Quest Water Global (QWTR) 10-K 15 May 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	May 12, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-168895
Entity Registrant Name	QUEST WATER GLOBAL, INC.
Entity Central Index Key	0001487091
Entity Tax Identification Number	27-1994359
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	Suite 209 – 828 Harbourside Drive
Entity Address, City or Town	North Vancouver
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V7P 3R9
City Area Code	888
Local Phone Number	897-5536
Title of 12(g) Security	Common stock, $0.000001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 4,980,031.73
Entity Common Stock, Shares Outstanding		131,903,029
ICFR Auditor Attestation Flag	false
Auditor Firm ID	1212
Auditor Name	K. R. MARGETSON LTD
Auditor Location	North Vancouver BC

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash		$ 4,227
Prepaid expenses	1,094
Total current assets	1,094	4,227
Equipment, net (Note 4)	1,167
Total assets	2,261	4,227
Current liabilities
Accounts payable and accrued liabilities	37,698	15,100
Due to related company, restated (Note 3 and 10)	49,841	71,200
Due to related parties (Note 5)	1,153,613	3,632,758
Investment in partnership, restated (Note 4 and 10)	33,980	13,367
Total liabilities	1,275,132	3,732,425
Stockholders’ deficit
Preferred stock, 5,000,000 shares authorized, $0.000001 par value 2 shares issued and outstanding	1	1
Common stock, 500,000,000 shares authorized, $0.000001 par value 131,903,029 issued and outstanding (December 31, 2021 – 85,164,569)	129	85
Additional paid-in capital	10,000,351	6,332,748
Deficit, restated (Note 10)	(11,273,352)	(10,061,032)
Total stockholders’ deficit	(1,272,871)	(3,728,198)
Total liabilities and stockholders’ deficit	$ 2,261	$ 4,227

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares issued	2	2
Preferred stock, shares outstanding	2	2
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares issued	131,903,029	85,164,569
Common stock, shares outstanding	131,903,029	85,164,569

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Sales, restated (Note 10)
Cost of goods sold, restated (Note 10)
Gross profit
Expenses
Automotive	10,050	8,824
Consulting fees		771
Depreciation	333
Management fees	450,000	430,000
Office and miscellaneous	3,491	7,162
Professional fees	51,874	46,777
Rent	21,000	21,000
Telephone	3,280	2,932
Transfer agent and filing fees	22,033	7,120
Stock-based compensation	629,647
Total expenses	1,191,707	524,586
Loss before other income (expense), restated (Note 10)	(1,191,707)	(524,586)
Other income (expense)
Decrease in equity of investment in partnership, restated (Note 10)	(20,613)	(20,587)
Reversal of accounts payable		50,306
Forgiveness of debt		175,000
Net loss and comprehensive loss, restated (Note 10)	$ (1,212,320)	$ (319,867)
Net loss per share, basic and diluted	$ (0.011)	$ (0.004)
Weighted average number of shares outstanding, basic and diluted	105,908,762	85,164,569

Consolidated Statements of Stoc

Consolidated Statements of Stockholder's Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 1	$ 85	$ 6,332,748	$ (9,741,165)	$ (3,408,331)
Beginning balance, shares at Dec. 31, 2020	2	85,164,569
Stock based compensation
Net loss for the year, as restated (Note 10)				(319,867)	(319,867)
Balance, December 31, 2021,as restated (Note 10) at Dec. 31, 2021	$ 1	$ 85	6,332,748	(10,061,032)	(3,728,198)
Ending balance, shares at Dec. 31, 2021	2	85,164,569
Shares issued for debt at $0.065		$ 44	3,037,956		3,038,000
Shares issued for debt, shares		43,738,460
Stock based compensation			629,647		629,647
Net loss for the year, as restated (Note 10)				(1,212,320)	(1,212,320)
Balance, December 31, 2021,as restated (Note 10) at Dec. 31, 2022	$ 1	$ 129	$ 10,000,351	$ (11,273,352)	$ (1,272,871)
Ending balance, shares at Dec. 31, 2022	2	131,903,029

Consolidated Statements of St_2

Consolidated Statements of Stockholder's Deficit (Parenthetical)	Dec. 31, 2022 $ / shares
Statement of Stockholders' Equity [Abstract]
Share price	$ 0.065

