | 99,852 | | | | | | | | | | | Statutory and effective tax rate | | | 21 | % | | | 21 | % | Deferred tax asset | | | 31,300 | | | | 21,000 | | Valuation allowance | | | (31,300 | ) | | | (21,000 | ) | Net deferred asset | | $ | - | | | $ | - | |
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