Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Operating Loss Carryforwards [Table Text Block]

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets as of December 31, 2025 and 2024 are summarized below.

	December 31, 2025			December 31, 2024
Net operating loss carryforwards	$	3,489,000		$	1,715,000
		3,489,000			1,715,000
Valuation allowance		(3,489,000	)		(1,715,000	)
Net deferred tax assets	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The reconciliation below presents the difference between the income tax rate computed by applying the U.S. federal statutory rate and the effective tax rate for the years ended December 31, 2025 and 2024.

	December 31, 2025			December 31, 2024
U. S. federal statutory tax rate		(21.0	)%		(21.0	)%
Change in valuation allowance		21.0	%		21.0	%
Effective tax rate		0.0	%		0.0	%

Cannaisseur Group Inc. 10-K