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Activities:
Net loss for the year	$ (1,212,320)	$ (319,867)
Decrease in equity of investment	20,613	20,587
Stock based compensation	629,647
Depreciation	333
Reversal of accounts payable		(50,306)
Forgiveness of debt		(175,000)
Changes in operating assets and liabilities:
Prepaid expenses	(1,094)
Accounts payable and accrued liabilities	22,598	(3,815)
Due to related company	(21,359)	(112,764)
Unbilled costs		112,724
Net cash used in operating activities	(561,582)	(528,441)
Cash flows from investing activities:
Equipment purchases	(1,500)
Net cash used in investing activities	(1,500)
Cash flows from financing activities
Advances from related parties	558,855	527,953
Net cash provided by financing activities	558,855	527,953
Change in cash	(4,227)	(488)
Cash, beginning of year	4,227	4,715
Cash, end of year		4,227
Supplemental disclosures:
Interest paid
Income tax paid

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - Officer [Member]	Jul. 31, 2022 USD ($) shares
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Share issued to officers | shares	43,738,460
Non cash stock issued	$ 3,038,000
Increase in shares value	44
Increase in additional paid in capital	$ 3,037,956

Nature of Operations and Contin

Nature of Operations and Continuance of Business	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Quest Water Global, Inc. (the “Company”) was incorporated on February 25, 2010, under the laws of the State of Delaware. The Company is an innovative water technology company that provides solutions to water scarce regions. The Company’s operations to date have been limited primarily to capital formation, organization, and development of its business plan. These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at December 31, 2022, the Company has a working capital deficiency of $ 1,274,038 1,153,613 11,273,352

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Basis of Presentation and Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in US dollars. These consolidated financial statements include the accounts of the Company; the Company’s wholly-owned subsidiaries Quest Water Solutions, Inc., a company incorporated under the laws of the State of Nevada (“Quest Nevada”), and AQUAtap Global, Inc., a company incorporated under the laws of the State of Wyoming; and Quest Nevada’s wholly-owned subsidiary, Quest Water Solutions Inc., a company incorporated under the laws of the Province of British Columbia, Canada. All inter-company balances and transactions have been eliminated on consolidation. (b) Use of Estimates The preparation of these consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. (c) Foreign Currency Translation The Company’s functional currency is US dollars. Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into US dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in income. The Company’s integrated foreign subsidiaries are financially or operationally dependent on the Company. The Company uses the temporal method to translate the accounts of its integrated operations into US dollars. Monetary assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period, except for amortization, which is translated on the same basis as the related asset. The resulting exchange gains or losses are recognized in income. (d) Financial Instruments and Fair Value Measures ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are no observable inputs to the valuation methodology that are relevant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, accounts payable, accrued liabilities, convertible notes payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. (e) Investments The Company accounts for its investments in other entities by following ASC 323, Investments, “Equity Method and Joint Ventures”, whereby equity investments of 20% or greater but less than control are accounted for using the equity method. Under this method, the carrying cost is initially recorded at cost and then increased or decreased by recording its percentage of gain or loss in its statement of operations and a corresponding charge or credit to the carrying value of the asset. Should the Company exercise significant influence, the investment might be accounted for as a variable interest entity which would require consolidation and recognition of a non-controlling interest. (f) Convertible Notes Payable The Company follow ASC 470-20, “Debt with Conversion and Other Options”, when accounting for the issuance of convertible notes. ASC 470-20 requires the entity to recognize the intrinsic value of embedded beneficial conversion features at the time of issuance by recording an increase in additional paid in capital and reducing the face value of the debt. This debt is accreted over its term by charging other expense on the statement of operations. (g) Revenue Recognition Under ASC 606, “Revenue from Contracts with Customers ” Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Revenue Service Type The Company has one revenue source – sale of water technology equipment. The Company recognizes revenue for goods transferred at a point in time. (h) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to, the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. (i) Loss Per Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share”, which requires presentation of both basic and diluted loss per share (“LPS”) on the face of the income statement. Basic LPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted LPS gives effect to all dilutive potential common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted LPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted LPS excludes all dilutive potential shares if their effect is anti-dilutive. (j) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2022 and 2021, the Company did no (k) Comprehensive Loss ASC 220, “Comprehensive Income”, establishes standards for the reporting and presentation of comprehensive income (loss) and its components in the financial statements. As at December 31, 2022 and 2021, the Company had no items representing comprehensive income or loss. (l) Correction of an error in previously issued financial statement The Company follows ASC Topic 250, Accounting changes and error corrections (m) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and 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.

