ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES

13. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES

	As at December 31
	2023		2022
Trade accounts payable(2)		12,378		8,944
Accrued liabilities(2)		5,500		5,394
Wages and commissions payable		1,688		3,410
Rebates accrued(1)		314		2,133
		19,880		19,881

(1)In 2023, $2.6 million of rebates were earned (2022 - $4.8 million) and $4.4 million were paid (2022 - $3.7 million).

(2)In 2022, $3.4 million of trade accruals were previously included in the Accrued liabilities balance.

Other liabilities

	As at December 31,
	2023		2022
Warranty provisions (1)		873		1,278
DSU liability		1,086		594
Income taxes payable		289		-
Sublease deposits		184		139
Other provisions		50		45
Other liabilities		2,482		2,056

(1)The following table presents a reconciliation of the warranty provisions balance:

	As at December 31,
	2023			2022
As at January 1		1,278			1,451
Additions to warranty provision		1,208			1,134
Payments related to warranties		(1,613	)		(1,307	)
		873			1,278