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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Taxes Tables Abstract |
Income tax recovery |
(in thousands) |  |  |  | 2019 |  | 2018
Deferred income tax: |  |  |  |  |  |
Origination of temporary differences |  |  | $ | 4,940 | $ | 4,520
Tax benefit-previously unrecognized tax assets |  |  |  | 1,326 |  | 3,852
Prior year over (under) provision |  |  |  | (890) |  | (78)
|  |  |  | 5,376 |  | 8,294
Income tax recovery |  |  | $ | 5,376 | $ | 8,294
Reconciliation of the effective rate of income tax |
(in thousands) |  |  |  | 2019 |  | 2018
Loss before taxes |  |  | $ | (23,517) | $ | (38,371)
Combined Canadian tax rate |  |  |  | 26.50% |  | 26.50%
Income tax recovery at combined rate |  |  |  | 6,232 |  | 10,168
Difference in tax rates |  |  |  | 2,048 |  | 7,573
Non-deductible amounts |  |  |  | (2,675) |  | (5,996)
Non-taxable amounts |  |  |  | 2,362 |  | 1,439
Previously unrecognized deferred tax assets (1) |  |  |  | 1,326 |  | 3,852
Renunciation of tax attributes-flow through shares |  |  |  | (403) |  | (1,589)
Change in deferred tax assets not recognized |  |  |  | (2,476) |  | (7,488)
Change in tax rates, legislation |  |  |  | (81) |  | -
Prior year over (under) provision |  |  |  | (890) |  | (78)
Other |  |  |  | (67) |  | 413
Income tax recovery |  |  | $ | 5,376 | $ | 8,294
Deferred income tax assets (liabilities) |
|  |  |  | At December 31 |  | At December 31
(in thousands) |  |  |  | 2019 |  | 2018
Deferred income tax assets: |  |  |  |  |  |
Property, plant and equipment, net |  |  | $ | 387 | $ | 381
Post-employment benefits |  |  |  | 590 |  | 600
Reclamation obligations |  |  |  | 9,561 |  | 8,798
Tax loss carry forwards |  |  |  | 15,827 |  | 13,346
Other |  |  |  | 8,537 |  | 8,164
Deferred income tax assets-gross |  |  |  | 34,902 |  | 31,289
Set-off against deferred income tax liabilities |  |  |  | (34,902) |  | (31,289)
Deferred income tax assets-per balance sheet |  |  | $ | - | $ | -
Deferred income tax liabilities: |  |  |  |  |  |
Inventory |  |  | $ | (742) | $ | (742)
Property, plant and equipment, net |  |  |  | (41,949) |  | (42,307)
Other |  |  |  | (1,135) |  | (1,203)
Deferred income tax liabilities-gross |  |  |  | (43,826) |  | (44,252)
Set-off of deferred income tax assets |  |  |  | 34,902 |  | 31,289
Deferred income tax liabilities-per balance sheet |  |  | $ | (8,924) | $ | (12,963)
Deferred income tax liability continuity |
(in thousands) |  |  |  | 2019 |  | 2018
Balance-January 1 |  |  | $ | (12,963) | $ | (17,422)
Recognized in income (loss) |  |  |  | 5,376 |  | 8,294
Recognized in other liabilities (flow-through shares) |  |  |  | (1,337) |  | (3,835)
Balance-December 31 |  |  | $ | (8,924) | $ | (12,963)
Deferred income tax assets not recognized |
|  |  |  | At December 31 |  | At December 31
(in thousands) |  |  |  | 2019 |  | 2018
Deferred income tax assets not recognized |  |  |  |  |  |
Property, plant and equipment |  |  | $ | 7,344 | $ | 10,439
Tax losses – capital |  |  |  | 66,783 |  | 66,527
Tax losses – operating |  |  |  | 35,904 |  | 29,220
Tax credits |  |  |  | 1,126 |  | 1,126
Other deductible temporary differences |  |  |  | 1,571 |  | 2,220
Deferred income tax assets not recognized |  |  | $ | 112,728 | $ | 109,532
Canadian tax losses and tax credits not recognized |
|  | Expiry |  | At December 31 |  | At December 31
(in thousands) |  | Date |  | 2019 |  | 2018
Tax losses - gross |  | 2025-2039 | $ | 192,197 | $ | 158,437
Tax benefit at tax rate of 26% - 27% |  |  |  | 51,731 |  | 42,566
Set-off against deferred tax liabilities |  |  |  | (15,827) |  | (13,346)
Total tax loss assets not recognized |  |  | $ | 35,904 | $ | 29,220
Tax credits |  | 2025-2035 |  | 1,126 |  | 1,126
Total tax credit assets not recognized |  |  | $ | 1,126 | $ | 1,126

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