10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2013

or

[  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________ to ________

Commission File Number 000-31187

INTELGENX TECHNOLOGIES CORP.
(Exact name of small business issuer as specified in its charter)

Delaware	87-0638336
(State or other jurisdiction of	(I.R.S. Employer Identification No.)
incorporation or organization)

6425 Abrams, Ville Saint Laurent, Quebec H4S 1X9, Canada
(Address of principal executive offices)

(514) 331-7440
(Issuer's telephone number)

(Former Name, former Address, if changed since last report)

Indicate by checkmark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X]    No [_]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer”, “accelerated filer”, “non-accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer [_]	Accelerated filer [_]
Non-accelerated filer [_] (Do not check if a smaller reporting company)	Smaller reporting company [X]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDS DURING THE PRECEDING FIVE YEARS

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13, or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [_]    No [_]

APPLICABLE TO CORPORATE ISSUERS:

53,063,921 shares of the issuer’s common stock, par value $.00001 per share, were issued and outstanding as of November 7, 2013.

IntelGenx Technologies Corp.
Form 10-Q

TABLE OF CONTENTS

	PART I. FINANCIAL INFORMATION
Item 1.	Financial Statements	1
	Consolidated Balance Sheet	2
	Statement of Shareholders’ Equity	3
	Statement of Operations and Comprehensive Loss	4
	Statement of Cash Flows	5
	Notes to Financial Statements	6
Item 2.	Management's Discussion and Analysis and Results of Operations	17
Item 3.	Controls and Procedures	24
	PART II. OTHER INFORMATION
Item 1.	Legal Proceedings	24
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	24
Item 3.	Defaults upon Senior Securities	24
Item 4.	Reserved	24
Item 5.	Other Information	24
Item 6.	Exhibits	24
	Signatures	25

IntelGenx Technologies Corp.

Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

Contents
Consolidated Balance Sheet	2
Consolidated Statement of Shareholders' Equity	3
Consolidated Statement of Comprehensive Loss	4
Consolidated Statement of Cash Flows	5
Notes to Consolidated Financial Statements	6 - 11

IntelGenx Technologies Corp.

Consolidated Balance Sheet

(Expressed in Thousands of U.S. Dollars ($000’s) Except Share and Per Share Data)

(Unaudited)

		September 30,			December 31,
		2013			2012
Assets
Current
Cash and cash equivalents	$	2,551		$	2,059
Accounts receivable		55			1,282
Prepaid expenses		222			102
Investment tax credits receivable		212			213
Total Current Assets		3,040			3,656
Leasehold Improvements and Equipment, net		608			387
Intangible Assets (note 4)		87			116
Total Assets	$	3,735		$	4,159
Liabilities
Current
Accounts payable and accrued liabilities		313			1,058
Deferred license revenue (note 5)		308			308
Total Current Liabilities		621			1,366
Deferred License Revenue, non-current portion (note 5)		386			615
Total Liabilities		1,007			1,981
Shareholders' Equity
Capital Stock (note 6)		1			0
Additional Paid-in-Capital		17,919			16,342
Accumulated Deficit		(15,458	)		(14,463	)
Accumulated Other Comprehensive Income		266			299
Total Shareholders’ Equity		2,728			2,178
	$	3,735		$	4,159

See accompanying notes

Approved on Behalf of the Board:

/s/ James B. Boudreau                     Director

/s/ Horst G. Zerbe                             Director

2

IntelGenx Technologies Corp.

Consolidated Statement of Shareholders' Equity

For the Period Ended September 30, 2013

(Expressed in Thousands of U.S. Dollars ($000’s) Except Share and Per Share Data)

(Unaudited)

										Accumulated
					Additional					Other			Total
	Capital Stock				Paid-In		Accumulated			Comprehensive			Shareholders'
	Number		Amount		Capital		Deficit			Income			Equity
Balance - December 31, 2012	49,890,421	$	0	$	16,342	$	(14,463	)	$	299		$	2,178
Foreign currency translation adjustment	-		-		-		-			(33	)		(33	)
Warrants exercised (note 7)	3,098,500		1		1,464		-			-			1,465
Options exercised (note 7)	75,000		-		31		-			-			31
Stock-based compensation (note 7)	-		-		82		-			-			82
Net loss for the period	-		-		-		(995	)		-			(995	)
Balance – September 30, 2013	53,063,921	$	1	$	17,919	$	(15,458	)	$	266		$	2,728

See accompanying notes

3

IntelGenx Technologies Corp.

Consolidated Statement of Comprehensive Income

(Expressed in Thousands of U.S. Dollars ($000’s) Except Share and Per Share Data)

(Unaudited)

		For the Three-Month Period						For the Nine-Month Period
		Ended September 30,						Ended September 30,
		2013			2012			2013			2012
Revenues
Royalties	$	28		$	-		$	119		$	-
License and other revenue		72			-			685			120
Total Revenues		100			-			804			120
Expenses
Research and development expense		191			287			406			838
Selling, general and administrative expense		491			404			1,341			1,175
Amortization of tangible assets		7			10			24			27
Amortization of intangible assets		10			-			29			-
Total Costs and Expenses		699			701			1,800			2,040
Loss from Operations		(599	)		(701	)		(996	)		(1,920	)
Other Income
Interest and other income		-			3			1			8
Total Other Income		-			3			1			8
Net Loss		(599	)		(698	)		(995	)		(1,912	)
Other Comprehensive Income (Loss)
Foreign currency translation adjustment		73			109			(33	)		128
Comprehensive Loss	$	(526	)	$	(589	)	$	(1,028	)	$	(1,784	)
Basic and Diluted Weighted Average Number of Shares Outstanding		52,687,253			49,711,617			52,474,772			49,553,305
Basic and Diluted Loss Per Common Share (note 9)	$	(0.01	)	$	(0.01	)	$	(0.02	) $		(0.04	)

See accompanying notes

4

IntelGenx Technologies Corp.

Consolidated Statement of Cash Flows

(Expressed in thousands of U.S. Dollars ($000’s) Except Share and Per Share Data)

(Unaudited)

		For the Three-Month Period						For the Nine-Month Period
		Ended September 30,						Ended September 30,
		2013			2012			2013			2012
Funds Provided (Used) -
Operating Activities
Net profit (loss)	$	(599	)	$	(698	)	$	(995	)	$	(1,912	)
Amortization		17			10			53			27
Stock-based compensation		35			14			82			43
		(547	)		(674	)		(860	)		(1,842	)
Changes in assets and liabilities
Accounts receivable		305			245			1,227			118
Prepaid and other assets		(128	)		16			(120	)		1
Other receivables		56			(34	)		1			195
Accounts payable and other accrued liabilities		(23	)		(33	)		(745	)		(416	)
Deferred revenue		(74	)		-			(228	)		1,000
Net change in assets and liabilities		136			194			135			898
Net cash provided (used) by operating activities		(411	)		(480	)		(725	)		(944	)
Financing Activities
Proceeds from exercise of warrants and stock options		714			103			1,496			337
Net cash provided by financing activities		714			103			1,496			337
Investing Activities
Additions to property and equipment		(99	)		(6	)		(260	)		(248	)
Net cash used in investing activities		(99	)		(6	)		(260	)		(248	)
Increase (Decrease) in Cash and Cash Equivalents		204			(383	)		511			(855	)
Effect of Foreign Exchange on Cash and Cash Equivalents		63			96			(19	)		118
Cash and Cash Equivalents
Beginning of Period		2,284			3,055			2,059			3,505
End of Period	$	2,551		$	2,768		$	2,551		$	2,768

See accompanying notes

5

IntelGenx Technologies Corp.

