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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAX [abstract] |
Schedule of Income Tax Reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ | ​ | 2022 | ​ | 2021
Net (loss) income before tax | ​ | $ | (125,109) | ​ | $ | 107,180
Statutory tax rate | ​ | ​ | 27.0% | ​ | ​ | 27.0%
Anticipated income tax at statutory rates | ​ | ​ | (33,779) | ​ | ​ | 28,939
Non-deductible expenditures (deductible expenditures) | ​ | ​ | (3,513) | ​ | ​ | (5,535)
Differences between Canadian and foreign tax rates | ​ | ​ | 10,448 | ​ | ​ | 4,392
Changes in estimate | ​ | ​ | (4,492) | ​ | ​ | (93)
Effect of change in tax rates | ​ | ​ | — | ​ | ​ | (1,919)
Inflation adjustment | ​ | ​ | (57,403) | ​ | ​ | (24,873)
Impact of foreign exchange | ​ | ​ | 17,336 | ​ | ​ | 14,865
Change in deferred tax assets not recognized | ​ | ​ | 70,178 | ​ | ​ | 18,692
Mining taxes | ​ | ​ | 5,629 | ​ | ​ | 7,636
Withholding taxes | ​ | ​ | 7,720 | ​ | ​ | 8,148
Other items | ​ | ​ | (1,327) | ​ | ​ | (2,471)
Total income tax expense | ​ | $ | 10,797 | ​ | $ | 47,781
​ | ​ | ​ | ​ | ​ | ​ | ​
Total income tax represented by: | ​ | ​ | ​ | ​ | ​ | ​
Current income tax expense | ​ | $ | 35,783 | ​ | $ | 51,651
Deferred tax recovery | ​ | ​ | (24,986) | ​ | ​ | (3,870)
​ | ​ | $ | 10,797 | ​ | $ | 47,781
​
| (b) | Tax Amounts Recognized in Profit or Loss
Schedule of Current and Deferred Taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ | ​ | 2022 | ​ | 2021
Current tax expense | ​ | ​ | ​ | ​ | ​ | ​
Current taxes on profit for the year | ​ | $ | 35,884 | ​ | $ | 51,106
Changes in estimates related to prior years | ​ | ​ | (101) | ​ | ​ | 545
​ | ​ | $ | 35,783 | ​ | $ | 51,651
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax expense | ​ | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences and foreign exchange rate | ​ | $ | (20,826) | ​ | $ | (985)
Changes in estimates related to prior years | ​ | ​ | (4,392) | ​ | ​ | (638)
Effect of differences in tax rates | ​ | ​ | 232 | ​ | ​ | (328)
Effect of changes in tax rates | ​ | ​ | — | ​ | ​ | (1,919)
​ | ​ | $ | (24,986) | ​ | $ | (3,870)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total tax expense | ​ | $ | 10,797 | ​ | $ | 47,781
​
| (c) | Deferred Tax Balances
Schedule of Deferred Tax Assets and Liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2022 | ​ | 2021
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Reclamation and closure cost obligation | ​ | $ | 14,942 | ​ | $ | 15,872
Carried forward tax loss | ​ | ​ | 3,552 | ​ | ​ | 4,192
Equipment and buildings | ​ | ​ | 11,976 | ​ | ​ | 23,989
Accounts payable and accrued liabilities | ​ | ​ | 13,286 | ​ | ​ | 19,370
Deductibility of resource taxes | ​ | ​ | 2,406 | ​ | ​ | 3,085
Lease obligations | ​ | ​ | 8,374 | ​ | ​ | 8,270
Other | ​ | ​ | 86 | ​ | ​ | 1,153
Total deferred tax assets | ​ | $ | 54,622 | ​ | $ | 75,931
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Mineral properties | ​ | $ | (202,087) | ​ | $ | (244,296)
Mining and foreign withholding taxes | ​ | ​ | (3,524) | ​ | ​ | (4,523)
Convertible debenture | ​ | ​ | (831) | ​ | ​ | (1,198)
Inflation | ​ | ​ | (4,306) | ​ | ​ | (10,163)
Inventory and other | ​ | ​ | (11,493) | ​ | ​ | (7,419)
Total deferred tax liabilities | ​ | $ | (222,241) | ​ | $ | (267,599)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities | ​ | $ | (167,619) | ​ | $ | (191,668)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2022
Classification: | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets | ​ | $ | - | ​ | $ | -
Deferred tax liabilities | ​ | ​ | (167,619) | ​ | ​ | (191,668)
Net deferred tax liabilities | ​ | $ | (167,619) | ​ | $ | (191,668)
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2021
At January 1 | ​ | $ | 191,668 | ​ | $ | 19,499
Deferred income tax (recovery) expense through income statement | ​ | ​ | (24,831) | ​ | ​ | (3,870)
Deferred income tax expense through equity | ​ | ​ | 782 | ​ | ​ | 176,039
At December 31 | ​ | $ | 167,619 | ​ | $ | 191,668
​
| (d) | Unrecognized Deferred Tax Assets and Liabilities
Schedule of Unrecognized Deductible Temporary Difference and Unused Tax Losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2022 | ​ | 2021
Unrecognized deductible temporary differences and unused tax losses: | ​ | ​ | ​ | ​ | ​ | ​
Non-capital losses | ​ | $ | 164,427 | ​ | $ | 136,072
Provisions | ​ | ​ | 7,215 | ​ | ​ | 11,657
Share issue costs | ​ | ​ | 306 | ​ | ​ | 1,711
Mineral properties, plant and equipment | ​ | ​ | 184,970 | ​ | ​ | 12,705
Lease obligation | ​ | ​ | 578 | ​ | ​ | 863
Derivative liabilities | ​ | ​ | 335 | ​ | ​ | -
Capital losses | ​ | ​ | — | ​ | ​ | 4,204
Investments in equity securities and associates | ​ | ​ | 1,070 | ​ | ​ | 901
Unrecognized deductible temporary differences | ​ | $ | 358,901 | ​ | $ | 168,114
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2022 | ​ | 2021
Mexico | ​ | $ | 150,379 | ​ | $ | 204,283
Peru | ​ | ​ | 78,505 | ​ | ​ | 59,976
West Africa | ​ | ​ | 18,122 | ​ | ​ | 114,559
​
| (e) | Tax Loss Carry Forwards
Schedule of Tax Losses Expiry Dates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | December 31, | ​ | ​ | ​ | ​ | December 31,
​ | ​ | ​ | Year of expiry | ​ | 2022 | ​ | ​ | Year of expiry |  | 2021
Canada | ​ | ​ | 2026 - 2042 | ​ | $ | 184,717 | ​ | ​ | 2026 - 2041 | ​ | $ | 150,015
Mexico | ​ | ​ | 2021 - 2031 | ​ | ​ | 20 | ​ | ​ | 2021 - 2030 | ​ | ​ | 378
​

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