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Income Taxes (Tables)

12 Months Ended

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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- References

No definition available.

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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

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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

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