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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax expense (benefit) 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,
			2023						2022						2021
Income (loss) before income taxes			$	100,032					$	(59,944)					$	1,448
Combined federal and provincial rate			26.5		%				26.5		%				26.5		%
Expected income tax (benefit)			26,508						(15,885)						384
Share-based compensation			(893)						572						(89)
Other non-deductible/non-taxable items			2,015						3,977						159
Unrecognized deferred tax assets			(27,354)						11,336						(454)
Income tax expense			$	276					$	—					$	—

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax assets as of December 31, 2023 and 2022 are as follows:

			Years Ended December 31,
			2023						2022
Inventories			$	547					$	5,984
Short-term investments			209						209
Operating loss carry forwards			93,241						108,827
Capital loss carry forwards			849						881
Deferred revenue and other			2,431						5,433
Mineral properties and deferred costs, United States			16,872						18,727
Mineral properties and deferred costs, Canada			1,726						1,815
Asset retirement obligations			2,894						3,976
Property, plant and equipment			986						1,079
Total deferred tax assets			$	119,755					$	146,931
Less: valuation allowance			(119,755)						(146,931)
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
2023						$	146,931					$	—					$	(27,176)					$	119,755
2022						$	135,503					$	11,927					$	(499)					$	146,931

(1)There were no additions to the valuation allowance for the year ended December 31, 2023. For the year ended December 31, 2022, additions to the valuation allowance were due to additional losses incurred and increases to other tax assets such as mineral property, reclamation obligations and deferred revenue.

(2)For the year ended December 31, 2023, the reductions to the valuation allowance were due to the utilization of loss carryforwards and the decrease to tax assets such as inventory, mineral property and property, plant and equipment. For the year ended December 31, 2022, the reductions to the valuation allowance are primarily due to the decreases to other tax assets such as inventories.

Summary of Operating Loss Carryforwards

The following table summarizes the Company's capital losses and net operating losses as of December 31, 2023 that can be applied against future taxable profit.

Country						Type						Amount						Expiry Date
Canada						Non-capital losses						$	51,555					2027 - 2039
Canada						Allowable capital losses						$	3,204					None
Canada						Investment tax credits						$	1,165					2023-2027
United States						Pre-2018 net operating losses						$	194,499					2026-2036
United States						Post-2017 net operating losses						$	105,802					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,
			2023						2022						2021
Canada			$	(5,229)					$	(23,964)					$	(7,549)
Foreign			105,261						(35,980)						8,997
Total			$	100,032					$	(59,944)					$	1,448

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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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