Investment In and Due to Relate

Investment In and Due to Related Company	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Investment In and Due to Related Company	3. Investment In and Due to Related Company During the year ended December 31, 2019, the Company invested $ 7,600 38

Equipment

Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Equipment	4. Equipment Equipment is amortized over its useful life. Schedule of Property and Equipment Cost Depreciation Net Computer 3 years $ 1,500 $ 333 $ 1,167

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	5. Related Party Transactions (a) As at December 31, 2022, a total of $ 490,714 1,703,755 (b) As at December 31, 2022, a total of $ 662,899 1,929,003 (c) For the year ended December 31, 2022, the Company incurred a total of $ 450,000 430,000 (d) For the year ended December 31, 2022, the Company incurred $ 21,000 21,000 (e) On July 22, 2022, the Company converted an aggregate of $ 3,038,000 46,738,460 0.065

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Common Stock	6. Common Stock On July 21, 2022 the authorized capital of the Company was increased from 95,000,000 500,000,000 0.000001 On July 22, 2022, the Company converted an aggregate of $ 3,038,000 46,738,460 0.065 At December 31, 2022, the Company had 131,903,029 85,164,569

Share Based Payments

Share Based Payments	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share Based Payments	7. Share Based Payments Stock Options The Company adopted a stock option plan in May 2012 (the “Plan”) under which it is authorized to grant options to directors, officers, employees and consultants enabling them to acquire up to a maximum of 10 10 Stock option transactions are summarized as follows: Summary of Stock Option Activity Number of Weighted Average Options Exercise Price Balance, December 31, 2021 - $ - Granted 8,500,000 0.10 Rescinded (2,200,000 ) 0.10 Exercised - - Balance, December 31, 2022 6,300,000 $ 0.10 Exercisable at December 31, 2022 6,300,000 $ 0.10 The options outstanding and exercisable at December 31, 2022 were granted effective July 20, 2022 and have a 5 0.10 4.50 During the year ended December 31, 2022, the Company recognized stock-based payment expense of $ 629,647 2,200,000 5 years 306.67 0 3.17

Operating Segment

Operating Segment	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Operating Segment	8. Operating Segment The Company has only one operating segment, that being the construction and distribution of water equipment that provides drinking water to areas of the world where water and/or infrastructure is scarce. Currently the only customer is a related company in the Democratic Republic of Congo.

Reversal of Accounts Payable

Reversal of Accounts Payable	12 Months Ended
	Dec. 31, 2022
Reversal Of Accounts Payable
Reversal of Accounts Payable	9. Reversal of Accounts Payable In the years prior to December 31, 2021, certain unsecured creditors of the Company lost the ability to enforce the collection of debts through legal means under applicable statutes of limitation. During the year ended December 31, 2021, recognizing that it was unlikely these creditors would be paid, the Company reversed previously recorded accounts payable of $ 50,206

Correction of Previously Issued

Correction of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Correction of Previously Issued Financial Statements	10. Correction of Previously Issued Financial Statements (a) For the year ended December 31, 2021, the Company recorded a sale of $ 150,000 , recognizing a gross profit of $ 37,236 on the transaction. However, during the year ended December 31, 2022, it was determined that the sale did not complete, and these financial statements retroactively correct this error, reversing the sale and the gain with the offsetting entry to intercompany debt. (b) Additionally, it was previously reported that AQUAtap had no income for the year ended December 31, 2021. This information was determined to be inaccurate, as there was a loss of $ 55,176 . The Company’s portion of this loss, $ 20,587 , has also been retroactively recorded on these financial statements with a charge to operations and a corresponding decrease in the equity of the investment. These errors resulted in retroactive changes to the following statements for the year ended December 31, 2021: Consolidated Balance Sheet Schedule of Consolidated Balance Sheet Previously Adjustment As $ $ $ Assets Investment 7,220 (b) (20,587 ) (13,367 ) Liabilities Due to related company 33,964 (a) 37,236 71,200 Deficit (10,003,209 ) (a)(b) (57,823 ) (10,061,032 ) Consolidated Statements of Operation and Comprehensive loss Schedule of Statement of Operations and Comprehensive Loss Previously Adjustment As $ $ $ Sales 150,000 (a) (150,000 ) - Cost of sales 112,764 (a) (112,764 ) - Gross profit 37,236 (a) (37,236 ) - Loss before other income (expense) (487,350 ) (a) (37,236 ) (524,586 ) Other income (expense) Decrease in equity of investment - (b) (20,587 ) (20,587 ) Net Loss and comprehensive loss (262,044 ) (a)(b) (57,823 )) (319,867 ) Consolidated Statements of Stockholders’ Deficit Schedule of Stockholders’ Deficit Previously Adjustment As $ $ $ Net loss for the year ended (262,044 ) (a)(b) (57,826 ) (319,867 ) Deficit, end of year, December 31, (10,003,209 ) (a)(b) (57,826 ) (10,061,032 ) C onsolidated Statements of Cash flows Schedule of Condensed Cash Flows Previously Adjustment As $ $ $ Net loss for the year ended (262,044 ) (a)(b) (57,826 ) (319,867 ) Decrease in equity of investment - (b) (20,587 ) (20,587 ) Changes in operating assets and liabilities Due to related company (150,000 ) (a) 37,236 (112,764 )

