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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

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,
			2020						2019						2018
Loss before income taxes			$	(27,872)					$	(38,094)					$	(25,362)
Combined federal and provincial rate			26.50		%				26.50		%				26.50		%
Expected income tax recovery			(7,385)						(10,095)						(6,721)
Share-based compensation			565						985						623
Other non-deductible/non-taxable items			1,985						(376)						597
Unrecognized deferred tax assets			4,835						9,486						5,501
Income tax expense			$	—					$	—					$	—

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax assets and liabilities as of December 31, 2020 and 2019 are as follows:

			Years ended December 31,
			2020						2019
Deferred tax assets
Inventories			$	7,051					$	5,405
Short-term investments			209						209
Operating loss carry forwards			95,060						88,156
Capital loss carry forwards			843						852
Deferred revenue and other			2,057						2,719
Mineral properties and deferred costs			26,554						27,541
Asset retirement obligations			3,455						5,028
Property, plant and equipment			1,806						1,644
Total deferred tax assets			137,035						131,554
Less: valuation allowance			(137,035)						(131,554)
Net deferred tax assets			$	—					$	—

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
2020						$	131,554					$	7,140					$	(1,659)					$	137,035
2019						$	135,764					$	11,459					$	(15,669)					$	131,554

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-not 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, 2020 that can be applied against future taxable profit.

Country

Type

Amount

Expiry Date

Canada

Non-capital losses

$

42,853

2027 - 2038

Canada

Allowable capital losses

3,180

None

Canada

Investment tax credits

1,172

2023-2027

United States

Pre-2018 net operating losses

292,139

2026-2037

United States

Post-2017 net operating losses

23,726

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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