General form of registration statement for all companies including face-amount certificate companies

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

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INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)
6 Months Ended 12 Months Ended 15 Months Ended
Nov. 30, 2021
May 31, 2021
May 31, 2020
Nov. 30, 2021
Schedule of Deferred Tax Assets and Liabilities [Abstract]        
Federal Statutory Rate 8.30% 21.00% 21.00% 2.50%
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