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Income taxes - Disclosure of components of deferred income tax assets and liabilities (Details) - CAD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Deferred tax assets: |  |  |
Stream interests | $ 0 | $ 26,753 |
Non-capital losses | 35,200 | 14,375 |
Deferred and restricted share units | 4,278 | 3,644 |
Share and debt issue expenses | 1,963 | 2,720 |
Other | 5 | 0 |
Deferred tax assets | 41,446 | 47,492 |
Deferred tax liabilities: |  |  |
Royalty interests | (130,624) | (133,120) |
Stream interests | (5,341) | 0 |
Investments | (1,760) | (706) |
Other | 0 | (238) |
Deferred tax liabilities | (137,725) | (134,064) |
Deferred tax liability, net | $ (96,279) | $ (86,572) | $ (68,407)

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Deferred tax assets: + References No definition available. + Details
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- Definition Deferred and restricted share units + References No definition available. + Details
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- Definition Non-capital losses + References No definition available. + Details
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- Definition Represents amount of Other in deferred tax assets. + References No definition available. + Details
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- Definition Represents amount of Share and debt issue expense. + References No definition available. + Details
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- Definition Royalty interests and exploration and evaluation liabilities. + References No definition available. + Details
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