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INCOME TAXES
 12 Months Ended
Aug. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES [Text Block]

6. INCOME TAXES

The Company is subject to United States federal and state income taxes at an approximate rate of 21.0% and to Canadian federal and British Columbia provincial taxes in Canada at an approximate rate of 27.0%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company's income tax expense is as follows:

    2025     2024  
Tax (recovery) at U.S. statutory rates $ (134,000 ) $ 23,000  
Permanent differences   5,000     13,000  
Effect of higher foreign tax rates in Canada   (66,000 )   48,000  
Foreign exchange and other adjustments   110,000     (11,000 )
Change in valuation allowance   85,000     (73,000 )
Provision for income taxes $ -   $ -  

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company has recognized a valuation allowance for those deferred tax assets for which realization is not likely to occur.

Significant components of the Company's deferred tax assets as of August 31, 2025 and 2024 are as follows:

    2025     2024  
Deferred tax assets            
Net operating loss carry forwards $ 585,000   $ 978,000  
Excess of book over tax depreciation   719,000     1,096,000  
Tax credit carry forwards   540,000     615,000  
Total deferred tax assets   1,844,000     2,689,000  
Valuation allowance   (1,844,000 )   (2,689,000 )
Net deferred tax assets $ -   $ -  

Net income (loss) before income tax by geographic region is as follows:

    2025     2024  
United States $ 461,096   $ (647,462 )
Canada   (1,098,973 )   759,220  
Total $ (637,877 ) $ 111,758  

If not utilized to reduce future taxable income, the Company's net operating loss carry forwards will expire as follows:

    2025 and
thereafter 		 
United States $ 2,486,715  
Canada   232,522  
Total $ 2,719,237  

If not utilized to reduce future taxes payable, the Company's investment and other tax credit carry forwards will expire as follows:

    2032 and
thereafter		  
United States $ -  
Canada   740,293  
Total $ 2,080,758