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OPERATING SEGMENTS
 12 Months Ended
Dec. 31, 2018
Disclosure of operating segments [abstract]  
OPERATING SEGMENTS [Text Block]

4. OPERATING SEGMENTS

The Corporation's reportable segments are Loyalty Currency Retailing, Platform Partners and Points Travel. These operating segments are organized around differences in products and services.

The Corporation's measure of segment profit or loss is Contribution, which is defined as gross profit (total revenue less direct cost of revenue) for the relevant operating segment less direct adjusted operating expenses. Direct adjusted operating expenses are expenses which are directly attributable to each operating segment.  Assets and liabilities are not provided to the CODM at the operating segment level and are therefore not allocated to the operating segments for reporting purposes.  There have been no changes in the Corporation's reportable segments.

For the year ended December 31, 2019:   Loyalty Currency Retailing     Platform Partners     Points Travel     Total  
Total revenue $ 391,045   $ 7,577   $ 2,555   $ 401,177  
Direct cost of revenue   335,032     665     25     335,722  
Gross profit   56,013     6,912     2,530     65,455  
Direct adjusted operating expenses   13,830     3,871     6,838     24,539  
Contribution $ 42,183   $ 3,041   $ (4,308 ) $ 40,916  
Indirect adjusted operating expenses1                     14,328  
Finance income                     (908 )
Finance costs                     211  
Equity-settled share-based payment expense                     5,172  
Income tax expense                     5,155  
Depreciation and amortization                     4,668  
Foreign exchange loss                     401  
Net income                   $ 11,889  

For the year ended December 31, 2018(a):
 		   Loyalty Currency Retailing     Platform Partners     Points Travel     Total  
Total revenue $ 366,421   $ 7,979   $ 1,845   $ 376,245  
Direct cost of revenue   321,615     615     111     322,341  
Gross profit   44,806     7,364     1,734     53,904  
Direct adjusted operating expenses   12,941     3,784     5,522     22,247  
Contribution $ 31,865   $ 3,580   $ (3,788 ) $ 31,657  
Indirect adjusted operating expenses1                     13,718  
Finance income                     (666 )
Equity-settled share-based payment expense                     4,381  
Income tax expense                     3,104  
Depreciation and amortization                     3,364  
Foreign exchange gain                     (36 )
Net income                   $ 7,792  

(a) The Corporation has initially applied IFRS 16 at January 1, 2019, using the modified retrospective approach. Under this approach comparative information is not restated. See Note 3(a).

1 Indirect adjusted operating expenses comprise costs that are shared among the Loyalty Currency Retailing, Platform Partners and Points Travel operating segments, including costs associated with various corporate functions, such as Finance, Human Resources, Legal and certain expenses associated with information technology infrastructure.

Enterprise-wide disclosures - Geographic information

For the year ended December 31   2019     2018  
Revenue                        
United States $ 358,993     90%   $ 331,625     88%  
Europe   21,832     5%     25,661     7%  
Other   20,352     5%     18,959     5%  
  $ 401,177     100%   $ 376,245     100%  

Revenue earned by the Corporation is generated from sales to loyalty program partners directly or from sales directly to members of loyalty programs with which the Corporation partners. Revenues by geographic region are shown above and are based on the country of residence of each of the Corporation's loyalty partners. As at December 31, 2019, substantially all of the Corporation's assets were in Canada.

Transaction price allocated to the remaining performance obligations

The following table provides information about the nature and timing of the satisfaction of performance obligations in contracts with customers.

    Total     Year 1     Year 2     Year 3     Year 4     Year 5+  
                                     
Hosting and other $ 633   $ 259   $ 259   $ 115   $ -   $ -  

The Corporation has elected to apply the practical expedient to not disclose information about remaining performance obligations that have original expected durations of one year or less.

Dependence on loyalty program partners

For the year ended December 31, 2019, there were three (2018 - three) loyalty program partners for which sales to their members individually represented more than 10% of the Corporation's total revenue. In aggregate, sales to the members of these partners represented 69% (2018 - 70%) of the Corporation's total revenue.