10.   Sales Tax Recoverable

As of December 31, 2025, the Company had $67,256 of gross sales tax recoverable compared to $59,469 as of December 31, 2024 while the Company had $nil of gross sales tax payable as of December 31, 2025.

Recoverable is due to the sales tax paid by the Company on expenses incurred during the year which are recoverable from the government while payable is due to the sales tax received (after deducting sales tax paid on expenses incurred by the Company) during the year which are payable from the government due to sales conducted by the Joint Venture.

The Company has recorded $6,750 of allowance as of December 31, 2025 (December 31, 2024: $5,795).