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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

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,
			2021						2020						2019
Income (Loss) before income taxes			$	1,448					$	(27,872)					$	(38,094)
Combined federal and provincial rate			26.50		%				26.50		%				26.50		%
Expected income tax recovery			$	384					$	(7,385)					$	(10,095)
Share-based compensation			(89)						565						985
Other non-deductible/non-taxable items			159						1,985						(376)
Unrecognized deferred tax assets			(454)						4,835						9,486
Income tax expense			$	—					$	—					$	—

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax assets and liabilities as of December 31, 2021 and 2020 are as follows:

			Years ended December 31,
			2021						2020
Deferred tax assets
Inventories			$	6,380					$	7,051
Short-term investments			209						209
Operating loss carry forwards			101,345						95,060
Capital loss carry forwards			914						843
Deferred revenue and other			1,520						2,057
Mineral properties and deferred costs, United States			18,682						24,794
Mineral properties and deferred costs, Canada			1,884						1,760
Asset retirement obligations			3,627						3,455
Property, plant and equipment			942						1,806
Total deferred tax assets			$	135,503					$	137,035
Less: valuation allowance			(135,503)						(137,035)
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
2021						$	137,035					$	6,653					$	(8,185)					$	135,503
2020						$	131,554					$	7,140					$	(1,659)					$	137,035

a)			The 2021 additions to the valuation allowance result from additional losses incurred and increases to other tax assets such as reclamation obligations. Management does not feel these additions meet the more-likely-than-not criterion for recognition.
b)			The 2021 reductions to the valuation allowance result primarily from the decreases to other tax assets such as property, plant and equipment and mineral properties.

Summary of Operating Loss Carryforwards

The following table summarizes the Company's capital losses and net operating losses as of December 31, 2021 that can be applied against future taxable profit.

Country

Type

Amount

Expiry Date

Canada

Non-capital losses

$

49,737

2027 - 2039

Canada

Allowable capital losses

3,450

None

Canada

Investment tax credits

1,254

2023-2027

United States

Pre-2018 net operating losses

292,139

2026-2036

United States

Post-2017 net operating losses

40,562

None

United States

US Excess Interest Carryforward

11

None

Schedule of Income before Income Tax, Domestic and Foreign

For financial reporting purposes, income before taxes includes the following components:

			Years ended December 31,
			2021						2020						2019
Canada			$	(7,549)					$	(10,407)					$	(4,174)
Foreign			8,997						(17,465)						(33,920)
Total			$	1,448					$	(27,872)					$	(38,094)

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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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