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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
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Disclosure of Reconciliation of Accounting Profit Multiplied by Applicable Tax Rates to Income Tax Expense | These differences result from the following items:
In $000s |  | Year Ended December 31, 2022 |  |  | Year Ended December 31, 2021 |
Income before income taxes |  | $ | 87,769 |  |  | $ | 44,853 |
Canadian federal and provincial income tax rates |  |  | 27 % |  |  |  | 27 % |
Income tax expense based on the above rates |  | $ | 23,698 |  |  | $ | 12,110 |
Increase (decrease) due to: |  |  |  |  |  |  |  |
Non-deductible expenses and permanent differences |  | $ | 2,102 |  |  | $ | 1,627 |
Non-taxable portion of capital gain or loss |  |  | (3,776 | ) |  |  | 348 |
Withholding taxes |  |  | 2,975 |  |  |  | 2,178 |
Recognition of unrecognized losses on Horizon transaction |  |  | (11,977 | ) |  |  | - |
Change in unrecognized temporary differences and other |  |  | (3,703 | ) |  |  | 968 |
Income tax expense |  | $ | 9,319 |  |  | $ | 17,231 |
Disclosure of Deferred Tax Liabilities | The deferred tax liabilities are shown below:
In $000s |  | As at December 31, 2022 |  |  | As at December 31, 2021 |
Non-capital losses |  | $ | 27,664 |  |  | $ | 17,405 |
Investments and other |  |  | 2,240 |  |  |  | 274 |
Stream, royalty and other interests |  |  | (44,688 | ) |  |  | (35,973) |
Total deferred income tax liabilities |  | $ | (14,784 | ) |  | $ | (18,294) |
Disclosure of Net Deferred Income Taxes | The movement in net deferred income taxes is shown below:
In $000s |  | Year Ended December 31, 2022 |  |  | Year Ended December 31, 2021 |
Balance, beginning of the year |  | $ | (18,294 | ) |  | $ | (5,477) |
Recognized in net income (loss) for the year |  |  | (4,058 | ) |  |  | (14,202) |
Recognized in equity |  |  | 1,634 |  |  |  | 65 |
Recognized in other comprehensive income (loss) for the year |  |  | 900 |  |  |  | 1,320 |
Recognized from new acquisitions in the year |  |  | 5,034 |  |  |  | - |
Balance, end of year |  | $ | (14,784 | ) |  | $ | (18,294) |

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- Definition Disclosure of net deferred income taxes. + References No definition available. + Details
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- Definition The disclosure of the reconciliation between income taxes obtained by applying the statutory income tax rate to the consolidated earnings before income taxes and the provision for income taxes as recognized in net earnings. + References No definition available. + Details
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