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v3.23.1

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Taxes Explanatory [Abstract] |
Schedule of deferred tax recovery |
($000s) |  | 2022 |  |  | 2021 |
Deferred tax expense (recovery) |  |  | 8,268 |  |  |  | 4,630 |
|  |  | 8,268 |  |  |  | 4,630 |
Schedule of tax expense recognized in other comprehensive income or directly in equity |
($000s) |  | 2022 |  |  | 2021 |
Financing costs - recognized in statement of equity |  |  | (330 | ) |  |  | (438 | )
Unrealized gain or loss on marketable securities - recognized in OCI |  |  | 831 |  |  |  | (61 | )
|  |  | 501 |  |  |  | (499 | )
Schedule of reconciliation of the effective rate of income tax |
($000s) |  | 2022 |  |  | 2021 |
Earnings before income taxes |  |  | 874 |  |  |  | 5,525 |
|  |  | 26.68 | % |  |  | 26.63 | %
Tax expense calculated |  |  |  |  |  |  |  |
Using statutory rates |  |  | 233 |  |  |  | 1,471 |
Non-deductible items |  |  | 2,280 |  |  |  | 303 |
Difference in foreign tax rates |  |  | 103 |  |  |  | (8 | )
Change in deferred tax rates |  |  | (116 | ) |  |  | (132 | )
Movement in tax benefits not recognized |  |  | 2,996 |  |  |  | 949 |
Impact of true-up of prior year balances |  |  | 124 |  |  |  | 1 |
Renouncement of flow-through expenditures |  |  | 2,525 |  |  |  | 2,020 |
Other |  |  | 123 |  |  |  | 24 |
Income tax expense |  |  | 8,268 |  |  |  | 4,630 |
Schedule of deferred income tax assets and liabilities |
($000s) |  | December 31, 2022 |  |  | December 31, 2021 |
Deferred income tax assets: |  |  |  |  |  |
Property and equipment |  |  | 565 |  |  |  | 292 |
Provision for reclamation liabilities |  |  | 1,235 |  |  |  | 595 |
Financing costs |  |  | 2,487 |  |  |  | 2,080 |
Non-capital loss carryforwards |  |  | 38,255 |  |  |  | 33,098 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Mineral interests |  |  | (63,710 | ) |  |  | (59,229 | )
Secured note |  |  | (10,766 | ) |  |  | - |
Net deferred income tax liabilities |  |  | (31,934 | ) |  |  | (23,164 | )
Schedule of unrecognized deferred tax assets |
($000s) |  | December 31, 2022 |  |  | December 31, 2021 |
Marketable securities |  |  | 137 |  |  |  | 182 |
Loss carryforwards |  |  | 834 |  |  |  | 798 |
Investment tax credits |  |  | 1,481 |  |  |  | 1,481 |
Foreign tax credits |  |  | 268 |  |  |  | 268 |
Mineral properties |  |  | 437 |  |  |  | 140 |
Provision for reclamation liabilities |  |  | 1,091 |  |  |  | 1,083 |
Schedule of income tax attributes |
|  | ($000s) |  |  | Expiry date |
Canadian non-capital losses |  |  | 143,103 |  |  |  | 2042 |
Canadian capital losses |  |  | 2,571 |  |  |  | Indefinite |
Canadian tax basis of mineral interest |  |  | 406,278 |  |  |  | Indefinite |
US non-capital losses |  |  | 480 |  |  |  | 2042 |
US tax basis of mineral interest |  |  | 23,201 |  |  |  | Indefinite |

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