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 ($)
3 Months Ended 9 Months Ended 12 Months Ended
Feb. 28, 2022
Feb. 28, 2022
May 31, 2021
May 31, 2020
Schedule of Deferred Tax Assets and Liabilities [Abstract]        
Federal Statutory Rate 7.90% 16.24% 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