Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income (Losses) before Income Tax, Domestic and Foreign

Income (losses) before income taxes for the years ended December 31, 2022, 2021 and 2020 was as follows:

(in thousands)	2022		2021		2020
Canada	$	(112,359)	$	(180,374)	$	(61,024)
Foreign	6,007		168		(41,750)
	$	(106,352)	$	(180,206)	$	(102,774)

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) consisted of the following for the years ended December 31, 2022, 2021 and 2020:

(in thousands)	2022		2021		2020
Current:
Canada	$	—	$	—	$	—
Foreign	1,828		760		(94)
	1,828		760		(94)
Deferred:
Canada	—		—		—
Foreign	—		—		—
Total deferred	—		—		—
Income tax expense (benefit)	$	1,828	$	760	$	(94)

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes varied from the income taxes provided based on the Canadian statutory rate of 26.7%, 26.8%, and 26.8% for the years ending December 31, 2022, 2021 and 2020, respectively. The Company's increase in tax expense is primarily driven by withholding tax payments of $1.2 million paid during 2022.

	2022		2021		2020
Canada statutory income tax benefit	26.7	%	26.8	%	26.8	%
Effect of tax rates on foreign jurisdictions	0.3		—		(2.4)
Withholding taxes	(1.1)		—		—
Impact of future rates and tax rate changes	(0.1)		(0.1)		6.1
Foreign tax credit	1.1		—		—
Non-deductible share-based compensation	(8.1)		(4.5)		(4.5)
Change in valuation allowance	(21.5)		(21.8)		(26.0)
Scientific Research and Experimental Development (SRED)	1.1		0.3		0.4
Other	(0.1)		(1.1)		(0.3)
Effective tax rate	(1.7)	%	(0.4)	%	0.1	%

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets (liabilities) consisted of the following for the years ending December 31, 2022 and 2021:

(in thousands)	2022		2021
Deferred tax assets:
Net operating loss carry-forwards	$	141,020	$	120,274
Share issue costs	4,209		6,016
Intangible assets	1,400		1,086
SRED (Scientific Research and Experimental Development)	7,462		6,059
Capitalized research and development	1,663		—
Deferred compensation	3,391		3,980
Accruals	2,887		2,653
Other	4,287		3,473
Gross deferred tax assets	166,319		143,541
Valuation allowance	(164,514)		(141,348)
Total deferred tax assets	1,805		2,193
Deferred tax liabilities:
Other	(1,128)		(1,356)
Property and equipment and intangible assets	(677)		(837)
Total deferred tax liabilities	(1,805)		(2,193)
Net deferred tax assets (liabilities)	$	—	$	—