| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Dec. 31, 2023 |
| Accounting Policies [Abstract] | |
| Basis of Accounting | a) Basis
of Accounting The
Companys financial statements have been prepared using the accrual method of accounting except for cash flow information. In the
opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position
and the results of operations for the periods presented have been reflected herein. |
| Cash and Cash Equivalents | b) Cash
and Cash Equivalents Cash
consists of cash on deposit with high quality, major financial institutions. For purposes of the balance sheets and statements
of cash flows, the Company considers all highly liquid debt instruments purchased with maturity of 90 days or less to be cash equivalents.
At December 31, 2023 and 2022, the Company had no items that were cash equivalents. |
| Foreign Currency Accounting | c) Foreign
Currency Accounting The
Companys functional currency is the U.S. dollar. Branch office activities are generally in Canadian dollars. Transactions
in Canadian currency are translated into U.S. dollars as follows:
i) monetary
items at the exchange rate prevailing at the balance sheet date;
ii) non-monetary
items at the historical exchange rate; and
iii) revenue
and expense items at the rate in effect of the date of transactions. Gains
and losses arising on the settlement of foreign currency denominated transactions or balances are recorded in the statements of operations. |
| Fair Value of Financial Instruments | d) Fair
Value of Financial Instruments ASC
820, Fair Value Measurement establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value. The
hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in
the market. These tiers include:
■ Level
1 – defined as observable inputs such as quoted prices in active markets;
■ Level
2 – defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
■ Level
3 – defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The
Companys financial instruments consist of cash, accounts payable and accrued liabilities and due to related parties. The Company
is not exposed to significant interest, currency or credit risks arising from these financial instruments. Pursuant to ASC 820, Fair
Value Measurement and ASC 825, Financial Instruments the fair value of cash is determined based on Level 1 inputs, which
consist of quoted prices in active markets for identical assets. The carrying value of accounts payable and accrued liabilities and due
to related parties approximates its fair value due to the short term maturity and would be considered a Level 3 measure of fair value. |
| Asset Retirement Obligations | e) Asset
Retirement Obligations The
Company has no asset retirement obligations, including environmental rehabilitation expenditures, which relate to an existing condition
caused by past operations. |
| Use of Estimates and Assumptions | f) Use
of Estimates and Assumptions The
preparation of financial statements, in conformity with GAAP, requires management to make estimates and assumptions that affect the amounts
reported in the financial statements and accompanying disclosures. By their nature, these estimates are subject to measurement
uncertainty and the effect on the financial statements of changes in such estimates in future periods could be significant. Significant
areas requiring managements estimates and assumptions are determining the fair value of transactions involving related parties
and common stock. Actual results may differ from the estimates. |
| Basic and Diluted Earnings Per Share | g) Basic
and Diluted Earnings Per Share The
Company reports basic earnings or loss per share in accordance with ASC 260, Earnings Per Share. Basic earnings per share is computed
by dividing net earnings available to common stockholders by the weighted average number of common shares outstanding during the period. The
Company uses the Treasury Stock method to estimate the dilutive impact of options, warrants and other dilutive instruments, if any. Where
the Company has generated net losses, the impact of including potential shares from outstanding options and warrants would be anti-dilutive
and therefore basic net loss per share is equal to diluted new loss per share. |
| Acquired In-Process Research and Development Expenses | h) Acquired
In-Process Research and Development Expenses Acquired
in-process research and development (IPR&D) expense includes the initial costs of IPR&D projects, acquired directly
in a transaction other than a business combination, that do not have an alternative future use and is expensed on acquisition. |
| Income Taxes | i) Income
Taxes The
Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740, Income Taxes. This
standard requires the use of an asset and liability approach for financial accounting and reporting on income taxes. If it
is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized. |
| Acquisitions | j) Acquisitions Business
combinations are accounted for using the acquisition method of accounting, which generally requires that assets acquired, including IPR&D
projects, and liabilities assumed be recorded at their fair values as of the acquisition date. Any excess of consideration over the fair
value of net assets acquired is recorded as goodwill. The determination of estimated fair value requires significant estimates and assumptions.
As a result, adjustments to the fair values of assets acquired and liabilities assumed within the measurement period, which may be up
to one year from the acquisition date, with the corresponding offset to goodwill. Transaction costs associated with business combinations
are expensed as they are incurred. When
it is determined net assets acquired do not meet the definition of a business combination under the acquisition method of accounting,
the transaction is accounted for as an acquisition of assets and, therefore, no goodwill is recorded and contingent consideration, such
as payments upon achievement of various developmental, regulatory and commercial milestones, generally are not recognized at the acquisition
date. In an asset acquisition, upfront payments allocated to IPR&D projects at the acquisition date and subsequent milestone payments
are expensed as incurred on the Statements of Operations unless there is an alternative future use. |
| Stock-Based Compensation | k) Stock-Based
Compensation Stock-based
compensation is accounted for in accordance with ASC 718 Compensation – Stock Compensation whereby a compensation charge based
on the fair value of the equity instruments issued, measured at the grant date, is recorded against earnings over the period during which
the employee is required to perform the services in exchange for the award (generally the vesting period). The
Company uses the Black-Scholes pricing model as a method for determining the estimated fair value for all stock options awarded to employees,
officers, directors and consultants. The expected term of the options is based upon an evaluation of historical and expected future exercise
behavior. The risk-free interest rate is based on rates published by the government for bonds with a maturity similar to the expected
remaining life of the options at the valuation date. Volatility is determined based upon historical volatility of the Companys
stock and adjusted if future volatility is expected to vary from historical experience. The dividend yield is assumed to be none as the
Company has not paid dividends nor does the Company anticipate paying any dividends in the foreseeable future. |
| Related Party Transactions | l) Related
Party Transactions In
accordance with ASC 850, Related Party Disclosures the Company discloses: the nature of the related party relationship(s) involved; a
description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods
for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions
on the financial statements; the dollar amounts of transactions for each of the periods for which income statements are presented and
the effects of any change in the method of establishing the terms from that used in the preceding period; and amounts due from or to
related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. |
| Recent Accounting Pronouncements | m) Recent
Accounting Pronouncements The
Company has implemented all applicable new accounting pronouncements that are in effect. Those pronouncements did not have any material
impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting
pronouncements that have been issued that might have a material impact on its financial position or results of operations. |