Notes to Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

1.	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal and recurring nature.
	These financial statements should be read in conjunction with the audited consolidated financial statements at December 31, 2012. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
	The consolidated financial statements include the accounts of the Company and its subsidiary companies. On consolidation, all inter-entity transactions and balances have been eliminated.
	The financial statements are expressed in U.S. funds.
	Management has performed an evaluation of the Company’s activities through the date and time these financial statements were issued and concluded that there are no additional significant events requiring recognition or disclosure.
2.	Adoption of New Accounting Standards
	Revenue Recognition and Disclosures
	In December 2011, the FASB issued Update No. 2011-11, “Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities”. The objective of this Update is to provide enhanced disclosures that will enable users of financial statements to evaluate the effect or potential effect of netting arrangements on an entity’s financial position. This includes the effect or potential effect of rights of setoff associated with an entity’s recognized assets and recognized liabilities within the scope of this Update. The amendments require enhanced disclosures by requiring improved information about derivatives, repurchase agreements and reverse purchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with specific criteria or subject to a master netting arrangement or similar agreement. In January 2013, the FASB also issued Update No. 2013-01, which clarifies that ordinary trade receivables and receivables are not in the scope of ASU 2011-11. ASU 2011-11and ASU 2013-01are effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. Retrospective disclosure is required for all comparative periods presented. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations.

6

IntelGenx Technologies Corp.

Notes to Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

2.	Adoption of New Accounting Standards (Cont’d)
	In February 2013, the FASB has issued Update No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”. This Update has been issued to improve the transparency of reporting these reclassifications. The amendments in this Update supersede and replace the presentation requirements for reclassifications out of accumulated other comprehensive income in ASUs 2011-05 and 2011-12 for all public and private organizations. The amendments would require an entity to provide additional information about reclassifications out of accumulated other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual), effective for reporting periods beginning after December 15, 2012. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations.
3.	Significant Accounting Policies
	Recently Issued Accounting Pronouncements
	In February 2013, the FASB issued Update No. 2013-04, “Liabilities (Topic 405)—Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date”. The amendments in this Update provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. For public entities, the amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments shall be applied retrospectively to all prior periods presented for those obligations that exist at the beginning of the fiscal year of adoption. Early adoption is permitted. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

7

IntelGenx Technologies Corp.

Notes to Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

3.	Significant Accounting Policies (Cont’d)
	In March 2013, the FASB issued Update No. 2013-05, “Foreign Currency Matters (Topic 830)—Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”. The amendments in this Update resolve the diversity in practice about whether Subtopic 810-10, Consolidation—Overall, or Subtopic 830-30, Foreign Currency Matters—Translation of Financial Statements, applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. In addition, the amendments in this Update resolve the diversity in practice for the treatment of business combinations achieved in stages (sometimes also referred to as step acquisitions) involving a foreign entity. For public entities, the amendments in this ASU are effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.
	In April 2013, the FASB issued Update No. 2013-07, “Presentation of Financial Statements – Liquidation Basis of Accounting”. The objective of this Update is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. These amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of this amendment is not expected to have a material effect on the Company’s financial position or results of operations.
	In July 2013, the FASB issued Update No. 2013-11, “Income Taxes (Topic 740)—Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The amendments in this ASU provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. The amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013 and should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Early adoption and retrospective application is permitted. The adoption of this amendment is not expected to have a material effect on the Company’s financial position or results of operations.
4.	Intangible Assets
	As of September 30, 2013 NDA acquisition costs of $87 thousand (December 31, 2012 - $116 thousand) were recorded as intangible assets on the Company’s balance sheet and represent the net book value of the final progress payment related to the acquisition of 100% ownership of Forfivo XL®. The asset is being amortized over its estimated useful life of 39 months. The Company commenced amortization upon commercial launch of the product in October 2012.

8

IntelGenx Technologies Corp.

Notes to Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

5.	Deferred License Revenue
	Deferred license revenue represents upfront payments received for the granting of licenses to the Company’s patents, intellectual property, and proprietary technology, for commercialization. Deferred license revenue is recognized in income over the period where sales of the licensed products will occur.
	Upon entering into the licensing agreement with Edgemont Pharmaceuticals the Company received an upfront fee of $1 million, which the Company recognized as deferred license revenue. The deferred license revenue is being amortized in income over a period of 39 months, which is the minimum period where sales of Forfivo XL® are expected to be exclusive. As a result of this policy, the Company has a deferred revenue balance of $694 thousand at September 30, 2013 that has not been recognized as revenue.
6.	Capital Stock

		September 30,		December 31,
		2013		2012
Authorized -
100,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value
Issued -
53,063,921 (December 31, 2012 - 49,890,421) common shares	$	531	$	499

7.	Additional Paid-In Capital
	Stock options
	On April 24, 2013 the Company granted 480,000 stock options to an officer to purchase common shares. The stock options are exercisable at $0.65 per share and vest on December 31, 2015. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $157 thousand, using the following assumptions:

Expected volatility	78%
Expected life	3.83 years
Risk-free interest rate	0.34%
Dividend yield	Nil

9

IntelGenx Technologies Corp.

Notes to Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

7.	Additional Paid-In Capital (Cont’d)
	On April 24, 2013 the Company granted 200,000 stock options to an officer to purchase common shares. The stock options are exercisable at $0.65 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $59 thousand, using the following assumptions:

Expected volatility	77%
Expected life	3.13 years
Risk-free interest rate	0.34%
Dividend yield	Nil

On August 6, 2013 the Company granted 35,000 stock options to a non-employee director to purchase common shares. The stock options are exercisable at $0.65 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $10 thousand, using the following assumptions:

Expected volatility	75%
Expected life	3.13 years
Risk-free interest rate	0.62%
Dividend yield	Nil

During the nine month period ended September 30, 2013 a total of 75,000 (2012 - Nil) stock options were exercised for 75,000 (2012 - Nil) common shares having a par value of $0 thousand in aggregate, for cash consideration of $31 thousand (2012 - $Nil), resulting in an increase in additional paid-in capital of $31 thousand (2012 - $Nil).

Compensation expenses for stock-based compensation of $82 thousand and $43 thousand were recorded during the nine month period ended September 30, 2013 and 2012 respectively. Of the amount expensed in 2013, $67 thousand (2012 - $41 thousand) relates to stock options granted to employees and directors, and $15 thousand (2012 - $1 thousand) relates to options granted to independent third party consultants. In addition, $1 thousand was expensed in 2012 related to stock options granted to investor relations firms as compensation for investor relation services. As at September 30, 2013, the Company has $202 thousand (2012 - $63 thousand) of unrecognized stock-based compensation.

Warrants

During the nine month period ended September 30, 2013 a total of 3,098,500 (2012 - 1,424,981) warrants were exercised for 3,098,500 (2012 - 945,393) common shares having a par value of $0 thousand in aggregate, for cash consideration of $1,465 thousand (2012 - $337 thousand), resulting in an increase in additional paid-in capital of $1,464 thousand (2012 - $337 thousand).

10

IntelGenx Technologies Corp.

Notes to Consolidated Interim Financial Statements

September 30, 2013

(Expressed in U.S. Funds)

(Unaudited)

8.	Related Party Transactions
	Included in management salaries for the nine months ended September 30, 2013 are $8 thousand (2012 - $5 thousand) for options granted to the Chief Executive Officer, $24 thousand (2012 - $Nil) for options granted to the Chief Operating Officer and $19 thousand (2012 - $4 thousand) for options granted to the Chief Financial Officer under the 2006 Stock Option Plan and $8 thousand (2012 - $20 thousand) for options granted to non-employee directors.
	Also included in management salaries are director fees of $63 thousand (2012 - $80 thousand) for attendance to board meetings and audit committee meetings and $66 thousand (2012 - $Nil) for fees paid to a director under a management consultancy agreement.
	The above related party transactions have been measured at the exchange amount which is the amount of the consideration established and agreed to by the related parties.
9.	Basic and Diluted Loss Per Common Share
	Basic and diluted loss per common share is calculated based on the weighted average number of shares outstanding during the period. The warrants, share-based compensation and convertible notes have been excluded from the calculation of diluted loss per share since they are anti-dilutive.
10.	Comparative Figures
	Certain reclassifications of September 30, 2012 amounts have been made to facilitate comparison with the current period.

