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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
INCOME TAX [abstract] |
Schedule of Income Tax Reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ | ​ | 2023 | ​ | 2022
Net loss before tax | ​ | $ | (11,051) | ​ | $ | (125,109)
Statutory tax rate | ​ | ​ | 27.0% | ​ | ​ | 27.0%
Anticipated income tax at statutory rates | ​ | ​ | (2,984) | ​ | ​ | (33,779)
Non-deductible expenditures (deductible expenditures) | ​ | ​ | 2,443 | ​ | ​ | (3,513)
Differences between Canadian and foreign tax rates | ​ | ​ | (729) | ​ | ​ | 10,448
Changes in estimate | ​ | ​ | 7,419 | ​ | ​ | (4,492)
Inflation adjustment | ​ | ​ | (63,095) | ​ | ​ | (57,403)
Impact of foreign exchange | ​ | ​ | 70,014 | ​ | ​ | 17,336
Change in deferred tax assets not recognized | ​ | ​ | 11,489 | ​ | ​ | 70,178
Mining taxes | ​ | ​ | 2,714 | ​ | ​ | 5,629
Withholding taxes | ​ | ​ | 5,629 | ​ | ​ | 7,720
Other items | ​ | ​ | (321) | ​ | ​ | (1,327)
Total income tax expense | ​ | $ | 32,579 | ​ | $ | 10,797
​ | ​ | ​ | ​ | ​ | ​ | ​
Total income tax represented by: | ​ | ​ | ​ | ​ | ​ | ​
Current income tax expense | ​ | $ | 42,636 | ​ | $ | 35,783
Deferred tax recovery | ​ | ​ | (10,057) | ​ | ​ | (24,986)
​ | ​ | $ | 32,579 | ​ | $ | 10,797
Schedule of Current and Deferred Taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years ended December 31,
​ | ​ | 2023 | ​ | 2022
Current tax expense | ​ | ​ | ​ | ​ | ​ | ​
Current taxes on profit for the year | ​ | $ | 42,096 | ​ | $ | 35,884
Changes in estimates related to prior years | ​ | ​ | 540 | ​ | ​ | (101)
​ | ​ | $ | 42,636 | ​ | $ | 35,783
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax expense | ​ | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences and foreign exchange rate | ​ | $ | (16,899) | ​ | $ | (20,826)
Changes in estimates related to prior years | ​ | ​ | 6,879 | ​ | ​ | (4,392)
Effect of differences in tax rates | ​ | ​ | (37) | ​ | ​ | 232
Effect of changes in tax rates | ​ | ​ | - | ​ | ​ | -
​ | ​ | $ | (10,057) | ​ | $ | (24,986)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total tax expense | ​ | $ | 32,579 | ​ | $ | 10,797
Schedule of Deferred Tax Assets and Liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Reclamation and closure cost obligation | ​ | $ | 15,011 | ​ | $ | 14,942
Carried forward tax loss | ​ | ​ | 16,043 | ​ | ​ | 3,552
Equipment and buildings | ​ | ​ | - | ​ | ​ | 11,976
Accounts payable and accrued liabilities | ​ | ​ | 16,747 | ​ | ​ | 13,286
Deductibility of resource taxes | ​ | ​ | 154 | ​ | ​ | 2,406
Lease obligations | ​ | ​ | 7,972 | ​ | ​ | 8,374
Other | ​ | ​ | - | ​ | ​ | 86
Total deferred tax assets | ​ | $ | 55,927 | ​ | $ | 54,622
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Mineral properties | ​ | $ | (193,646) | ​ | $ | (202,087)
Mining and foreign withholding taxes | ​ | ​ | (1,124) | ​ | ​ | (3,524)
Equipment and buildings | ​ | ​ | (5,941) | ​ | ​ | -
Convertible debenture | ​ | ​ | (406) | ​ | ​ | (831)
Inflation | ​ | ​ | (598) | ​ | ​ | (4,306)
Inventory and other | ​ | ​ | (14,067) | ​ | ​ | (11,493)
Total deferred tax liabilities | ​ | $ | (215,782) | ​ | $ | (222,241)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities | ​ | $ | (159,855) | ​ | $ | (167,619)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2022
Classification: | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets | ​ | $ | - | ​ | $ | -
Deferred tax liabilities | ​ | ​ | (159,855) | ​ | ​ | (167,619)
Net deferred tax liabilities | ​ | $ | (159,855) | ​ | $ | (167,619)
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 | ​ | 2022
At January 1 | ​ | $ | 167,619 | ​ | $ | 191,668
Deferred income tax (recovery) expense through income statement | ​ | ​ | (10,057) | ​ | ​ | (24,831)
Deferred income tax expense through equity | ​ | ​ | 2,293 | ​ | ​ | 782
At December 31 | ​ | $ | 159,855 | ​ | $ | 167,619
Schedule of Unrecognized Deductible Temporary Difference and Unused Tax Losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
Unrecognized deductible temporary differences and unused tax losses: | ​ | ​ | ​ | ​ | ​ | ​
Non-capital losses | ​ | $ | 138,736 | ​ | $ | 164,427
Provisions | ​ | ​ | 19,335 | ​ | ​ | 7,215
Share issue costs | ​ | ​ | - | ​ | ​ | 306
Mineral properties, plant and equipment | ​ | ​ | 163,508 | ​ | ​ | 184,970
Lease obligation | ​ | ​ | 1,729 | ​ | ​ | 578
Derivative liabilities | ​ | ​ | 23,395 | ​ | ​ | 335
Investments in equity securities and associates | ​ | ​ | 1,069 | ​ | ​ | 1,070
Unrecognized deductible temporary differences | ​ | $ | 347,772 | ​ | $ | 358,901
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​ | December 31,
​ | ​ | 2023 | ​ | 2022
Mexico | ​ | $ | 27,491 | ​ | $ | 150,379
Peru | ​ | ​ | 96,467 | ​ | ​ | 78,505
West Africa | ​ | ​ | - | ​ | ​ | 18,122
Schedule of Tax Losses Expiry Dates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | December 31, | ​ | ​ | ​ | ​ | December 31,
​ | ​ | ​ | Year of expiry | ​ | 2023 | ​ | ​ | Year of expiry |  | 2022
Canada | ​ | ​ | 2025 - 2042 | ​ | $ | 210,847 | ​ | ​ | 2025 - 2042 | ​ | $ | 184,717
Mexico | ​ | ​ | 2024 - 2031 | ​ | ​ | 6,623 | ​ | ​ | 2023 - 2031 | ​ | ​ | 20

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