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INCOME AND MINING TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME AND MINING TAXES |
Schedule of components of income and mining tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2022 |  | 2021
​ | ​ | ​ | ​ | ​ | Restated (Note 3U)
Current income and mining taxes |  | $ | 277,076 | ​ | $ | 181,812
Deferred income and mining taxes: | ​ | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences | ​ | ​ | 168,098 | ​ | ​ | 188,966
Total income and mining taxes expense | ​ | $ | 445,174 | ​ | $ | 370,778
​
Schedule of effective income and mining tax reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2022 |  | 2021 |
​ | ​ | ​ | ​ | ​ | Restated (Note 3U) | ​
Combined federal and composite provincial tax rates |  | ​ | 26 | % | ​ | 26 | %
Expected income tax expense at statutory income tax rate | ​ | $ | 290,010 | ​ | $ | 242,508 | ​
Increase (decrease) in income and mining taxes resulting from: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Mining taxes | ​ | ​ | 121,404 | ​ | ​ | 122,449 | ​
Impact of foreign tax rates | ​ | ​ | (5,106) | ​ | ​ | (9,531) | ​
Permanent differences | ​ | ​ | 32,231 | ​ | ​ | (5,718) | ​
Impact of foreign exchange on deferred income tax balances | ​ | ​ | 6,635 | ​ | ​ | 21,070 | ​
Total income and mining taxes expense | ​ | $ | 445,174 | ​ | $ | 370,778 | ​
​
Schedule of Components of Net Deferred Income Assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2022 | ​ | December 31, 2021
Mining properties | ​ | $ | (26,627) | ​ | $ | 9,439
Net operating loss carry forwards | ​ | ​ | 13,466 | ​ | ​ | 107,489
Mining taxes | ​ | ​ | 1,995 | ​ | ​ | —
Reclamation provisions and other liabilities | ​ | ​ | 22,740 | ​ | ​ | 16,680
Total net deferred income tax assets | ​ | $ | 11,574 | ​ | $ | 133,608
​
Schedule and continuity of components of deferred income and mining tax liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at | ​ | As at
​ |  | December 31, 2022 |  | December 31, 2021
​ | ​ | ​ | ​ | ​ | Restated (Note 3U)
Mining properties | ​ | $ | 4,115,221 | ​ | $ | 1,524,229
Net operating and capital loss carry forwards | ​ | ​ | (49,394) | ​ | ​ | (27,459)
Mining taxes | ​ | ​ | 195,249 | ​ | ​ | (98,807)
Reclamation provisions and other liabilities | ​ | ​ | (279,201) | ​ | ​ | (174,835)
Total deferred income and mining tax liabilities | ​ | $ | 3,981,875 | ​ | $ | 1,223,128
​ Changes in net deferred tax assets and liabilities for the years ended December 31, 2022 and 2021 are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2022 | ​ | December 31, 2021
​ | ​ | ​ | ​ | ​ | Restated (Note 3U)
Net deferred income and mining tax liabilities - beginning of year | ​ | $ | 1,089,520 | ​ | $ | 1,036,061
Income and mining tax impact recognized in net income | ​ | ​ | 168,109 | ​ | ​ | 190,098
Income tax impact recognized in other comprehensive income and equity | ​ | ​ | (11,169) | ​ | ​ | (3,542)
Deferred income tax asset acquired on the purchase of TMAC | ​ | ​ | — | ​ | ​ | (133,097)
Deferred income tax liability acquired on the purchase of Kirkland | ​ | ​ | 2,723,841 | ​ | ​ | —
Net deferred income and mining tax liabilities - end of year | ​ | $ | 3,970,301 | ​ | $ | 1,089,520
​
Schedule of deductible temporary differences and unused tax losses in respect of which a deferred tax asset has not been recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2022 | ​ | December 31, 2021
Other deductible temporary differences |  | $ | 1,012,924 |  | $ | 420,154
​

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