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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
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:
| 2024 |  | 2023
Current tax expense |  |  |
Current period income tax | $ | 121 |  |  | $ | 64 |
Withholding tax | — |  |  | 94 |
Total current tax expense | $ | 121 |  |  | $ | 158 |
Deferred tax expense |  |  |
Origination and reversal of temporary differences | $ | (14,279) |  |  | $ | (45,050) |
Adjustments for prior periods | 1,648 |  |  | 2,174 |
Change in unrecognized deductible temporary differences | 12,631 |  |  | 42,876 |
Total deferred tax expense | $ | — |  |  | $ | — |
Total income tax expense from continuing operations | $ | 121 |  |  | $ | 158 |
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:
| 2024 |  | 2023
Net loss before income taxes (from continuing operations) | $ | (323,409) |  |  | $ | (144,052) |
Expected tax recovery at 27.00% (2023 – 27.00%) | $ | (87,320) |  |  | $ | (38,894) |
Increase (reduction) in income taxes resulting from: |  |  |
Non-deductible expenses (non-taxable income) | 53,847 |  |  | (993) |
Expiry of losses and ITC | 310 |  |  | 96 |
Investment tax credits earned | (4,703) |  |  | (4,009) |
Foreign tax rate and tax rate differences | 3,415 |  |  | 4,165 |
Change in unrecognized deductible temporary differences | 34,514 |  |  | 39,674 |
Other | 58 |  |  | 119 |
Income taxes from continuing operations | $ | 121 |  |  | $ | 158 |
Schedule of Temporary Difference, Unused Tax Losses and Unused Tax Credits | At December 31, 2024, the Corporation did not recognize any deferred tax assets resulting from the following deductible temporary differences for financial statement and income tax purposes. 27. Income taxes (cont'd): (b) Unrecognized deferred tax asset (cont'd):
| 2024 |  | 2023
Scientific research expenditures | $ | 148,077 |  |  | $ | 143,663 |
Investments | 43,891 |  |  | 36,315 |
Share issuance costs | 4,633 |  |  | 14,145 |
Losses from operations carried forward | 440,572 |  |  | 394,599 |
Capital losses carried forward | 4,843 |  |  | 10,703 |
Investment tax credits | 48,277 |  |  | 46,810 |
Property, plant and equipment and intangible assets | 226,425 |  |  | 221,365 |
| $ | 916,718 |  |  | $ | 867,600 |
The Corporation has available to carry forward the following as at December 31:
| 2024 |  | 2023
Canadian scientific research expenditures | $ | 148,077 |  |  | $ | 143,663 |
Canadian losses from operations | 288,258 |  |  | 262,887 |
Canadian capital losses from operations | 9,827 |  |  | 12,958 |
Canadian investment tax credits | 48,277 |  |  | 46,810 |
German losses from operations for corporate tax purposes | — |  |  | 46 |
US federal losses from operations | 42,949 |  |  | 46,784 |
Denmark losses from operations | 81,130 |  |  | 65,786 |
Hong Kong losses from operations | 128 |  |  | 116 |
UK losses from operations | 20,440 |  |  | 13,085 |
UK research and development tax credits | 120 |  |  | 122 |

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