XML 70 R37.htm IDEA: XBRL DOCUMENT
v3.22.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Major components of tax expense (income) [abstract] |
Disclosure of detailed information about deferred taxes [Table Text Block] |
|  | December 31, 2021 |  |  | December 31, 2020 |
Royalty interest | $ | (1,923 | ) | $ | (1,718 | )
Tax loss carryforwards |  | 5,765 |  |  | 1,828 |
Other |  | 67 |  |  | (110 | )
Total | $ | 3,909 |  | $ | - |
Disclosure of detailed information about temporary difference, unused tax losses and unused tax credits [Table Text Block] |
|  | December 31, 2021 |  |  | December 31, 2020 |  |  | Expiry Date Range |
Tax loss carryforwards | $ | 56,145 |  | $ | 60,699 |  |  | 2026-2041 |
Exploration and evaluation assets |  | 10,264 |  |  | 4,094 |  |  | No expiry |
Other |  | 11,954 |  |  | 1,557 |  |  | No expiry |
Disclosure of detailed information about income tax expense [Table Text Block] |
|  | December 31, 2021 |  |  | December 31, 2020 |
Current tax expense | $ | 343 |  | $ | 506 |
Deferred tax expense (recovery) |  | (3,898 | ) |  | 2,113 |
| $ | (3,555 | ) | $ | 2,619 |
Disclosure of detailed information about effective income tax expense (recovery) [Table Text Block] |
|  | December 31, 2021 |  |  | December 31, 2020 |
Expected income tax (recovery) | $ | (8,992 | ) | $ | (914 | )
Effect of lower tax rates in foreign jurisdictions |  | 793 |  |  | 31 |
Permanent differences |  | 2,829 |  |  | 876 |
Change in unrecognized deductible temporary differences and other |  | 1,542 |  |  | 2,552 |
Foreign exchange |  | 273 |  |  | 74 |
Total | $ | (3,555 | ) | $ | 2,619 |

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: | dtr-types: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: | dtr-types: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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g&doctype=Standard -URIDate 2021-03-24 + 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