Income taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income taxes.

Schedule of reconciliation of income tax expense

	December 31,		December 31,		December 31,
	2022		2021		2020
Accounting Net Loss before income tax - Greenbrook TMS	$	(61,726,474)	$	(24,751,488)	$	(29,663,540)
Accounting Net Loss before income tax - non-controlling interest		(698,265)		(108,430)		(739,181)
Accounting Net Loss before income tax	$	(62,424,739)	$	(24,859,918)	$	(30,402,721)
Income tax provision at statutory rate 25.18% (December 31, 2021 - 25.38%, December 31, 2020 – 25.75%)	$	(15,718,549)	$	(6,309,447)	$	(7,828,701)
Non-controlling interest		175,823		27,520		190,339
Non-deductible expenses and other permanent differences		20,207		(786,853)		(4,202)
Future rate differential		205,770		563,948		(20,880)
Change in unrecognized deferred tax assets		15,316,749		6,504,832		7,663,444
Income tax expense at effective rate	$	—	$	—	$	—

Schedule of deferred tax asset and liability

	December 31,		December 31,
	2022		2021
Book value in excess of tax costs	$	(911,686)	$	(334,167)
Property, plant and equipment		911,686		334,167
Net deferred tax assets (liabilities)	$	—	$	—

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

	December 31,		December 31,
	2022		2021
Non-capital loss carry-forward		98,618,164		59,623,930
Other, including share-based compensation		13,607,463		13,727,524
Intangible assets		30,115,386		9,533,145
Unrecognized total deferred tax assets	$	142,341,013	$	82,884,599