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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2022
Text block1 [abstract]  
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)