Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Major components of tax expense (income) [abstract]

Income Tax Recognized in Profit or Loss

Income tax recognized in profit or loss is comprised of the following:

	Years ended December 31,
		2023		2022
	$		$
Withholding taxes accrued		-		-
Current income tax		-		-
Deferred income tax		10,659		-
Total income tax expense		10,659		-

Summary of Reconciliation of Income Taxes at Canadian Statutory Rates with Reported Taxes

A reconciliation of income taxes at Canadian statutory rates with reported taxes is as follows:

	Years ended December 31,
		2023			2022
	$			$
Income/(loss) from continuing operations before taxes		28,240			(32,527	)
Income/(loss) from discontinuing operations before taxes		1,270,788			(61,041	)
Total income/(loss) before taxes		1,299,028			(93,568	)
Statutory tax rate		27	%		27	%
Expected income tax expense/(recovery) at statutory tax rate		350,737			(25,263	)
Items not taxable for income tax purposes		(348,159	)		9,846
Effect of lower tax rate in foreign jurisdiction		(162	)		3,048
Foreign exchange related to the weakening of the Argentine Pesos		5,670			-
Change in unrecognized deferred tax assets and other		2,573			12,369
Tax expense		10,659			-

Summary of Significant Components of Company's Deferred Tax Assets and Liabilities

The significant components of the Company's deferred tax assets and liabilities are as follows:

	December 31, 2023			December 31, 2022
	$			$
Deferred tax assets:
Tax loss carryforwards		16,498			8,347
Loans to Exar Capital		217			217
Exploration and evaluation assets		-			3,371
Financing costs		-			3,118
Capital assets		95			621
Investment in Green Technology Metals		-			346
Investment in Cauchari-Olaroz project		-			876
Other		268			501
Deferred tax assets		17,078			17,397
Deferred tax liabilities:
Investment in Cauchari-Olaroz project		(1,313	)		-
Exploration and evaluation assets		(10,659	)		-
Financing costs		(2,295	)		-
Investment in Arena Minerals		-			(193	)
Convertible debt		(13,470	)		(12,360	)
Stock based compensation		-			(4,844	)
Deferred tax liabilities		(27,737	)		(17,397	)
Unrecognized deferred tax liabilities		(10,659	)		-

Summary of Temporary Differences for Deferred Tax Assets Recognized

Deductible temporary differences for which no deferred tax assets are recognized as follows:

	December 31, 2023		December 31, 2022
	$		$
Tax loss carryforwards		48,771		248,000
Other		25,965		915
		74,736		248,915