11

Item 2: Management’s Discussion and Analysis of Financial Condition and Results of Operations

Introduction to Management’s Discussion and Analysis

The purpose of this section, Management’s Discussion and Analysis of Financial Condition and Results of Operations, is to provide a narrative explanation of the financial statements that enables investors to better understand the business of the Company, to enhance the Company’s overall financial disclosures, to provide the context within which the Company’s financial information may be analyzed, and to provide information about the quality of, and potential variability of, the Company’s financial condition, results of operations and cash flows. Unless otherwise indicated, all financial and statistical information included herein relates to continuing operations of the Company. Unless otherwise indicated or the context otherwise requires, the words, “IntelGenx, “Company”, “we”, “us”, and “our” refer to IntelGenx Technologies Corp. and its subsidiaries, including IntelGenx Corp. This information should be read in conjunction with the accompanying unaudited Consolidated Financial Statements and Notes thereto.

Company Background

We are a drug delivery company established in 2003 and headquartered in Montreal, Quebec, Canada. Our focus is on the development of novel oral immediate-release and controlled-release products for the pharmaceutical market. Our business strategy is to develop pharmaceutical products based on our proprietary drug delivery technologies and, once the viability of a product has been demonstrated, to license the commercial rights to partners in the pharmaceutical industry. In certain cases, we rely upon partners in the pharmaceutical industry to fund development of the licensed products, complete the regulatory approval process with the U.S. Food and Drug Administration (“FDA”) or other regulatory agencies relating to the licensed products, and assume responsibility for marketing and distributing such products.

In addition, we may choose to pursue the development of certain products until the project reaches the marketing and distribution stage. We will assess the potential for successful development of a product and associated costs, and then determine at which stage it is most prudent to seek a partner, balancing such costs against the potential for additional returns earned by partnering later in the development process.

We have also undertaken a strategy under which we will work with pharmaceutical companies in order to develop new dosage forms for pharmaceutical products for which patent protection is nearing expiration. Under §(505)(b)(2) of the Food, Drug, and Cosmetics Act, the FDA may grant market exclusivity for a term of three to five years of exclusivity following approval of a listed drug that contains previously approved active ingredients but is approved in a new dosage, dosage form, route of administration or combination, or for a new use, the approval of which was required to be supported by new clinical trials, other than bioavailability studies, conducted by or for the sponsor.

We are currently continuing to develop the existing products in our pipeline and may also perform research and development on other potential products as opportunities arise.

We currently purchase and/or lease, on an as-needed basis, the equipment necessary for performing research and development activities related to our products.

We plan to hire new personnel, primarily in the areas of research and development, manufacturing, and administration on an as-needed basis as we enter into partnership agreements, establish our pilot plant VersaFilm™ manufacturing capability, and increase our research and development activities.

12

Key Developments

ANDA for Buprenorphine/Naloxone Sublingual Film Product for the Treatment of Opiate Addiction:

On July 22, 2013 we announced that an Abbreviated New Drug Application (“ANDA”) has been submitted to the U.S. Food and Drug Administration (“FDA”) for approval of a generic formulation of buprenorphine and naloxone Sublingual Film, indicated for maintenance treatment of opioid dependence. The ANDA was filed by our U.S. based co-development and commercialization partner for this product, Par Pharmaceutical Companies, Inc.. The reference listed drug is Suboxone® (buprenorphine and naloxone) Sublingual Film.

According to IMS Health, U.S. retail sales of Suboxone® Sublingual Film were approximately $1.5 billion in 2012.

In accordance with confidentiality clauses contained in the co-development and commercialization agreement, the specifics of the product description and financial terms remain confidential. We will receive a share of the profits of commercialization, in addition to upfront and milestone payments.

The FDA approved Suboxone® Sublingual Film in October of 2002 for use in the treatment of opioid addiction. Suboxone® Sublingual Film is a registered trademark of Reckitt Benckiser Pharmaceuticals. Suboxone® Sublingual Film contains the two active ingredients: buprenorphine and naloxone.

Naloxone is used to block the effect of opioids. Buprenorphine is a partial opioid agonist that stimulates opioid receptors but does not produce the same effects as an opioid. In other words it does not produce a euphoric "high" effect. The combination of these two actives has been shown to be efficacious in managing the treatment of opioid addiction. Suboxone® Sublingual Film is most often taken sublingually (dissolved under the tongue). Taken properly, it can reduce opioid use, help patients to be successfully managed in an addiction rehabilitation program, and suppress the symptoms of opioid withdrawal. Suboxone® Sublingual Film is the most commonly prescribed medication that is administered to patients during the maintenance phase of treatment. Unlike methadone, Suboxone® Sublingual Film has a lower potential for overdose and abuse. This enables Certified Doctors, in certain circumstances, to prescribe take home supplies of Suboxone® Sublingual Film.

On August 26, 2013 we announced that, in response to filing of the ANDA, we were named as a codefendant in a lawsuit pursuant to Paragraph IV litigation filed by Reckitt Benckiser Pharmaceuticals and Monosol RX in the U.S. District Court for the District of Delaware alleging infringement of U.S. Patent Nos. 8,475,832 and 8,017,150, each of which relate to Suboxone® Sublingual Film. We believe the ANDA product does not infringe those or any other patents, and will vigorously defend ourselves in this matter. Since Paragraph IV litigation is a regular part of the ANDA process, we do not expect any unanticipated impact on our already planned development schedule. In accordance with the terms of the co-development and commercialization agreement, the costs of defending this litigation will be borne by Par Pharmaceutical Inc.

On October 8, 2013 we received confirmation that Actavis plc has filed an ANDA with the FDA seeking approval to market Buprenorphine Hydrochloride and Naloxone Hydrochloride Sublingual Film 2 mg/0.5 mg and 8 mg/2 mg. Reckitt Benckiser Pharmaceuticals, Inc., RB Pharmaceuticals Limited and MonoSol Rx, LLC filed suit against Actavis on October 8, 2013, in the U.S. District Court for the District of Delaware seeking to prevent Actavis from commercializing its ANDA product prior to the expiration certain of U.S. patents. The lawsuit was filed under the provisions of the Hatch-Waxman Act, resulting in a stay of final FDA approval of Actavis' ANDA for up to 30 months from the date the plaintiffs received notice of Actavis' ANDA filing or until final resolution of the matter before the court, whichever occurs sooner, subject to any other exclusivities. Based on available information, including a submission date listed on FDA's Paragraph IV Patent Certifications web site that is consistent with the date of Actavis' ANDA filing, Actavis believes it may be a "first applicant" to file an ANDA for a generic version of Suboxone® Sublingual Film and, should its ANDA be approved, may be entitled to 180 days of generic market exclusivity.

13

NDA for Anti-Migraine VersaFilm™ Oral Film Product:

On June 18, 2013 we announced that the FDA has assigned a Prescription Drug User Fee Act ("PDUFA") action date of February 3, 2014 for the review of our New Drug Application ("NDA") for the marketing approval of our anti-migraine VersaFilm™ oral film product. We had previously announced that, together with our co-development partner RedHill Biopharma Ltd ("RedHill"), we had submitted a 505(b)(2) NDA to the FDA for a novel, oral thin-film formulation, based on our proprietary VersaFilm™ technology containing Rizatriptan, the active drug in Merck & Co ("Merck") Maxalt-MLT® orally disintegrating tablets. According to Merck's most recent annual report, sales of Maxalt® were $638 million in 2012. The FDA confirmed that our application is sufficiently complete to permit a substantive review in accordance with the FDA's "standard" classification process.

Forfivo XL®:

On August 22, 2013 we announced receipt of a Paragraph IV Certification Letter from Wockhardt Bio AG, advising of the submission of an ANDA to the FDA requesting authorization to manufacture and market generic versions of Forfivo XL® 450 mg capsules in the United States.

IntelGenx intends to vigorously enforce its intellectual property rights for Forfivo XL® and will pursue all available legal and regulatory pathways in defense of Forfivo XL®, which is currently protected by an issued patent listed in the FDA's Approved Drug Products List (Orange Book).

Currency rate fluctuations

Our operating currency is Canadian dollars, while our reporting currency is U.S. dollars. Accordingly, our results of operations and balance sheet position have been affected by currency rate fluctuations. The following management discussion and analysis takes this into consideration whenever material.

Results of Operations for the nine month period ended September 30, 2013 compared with the nine month period ended September 30, 2012.

										Percentage
In U.S.$ thousands								Increase/		Increase/
		2013			2012			(Decrease)		(Decrease)
Revenue	$	804		$	120		$	684		570%
Research and Development Expenses		406			838			(432	)	(52%	)
Selling, General and Administrative Expenses		1,341			1,175			166		14%
Amortization of tangible assets		24			27			(3	)	(11%	)
Amortization of intangible assets		29			-			29		N/A
Net Loss		(995	)		(1,912	)		(917	)	(48%	)

14

Revenue

Total revenue in the first nine months of 2013 increased to $804 thousand, compared with $120 thousand in the same period of 2012, and represents an increase of $684 thousand, or 570%.

Revenue for the 9 months ended September 30, 2013 includes $256 thousand related to a development milestone for our VersaFilm™ buprenorphine/naloxone product for the treatment of opiate addiction. The milestone became due following the successful completion of the pivotal bioequivalence study.

Also included in revenue for the first nine months of 2013 is $201 thousand related to a development milestone for our anti-migraine VersaFilm™ oral film product. The milestone became due following confirmation that our NDA submission to the FDA is sufficiently complete to permit a substantive review in accordance with the FDA's "standard" classification process.

Revenue recorded in the first 9 months of 2013 also includes $347 thousand related to Forfivo XL®, our first FDA approved product, which was launched in October 2012 under a licensing partnership with Edgemont Pharmaceuticals LLP (“Edgemont”). Upon entering into the licensing agreement, Edgemont paid us an upfront fee of $1 million, which we recognized as deferred license revenue. The deferred license revenue is amortized in income over the period where sales of Forfivo XL® are expected to be exclusive. As a result of this policy, we recognized $230 thousand in income during the first nine months of 2013. In addition, we recognized approximately $117 thousand of royalty income earned from the sale of Forfivo XL®. The royalties relate to sales of Forfivo XL® by Edgemont during the first nine months post product launch. Forfivo XL® is indicated for the treatment of Major Depressive Disorder (“MDD”) and is the only extended-release bupropion HCl product to provide a once-daily, 450mg dose in a single tablet.

Sales levels achieved for Forfivo XL®, and related royalty income, have been lower than anticipated in the first nine months of 2013. Management is actively taking steps to accelerate sales growth of Forfivo XL®.

Revenue for the nine months ended September 30, 2012 included a $100 thousand development milestone in respect of our anti-migraine VersaFilm™ oral film product. The milestone became due following the successful completion of the pivotal bioequivalence study.

Research and Development (“R&D”) Expenses

R&D expenses, net of R&D investment tax credits, totaled $406 thousand in the nine months ended September 30, 2013. This represents a decrease of $432 thousand, or 52%, to the net amount of $838 thousand expensed in the same period of last year.

The decrease in R&D expenses is primarily related to i) approximately $229 thousand of costs incurred in 2012 that were associated with pilot clinical studies that were not repeated in 2013, ii) the reversal of approximately $112 thousand of costs accrued for the technical transfer of activities in preparation for manufacturing of Forfivo XL® to our Contract Manufacturing Organization that were recorded in fiscal 2012 and, following negotiation, subsequently reversed in April 2013, and iii) reduced salaries costs of $42 thousand.

Included within R&D expenses for the first nine months of 2013 are R&D salaries of $427 thousand, of which approximately $6 thousand represents non-cash compensation. This compares to R&D salaries of $469 thousand in the first nine months of 2012, of which approximately $11 thousand represented non-cash compensation. The decrease in R&D salaries relates to a reduction of one headcount since Q4, 2012, together with a temporary vacancy during the second quarter of 2013.

In the nine months ended September 30, 2013 we recorded estimated research and development tax credits and refunds of $102 thousand, compared with $75 thousand recorded in the same period of the previous year.

15

Selling, General and Administrative (“SG&A”) Expenses

SG&A expenses were $1,341 thousand in the first nine months of 2013 compared with $1,175 thousand in the same period of the previous year. The increase is primarily attributable to the addition of Dr. Rajiv Khosla to our management team initially in a consulting capacity through to April, and thereafter as an executive of the Company.

Included in SG&A expenses are approximately $53 thousand (2012: $9 thousand) in non-cash compensation from options granted to management employees in 2011, 2012 and 2013, $20 thousand (2012: $13 thousand) in non-cash compensation from options granted to non-employee directors in 2011, and $15 thousand (2012: $Nil) in non-cash compensation from options granted to consultants in 2012.

Amortization of intangible assets

The expense recorded to amortize intangible assets during the first nine months of 2013 totaled $29 thousand, compared with $Nil during the same period of last year. The expense relates to the amortization of NDA acquisition costs in respect of the final progress payment to acquire 100% ownership of Forfivo XL®. Commercialization of Forfivo XL® in October 2012 triggered amortization of the asset over its estimated useful life of 39 months.

Share-Based Compensation Expense, Warrants and Stock Based Payments

Share-based compensation expense, warrants and share-based payments totaled $82 thousand for the nine months ended September 30, 2013, compared with $43 thousand for the nine months ended September 30, 2012.

We expensed approximately $59 thousand in the first nine months of 2013 for options granted to our employees in 2011, 2012 and 2013 under the 2006 Stock Option Plan, and approximately $8 thousand for options granted to non-employee directors in 2011, compared with $22 thousand and $20 respectively that was expensed in the same period of the previous year.

We also expensed $15 thousand in the first nine months of 2013 for options granted to consultants and $1 thousand in the first nine months of 2012 for options granted to investor relation firms for investor relation services.

There remains approximately $202 thousand in stock based compensation to be expensed in fiscal 2013 through 2015, of which $200 thousand relates to the issuance of options to employees and directors of the Company during 2011, 2012 and 2013 and $2 thousand relates to the issuance of options to consultants in 2012. We anticipate the issuance of additional options and warrants in the future, which will continue to result in stock-based compensation expense.

16

Key items from the Balance Sheet

								Percentage
In U.S.$ thousands		September		December		Increase/		Increase/
		30, 2013		31, 2012		(Decrease)		(Decrease)
Current Assets	$	3,040	$	3,656	$	(616	)	(17%	)
Leasehold improvements and Equipment		608		387		221		57%
Intangible Assets		87		116		(29	)	(25%	)
Current Liabilities		621		1,366		(745	)	(55%	)
Deferred License Revenue		386		615		(229	)	(37%	)
Capital Stock		1		0		1		N/A
Additional Paid-in-Capital		17,919		16,342		1,577		10%

Current Assets

Current assets totaled $3,040 thousand as at September 30, 2013 compared with $3,656 thousand at December 31, 2012. The decrease of $616 thousand is attributable to a decrease in accounts receivable of approximately $1,227 thousand and a decrease in investment tax credits receivable of approximately $1 thousand, partly offset by an increase in cash and cash equivalents of approximately $492 thousand and an increase in prepaid expenses of approximately $120 thousand.

