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Income taxes | 12 Months Ended
--- | ---
Dec. 31, 2020
Income Taxes [Abstract] |
Income taxes | Income taxes
| 2020 |  | 2019
| $ |  | $
Current tax (recovery) expense | (53) |  | 642
Deferred tax (recovery) expense | 389 |  | (33)
| 336 |  | 609
Income tax payable as at December 31, 2020 was $66 (2019: $412) Rate reconciliation A reconciliation of income tax expense (recovery) and the product of accounting income before income tax multiplied by the combined Canadian federal and provincial statutory income tax rate is as follows:
| 2020 |  | 2019
| $ |  | $
Income before income taxes | (7,318) |  | (11,305)
Statutory tax rate | 26.5 | % |  | 26.5 | %
Tax at statutory rate | (1,939) |  | (2,996)
Foreign tax rate differential | 71 |  | 175
Effect of permanent differences | 1,164 |  | 922
Foreign exchange | (865) |  | —
Change in unrecognized deferred tax asset | 1,905 |  | 2,508
Income tax expense | 336 |  | 609
Deferred Income Taxes The tax effect of temporary differences that give rise to deferred income tax assets and liabilities as at December 31, 2020 and 2019 are as follows:
| 2020 |  | 2019
| $ |  | $
Deferred income tax assets |  |  |
Unrealized foreign exchange losses | 65 |  | —
Non-deductible reserves | 361 |  | 225
Excess tax over accounting basis in property, plant and equipment and other assets | 109 |  | 62
Financing charges | 247 |  | 69
| 782 |  | 356
Deferred income tax liabilities |  |  |
Contract asset | (710) |  | (269)
Intangible assets | (424) |  | —
Excess accounting over tax basis in property, plant and equipment and other assets | (288) |  | —
Other | (67) |  | (53)
| (1,489) |  | (322)
Deferred Income Tax Assets / (Liabilities) | (707) |  | 34
Unrecognized deferred income tax Deferred income tax assets in excess of deferred income tax liabilities have not been recognized in respect of the following attributes because it is not probable that future taxable profit will be available against which the Company can use the benefits.
| 2020 |  | 2019
| $ |  | $
Deferred income tax assets |  |  |
Non-capital loss carry forwards | 7,828 |  | 6,046
Net capital loss carry forwards | — |  | 131
Intangible assets | 3,128 |  | 2,261
Unrealized foreign exchange losses | 235 |  | 56
Non-deductible reserves | 130 |  | 358
Excess tax over accounting basis in property, plant and equipment and other assets | 39 |  | 75
Pension | 146 |  | —
Financing charges | 2,976 |  | 875
Other | 252 |  | —
Net unrecognized deferred income tax assets | 14,734 |  | 9,802
Unrecognized tax losses As at December 31, 2020, deferred income tax assets have not been recognized in respect of the following tax losses in each jurisdiction because it is not probable that future taxable profit will be available against which the Company can use the benefits:
| Canada |  | Italy |  | France |  | Total
Year of expiry | $ |  | $ |  | $ |  | $
2036 | 98 |  | — |  | — |  | 98
2037 | 2,372 |  | — |  | — |  | 2,372
2038 | 5,388 |  | — |  | — |  | 5,388
2039 | 5,660 |  | — |  | — |  | 5,660
2040 | 5,843 |  | — |  | — |  | 5,843
Indefinite | — |  | 11,239 |  | 763 |  | 12,002
Total unrecognized tax losses | 19,361 |  | 11,239 |  | 763 |  | 31,363

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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 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2020-01-01 + Details
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