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TAXATION (Tables) | 12 Months Ended
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Mar. 31, 2025
Income taxes [Abstract] |
Disclosure of detailed information about operating loss carryforwards | As at March 31, 2025, the Company has the following net operating loss carryforwards that are scheduled to expire in the following years:
As at | March 31, 2025
Years of expiry | Non-Canadian |  | Canadian
2026 - 2032 | $ | 9,175 |  |  | $ | — |
2033 - 2045 | 26,350 |  |  | 9,204 |
No expiry | 187,917 |  |  | — |
| $ | 223,442 |  |  | $ | 9,204 |
As at | March 31, 2024
Years of expiry | Non-Canadian |  | Canadian
2025 - 2031 | $ | 5,006 |  |  | $ | 6 |
2032 - 2044 | 16,720 |  |  | 5 |
No expiry | 114,626 |  |  | — |
| $ | 136,352 |  |  | $ | 11 |
Disclosure of reconciliation of accounting profit multiplied by applicable tax rates | These differences result from the following items:
Years ended | Note |  |  |  |  |  |  | March 31 2025 |  |  | March 31 2024
Income (loss) before income taxes and non-controlling interest |  |  |  |  |  |  |  | $ | (82,938) |  |  |  | $ | 246,687 |
Combined Canadian basic federal and provincial income tax rate |  |  |  |  |  |  |  | 26.50% |  |  | 26.50%
Income tax expense based on combined Canadian basic federal and provincial income tax rate |  |  |  |  |  |  |  | $ | (21,979) |  |  |  | $ | 65,372 |
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |
Adjustments in respect of current income tax of previous periods |  |  |  |  |  |  |  | 3,309 |  |  |  | 603 |
Non-taxable items net of non-deductible items |  |  |  |  |  |  |  | (3,848) |  |  |  | (14,391) |
Unrecognized assets |  |  |  |  |  |  |  | (31,343) |  |  |  | 12,001 |
Income taxed at different rates and statutory rate changes |  |  |  |  |  |  |  | (462) |  |  |  | (8,843) |
Manufacturing and processing allowance and all other items |  |  |  |  |  |  |  | (637) |  |  |  | (2,236) |
At the effective income tax rate of 66.3% (March 31, 2024 – 21%) |  |  |  |  |  |  |  | $ | (54,960) |  |  |  | $ | 52,506 |
Income tax expense (recovery) reported in the consolidated statements of income (loss): |  |  |  |  |  |  |  |  |  |  |
Current tax expense |  |  |  |  |  |  |  | $ | 29,586 |  |  |  | $ | 82,421 |
Deferred tax recovery |  |  |  |  |  |  |  | (84,546) |  |  |  | (29,915) |
|  |  |  |  |  |  |  | $ | (54,960) |  |  |  | $ | 52,506 |
Deferred tax related to items charged or credited directly to equity and goodwill: |  |  |  |  |  |  |  |  |  |  |
Gain (loss) on revaluation of cash flow hedges |  |  |  |  |  |  |  | $ | 6,524 |  |  |  | $ | (2,212) |
Opening deferred tax of acquired company | 5 |  |  |  |  |  |  | (15,160) |  |  |  | (10,963) |
Other items recognized through equity |  |  |  |  |  |  |  | 347 |  |  |  | 6,215 |
Income tax charged directly to equity and goodwill |  |  |  |  |  |  |  | $ | (8,289) |  |  |  | $ | (6,960) |
Disclosure of temporary difference, unused tax losses and unused tax credits | Deferred income tax assets and liabilities are comprised of the following:
As at | March 31 2025 |  | March 31 2024
Accounting income not currently taxable | $ | 53,612 |  |  | $ | 24,782 |
Intangible assets | (138,615) |  |  | (128,423) |
Investment tax credits taxable in future years when utilized | (4,781) |  |  | (5,332) |
Loss available for offset against future taxable income | 63,446 |  |  | 9,537 |
Property, plant and equipment | 21,197 |  |  | 19,001 |
Other | 8,590 |  |  | 4,986 |
Net deferred income tax asset (liability) | $ | 3,449 |  |  | $ | (75,449) |
Presented as: | March 31 2025 |  | March 31 2024
Deferred income tax assets | $ | 104,022 |  |  | $ | 5,904 |
Deferred income tax liabilities | (100,573) |  |  | (81,353) |
Net deferred income tax asset (liability) | $ | 3,449 |  |  | $ | (75,449) |
Deferred income tax assets have not been recognized in respect of the following item:
As at | March 31 2025 |  | March 31 2024
Losses and other assets available for offset against future taxable income | $ | 51,070 |  |  | $ | 67,908 |
The investment tax credits are scheduled to expire as follows:
Years of expiry | Gross ITC balance
2026 - 2030 | $ | 8,190 |
2031 - 2036 | 2,296 |
2037 - 2045 | 31,624 |
| $ | 42,110 |

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