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Income taxes | 12 Months Ended
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Dec. 31, 2018
Income Taxes [Abstract] |
Income taxes | Income taxes:
(a) | Current tax expense:
The components of income tax benefit (expense) included in the determination of the profit (loss) from continuing operations comprise of:
| 2018 |  |  | 2017 |
Current tax expense |  |  |
Current period income tax | $ | 51 |  |  | $ | 34 |
Withholding tax | 319 |  |  | 1,537 |
Total current tax expense | $ | 370 |  |  | $ | 1,571 |
Deferred tax expense |  |  |
Origination and reversal of temporary differences | $ | 1,834 |  |  | $ | (13,227 | )
Adjustments for prior periods | (1,138 | ) |  | (1,922 | )
Change in unrecognized deductible temporary differences | (696 | ) |  | 15,149 |
Total deferred tax expense | $ | — |  |  | $ | — |
Total income tax expense | $ | 370 |  |  | $ | 1,571 |
The Corporation’s effective income tax rate differs from the combined Canadian federal and provincial statutory income tax rate for companies. The principal factors causing the difference are as follows:
| 2018 |  |  | 2017 |
Net loss before income taxes | $ | (26,953 | ) |  | $ | (6,477 | )
Expected tax recovery at 27.00% (2017 – 26.00%) | $ | (7,277 | ) |  | $ | (1,684 | )
Increase (reduction) in income taxes resulting from: |  |  |
Non-deductible expenses | 1,009 |  |  | 362 |
Investment tax credits earned | (2,439 | ) |  | (1,300 | )
Foreign tax rate differences | 227 |  |  | (1,341 | )
Change in unrecognized deductible temporary differences | 8,531 |  |  | 3,997 |
Other | 319 |  |  | 1,537 |
Income taxes | $ | 370 |  |  | $ | 1,571 |
(b) | Unrecognized deferred tax liabilities:
At December 31, 2018, the Corporation did not have any deferred tax liabilities resulting from taxable temporary differences related to unremitted earnings of controlled subsidiaries.
(c) | Unrecognized deferred tax asset:
At December 31, 2018, the Corporation did not recognize any deferred tax assets resulting from the following deductible temporary differences for financial statement and income tax purposes.
| 2018 |  |  | 2017 |
Scientific research expenditures | $ | 83,661 |  |  | $ | 81,459 |
Accrued warranty provision | 15,892 |  |  | 14,209 |
Share issuance costs | 668 |  |  | 982 |
Losses from operations carried forward | 107,339 |  |  | 110,851 |
Investment tax credits | 30,231 |  |  | 29,473 |
Property, plant and equipment and intangible assets | 168,311 |  |  | 173,928 |
| $ | 406,102 |  |  | $ | 410,902 |
29. | Income taxes (cont'd):
(c) | Unrecognized deferred tax asset (cont'd):
Deferred tax assets have not been recognized in respect of these deductible temporary differences because it is not currently probable that future taxable profit will be available against which the Corporation can utilize the benefits. The Corporation has available to carry forward the following as at December 31:
| 2018 |  |  | 2017 |
Canadian scientific research expenditures | $ | 83,661 |  |  | $ | 81,459 |
Canadian losses from operations | 33,801 |  |  | 38,840 |
Canadian investment tax credits | 30,231 |  |  | 29,473 |
German losses from operations for corporate tax purposes | 553 |  |  | 624 |
U.S. federal losses from operations | 45,140 |  |  | 43,074 |
Denmark losses from operations | 25,757 |  |  | 27,068 |
Hong Kong losses from operations | 24 |  |  | 6 |
The Canadian scientific research expenditures may be carried forward indefinitely. The Canadian losses from operations may be used to offset future Canadian taxable income and expire over the period from 2030 to 2038. The German, Hong Kong and Denmark losses from operations may be used to offset future taxable income in Germany, Hong Kong and Denmark for corporate tax and trade tax purposes and may be carried forward indefinitely. The U.S. federal losses from operations incurred prior to January 1, 2018 may be used to offset future U.S. taxable income and expire over the period from 2021 to 2037 and may be carried forward indefinitely for losses incurred after January 1, 2018. The Canadian investment tax credits may be used to offset future Canadian income taxes otherwise payable and expire over the period from 2020 to 2038.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
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