Cash and cash equivalents totaled $2,551 thousand as at September 30, 2013 representing an increase of $492 thousand compared to the balance of $2,059 thousand as at December 31, 2012. The increase in cash on hand relates to net cash provided by financing activities of $1,496 thousand, partly offset with net cash used by operating activities of $725 thousand, net cash used in investing activities of $260 thousand, and an unrealized foreign exchange loss of $19 thousand.

Accounts receivable totaled $55 thousand as at September 30, 2013 compared with $1,282 thousand as at December 31, 2012. Included within the accounts receivable balance as at December 31, 2012 is a project development milestone of $1 million that was invoiced to Edgemont Pharmaceuticals in the fourth quarter of 2012 for the launch of Forfivo XL®. We received payment against this invoice in February 2013.

As of September 30, 2013, prepaid expenses totaled $222 thousand compared with $102 thousand as of December 31, 2012. The increase relates to amounts paid for the preparation of our financing activities, which are expected to conclude in the fourth quarter of 2013.

R&D investment tax credits receivable totaled $212 thousand as at September 30, 2013 compared with $213 thousand as at December 31, 2012.

Leasehold Improvements and Equipment

As at September 30, 2013, the net book value of leasehold improvements and equipment amounted to $608 thousand, compared to $387 thousand at December 31, 2012. In the nine months ended September 30, 2013 additions to assets totaled $260 thousand and comprised $252 thousand for pilot plant manufacturing equipment for our VersaFilm™ products, $5 thousand for equipment in our R&D laboratories, and $3 thousand for computer equipment. Depreciation on leasehold improvements and equipment in the nine months ended September 30, 2013 amounted to $24 thousand and an unrealized foreign exchange loss of $15 thousand was recorded.

17

Intangible Assets

As at September 30, 2013 NDA acquisition costs of $87 thousand (December 31, 2012 - $116 thousand) were recorded as intangible assets on our balance sheet and are related to the acquisition of 100% ownership of Forfivo XL®. The asset is being amortized over its expected useful life of 39 months. Amortization commenced upon commercial launch of Forfivo XL®™ in the fourth quarter of 2012.

Current Liabilities

Current liabilities totaled $621 thousand as at September 30, 2013 (December 31, 2012 - $1,366 thousand) and consisted of accounts payable and accrued liabilities of $313 thousand (December 31, 2012 - $1,058 thousand) and the current portion of deferred license revenue of $308 thousand (December 31, 2012 - $308 thousand).

Accounts payable and accrued liabilities of $313 thousand as at September 30, 2013 (December 31, 2012 - $1,058 thousand) include approximately $39 thousand related to research and development activities, approximately $123 thousand relates to professional fees, and approximately $135 thousand relates to accrued payroll liabilities. The decrease in accounts payable and accrued liabilities as at September 30, 2013, compared with December 31, 2012, primarily relates to the payment in the first quarter of 2013 of invoices received during the fourth quarter of 2012 that were outstanding as at December 31, 2012 in respect of R&D activities.

Deferred License Revenue

Pursuant to the execution of a licensing agreement for Forfivo XL®, we received an upfront fee from Edgemont Pharmaceuticals in the first quarter of 2012, which we recognized as deferred license revenue. The deferred license revenue is amortized in income over the period where sales of Forfivo XL® are expected to be exclusive. As a result of this policy, we have a deferred revenue balance of $694 thousand at September 30, 2013 (December 31, 2012: $923 thousand) that has not been recognized as revenue, with $386 thousand recognized as the non-current portion and $308 thousand recognized in current assets as the current portion, compared with $615 thousand and $308 thousand respectively as at December 31, 2012.

Shareholders’ Equity

As at September 30, 2013 we had accumulated a deficit of $15,458 thousand compared with an accumulated deficit of $14,463 thousand as at December 31, 2012. Total assets amounted to $3,735 thousand and shareholders’ equity totaled $2,728 thousand as at September 30, 2013, compared with total assets and shareholders’ equity of $4,159 thousand and $2,178 thousand respectively, as at December 31, 2012.

Capital Stock

As at September 30, 2012 capital stock amounted to $531 compared to $499 at December 31, 2012. The increase reflects the issuance of 3,098,500 shares and 75,000 shares related to the exercise of warrants and stock options respectively, with all shares issued at par value of $0.00001. Capital stock is disclosed at its par value with the excess of proceeds shown in Additional Paid-in-Capital.

Additional Paid-in-Capital

Additional paid-in capital totaled $17,919 thousand at September 30, 2013, compared with $16,342 thousand at December 31, 2012. The increase relates in part to $82 thousand for stock based compensation, of which $15 thousand is attributable to the amortization of stock options granted to consultants, and $67 thousand is attributable to the amortization of stock options granted to employees and directors. Additional paid-in capital increased further by $1,464 thousand for warrants exercised, and by $31 thousand for options exercised.

18

Key items from the Statement of Cash Flows

										Percentage
In U.S.$ thousands		September			September			Increase/		Increase/
		30, 2013			30, 2012			(Decrease)		(Decrease)
Operating Activities	$	(725	)	$	(944	)	$	(219	)	(23%	)
Financing Activities		1,496		$	337		$	1,159		344%
Investing Activities		(260	)		(248	)		12		5%
Cash and cash equivalents - end of period		2,551			2,768			(217	)	(8%	)

Statement of cash flows

Net cash used by operating activities was $725 thousand in the nine months ended September 30, 2013, compared with $944 thousand for the nine months ended September 30, 2012. In the first nine months of 2013, net cash used by operating activities consisted of an operating loss of $860 thousand (2012 - $1,842 thousand) net of non-cash related expenses of approximately $135 thousand (2012 - $70 thousand), and an increase in non-cash operating elements of working capital of $135 thousand (2012 - $898 thousand).

Operating activities will continue to consume our available funds until we are able to generate increased revenues.

The net cash provided by financing activities was $1,496 thousand in the first nine months of 2013, compared with $337 thousand provided in the same period of the previous year. The net cash provided in the nine months ending September 30, 2013 resulted from the exercise of warrants ($1,465 thousand) and options ($31 thousand), whereas the cash provided in the same period of the previous year resulted entirely from the exercise of warrants.

Net cash used in investing activities amounted to $260 thousand in the nine months ended September 30, 2013 compared with $248 thousand in the same period of the previous year. Included within the use of funds in the first nine months of 2013 is an investment of approximately $252 thousand in new equipment for our VersaFilm™ technology, compared with an investment of approximately $207 thousand in the first nine months of 2012.

The balance of cash and cash equivalents as at September 30, 2013 amounted to $2,551 thousand, compared with $2,768 thousand at September 30, 2012.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements.

Forward-Looking and Cautionary Statements

This report contains certain forward-looking statements that involve risks and uncertainties relating to, among other things, our future financial performance or future events. Forward-looking statements give management’s current expectations, plans, objectives, assumptions or forecasts of future events. All statements other than statements of current or historical fact contained in this Form 10Q, including statements regarding our future financial position, business strategy, budgets, projected costs and plans and objectives of management for future operations, are forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “anticipate,” “estimate,” “plans,” “potential,” “projects,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” and similar expressions. These statements involve known and unknown risks, estimates, assumptions and uncertainties that could cause actual results to differ materially from the results set forth in this Annual Report. You should not place undue reliance on these forward-looking statements. You should be aware that our actual results could differ materially from those contained in the forward-looking statements due to a number of factors such as:
continued development of our technology;
lack of product revenues
successful completion of clinical trials and obtaining regulatory approval to market
ability to protect our intellectual property
dependence on collaborative partners
ability to generate positive cash flow
ability to raise additional capital if and when necessary
dependence on key personnel;
competitive factors;
the operation of our business; and
general economic conditions.

