Investment in Associate (Tables)

12 Months Ended

Dec. 31, 2021

Investment in Associate [Abstract]

Disclosure of Acquisition Costs

The acquisition cost of this first tranche is comprised of the following:

Consideration paid for the CMC acquisition:	$
Cash	23,000
Purchase price payable to the private vendor	666
2,000,000 common share purchase warrants issued to the private vendor (to purchase 200,000 common shares)(1)	324
Transaction costs	176
	24,166

(1)The common share purchase warrants entitle the holders to acquire up to 200,000 common shares on a post-consolidation basis (Note 15) of the Company at a price of $10.85 per common share for a period of 3 years. The fair value was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: risk-free interest rate of 0.35%, average projected volatility of 45%, dividend yield of 1.96%, average expected life of warrants of 3 years for a fair value of $0.162 per common share purchase warrant.

	For the year ended December 31, 2021
	$
Opening balance	—
Acquisition	24,166
Dividends declared	(1,359)
Share of income and comprehensive income	373
Acquisition of control	(23,180)
Closing balance	—