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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2018
Income Tax Disclosure [Abstract] |
Schedule of deferred tax assets and liabilities | The tax effects of the temporary differences that give rise to the Company’s estimated deferred tax assets and liabilities are as follows:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Assumed Tax rate |  |  | 21 | % |  |  | 34 | % |  |  | 34 | %
Net operating loss carryforwards |  | $ | 11,123,000 |  |  | $ | 14,240,000 |  |  | $ | 11,223,000 |
Research and development tax credits |  |  | 1,605,000 |  |  |  | 1,344,000 |  |  |  | 1,036,000 |
Foreign exchange and other |  |  | 13,000 |  |  |  | (25,000 | ) |  |  | (25,000 | )
Unpaid charges |  |  | 72,000 |  |  |  | 28,000 |  |  |  | 152,000 |
Intangible asset costs |  |  | 28,000 |  |  |  | 51,000 |  |  |  | 57,000 |
Stock-based compensation |  |  | 3,152,000 |  |  |  | 3,394,000 |  |  |  | 2,004,000 |
Valuation allowance for deferred tax assets |  |  | (15,993,000 | ) |  |  | (19,032,000 | ) |  |  | (14,447,000 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of provision for income taxes | The provision for income taxes differ from the amount established using the statutory income tax rate as follows:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Income benefit at statutory rate |  | $ | (4,215,000 | ) |  | $ | (4,577,000 | ) |  | $ | (5,010,000 | )
Foreign income taxed at other rates |  |  | (173,000 | ) |  |  | 68,000 |  |  |  | 132,000 |
Permanent differences |  |  |  |  |  |  |  |  |  |  |  |
Non-deductible finance and accretion expenses |  |  | — |  |  |  | — |  |  |  | 5,000 |
Non-deductible compensation costs |  |  | — |  |  |  | — |  |  |  | 738,000 |
Other permanent differences |  |  | 1,000 |  |  |  | 2,000 |  |  |  | — |
Research and development tax credit |  |  | (77,000 | ) |  |  | (23,000 | ) |  |  | 628,000 |
Expiry of foreign net operating loss carryforwards |  |  | — |  |  |  | — |  |  |  | 333,000 |
Adjustment and true up to prior years’ tax provision |  |  | 336,000 |  |  |  | (55,000 | ) |  |  | 176,000 |
Effect of changes in tax rates |  |  | 7,166,000 |  |  |  | — |  |  |  | (11,000 | )
Change in valuation allowance related to current year provision |  |  | (3,038,000 | ) |  |  | 4,585,000 |  |  |  | 3,009,000 |
Income Tax Recovery |  | $ | — |  |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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