19

These factors should be considered carefully and readers are cautioned not to place undue reliance on such forward looking statements. These forward-looking statements speak only as of the date on which they are made, and except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statement is made or to reflect the occurrence of unanticipated events. In addition, we cannot assess the impact of each factor on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

Item 3. Controls and Procedures.

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of management, including our chief executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934. Based upon that evaluation, our chief executive officer and principal financial officer concluded that our disclosure controls and procedures are effective to cause the material information required to be disclosed by us in the reports that we file or submit under the Exchange Act to be recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. There have been no significant changes in our internal controls or in other factors which could significantly affect internal controls subsequent to the date we carried out our evaluation.

PART II

Item 1. Legal Proceedings

This Item is not applicable

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

This Item is not applicable.

Item 3. Defaults Upon Senior Securities

This Item is not applicable.

20

Item 4. (Reserved)

Item 5. Other Information

This Item is not applicable.

Item 6. Exhibits

Exhibit 31.1	Certification of C.E.O. Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Exhibit 31.2	Certification of Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
Exhibit 32.1	Certification of C.E.O. pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
Exhibit 32.2	Certification of Principal Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

INTELGENX TECHNOLOGIES CORPORATION

Date: November 8, 2013	By:	/s/ Horst Zerbe
		Horst G. Zerbe
		President, C.E.O. and Director
Date: November 8, 2013	By:	/s/ Paul Simmons
		Paul A. Simmons
		Principal Accounting Officer

21

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Horst Zerbe, Chief Executive Officer of IntelGenx Technologies Corp. (the "registrant"), certify that:

1. I have reviewed this quarterly report on Form 10-Q of IntelGenx Technologies Corp.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 8, 2013

/s/ Horst Zerbe                         
Horst Zerbe
Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paul Simmons, Principal Accounting Officer of IntelGenx Technologies Corp. (the "registrant"), certify that:

1. I have reviewed this quarterly report on Form 10-Q of IntelGenx Technologies Corp. ;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: November 8, 2013

/s/ Paul Simmons                       
Paul Simmons
Principal Accounting Officer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of IntelGenx Technologies Corporation (the "Company") on Form 10-Q for the period ending September 30, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Horst Zerbe, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1)     The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)     The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Horst Zerbe                  
Horst Zerbe
Chief Executive Officer
November 8, 2013

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request. The foregoing certifications are accompanying the Company's Form 10-Q solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code) and is not being filed as part of the Form 10-Q or as a separate disclosure document.

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of IntelGenx Technologies Corporation(the "Company") on Form 10-Q for the period ending September 30, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Paul Simmons, Principal Accounting Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1)     The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)     The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Paul Simmons                     
Paul Simmons
Principal Accounting Officer
November 8, 2013

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request. The foregoing certifications are accompanying the Company's Form 10-Q solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code) and is not being filed as part of the Form 10-Q or as a separate disclosure document.

XML

Capital Stock (Tables)

9 Months Ended

Sep. 30, 2013

Schedule of Stock by Class [Table Text Block]

		September 30,		December 31,
		2013		2012
Authorized -
100,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value
Issued -
53,063,921 (December 31, 2012 - 49,890,421) common shares	$	531	$	499

XML

Consolidated Statement of Cash Flows (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Funds Provided (Used) - Operating Activities
Net profit (loss)	$ (599)	$ (698)	$ (995)	$ (1,912)
Amortization	17	10	53	27
Stock-based compensation	35	14	82	43
Total adjustments	(547)	(674)	(860)	(1,842)
Changes in assets and liabilities
Accounts receivable	305	245	1,227	118
Prepaid and other assets	(128)	16	(120)	1
Other receivables	56	(34)	1	195
Accounts payable and other accrued liabilities	(23)	(33)	(745)	(416)
Deferred revenue	(74)	0	(228)	1,000
Net change in assets and liabilities	136	194	135	898
Net cash provided (used) by operating activities	(411)	(480)	(725)	(944)
Financing Activities
Proceeds from exercise of warrants and stock options	714	103	1,496	337
Net cash provided by financing activities	714	103	1,496	337
Investing Activities
Additions to property and equipment	(99)	(6)	(260)	(248)
Net cash used in investing activities	(99)	(6)	(260)	(248)
Increase (Decrease) in Cash and Cash Equivalents	204	(383)	511	(855)
Effect of Foreign Exchange on Cash and Cash Equivalents	63	96	(19)	118
Cash and Cash Equivalents
Beginning of Period	2,284	3,055	2,059	3,505
End of Period	$ 2,551	$ 2,768	$ 2,551	$ 2,768

XML

Deferred License Revenue

9 Months Ended

Sep. 30, 2013

Deferred License Revenue [Text Block]

5.	Deferred License Revenue
	Deferred license revenue represents upfront payments received for the granting of licenses to the Company’s patents, intellectual property, and proprietary technology, for commercialization. Deferred license revenue is recognized in income over the period where sales of the licensed products will occur.
	Upon entering into the licensing agreement with Edgemont Pharmaceuticals the Company received an upfront fee of $1 million, which the Company recognized as deferred license revenue. The deferred license revenue is being amortized in income over a period of 39 months, which is the minimum period where sales of Forfivo XL® are expected to be exclusive. As a result of this policy, the Company has a deferred revenue balance of $694 thousand at September 30, 2013 that has not been recognized as revenue.

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Schedule of 480,000 Stock Options Valuation - April 24, 2013 (Details) (USD $)	9 Months Ended
	Sep. 30, 2013 Y
Additional Paid-in Capital Schedule Of 480,000 Stock Options Valuation - April 24, 2013 1	78.00%
Additional Paid-in Capital Schedule Of 480,000 Stock Options Valuation - April 24, 2013 2	3.83
Additional Paid-in Capital Schedule Of 480,000 Stock Options Valuation - April 24, 2013 3	0.34%
Additional Paid-in Capital Schedule Of 480,000 Stock Options Valuation - April 24, 2013 4	$ 0

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Additional Paid-In Capital (Tables)

9 Months Ended

Sep. 30, 2013

Schedule of 480,000 Stock Options Valuation - April 24, 2013 [Table Text Block]

Expected volatility	78%
Expected life	3.83 years
Risk-free interest rate	0.34%
Dividend yield	nil

Schedule of 200,000 Stock Options Valuation - April 24, 2013 [Table Text Block]

Expected volatility	77%
Expected life	3.13 years
Risk-free interest rate	0.34%
Dividend yield	nil

Schedule of 35,000 Stock Options Valuation - August 6, 2013 [Table Text Block]

Expected volatility	75%
Expected life	3.13 years
Risk-free interest rate	0.62%
Dividend yield	nil

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Schedule of 35,000 Stock Options Valuation - August 6, 2013 (Details) (USD $)	9 Months Ended
	Sep. 30, 2013 Y
Additional Paid-in Capital Schedule Of 35,000 Stock Options Valuation - August 6, 2013 1	75.00%
Additional Paid-in Capital Schedule Of 35,000 Stock Options Valuation - August 6, 2013 2	3.13
Additional Paid-in Capital Schedule Of 35,000 Stock Options Valuation - August 6, 2013 3	0.62%
Additional Paid-in Capital Schedule Of 35,000 Stock Options Valuation - August 6, 2013 4	$ 0

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Schedule of 200,000 Stock Options Valuation - April 24, 2013 (Details) (USD $)	9 Months Ended
	Sep. 30, 2013 Y
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 24, 2013 1	77.00%
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 24, 2013 2	3.13
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 24, 2013 3	0.34%
Additional Paid-in Capital Schedule Of 200,000 Stock Options Valuation - April 24, 2013 4	$ 0

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Basis of Presentation

9 Months Ended

Sep. 30, 2013

Basis of Presentation [Text Block]

1.	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal and recurring nature.
	These financial statements should be read in conjunction with the audited consolidated financial statements at December 31, 2012. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
	The consolidated financial statements include the accounts of the Company and its subsidiary companies. On consolidation, all inter-entity transactions and balances have been eliminated.
	The financial statements are expressed in U.S. funds.
	Management has performed an evaluation of the Company’s activities through the date and time these financial statements were issued and concluded that there are no additional significant events requiring recognition or disclosure.

