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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income tax expense 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, |  |
| 2018 |  | 2017 |  | 2016
Loss before income taxes | $ | (25,364 | ) |  | $ | (27,990 | ) |  | $ | (39,864 | )
Combined federal and provincial rate | 26.50 | % |  | 26.50 | % |  | 26.50 | %
Expected income tax recovery | (6,721 | ) |  | (7,400 | ) |  | (10,600 | )
Stock based compensation | 623 |  |  | 934 |  |  | 704 |
Other non-deductible/non-taxable items | 597 |  |  | (1,303 | ) |  | — |
Foreign tax rate differences | — |  |  | — |  |  | (2,962 | )
Unrecognized deferred tax assets | 5,501 |  |  | 7,769 |  |  | 12,858 |
Income tax expense | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax assets and liabilities as of December 31, 2018, 2017 and 2016 are as follows:
| Year ended
| December 31,
| 2018 |  | 2017
Current deferred tax assets |  |  |
Inventories | 1,812 |  |  | 2,148 |
Short-term investments | 209 |  |  | 1,216 |
Total current deferred tax assets | 2,021 |  |  | 3,364 |
Non-current deferred tax assets |  |  |
Operating loss carry forwards | 80,290 |  |  | 74,644 |
Capital loss carry forwards | 14,903 |  |  | 15,286 |
Deferred revenue and other | 3,622 |  |  | 3,695 |
Mineral properties and deferred costs | 28,317 |  |  | 28,080 |
Asset retirement obligations | 5,062 |  |  | 4,844 |
Intangibles and other | — |  |  | (663 | )
Property, plant and equipment | 1,549 |  |  | 845 |
Total non-current deferred tax assets | 133,743 |  |  | 126,731 |
Subtotal deferred tax asset | 135,764 |  |  | 130,095 |
Less: valuation allowance | (135,764 | ) |  | (130,095 | )
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
2018 |  | 130,095 |  | 7,469 |  | (1,800) |  | 135,764
2017 |  | 163,666 |  | 4,259 |  | (37,830) |  | 130,095
a) | The additions to the valuation allowance result from additional losses incurred and increases to other tax assets such as mineral proprety and property, plant and equipment. Management does not feel these additions meet the more-likely-than-no ciriterion for recognition.
b) | The reductions to the valuation allowance result primarily from the decreases to other tax assets such as inventories, short-term investments and deferred revenue.
Summary of Operating Loss Carryforwards | The following table summarizes the Company's capital losses and net operating losses as of December 31, 2018 that can be applied against future taxable profit.
Country |  | Type |  | Amount |  | Expiry Date
Canada |  | Non-capital losses |  | $ | 37,018 |  |  | 2027 - 2036
Canada |  | Allowable Capital losses |  | 3,293 |  |  | None
Canada |  | Investment Tax Credits |  | 1,213 |  |  | 2023-2027
United States |  | Pre-2018 Net Operating losses |  | 250,370 |  |  | 2026-2036
United States |  | Post-2017 Net Operating losses |  | 15,949 |  |  | None
United States |  | Capital losses |  | 52,591 |  |  | 2019
|  | Section 163j Disallowed Interest |  | 353 |  |  | None

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