Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Taxes

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the combined Canadian federal and provincial income tax rate with the Company’s effective tax rate is as follows (in thousands except for percentage rates):

	Year Ended			Year Ended
	December 31,			December 31,
	2019			2018
Domestic (loss)/gain	$	(9,004)		$	(7,702)
Foreign loss		(3,734)			(2,145)
Loss before income taxes		(12,738)			(9,847)
Expected statutory rate (recovery)		26.50	%		26.50	%
Expected provision for (recovery of) income tax		(3,376)			(2,609)
Permanent differences		901			512
Change in valuation allowance		2,193			2,042
Effect of foreign exchange rate differences		—			—
Effect of change in future enacted tax rates		—			—
Tax credits and other adjustments		—			—
Effect of tax rate changes and other		280			55
Provision for income taxes	$	—		$	—

Schedule of Net Future Tax Assets

The primary temporary differences which gave rise to future income taxes (recovery) at December 31, 2019 and December 31, 2018:

	December 31,		December 31,
	2019		2018
Future tax assets:
SR&ED expenditures	$	2,086	$	2,195
Income tax loss carryforwards		23,182		21,452
Non-refundable investment tax credits		1,121		1,250
Share issue costs		99		45
Accrued expenses		—		—
Fixed and intangible assets		1,083		1,065
Reserves		—		13
		27,572		26,020
Less: valuation allowance		(27,572)		(26,020)
Net future tax assets	$	—	$	—

Summary of Tax Credit Carryforwards [Table Text Block]

The unclaimed amounts and their expiry dates are as listed below:

			Province/
	Federal		State
SR&ED expenditures (no expiry)	$	7,872	$	—
Income tax loss carryforwards (expiry date):
2020		—		6,169
2021		26		2,716
2022		233		4,219
2023		1,588		4,164
2024		4,849		2,116
2025		17,229		11,786
2026		6,690		4,698
2027		10,555		6,980
2028		10,250		6,724
2029		3,916		2,416
2030		3,243		3,376
2031		3,675		3,746
2032		1,755		996
2033		1,782		3,149
2034		1,685		4,600
2035		2,131		1,189
2036		3,901		2,882
2037		7,024		5,267
2038		5,687		5,687
No expiration		5,899		—
Investment tax credits (expiry date):
2019		91
2020		52
2021		521
2022		379
2023		169
2024		189
2025		82
2026		86
2027		47