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INCOME AND MINING TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
INCOME AND MINING TAXES. |
Schedule of deferred income tax recovery (expense) |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 |  | 2018
United States | ​ | $ | 817 | ​ | $ | 2,420 | ​ | $ | 2,185
Foreign | ​ | ​ | 573 | ​ | ​ | 1,424 | ​ | ​ | 585
Deferred tax benefit | ​ | $ | 1,390 | ​ | $ | 3,844 | ​ | $ | 2,770
Schedule of net income (loss) before tax |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2020 |  | 2019 | ​ | 2018
United States | ​ | $ | (127,524) | ​ | $ | (22,319) | ​ | $ | (27,001)
Foreign | ​ | ​ | (26,191) | ​ | ​ | (41,272) | ​ | ​ | (20,639)
Loss before income and mining taxes | ​ | $ | (153,715) | ​ | $ | (63,591) | ​ | $ | (47,640)
Schedule of reconciliation of tax provision at statutory U.S. Federal and State income tax rates to actual tax provision recorded in financial statements |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expected tax recovery at |  | 2020 |  | 2019 |  | 2018
Loss before income and mining taxes | ​ | $ | (153,715) | ​ | $ | (63,591) | ​ | $ | (47,640)
Statutory tax rate | ​ | ​ | 21% | ​ | ​ | 21% | ​ | ​ | 21%
US Federal and State tax expense at statutory rate | ​ | ​ | (32,280) | ​ | ​ | (13,354) | ​ | ​ | (10,004)
Reconciling items: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Equity pickup in MSC | ​ |  | 374 | ​ |  | 2,626 | ​ |  | 2,966
Deferred foreign income inclusion | ​ |  | 795 | ​ |  | 598 | ​ |  | 5,963
Realized flow-through expenditures | ​ | ​ | 496 | ​ | ​ | 3,150 | ​ | ​ | 2,100
Realized flow-through premium | ​ | ​ | (338) | ​ | ​ | (2,954) | ​ | ​ | (1,675)
Tax rate changes | ​ | ​ | (147) | ​ | ​ | 976 | ​ |  | —
Adjustment for foreign tax rates | ​ |  | (2,043) | ​ |  | (200) | ​ |  | 40
Other permanent differences | ​ |  | (7,062) | ​ |  | 8,540 | ​ |  | 4,419
Unrealized foreign exchange rate (loss)/gain | ​ |  | 4,663 | ​ |  | (1,095) | ​ |  | (6,935)
NOL expires and revisions | ​ |  | 1,066 | ​ |  | 810 | ​ |  | (120)
Valuation allowance | ​ |  | 33,086 | ​ |  | (2,941) | ​ |  | 476
Income and mining tax recovery | ​ | $ | (1,390) | ​ | $ | (3,844) | ​ | $ | (2,770)
Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 |
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net operating loss carryforward | ​ | $ | 66,085 | ​ | $ | 57,667 | ​
Mineral Properties | ​ |  | 66,038 | ​ |  | 60,299 | ​
Other temporary differences | ​ |  | 30,999 | ​ |  | 14,356 | ​
Total gross deferred tax assets | ​ |  | 163,122 | ​ |  | 132,322 | ​
Less: valuation allowance | ​ |  | (154,298) | ​ |  | (121,212) | ​
Net deferred tax assets | ​ | $ | 8,824 | ​ | $ | 11,110 | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Acquired mineral property interests | ​ | ​ | (12,637) | ​ | ​ | (16,024) | ​
Total deferred tax liabilities | ​ | $ | (12,637) | ​ | $ | (16,024) | ​
Deferred income and mining tax liability | ​ | $ | (3,813) | ​ | $ | (4,914) | ​
Summary of changes in valuation allowance |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
For the year ended December 31, |  | Balance at beginning of year |  | Additions(a) |  | Deductions(b) |  | Balance at end of year
2020 | ​ | $ | 121,212 | ​ | $ | 39,794 | ​ | $ | (6,708) | ​ | $ | 154,298
2019 | ​ | ​ | 124,153 | ​ | ​ | 2,104 | ​ | ​ | (5,045) | ​ | ​ | 121,212
2018 | ​ | ​ | 123,648 | ​ | ​ | 12,232 | ​ | ​ | (11,727) | ​ | ​ | 124,153
(a) | The additions to valuation allowance mainly result from the Company and its subsidiaries incurring losses and exploration expenses for tax purposes which do not meet the more-likely-than-not criterion for recognition of deferred tax assets.
(b) | The reductions to valuation allowance mainly result from release of valuation allowance, expiration of the Company’s tax attributes, foreign exchange reductions of tax attributes in Canada, Mexico and Argentina and inflationary adjustments to tax attributes in Argentina.
Summary of losses that can be applied against future taxable profit |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Country |  | Type of Loss |  | Amount |  | Expiry Period
United States(a) | ​ | Net-operating losses | ​ | $ | 167,784 | ​ | 2027-Unlimited
Mexico | ​ | Net-operating losses | ​ | ​ | 37,117 | ​ | 2022-2030
Canada(a) | ​ | Net-operating losses | ​ | ​ | 35,888 | ​ | 2025-2040
Argentina(a) | ​ | Net-operating losses | ​ | ​ | 41,522 | ​ | 2021-2025
(a) | The losses in the United States, Canada, and Argentina are part of multiple consolidating groups, and therefore, may be restricted in use to specific projects.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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