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Income Taxes | 12 Months Ended
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Dec. 31, 2024
Disclosure Of Income Tax [Abstract] |
Income Taxes | A reconciliation between income tax expense and the product of the accounting net (loss) income before income taxes multiplied by the Company's domestic federal and provincial combined tax rate is provided below:
| Year ended December 31,
| 2024 | 2023
Income before income taxes | $ | 79,330 |  | $ | 58,826 |
Canadian statutory income tax rate | 27.0 | % | 27.0 | %
Income tax expense at statutory rate | 21,419 |  | 15,883 |
Increase (decrease) in income tax provision resulting from: |  |
Differences in tax rates in foreign jurisdictions | 13,316 |  | 11,461 |
Other non-deductible expenses | 6,740 |  | 7,953 |
Non-taxable (gain) loss on financial instruments | 34 |  | 1,709 |
Increase in unrecorded deferred tax asset | 12,965 |  | 14,918 |
Share-based compensation | 617 |  | — |
Tax impact of future tax rate differences | — |  | (576) |
Change in estimates | (68) |  | (2,799) |
Other | 1,016 |  | (1,142) |
Income tax expense | $ | 56,039 |  | $ | 47,407 |
Current income tax expense | $ | 53,577 |  | $ | 49,226 |
Deferred income tax recovery | 2,462 |  | (1,819) |
Income tax expense | $ | 56,039 |  | $ | 47,407 |
A summary of the components of the recognized net deferred income tax assets (liabilities) is as follows:
| December 31, 2024 | December 31, 2023
Deferred tax assets |  |
Non-capital losses | $ | 1,686 |  | $ | 3,137 |
Provisions | 1,827 |  | 5,663 |
Other | 5,029 |  | 2,168 |
Deferred tax liabilities |  |
Mining interests, plant and equipment | (62,635) |  | (70,387) |
Other | (918) |  | (945) |
Total deferred tax liability | $ | (55,011) |  | $ | (60,364) |
Deferred tax assets and liabilities have been offset where they relate to income taxes levied by the same taxation authority and the Company has the legal right and intent to offset. Deferred tax assets are recognized for the carry-forward of unused tax losses and unused tax credits to the extent that it is probable that taxable profits will be available against which the unused tax losses/credits can be utilized. A summary of the movement in net deferred tax liability is as follows:
| Year-ended December 31,
| 2024 | 2023
Balance at the beginning of the year | $ | 60,364 |  | $ | 48,255 |
Recognized in net loss | 2,463 |  | (1,819) |
Recognized in other comprehensive income (loss) - foreign currency translation adjustment | (7,310) |  | 15,338 |
Recognized in other comprehensive income (loss) - tax effect on Gold Notes | (506) |  | (1,410) |
Balance at the end of the year | $ | 55,011 |  | $ | 60,364 |
15. Income Taxes (cont.) The Company has the following deductible temporary differences for which no deferred tax assets have been recognized:
| December 31, 2024 | December 31, 2023
Non-capital losses | $ | 230,417 |  | $ | 149,927 |
Financing fees | 9,838 |  | 5,747 |
Gold-linked notes | 5,005 |  | — |
Other | 59,741 |  | 28,592 |
Total | $ | 305,001 |  | $ | 184,266 |
At December 31, 2024 the Company has the following non-capital loss carry-forwards:. •Canada: $168.6 million (December 31, 2023 - $151.4 million), expiry between 2025 and 2044. •Colombia: $56.1 million (December 31, 2023 - $3.0 million), of which $40.1 million have an expiry between 2025 and 2036, and $16.1 million have no expiry. •Guyana: $71.0 million (December 31, 2023 - $71.0 million), no expiry, and •Switzerland: $6.6 million (December 31, 2023 - $6.3 million), expiry between 2025 and 2031.

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