INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

INCOME TAXES

Schedule of reconciliation of reported tax expense

	For the years ended
	December 31,
	2019			2018			2017
				As restated Note 23			As restated Note 23
Loss before income taxes	$	(35,102,222)		$	(107,876,382)		$	(21,149,640)
Statutory tax rate		27.00	%		27.00	%		26.00	%
Recovery of income taxes based on the combined Canadian federal
and provincial statutory rates		(9,477,600)			(29,126,623)			(5,498,906)
Share-based remuneration		861,248			1,073,142			650,335
Effect of rate change		—			—			(2,344,122)
Effect of historical adjustments		—			(16,036)			(331,410)
Foreign exchange adjustment		—			—			(28,668)
Other permanent differences		190,096			20,930,238			(1,798,205)
Unrecognized deferred tax benefits		8,464,437			7,183,316			9,670,642
Difference in tax rates between foreign jurisdictions and Canada		(9,389)			63,056			164,762
Income tax expense	$	28,793		$	107,093		$	484,428

Schedule of components of income tax expense

	For the years ended
	December 31,
	2019		2018		2017
Current tax	$	28,793	$	107,093	$	484,428
Deferred tax		—		—		—
Income tax expense	$	28,793	$	107,093	$	484,428

Schedule of the unrecognized deferred tax assets

	For the years ended
	December 31,
Deferred tax assets	2019		2018		2017
Investment tax credits	$	1,951,937	$	2,525,545	$	3,108,576
Capital assets		118,033		182,385		500,445
Share issue expenses		1,094,158		1,198,653		1,774,820
Non-capital loss carry forwards		73,415,224		65,556,024		56,627,473
Foreign exchange		—		5,453		5,500
Research and development expenditures		—		—		265,260
Deferred compensation		32,342		22,232		31,387
	$	76,611,694	$	69,490,292	$	62,313,461
Tax attributes not Recognized	$	(76,611,694)	$	(69,490,292)	$	(62,313,461)