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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Detailed Information About Components Of Tax Expense Income |
|  |  | 2023 |  | 2022
Income (loss) before income taxes |  |  | $ | 14,768 |  |  | $ | (98,407) |
Combined Canadian federal and provincial income tax rate |  |  | 27 | % |  | 27 | %
Expected income tax expense (recovery) |  |  | 3,987 |  |  | (26,570) |
Foreign exchange impact |  |  | (36,551) |  |  | (16,050) |
Non-taxable income and non-deductible expenses |  |  | 22,556 |  |  | 5,640 |
Impact of tax rate differences between jurisdictions |  |  | (20,276) |  |  | 5,213 |
Change in estimates of prior year |  |  | 4,493 |  |  | 2,750 |
Impact of Mexican inflation |  |  | (4,498) |  |  | (7,772) |
Tax effect of changes in temporary differences for which no tax benefit has been recognized |  |  | 16,708 |  |  | 33,505 |
Other |  |  | (535) |  |  | 10,904 |
Total income tax (recovery) expense |  |  | $ | (14,116) |  |  | $ | 7,620 |
Comprising: |  |  |  |  |
Current tax expense |  |  | $ | 19,235 |  |  | $ | 23,515 |
Deferred tax recovery |  |  | (33,351) |  |  | (15,895) |
|  |  | $ | (14,116) |  |  | $ | 7,620 |
Disclosure Of Detailed Information About Net Deferred Tax Assets And Liabilities | The significant components of the Company’s recognized deferred income tax assets and deferred income tax liabilities at December 31, 2023 and 2022 were as follows:
| 2023 |  | 2022
Non-capital losses | $ | 66,912 |  |  | $ | 49,821 |
Deductible temporary differences relating to: |  |  |
Mineral properties, plant and equipment | 36,591 |  |  | 19,085 |
Inventories | 28,076 |  |  | 33,044 |
Reclamation and closure cost provisions | 16,753 |  |  | 9,057 |
Accrued liabilities | 16,211 |  |  | 12,399 |
Investments and loans and borrowings | 11,440 |  |  | 6,366 |
Mining tax | 10,071 |  |  | 9,992 |
Other | 3,030 |  |  | 6,486 |
Total deferred income tax assets | $ | 189,084 |  |  | $ | 146,250 |
Taxable temporary differences relating to: |  |  |
Mineral properties, plant and equipment | $ | (393,309) |  |  | $ | (381,385) |
Intercompany loan | (26,814) |  |  | (13,157) |
Inventories | (10,799) |  |  | — |
Derivatives | (1,855) |  |  | (6,590) |
Other | (1,011) |  |  | (7,140) |
Total deferred income tax liabilities | (433,788) |  |  | (408,272) |
Net deferred income tax liability | $ | (244,704) |  |  | $ | (262,022) |
Disclosure of Detailed Information About In Deferred Tax Assets And Liabilities Explanatory | The movements in the Company’s net deferred income tax liability during the years ended December 31, 2023 and 2022 were as follows:
| Note |  | 2023 |  | 2022
Balance – beginning of year |  |  | $ | (262,022) |  |  | $ | (319,706) |
Recognized in net income (loss) |  |  | 33,351 |  |  | 15,895 |
Recognized in OCI |  |  | (4,313) |  |  | 25,009 |
Recognized directly in equity | 13(b) |  | (11,720) |  |  | — |
Disposition of subsidiaries | 5(a) |  | — |  |  | 18,084 |
Adjustment to opening retained earnings | 3(n)(i) |  | — |  |  | (1,304) |
Balance – end of year |  |  | $ | (244,704) |  |  | $ | (262,022) |
Disclosure Of Detailed Information About Deductible Temporary Differences Unused Tax Losses And Unused Tax Credits For Which Deferred Tax Assets Not Recognized | The Company’s deductible temporary differences, unused tax losses and unused tax credits at December 31, 2023 and 2022 for which deferred income tax assets have not been recognized were as follows:
| 2023 |  | 2022
Deductible temporary differences relating to: |  |  |
Investments and loans and borrowings | $ | 110,279 |  |  | $ | 66,450 |
Mineral properties, plant and equipment | 79,102 |  |  | 43,215 |
Reclamation and closure cost provisions | 70,277 |  |  | 77,160 |
Accrued receivables and liabilities | 58,640 |  |  | 15,244 |
Suspended interest deduction | 22,048 |  |  | — |
Derivatives | 8,632 |  |  | 10,010 |
Other | 11,032 |  |  | 22,259 |
Non-capital losses | 334,623 |  |  | 325,065 |
Capital losses | 39,493 |  |  | 34,381 |
| $ | 734,126 |  |  | $ | 593,784 |
Disclosure Of Detailed Information About Non Capital Loss Applied To Reduce Future Taxable Income | The loss carryforwards expire as follows:
| 2023
Canada (expire between 2035–2043) | $ | 290,731 |
Brazil (no expiry) | 162,864 |
United States - California (expire between 2030–2040 or after) | 82,957 |
Mexico (expire between 2025–2033) | 77,167 |
| $ | 613,719 |

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