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Income Taxes - Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2015 | Dec. 31, 2014
--- | --- | ---
Deferred tax assets |  |
Temporary differences on capital and intangible assets | $ 415 | $ 606
Tax loss carryforwards | 3,799 | 3,415
SR&ED expenditure carryforwards | 1,687 | 974
Share issue costs | 3,345 | 39
Investment tax credits | 1,253 | 497
Lease accruals and other provisions | 4,316 | 1,664
Total deferred tax assets | 14,815 | 7,195
Valuation allowance | (14,011) | (6,578)
Total deferred tax asset | 804 | 617
Deferred tax liabilities |  |
Capitalized software development costs | (804) | (380)
Investment tax credits used or refunded | 0 | (237)
Total deferred tax liabilities | (804) | (617)
Net deferred tax asset | $ 0 | $ 0

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