7. INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Deferred tax assets and liabilities

	As of December 31,			As of December 31,
	2019			2018
Deferred tax assets:
Non-current:
Accrued vacation and deferred revenue	$	3		$	141
Noncapital loss carryforwards, Canada		2,462			2,824
Capital loss carryforwards, Canada		6			7
Net operating loss carryforwards, U.S.		18,824			14,247
Mineral properties		3,325			4,563
Reclamation provision		28			28
Equipment		148			150
Share based compensation		23			75
Research and development		982			1,192
Deferred tax assets		25,211			23,227
Valuation allowance		(25,211	)		(23,099	)
Net	$	—		$	128
Deferred tax liabilities:
Non-Current:
Option liability	$	—		$	(128	)
Deferred tax liabilities	$	—		$	(128	)
Net deferred tax asset/(liability)	$	—		$	—

Valuation allowance by tax jurisdiction

	As of December 31,
	2019		2018
Canada	$	2,897	$	3,211
United States		22,314		19,888
Total valuation allowance	$	25,211	$	23,099

Income/(loss) from continuing operations before income taxes

	For the years ended December 31,
	2019			2018
Canada	$	(63	)	$	(80	)
United States		(1,370	)		(1,684	)
	$	(1,433	)	$	(1,764	)

Income tax reconciliation

	As of December 31,			As of December 31,
	2019			2018
Net income (loss)	$	(1,433	)	$	(1,764	)
Statutory tax rate		27	%		26	%
Tax expense (recovery) at statutory rate		(387	)		(459	)
State taxes		(312	)		—
Foreign rate differential		61			—
Change in tax rates		(119	)		(61	)
Share issuance costs amortization		(24	)		(23	)
Stock-based compensation		94			708
Expired net operating loss carryovers		18			30
Prior year true-up		(1,304	)		(10	)
Change in valuation allowance		1,973			(185	)
Income tax expense (recovery)	$	—		$	—