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INCOME AND MINING TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
INCOME AND MINING TAXES |
Schedule of components of income and mining tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2023 |  | 2022
Current income and mining taxes |  | $ | 365,721 | ​ | $ | 277,076
Deferred income and mining taxes: | ​ | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences | ​ | ​ | 52,041 | ​ | ​ | 168,098
Total income and mining taxes expense | ​ | $ | 417,762 | ​ | $ | 445,174
Schedule of effective income and mining tax reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2023 |  | 2022 |
Combined federal and composite provincial tax rates | ​ | ​ | 26 | % | ​ | 26 | %
Expected income tax expense at statutory income tax rate | ​ | $ | 613,358 | ​ | $ | 290,010 | ​
Increase (decrease) in income and mining taxes resulting from: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Mining taxes | ​ | ​ | 101,433 | ​ | ​ | 121,404 | ​
Impact of foreign tax rates and change in future tax rates | ​ | ​ | 23,460 | ​ | ​ | (5,106) | ​
Permanent differences | ​ | ​ | (300,567) | ​ | ​ | 32,231 | ​
Impact of foreign exchange on deferred income tax balances | ​ | ​ | (45,412) | ​ | ​ | 6,635 | ​
Other | ​ | ​ | 25,490 | ​ | ​ | — | ​
Total income and mining taxes expense | ​ | $ | 417,762 | ​ | $ | 445,174 | ​
Schedule of Components of Net Deferred Income Assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2023 | ​ | December 31, 2022
Mining properties | ​ | $ | 28,388 | ​ | $ | (26,627)
Net operating loss carry forwards | ​ | ​ | — | ​ | ​ | 13,466
Mining taxes | ​ | ​ | 6,098 | ​ | ​ | 1,995
Reclamation provisions and other liabilities | ​ | ​ | 19,310 | ​ | ​ | 22,740
Total deferred income tax assets | ​ | $ | 53,796 | ​ | $ | 11,574
Schedule and continuity of components of deferred income and mining tax liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at | ​ | As at
​ |  | December 31, 2023 |  | December 31, 2022
Mining properties | ​ | $ | 4,960,289 | ​ | $ | 4,115,221
Net operating and capital loss carry forwards | ​ | ​ | (77,247) | ​ | ​ | (49,394)
Mining taxes | ​ | ​ | 308,157 | ​ | ​ | 195,249
Reclamation provisions and other liabilities | ​ | ​ | (217,928) | ​ | ​ | (279,201)
Total deferred income and mining tax liabilities | ​ | $ | 4,973,271 | ​ | $ | 3,981,875
​ 25.INCOME AND MINING TAXES (Continued) Changes in net deferred tax assets and liabilities for the years ended December 31, 2023 and 2022 are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2023 | ​ | December 31, 2022
Net deferred income and mining tax liabilities - beginning of year | ​ | $ | 3,970,301 | ​ | $ | 1,089,520
Income and mining tax impact recognized in net income | ​ | ​ | 52,041 | ​ | ​ | 168,109
Income tax impact recognized in other comprehensive income and equity | ​ | ​ | 984 | ​ | ​ | (11,169)
Deferred income tax liability acquired on Yamana Transaction (Note 6) | ​ | ​ | 896,149 | ​ | ​ | —
Deferred income tax liability acquired on the purchase of Kirkland (Note 6) | ​ | ​ | — | ​ | ​ | 2,723,841
Net deferred income and mining tax liabilities - end of year | ​ | $ | 4,919,475 | ​ | $ | 3,970,301
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, 2023 | ​ | December 31, 2022
Other deductible temporary differences |  | $ | 1,485,481 |  | $ | 1,012,924

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