Accounts Receivable

12 Months Ended

Jun. 30, 2022

Subclassifications of assets, liabilities and equities [abstract]

Accounts Receivable

Accounts Receivable

Accounting Policy

Accounts receivable are recognized initially at fair value and subsequently measured at amortized cost, less any provisions for impairment. Financial assets measured at amortized cost are assessed for impairment at the end of each reporting period. Impairment provisions are estimated using the expected credit loss impairment model where any expected future credit losses are provided for, irrespective of whether a loss event has occurred at the reporting date.

Estimates of expected credit losses take into account the Company’s collection history, deterioration of collection rates during the average credit period, as well as observable changes in and forecasts of future economic conditions that affect default risk. Where applicable, the carrying amount of a trade receivable is reduced for any expected credit losses through the use of an allowance for doubtful accounts (“AFDA”) provision. Changes in the AFDA provision are recognized in the statement of comprehensive loss. When the Company determines that no recovery of the amount owing is possible, the amount is deemed irrecoverable and the financial asset is written off.

	Notes	June 30, 2022	June 30, 2021
		$	$
Trade receivables	29(a)	32,465	42,030
Sales taxes receivable		3,137	1,625
Lease receivable	29(a)	1,883	978
Consideration receivable from divestiture		2,361	2,167
Government grant receivable	5	6,088	6,617
Other receivables (1)		1,061	2,844
		46,995	56,261

(1)    Includes interest receivable from the convertible debenture investments (Note 6).