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Income Tax (Tables) - D-Wave Systems Inc. [Member]

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]

		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	)

X

- Definition

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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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

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-Publisher FASB
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-SubTopic 10
-Section 50
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- Definition

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

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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