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The Company is subject to US federal and state income taxes at a rate of 21 27 Schedule of Components of Income Tax Expense 2022$ 2021$ Net loss per financial statements (1,212,320 ) (319,867 ) Income tax recovery at statutory rate (255,000 ) (67,000 ) Impact of different foreign statutory rates on earnings of subsidiaries (30,000 ) (24,000 ) Permanent differences 137,000 - True-up prior year differences (15,000 ) Increase in unrecognized tax benefits 148,000 106,000 Provision for income taxes – – The significant components of deferred income tax assets and liabilities as at December 31, 2022 and 2021 are as follows: Schedule of Deferred Income Tax Assets and Liabilities 2022$ 2021$ Net operating losses carried forward 1,304,000 1,156,000 Valuation allowance (1,304,000 ) (1,156,000 ) Net deferred income tax asset – – The Company is in arrears on filing its statutory corporate income tax returns and the amounts presented above are based on estimates. The actual losses available could differ from these estimates. The Company’s carry-forward losses that may be applied to future Canadian income taxes expire as follows: Schedule of Carry-forward Losses Expiring in 2038- $ 272,000 2039- $ 546,000 2040- $ 457,000 2041- $ 479,000 2042- $ 499,000 The Company losses that may be applied to future US income taxes expire as follows: Expiring in 2032- $ 2,780,000 2033- $ 202,000 2034- $ 260,000 There are another $ 75,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	(a) Basis of Presentation and Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in US dollars. These consolidated financial statements include the accounts of the Company; the Company’s wholly-owned subsidiaries Quest Water Solutions, Inc., a company incorporated under the laws of the State of Nevada (“Quest Nevada”), and AQUAtap Global, Inc., a company incorporated under the laws of the State of Wyoming; and Quest Nevada’s wholly-owned subsidiary, Quest Water Solutions Inc., a company incorporated under the laws of the Province of British Columbia, Canada. All inter-company balances and transactions have been eliminated on consolidation.
Use of Estimates	(b) Use of Estimates The preparation of these consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Foreign Currency Translation	(c) Foreign Currency Translation The Company’s functional currency is US dollars. Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into US dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in income. The Company’s integrated foreign subsidiaries are financially or operationally dependent on the Company. The Company uses the temporal method to translate the accounts of its integrated operations into US dollars. Monetary assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period, except for amortization, which is translated on the same basis as the related asset. The resulting exchange gains or losses are recognized in income.
Financial Instruments and Fair Value Measures	(d) Financial Instruments and Fair Value Measures ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are no observable inputs to the valuation methodology that are relevant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, accounts payable, accrued liabilities, convertible notes payable, and amounts due to related parties. Pursuant to ASC 820, the fair value of cash is determined based on “Level 1” inputs. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
Investments	(e) Investments The Company accounts for its investments in other entities by following ASC 323, Investments, “Equity Method and Joint Ventures”, whereby equity investments of 20% or greater but less than control are accounted for using the equity method. Under this method, the carrying cost is initially recorded at cost and then increased or decreased by recording its percentage of gain or loss in its statement of operations and a corresponding charge or credit to the carrying value of the asset. Should the Company exercise significant influence, the investment might be accounted for as a variable interest entity which would require consolidation and recognition of a non-controlling interest.
Convertible Notes Payable	(f) Convertible Notes Payable The Company follow ASC 470-20, “Debt with Conversion and Other Options”, when accounting for the issuance of convertible notes. ASC 470-20 requires the entity to recognize the intrinsic value of embedded beneficial conversion features at the time of issuance by recording an increase in additional paid in capital and reducing the face value of the debt. This debt is accreted over its term by charging other expense on the statement of operations.
Revenue Recognition	(g) Revenue Recognition Under ASC 606, “Revenue from Contracts with Customers ” Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Revenue Service Type The Company has one revenue source – sale of water technology equipment. The Company recognizes revenue for goods transferred at a point in time.
Stock-based Compensation	(h) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to, the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.
Loss Per Share	(i) Loss Per Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share”, which requires presentation of both basic and diluted loss per share (“LPS”) on the face of the income statement. Basic LPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted LPS gives effect to all dilutive potential common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted LPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted LPS excludes all dilutive potential shares if their effect is anti-dilutive.
Income Taxes	(j) Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2022 and 2021, the Company did no
Comprehensive Loss	(k) Comprehensive Loss ASC 220, “Comprehensive Income”, establishes standards for the reporting and presentation of comprehensive income (loss) and its components in the financial statements. As at December 31, 2022 and 2021, the Company had no items representing comprehensive income or loss.
Correction of an error in previously issued financial statement	(l) Correction of an error in previously issued financial statement The Company follows ASC Topic 250, Accounting changes and error corrections
Recent Accounting Pronouncements	(m) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and 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.

