Income taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income taxes

Reconciliation of income tax expense

	December 31,		December 31,
	2020		2019
Accounting Net Loss before income tax - Greenbrook TMS	$	(29,663,540)	$	(15,909,879)
Accounting Net Loss before income tax - non-controlling interest	$	(739,181)	$	57,590
Accounting Net Loss before income tax	$	(30,402,721)	$	(15,852,289)
Income tax provision at statutory rate – 25.75% (December 31, 2019 – 25.95%)	$	(7,828,701)	$	(4,113,669)
Non-controlling interest		190,339		(14,945)
Non-deductible expenses and other permanent differences		(4,202)		119,258
Future rate differential		(20,880)		(81,857)
Change in unrecognized deferred tax assets		7,663,444		4,091,213
Income tax expense at effective rate	$	—	$	—

Deferred tax asset and liability

	December 31,		December 31,
	2020		2019
Book value in excess of tax costs	$	(262,207)	$	(220,302)
Property, plant and equipment		262,207		220,302
Net deferred tax assets/(liabilities)	$	—	$	—

The following temporary differences have not been recognized in the Company’s consolidated financial statements:

	December 31,		December 31,
	2020		2019
Property, plant and equipment	$	—	$	—
Non-capital loss carry-forward		37,798,280		23,511,648
Other, including stock-based compensation		6,941,969		1,993,179
Intangible assets		10,356,383		263,732
Unrecognized total deferred tax assets	$	55,096,632	$	25,768,559