Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities

v3.21.2
INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)
12 Months Ended
May 31, 2021
May 31, 2020
Schedule of Deferred Tax Assets and Liabilities [Abstract]    
Federal Statutory Rate 21.00% 21.00%
Net operating loss carryforward $ 1,566,016 $ 2,538,429
Other deferred tax assets (1,566,016) (2,538,429)
Net deferred tax liability $ 0 $ 0