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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Reconciliation of Income Taxes at Statutory Rates | A reconciliation of income taxes at statutory rates with the reported taxes is as follows:
|  | 2018 |  |  | 2017 |
Net profit (loss) for the year |  | $ | 1,182,308 |  |  | $ | (56,863,922 | )
Statutory rate |  |  | 27.00 | % |  |  | 26.75 | %
Expected income tax (recovery) |  | $ | 319,000 |  |  | $ | (15,211,000 | )
Permanent differences |  |  | 5,165,000 |  |  |  | 1,431,000 |
Impact of flow-through shares |  |  | 496,000 |  |  |  | 580,000 |
Share issuance costs |  |  | — |  |  |  | (1,276,000 | )
Adjustment to prior years provision versus statutory tax returns |  |  | (8,000 | ) |  |  | (597,000 | )
Change in unrecognized deductible temporary differences and other |  |  | (6,281,000 | ) |  |  | 15,040,000 |
Total |  | $ | (309,000 | ) |  | $ | (33,000 | )
Summary of Income Tax (Recovery) Expense | The Company’s income tax (recovery) expense is comprised of the following:
|  | 2018 |  |  | 2017 |
Deferred income tax recovery |  | $ | (309,000 | ) |  | $ | (33,000 | )
Total |  | $ | (309,000 | ) |  | $ | (33,000 | )
Summary of Deferred Tax (Assets) and Liabilities | The tax effects of temporary differences between amounts recorded in the Company’s accounts and the corresponding amounts as calculated for income tax purposes give rise to the following deferred tax (assets) and liabilities:
|  | 2018 |  |  | 2017 |
Exploration and evaluation assets |  | $ | 5,998,000 |  |  | $ | 4,333,000 |
Convertible debentures |  |  | 4,041,000 |  |  |  | — |
Non-capital losses |  |  | (9,639,000 | ) |  |  | (3,916,000 | )
Share issuance costs |  |  | (177,000 | ) |  |  | (119,000 | )
Equipment |  |  | (24,000 | ) |  |  | (18,000 | )
Net deferred tax liabilities |  | $ | 199,000 |  |  | $ | 280,000 |
Summary of Movement in Deferred Tax Liability | Movement in the Company’s deferred tax liability balance in the year is as follows:
|  | 2018 |  |  | 2017 |
Opening balance |  | $ | 280,000 |  |  | $ | 137,000 |
Recognized in income tax expense |  |  | 35,000 |  |  |  | 167,000 |
Recognized in equity |  |  | (116,000 | ) |  |  | (24,000 | )
Net deferred tax liability |  | $ | 199,000 |  |  | $ | 280,000 |
Significant Components of Temporary Differences, Unused Tax Credits and Unused Tax Losses | The significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not been included on the consolidated statement of financial position are as follows:
|  | 2018 |  |  | Expiry Date Range |  | 2017 |  |  | Expiry Date Range
Temporary Differences |  |  |  |  |  |  |  |  |  |  |  |
Non-capital losses available for future periods |  | $ | 31,030,000 |  |  | 2031 to 2037 |  | $ | 24,735,000 |  |  | 2031 to 2037
Net capital losses |  |  | 355,000 |  |  | No expiry |  |  | 355,000 |  |  | No expiry
Share issuance costs |  |  | 8,179,000 |  |  | — |  |  | 12,148,000 |  |  | —
Convertible debt |  |  | — |  |  | — |  |  | 24,211,000 |  |  | —
Equipment |  |  | 424,000 |  |  | — |  |  | 513,000 |  |  | —

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