The reconciliation of income taxes at statutory rates is as follows:

	2021			2020			2019

Loss for the year	$	(23,625,542	)	$	(13,591,117	)	$	(7,658,208	)

Expected income tax (recovery)	$	(6,379,000	)	$	(3,670,000	)	$	(2,067,000	)
Change in statutory, foreign tax, foreign exchange rates and other		560,000			(117,000	)		67,000
Permanent differences		1,098,000			134,000			309,000
Impact of flow through share
Share issue cost		-			(1,248,000	)		(50,000	)
Impact of convertible debenture		(24,000	)		17,000			107,000
Adjust prior years provision vs statutory tax returns and expiry of non-capital losses		(12,000	)		208,000
Expiry of non-capital losses		-			-			9,000
Change in unrecognized deductible temporary differences		4,757,000			4,676,000			1,625,000
Total income tax expense (recovery)	$	-		$	-		$	-

Current income tax	$	-		$	-		$	-
Deferred tax recovery	$	-		$	-		$	-

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

	2021			2020			2019
Deferred tax assets (liabilities)
ROU assets and lease liabilities	$	(21,000	)	$	(9,000	)	$	(2,000	)
Intangible Assets		(527,000	)		(141,000	)
Convertible Debenture		(717,000	)		(87,000	)		(321,000	)
Non-capital losses		1,265,000			237,000			323,000
Net deferred tax liability	$	-		$	-		$	-

The significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not been included on the consolidated statement of financial position are as follows:

	2021		Expiry Date Range	2020		Expiry Date Range	2019		Expiry Date Range
Temporary Differences
Receivables	$	775,000	No expiry date	$	775,000	No expiry date	$	-	No expiry date
Property, plant, and equipment and intangibles		3,284,000	No expiry date		2,216,000	No expiry date		1,541,000	No expiry date
Financing cost		5,106,000	No expiry date		5,948,000	2040 to 2044		1,376,000	2039 to 2043
Inventory		4,989,000	No expiry date		1,373,000	No expiry date		-	No expiry date
Allowance for doubtful accounts		715,000	No expiry date		714,000	No expiry date		-	No expiry date
Warrant liability		2,177,000	No expiry date
Allowable capital losses		39,000	No expiry date		39,000	No expiry date		38,000	No expiry date
Non-capital losses available for future periods		43,437,000	No expiry date		30,491,000	see below		20,708,000	see below
Canada		25,285,000	2026-2041		18,553,000	2026 to 2040		10,160,000	2026 to 2039
Israel		18,117,000	No expiry date		11,938,000	No expiry date		10,548,000	No expiry date
United States		35,000	No expiry date		-	No expiry date		-	No expiry date