Equipment (Tables)

Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Equipment is amortized over its useful life. Schedule of Property and Equipment Cost Depreciation Net Computer 3 years $ 1,500 $ 333 $ 1,167

Share Based Payments (Tables)

Share Based Payments (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Stock Option Activity	Stock option transactions are summarized as follows: Summary of Stock Option Activity Number of Weighted Average Options Exercise Price Balance, December 31, 2021 - $ - Granted 8,500,000 0.10 Rescinded (2,200,000 ) 0.10 Exercised - - Balance, December 31, 2022 6,300,000 $ 0.10 Exercisable at December 31, 2022 6,300,000 $ 0.10

Correction of Previously Issu_2

Correction of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Schedule of Consolidated Balance Sheet	Consolidated Balance Sheet Schedule of Consolidated Balance Sheet Previously Adjustment As $ $ $ Assets Investment 7,220 (b) (20,587 ) (13,367 ) Liabilities Due to related company 33,964 (a) 37,236 71,200 Deficit (10,003,209 ) (a)(b) (57,823 ) (10,061,032 )
Schedule of Statement of Operations and Comprehensive Loss	Consolidated Statements of Operation and Comprehensive loss Schedule of Statement of Operations and Comprehensive Loss Previously Adjustment As $ $ $ Sales 150,000 (a) (150,000 ) - Cost of sales 112,764 (a) (112,764 ) - Gross profit 37,236 (a) (37,236 ) - Loss before other income (expense) (487,350 ) (a) (37,236 ) (524,586 ) Other income (expense) Decrease in equity of investment - (b) (20,587 ) (20,587 ) Net Loss and comprehensive loss (262,044 ) (a)(b) (57,823 )) (319,867 )
Schedule of Stockholders’ Deficit	Consolidated Statements of Stockholders’ Deficit Schedule of Stockholders’ Deficit Previously Adjustment As $ $ $ Net loss for the year ended (262,044 ) (a)(b) (57,826 ) (319,867 ) Deficit, end of year, December 31, (10,003,209 ) (a)(b) (57,826 ) (10,061,032 )
Schedule of Condensed Cash Flows	C onsolidated Statements of Cash flows Schedule of Condensed Cash Flows Previously Adjustment As $ $ $ Net loss for the year ended (262,044 ) (a)(b) (57,826 ) (319,867 ) Decrease in equity of investment - (b) (20,587 ) (20,587 ) Changes in operating assets and liabilities Due to related company (150,000 ) (a) 37,236 (112,764 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense	Schedule of Components of Income Tax Expense 2022$ 2021$ Net loss per financial statements (1,212,320 ) (319,867 ) Income tax recovery at statutory rate (255,000 ) (67,000 ) Impact of different foreign statutory rates on earnings of subsidiaries (30,000 ) (24,000 ) Permanent differences 137,000 - True-up prior year differences (15,000 ) Increase in unrecognized tax benefits 148,000 106,000 Provision for income taxes – –
Schedule of Deferred Income Tax Assets and Liabilities	The significant components of deferred income tax assets and liabilities as at December 31, 2022 and 2021 are as follows: Schedule of Deferred Income Tax Assets and Liabilities 2022$ 2021$ Net operating losses carried forward 1,304,000 1,156,000 Valuation allowance (1,304,000 ) (1,156,000 ) Net deferred income tax asset – –
Schedule of Carry-forward Losses	The Company’s carry-forward losses that may be applied to future Canadian income taxes expire as follows: Schedule of Carry-forward Losses Expiring in 2038- $ 272,000 2039- $ 546,000 2040- $ 457,000 2041- $ 479,000 2042- $ 499,000 The Company losses that may be applied to future US income taxes expire as follows: Expiring in 2032- $ 2,780,000 2033- $ 202,000 2034- $ 260,000

