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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Taxes Tables Abstract |
Income tax recovery |
(in thousands) |  |  |  | 2018 |  | 2017
Deferred income tax: |  |  |  |  |  |
Origination of temporary differences |  |  | $ | 4,520 | $ | 1,930
Tax benefit-previously unrecognized tax assets |  |  |  | 3,852 |  | 3,307
Prior year over (under) provision |  |  |  | (78) |  | (71)
|  |  |  | 8,294 |  | 5,166
Income tax recovery |  |  | $ | 8,294 | $ | 5,166
Reconciliation of the effective rate of income tax |
(in thousands) |  |  |  | 2018 |  | 2017
Loss before taxes from continuing operations |  |  | $ | (38,371) | $ | (24,620)
Combined Canadian tax rate |  |  |  | 26.50% |  | 26.50%
Income tax recovery at combined rate |  |  |  | 10,168 |  | 6,524
Difference in tax rates |  |  |  | 7,573 |  | 2,096
Non-deductible amounts |  |  |  | (5,996) |  | (2,237)
Non-taxable amounts |  |  |  | 1,439 |  | 1,795
Previously unrecognized deferred tax assets (1) |  |  |  | 3,852 |  | 3,307
Renunciation of tax attributes-flow through shares |  |  |  | (1,589) |  | (2,827)
Change in deferred tax assets not recognized |  |  |  | (7,488) |  | (3,743)
Prior year over (under) provision |  |  |  | (78) |  | (71)
Other |  |  |  | 413 |  | 322
Income tax recovery |  |  | $ | 8,294 | $ | 5,166
Deferred income tax assets (liabilities) |
|  | At December 31 |  | At December 31 |  | At January 1
(in thousands) |  | 2018 |  | 2017 |  | 2017
Deferred income tax assets: |  |  |  |  |  |
Property, plant and equipment, net | $ | 381 | $ | 977 | $ | 889
Post-employment benefits |  | 600 |  | 617 |  | 645
Reclamation obligations |  | 8,798 |  | 8,296 |  | 8,217
Other liabilities |  | - |  | - |  | 237
Tax loss carry forwards |  | 13,346 |  | 11,718 |  | 11,790
Other |  | 8,164 |  | 7,522 |  | 6,081
Deferred income tax assets-gross |  | 31,289 |  | 29,130 |  | 27,859
Set-off against deferred income tax liabilities |  | (31,289) |  | (29,130) |  | (27,859)
Deferred income tax assets-per balance sheet | $ | - | $ | - | $ | -
Deferred income tax liabilities: |  |  |  |  |  |
Inventory | $ | (742) | $ | (741) | $ | (744)
Investments |  | 29 |  | (651) |  | (368)
Investments in associates |  | (23) |  | 14 |  | (80)
Property, plant and equipment, net |  | (42,313) |  | (44,042) |  | (45,581)
Other |  | (1,203) |  | (1,132) |  | (1,254)
Deferred income tax liabilities-gross |  | (44,252) |  | (46,552) |  | (48,027)
Set-off of deferred income tax assets |  | 31,289 |  | 29,130 |  | 27,859
Deferred income tax liabilities-per balance sheet | $ | (12,963) | $ | (17,422) | $ | (20,168)
Deferred income tax liability continuity |
(in thousands) |  |  |  | 2018 |  | 2017
Balance-January 1 |  |  | $ | (17,422) | $ | (20,168)
Recognized in income (loss) |  |  |  | 8,294 |  | 5,166
Recognized in other liabilities (flow-through shares) |  |  |  | (3,835) |  | (2,420)
Balance-December 31 |  |  | $ | (12,963) | $ | (17,422)
Deferred income tax assets not recognized |
|  | At December 31 |  | At December 31 |  | At January 1
(in thousands) |  | 2018 |  | 2017 |  | 2017
Deferred income tax assets not recognized |  |  |  |  |  |
Property, plant and equipment | $ | 10,439 | $ | 8,472 | $ | 6,678
Tax losses – capital |  | 66,527 |  | 66,763 |  | 36,981
Tax losses – operating |  | 29,220 |  | 27,530 |  | 26,628
Tax credits |  | 1,126 |  | 1,125 |  | 1,154
Other deductible temporary differences |  | 2,220 |  | 826 |  | 783
Deferred income tax assets not recognized | $ | 109,532 | $ | 104,716 | $ | 72,224
Geographic split of tax losses and tax credits not recognized |
|  | Expiry |  | At December 31 |  | At December 31
(in thousands) |  | Date |  | 2018 |  | 2017
Tax losses - gross |  |  |  |  |  |
Canada |  | 2025-2038 | $ | 158,437 | $ | 147,046
Tax losses - gross |  |  |  | 158,437 |  | 147,046
Tax benefit at tax rate of 25% - 27% |  |  |  | 42,566 |  | 39,248
Set-off against deferred tax liabilities |  |  |  | (13,346) |  | (11,718)
Total tax loss assets not recognized |  |  | $ | 29,220 | $ | 27,530
Tax credits |  |  |  |  |  |
Canada |  | 2025-2035 |  | 1,126 |  | 1,125
Total tax credit assets not recognized |  |  | $ | 1,126 | $ | 1,125

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