| | 2013 | | 2012 | | ||
| | $ | | $ | | ||
| | | | | | | |
Net operating losses carried forward | | | 42,565 | | | 36,309 | |
| | | | | | | |
Valuation allowance | | | (42,565) | | | (36,309) | |
| | | | | | | |
Net deferred income tax asset | | | | | | | |