Restatements [Text Block] | 9. The Company determined that a consultant has been acting in a similar capacity to, and has responsibilities normally associated with, that of an executive officer irrespective of his role as a consultant. Accordingly, the Company has reclassified amounts owing to Mr. Bruce Costerd and Texada Consulting Inc., a private company controlled by Mr. Costerd (collectively "Texada"). The Company concluded that the impact of reclassifying the amounts owed to Texada was materially different from its previously reported results. As a result, the Company is restating its consolidated financial statements for the periods impacted. The following financial tables reconcile the previously reported amounts to the restated amounts for each consolidated financial statement. The tables below sets forth changes to the balance sheets: August 31, 2021 As Previously Adjustments As Restated ASSETS Total Assets 12,349 12,349 LIABILITIES AND STOCKHOLDERS' DEFICIT Current Liabilities Accounts payable and accrued liabilities 257,308 (129,369 ) 127,939 Short term debt - related parties (Note 3) 90,851 129,369 220,220 Total Liabilities 348,159 348,159 Total Stockholders' Deficit (335,810 ) (335,810 ) Total Liabilities and Stockholders' Deficit 12,349 12,349 May 31, 2021 As Previously Adjustments As Restated ASSETS Total Assets 18,424 18,424 LIABILITIES AND STOCKHOLDERS' DEFICIT Current Liabilities Accounts payable and accrued liabilities 244,936 (118,478 ) 126,458 Short term debt - related parties (Note 3) 90,520 118,478 208,998 Total Liabilities 335,456 335,456 Total Stockholders' Deficit (317,032 ) (317,032 ) Total Liabilities and Stockholders' Deficit 18,424 18,424 The tables below sets forth changes to the statement of cash flows: Three months ended August 31, 2021 As Previously Adjustments As Restated Operating Activities Net loss (54,995 ) (54,995 ) Changes in operating assets and liabilities Other receivable (1,522 ) (1,522 ) Prepaid expenses (1,438 ) (1,438 ) Accounts payable 12,372 (10,891 ) 1,481 Accounts payable - related parties 331 10,891 11,222 Net Cash Used in Operating Activities (45,252 ) (45,252 ) Net Cash Provided by Financing Activities 36,217 36,217 Increase in Cash (9,035 ) (9,035 ) Cash, Beginning of Year 9,111 9,111 Cash, End of Year 76 76 Three months ended August 31, 2020 As Previously Reported Adjustments As Restated Operating Activities Net loss (36,862 ) (36,862 ) Changes in operating assets and liabilities Other receivable 336 336 Accounts payable 21,871 (25,118 ) (3,247 ) Accounts payable - related parties 11,555 25,118 36,673 Net Cash Used in Operating Activities (3,100 ) (3,100 ) Net Cash Provided by Financing Activities - - Increase in Cash (3,100 ) (3,100 ) Cash, Beginning of Year 3,177 3,177 Cash, End of Year 77 77 |