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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

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,
			2022						2021						2020
Income (loss) before income taxes			$	(59,944)					$	1,448					$	(27,872)
Combined federal and provincial rate			26.50		%				26.50		%				26.50		%
Expected income tax recovery			$	(15,885)					$	384					$	(7,385)
Share-based compensation			572						(89)						565
Other non-deductible/non-taxable items			3,977						159						1,985
Unrecognized deferred tax assets			11,336						(454)						4,835
Income tax expense			$	—					$	—					$	—

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax assets and liabilities as of December 31, 2022 and 2021 are as follows:

			Years Ended December 31,
			2022						2021
Deferred tax assets
Inventories			$	5,984					$	6,380
Short-term investments			209						209
Operating loss carry forwards			108,827						101,345
Capital loss carry forwards			881						914
Deferred revenue and other			5,433						1,520
Mineral properties and deferred costs, United States			18,727						18,682
Mineral properties and deferred costs, Canada			1,815						1,884
Asset retirement obligations			3,976						3,627
Property, plant and equipment			1,079						942
Total deferred tax assets			$	146,931					$	135,503
Less: valuation allowance			(146,931)						(135,503)
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 (1)						Deductions (2)						End of Period
2022						$	135,503					$	11,927					$	(499)					$	146,931
2021						$	137,035					$	6,653					$	(8,185)					$	135,503

(1)The 2022 additions to the valuation allowance result from additional losses incurred and increases to other tax assets such as mineral property, reclamation obligations and deferred revenue. 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 either the 2022 or 2021 additions meet the more-likely-than-not criterion for recognition.

(2)The reductions to the valuation allowance in 2022 result primarily from the decreases to other tax assets such as inventories. 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, 2022 that can be applied against future taxable profit.

Country						Type						Amount						Expiry Date
Canada						Non-capital losses						$	46,535					2027 - 2039
Canada						Allowable capital losses						$	3,325					None
Canada						Investment tax credits						$	1,209					2023-2027
United States						Pre-2018 net operating losses						$	292,139					2026-2036
United States						Post-2017 net operating losses						$	71,998					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,
			2022						2021						2020
Canada			$	(23,964)					$	(7,549)					$	(10,407)
Foreign			(35,980)						8,997						(17,465)
Total			$	(59,944)					$	1,448					$	(27,872)

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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 income before income tax between domestic and foreign jurisdictions.

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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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