Income taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income taxes

Schedule of reconciliation of provision for income taxes

	December 31,		December 31,
	2023		2022
Accounting net loss before income tax – Greenbrook TMS	$	(48,914,062)	$	(87,671,116)
Accounting net loss before income tax - non-controlling interest		(340,755)		(634,812)
Accounting net loss before income tax	$	(49,254,817)	$	(88,305,928)
Income tax provision at statutory rate 25.72%
(December 31, 2022 – 25.18%)	$	(12,670,750)	$	(22,235,433)
Non-controlling interest		87,659		159,846
Non-deductible expenses and other permanent differences		51,852		20,207
Future rate differential		(658,722)		205,770
Change in valuation allowance		13,189,961		21,849,610
Income tax expense at effective rate	$	—	$	—

Schedule of components of the deferred income tax assets and liabilities

	December 31,		December 31,
	2023		2022
Assets:
Non-capital loss carry-forward	$	37,738,560	$	21,835,486
Other, including share-based compensation		6,332,421		8,228,183
Intangible assets		13,281,892		13,917,720
Total deferred income tax assets	$	57,352,873	$	43,981,389
Liabilities:
Property, plant and equipment	$	(801,239)	$	(911,686)
Total deferred income tax liabilities		(801,239)		(911,686)
Net deferred income taxes		56,551,634		43,069,703
Valuation allowance		(56,551,634)		(43,069,703)
Net deferred income taxes, net of valuation allowance	$	—	$	—