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Trade and Other Receivables | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Trade and Other Receivables | Trade and Other Receivables
| December 31, 2020 $ |  | December 31, 2019 $ |  | January 1, 2019 $
Unbilled revenues, net | 50,073 |  |  | 31,629 |  |  | 12,653 |
Indirect taxes receivable | 45,961 |  |  | 36,821 |  |  | 3,774 |
Trade receivables, net | 13,449 |  |  | 9,660 |  |  | 11,191 |
Accrued interest | 7,563 |  |  | 5,754 |  |  | 5,109 |
Other receivables | 3,706 |  |  | 6,665 |  |  | 8,620 |
| 120,752 |  |  | 90,529 |  |  | 41,347 |
Unbilled revenues represent amounts not yet billed to merchants related to subscription fees for Plus merchants, transaction fees and shipping and fulfillment charges, as at the consolidated balance sheet date. The allowance for credit losses reflects the Company's best estimate of probable losses inherent in the unbilled revenues and trade receivables accounts. The Company determined the provision based on known troubled accounts, historical experience, supportable forecasts of collectibility, potential impacts of COVID-19 and other currently available evidence. Activity in the allowance for credit losses was as follows:
| Years ended
| December 31, 2020 $ |  | December 31, 2019 $
Balance, beginning of the year | 2,894 |  |  | 1,023 |
Provision for credit losses related to uncollectible receivables (1) | 6,793 |  |  | 2,836 |
Write-offs | (3,646) |  |  | (965) |
Balance, end of the year | 6,041 |  |  | 2,894 |
(1) The provision for the year ended December 31, 2020 includes expected losses as a result of macroeconomic factors, including the impact of COVID-19. Merchant Cash Advances, Loans and Related Receivables
| December 31, 2020 |  | December 31, 2019 |  | January 1, 2019
| $ |  | $ |  | $
Merchant cash advances receivable, gross | 218,840 |  |  | 131,227 |  |  | 77,653 |
Related receivables(1) | 819 |  |  | 3,179 |  |  | 4,482 |
Allowance for credit losses related to uncollectible merchant cash advances receivable | (15,816) |  |  | (10,420) |  |  | (6,249) |
Loans receivable, gross | 43,644 |  |  | 28,547 |  |  | 16,959 |
Allowance for credit losses related to uncollectible loans receivable | (2,764) |  |  | (2,361) |  |  | (972) |
Merchant cash advances, loans and related receivables, net | 244,723 |  |  | 150,172 |  |  | 91,873 |
(1) Presentation of related receivables represents a comparative figure reclassification referenced in note 25. The following table summarizes the activities of the Company’s allowance for credit losses related to uncollectible merchant cash advances and loans receivable:
| Years ended |  |
| December 31, 2020 |  | December 31, 2019 |  |  |  |
| $ |  | $ |  |  |  |
Allowance, beginning of the year | 12,781 |  |  | 7,221 |  |  |  |  |
Provision for credit losses related to uncollectible merchant cash advances receivable(2) | 13,896 |  |  | 11,954 |  |  |  |  |
Merchant cash advances receivable charged off, net of recoveries | (8,500) |  |  | (7,783) |  |  |  |  |
Provision for credit losses related to uncollectible loans receivable(2) | 1,915 |  |  | 2,655 |  |  |  |  |
Loans receivable charged off, net of recoveries | (1,512) |  |  | (1,266) |  |  |  |  |
Allowance, end of the year | 18,580 |  |  | 12,781 |  |  |  |  |
Related receivables(1) | (819) |  |  | (3,179) |  |  |  |  |
Allowance, net of related receivables | 17,761 |  |  | 9,602 |  |  |  |  |
(1) Presentation of related receivables represents a comparative figure reclassification referenced in note 25. (2) The provision for the year ended December 31, 2020 includes expected losses as a result of macroeconomic factors, including the impact of COVID-19.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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