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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
INCOME TAXES |
Income tax recovery |
(in thousands) |  | 2021 |  |  | 2020 |
Deferred income tax: |  |  |  |  |  |
Origination of temporary differences |  | $ | 1,795 |  |  | $ | 710 |
Tax benefit-previously unrecognized tax assets |  |  | 247 |  |  |  | 1,255 |
Prior year over (under) provision |  |  | (47 | ) |  |  | (1,105 | )
|  |  | 1,995 |  |  |  | 860 |
Income tax recovery |  | $ | 1,995 |  |  | $ | 860 |
Reconciliation of the effective rate of income tax |
(in thousands) |  | 2021 |  |  | 2020 |
Income (loss) before taxes |  | $ | 16,982 |  |  | $ | (17,143 | )
Combined Canadian tax rate |  |  | 26.50 | % |  |  | 26.50 | %
Income tax (expense) recovery at combined rate |  |  | (4,500 | ) |  |  | 4,543 |
Difference in tax rates |  |  | (1,704 | ) |  |  | 1,746 |
Non-deductible amounts |  |  | (4,637 | ) |  |  | (2,579 | )
Non-taxable amounts |  |  | 13,518 |  |  |  | 2,535 |
Previously unrecognized deferred tax assets (1) |  |  | 247 |  |  |  | 1,255 |
Renunciation of tax attributes-flow-through shares |  |  | (423 | ) |  |  | (417 | )
Change in deferred tax assets not recognized |  |  | (233 | ) |  |  | (5,960 | )
Change in tax rates, legislation |  |  | (29 | ) |  |  | (55 | )
Prior year over (under) provision |  |  | (47 | ) |  |  | (1,105 | )
Other |  |  | (197 | ) |  |  | 897 |
Income tax recovery |  | $ | 1,995 |  |  | $ | 860 |
Deferred income tax assets (liabilities) |
|  | At December 31 |  |  | At December 31 |
(in thousands) |  | 2021 |  |  | 2020 |
Deferred income tax assets: |  |  |  |  |  |
Property, plant and equipment, net |  | $ | 387 |  |  | $ | 387 |
Post-employment benefits |  |  | 331 |  |  |  | 355 |
Reclamation obligations |  |  | 11,420 |  |  |  | 11,709 |
Non-capital tax loss carry forwards |  |  | 16,910 |  |  |  | 16,943 |
Capital loss carry forward |  |  | 6,862 |  |  |  | - |
Other |  |  | 7,942 |  |  |  | 7,747 |
Deferred income tax assets-gross |  |  | 43,852 |  |  |  | 37,141 |
Set-off against deferred income tax liabilities |  |  | (43,852 | ) |  |  | (37,141 | )
Deferred income tax assets-per balance sheet |  | $ | - |  |  | $ | - |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Inventory |  | $ | (755 | ) |  | $ | (757 | )
Property, plant and equipment, net |  |  | (42,322 | ) |  |  | (44,436 | )
Investments-equity instruments and uranium |  |  | (6,862 | ) |  |  | - |
Other |  |  | (1,132 | ) |  |  | (1,140 | )
Deferred income tax liabilities-gross |  |  | (51,071 | ) |  |  | (46,333 | )
Set-off of deferred income tax assets |  |  | 43,852 |  |  |  | 37,141 |
Deferred income tax liabilities-per balance sheet |  | $ | (7,219 | ) |  | $ | (9,192 | )
Deferred income tax liability continuity |
(in thousands) |  | 2021 |  |  | 2020 |
Balance-January 1 |  | $ | (9,192 | ) |  | $ | (8,924 | )
Recognized in income (loss) |  |  | 1,995 |  |  |  | 860 |
Recognized in other liabilities (flow-through shares) |  |  | (22 | ) |  |  | (902 | )
Recognized in other comprehensive income |  |  | - |  |  |  | (226 | )
Balance-December 31 |  | $ | (7,219 | ) |  | $ | (9,192 | )
Deferred income tax assets not recognized |
|  | At December 31 |  |  | At December 31 |
(in thousands) |  | 2021 |  |  | 2020 |
Deferred income tax assets not recognized |  |  |  |  |  |
Property, plant and equipment |  | $ | 4,022 |  |  | $ | 4,744 |
Tax losses-capital |  |  | 58,312 |  |  |  | 66,873 |
Tax losses-operating |  |  | 51,353 |  |  |  | 42,635 |
Tax credits |  |  | 1,126 |  |  |  | 1,126 |
Other deductible temporary differences |  |  | 5,023 |  |  |  | 1,441 |
Deferred income tax assets not recognized |  | $ | 119,836 |  |  | $ | 116,819 |
Canadian tax losses and tax credits not recognized |
|  | Expiry |  | At December 31 |  |  | At December 31 |
(in thousands) |  | Date |  | 2021 |  |  | 2020 |
Tax losses-gross |  | 2025-2041 |  | $ | 251,967 |  |  | $ | 220,039 |
Tax benefit at tax rate of 26% - 27% |  |  |  |  | 68,263 |  |  |  | 59,578 |
Set-off against deferred tax liabilities |  |  |  |  | (16,910 | ) |  |  | (16,943 | )
Total tax loss assets not recognized |  |  |  | $ | 51,353 |  |  | $ | 42,635 |
Tax credits |  | 2025-2035 |  |  | 1,126 |  |  |  | 1,126 |
Total tax credit assets not recognized |  |  |  | $ | 1,126 |  |  | $ | 1,126 |

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