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Income Tax (Tables) - D-Wave Systems Inc. [Member] | 12 Months Ended
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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] |
|  | 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 | )

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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