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INCOME TAXES (Tables)

12 Months Ended

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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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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