Risk Management Arising From Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

Risk Management Arising From Financial Instruments [abstract]

Schedule of Fair Value of Financial Instruments

At December 31,	2018		2017
			Restated (Note 5)
Cash and cash equivalents	$	7,561	$	21,511
Restricted cash (current and non-current)		1,176		903
Restricted cash – non-current
Trade and other receivables, including contract assets		12,951		15,959
Financial assets at amortized cost (IAS 39 - Loans and receivables)	$	21,688	$	38,373
Trade and other payables	$	9,068	$	9,736
Long-term debt and repayable government contribution (current and non-current)		8,049		11,240
Operating borrowings		–		1,200
Contract liabilities, current and non-current		16,001		14,044
Capital lease		33		44
Financial liabilities at amortized cost (IAS 39 - Other financial liabilities)	$	33,151	$	36,264
DSU liability		730		1,406
Warrants		11		409
Financial liabilities at fair value through profit or loss	$	741	$	1,815

Schedule of Contractual Maturity of Net Financial Liabilities

	Due in less		Due in 1-3		Due in 4-5
At December 31, 2018	than 1 year		years		years
Trade and other payables	$	9,068	$	–	$	–
DSU liability		730		–		–
Warrants		11		–		–
Long-term debt – Province of Ontario and EDC		3,760		6,493		7
Total	$	13,569	$	6,493	$	7

	Due in less		Due in 1-3		Due in 4-5
At December 31, 2017	than 1 year		years		years
Trade and other payables	$	9,736	$	–	$	–
DSU liability		1,406		–		–
Operating borrowings		1,200		–		–
Warrants		409		–		–
Long-term debt – Province of Ontario and EDC		4,653		7,243		3,123
Total	$	17,404	$	7,243	$	3,123

Schedule of Exposure to Credit Risk by Aging Receivables

At December 31,	2018		2017
Not due	76	%	77	%
Less than 30 days past due	8		11
Less than 60 days past due, more than 30 days past due	1		1
More than 60 days past due	15		11
Total	100	%	100	%

Schedule of Exposure to Credit Risk for Trade Receivables by Geographic Area

At December 31,	2018		2017
Europe	62	%	64	%
North America	5		4
Asia	31		30
Rest of world	2		2
Total	100	%	100	%

Schedule of Loss Allowance for Trade Receivables and Contract Assets

January 1, 2018:	Not yet due	Less than 31 days past due	31-60 days past due	More than 60 days past due	Total
Expected loss rate	0.01%	0.05%	0.21%	1.34%
Gross carrying amount	$           9,849	$              2,482	$               166	$            1,192	$         13,689
Loss allowance	$                  1	$                     1	$                   0	$                 16	$                18

The loss allowance for trade receivables and contract assets as at December 31, 2017 reconciled to the opening loss allowances on January 1, 2018 is as follows:

	Contract Assets	Trade and other receivables	Total
At December 31, 2017 under IAS 39	$               -	$         943	$         943
Write-off of amounts deemed uncollectible against gross receivables	-	(925)	(925)
Opening loss allowance as at January 1, 2018	$               -	$18	$18

The loss allowance at December 31, 2018 was determined as follows for both trade receivables and contract assets:

December 31, 2018:	Not yet due	Less than 31 days past due	31-60 days past due	More than 60 days past due	Total
Expected loss rate	0.1%	2.6%	3.1%	0.9%
Gross carrying amount	$             8,334	$                  529	$                  96	$                577	$           9,536
Loss allowance	$                    8	$                    14	$                    3	$                    5	$                30

Schedule of Exposure to Credit Risk Relating to Cash and Cash Equivalents and Restricted Cash on Deposit by Geographic Area

	2018		2017
Canada	37	%	65	%
Belgium	61		30
Germany	2		5
	100	%	100	%