Nature of Operations and Cont_2

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficiency	$ 1,274,038
Liability of principal stockholders	1,153,613
Accumulated deficit	$ 11,273,352	$ 10,061,032

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Uncertain tax positions	$ 0	$ 0

Investment In and Due to Rela_2

Investment In and Due to Related Company (Details Narrative)	Dec. 31, 2019 USD ($)
AQUAtap [Member]
Equity method investment, ownership percentage	38%
AQUAtap [Member]
Investments	$ 7,600

Schedule of Property and Equipm

Schedule of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Property, Plant and Equipment [Line Items]
Equipment, cost	$ 1,500
Equipment, depreciation	333
Equipment, net	$ 1,167
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Equipment, Useful Life	3 years

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		12 Months Ended
	Jul. 22, 2022	Dec. 31, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to related parties		$ 1,153,613	$ 3,632,758
Management fee		450,000	430,000
Shares issued, price per share	$ 0.065
President [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to related parties		490,714	1,703,755
Vice President [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due to related parties		662,899	1,929,003
Payment of rent		21,000	21,000
Issuance of value during period	$ 3,038,000
Issuance of shares during period	46,738,460
President and Vice President [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Management fee		$ 450,000	$ 430,000

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	Jul. 22, 2022	Dec. 31, 2022	Jul. 21, 2022	Jul. 20, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Authorized share of common stock		500,000,000	500,000,000	95,000,000	500,000,000
Common stock, par value		$ 0.000001	$ 0.000001		$ 0.000001
Shares issued, price per share	$ 0.065
Common stock, shares outstanding		131,903,029			85,164,569
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares outstanding		131,903,029			85,164,569
Vice President [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Converted of aggregated debt, value	$ 3,038,000
Issuance of shares during period	46,738,460

Summary of Stock Option Activit

Summary of Stock Option Activity (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-Based Payment Arrangement [Abstract]
Number of options outstanding, beginning balance | shares
Weighted average exercise price, beginning | $ / shares
Number of options outstanding, granted | shares	8,500,000
Weighted average exercise price, granted | $ / shares	$ 0.10
Number of options outstanding, rescinded | shares	(2,200,000)
Weighted average exercise price, rescinded | $ / shares	$ 0.10
Number of options outstanding, exercised | shares
Weighted average exercise price, exercised | $ / shares
Number of options outstanding, ending balance | shares	6,300,000
Weighted average exercise price, Ending | $ / shares	$ 0.10
Number of options exercisable | shares	6,300,000
Weighted average exercise price, exercisable | $ / shares	$ 0.10

Share Based Payments (Details N

Share Based Payments (Details Narrative) - USD ($)		12 Months Ended
	Jul. 20, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Issued and outstanding common stock percentage		10%
Option granted maximum term years		10 years
Remaining life	5 years	4 years 6 months
Exercise price		$ 0.10
Stock based payment expense		$ 629,647
Options rescinded		2,200,000
Expected life		5 years
Annualized volatility		306.67%
Dividend rate		0%
Risk free discount rate		3.17%

Reversal of Accounts Payable (D

Reversal of Accounts Payable (Details Narrative)	Dec. 31, 2021 USD ($)
Reversal Of Accounts Payable
Reversal of accounts payable	$ 50,206

