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Income Tax (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company’s deferred income tax assets and liabilities as of December 31, 2021, and 2020 are as follows:

		Years ended December 31,
		2021				2020
Deferred tax assets:
Net operating loss carryforwards		$	59,916			$	54,018
Research and development credit carryforwards			13,675				12,003
Scientific research and experimental development deductions			23,071				20,137
Depreciation and amortization			5,634				5,256
Convertible notes			(4	)			1,156
Deferred revenue			165				401
Other accruals and reserves			730				440
Total deferred tax assets			103,187				93,411
Valuation Allowance			(97,143	)			(89,139	)
Total deferred tax assets, net		$	6,044			$	4,272
Deferred tax liabilities:
Marketable securities			(315	)			—
Loans payable			(5,729	)			(4,272	)
Total deferred tax liabilities			(6,044	)			(4,272	)
Net deferred tax assets		$	—			$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A summary reconciliation of the effective tax rate calculated at the combined Canadian federal and provincial statutory corporate tax rate is as follows:

		Years ended December 31,
		2021				2020
Federal and provincial statutory tax rate			27	%			27	%
Foreign losses taxed at different rates			0	%			1	%
Research and development credits			0	%			(3	)%
Permanent differences			(2	)%			18	%
Other			1	%			7	%
Change in valuation allowance			(26	)%			(50	)%
Effective tax rate			0	%			0	%

Summary of domestic and foreign components of loss before income taxes

The following table presents domestic and foreign components of loss before income taxes for the years ended December 31, 2021, and 2020 (in thousands):

		Years ended December 31,
		2021				2020
Domestic		$	(27,205	)		$	(7,784	)
International			(4,340	)			(2,235	)
Net loss before income taxes		$	(31,545	)		$	(10,019	)

DPCM Capital, Inc [Member]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The Company’s net deferred tax assets (liability) at December 31, 2021 and 2020 are as follows:

		December 31,				December 31,
		2021				2020
Deferred tax assets (liability)
Net operating loss carryforward		$	25,292			$	72,074
Startup/Organizational Expenses			816,763				—
Unrealized gain on marketable securities			(889	)			(12,280	)
Total deferred tax assets			841,166				59,794
Valuation Allowance			(841,166	)			(59,794	)
Deferred tax assets (liability), net		$	—			$	—

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The income tax provision for the year ended December 31, 2021 and for the period March 24, 2020 through December 31, 2020 consists of the following:

		December 31,				December 31,
		2021				2020
Federal
Current		$	10,424			$	—
Deferred			(682,641	)			(59,794	)
State and Local
Current			—				—
Deferred			(98,731	)			—
Change in valuation allowance			781,372				59,794
Income tax provision		$	10,424			$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the federal income tax rate to the Company’s effective tax rate for the year ended December 31, 2021 and for the period March 24, 2020 through December 31, 2020 is as follows:

		December 31, 2021				December 31, 2020
Statutory federal income tax rate			21.00	%			21.0	%
State taxes, net of federal tax benefit			2.79	%			0.0	%
Change in fair value of warrants			(27.38	)%			(20.5	)%
Transaction costs allocable to warrants			0.00	%			(0.3	)%
Business combination expense			0.46	%			0.0	%
True ups			0.04	%			0.0	%
Valuation allowance			3.13	%			(0.2	)%
Income tax provision			0.04	%			0.0	%

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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