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CHANGE IN PRESENTATION CURRENCY AND ADOPTION OF NEW STANDARDS (Details) $ in Thousands, $ in Thousands | Dec. 31, 2018 CAD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2017 CAD ($) | Dec. 31, 2016 USD ($) | Dec. 31, 2016 CAD ($)
--- | --- | --- | --- | --- | ---
ASSETS |  |  |  |  |  |
Current assets |  | $ 31,706 |  | $ 50,352 |  | $ 22,976
Non-Current assets |  |  |  | 275,948 |  | 268,657
Total assets |  | 312,187 |  | 326,300 |  | 291,633
Current |  |  |  |  |  |
Deferred revenue |  | 4,567 |  | 4,936 |  | 0
All other current liabilities |  |  |  | 10,660 |  |
Current liabilities |  | 12,485 |  | 15,596 |  | 9,749
Non-Current |  |  |  |  |  |
Deferred revenue |  | 33,160 |  | 33,716 |  | 0
Deferred income tax liability |  | 12,963 |  | 17,422 |  | 20,168
All other non-current liabilities |  |  |  | 29,805 |  |
Non-current liabilities |  |  |  | 80,943 |  | 50,282
Total liabilities |  | 89,940 |  | 96,539 |  | 60,031
EQUITY |  |  |  |  |  |
Share capital |  | 1,331,214 |  | 1,310,473 |  | 1,295,235
Share purchase warrants |  | 435 |  | 435 |  | 0
Contributed surplus |  | 63,634 |  | 61,799 |  | 60,612
Opening deficit |  |  |  | (1,124,523) |  | (1,124,523)
Net income (loss) |  |  |  | (19,563) |  |
Accumulated other comprehensive income (loss) |  |  |  |  |  |
Cumulative foreign currency translation |  |  |  | 416 |  | (446)
Unamortized experience gain |  |  |  | 724 |  | 724
Unrealized gain on investments |  |  |  | 0 |  | 0
Total equity |  | 222,247 |  | 229,761 |  | 231,602
Total liabilities and equity |  | $ 312,187 |  | 326,300 |  | 291,633
Previously Reported In USD |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Current assets |  |  | $ 40,135 |  | $ 17,113 |
Non-Current assets |  |  | 219,933 |  | 200,310 |
Total assets |  |  | 260,068 |  | 217,423 |
Current |  |  |  |  |  |
Deferred revenue |  |  | 2,498 |  |  |
All other current liabilities |  |  | 8,497 |  |  |
Current liabilities |  |  | 10,995 |  | 7,260 |
Non-Current |  |  |  |  |  |
Deferred revenue |  |  | 27,181 |  |  |
Deferred income tax liability |  |  | 14,182 |  |  |
All other non-current liabilities |  |  | 23,758 |  |  |
Non-current liabilities |  |  | 65,121 |  | 37,452 |
Total liabilities |  |  | 76,116 |  | 44,712 |
EQUITY |  |  |  |  |  |
Share capital |  |  | 1,151,927 |  | 1,140,631 |
Share purchase warrants |  |  | 333 |  | 0 |
Contributed surplus |  |  | 55,165 |  | 54,306 |
Opening deficit |  |  | (961,440) |  | (961,440) |
Net income (loss) |  |  | (14,168) |  |  |
Accumulated other comprehensive income (loss) |  |  |  |  |  |
Cumulative foreign currency translation |  |  | (48,454) |  | (61,371) |
Unamortized experience gain |  |  | 578 |  | 578 |
Unrealized gain on investments |  |  | 11 |  | 7 |
Total equity |  |  | 183,952 |  | 172,711 |
Total liabilities and equity |  |  | $ 260,068 |  | $ 217,423 |
Previously Reported In USD |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Current assets |  |  |  | 50,352 |  | 22,976
Non-Current assets |  |  |  | 275,948 |  | 268,657
Total assets |  |  |  | 326,300 |  | 291,633
Current |  |  |  |  |  |
Deferred revenue |  |  |  | 3,134 |  |
All other current liabilities |  |  |  | 10,660 |  |
Current liabilities |  |  |  | 13,794 |  | 9,749
Non-Current |  |  |  |  |  |
Deferred revenue |  |  |  | 34,100 |  |
Deferred income tax liability |  |  |  | 17,792 |  |
All other non-current liabilities |  |  |  | 29,805 |  |
Non-current liabilities |  |  |  | 81,697 |  | 50,282
Total liabilities |  |  |  | 95,491 |  | 60,031
EQUITY |  |  |  |  |  |
Share capital |  |  |  | 1,310,473 |  | 1,295,235
Share purchase warrants |  |  |  | 435 |  | 0
Contributed surplus |  |  |  | 61,799 |  | 60,612
Opening deficit |  |  |  | (1,124,532) |  | (1,124,532)
Net income (loss) |  |  |  | (18,520) |  |
Accumulated other comprehensive income (loss) |  |  |  |  |  |
Cumulative foreign currency translation |  |  |  | 416 |  | (446)
Unamortized experience gain |  |  |  | 724 |  | 724
Unrealized gain on investments |  |  |  | 14 |  | 9
Total equity |  |  |  | 230,809 |  | 231,602
Total liabilities and equity |  |  |  | 326,300 |  | 291,633
IFRS Adoption |  |  |  |  |  |
ASSETS |  |  |  |  |  |
Current assets |  |  |  | 0 |  | 0
Non-Current assets |  |  |  | 0 |  | 0
Total assets |  |  |  | 0 |  | 0
Current |  |  |  |  |  |
Deferred revenue | [1] |  |  | 1,802 |  |
All other current liabilities |  |  |  | 0 |  |
Current liabilities |  |  |  | 1,802 |  | 0
Non-Current |  |  |  |  |  |
Deferred revenue | [1] |  |  | (384) |  |
Deferred income tax liability | [2] |  |  | (370) |  |
All other non-current liabilities |  |  |  | 0 |  |
Non-current liabilities |  |  |  | (754) |  | 0
Total liabilities |  |  |  | 1,048 |  | 0
EQUITY |  |  |  |  |  |
Share capital |  |  |  | 0 |  | 0
Share purchase warrants |  |  |  | 0 |  | 0
Contributed surplus |  |  |  | 0 |  | 0
Opening deficit |  |  |  | 9 |  | 9
Net income (loss) | [3] |  |  | 5 |  |
Net income (loss) | [1] |  |  | (1,418) |  |
Net income (loss) | [2] |  |  | 370 |  |
Accumulated other comprehensive income (loss) |  |  |  |  |  |
Cumulative foreign currency translation |  |  |  | 0 |  | 0
Unamortized experience gain |  |  |  | 0 |  | 0
Unrealized gain on investments | [3] |  |  | (14) |  | (9)
Total equity |  |  |  | (1,048) |  | 0
Total liabilities and equity |  |  |  | $ 0 |  | $ 0
[1] | Represents adjustments related to the adoption of IFRS 15 (see note 3).
[2] | Represents adjustments related to the tax impact of the adoption of IFRS 15 (see note 3).
[3] | Represents adjustments related to the adoption of IFRS 9 (see note 3).

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