| 9. | Income Taxes |
Income tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the years ended May 31, 2017 and 2016 as follows:
| For the year Ended | ||||||||
| May 31, 2017 | May 31, 2016 | |||||||
| Net (loss) income for the year before recovery of income taxes for the period | $ | (101,285 | ) | $ | (42,241 | ) | ||
| Statutory tax rate | 34 | % | 34 | % | ||||
| Expected income tax expense (recovery) expense | $ | (34,437 | ) | $ | (14,362 | ) | ||
| Non-deductible expenses | 735 | - | ||||||
| Change in valuation allowance | 33,702 | (14,362 | ) | |||||
| Recovery of income taxes | $ | - | $ | - | ||||
The following deferred tax assets have not been recognized. Deferred tax reflects the tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities and consisted of the following:
| May 31, 2017 | May 31, 2016 | |||||||
| Net operating losses | $ | 141,365 | $ | 42,241 | ||||
| Valuation allowance | (141,365 | ) | (42,241 | ) | ||||
| $ | - | $ | - | |||||
The Company has net operating losses generated approximately $141,365 for income tax purposes in the year which expire starting in 2037.