XML 58 R44.htm IDEA: XBRL DOCUMENT
v3.20.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Major components of tax expense (income) [abstract] |
Disclosure of detailed information about deferred taxes [Table Text Block] |
|  | December 31, 2019 |  |  | December 31, 2018 |
Royalty interest | $ | (1,385 | ) | $ | (1,690 | )
Tax loss carryforwards |  | 3,377 |  |  | 3,204 |
Other |  | 115 |  |  | 90 |
Total | $ | 2,107 |  | $ | 1,604 |
Disclosure of detailed information about temporary difference, unused tax losses and unused tax credits [Table Text Block] |
|  | December 31, 2019 |  |  | December 31, 2018 |  |  | Expiry Date Range |
Tax loss carryforwards | $ | 55,849 |  | $ | 47,199 |  |  | 2026-2038 |
Exploration and evaluation assets |  | 410 |  |  | 595 |  |  | No expiry |
Other | $ | 1,482 |  | $ | 19,192 |  |  | No expiry |
Disclosure of detailed information about income tax expense [Table Text Block] |
|  | December 31, 2019 |  |  | December 31, 2018 |
Current tax expense | $ | - |  | $ | - |
Deferred tax recovery |  | (415 | ) |  | (3,683 | )
| $ | (415 | ) | $ | (3,683 | )
Disclosure of detailed information about effective income tax expense recovery [Table Text Block] |
|  | December 31, 2019 |  |  | December 31, 2018 |
Expected income tax (recovery) | $ | (3,844 | ) | $ | 15,777 |
Effect of lower tax rates in foreign jurisdictions |  | 942 |  |  | (22,238 | )
Permanent differences |  | 898 |  |  | 1,332 |
Change in unrecognized deductible temporary differences and other |  | 1,191 |  |  | 1,627 |
Foreign exchange |  | 398 |  |  | (181 | )
Total | $ | (415 | ) | $ | (3,683 | )

X
- Definition Disclosure of detailed information about effective income tax expense recovery [Table Text Block] + References No definition available. + Details
Name: | emx_DisclosureOfDetailedInformationAboutEffectiveIncomeTaxExpenseRecoveryExplanatory
Namespace Prefix: | emx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of income tax expense explanatory + References No definition available. + Details
Name: | emx_DisclosureOfIncomeTaxExpenseExplanatory
Namespace Prefix: | emx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration