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INCOME TAXES
9 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
INCOME TAXES

13. INCOME TAXES

As at September 30, 2022, the Company had a valuation allowance of $28.1 million against deferred tax assets as the Company has experienced cumulative losses in recent years (December 31, 2021 – $17.3 million).