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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income tax expense (recovery) and the product of accounting income before income tax, multiplied by the combined Canadian federal and provincial income tax rate (the rate applicable to the Canadian parent company) is as follows:
|  |  | Year ended |  |
|  |  | December 31, |  |
| 2016 |  | 2015 |  | 2014
Income (loss) before income taxes | $ | (39,864 | ) |  | $ | (82,357 | ) |  | $ | (86,532 | )
Combined federal and provincial rate | 26.50 | % |  | 26.50 | % |  | 26.50 | %
Expected income tax recovery | (10,600 | ) |  | (21,825 | ) |  | (22,931 | )
Stock based compensation | 704 |  |  | 291 |  |  | 337 |
Other non-deductible/non-taxable items | — |  |  | (2,984 | ) |  | (743 | )
Foreign tax rate differences | (2,962 | ) |  | (10,180 | ) |  | (9,884 | )
Unrecognized deferred tax assets | 12,858 |  |  | 34,698 |  |  | 33,324 |
Income tax expense | $ | — |  |  | $ | — |  |  | $ | 103 |
Schedule of Deferred Tax Assets and Liabilities | The Components of the net deferred tax assets and liabilities as of December 31, 2016, 2015 and 2014 are as follows:
|  |  | Year ended |  |
|  |  | December 31, |  |
| 2016 |  | 2015 |  | 2014
Current deferred tax assets |  |  |  |  |
Deferred revenue | $ | — |  |  | $ | — |  |  | $ | 948 |
Inventories | 2,900 |  |  | 1,415 |  |  | 1,677 |
Short-term investments | 413 |  |  | 408 |  |  | 188 |
Total current deferred tax assets | 3,313 |  |  | 1,823 |  |  | 2,813 |
Non-current deferred tax assets |  |  |  |  |
Operating loss carry forwards | 91,441 |  |  | 86,807 |  |  | 60,012 |
Capital loss carry forwards | 21,322 |  |  | 21,297 |  |  | 21,507 |
Deferred revenue and other | 3,885 |  |  | 3,987 |  |  | 1,719 |
Mineral properties and deferred costs | 40,581 |  |  | 41,631 |  |  | 23,632 |
Asset retirement obligations | 6,398 |  |  | 3,226 |  |  | 2,138 |
Intangibles and other | (2,524 | ) |  | (3,772 | ) |  | (2,134 | )
Property, plant and equipment | (751 | ) |  | (1,348 | ) |  | 9,547 |
Total non-current deferred tax assets | 160,352 |  |  | 151,828 |  |  | 116,421 |
Subtotal deferred tax asset | 163,665 |  |  | 153,651 |  |  | 119,234 |
Less: valuation allowance | (163,665 | ) |  | (153,651 | ) |  | (119,234 | )
Net deferred tax asset | $ | — |  |  | $ | — |  |  | $ | — |
Summary of Valuation Allowance | The following table summarizes the changes to the valuation allowance:
For the Year |  | Balance at |  |  |  |  |  |
Ended |  | Beginning of |  |  |  |  |  | Balance at End
December 31, |  | Period |  | Additions (a) |  | Deductions (b) |  | of Period
2016 |  | 153,651 |  | 11,166 |  | (1,151) |  | 163,666
2015 |  | 119,234 |  | 49,582 |  | (15,165) |  | 153,651
2014 |  | 85,603 |  | 48,501 |  | (14,870) |  | 119,234
a) | The additions to the valuation allowance result from additional losses incurred, increases to other tax assets such as mineral property and other increases arising from the acquisition of Uranerz Energy Corporation and Strathmore Minerals Corp. Management does not feel these additions meet the more-likely-than-not criterion for recognition.
b) | The reductions to the valuation allowance result from foreign exchange rate reductions of tax attributes in Canada as well as utilization of tax deductions in excess of book deductions.
Summary of Operating Loss Carryforwards | The following table summarize the Company's capital losses and net operating losses as of December 31, 2016 that can be applied against future taxable profit.
Country |  | Type |  | Amount |  | Expiry Date
Canada |  | Non-capital losses |  | $ | 25,699 |  |  | 2027 - 2035
Canada |  | Allowable Capital losses |  | 3,221 |  |  | None
Canada |  | Investment Tax Credits |  | 1,187 |  |  | 2023 - 2026
United States |  | Net operating losses |  | 224,923 |  |  | 2026 - 2035
United States |  | Capital losses |  | 54,399 |  |  | 2019

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