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INCOME TAXES (Tables)
 13 Months Ended
Sep. 30, 2023
Major components of tax expense (income) [abstract]  
Disclosure of detailed information about components of deferred income tax expense
Components of income tax recovery are as follows:

SEPTEMBER 30, 2023AUGUST 31,
2022
Current tax
 Current expense $30 $225 
 Prior year adjustments (225)175 
$(195)$400 
Deferred tax
Origination and reversal of temporary differences$(57,438)(11,809)
Change in unrecognized temporary differences48,344 11,750 
Prior year adjustments
5,477 (429)
$(3,617)$(488)
Total income tax recovery
$(3,812)$(88)
Disclosure of detailed information about reconciliation of income tax expense
A reconciliation of income tax recovery at the statutory rate to amounts recorded in the consolidated financial statements is provided below:

SEPTEMBER 30, 2023AUGUST 31,
2022
Loss before income taxes
$(252,413)$(14,371)
Statutory income tax rate29.0 %29.0 %
Tax calculated at statutory rate(73,200)(4,168)
Non-deductible (non-taxable) items11,489 (8,000)
Change in unrecognized temporary differences
48,495 11,750 
Tax rate differences and tax rate changes
4,152 604 
Other— 154 
 Prior year tax adjustments 5,252 (428)
Income tax recovery
$(3,812)$(88)
Disclosure of detailed information about recognized deferred tax assets and liabilities
Recognized deferred tax assets and liabilities consist of the following:
SEPTEMBER 30, 2023AUGUST 31,
2022
Deferred tax assets are attributable to the following:
Non-capital losses$12,136 $6,479 
Property, plant and equipment

475 — 
Other
114 — 
Lease liabilities1,041 862 
Deferred tax assets13,766 7,341 
Set-off of tax(13,766)(7,341)
Net deferred tax asset$— $— 
Deferred tax liabilities are attributable to the following:
Property, plant and equipment
$(1,300)$(581)
Intangible assets
(2,137)(3,719)
Biological assets(2,832)(2,628)
Inventories(6,422)(3,165)
Right-of-use assets
(731)(550)
Net investment in sublease
(316)(315)
Other(27)— 
Deferred tax liabilities(13,765)(10,958)
Set-off of tax13,765 7,341 
Net deferred tax liability$— $(3,617)
Disclosure of detailed information about changes in temporary differences in net tax assets and liabilities
The changes in temporary differences during the thirteen months ended and year ended September 30, 2023 and August 31, 2022, respectively, were as follows:

NET BALANCE AT AUGUST 31, 2022
RECOGNIZED IN PROFIT OR LOSSACQUIRED IN A BUSINESS COMBINATION
NET BALANCE AT SEPTEMBER 30, 2023
Non-capital losses$6,479 $5,657 $— $12,136 
Property, plant and equipment
(1,131)(426)— (1,557)
Intangible assets
(3,719)1,602 — (2,117)
Biological assets(2,628)(204)— (2,832)
Inventories(3,165)(3,163)— (6,328)
Lease liabilities862 179 — 1,041 
Net investment in sublease
(315)(1)(316)
Other— (27)— (27)
Net tax (liabilities) assets
$(3,617)$3,617 $— $— 

NET BALANCE AT AUGUST 31, 2021
RECOGNIZED IN PROFIT OR LOSSRECOGNIZED DIRECTLY IN EQUITY & OCI
NET BALANCE AT AUGUST 31, 2022
Non-capital losses$5,078 $1,401 $— $6,479 
Property, plant and equipment
(1,146)130 (115)(1,131)
Intangibles(652)666 (3,733)(3,719)
Biological assets(1,755)(834)(39)(2,628)
Inventories(2,670)(266)(229)(3,165)
Lease liabilities1,544 (693)11 862 
Net investment in sublease(398)83 — (315)
Other(1)1 — — 
Net tax (liabilities) assets
$— $488 $(4,105)$(3,617)
Disclosure of detailed information about unrecognized deductible temporary differences and unused tax losses
The Company recognizes tax benefits on losses or other deductible amounts where the probable criteria for the recognition of deferred tax assets has been met. The Company's unrecognized deductible temporary differences and unused tax losses for which no deferred tax asset is recognized consist of the following amounts:

SEPTEMBER 30, 2023AUGUST 31,
2022
Deductible temporary differences$166,739 $24,667 
Tax losses273,774 238,595 
$440,513 $263,262