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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Taxes [Abstract] |
Schedule 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:
| 2022 |  | 2021
Current tax expense |  |  |
Current period income tax | $ | 39 |  |  | $ | 63 |
Withholding tax | 3 |  |  | 21 |
Total current tax expense | $ | 42 |  |  | $ | 84 |
Deferred tax expense |  |  |
Origination and reversal of temporary differences | $ | (18,849) |  |  | $ | (31,581) |
Adjustments for prior periods | 304 |  |  | (565) |
Change in unrecognized deductible temporary differences | 14,967 |  |  | 31,846 |
Total deferred tax expense | $ | (3,578) |  |  | $ | (300) |
Total income tax expense (recovery) from continuing operations | $ | (3,536) |  |  | $ | (216) |
29. Income taxes (cont'd): (a)Current tax expense (cont'd):
Schedule 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:
| 2022 |  | 2021
Net loss before income taxes (from continuing operations) | $ | (177,030) |  |  | $ | (114,613) |
Expected tax recovery at 27.00% (2021 – 27.00% ) | $ | (47,798) |  |  | $ | (30,945) |
Increase (reduction) in income taxes resulting from: |  |  |
Non-deductible expenses (non-taxable income) | 13,865 |  |  | 6,330 |
Expiry of losses and ITC | 1,515 |  |  | 64 |
Investment tax credits earned | (3,782) |  |  | (3,677) |
Foreign tax rate and tax rate differences | 4,884 |  |  | 3,341 |
Change in unrecognized deductible temporary differences | 27,777 |  |  | 24,651 |
Other | 3 |  |  | 20 |
Income taxes (recovery) from continuing operations | $ | (3,536) |  |  | $ | (216) |
Schedule of Components of Deferred Tax Assets and Liabilities | The components of the Corporation's deferred tax assets and liabilities as at December 31, 2022 are as follows:
| 2022 |  | 2021
Deferred tax assets |  |  |
Losses from operations carried forward | $ | 596 |  |  | $ | 665 |
Research and development tax credits | 29 |  |  | 32 |
| $ | 625 |  |  | $ | 697 |
Deferred tax liabilities |  |  |
Intangible assets | $ | (625) |  |  | $ | (4,275) |
Deferred tax liabilities | $ | — |  |  | $ | (3,578) |
Schedule of Temporary Difference, Unused Tax Losses and Unused Tax Credits | At December 31, 2022, the Corporation did not recognize any deferred tax assets resulting from the following deductible temporary differences for financial statement and income tax purposes.
| 2022 |  | 2021
Scientific research expenditures | $ | 127,482 |  |  | $ | 122,742 |
Investments | 21,463 |  |  | 9,357 |
Share issuance costs | 23,588 |  |  | 33,100 |
Losses from operations carried forward | 284,468 |  |  | 219,326 |
Investment tax credits | 43,451 |  |  | 42,939 |
Property, plant and equipment and intangible assets | 206,491 |  |  | 217,142 |
| $ | 706,943 |  |  | $ | 644,606 |
The Corporation has available to carry forward the following as at December 31:
| 2022 |  | 2021
Canadian scientific research expenditures | $ | 127,482 |  |  | $ | 122,742 |
Canadian losses from operations | 165,647 |  |  | 131,514 |
Canadian investment tax credits | 40,877 |  |  | 42,939 |
German losses from operations for corporate tax purposes | 501 |  |  | 232 |
US federal losses from operations | 49,237 |  |  | 50,103 |
Denmark losses from operations | 50,495 |  |  | 35,996 |
Hong Kong losses from operations | 61 |  |  | 50 |
UK losses from operations | 14,304 |  |  | 2,659 |
UK research and development tax credits | 115 |  |  | 129 |

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