Schedule of Consolidated Balanc

Schedule of Consolidated Balance Sheet (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Assets
Investment		$ (13,367)
Liabilities
Due to related company	$ 49,841	71,200
Deficit	$ (11,273,352)	(10,061,032)
Previously Reported [Member]
Assets
Investment		7,220
Liabilities
Due to related company		33,964
Deficit		(10,003,209)
Revision of Prior Period, Adjustment [Member]
Assets
Investment		(20,587)
Liabilities
Due to related company		37,236
Deficit		$ (57,823)

Schedule of Statement of Operat

Schedule of Statement of Operations and Comprehensive Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Sales
Cost of sales
Gross profit
Loss before other income (expense)	(1,191,707)	(524,586)
Other income (expense)
Decrease in equity of investment in partnership	$ (20,613)	(20,587)
Net Loss and comprehensive loss		(319,867)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Sales		150,000
Cost of sales		112,764
Gross profit		37,236
Loss before other income (expense)		(487,350)
Other income (expense)
Decrease in equity of investment in partnership
Net Loss and comprehensive loss		(262,044)
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Sales		(150,000)
Cost of sales		(112,764)
Gross profit		(37,236)
Loss before other income (expense)		(37,236)
Other income (expense)
Decrease in equity of investment in partnership		(20,587)
Net Loss and comprehensive loss		$ (57,823)

Schedule of Stockholders_ Defic

Schedule of Stockholders’ Deficit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021	$ (1,212,320)	$ (319,867)
Deficit, end of year, December 31, 2021	(1,272,871)	(3,728,198)	$ (3,408,331)
Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021	(1,212,320)	(319,867)
Deficit, end of year, December 31, 2021	(11,273,352)	(10,061,032)	$ (9,741,165)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021		(262,044)
Previously Reported [Member] | Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deficit, end of year, December 31, 2021		(10,003,209)
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021	$ 55,176	(57,826)
Revision of Prior Period, Adjustment [Member] | Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deficit, end of year, December 31, 2021		$ (57,826)

Schedule of Condensed Cash Flow

Schedule of Condensed Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021	$ (1,212,320)	$ (319,867)
Decrease in equity of investment in partnership	(20,613)	(20,587)
Changes in operating assets and liabilities
Due to related company		(112,764)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021		(262,044)
Decrease in equity of investment in partnership
Changes in operating assets and liabilities
Due to related company		(150,000)
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year ended December 31, 2021	$ 55,176	(57,826)
Decrease in equity of investment in partnership		(20,587)
Changes in operating assets and liabilities
Due to related company		$ 37,236

Correction of Previously Issu_3

Correction of Previously Issued Financial Statements (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Gross Profit
Net loss for the year, as restated (Note 10)	(1,212,320)	(319,867)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stock Issued During Period, Value, New Issues		150,000
Gross Profit		37,236
Net loss for the year, as restated (Note 10)		(262,044)
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Gross Profit		(37,236)
Net loss for the year, as restated (Note 10)	55,176	$ (57,826)
Revision of Prior Period, Adjustment [Member] | Quest Water Global Inc [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss for the year, as restated (Note 10)	$ 20,587

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net loss for the year, as restated (Note 10)	$ (1,212,320)	$ (319,867)
Income tax recovery at statutory rate	(255,000)	(67,000)
Impact of different foreign statutory rates on earnings of subsidiaries	(30,000)	(24,000)
Permanent differences	137,000
True-up prior year differences		(15,000)
Increase in unrecognized tax benefits	148,000	106,000
Provision for income taxes

Schedule of Deferred Income Tax

Schedule of Deferred Income Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating losses carried forward	$ 1,304,000	$ 1,156,000
Valuation allowance	(1,304,000)	(1,156,000)
Net deferred income tax asset

Schedule of Carry-forward Losse

Schedule of Carry-forward Losses (Details)	Dec. 31, 2022 USD ($)
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	$ 75,000
Tax Period 2032 [Member] | Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	2,780,000
Tax Period 2033 [Member] | Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	202,000
Tax Period 2034 [Member] | Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	260,000
Canada Revenue Agency [Member] | Tax Period 2038 [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	272,000
Canada Revenue Agency [Member] | Tax Period 2039 [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	546,000
Canada Revenue Agency [Member] | Tax Period 2040 [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	457,000
Canada Revenue Agency [Member] | Tax Period 2041 [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	479,000
Canada Revenue Agency [Member] | Tax Period 2042 [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	$ 499,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Income tax rate	21%
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Tax carry-forward losses	$ 75,000
Canada Revenue Agency [Member]
Operating Loss Carryforwards [Line Items]
Income tax rate	27%