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Significant Accounting Policies

9 Months Ended

Sep. 30, 2013

Significant Accounting Policies [Text Block]

3. Significant Accounting Policies

Recently Issued Accounting Pronouncements
 

In February 2013, the FASB issued Update No. 2013-04, “Liabilities (Topic 405)—Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date”. The amendments in this Update provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. For public entities, the amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments shall be applied retrospectively to all prior periods presented for those obligations that exist at the beginning of the fiscal year of adoption. Early adoption is permitted. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

In March 2013, the FASB issued Update No. 2013-05, “Foreign Currency Matters (Topic 830)—Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”. The amendments in this Update resolve the diversity in practice about whether Subtopic 810 - 10, Consolidation—Overall, or Subtopic 830-30, Foreign Currency Matters—Translation of Financial Statements, applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. In addition, the amendments in this Update resolve the diversity in practice for the treatment of business combinations achieved in stages (sometimes also referred to as step acquisitions) involving a foreign entity. For public entities, the amendments in this ASU are effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

In April 2013, the FASB issued Update No. 2013-07, “Presentation of Financial Statements – Liquidation Basis of Accounting”. The objective of this Update is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. These amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of this amendment is not expected to have a material effect on the Company’s financial position or results of operations.

In July 2013, the FASB issued Update No. 2013-11, “Income Taxes (Topic 740)—Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The amendments in this ASU provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. The amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013 and should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Early adoption and retrospective application is permitted. The adoption of this amendment is not expected to have a material effect on the Company’s financial position or results of operations.

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Capital Stock

9 Months Ended

Sep. 30, 2013

Capital Stock [Text Block]

6. Capital Stock

		September 30,		December 31,
		2013		2012
Authorized -
100,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value
Issued -
53,063,921 (December 31, 2012 - 49,890,421) common shares	$	531	$	499

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Intangible Assets

9 Months Ended

Sep. 30, 2013

Intangible Assets [Text Block]

4.

Intangible Assets

As of September 30, 2013 NDA acquisition costs of $87 thousand (December 31, 2012 - $116 thousand) were recorded as intangible assets on the Company’s balance sheet and represent the net book value of the final progress payment related to the acquisition of 100% ownership of Forfivo XL®. The asset is being amortized over its estimated useful life of 39 months. The Company commenced amortization upon commercial launch of the product in October 2012.

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Consolidated Statement of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues
Royalties	$ 28	$ 0	$ 119	$ 0
License and other revenue	72	0	685	120
Total Revenues	100	0	804	120
Expenses
Research and development expense	191	287	406	838
Selling, general and administrative expense	491	404	1,341	1,175
Amortization of tangible assets	7	10	24	27
Amortization of intangible assets	10	0	29	0
Total Costs and Expenses	699	701	1,800	2,040
Loss from Operations	(599)	(701)	(996)	(1,920)
Other Income
Interest and other income	0	3	1	8
Total Other Income	0	3	1	8
Net Loss	(599)	(698)	(995)	(1,912)
Other Comprehensive Income (Loss)
Foreign currency translation adjustment	73	109	(33)	128
Comprehensive Loss	$ (526)	$ (589)	$ (1,028)	$ (1,784)
Basic and Diluted Weighted Average Number of Shares Outstanding	52,687,253	49,711,617	52,474,772	49,553,305
Basic and Diluted Loss Per Common Share	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.04)

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Basic and Diluted Loss Per Common Share

9 Months Ended

Sep. 30, 2013

Basic and Diluted Loss Per Common Share [Text Block]

9.	Basic and Diluted Loss Per Common Share
	Basic and diluted loss per common share is calculated based on the weighted average number of shares outstanding during the period. The warrants, share-based compensation and convertible notes have been excluded from the calculation of diluted loss per share since they are anti-dilutive.

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Consolidated Statement of Shareholders Equity (USD $)	Capital Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Total
Beginning Balance at Dec. 31, 2012	$ 0	$ 16,342	$ (14,463)	$ 299	$ 2,178
Beginning Balance (Shares) at Dec. 31, 2012	49,890,421
Foreign currency translation adjustment				(33)	(33)
Warrants exercised	1	1,464			1,465
Warrants exercised (Shares)	3,098,500
Options exercised		31			31
Options exercised (Shares)	75,000
Stock-based compensation		82			82
Net loss for the period			(995)		(995)
Ending Balance at Sep. 30, 2013	$ 1	$ 17,919	$ (15,458)	$ 266	$ 2,728
Ending Balance (Shares) at Sep. 30, 2013	53,063,921

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Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current
Cash and cash equivalents	$ 2,551	$ 2,059
Accounts receivable	55	1,282
Prepaid expenses	222	102
Investment tax credits receivable	212	213
Total Current Assets	3,040	3,656
Leasehold Improvements and Equipment, net	608	387
Intangible Assets	87	116
Total Assets	3,735	4,159
Current
Accounts payable and accrued liabilities	313	1,058
Deferred license revenue	308	308
Total Current Liabilities	621	1,366
Deferred License Revenue, non-current portion	386	615
Total Liabilities	1,007	1,981
Shareholders' Equity
Capital Stock	1	0
Additional Paid-in-Capital	17,919	16,342
Accumulated Deficit	(15,458)	(14,463)
Accumulated Other Comprehensive Income	266	299
Total Shareholders' Equity	2,728	2,178
Total Liabilities and Stockholders Equity	$ 3,735	$ 4,159

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Schedule of Stock by Class (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Capital Stock Schedule Of Stock By Class 1	100,000,000
Capital Stock Schedule Of Stock By Class 2	$ 0.00001
Capital Stock Schedule Of Stock By Class 3	20,000,000
Capital Stock Schedule Of Stock By Class 4	0.00001
Capital Stock Schedule Of Stock By Class 5	53,063,921
Capital Stock Schedule Of Stock By Class 6	49,890,421
Capital Stock Schedule Of Stock By Class 7	531
Capital Stock Schedule Of Stock By Class 8	$ 499

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Related Party Transactions

9 Months Ended

Sep. 30, 2013

Related Party Transactions [Text Block]

8.	Related Party Transactions
	Included in management salaries for the nine months ended September 30, 2013 are $8 thousand (2012 - $5 thousand) for options granted to the Chief Executive Officer, $24 thousand (2012 - $Nil) for options granted to the Chief Operating Officer and $19 thousand (2012 - $4 thousand) for options granted to the Chief Financial Officer under the 2006 Stock Option Plan and $8 thousand (2012 - $20 thousand) for options granted to non-employee directors.
	Also included in management salaries are director fees of $63 thousand (2012 - $80 thousand) for attendance to board meetings and audit committee meetings and $66 thousand (2012 - $Nil) for fees paid to a director under a management consultancy agreement.
	The above related party transactions have been measured at the exchange amount which is the amount of the consideration established and agreed to by the related parties.

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Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2013

Recent Accounting Pronouncements [Policy Text Block]

Recently Issued Accounting Pronouncements
 

In February 2013, the FASB issued Update No. 2013-04, “Liabilities (Topic 405)—Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date”. The amendments in this Update provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. For public entities, the amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments shall be applied retrospectively to all prior periods presented for those obligations that exist at the beginning of the fiscal year of adoption. Early adoption is permitted. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

In March 2013, the FASB issued Update No. 2013-05, “Foreign Currency Matters (Topic 830)—Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”. The amendments in this Update resolve the diversity in practice about whether Subtopic 810 - 10, Consolidation—Overall, or Subtopic 830-30, Foreign Currency Matters—Translation of Financial Statements, applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. In addition, the amendments in this Update resolve the diversity in practice for the treatment of business combinations achieved in stages (sometimes also referred to as step acquisitions) involving a foreign entity. For public entities, the amendments in this ASU are effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

In April 2013, the FASB issued Update No. 2013-07, “Presentation of Financial Statements – Liquidation Basis of Accounting”. The objective of this Update is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. These amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of this amendment is not expected to have a material effect on the Company’s financial position or results of operations.

