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17. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Taxes Tables |
Income tax recovery |
(in thousands) |  |  |  | 2017 |  | 2016
Deferred income tax: |  |  |  |  |  |
Origination of temporary differences |  |  | $ | 1,211 | $ | 922
Tax benefit-previously unrecognized tax assets |  |  |  | 2,482 |  | 3,016
Prior year over (under) provision |  |  |  | (55) |  | 17
|  |  |  | 3,638 |  | 3,955
Income tax recovery |  |  | $ | 3,638 | $ | 3,955
Reconciliation of the effective rate of income tax |
(in thousands) |  |  |  | 2017 |  | 2016
Loss before taxes from continuing operations |  |  | $ | (17,725) | $ | (15,654)
Combined Canadian tax rate |  |  |  | 26.50% |  | 26.50%
Income tax recovery at combined rate |  |  |  | 4,697 |  | 4,148
Difference in tax rates |  |  |  | 1,531 |  | 9,679
Non-deductible amounts |  |  |  | (1,624) |  | (6,523)
Allowable capital loss on disposal of subsidiary |  |  |  | - |  | 1,397
Non-taxable amounts |  |  |  | 1,377 |  | 1,381
Previously unrecognized deferred tax assets (1) |  |  |  | 2,482 |  | 3,016
Renunciation of tax attributes-flow through shares |  |  |  | (2,187) |  | (667)
Change in deferred tax assets not recognized |  |  |  | (2,811) |  | (8,618)
Prior year over (under) provision |  |  |  | (55) |  | 17
Other |  |  |  | 228 |  | 125
Income tax recovery |  |  | $ | 3,638 | $ | 3,955
Deferred income tax assets (liabilities) |
|  |  |  | At December 31 |  | At December 31
(in thousands) |  |  |  | 2017 |  | 2016
Deferred income tax assets: |  |  |  |  |  |
Property, plant and equipment, net |  |  | $ | 779 | $ | 662
Post-employment benefits |  |  |  | 492 |  | 480
Reclamation obligations |  |  |  | 6,613 |  | 6,120
Other liabilities |  |  |  | - |  | 177
Tax loss carry forwards |  |  |  | 9,340 |  | 8,781
Other |  |  |  | 5,700 |  | 4,530
Deferred income tax assets-gross |  |  |  | 22,924 |  | 20,750
Set-off against deferred income tax liabilities |  |  |  | (22,924) |  | (20,750)
Deferred income tax assets-per balance sheet |  |  | $ | - | $ | -
Deferred income tax liabilities: |  |  |  |  |  |
Inventory |  |  | $ | (591) | $ | (554)
Investments |  |  |  | (519) |  | (274)
Investments in associates |  |  |  | 11 |  | (60)
Property, plant and equipment, net |  |  |  | (35,106) |  | (33,949)
Other |  |  |  | (901) |  | (934)
Deferred income tax liabilities-gross |  |  |  | (37,106) |  | (35,771)
Set-off of deferred income tax assets |  |  |  | 22,924 |  | 20,750
Deferred income tax liabilities-per balance sheet |  |  | $ | (14,182) | $ | (15,021)
Deferred income tax liability continuity |
(in thousands) |  |  |  | 2017 |  | 2016
Balance-January 1 |  |  | $ | (15,021) | $ | (16,465)
Recognized in income (loss) |  |  |  | 3,638 |  | 3,955
Recognized in comprehensive income (loss) |  |  |  | - |  | (152)
Recognized in other liabilities (flow-through shares) |  | (1,828) |  | (1,836)
Other, including foreign exchange gain (loss) |  |  |  | (971) |  | (523)
Balance-December 31 |  |  | $ | (14,182) | $ | (15,021)
Deferred income tax assets not recognized |
|  |  |  |  |  | At December 31 |  | At December 31
(in thousands) |  |  |  |  |  | 2017 |  | 2016
Deferred income tax assets not recognized |  |  |  |  |  |  |  |
Investments |  |  |  |  | $ | - | $ | -
Property, plant and equipment |  |  |  |  |  | 6,753 |  | 4,974
Tax losses – capital |  |  |  |  |  | 53,217 |  | 27,544
Tax losses – operating |  |  |  |  |  | 21,944 |  | 19,833
Tax credits |  |  |  |  |  | 897 |  | 860
Other deductible temporary differences |  |  |  |  |  | 658 |  | 582
Deferred income tax assets not recognized |  |  |  |  | $ | 83,469 | $ | 53,793
Geographic split of tax losses and tax credits not recognized |
|  | Expiry |  |  |  | At December 31 |  | At December 31
(in thousands) |  | Date |  |  |  | 2017 |  | 2016
Tax losses - gross |  |  |  |  |  |  |  |
Canada |  | 2025-2037 |  |  | $ | 117,210 | $ | 107,337
Tax losses - gross |  |  |  |  |  | 117,210 |  | 107,337
Tax benefit at tax rate of 25% - 27% |  |  |  |  |  | 31,284 |  | 28,614
Set-off against deferred tax liabilities |  |  |  |  |  | (9,340) |  | (8,781)
Total tax loss assets not recognized |  |  |  |  | $ | 21,944 | $ | 19,833
Tax credits |  |  |  |  |  |  |  |
Canada |  | 2025-2035 |  |  |  | 897 |  | 860
Total tax credit assets not recognized |  |  |  |  | $ | 897 | $ | 860

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