For the years ended September 30

2022

2021

Loss for the year before income tax

$

(35,215,072)

$

(36,839,810)

Tax recovery at statutory income tax rates

$

(9,509,000)

$

(9,947,000)

Non-deductible share-based payments

963,000

1,575,000

Taxable capital gains

Other permanent differences including foreign exchange

(25,000)

(49,000)

Share issue costs

—

(2,492,000)

Change in statutory, foreign tax, foreign exchange rates and other

1,288,000

1,260,000

Adjustment to prior years provision versus statutory tax returns and expiry of non-capital losses

165,000

(725,000)

Change in valuation allowance

7,007,000

10,344,000

Total income tax expense

$

(111,000)

$

(34,000)