In July 2013, the FASB issued Update No. 2013-11, “Income Taxes (Topic 740)—Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. The amendments in this ASU provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. The amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013 and should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Early adoption and retrospective application is permitted. The adoption of this amendment is not expected to have a material effect on the Company’s financial position or results of operations.

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Additional Paid-In Capital

9 Months Ended

Sep. 30, 2013

Additional Paid-In Capital [Text Block]

7.	Additional Paid-In Capital
	Stock options
	On April 24, 2013 the Company granted 480,000 stock options to an officer to purchase common shares. The stock options are exercisable at $0.65 per share and vest on December 31, 2015. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $157 thousand, using the following assumptions:

Expected volatility	78%
Expected life	3.83 years
Risk-free interest rate	0.34%
Dividend yield	nil

On April 24, 2013 the Company granted 200,000 stock options to an officer to purchase common shares. The stock options are exercisable at $0.65 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $59 thousand, using the following assumptions:

Expected volatility	77%
Expected life	3.13 years
Risk-free interest rate	0.34%
Dividend yield	nil

On August 6, 2013 the Company granted 35,000 stock options to a non-employee director to purchase common shares. The stock options are exercisable at $0.65 per share and vest over 2 years at 25% every six months. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $10 thousand, using the following assumptions:

Expected volatility	75%
Expected life	3.13 years
Risk-free interest rate	0.62%
Dividend yield	nil

During the nine month period ended September 30, 2013 a total of 75,000 (2012 - nil) stock options were exercised for 75,000 (2012 - nil) common shares having a par value of $0 thousand in aggregate, for cash consideration of $31 thousand (2012 - $Nil), resulting in an increase in additional paid-in capital of $31 thousand (2012 - $Nil).

Compensation expenses for stock-based compensation of $82 thousand and $43 thousand were recorded during the nine month period ended September 30, 2013 and 2012 respectively. Of the amount expensed in 2013, $67 thousand (2012 - $41 thousand) relates to stock options granted to employees and directors, and $15 thousand (2012 - $1 thousand) relates to options granted to independent third party consultants. In addition, $1 thousand was expensed in 2012 related to stock options granted to investor relations firms as compensation for investor relation services. As at September 30, 2013, the Company has $202 thousand (2012 - $63 thousand) of unrecognized stock-based compensation.

Warrants

During the nine month period ended September 30, 2013 a total of 3,098,500 (2012 - 1,424,981) warrants were exercised for 3,098,500 (2012 - 945,393) common shares having a par value of $0 thousand in aggregate, for cash consideration of $1,465 thousand (2012 - $337 thousand), resulting in an increase in additional paid-in capital of $1,464 thousand (2012 - $337 thousand).

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Adoption of New Accounting Standards

9 Months Ended

Sep. 30, 2013

Adoption of New Accounting Standards [Text Block]

2.	Adoption of New Accounting Standards
	Revenue Recognition and Disclosures
	In December 2011, the FASB issued Update No. 2011-11, “Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities”. The objective of this Update is to provide enhanced disclosures that will enable users of financial statements to evaluate the effect or potential effect of netting arrangements on an entity’s financial position. This includes the effect or potential effect of rights of setoff associated with an entity’s recognized assets and recognized liabilities within the scope of this Update. The amendments require enhanced disclosures by requiring improved information about derivatives, repurchase agreements and reverse purchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with specific criteria or subject to a master netting arrangement or similar agreement. In January 2013, the FASB also issued Update No. 2013-01, which clarifies that ordinary trade receivables and receivables are not in the scope of ASU 2011-11. ASU 2011-11and ASU 2013-01are effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. Retrospective disclosure is required for all comparative periods presented. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations.

In February 2013, the FASB has issued Update No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”. This Update has been issued to improve the transparency of reporting these reclassifications. The amendments in this Update supersede and replace the presentation requirements for reclassifications out of accumulated other comprehensive income in ASUs 2011 - 05 and 2011 - 12 for all public and private organizations. The amendments would require an entity to provide additional information about reclassifications out of accumulated other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual), effective for reporting periods beginning after December 15, 2012. The adoption of this Statement did not have a material effect on the Company’s financial position or results of operations.

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Intangible Assets (Narrative) (Details) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013 M
Intangible Assets 1	$ 87
Intangible Assets 2	$ 116
Intangible Assets 3	100.00%
Intangible Assets 4	39

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Comparative Figures

9 Months Ended

Sep. 30, 2013

Comparative Figures [Text Block]

10.	Comparative Figures
	Certain reclassifications of September 30, 2012 amounts have been made to facilitate comparison with the current period.

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Related Party Transactions (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions 1	$ 8,000
Related Party Transactions 2	5,000
Related Party Transactions 3	24,000
Related Party Transactions 4	0
Related Party Transactions 5	19,000
Related Party Transactions 6	4,000
Related Party Transactions 7	8,000
Related Party Transactions 8	20,000
Related Party Transactions 9	63,000
Related Party Transactions 10	80,000
Related Party Transactions 11	66,000
Related Party Transactions 12	$ 0

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Deferred License Revenue (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013 M
Deferred License Revenue 1	$ 1,000,000
Deferred License Revenue 2	39
Deferred License Revenue 3	$ 694,000

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Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Aug. 06, 2013
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2013
Trading Symbol	igxt
Entity Registrant Name	IntelGenx Technologies Corp.
Entity Central Index Key	0001098880
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		53,063,921
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

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Additional Paid-In Capital (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013 Y
Additional Paid-in Capital 1	480,000
Additional Paid-in Capital 2	$ 0.65
Additional Paid-in Capital 3	$ 157,000
Additional Paid-in Capital 4	200,000
Additional Paid-in Capital 5	$ 0.65
Additional Paid-in Capital 6	2
Additional Paid-in Capital 7	25.00%
Additional Paid-in Capital 8	59,000
Additional Paid-in Capital 9	35,000
Additional Paid-in Capital 10	$ 0.65
Additional Paid-in Capital 11	2
Additional Paid-in Capital 12	25.00%
Additional Paid-in Capital 13	10,000
Additional Paid-in Capital 18	75,000
Additional Paid-in Capital 19	0
Additional Paid-in Capital 20	75,000
Additional Paid-in Capital 21	0
Additional Paid-in Capital 22	0
Additional Paid-in Capital 23	31,000
Additional Paid-in Capital 24	0
Additional Paid-in Capital 25	31,000
Additional Paid-in Capital 26	0
Additional Paid-in Capital 27	82,000
Additional Paid-in Capital 28	43,000
Additional Paid-in Capital 29	67,000
Additional Paid-in Capital 30	41,000
Additional Paid-in Capital 31	15,000
Additional Paid-in Capital 32	1,000
Additional Paid-in Capital 33	1,000
Additional Paid-in Capital 34	202,000
Additional Paid-in Capital 35	63,000
Additional Paid-in Capital 36	3,098,500
Additional Paid-in Capital 37	1,424,981
Additional Paid-in Capital 38	3,098,500
Additional Paid-in Capital 39	945,393
Additional Paid-in Capital 40	0
Additional Paid-in Capital 41	1,465,000
Additional Paid-in Capital 42	337,000
Additional Paid-in Capital 43	1,464,000
Additional Paid-in Capital 44	$ 337,000