Income taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income taxes.

Schedule of reconciliation of income tax expense

	December 31,		December 31,		December 31,
	2021		2020		2019
Accounting Net Loss before income tax - Greenbrook TMS	$	(24,751,488)	$	(29,663,540)	$	(15,909,879)
Accounting Net Loss before income tax - non-controlling interest	$	(108,430)	$	(739,181)	$	57,590
Accounting Net Loss before income tax	$	(24,859,918)	$	(30,402,721)	$	(15,852,289)
Income tax provision at statutory rate 25.38% (December 31, 2020 - 25.75%; December 31, 2019 – 25.95%)	$	(6,309,447)	$	(7,828,701)	$	(4,113,669)
Non-controlling interest		27,520		190,339		(14,945)
Non-deductible expenses and other permanent differences		(786,853)		(4,202)		119,258
Future rate differential		563,948		(20,880)		(81,857)
Change in unrecognized deferred tax assets		6,504,832		7,663,444		4,091,213
Income tax expense at effective rate	$	—	$	—	$	—

Schedule of deferred tax asset and liability

	December 31,		December 31,
	2021		2020
Book value in excess of tax costs	$	(334,167)	$	(262,207)
Property, plant and equipment		334,167		262,207
Net deferred tax assets (liabilities)	$	—	$	—

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

	December 31,		December 31,
	2021		2020
Property, plant and equipment	$	—	$	—
Non-capital loss carry-forward		59,623,930		37,798,280
Other, including share-based compensation		13,727,524		6,941,969
Intangible assets		9,533,145		10,356,383
Unrecognized total deferred tax assets	$	82,884,599	$	55,096,632