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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Reconciliation of the Expected Provision for Income Tax Recovery/Expense to the Actual Provision for Income Tax Recovery/Expense | The reconciliation of the expected provision for income tax recovery/expense to the actual provision for income tax recovery/expense reported in the Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2015, 2014, and 2013 is as follows.
|  | 2015 $ |  | 2014 $ |  | 2013 $
Earnings (loss) before income taxes |  | (18,790 | ) |  | (22,311 | ) |  | (4,837 | )
Expected income tax expense (recovery) at Canadian statutory income tax rate of 26.51% (2014-26.51%) |  | (4,980 | ) |  | (5,915 | ) |  | (1,282 | )
Permanent differences |  | 1,333 |  |  | 1,203 |  |  | 435 |
Share issuance costs |  | (3,734 | ) |  | — |  |  | — |
Effect of change in tax rates |  | — |  |  | — |  |  | (163 | )
Utilization of tax credits |  | — |  |  | — |  |  | (93 | )
Other |  | (8 | ) |  | (43 | ) |  | — |
Foreign rate differential |  | (44 | ) |  | (3 | ) |  | (2 | )
Increase (decrease) in valuation allowance |  | 7,433 |  |  | 4,758 |  |  | 1,105 |
Provision for income tax (recovery) expense |  | — |  |  | — |  |  | — |
Significant Components of Future Income Tax Assets and Liabilities | The significant components of the Company’s deferred income tax assets and liabilities as of December 31, 2015 and 2014 are as follows.
|  | 2015 $ |  | 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 | )
|  | 804 |  |  | 617 |
Deferred tax liabilities |  |  |  |  |  |
Capitalized software development costs |  | (804 | ) |  | (380 | )
Investment tax credits used or refunded |  | — |  |  | (237 | )
Total deferred tax liabilities |  | (804 | ) |  | (617 | )
Net deferred tax asset |  | — |  |  | — |
Schedule of Expiration Dates of Investment Tax Credits | As of December 31, 2015 and 2014, the Company had unused non-capital tax losses of approximately $14,264 and $13,475 respectively, a SR&ED expenditure pool totaling $6,364 and $3,673 respectively, and investment tax credits of $1,486 and $532 respectively, that are due to expire as follows.
|  | SR&ED Expenditures $ |  | Investment Tax Credits $ |  | Non-Capital Losses $
2031 |  | — |  |  | 45 |  |  | — |
2032 |  | — |  |  | 117 |  |  | 13 |
2033 |  | — |  |  | 232 |  |  | 11,235 |
2034 |  | — |  |  | 197 |  |  | 825 |
2035 |  | — |  |  | 895 |  |  | 2,191 |
Indefinite |  | 6,364 |  |  | — |  |  | — |
|  | 6,364 |  |  | 1,486 |  |  | 14,264 |
Summary of Operating Loss Carryforwards | As of December 31, 2015 and 2014, the Company had unused non-capital tax losses of approximately $14,264 and $13,475 respectively, a SR&ED expenditure pool totaling $6,364 and $3,673 respectively, and investment tax credits of $1,486 and $532 respectively, that are due to expire as follows.
|  | SR&ED Expenditures $ |  | Investment Tax Credits $ |  | Non-Capital Losses $
2031 |  | — |  |  | 45 |  |  | — |
2032 |  | — |  |  | 117 |  |  | 13 |
2033 |  | — |  |  | 232 |  |  | 11,235 |
2034 |  | — |  |  | 197 |  |  | 825 |
2035 |  | — |  |  | 895 |  |  | 2,191 |
Indefinite |  | 6,364 |  |  | — |  |  | — |
|  | 6,364 |  |  | 1,486 |  |  | 14,264 |

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