| 8. | INCOME TAXES |
A reconciliation of income tax expense to the amount computed at the statutory rate is as follows:
| 2017 | 2016 | |||||||
| Net loss for the year | $ | (19,302 | ) | $ | (29,683 | ) | ||
| Statutory tax rate | 34.00 | % | 34.00 | % | ||||
| Computed expected (benefit) income taxes | (6,563 | ) | (10,092 | ) | ||||
| Change in estimates | 3,550 | - | ||||||
| Income tax benefit not recognized | 3,012 | 10,092 | ||||||
| $ | - | $ | - | |||||
Significant components of deferred income tax assets are as follows:
| 2017 | 2016 | |||||||
| Operating losses carried forward | $ | 210,000 | $ | 204,000 | ||||
| Valuation allowance | (210,000 | ) | (204,000 | ) | ||||
| $ | - | $ | - | |||||
The Company has incurred operating losses of approximately $620,000 which, if unutilized, will expire through to 2037. Future tax benefits, which may arise as a result of these losses, have not been recognized in these financial statements, and have been offset by a valuation allowance. The following table lists the fiscal year in which the loss was incurred and the expiration date of the operating loss carry forwards:
| Amount | Expiration Date | |||||||
| 37,000 | 2027 | |||||||
| 68,000 | 2028 | |||||||
| 22,000 | 2029 | |||||||
| 13,000 | 2030 | |||||||
| 88,000 | 2031 | |||||||
| 107,000 | 2032 | |||||||
| 125,000 | 2033 | |||||||
| 54,000 | 2034 | |||||||
| 57,000 | 2035 | |||||||
| 30,000 | 2036 | |||||||
| 19,000 | 2037 | |||||||
| Total income tax operating loss carry forward | 620,000 | |||||||