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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
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:
| Years ended December 31,
| 2019 |  | 2018 |  | 2017
Loss before income taxes | $ | (38,094 | ) |  | $ | (25,362 | ) |  | $ | (27,990 | )
Combined federal and provincial rate | 26.50 | % |  | 26.50 | % |  | 26.50 | %
Expected income tax recovery | (10,095 | ) |  | (6,721 | ) |  | (7,400 | )
Share-based compensation | 985 |  |  | 623 |  |  | 934 |
Other non-deductible/non-taxable items | (376 | ) |  | 597 |  |  | (1,303 | )
Foreign tax rate differences | — |  |  | — |  |  | — |
Unrecognized deferred tax assets | 9,486 |  |  | 5,501 |  |  | 7,769 |
Income tax expense | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax assets and liabilities as of December 31, 2019 and 2018 are as follows:
| Years ended December 31,
| 2019 |  | 2018
Current deferred tax assets |  |  |
Inventories | $ | 5,405 |  |  | $ | 1,812 |
Short-term investments | 209 |  |  | 209 |
Total current deferred tax assets | 5,614 |  |  | 2,021 |
Non-current deferred tax assets |  |  |
Operating loss carry forwards | 88,156 |  |  | 80,290 |
Capital loss carry forwards | 852 |  |  | 14,903 |
Deferred revenue and other | 2,719 |  |  | 3,622 |
Mineral properties and deferred costs | 27,541 |  |  | 28,317 |
Asset retirement obligations | 5,028 |  |  | 5,062 |
Intangibles and other | — |  |  | — |
Property, plant and equipment | 1,644 |  |  | 1,549 |
Total non-current deferred tax assets | 125,940 |  |  | 133,743 |
Subtotal deferred tax asset | 131,554 |  |  | 135,764 |
Less: valuation allowance | (131,554 | ) |  | (135,764 | )
Net deferred tax asset | $ | — |  |  | $ | — |
Summary of Valuation Allowance | The following table summarizes the changes to the valuation allowance:
For the Years Ended |  | Balance |  |  |  |  |  | Balance
December 31, |  | Beginning of Period |  | Additions (a) |  | Deductions (b) |  | End of Period
2019 |  | $ | 135,764 |  |  | $ | 11,459 |  |  | $ | (15,669 | ) |  | $ | 131,554 |
2018 |  | $ | 130,095 |  |  | $ | 7,469 |  |  | $ | (1,800 | ) |  | $ | 135,764 |
a) | The additions to the valuation allowance result from additional losses incurred and increases to other tax assets such as mineral property and property, plant and equipment. Management does not feel these additions meet the more-likely-than-no criterion 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, 2019 that can be applied against future taxable profit.
Country |  | Type |  | Amount |  | Expiry Date
Canada |  | Non-capital losses |  | $ | 40,085 |  |  | 2027 - 2037
Canada |  | Allowable capital losses |  | 3,215 |  |  | None
Canada |  | Investment tax credits |  | 1,185 |  |  | 2023-2027
United States |  | Pre-2018 net operating losses |  | 268,395 |  |  | 2026-2037
United States |  | Post-2017 net operating losses |  | 24,186 |  |  | None

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