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10-Q - FORM 10-Q - Location Based Technologies, Inc.lbt_10q-113012.htm
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EX-32.1 - EXHIBIT 32.1 - Location Based Technologies, Inc.ex32-1.htm
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v2.4.0.6
Note 11 - Provision for Income Taxes (Tables)
3 Months Ended
Nov. 30, 2012
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
   
November 30,
2012
   
August 31,
2012
 
Net operating loss carry forward and deductible temporary differences
  $ 15,360,000     $ 14,762,000  
Valuation allowance
    (15,360,000 )     (14,762,000 )
                 
Net deferred tax asset
  $ -     $ -  
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   
November 30,
2012
   
August 31,
2012
 
Federal tax at statutory rate
    34.00 %     34.00 %
State income tax net of federal benefit
    5.83 %     5.83 %
Valuation allowance
    (39.83 %)     (39.83 %)
                 
      -       -