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Income taxes | 12 Months Ended
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Dec. 31, 2021
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:
| 2021 |  | 2020
Current tax expense |  |  |
Current period income tax | $ | 63 |  |  | $ | 64 |
Withholding tax | 21 |  |  | 66 |
Total current tax expense | $ | 84 |  |  | $ | 130 |
Deferred tax expense |  |  |
Origination and reversal of temporary differences | $ | (31,581) |  |  | $ | (24,578) |
Adjustments for prior periods | (565) |  |  | 743 |
Change in unrecognized deductible temporary differences | 31,846 |  |  | 23,835 |
Total deferred tax expense | $ | (300) |  |  | $ | — |
Total income tax expense (recovery) from continuing operations | $ | (216) |  |  | $ | 130 |
27. Income taxes (cont'd): 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:
| 2021 |  | 2020
Net loss before income taxes (from continuing operations) | $ | (114,613) |  |  | $ | (49,339) |
Expected tax recovery at 27.00% (2020 – 27.00%) | $ | (30,945) |  |  | $ | (13,322) |
Increase (reduction) in income taxes resulting from: |  |  |
Non-deductible expenses (non-taxable income) | 6,330 |  |  | (3,001) |
Expiry of losses and ITC | 64 |  |  | 194 |
Investment tax credits earned | (3,677) |  |  | (3,182) |
Foreign tax rate and tax rate differences | 3,341 |  |  | 1,668 |
Change in unrecognized deductible temporary differences | 24,651 |  |  | 17,707 |
Other | 20 |  |  | 66 |
Income taxes (recovery) from continuing operations | $ | (216) |  |  | $ | 130 |
(b) Recognized deferred tax liabilities: The components of the Corporation's deferred tax assets and liabilities as at December 31, 2021 are as follows:
| 2021 |  | 2020
Deferred tax assets |  |  |
Losses from operations carried forward | $ | 665 |  |  | $ | — |
Research and development tax credits | 32 |  |  | — |
| $ | 697 |  |  | $ | — |
Deferred tax liabilities |  |  |
Intangible assets | $ | (4,275) |  |  | — |
Deferred tax liabilities | $ | (3,578) |  |  | $ | — |
(c) Unrecognized deferred tax asset: At December 31, 2021, the Corporation did not recognize any deferred tax assets resulting from the following deductible temporary differences for financial statement and income tax purposes.
| 2021 |  | 2020
Scientific research expenditures | $ | 122,742 |  |  | $ | 110,548 |
Investments | 9,357 |  |  | — |
Accrued warranty provision | — |  |  | 1,619 |
Share issuance costs | 33,100 |  |  | 19,765 |
Losses from operations carried forward | 219,326 |  |  | 151,620 |
Investment tax credits | 42,939 |  |  | 39,052 |
Property, plant and equipment and intangible assets | 217,142 |  |  | 205,074 |
| $ | 644,606 |  |  | $ | 527,678 |
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. 27. Income taxes (cont'd): The Corporation has available to carry forward the following as at December 31:
| 2021 |  | 2020
Canadian scientific research expenditures | $ | 122,742 |  |  | $ | 110,548 |
Canadian losses from operations | 131,514 |  |  | 66,306 |
Canadian investment tax credits | 42,939 |  |  | 39,052 |
German losses from operations for corporate tax purposes | 232 |  |  | 457 |
US federal losses from operations | 50,103 |  |  | 47,872 |
Denmark losses from operations | 35,996 |  |  | 33,441 |
Hong Kong losses from operations | 50 |  |  | 36 |
UK losses from operations | 2,659,000 |  |  | — |
UK research and development tax credits | 129,000 |  |  | — |
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 2031 to 2041. The German, Hong Kong, Denmark and UK losses from operations may be used to offset future taxable income in Germany, Hong Kong, Denmark and UK for corporate tax and trade tax purposes and may be carried forward indefinitely. The US federal losses from operations incurred prior to January 1, 2018 may be used to offset future US 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 2021 to 2041. The UK scientific research and development tax credits may be carried forward indefinitely.

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- Definition Income Taxes [Abstract] + References No definition available. + Details
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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 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2021-03-24 + Details
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