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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Taxes [Abstract] |
Disclosure of major components of tax expense (income) | 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 |
Disclosure of reconciliation of accounting profit | 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 |
Disclosure of components of deferred tax assets and 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) |  |  | $ | — |
Disclosure of temporary difference, unused tax losses and unused tax credits | 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 |
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 |  |  | — |

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- Definition Income Taxes [Abstract] + References No definition available. + Details
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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g&doctype=Standard -URIDate 2021-03-24 + Details
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